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| | HB3342 Enrolled | - 2 - | LRB100 08528 SMS 18653 b |
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1 | | the Board's plan to allocate any resources received in |
2 | | accordance with the Help America Vote Act and provide that no |
3 | | less than half of any such funds received shall be allocated to |
4 | | the Cyber Navigator Program. The Cyber Navigator Program should |
5 | | be designed to provide equal support to all election |
6 | | authorities, with allowable modifications based on need. The |
7 | | remaining half of the Help America Vote Act funds shall be |
8 | | distributed as the State Board of Elections may determine, but |
9 | | no grants may be made to election authorities that do not |
10 | | participate in the Cyber Navigator Program.
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11 | | Section 5-10. The Balanced Budget Note Act is amended by |
12 | | changing Section 5 as follows:
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13 | | (25 ILCS 80/5) (from Ch. 63, par. 42.93-5)
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14 | | Sec. 5. Supplemental Appropriation Bill Defined. For |
15 | | purposes of
this Act, "supplemental appropriation bill" means |
16 | | any appropriation bill
that is (a) introduced or amended |
17 | | (including any changes to legislation by
means of the |
18 | | submission of a conference committee report) on or after July
1 |
19 | | of a fiscal year and (b) proposes (as introduced or as amended |
20 | | as the
case may be) to authorize, increase, decrease, or |
21 | | reallocate any general
funds appropriation for that same fiscal |
22 | | year. The general funds consist
of the General Revenue Fund, |
23 | | the Common School Fund, the General Revenue
Common School |
24 | | Special Account Fund, and the Education Assistance Fund , the |
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| | HB3342 Enrolled | - 3 - | LRB100 08528 SMS 18653 b |
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1 | | Fund for the Advancement of Education, the Commitment to Human |
2 | | Services Fund, and the Budget Stabilization Fund .
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3 | | (Source: P.A. 87-688.)
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4 | | Section 5-15. The State Finance Act is amended by changing |
5 | | Sections 5.857 and 6z-100 as follows:
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6 | | (30 ILCS 105/5.857) |
7 | | (Section scheduled to be repealed on July 1, 2018) |
8 | | Sec. 5.857. The Capital Development Board Revolving Fund. |
9 | | This Section is repealed July 1, 2019 2018 .
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10 | | (Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16; |
11 | | 100-23, eff. 7-6-17.)
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12 | | (30 ILCS 105/6z-100) |
13 | | (Section scheduled to be repealed on July 1, 2018) |
14 | | Sec. 6z-100. Capital Development Board Revolving Fund; |
15 | | payments into and use. All monies received by the Capital |
16 | | Development Board for publications or copies issued by the |
17 | | Board, and all monies received for contract administration |
18 | | fees, charges, or reimbursements owing to the Board shall be |
19 | | deposited into a special fund known as the Capital Development |
20 | | Board Revolving Fund, which is hereby created in the State |
21 | | treasury. The monies in this Fund shall be used by the Capital |
22 | | Development Board, as appropriated, for expenditures for |
23 | | personal services, retirement, social security, contractual |
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| | HB3342 Enrolled | - 4 - | LRB100 08528 SMS 18653 b |
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1 | | services, legal services, travel, commodities, printing, |
2 | | equipment, electronic data processing, or telecommunications. |
3 | | Unexpended moneys in the Fund shall not be transferred or |
4 | | allocated by the Comptroller or Treasurer to any other fund, |
5 | | nor shall the Governor authorize the transfer or allocation of |
6 | | those moneys to any other fund. This Section is repealed July |
7 | | 1, 2019 2018 .
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8 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
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9 | | Section 5-20. The State Finance Act is amended by changing |
10 | | Sections 6z-27, 8g-1, and 13.2 as follows:
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11 | | (30 ILCS 105/6z-27)
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12 | | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
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13 | | transferred, appropriated and used only for the purposes |
14 | | authorized by, and
subject to the limitations and conditions |
15 | | prescribed by, the State Auditing
Act. |
16 | | Within 30 days after the effective date of this amendatory |
17 | | Act of the 100th General Assembly,
the State Comptroller shall |
18 | | order transferred and the State Treasurer shall transfer from |
19 | | the
following funds moneys in the specified amounts for deposit |
20 | | into the Audit Expense Fund: |
21 | | Agricultural Premium Fund ..............................18,792 |
22 | | Anna Veterans Home Fund .................................8,050 |
23 | | Appraisal Administration Fund ...........................4,373 |
24 | | Attorney General Court Ordered and Voluntary Compliance |
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| | HB3342 Enrolled | - 5 - | LRB100 08528 SMS 18653 b |
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1 | | Payment Projects Fund ..............................14,421 |
2 | | Attorney General Whistleblower Reward and |
3 | | Protection Fund .....................................9,220 |
4 | | Bank and Trust Company Fund ............................93,160 |
5 | | Budget Stabilization Fund .............................131,491 |
6 | | Care Provider Fund for Persons with a |
7 | | Developmental Disability ............................6,003 |
8 | | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................2,495 |
9 | | Cemetery Oversight Licensing and Disciplinary Fund ......5,583 |
10 | | Chicago State University Education Improvement Fund .....4,233 |
11 | | Child Support Administrative Fund .......................2,299 |
12 | | Commitment to Human Services Fund .....................122,475 |
13 | | Common School Fund ....................................433,663 |
14 | | Community Association Manager Licensing and |
15 | | Disciplinary Fund .....................................877 |
16 | | Community Mental Health Medicaid Trust Fund .............9,897 |
17 | | Credit Union Fund ......................................22,441 |
18 | | Cycle Rider Safety Training Fund ........................1,084 |
19 | | DCFS Children's Services Fund .........................241,473 |
20 | | Department of Business Services Special |
21 | | Operations Fund .....................................5,493 |
22 | | Department of Corrections Reimbursement |
23 | | and Education Fund .................................18,389 |
24 | | Department of Human Services Community Services Fund ....5,399 |
25 | | Design Professionals Administration and |
26 | | Investigation Fund ..................................5,378 |
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| | HB3342 Enrolled | - 6 - | LRB100 08528 SMS 18653 b |
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1 | | The Downstate Public Transportation Fund ...............32,074 |
2 | | Downstate Transit Improvement Fund ......................1,251 |
3 | | Dram Shop Fund ............................................514 |
4 | | Driver Services Administration Fund .......................897 |
5 | | Drivers Education Fund ..................................1,417 |
6 | | Drug Rebate Fund .......................................21,941 |
7 | | Drug Treatment Fund .......................................527 |
8 | | The Education Assistance Fund .......................1,230,281 |
9 | | Electronic Health Record Incentive Fund ...................657 |
10 | | Energy Efficiency Portfolio Standards Fund ............126,046 |
11 | | Facilities Management Revolving Fund ...................15,360 |
12 | | Fair and Exposition Fund ..................................911 |
13 | | Federal High Speed Rail Trust Fund .....................59,579 |
14 | | Federal Workforce Training Fund .......................152,617 |
15 | | Feed Control Fund .......................................1,584 |
16 | | Fertilizer Control Fund .................................1,369 |
17 | | The Fire Prevention Fund ................................3,183 |
18 | | Fund for the Advancement of Education .................130,528 |
19 | | General Professions Dedicated Fund .....................19,678 |
20 | | The General Revenue Fund ...........................17,653,153 |
21 | | Grade Crossing Protection Fund ..........................2,379 |
22 | | Health and Human Services Medicaid Trust Fund ...........3,852 |
23 | | Healthcare Provider Relief Fund ........................71,263 |
24 | | Horse Racing Fund .....................................215,160 |
25 | | Hospital Provider Fund .................................44,230 |
26 | | Illinois Affordable Housing Trust Fund ..................5,478 |
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| | HB3342 Enrolled | - 7 - | LRB100 08528 SMS 18653 b |
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1 | | Illinois Capital Revolving Loan Fund ....................1,067 |
2 | | Illinois Charity Bureau Fund ............................2,236 |
3 | | Illinois Gaming Law Enforcement Fund ....................1,395 |
4 | | Illinois State Dental Disciplinary Fund .................5,128 |
5 | | Illinois State Fair Fund ................................7,297 |
6 | | Illinois State Medical Disciplinary Fund ...............21,473 |
7 | | Illinois State Pharmacy Disciplinary Fund ...............8,839 |
8 | | Illinois Veterans Assistance Fund .......................3,863 |
9 | | Illinois Veterans' Rehabilitation Fund ....................634 |
10 | | Illinois Workers' Compensation Commission |
11 | | Operations Fund .....................................4,758 |
12 | | IMSA Income Fund ........................................6,823 |
13 | | Income Tax Refund Fund ................................176,034 |
14 | | Insurance Financial Regulation Fund ...................110,878 |
15 | | Insurance Premium Tax Refund Fund ......................16,534 |
16 | | Insurance Producer Administration Fund ................107,833 |
17 | | Intermodal Facilities Promotion Fund ....................1,011 |
18 | | International Tourism Fund ..............................6,566 |
19 | | LaSalle Veterans Home Fund .............................36,259 |
20 | | LEADS Maintenance Fund ..................................1,050 |
21 | | Live and Learn Fund ....................................10,805 |
22 | | Lobbyist Registration Administration Fund .................521 |
23 | | The Local Government Distributive Fund ................113,119 |
24 | | Local Tourism Fund .....................................19,098 |
25 | | Long-Term Care Provider Fund ............................6,761 |
26 | | Manteno Veterans Home Fund .............................68,288 |
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| | HB3342 Enrolled | - 8 - | LRB100 08528 SMS 18653 b |
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1 | | Medical Interagency Program Fund ..........................602 |
2 | | Mental Health Fund ......................................3,358 |
3 | | Money Laundering Asset Recovery Fund ....................1,115 |
4 | | Monitoring Device Driving Permit |
5 | | Administration Fee Fund ...............................797 |
6 | | Motor Carrier Safety Inspection Fund ....................1,289 |
7 | | The Motor Fuel Tax Fund ...............................101,821 |
8 | | Motor Vehicle License Plate Fund ........................5,094 |
9 | | Nursing Dedicated and Professional Fund ................10,673 |
10 | | Optometric Licensing and Disciplinary Board Fund ........1,608 |
11 | | Partners for Conservation Fund ..........................8,973 |
12 | | The Personal Property Tax Replacement Fund ............119,343 |
13 | | Pesticide Control Fund ..................................5,826 |
14 | | Professional Services Fund ..............................1,569 |
15 | | Professions Indirect Cost Fund ........................176,535 |
16 | | Public Pension Regulation Fund ..........................9,236 |
17 | | The Public Transportation Fund .........................91,397 |
18 | | Quincy Veterans Home Fund ..............................64,594 |
19 | | Real Estate License Administration Fund ................34,822 |
20 | | Regional Transportation Authority Occupation and |
21 | | Use Tax Replacement Fund ............................3,486 |
22 | | Registered Certified Public Accountants' Administration |
23 | | and Disciplinary Fund ..............................3,423 |
24 | | Rental Housing Support Program Fund .....................2,388 |
25 | | Residential Finance Regulatory Fund ....................17,742 |
26 | | The Road Fund .........................................662,332 |
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| | HB3342 Enrolled | - 9 - | LRB100 08528 SMS 18653 b |
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1 | | Roadside Memorial Fund ..................................1,170 |
2 | | Savings Bank Regulatory Fund ............................2,270 |
3 | | School Infrastructure Fund .............................14,441 |
4 | | Secretary of State DUI Administration Fund ..............1,107 |
5 | | Secretary of State Identification Security and Theft |
6 | | Prevention Fund .....................................6,154 |
7 | | Secretary of State Special License Plate Fund ...........2,210 |
8 | | Secretary of State Special Services Fund ...............10,306 |
9 | | Securities Audit and Enforcement Fund ...................3,972 |
10 | | Special Education Medicaid Matching Fund ................2,346 |
11 | | State and Local Sales Tax Reform Fund ...................6,592 |
12 | | State Asset Forfeiture Fund .............................1,239 |
13 | | State Construction Account Fund .......................106,236 |
14 | | State Crime Laboratory Fund .............................4,020 |
15 | | State Gaming Fund .....................................200,367 |
16 | | The State Garage Revolving Fund .........................5,521 |
17 | | The State Lottery Fund ................................215,561 |
18 | | State Offender DNA Identification System Fund ...........1,270 |
19 | | State Pensions Fund ...................................500,000 |
20 | | State Police DUI Fund ...................................1,050 |
21 | | State Police Firearm Services Fund ......................4,116 |
22 | | State Police Services Fund .............................11,485 |
23 | | State Police Vehicle Fund ...............................6,004 |
24 | | State Police Whistleblower Reward |
25 | | and Protection Fund .................................3,519 |
26 | | Supplemental Low-Income Energy Assistance Fund .........74,279 |
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| | HB3342 Enrolled | - 10 - | LRB100 08528 SMS 18653 b |
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1 | | Tax Compliance and Administration Fund ..................1,479 |
2 | | Technology Management Revolving Fund ..................204,090 |
3 | | Tobacco Settlement Recovery Fund ........................1,855 |
4 | | Tourism Promotion Fund .................................40,541 |
5 | | University of Illinois Hospital Services Fund ...........1,924 |
6 | | The Vehicle Inspection Fund .............................1,469 |
7 | | Violent Crime Victims Assistance Fund ..................13,911 |
8 | | Weights and Measures Fund ...............................5,660 |
9 | | The Working Capital Revolving Fund .....................18,184 |
10 | | Agricultural Premium Fund .............................182,124 |
11 | | Assisted Living and Shared Housing Regulatory Fund ......1,631 |
12 | | Capital Development Board Revolving Fund ................8,023 |
13 | | Care Provider Fund for Persons with a |
14 | | Developmental Disability ...........................17,737 |
15 | | Carolyn Adams Ticket for the Cure Grant Fund ............1,080 |
16 | | CDLIS/AAMVAnet/NMVTIS Trust Fund ........................2,234 |
17 | | Chicago State University Education Improvement Fund .....5,437 |
18 | | Child Support Administrative Fund .......................5,110 |
19 | | Common School Fund ....................................312,638 |
20 | | Communications Revolving Fund ..........................40,492 |
21 | | Community Mental Health Medicaid Trust Fund ............30,952 |
22 | | Death Certificate Surcharge Fund ........................2,243 |
23 | | Death Penalty Abolition Fund ............................8,367 |
24 | | Department of Business Services Special Operations Fund .11,982 |
25 | | Department of Human Services Community Services Fund ....4,340 |
26 | | Downstate Public Transportation Fund ....................6,600 |
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| | HB3342 Enrolled | - 11 - | LRB100 08528 SMS 18653 b |
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1 | | Driver Services Administration Fund .....................2,644 |
2 | | Drivers Education Fund ....................................517 |
3 | | Drug Rebate Fund .......................................17,541 |
4 | | Drug Treatment Fund .....................................2,133 |
5 | | Drunk & Drugged Driving Prevention Fund ...................874 |
6 | | Education Assistance Fund .............................894,514 |
7 | | Electronic Health Record Incentive Fund .................1,155 |
8 | | Emergency Public Health Fund ............................9,025 |
9 | | EMS Assistance Fund .....................................3,705 |
10 | | Estate Tax Refund Fund ..................................2,088 |
11 | | Facilities Management Revolving Fund ...................92,392 |
12 | | Facility Licensing Fund .................................3,189 |
13 | | Fair & Exposition Fund .................................13,059 |
14 | | Federal High Speed Rail Trust Fund ......................9,168 |
15 | | Feed Control Fund ......................................14,955 |
16 | | Fertilizer Control Fund .................................9,404 |
17 | | Fire Prevention Fund ....................................4,146 |
18 | | Food and Drug Safety Fund ...............................1,101 |
19 | | Fund for the Advancement of Education ..................12,463 |
20 | | General Revenue Fund ...............................17,653,153 |
21 | | Grade Crossing Protection Fund ............................965 |
22 | | Hazardous Waste Research Fund .............................543 |
23 | | Health Facility Plan Review Fund ........................3,704 |
24 | | Health and Human Services Medicaid Trust Fund ..........16,996 |
25 | | Healthcare Provider Relief Fund .......................147,619 |
26 | | Home Care Services Agency Licensure Fund ................3,285 |
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| | HB3342 Enrolled | - 12 - | LRB100 08528 SMS 18653 b |
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1 | | Hospital Provider Fund .................................76,973 |
2 | | ICJIA Violence Prevention Fund ..........................8,062 |
3 | | Illinois Affordable Housing Trust Fund ..................6,878 |
4 | | Illinois Department of Agriculture Laboratory |
5 | | Services Revolving
Fund .............7,887 |
6 | | Illinois Health Facilities Planning Fund ................4,816 |
7 | | IMSA Income Fund ........................................6,876 |
8 | | Illinois School Asbestos Abatement Fund .................2,058 |
9 | | Illinois Standardbred Breeders Fund .....................1,381 |
10 | | Illinois State Fair Fund ...............................94,229 |
11 | | Illinois Thoroughbred Breeders Fund .....................3,974 |
12 | | Illinois Veterans' Rehabilitation Fund ..................1,308 |
13 | | Illinois Workers Compensation |
14 | | Commission Operations Fund ........................183,518 |
15 | | Income Tax Refund Fund .................................36,095 |
16 | | Lead Poisoning Screening, Prevention, |
17 | | and Abatement Fund ..................................3,311 |
18 | | Live and Learn Fund ....................................22,956 |
19 | | Livestock Management Facilities Fund ......................683 |
20 | | Lobbyist Registration Administration Fund ...............1,057 |
21 | | Local Government Distributive Fund .....................26,025 |
22 | | Long Term Care |
23 | | Monitor/Receiver Fund ..............................63,014 |
24 | | Long Term Care Provider Fund ...........................15,082 |
25 | | Mandatory Arbitration Fund ..............................2,484 |
26 | | Medical Interagency Program Fund ........................1,343 |
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| | HB3342 Enrolled | - 13 - | LRB100 08528 SMS 18653 b |
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1 | | Mental Health Fund ......................................9,176 |
2 | | Metabolic Screening and Treatment Fund .................41,241 |
3 | | Monitoring Device Driving Permit |
4 | | Administration Fee Fund .............................1,403 |
5 | | Motor Fuel Tax Fund ....................................23,607 |
6 | | Motor Vehicle License Plate Fund .......................15,200 |
7 | | Motor Vehicle Theft |
8 | | Prevention Trust Fund ...............................4,803 |
9 | | Multiple Sclerosis Research Fund ........................5,380 |
10 | | Nursing Dedicated and Professional Fund .................1,613 |
11 | | Partners for Conservation Fund ..........................8,620 |
12 | | Personal Property Tax Replacement Fund .................23,828 |
13 | | Pesticide Control Fund .................................83,517 |
14 | | Pet Population Control Fund ...............................526 |
15 | | Plumbing Licensure and Program Fund .....................5,148 |
16 | | Professional Services Fund ..............................6,487 |
17 | | Public Health Laboratory |
18 | | Services Revolving Fund ............................11,242 |
19 | | Public Transportation Fund .............................16,112 |
20 | | Road Fund .............................................746,799 |
21 | | Regional Transportation Authority Occupation |
22 | | and Use Tax
Replacement Fund ...............563 |
23 | | School Infrastructure Fund .............................17,532 |
24 | | Secretary of State DUI Administration Fund ..............2,336 |
25 | | Secretary of State Identification Security |
26 | | and Theft Prevention Fund ..........................11,609 |
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| | HB3342 Enrolled | - 14 - | LRB100 08528 SMS 18653 b |
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1 | | Secretary of State Special License Plate Fund ..........4,561 |
2 | | Secretary of State Special Services Fund ...............24,693 |
3 | | Securities Audit and Enforcement Fund ...................9,137 |
4 | | Special Education Medicaid Matching Fund ................5,019 |
5 | | State and Local Sales Tax Reform Fund ...................1,380 |
6 | | State Construction Account Fund ........................27,323 |
7 | | State Gaming Fund ......................................79,018 |
8 | | State Garage Revolving Fund ............................15,516 |
9 | | State Lottery Fund ....................................348,448 |
10 | | State Pensions Fund ...................................500,000 |
11 | | State Surplus Property Revolving Fund ...................2,025 |
12 | | State Treasurer's Bank Services Trust Fund ................551 |
13 | | Statistical Services Revolving Fund ....................63,131 |
14 | | Supreme Court Historic Preservation Fund ...............33,226 |
15 | | Tattoo and Body Piercing |
16 | | Establishment Registration Fund .......................812 |
17 | | Tobacco Settlement Recovery Fund .......................23,084 |
18 | | Trauma Center Fund .....................................12,572 |
19 | | University of Illinois Hospital Services Fund ...........4,260 |
20 | | Vehicle Inspection Fund .................................3,266 |
21 | | Weights and Measures Fund ..............................72,488
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22 | | Notwithstanding any provision of the law to the contrary, |
23 | | the General
Assembly hereby authorizes the use of such funds |
24 | | for the purposes set forth
in this Section.
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25 | | These provisions do not apply to funds classified by the |
26 | | Comptroller
as federal trust funds or State trust funds. The |
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| | HB3342 Enrolled | - 15 - | LRB100 08528 SMS 18653 b |
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1 | | Audit Expense Fund may
receive transfers from those trust funds |
2 | | only as directed herein, except
where prohibited by the terms |
3 | | of the trust fund agreement. The Auditor
General shall notify |
4 | | the trustees of those funds of the estimated cost of
the audit |
5 | | to be incurred under the Illinois State Auditing Act for the
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6 | | fund. The trustees of those funds shall direct the State |
7 | | Comptroller and
Treasurer to transfer the estimated amount to |
8 | | the Audit Expense Fund.
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9 | | The Auditor General may bill entities that are not subject |
10 | | to the above
transfer provisions, including private entities, |
11 | | related organizations and
entities whose funds are |
12 | | locally-held, for the cost of audits, studies, and
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13 | | investigations incurred on their behalf. Any revenues received |
14 | | under this
provision shall be deposited into the Audit Expense |
15 | | Fund.
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16 | | In the event that moneys on deposit in any fund are |
17 | | unavailable, by
reason of deficiency or any other reason |
18 | | preventing their lawful
transfer, the State Comptroller shall |
19 | | order transferred
and the State Treasurer shall transfer the |
20 | | amount deficient or otherwise
unavailable from the General |
21 | | Revenue Fund for deposit into the Audit Expense
Fund.
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22 | | On or before December 1, 1992, and each December 1 |
23 | | thereafter, the
Auditor General shall notify the Governor's |
24 | | Office of Management
and Budget (formerly Bureau of the Budget)
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25 | | of the amount
estimated to be necessary to pay for audits, |
26 | | studies, and investigations in
accordance with the Illinois |
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| | HB3342 Enrolled | - 16 - | LRB100 08528 SMS 18653 b |
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1 | | State Auditing Act during the next succeeding
fiscal year for |
2 | | each State fund for which a transfer or reimbursement is
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3 | | anticipated.
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4 | | Beginning with fiscal year 1994 and during each fiscal year |
5 | | thereafter,
the Auditor General may direct the State |
6 | | Comptroller and Treasurer to
transfer moneys from funds |
7 | | authorized by the General Assembly for that
fund. In the event |
8 | | funds, including federal and State trust funds but
excluding |
9 | | the General Revenue Fund, are transferred, during fiscal year |
10 | | 1994
and during each fiscal year thereafter, in excess of the |
11 | | amount to pay actual
costs attributable to audits, studies, and |
12 | | investigations as permitted or
required by the Illinois State |
13 | | Auditing Act or specific action of the General
Assembly, the |
14 | | Auditor General shall, on September 30, or as soon thereafter |
15 | | as
is practicable, direct the State Comptroller and Treasurer |
16 | | to transfer the
excess amount back to the fund from which it |
17 | | was originally transferred.
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18 | | (Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16; |
19 | | 100-23, eff. 7-6-17.)
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20 | | (30 ILCS 105/8g-1) |
21 | | Sec. 8g-1. Fund transfers. |
22 | | (a) (Blank). In addition to any other transfers that may be |
23 | | provided for by law, on and after July 1, 2012 and until May 1, |
24 | | 2013, at the direction of and upon notification from the |
25 | | Governor, the State Comptroller shall direct and the State |
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| | HB3342 Enrolled | - 17 - | LRB100 08528 SMS 18653 b |
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1 | | Treasurer shall transfer amounts not exceeding a total of |
2 | | $80,000,000 from the General Revenue Fund to the Tobacco |
3 | | Settlement Recovery Fund. Any amounts so transferred shall be |
4 | | retransferred by the State Comptroller and the State Treasurer |
5 | | from the Tobacco Settlement Recovery Fund to the General |
6 | | Revenue Fund at the direction of and upon notification from the |
7 | | Governor, but in any event on or before June 30, 2013.
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8 | | (b) (Blank). In addition to any other transfers that may be |
9 | | provided for by law, on and after July 1, 2013 and until May 1, |
10 | | 2014, at the direction of and upon notification from the |
11 | | Governor, the State Comptroller shall direct and the State |
12 | | Treasurer shall transfer amounts not exceeding a total of |
13 | | $80,000,000 from the General Revenue Fund to the Tobacco |
14 | | Settlement Recovery Fund. Any amounts so transferred shall be |
15 | | retransferred by the State Comptroller and the State Treasurer |
16 | | from the Tobacco Settlement Recovery Fund to the General |
17 | | Revenue Fund at the direction of and upon notification from the |
18 | | Governor, but in any event on or before June 30, 2014. |
19 | | (c) (Blank). In addition to any other transfers that may be |
20 | | provided for by law, on July 1, 2013, or as soon thereafter as |
21 | | practical, the State Comptroller shall direct and the State |
22 | | Treasurer shall transfer the sum of $1,400,000 from the General |
23 | | Revenue Fund to the ICJIA Violence Prevention Fund. |
24 | | (d) (Blank). In addition to any other transfers that may be |
25 | | provided for by law, on July 1, 2013, or as soon thereafter as |
26 | | practical, the State Comptroller shall direct and the State |
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| | HB3342 Enrolled | - 18 - | LRB100 08528 SMS 18653 b |
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1 | | Treasurer shall transfer the sum of $1,500,000 from the General |
2 | | Revenue Fund to the Illinois Veterans Assistance Fund. |
3 | | (e) (Blank). In addition to any other transfers that may be |
4 | | provided for by law, on July 1, 2013, or as soon thereafter as |
5 | | practical, the State Comptroller shall direct and the State |
6 | | Treasurer shall transfer the sum of $500,000 from the General |
7 | | Revenue Fund to the Senior Citizens Real Estate Deferred Tax |
8 | | Revolving Fund. |
9 | | (f) (Blank). In addition to any other transfers that may be |
10 | | provided for by law, on July 1, 2013, or as soon thereafter as |
11 | | practical, the State Comptroller shall direct and the State |
12 | | Treasurer shall transfer the sum of $4,000,000 from the General |
13 | | Revenue Fund to the Digital Divide Elimination Fund. |
14 | | (g) (Blank). In addition to any other transfers that may be |
15 | | provided for by law, on July 1, 2013, or as soon thereafter as |
16 | | practical, the State Comptroller shall direct and the State |
17 | | Treasurer shall transfer the sum of $5,000,000 from the General |
18 | | Revenue Fund to the Communications Revolving Fund. |
19 | | (h) (Blank). In addition to any other transfers that may be |
20 | | provided for by law, on July 1, 2013, or as soon thereafter as |
21 | | practical, the State Comptroller shall direct and the State |
22 | | Treasurer shall transfer the sum of $9,800,000 from the General |
23 | | Revenue Fund to the Presidential Library and Museum Operating |
24 | | Fund. |
25 | | (i) (Blank). In addition to any other transfers that may be |
26 | | provided for by law, on and after July 1, 2014 and until May 1, |
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1 | | 2015, at the direction of and upon notification from the |
2 | | Governor, the State Comptroller shall direct and the State |
3 | | Treasurer shall transfer amounts not exceeding a total of |
4 | | $80,000,000 from the General Revenue Fund to the Tobacco |
5 | | Settlement Recovery Fund. Any amounts so transferred shall be |
6 | | retransferred by the State Comptroller and the State Treasurer |
7 | | from the Tobacco Settlement Recovery Fund to the General |
8 | | Revenue Fund at the direction of and upon notification from the |
9 | | Governor, but in any event on or before June 30, 2015. |
10 | | (j) (Blank). In addition to any other transfers that may be |
11 | | provided for by law, on July 1, 2014, or as soon thereafter as |
12 | | practical, the State Comptroller shall direct and the State |
13 | | Treasurer shall transfer the sum of $10,000,000 from the |
14 | | General Revenue Fund to the Presidential Library and Museum |
15 | | Operating Fund. |
16 | | (k) In addition to any other transfers that may be provided |
17 | | for by law, on July 1, 2017, or as soon thereafter as |
18 | | practical, the State Comptroller shall direct and the State |
19 | | Treasurer shall transfer the sum of $500,000 from the General |
20 | | Revenue Fund to the Grant Accountability and Transparency Fund. |
21 | | (l) In addition to any other transfers that may be provided |
22 | | for by law, on July 1, 2018, or as soon thereafter as |
23 | | practical, the State Comptroller shall direct and the State |
24 | | Treasurer shall transfer the sum of $800,000 from the General |
25 | | Revenue Fund to the Grant Accountability and Transparency Fund. |
26 | | (m) In addition to any other transfers that may be provided |
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1 | | for by law, on July 1, 2018, or as soon thereafter as |
2 | | practical, the State Comptroller shall direct and the State |
3 | | Treasurer shall transfer the sum of $650,000 from the Capital |
4 | | Development Board Contributory Trust Fund to the Facility |
5 | | Management Revolving Fund. |
6 | | (m) In addition to any other transfers that may be provided |
7 | | for by law, on July 1, 2018, or as soon thereafter as |
8 | | practical, the State Comptroller shall direct and the State |
9 | | Treasurer shall transfer the sum of $2,750,000 from the Capital |
10 | | Development Board Contributory Trust Fund to the U.S. |
11 | | Environmental Protection Fund. |
12 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
13 | | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
|
14 | | Sec. 13.2. Transfers among line item appropriations. |
15 | | (a) Transfers among line item appropriations from the same
|
16 | | treasury fund for the objects specified in this Section may be |
17 | | made in
the manner provided in this Section when the balance |
18 | | remaining in one or
more such line item appropriations is |
19 | | insufficient for the purpose for
which the appropriation was |
20 | | made. |
21 | | (a-1) No transfers may be made from one
agency to another |
22 | | agency, nor may transfers be made from one institution
of |
23 | | higher education to another institution of higher education |
24 | | except as provided by subsection (a-4).
|
25 | | (a-2) Except as otherwise provided in this Section, |
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1 | | transfers may be made only among the objects of expenditure |
2 | | enumerated
in this Section, except that no funds may be |
3 | | transferred from any
appropriation for personal services, from |
4 | | any appropriation for State
contributions to the State |
5 | | Employees' Retirement System, from any
separate appropriation |
6 | | for employee retirement contributions paid by the
employer, nor |
7 | | from any appropriation for State contribution for
employee |
8 | | group insurance. During State fiscal year 2005, an agency may |
9 | | transfer amounts among its appropriations within the same |
10 | | treasury fund for personal services, employee retirement |
11 | | contributions paid by employer, and State Contributions to |
12 | | retirement systems; notwithstanding and in addition to the |
13 | | transfers authorized in subsection (c) of this Section, the |
14 | | fiscal year 2005 transfers authorized in this sentence may be |
15 | | made in an amount not to exceed 2% of the aggregate amount |
16 | | appropriated to an agency within the same treasury fund. During |
17 | | State fiscal year 2007, the Departments of Children and Family |
18 | | Services, Corrections, Human Services, and Juvenile Justice |
19 | | may transfer amounts among their respective appropriations |
20 | | within the same treasury fund for personal services, employee |
21 | | retirement contributions paid by employer, and State |
22 | | contributions to retirement systems. During State fiscal year |
23 | | 2010, the Department of Transportation may transfer amounts |
24 | | among their respective appropriations within the same treasury |
25 | | fund for personal services, employee retirement contributions |
26 | | paid by employer, and State contributions to retirement |
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1 | | systems. During State fiscal years 2010 and 2014 only, an |
2 | | agency may transfer amounts among its respective |
3 | | appropriations within the same treasury fund for personal |
4 | | services, employee retirement contributions paid by employer, |
5 | | and State contributions to retirement systems. |
6 | | Notwithstanding, and in addition to, the transfers authorized |
7 | | in subsection (c) of this Section, these transfers may be made |
8 | | in an amount not to exceed 2% of the aggregate amount |
9 | | appropriated to an agency within the same treasury fund.
|
10 | | (a-2.5) During State fiscal year 2015 only, the State's |
11 | | Attorneys Appellate Prosecutor may transfer amounts among its |
12 | | respective appropriations contained in operational line items |
13 | | within the same treasury fund. Notwithstanding, and in addition |
14 | | to, the transfers authorized in subsection (c) of this Section, |
15 | | these transfers may be made in an amount not to exceed 4% of |
16 | | the aggregate amount appropriated to the State's Attorneys |
17 | | Appellate Prosecutor within the same treasury fund. |
18 | | (a-3) Further, if an agency receives a separate
|
19 | | appropriation for employee retirement contributions paid by |
20 | | the employer,
any transfer by that agency into an appropriation |
21 | | for personal services
must be accompanied by a corresponding |
22 | | transfer into the appropriation for
employee retirement |
23 | | contributions paid by the employer, in an amount
sufficient to |
24 | | meet the employer share of the employee contributions
required |
25 | | to be remitted to the retirement system. |
26 | | (a-4) Long-Term Care Rebalancing. The Governor may |
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1 | | designate amounts set aside for institutional services |
2 | | appropriated from the General Revenue Fund or any other State |
3 | | fund that receives monies for long-term care services to be |
4 | | transferred to all State agencies responsible for the |
5 | | administration of community-based long-term care programs, |
6 | | including, but not limited to, community-based long-term care |
7 | | programs administered by the Department of Healthcare and |
8 | | Family Services, the Department of Human Services, and the |
9 | | Department on Aging, provided that the Director of Healthcare |
10 | | and Family Services first certifies that the amounts being |
11 | | transferred are necessary for the purpose of assisting persons |
12 | | in or at risk of being in institutional care to transition to |
13 | | community-based settings, including the financial data needed |
14 | | to prove the need for the transfer of funds. The total amounts |
15 | | transferred shall not exceed 4% in total of the amounts |
16 | | appropriated from the General Revenue Fund or any other State |
17 | | fund that receives monies for long-term care services for each |
18 | | fiscal year. A notice of the fund transfer must be made to the |
19 | | General Assembly and posted at a minimum on the Department of |
20 | | Healthcare and Family Services website, the Governor's Office |
21 | | of Management and Budget website, and any other website the |
22 | | Governor sees fit. These postings shall serve as notice to the |
23 | | General Assembly of the amounts to be transferred. Notice shall |
24 | | be given at least 30 days prior to transfer. |
25 | | (b) In addition to the general transfer authority provided |
26 | | under
subsection (c), the following agencies have the specific |
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1 | | transfer authority
granted in this subsection: |
2 | | The Department of Healthcare and Family Services is |
3 | | authorized to make transfers
representing savings attributable |
4 | | to not increasing grants due to the
births of additional |
5 | | children from line items for payments of cash grants to
line |
6 | | items for payments for employment and social services for the |
7 | | purposes
outlined in subsection (f) of Section 4-2 of the |
8 | | Illinois Public Aid Code. |
9 | | The Department of Children and Family Services is |
10 | | authorized to make
transfers not exceeding 2% of the aggregate |
11 | | amount appropriated to it within
the same treasury fund for the |
12 | | following line items among these same line
items: Foster Home |
13 | | and Specialized Foster Care and Prevention, Institutions
and |
14 | | Group Homes and Prevention, and Purchase of Adoption and |
15 | | Guardianship
Services. |
16 | | The Department on Aging is authorized to make transfers not
|
17 | | exceeding 2% of the aggregate amount appropriated to it within |
18 | | the same
treasury fund for the following Community Care Program |
19 | | line items among these
same line items: purchase of services |
20 | | covered by the Community Care Program and Comprehensive Case |
21 | | Coordination. |
22 | | The State Treasurer is authorized to make transfers among |
23 | | line item
appropriations
from the Capital Litigation Trust |
24 | | Fund, with respect to costs incurred in
fiscal years 2002 and |
25 | | 2003 only, when the balance remaining in one or
more such
line |
26 | | item appropriations is insufficient for the purpose for which |
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1 | | the
appropriation was
made, provided that no such transfer may |
2 | | be made unless the amount transferred
is no
longer required for |
3 | | the purpose for which that appropriation was made. |
4 | | The State Board of Education is authorized to make |
5 | | transfers from line item appropriations within the same |
6 | | treasury fund for General State Aid, General State Aid - Hold |
7 | | Harmless, and Evidence-Based Funding, provided that no such |
8 | | transfer may be made unless the amount transferred is no longer |
9 | | required for the purpose for which that appropriation was made, |
10 | | to the line item appropriation for Transitional Assistance when |
11 | | the balance remaining in such line item appropriation is |
12 | | insufficient for the purpose for which the appropriation was |
13 | | made. |
14 | | The State Board of Education is authorized to make |
15 | | transfers between the following line item appropriations |
16 | | within the same treasury fund: Disabled Student |
17 | | Services/Materials (Section 14-13.01 of the School Code), |
18 | | Disabled Student Transportation Reimbursement (Section |
19 | | 14-13.01 of the School Code), Disabled Student Tuition - |
20 | | Private Tuition (Section 14-7.02 of the School Code), |
21 | | Extraordinary Special Education (Section 14-7.02b of the |
22 | | School Code), Reimbursement for Free Lunch/Breakfast Program, |
23 | | Summer School Payments (Section 18-4.3 of the School Code), and |
24 | | Transportation - Regular/Vocational Reimbursement (Section |
25 | | 29-5 of the School Code). Such transfers shall be made only |
26 | | when the balance remaining in one or more such line item |
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1 | | appropriations is insufficient for the purpose for which the |
2 | | appropriation was made and provided that no such transfer may |
3 | | be made unless the amount transferred is no longer required for |
4 | | the purpose for which that appropriation was made. |
5 | | The Department of Healthcare and Family Services is |
6 | | authorized to make transfers not exceeding 4% of the aggregate |
7 | | amount appropriated to it, within the same treasury fund, among |
8 | | the various line items appropriated for Medical Assistance. |
9 | | (c) The sum of such transfers for an agency in a fiscal |
10 | | year shall not
exceed 2% of the aggregate amount appropriated |
11 | | to it within the same treasury
fund for the following objects: |
12 | | Personal Services; Extra Help; Student and
Inmate |
13 | | Compensation; State Contributions to Retirement Systems; State
|
14 | | Contributions to Social Security; State Contribution for |
15 | | Employee Group
Insurance; Contractual Services; Travel; |
16 | | Commodities; Printing; Equipment;
Electronic Data Processing; |
17 | | Operation of Automotive Equipment;
Telecommunications |
18 | | Services; Travel and Allowance for Committed, Paroled
and |
19 | | Discharged Prisoners; Library Books; Federal Matching Grants |
20 | | for
Student Loans; Refunds; Workers' Compensation, |
21 | | Occupational Disease, and
Tort Claims; and, in appropriations |
22 | | to institutions of higher education,
Awards and Grants. |
23 | | Notwithstanding the above, any amounts appropriated for
|
24 | | payment of workers' compensation claims to an agency to which |
25 | | the authority
to evaluate, administer and pay such claims has |
26 | | been delegated by the
Department of Central Management Services |
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1 | | may be transferred to any other
expenditure object where such |
2 | | amounts exceed the amount necessary for the
payment of such |
3 | | claims. |
4 | | (c-1) Special provisions for State fiscal year 2003. |
5 | | Notwithstanding any
other provision of this Section to the |
6 | | contrary, for State fiscal year 2003
only, transfers among line |
7 | | item appropriations to an agency from the same
treasury fund |
8 | | may be made provided that the sum of such transfers for an |
9 | | agency
in State fiscal year 2003 shall not exceed 3% of the |
10 | | aggregate amount
appropriated to that State agency for State |
11 | | fiscal year 2003 for the following
objects: personal services, |
12 | | except that no transfer may be approved which
reduces the |
13 | | aggregate appropriations for personal services within an |
14 | | agency;
extra help; student and inmate compensation; State
|
15 | | contributions to retirement systems; State contributions to |
16 | | social security;
State contributions for employee group |
17 | | insurance; contractual services; travel;
commodities; |
18 | | printing; equipment; electronic data processing; operation of
|
19 | | automotive equipment; telecommunications services; travel and |
20 | | allowance for
committed, paroled, and discharged prisoners; |
21 | | library books; federal matching
grants for student loans; |
22 | | refunds; workers' compensation, occupational disease,
and tort |
23 | | claims; and, in appropriations to institutions of higher |
24 | | education,
awards and grants. |
25 | | (c-2) Special provisions for State fiscal year 2005. |
26 | | Notwithstanding subsections (a), (a-2), and (c), for State |
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1 | | fiscal year 2005 only, transfers may be made among any line |
2 | | item appropriations from the same or any other treasury fund |
3 | | for any objects or purposes, without limitation, when the |
4 | | balance remaining in one or more such line item appropriations |
5 | | is insufficient for the purpose for which the appropriation was |
6 | | made, provided that the sum of those transfers by a State |
7 | | agency shall not exceed 4% of the aggregate amount appropriated |
8 | | to that State agency for fiscal year 2005.
|
9 | | (c-3) Special provisions for State fiscal year 2015. |
10 | | Notwithstanding any other provision of this Section, for State |
11 | | fiscal year 2015, transfers among line item appropriations to a |
12 | | State agency from the same State treasury fund may be made for |
13 | | operational or lump sum expenses only, provided that the sum of |
14 | | such transfers for a State agency in State fiscal year 2015 |
15 | | shall not exceed 4% of the aggregate amount appropriated to |
16 | | that State agency for operational or lump sum expenses for |
17 | | State fiscal year 2015. For the purpose of this subsection, |
18 | | "operational or lump sum expenses" includes the following |
19 | | objects: personal services; extra help; student and inmate |
20 | | compensation; State contributions to retirement systems; State |
21 | | contributions to social security; State contributions for |
22 | | employee group insurance; contractual services; travel; |
23 | | commodities; printing; equipment; electronic data processing; |
24 | | operation of automotive equipment; telecommunications |
25 | | services; travel and allowance for committed, paroled, and |
26 | | discharged prisoners; library books; federal matching grants |
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1 | | for student loans; refunds; workers' compensation, |
2 | | occupational disease, and tort claims; lump sum and other |
3 | | purposes; and lump sum operations. For the purpose of this |
4 | | subsection (c-3), "State agency" does not include the Attorney |
5 | | General, the Secretary of State, the Comptroller, the |
6 | | Treasurer, or the legislative or judicial branches. |
7 | | (c-4) Special provisions for State fiscal year 2018. |
8 | | Notwithstanding any other provision of this Section, for State |
9 | | fiscal year 2018, transfers among line item appropriations to a |
10 | | State agency from the same State treasury fund may be made for |
11 | | operational or lump sum expenses only, provided that the sum of |
12 | | such transfers for a State agency in State fiscal year 2018 |
13 | | shall not exceed 4% of the aggregate amount appropriated to |
14 | | that State agency for operational or lump sum expenses for |
15 | | State fiscal year 2018. For the purpose of this subsection |
16 | | (c-4), "operational or lump sum expenses" includes the |
17 | | following objects: personal services; extra help; student and |
18 | | inmate compensation; State contributions to retirement |
19 | | systems; State contributions to social security; State |
20 | | contributions for employee group insurance; contractual |
21 | | services; travel; commodities; printing; equipment; electronic |
22 | | data processing; operation of automotive equipment; |
23 | | telecommunications services; travel and allowance for |
24 | | committed, paroled, and discharged prisoners; library books; |
25 | | federal matching grants for student loans; refunds; workers' |
26 | | compensation, occupational disease, and tort claims; lump sum |
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1 | | and other purposes; and lump sum operations. For the purpose of |
2 | | this subsection (c-4), "State agency" does not include the |
3 | | Attorney General, the Secretary of State, the Comptroller, the |
4 | | Treasurer, or the legislative or judicial branches. |
5 | | (c-5) Special provisions for State fiscal year 2019. |
6 | | Notwithstanding any other provision of this Section, for State |
7 | | fiscal year 2019, transfers among line item appropriations to a |
8 | | State agency from the same State treasury fund may be made for |
9 | | operational or lump sum expenses only, provided that the sum of |
10 | | such transfers for a State agency in State fiscal year 2019 |
11 | | shall not exceed 4% of the aggregate amount appropriated to |
12 | | that State agency for operational or lump sum expenses for |
13 | | State fiscal year 2019. For the purpose of this subsection |
14 | | (c-5), "operational or lump sum expenses" includes the |
15 | | following objects: personal services; extra help; student and |
16 | | inmate compensation; State contributions to retirement |
17 | | systems; State contributions to social security; State |
18 | | contributions for employee group insurance; contractual |
19 | | services; travel; commodities; printing; equipment; electronic |
20 | | data processing; operation of automotive equipment; |
21 | | telecommunications services; travel and allowance for |
22 | | committed, paroled, and discharged prisoners; library books; |
23 | | federal matching grants for student loans; refunds; workers' |
24 | | compensation, occupational disease, and tort claims; lump sum |
25 | | and other purposes; and lump sum operations. For the purpose of |
26 | | this subsection (c-5), "State agency" does not include the |
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1 | | Attorney General, the Secretary of State, the Comptroller, the |
2 | | Treasurer, or the legislative or judicial branches. |
3 | | (d) Transfers among appropriations made to agencies of the |
4 | | Legislative
and Judicial departments and to the |
5 | | constitutionally elected officers in the
Executive branch |
6 | | require the approval of the officer authorized in Section 10
of |
7 | | this Act to approve and certify vouchers. Transfers among |
8 | | appropriations
made to the University of Illinois, Southern |
9 | | Illinois University, Chicago State
University, Eastern |
10 | | Illinois University, Governors State University, Illinois
|
11 | | State University, Northeastern Illinois University, Northern |
12 | | Illinois
University, Western Illinois University, the Illinois |
13 | | Mathematics and Science
Academy and the Board of Higher |
14 | | Education require the approval of the Board of
Higher Education |
15 | | and the Governor. Transfers among appropriations to all other
|
16 | | agencies require the approval of the Governor. |
17 | | The officer responsible for approval shall certify that the
|
18 | | transfer is necessary to carry out the programs and purposes |
19 | | for which
the appropriations were made by the General Assembly |
20 | | and shall transmit
to the State Comptroller a certified copy of |
21 | | the approval which shall
set forth the specific amounts |
22 | | transferred so that the Comptroller may
change his records |
23 | | accordingly. The Comptroller shall furnish the
Governor with |
24 | | information copies of all transfers approved for agencies
of |
25 | | the Legislative and Judicial departments and transfers |
26 | | approved by
the constitutionally elected officials of the |
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1 | | Executive branch other
than the Governor, showing the amounts |
2 | | transferred and indicating the
dates such changes were entered |
3 | | on the Comptroller's records. |
4 | | (e) The State Board of Education, in consultation with the |
5 | | State Comptroller, may transfer line item appropriations for |
6 | | General State Aid or Evidence-Based Funding between the Common |
7 | | School Fund and the Education Assistance Fund. With the advice |
8 | | and consent of the Governor's Office of Management and Budget, |
9 | | the State Board of Education, in consultation with the State |
10 | | Comptroller, may transfer line item appropriations between the |
11 | | General Revenue Fund and the Education Assistance Fund for the |
12 | | following programs: |
13 | | (1) Disabled Student Personnel Reimbursement (Section |
14 | | 14-13.01 of the School Code); |
15 | | (2) Disabled Student Transportation Reimbursement |
16 | | (subsection (b) of Section 14-13.01 of the School Code); |
17 | | (3) Disabled Student Tuition - Private Tuition |
18 | | (Section 14-7.02 of the School Code); |
19 | | (4) Extraordinary Special Education (Section 14-7.02b |
20 | | of the School Code); |
21 | | (5) Reimbursement for Free Lunch/Breakfast Programs; |
22 | | (6) Summer School Payments (Section 18-4.3 of the |
23 | | School Code); |
24 | | (7) Transportation - Regular/Vocational Reimbursement |
25 | | (Section 29-5 of the School Code); |
26 | | (8) Regular Education Reimbursement (Section 18-3 of |
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1 | | the School Code); and |
2 | | (9) Special Education Reimbursement (Section 14-7.03 |
3 | | of the School Code). |
4 | | (Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465, |
5 | | eff. 8-31-17; revised 10-4-17.)
|
6 | | Section 5-25. The State Revenue Sharing Act is amended by |
7 | | changing Section 12 and by adding Section 11.2 as follows:
|
8 | | (30 ILCS 115/11.2 new) |
9 | | Sec. 11.2. Funding of certain school districts; fiscal year |
10 | | 2019. |
11 | | (a) On July 1, 2018, or as soon as practical thereafter, |
12 | | the State Board of Education shall identify to the Department |
13 | | of Revenue school districts having Personal Property Tax |
14 | | Replacement Fund receipts totaling 13% or more of their total |
15 | | revenues in fiscal year 2017. |
16 | | (b) In fiscal year 2019, any school district identified |
17 | | under subsection (a) shall receive, in addition to its annual |
18 | | distributions from the Personal Property Tax Replacement Fund, |
19 | | 16% of the total amount distributed to the school district from |
20 | | the Personal Property Tax Replacement Fund during fiscal year |
21 | | 2017, provided that the total amount of additional |
22 | | distributions under this Section shall not exceed $4,300,000. |
23 | | If the total additional distributions exceed $4,300,000, |
24 | | such distributions shall be calculated on a pro rata basis, |
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1 | | based on the percentage of each district's total fiscal year |
2 | | 2017 revenues to the total fiscal year 2017 revenues of all |
3 | | districts qualifying for an additional distribution under this |
4 | | Section.
|
5 | | (30 ILCS 115/12) (from Ch. 85, par. 616)
|
6 | | Sec. 12. Personal Property Tax Replacement Fund. There is |
7 | | hereby
created the Personal Property Tax Replacement Fund, a |
8 | | special fund in
the State Treasury into which shall be paid all |
9 | | revenue realized:
|
10 | | (a) all amounts realized from the additional personal |
11 | | property tax
replacement income tax imposed by subsections (c) |
12 | | and (d) of Section 201 of the
Illinois Income Tax Act, except |
13 | | for those amounts deposited into the Income Tax
Refund Fund |
14 | | pursuant to subsection (c) of Section 901 of the Illinois |
15 | | Income
Tax Act; and
|
16 | | (b) all amounts realized from the additional personal |
17 | | property replacement
invested capital taxes imposed by Section |
18 | | 2a.1 of the Messages Tax
Act, Section 2a.1 of the Gas Revenue |
19 | | Tax Act, Section 2a.1 of the Public
Utilities Revenue Act, and |
20 | | Section 3 of the Water Company Invested Capital
Tax Act, and |
21 | | amounts payable to the Department of Revenue under the
|
22 | | Telecommunications Infrastructure Maintenance Fee Act.
|
23 | | As soon as may be after the end of each month, the |
24 | | Department of Revenue
shall certify to the Treasurer and the |
25 | | Comptroller the amount of all refunds
paid out of the General |
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1 | | Revenue Fund through the preceding month on account
of |
2 | | overpayment of liability on taxes paid into the Personal |
3 | | Property Tax
Replacement Fund. Upon receipt of such |
4 | | certification, the Treasurer and
the Comptroller shall |
5 | | transfer the amount so certified from the Personal
Property Tax |
6 | | Replacement Fund into the General Revenue Fund.
|
7 | | The payments of revenue into the Personal Property Tax |
8 | | Replacement Fund
shall be used exclusively for distribution to |
9 | | taxing districts, regional offices and officials, and local |
10 | | officials as provided
in this Section and in the School Code, |
11 | | payment of the ordinary and contingent expenses of the Property |
12 | | Tax Appeal Board, payment of the expenses of the Department of |
13 | | Revenue incurred
in administering the collection and |
14 | | distribution of monies paid into the
Personal Property Tax |
15 | | Replacement Fund and transfers due to refunds to
taxpayers for |
16 | | overpayment of liability for taxes paid into the Personal
|
17 | | Property Tax Replacement Fund.
|
18 | | In addition, moneys in the Personal Property Tax
|
19 | | Replacement Fund may be used to pay any of the following: (i) |
20 | | salary, stipends, and additional compensation as provided by |
21 | | law for chief election clerks, county clerks, and county |
22 | | recorders; (ii) costs associated with regional offices of |
23 | | education and educational service centers; (iii) |
24 | | reimbursements payable by the State Board of Elections under |
25 | | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the |
26 | | Election Code; (iv) expenses of the Illinois Educational Labor |
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1 | | Relations Board; and (v) salary, personal services, and |
2 | | additional compensation as provided by law for court reporters |
3 | | under the Court Reporters Act. |
4 | | As soon as may be after the effective date of this |
5 | | amendatory Act of 1980,
the Department of Revenue shall certify |
6 | | to the Treasurer the amount of net
replacement revenue paid |
7 | | into the General Revenue Fund prior to that effective
date from |
8 | | the additional tax imposed by Section 2a.1 of the Messages Tax
|
9 | | Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of |
10 | | the Public
Utilities Revenue Act; Section 3 of the Water |
11 | | Company Invested Capital Tax Act;
amounts collected by the |
12 | | Department of Revenue under the Telecommunications |
13 | | Infrastructure Maintenance Fee Act; and the
additional |
14 | | personal
property tax replacement income tax imposed by
the |
15 | | Illinois Income Tax Act, as amended by Public
Act 81-1st |
16 | | Special Session-1. Net replacement revenue shall be defined as
|
17 | | the total amount paid into and remaining in the General Revenue |
18 | | Fund as a
result of those Acts minus the amount outstanding and |
19 | | obligated from the
General Revenue Fund in state vouchers or |
20 | | warrants prior to the effective
date of this amendatory Act of |
21 | | 1980 as refunds to taxpayers for overpayment
of liability under |
22 | | those Acts.
|
23 | | All interest earned by monies accumulated in the Personal |
24 | | Property
Tax Replacement Fund shall be deposited in such Fund. |
25 | | All amounts allocated
pursuant to this Section are appropriated |
26 | | on a continuing basis.
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1 | | Prior to December 31, 1980, as soon as may be after the end |
2 | | of each quarter
beginning with the quarter ending December 31, |
3 | | 1979, and on and after
December 31, 1980, as soon as may be |
4 | | after January 1, March 1, April 1, May
1, July 1, August 1, |
5 | | October 1 and December 1 of each year, the Department
of |
6 | | Revenue shall allocate to each taxing district as defined in |
7 | | Section 1-150
of the Property Tax Code, in accordance with
the |
8 | | provisions of paragraph (2) of this Section the portion of the |
9 | | funds held
in the Personal Property Tax Replacement Fund which |
10 | | is required to be
distributed, as provided in paragraph (1), |
11 | | for each quarter. Provided,
however, under no circumstances |
12 | | shall any taxing district during each of the
first two years of |
13 | | distribution of the taxes imposed by this amendatory Act of
|
14 | | 1979 be entitled to an annual allocation which is less than the |
15 | | funds such
taxing district collected from the 1978 personal |
16 | | property tax. Provided further
that under no circumstances |
17 | | shall any taxing district during the third year of
distribution |
18 | | of the taxes imposed by this amendatory Act of 1979 receive |
19 | | less
than 60% of the funds such taxing district collected from |
20 | | the 1978 personal
property tax. In the event that the total of |
21 | | the allocations made as above
provided for all taxing |
22 | | districts, during either of such 3 years, exceeds the
amount |
23 | | available for distribution the allocation of each taxing |
24 | | district shall
be proportionately reduced. Except as provided |
25 | | in Section 13 of this Act, the
Department shall then certify, |
26 | | pursuant to appropriation, such allocations to
the State |
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1 | | Comptroller who shall pay over to the several taxing districts |
2 | | the
respective amounts allocated to them.
|
3 | | Any township which receives an allocation based in whole or |
4 | | in part upon
personal property taxes which it levied pursuant |
5 | | to Section 6-507 or 6-512
of the Illinois Highway Code and |
6 | | which was previously
required to be paid
over to a municipality |
7 | | shall immediately pay over to that municipality a
proportionate |
8 | | share of the personal property replacement funds which such
|
9 | | township receives.
|
10 | | Any municipality or township, other than a municipality |
11 | | with a population
in excess of 500,000, which receives an |
12 | | allocation based in whole or in
part on personal property taxes |
13 | | which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the |
14 | | Illinois Local Library Act and which was
previously
required to |
15 | | be paid over to a public library shall immediately pay over
to |
16 | | that library a proportionate share of the personal property tax |
17 | | replacement
funds which such municipality or township |
18 | | receives; provided that if such
a public library has converted |
19 | | to a library organized under The Illinois
Public Library |
20 | | District Act, regardless of whether such conversion has
|
21 | | occurred on, after or before January 1, 1988, such |
22 | | proportionate share
shall be immediately paid over to the |
23 | | library district which maintains and
operates the library. |
24 | | However, any library that has converted prior to January
1, |
25 | | 1988, and which hitherto has not received the personal property |
26 | | tax
replacement funds, shall receive such funds commencing on |
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1 | | January 1, 1988.
|
2 | | Any township which receives an allocation based in whole or |
3 | | in part on
personal property taxes which it levied pursuant to |
4 | | Section 1c of the Public
Graveyards Act and which taxes were |
5 | | previously required to be paid
over to or used for such public |
6 | | cemetery or cemeteries shall immediately
pay over to or use for |
7 | | such public cemetery or cemeteries a proportionate
share of the |
8 | | personal property tax replacement funds which the township
|
9 | | receives.
|
10 | | Any taxing district which receives an allocation based in |
11 | | whole or in
part upon personal property taxes which it levied |
12 | | for another
governmental body or school district in Cook County |
13 | | in 1976 or for
another governmental body or school district in |
14 | | the remainder of the
State in 1977 shall immediately pay over |
15 | | to that governmental body or
school district the amount of |
16 | | personal property replacement funds which
such governmental |
17 | | body or school district would receive directly under
the |
18 | | provisions of paragraph (2) of this Section, had it levied its |
19 | | own
taxes.
|
20 | | (1) The portion of the Personal Property Tax |
21 | | Replacement Fund required to
be
distributed as of the time |
22 | | allocation is required to be made shall be the
amount |
23 | | available in such Fund as of the time allocation is |
24 | | required to be made.
|
25 | | The amount available for distribution shall be the |
26 | | total amount in the
fund at such time minus the necessary |
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1 | | administrative and other authorized expenses as limited
by |
2 | | the appropriation and the amount determined by: (a) $2.8 |
3 | | million for
fiscal year 1981; (b) for fiscal year 1982, |
4 | | .54% of the funds distributed
from the fund during the |
5 | | preceding fiscal year; (c) for fiscal year 1983
through |
6 | | fiscal year 1988, .54% of the funds distributed from the |
7 | | fund during
the preceding fiscal year less .02% of such |
8 | | fund for fiscal year 1983 and
less .02% of such funds for |
9 | | each fiscal year thereafter; (d) for fiscal
year 1989 |
10 | | through fiscal year 2011 no more than 105% of the actual |
11 | | administrative expenses
of the prior fiscal year; (e) for |
12 | | fiscal year 2012 and beyond, a sufficient amount to pay (i) |
13 | | stipends, additional compensation, salary reimbursements, |
14 | | and other amounts directed to be paid out of this Fund for |
15 | | local officials as authorized or required by statute and |
16 | | (ii) no more than 105% of the actual administrative |
17 | | expenses of the prior fiscal year, including payment of the |
18 | | ordinary and contingent expenses of the Property Tax Appeal |
19 | | Board and payment of the expenses of the Department of |
20 | | Revenue incurred in administering the collection and |
21 | | distribution of moneys paid into the Fund; (f) for fiscal |
22 | | years 2012 and 2013 only, a sufficient amount to pay |
23 | | stipends, additional compensation, salary reimbursements, |
24 | | and other amounts directed to be paid out of this Fund for |
25 | | regional offices and officials as authorized or required by |
26 | | statute; or (g) for fiscal years year 2018 and 2019 only, a |
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1 | | sufficient amount to pay amounts directed to be paid out of |
2 | | this Fund for public community college base operating |
3 | | grants and local health protection grants to certified |
4 | | local health departments as authorized or required by |
5 | | appropriation or statute. Such portion of the fund shall be |
6 | | determined after
the transfer into the General Revenue Fund |
7 | | due to refunds, if any, paid
from the General Revenue Fund |
8 | | during the preceding quarter. If at any time,
for any |
9 | | reason, there is insufficient amount in the Personal |
10 | | Property
Tax Replacement Fund for payments for regional |
11 | | offices and officials or local officials or payment of |
12 | | costs of administration or for transfers
due to refunds at |
13 | | the end of any particular month, the amount of such
|
14 | | insufficiency shall be carried over for the purposes of |
15 | | payments for regional offices and officials, local |
16 | | officials, transfers into the
General Revenue Fund, and |
17 | | costs of administration to the
following month or months. |
18 | | Net replacement revenue held, and defined above,
shall be |
19 | | transferred by the Treasurer and Comptroller to the |
20 | | Personal Property
Tax Replacement Fund within 10 days of |
21 | | such certification.
|
22 | | (2) Each quarterly allocation shall first be |
23 | | apportioned in the
following manner: 51.65% for taxing |
24 | | districts in Cook County and 48.35%
for taxing districts in |
25 | | the remainder of the State.
|
26 | | The Personal Property Replacement Ratio of each taxing |
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1 | | district
outside Cook County shall be the ratio which the Tax |
2 | | Base of that taxing
district bears to the Downstate Tax Base. |
3 | | The Tax Base of each taxing
district outside of Cook County is |
4 | | the personal property tax collections
for that taxing district |
5 | | for the 1977 tax year. The Downstate Tax Base
is the personal |
6 | | property tax collections for all taxing districts in the
State |
7 | | outside of Cook County for the 1977 tax year. The Department of
|
8 | | Revenue shall have authority to review for accuracy and |
9 | | completeness the
personal property tax collections for each |
10 | | taxing district outside Cook
County for the 1977 tax year.
|
11 | | The Personal Property Replacement Ratio of each Cook County |
12 | | taxing
district shall be the ratio which the Tax Base of that |
13 | | taxing district
bears to the Cook County Tax Base. The Tax Base |
14 | | of each Cook County
taxing district is the personal property |
15 | | tax collections for that taxing
district for the 1976 tax year. |
16 | | The Cook County Tax Base is the
personal property tax |
17 | | collections for all taxing districts in Cook
County for the |
18 | | 1976 tax year. The Department of Revenue shall have
authority |
19 | | to review for accuracy and completeness the personal property |
20 | | tax
collections for each taxing district within Cook County for |
21 | | the 1976 tax year.
|
22 | | For all purposes of this Section 12, amounts paid to a |
23 | | taxing district
for such tax years as may be applicable by a |
24 | | foreign corporation under the
provisions of Section 7-202 of |
25 | | the Public Utilities Act, as amended,
shall be deemed to be |
26 | | personal property taxes collected by such taxing district
for |
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1 | | such tax years as may be applicable. The Director shall |
2 | | determine from the
Illinois Commerce Commission, for any tax |
3 | | year as may be applicable, the
amounts so paid by any such |
4 | | foreign corporation to any and all taxing
districts. The |
5 | | Illinois Commerce Commission shall furnish such information to
|
6 | | the Director. For all purposes of this Section 12, the Director |
7 | | shall deem such
amounts to be collected personal property taxes |
8 | | of each such taxing district
for the applicable tax year or |
9 | | years.
|
10 | | Taxing districts located both in Cook County and in one or |
11 | | more other
counties shall receive both a Cook County allocation |
12 | | and a Downstate
allocation determined in the same way as all |
13 | | other taxing districts.
|
14 | | If any taxing district in existence on July 1, 1979 ceases |
15 | | to exist,
or discontinues its operations, its Tax Base shall |
16 | | thereafter be deemed
to be zero. If the powers, duties and |
17 | | obligations of the discontinued
taxing district are assumed by |
18 | | another taxing district, the Tax Base of
the discontinued |
19 | | taxing district shall be added to the Tax Base of the
taxing |
20 | | district assuming such powers, duties and obligations.
|
21 | | If two or more taxing districts in existence on July 1, |
22 | | 1979, or a
successor or successors thereto shall consolidate |
23 | | into one taxing
district, the Tax Base of such consolidated |
24 | | taxing district shall be the
sum of the Tax Bases of each of |
25 | | the taxing districts which have consolidated.
|
26 | | If a single taxing district in existence on July 1, 1979, |
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1 | | or a
successor or successors thereto shall be divided into two |
2 | | or more
separate taxing districts, the tax base of the taxing |
3 | | district so
divided shall be allocated to each of the resulting |
4 | | taxing districts in
proportion to the then current equalized |
5 | | assessed value of each resulting
taxing district.
|
6 | | If a portion of the territory of a taxing district is |
7 | | disconnected
and annexed to another taxing district of the same |
8 | | type, the Tax Base of
the taxing district from which |
9 | | disconnection was made shall be reduced
in proportion to the |
10 | | then current equalized assessed value of the disconnected
|
11 | | territory as compared with the then current equalized assessed |
12 | | value within the
entire territory of the taxing district prior |
13 | | to disconnection, and the
amount of such reduction shall be |
14 | | added to the Tax Base of the taxing
district to which |
15 | | annexation is made.
|
16 | | If a community college district is created after July 1, |
17 | | 1979,
beginning on the effective date of this amendatory Act of |
18 | | 1995, its Tax Base
shall be 3.5% of the sum of the personal |
19 | | property tax collected for the
1977 tax year within the |
20 | | territorial jurisdiction of the district.
|
21 | | The amounts allocated and paid to taxing districts pursuant |
22 | | to
the provisions of this amendatory Act of 1979 shall be |
23 | | deemed to be
substitute revenues for the revenues derived from |
24 | | taxes imposed on
personal property pursuant to the provisions |
25 | | of the "Revenue Act of
1939" or "An Act for the assessment and |
26 | | taxation of private car line
companies", approved July 22, |
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1 | | 1943, as amended, or Section 414 of the
Illinois Insurance |
2 | | Code, prior to the abolition of such taxes and shall
be used |
3 | | for the same purposes as the revenues derived from ad valorem
|
4 | | taxes on real estate.
|
5 | | Monies received by any taxing districts from the Personal |
6 | | Property
Tax Replacement Fund shall be first applied toward |
7 | | payment of the proportionate
amount of debt service which was |
8 | | previously levied and collected from
extensions against |
9 | | personal property on bonds outstanding as of December 31,
1978 |
10 | | and next applied toward payment of the proportionate share of |
11 | | the pension
or retirement obligations of the taxing district |
12 | | which were previously levied
and collected from extensions |
13 | | against personal property. For each such
outstanding bond |
14 | | issue, the County Clerk shall determine the percentage of the
|
15 | | debt service which was collected from extensions against real |
16 | | estate in the
taxing district for 1978 taxes payable in 1979, |
17 | | as related to the total amount
of such levies and collections |
18 | | from extensions against both real and personal
property. For |
19 | | 1979 and subsequent years' taxes, the County Clerk shall levy
|
20 | | and extend taxes against the real estate of each taxing |
21 | | district which will
yield the said percentage or percentages of |
22 | | the debt service on such
outstanding bonds. The balance of the |
23 | | amount necessary to fully pay such debt
service shall |
24 | | constitute a first and prior lien upon the monies
received by |
25 | | each such taxing district through the Personal Property Tax
|
26 | | Replacement Fund and shall be first applied or set aside for |
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1 | | such purpose.
In counties having fewer than 3,000,000 |
2 | | inhabitants, the amendments to
this paragraph as made by this |
3 | | amendatory Act of 1980 shall be first
applicable to 1980 taxes |
4 | | to be collected in 1981.
|
5 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
6 | | Section 5-30. The Downstate Public Transportation Act is |
7 | | amended by changing Section 2-3 as follows:
|
8 | | (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
|
9 | | (Text of Section before amendment by P.A. 100-363 ) |
10 | | Sec. 2-3. (a) As soon as possible after the first day of |
11 | | each month,
beginning July 1, 1984, upon certification of the |
12 | | Department of Revenue,
the Comptroller shall order |
13 | | transferred, and the Treasurer shall
transfer, from the General |
14 | | Revenue Fund to a special fund in the State
Treasury which is |
15 | | hereby created, to be known as the "Downstate Public
|
16 | | Transportation Fund", an amount equal to 2/32 (beginning July |
17 | | 1, 2005, 3/32) of the net revenue
realized from the " Retailers' |
18 | | Occupation Tax Act ", as now or hereafter
amended , the " Service |
19 | | Occupation Tax Act ", as now or hereafter amended ,
the " Use Tax |
20 | | Act ", as now or hereafter amended , and the " Service Use Tax
|
21 | | Act ", as now or hereafter amended, from persons incurring |
22 | | municipal or
county retailers' or service occupation tax |
23 | | liability for the benefit of
any municipality or county located |
24 | | wholly within the boundaries of each
participant , other than |
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1 | | any Metro-East Transit District participant
certified pursuant |
2 | | to subsection (c) of this Section during the
preceding month, |
3 | | except that the Department shall pay into the Downstate
Public |
4 | | Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% |
5 | | of the net revenue realized under
the State tax Acts named |
6 | | above within any municipality or county located
wholly within |
7 | | the boundaries of each participant, other than any Metro-East
|
8 | | participant, for tax periods beginning on or after January 1, |
9 | | 1990.
Net revenue realized for a month shall be the revenue
|
10 | | collected by the State pursuant to such Acts during the |
11 | | previous month
from persons incurring municipal or county |
12 | | retailers' or service
occupation tax liability for the benefit |
13 | | of any municipality or county
located wholly within the |
14 | | boundaries of a participant, less the amount
paid out during |
15 | | that same month as refunds or credit memoranda to
taxpayers for |
16 | | overpayment of liability under such Acts for the benefit
of any |
17 | | municipality or county located wholly within the boundaries of |
18 | | a
participant. |
19 | | Notwithstanding any provision of law to the contrary, |
20 | | beginning on July 6, 2017 ( the effective date of Public Act |
21 | | 100-23) this amendatory Act of the 100th General Assembly , |
22 | | those amounts required under this subsection (a) to be |
23 | | transferred by the Treasurer into the Downstate Public |
24 | | Transportation Fund from the General Revenue Fund shall be |
25 | | directly deposited into the Downstate Public Transportation |
26 | | Fund as the revenues are realized from the taxes indicated.
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1 | | (b) As soon as possible after the first day of each month, |
2 | | beginning
July 1, 1989, upon certification of the Department of |
3 | | Revenue, the
Comptroller shall order transferred, and the |
4 | | Treasurer shall transfer, from
the General Revenue Fund to a |
5 | | special fund in the State Treasury which is
hereby created, to |
6 | | be known as the "Metro-East Public Transportation Fund",
an |
7 | | amount equal to 2/32 of the net revenue realized, as above, |
8 | | from within
the boundaries of Madison, Monroe, and St. Clair |
9 | | Counties, except that the
Department shall pay into the |
10 | | Metro-East Public Transportation Fund 2/32 of
80% of the net |
11 | | revenue realized under the State tax Acts specified in
|
12 | | subsection (a) of this Section within the boundaries of
|
13 | | Madison, Monroe and St. Clair Counties for tax periods |
14 | | beginning on or
after January 1, 1990. A local match
equivalent |
15 | | to an amount which could be raised by a tax levy at the rate of
|
16 | | .05% on the assessed value of property within the boundaries of |
17 | | Madison County is required annually to cause a total of 2/32
of |
18 | | the net revenue to be deposited in the Metro-East Public |
19 | | Transportation
Fund. Failure to raise the required local match |
20 | | annually shall result in
only 1/32 being deposited into the |
21 | | Metro-East Public Transportation Fund
after July 1, 1989, or |
22 | | 1/32 of 80% of the net revenue realized for tax
periods |
23 | | beginning on or after January 1, 1990.
|
24 | | (b-5) As soon as possible after the first day of each |
25 | | month, beginning July 1, 2005, upon certification of the |
26 | | Department of Revenue, the Comptroller shall order |
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1 | | transferred, and the Treasurer shall transfer, from the General |
2 | | Revenue Fund to the Downstate Public Transportation Fund, an |
3 | | amount equal to 3/32 of 80% of the net revenue realized from |
4 | | within the boundaries of Monroe and St. Clair Counties under |
5 | | the State Tax Acts specified in subsection (a) of this Section |
6 | | and provided further that, beginning July 1, 2005, the |
7 | | provisions of subsection (b) shall no longer apply with respect |
8 | | to such tax receipts from Monroe and St. Clair Counties.
|
9 | | Notwithstanding any provision of law to the contrary, |
10 | | beginning on July 6, 2017 ( the effective date of Public Act |
11 | | 100-23) this amendatory Act of the 100th General Assembly , |
12 | | those amounts required under this subsection (b-5) to be |
13 | | transferred by the Treasurer into the Downstate Public |
14 | | Transportation Fund from the General Revenue Fund shall be |
15 | | directly deposited into the Downstate Public Transportation |
16 | | Fund as the revenues are realized from the taxes indicated. |
17 | | (b-6) As soon as possible after the first day of each |
18 | | month, beginning July 1, 2008, upon certification by the |
19 | | Department of Revenue, the Comptroller shall order transferred |
20 | | and the Treasurer shall transfer, from the General Revenue Fund |
21 | | to the Downstate Public Transportation Fund, an amount equal to |
22 | | 3/32 of 80% of the net revenue realized from within the |
23 | | boundaries of Madison County under the State Tax Acts specified |
24 | | in subsection (a) of this Section and provided further that, |
25 | | beginning July 1, 2008, the provisions of subsection (b) shall |
26 | | no longer apply with respect to such tax receipts from Madison |
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1 | | County. |
2 | | Notwithstanding any provision of law to the contrary, |
3 | | beginning on July 6, 2017 ( the effective date of Public Act |
4 | | 100-23) this amendatory Act of the 100th General Assembly , |
5 | | those amounts required under this subsection (b-6) to be |
6 | | transferred by the Treasurer into the Downstate Public |
7 | | Transportation Fund from the General Revenue Fund shall be |
8 | | directly deposited into the Downstate Public Transportation |
9 | | Fund as the revenues are realized from the taxes indicated. |
10 | | (c) The Department shall certify to the Department of |
11 | | Revenue the
eligible participants under this Article and the |
12 | | territorial boundaries
of such participants for the purposes of |
13 | | the Department of Revenue in
subsections (a) and (b) of this |
14 | | Section.
|
15 | | (d) For the purposes of this Article, beginning in fiscal |
16 | | year 2009 the General Assembly shall appropriate
an amount from |
17 | | the Downstate Public Transportation Fund equal to the sum total |
18 | | funds projected to be paid to the
participants pursuant to |
19 | | Section 2-7. If the General Assembly fails to make |
20 | | appropriations sufficient to cover the amounts projected to be |
21 | | paid pursuant to Section 2-7, this Act shall constitute an |
22 | | irrevocable and continuing appropriation from the Downstate |
23 | | Public Transportation Fund of all amounts necessary for those |
24 | | purposes. |
25 | | (e) Notwithstanding anything in this Section to the |
26 | | contrary, amounts transferred from the General Revenue Fund to |
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1 | | the Downstate Public Transportation Fund pursuant to this |
2 | | Section shall not exceed $169,000,000 in State fiscal year |
3 | | 2012. |
4 | | (f) For State fiscal year 2018 only, notwithstanding any |
5 | | provision of law to the contrary, the total amount of revenue |
6 | | and deposits under this Section attributable to revenues |
7 | | realized during State fiscal year 2018 shall be reduced by 10%.
|
8 | | (g) For State fiscal year 2019 only, notwithstanding any |
9 | | provision of law to the contrary, the total amount of revenue |
10 | | and deposits under this Section attributable to revenues |
11 | | realized during State fiscal year 2019 shall be reduced by 5%. |
12 | | (Source: P.A. 100-23, eff. 7-6-17; revised 10-20-17.)
|
13 | | (Text of Section after amendment by P.A. 100-363 )
|
14 | | Sec. 2-3. (a) As soon as possible after the first day of |
15 | | each month,
beginning July 1, 1984, upon certification of the |
16 | | Department of Revenue,
the Comptroller shall order |
17 | | transferred, and the Treasurer shall
transfer, from the General |
18 | | Revenue Fund to a special fund in the State
Treasury which is |
19 | | hereby created, to be known as the "Downstate Public
|
20 | | Transportation Fund", an amount equal to 2/32 (beginning July |
21 | | 1, 2005, 3/32) of the net revenue
realized from the " Retailers' |
22 | | Occupation Tax Act ", as now or hereafter
amended , the " Service |
23 | | Occupation Tax Act ", as now or hereafter amended ,
the " Use Tax |
24 | | Act ", as now or hereafter amended , and the " Service Use Tax
|
25 | | Act ", as now or hereafter amended, from persons incurring |
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1 | | municipal or
county retailers' or service occupation tax |
2 | | liability for the benefit of
any municipality or county located |
3 | | wholly within the boundaries of each
participant , other than |
4 | | any Metro-East Transit District participant
certified pursuant |
5 | | to subsection (c) of this Section during the
preceding month, |
6 | | except that the Department shall pay into the Downstate
Public |
7 | | Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% |
8 | | of the net revenue realized under
the State tax Acts named |
9 | | above within any municipality or county located
wholly within |
10 | | the boundaries of each participant, other than any Metro-East
|
11 | | participant, for tax periods beginning on or after January 1, |
12 | | 1990.
Net revenue realized for a month shall be the revenue
|
13 | | collected by the State pursuant to such Acts during the |
14 | | previous month
from persons incurring municipal or county |
15 | | retailers' or service
occupation tax liability for the benefit |
16 | | of any municipality or county
located wholly within the |
17 | | boundaries of a participant, less the amount
paid out during |
18 | | that same month as refunds or credit memoranda to
taxpayers for |
19 | | overpayment of liability under such Acts for the benefit
of any |
20 | | municipality or county located wholly within the boundaries of |
21 | | a
participant. |
22 | | Notwithstanding any provision of law to the contrary, |
23 | | beginning on July 6, 2017 ( the effective date of Public Act |
24 | | 100-23) this amendatory Act of the 100th General Assembly , |
25 | | those amounts required under this subsection (a) to be |
26 | | transferred by the Treasurer into the Downstate Public |
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1 | | Transportation Fund from the General Revenue Fund shall be |
2 | | directly deposited into the Downstate Public Transportation |
3 | | Fund as the revenues are realized from the taxes indicated.
|
4 | | (b) As soon as possible after the first day of each month, |
5 | | beginning
July 1, 1989, upon certification of the Department of |
6 | | Revenue, the
Comptroller shall order transferred, and the |
7 | | Treasurer shall transfer, from
the General Revenue Fund to a |
8 | | special fund in the State Treasury which is
hereby created, to |
9 | | be known as the "Metro-East Public Transportation Fund",
an |
10 | | amount equal to 2/32 of the net revenue realized, as above, |
11 | | from within
the boundaries of Madison, Monroe, and St. Clair |
12 | | Counties, except that the
Department shall pay into the |
13 | | Metro-East Public Transportation Fund 2/32 of
80% of the net |
14 | | revenue realized under the State tax Acts specified in
|
15 | | subsection (a) of this Section within the boundaries of
|
16 | | Madison, Monroe and St. Clair Counties for tax periods |
17 | | beginning on or
after January 1, 1990. A local match
equivalent |
18 | | to an amount which could be raised by a tax levy at the rate of
|
19 | | .05% on the assessed value of property within the boundaries of |
20 | | Madison County is required annually to cause a total of 2/32
of |
21 | | the net revenue to be deposited in the Metro-East Public |
22 | | Transportation
Fund. Failure to raise the required local match |
23 | | annually shall result in
only 1/32 being deposited into the |
24 | | Metro-East Public Transportation Fund
after July 1, 1989, or |
25 | | 1/32 of 80% of the net revenue realized for tax
periods |
26 | | beginning on or after January 1, 1990.
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1 | | (b-5) As soon as possible after the first day of each |
2 | | month, beginning July 1, 2005, upon certification of the |
3 | | Department of Revenue, the Comptroller shall order |
4 | | transferred, and the Treasurer shall transfer, from the General |
5 | | Revenue Fund to the Downstate Public Transportation Fund, an |
6 | | amount equal to 3/32 of 80% of the net revenue realized from |
7 | | within the boundaries of Monroe and St. Clair Counties under |
8 | | the State Tax Acts specified in subsection (a) of this Section |
9 | | and provided further that, beginning July 1, 2005, the |
10 | | provisions of subsection (b) shall no longer apply with respect |
11 | | to such tax receipts from Monroe and St. Clair Counties.
|
12 | | Notwithstanding any provision of law to the contrary, |
13 | | beginning on July 6, 2017 ( the effective date of Public Act |
14 | | 100-23) this amendatory Act of the 100th General Assembly , |
15 | | those amounts required under this subsection (b-5) to be |
16 | | transferred by the Treasurer into the Downstate Public |
17 | | Transportation Fund from the General Revenue Fund shall be |
18 | | directly deposited into the Downstate Public Transportation |
19 | | Fund as the revenues are realized from the taxes indicated. |
20 | | (b-6) As soon as possible after the first day of each |
21 | | month, beginning July 1, 2008, upon certification by the |
22 | | Department of Revenue, the Comptroller shall order transferred |
23 | | and the Treasurer shall transfer, from the General Revenue Fund |
24 | | to the Downstate Public Transportation Fund, an amount equal to |
25 | | 3/32 of 80% of the net revenue realized from within the |
26 | | boundaries of Madison County under the State Tax Acts specified |
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1 | | in subsection (a) of this Section and provided further that, |
2 | | beginning July 1, 2008, the provisions of subsection (b) shall |
3 | | no longer apply with respect to such tax receipts from Madison |
4 | | County. |
5 | | Notwithstanding any provision of law to the contrary, |
6 | | beginning on July 6, 2017 ( the effective date of Public Act |
7 | | 100-23) this amendatory Act of the 100th General Assembly , |
8 | | those amounts required under this subsection (b-6) to be |
9 | | transferred by the Treasurer into the Downstate Public |
10 | | Transportation Fund from the General Revenue Fund shall be |
11 | | directly deposited into the Downstate Public Transportation |
12 | | Fund as the revenues are realized from the taxes indicated. |
13 | | (b-7) Beginning July 1, 2018, notwithstanding the other |
14 | | provisions of this Section, instead of the Comptroller making |
15 | | monthly transfers from the General Revenue Fund to the |
16 | | Downstate Public Transportation Fund, the Department of |
17 | | Revenue shall deposit the designated fraction of the net |
18 | | revenue realized from collections under the Retailers' |
19 | | Occupation Tax Act, the Service Occupation Tax Act, the Use Tax |
20 | | Act, and the Service Use Tax Act directly into the Downstate |
21 | | Public Transportation Fund. |
22 | | (c) The Department shall certify to the Department of |
23 | | Revenue the
eligible participants under this Article and the |
24 | | territorial boundaries
of such participants for the purposes of |
25 | | the Department of Revenue in
subsections (a) and (b) of this |
26 | | Section.
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1 | | (d) For the purposes of this Article, beginning in fiscal |
2 | | year 2009 the General Assembly shall appropriate
an amount from |
3 | | the Downstate Public Transportation Fund equal to the sum total |
4 | | funds projected to be paid to the
participants pursuant to |
5 | | Section 2-7. If the General Assembly fails to make |
6 | | appropriations sufficient to cover the amounts projected to be |
7 | | paid pursuant to Section 2-7, this Act shall constitute an |
8 | | irrevocable and continuing appropriation from the Downstate |
9 | | Public Transportation Fund of all amounts necessary for those |
10 | | purposes. |
11 | | (e) Notwithstanding anything in this Section to the |
12 | | contrary, amounts transferred from the General Revenue Fund to |
13 | | the Downstate Public Transportation Fund pursuant to this |
14 | | Section shall not exceed $169,000,000 in State fiscal year |
15 | | 2012. |
16 | | (f) For State fiscal year 2018 only, notwithstanding any |
17 | | provision of law to the contrary, the total amount of revenue |
18 | | and deposits under this Section attributable to revenues |
19 | | realized during State fiscal year 2018 shall be reduced by 10%. |
20 | | (g) For State fiscal year 2019 only, notwithstanding any |
21 | | provision of law to the contrary, the total amount of revenue |
22 | | and deposits under this Section attributable to revenues |
23 | | realized during State fiscal year 2019 shall be reduced by 5%.
|
24 | | (Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; |
25 | | revised 10-20-17.)
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1 | | Section 5-35. The Illinois Income Tax Act is amended by |
2 | | changing Section 901 as follows:
|
3 | | (35 ILCS 5/901) (from Ch. 120, par. 9-901) |
4 | | Sec. 901. Collection authority. |
5 | | (a) In general. The Department shall collect the taxes |
6 | | imposed by this Act. The Department
shall collect certified |
7 | | past due child support amounts under Section 2505-650
of the |
8 | | Department of Revenue Law of the
Civil Administrative Code of |
9 | | Illinois . Except as
provided in subsections (b), (c), (e), (f), |
10 | | (g), and (h) of this Section, money collected
pursuant to |
11 | | subsections (a) and (b) of Section 201 of this Act shall be
|
12 | | paid into the General Revenue Fund in the State treasury; money
|
13 | | collected pursuant to subsections (c) and (d) of Section 201 of |
14 | | this Act
shall be paid into the Personal Property Tax |
15 | | Replacement Fund, a special
fund in the State Treasury; and |
16 | | money collected under Section 2505-650 of the
Department of |
17 | | Revenue Law of the
Civil Administrative Code of Illinois (20 |
18 | | ILCS 2505/2505-650) shall be paid
into the
Child Support |
19 | | Enforcement Trust Fund, a special fund outside the State
|
20 | | Treasury, or
to the State
Disbursement Unit established under |
21 | | Section 10-26 of the Illinois Public Aid
Code, as directed by |
22 | | the Department of Healthcare and Family Services. |
23 | | (b) Local Government Distributive Fund. Beginning August |
24 | | 1, 1969, and continuing through June 30, 1994, the Treasurer
|
25 | | shall transfer each month from the General Revenue Fund to a |
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1 | | special fund in
the State treasury, to be known as the "Local |
2 | | Government Distributive Fund", an
amount equal to 1/12 of the |
3 | | net revenue realized from the tax imposed by
subsections (a) |
4 | | and (b) of Section 201 of this Act during the preceding month.
|
5 | | Beginning July 1, 1994, and continuing through June 30, 1995, |
6 | | the Treasurer
shall transfer each month from the General |
7 | | Revenue Fund to the Local Government
Distributive Fund an |
8 | | amount equal to 1/11 of the net revenue realized from the
tax |
9 | | imposed by subsections (a) and (b) of Section 201 of this Act |
10 | | during the
preceding month. Beginning July 1, 1995 and |
11 | | continuing through January 31, 2011, the Treasurer shall |
12 | | transfer each
month from the General Revenue Fund to the Local |
13 | | Government Distributive Fund
an amount equal to the net of (i) |
14 | | 1/10 of the net revenue realized from the
tax imposed by
|
15 | | subsections (a) and (b) of Section 201 of the Illinois Income |
16 | | Tax Act during
the preceding month
(ii) minus, beginning July |
17 | | 1, 2003 and ending June 30, 2004, $6,666,666, and
beginning |
18 | | July 1,
2004,
zero. Beginning February 1, 2011, and continuing |
19 | | through January 31, 2015, the Treasurer shall transfer each |
20 | | month from the General Revenue Fund to the Local Government |
21 | | Distributive Fund an amount equal to the sum of (i) 6% (10% of |
22 | | the ratio of the 3% individual income tax rate prior to 2011 to |
23 | | the 5% individual income tax rate after 2010) of the net |
24 | | revenue realized from the tax imposed by subsections (a) and |
25 | | (b) of Section 201 of this Act upon individuals, trusts, and |
26 | | estates during the preceding month and (ii) 6.86% (10% of the |
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1 | | ratio of the 4.8% corporate income tax rate prior to 2011 to |
2 | | the 7% corporate income tax rate after 2010) of the net revenue |
3 | | realized from the tax imposed by subsections (a) and (b) of |
4 | | Section 201 of this Act upon corporations during the preceding |
5 | | month. Beginning February 1, 2015 and continuing through July |
6 | | 31, 2017, the Treasurer shall transfer each month from the |
7 | | General Revenue Fund to the Local Government Distributive Fund |
8 | | an amount equal to the sum of (i) 8% (10% of the ratio of the 3% |
9 | | individual income tax rate prior to 2011 to the 3.75% |
10 | | individual income tax rate after 2014) of the net revenue |
11 | | realized from the tax imposed by subsections (a) and (b) of |
12 | | Section 201 of this Act upon individuals, trusts, and estates |
13 | | during the preceding month and (ii) 9.14% (10% of the ratio of |
14 | | the 4.8% corporate income tax rate prior to 2011 to the 5.25% |
15 | | corporate income tax rate after 2014) of the net revenue |
16 | | realized from the tax imposed by subsections (a) and (b) of |
17 | | Section 201 of this Act upon corporations during the preceding |
18 | | month. Beginning August 1, 2017, the Treasurer shall transfer |
19 | | each month from the General Revenue Fund to the Local |
20 | | Government Distributive Fund an amount equal to the sum of (i) |
21 | | 6.06% (10% of the ratio of the 3% individual income tax rate |
22 | | prior to 2011 to the 4.95% individual income tax rate after |
23 | | July 1, 2017) of the net revenue realized from the tax imposed |
24 | | by subsections (a) and (b) of Section 201 of this Act upon |
25 | | individuals, trusts, and estates during the preceding month and |
26 | | (ii) 6.85% (10% of the ratio of the 4.8% corporate income tax |
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1 | | rate prior to 2011 to the 7% corporate income tax rate after |
2 | | July 1, 2017) of the net revenue realized from the tax imposed |
3 | | by subsections (a) and (b) of Section 201 of this Act upon |
4 | | corporations during the preceding month. Net revenue realized |
5 | | for a month shall be defined as the
revenue from the tax |
6 | | imposed by subsections (a) and (b) of Section 201 of this
Act |
7 | | which is deposited in the General Revenue Fund, the Education |
8 | | Assistance
Fund, the Income Tax Surcharge Local Government |
9 | | Distributive Fund, the Fund for the Advancement of Education, |
10 | | and the Commitment to Human Services Fund during the
month |
11 | | minus the amount paid out of the General Revenue Fund in State |
12 | | warrants
during that same month as refunds to taxpayers for |
13 | | overpayment of liability
under the tax imposed by subsections |
14 | | (a) and (b) of Section 201 of this Act. |
15 | | Notwithstanding any provision of law to the contrary, |
16 | | beginning on July 6, 2017 ( the effective date of Public Act |
17 | | 100-23) this amendatory Act of the 100th General Assembly , |
18 | | those amounts required under this subsection (b) to be |
19 | | transferred by the Treasurer into the Local Government |
20 | | Distributive Fund from the General Revenue Fund shall be |
21 | | directly deposited into the Local Government Distributive Fund |
22 | | as the revenue is realized from the tax imposed by subsections |
23 | | (a) and (b) of Section 201 of this Act. |
24 | | For State fiscal year 2018 only, notwithstanding any |
25 | | provision of law to the contrary, the total amount of revenue |
26 | | and deposits under this Section attributable to revenues |
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1 | | realized during State fiscal year 2018 shall be reduced by 10%. |
2 | | For State fiscal year 2019 only, notwithstanding any |
3 | | provision of law to the contrary, the total amount of revenue |
4 | | and deposits under this Section attributable to revenues |
5 | | realized during State fiscal year 2019 shall be reduced by 5%. |
6 | | (c) Deposits Into Income Tax Refund Fund. |
7 | | (1) Beginning on January 1, 1989 and thereafter, the |
8 | | Department shall
deposit a percentage of the amounts |
9 | | collected pursuant to subsections (a)
and (b)(1), (2), and |
10 | | (3) , of Section 201 of this Act into a fund in the State
|
11 | | treasury known as the Income Tax Refund Fund. The |
12 | | Department shall deposit 6%
of such amounts during the |
13 | | period beginning January 1, 1989 and ending on June
30, |
14 | | 1989. Beginning with State fiscal year 1990 and for each |
15 | | fiscal year
thereafter, the percentage deposited into the |
16 | | Income Tax Refund Fund during a
fiscal year shall be the |
17 | | Annual Percentage. For fiscal years 1999 through
2001, the |
18 | | Annual Percentage shall be 7.1%.
For fiscal year 2003, the |
19 | | Annual Percentage shall be 8%.
For fiscal year 2004, the |
20 | | Annual Percentage shall be 11.7%. Upon the effective date |
21 | | of Public Act 93-839 (July 30, 2004) this amendatory Act of |
22 | | the 93rd General Assembly , the Annual Percentage shall be |
23 | | 10% for fiscal year 2005. For fiscal year 2006, the Annual |
24 | | Percentage shall be 9.75%. For fiscal
year 2007, the Annual |
25 | | Percentage shall be 9.75%. For fiscal year 2008, the Annual |
26 | | Percentage shall be 7.75%. For fiscal year 2009, the Annual |
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1 | | Percentage shall be 9.75%. For fiscal year 2010, the Annual |
2 | | Percentage shall be 9.75%. For fiscal year 2011, the Annual |
3 | | Percentage shall be 8.75%. For fiscal year 2012, the Annual |
4 | | Percentage shall be 8.75%. For fiscal year 2013, the Annual |
5 | | Percentage shall be 9.75%. For fiscal year 2014, the Annual |
6 | | Percentage shall be 9.5%. For fiscal year 2015, the Annual |
7 | | Percentage shall be 10%. For fiscal year 2018, the Annual |
8 | | Percentage shall be 9.8%. For fiscal year 2019, the Annual |
9 | | Percentage shall be 9.7%. For all other
fiscal years, the
|
10 | | Annual Percentage shall be calculated as a fraction, the |
11 | | numerator of which
shall be the amount of refunds approved |
12 | | for payment by the Department during
the preceding fiscal |
13 | | year as a result of overpayment of tax liability under
|
14 | | subsections (a) and (b)(1), (2), and (3) of Section 201 of |
15 | | this Act plus the
amount of such refunds remaining approved |
16 | | but unpaid at the end of the
preceding fiscal year, minus |
17 | | the amounts transferred into the Income Tax
Refund Fund |
18 | | from the Tobacco Settlement Recovery Fund, and
the |
19 | | denominator of which shall be the amounts which will be |
20 | | collected pursuant
to subsections (a) and (b)(1), (2), and |
21 | | (3) of Section 201 of this Act during
the preceding fiscal |
22 | | year; except that in State fiscal year 2002, the Annual
|
23 | | Percentage shall in no event exceed 7.6%. The Director of |
24 | | Revenue shall
certify the Annual Percentage to the |
25 | | Comptroller on the last business day of
the fiscal year |
26 | | immediately preceding the fiscal year for which it is to be
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1 | | 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 Public Act 93-839 (July 30, 2004) this amendatory Act of |
17 | | the 93rd General Assembly , the Annual Percentage shall be |
18 | | 24% for fiscal year 2005.
For fiscal year 2006, the Annual |
19 | | Percentage shall be 20%. For fiscal
year 2007, the Annual |
20 | | Percentage shall be 17.5%. For fiscal year 2008, the Annual |
21 | | Percentage shall be 15.5%. For fiscal year 2009, the Annual |
22 | | Percentage shall be 17.5%. For fiscal year 2010, the Annual |
23 | | Percentage shall be 17.5%. For fiscal year 2011, the Annual |
24 | | Percentage shall be 17.5%. For fiscal year 2012, the Annual |
25 | | Percentage shall be 17.5%. For fiscal year 2013, the Annual |
26 | | Percentage shall be 14%. For fiscal year 2014, the Annual |
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1 | | Percentage shall be 13.4%. For fiscal year 2015, the Annual |
2 | | Percentage shall be 14%. For fiscal year 2018, the Annual |
3 | | Percentage shall be 17.5%. For fiscal year 2019, the Annual |
4 | | Percentage shall be 15.5%. For all other fiscal years, the |
5 | | Annual
Percentage shall be calculated
as a fraction, the |
6 | | numerator of which shall be the amount of refunds
approved |
7 | | for payment by the Department during the preceding fiscal |
8 | | year as
a result of overpayment of tax liability under |
9 | | subsections (a) and (b)(6),
(7), and (8), (c) and (d) of |
10 | | Section 201 of this Act plus the
amount of such refunds |
11 | | remaining approved but unpaid at the end of the
preceding |
12 | | fiscal year, and the denominator of
which shall be the |
13 | | amounts which will be collected pursuant to subsections (a)
|
14 | | and (b)(6), (7), and (8), (c) and (d) of Section 201 of |
15 | | this Act during the
preceding fiscal year; except that in |
16 | | State fiscal year 2002, the Annual
Percentage shall in no |
17 | | event exceed 23%. The Director of Revenue shall
certify the |
18 | | Annual Percentage to the Comptroller on the last business |
19 | | day of
the fiscal year immediately preceding the fiscal |
20 | | year for which it is to be
effective. |
21 | | (3) The Comptroller shall order transferred and the |
22 | | Treasurer shall
transfer from the Tobacco Settlement |
23 | | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 |
24 | | in January, 2001, (ii) $35,000,000 in January, 2002, and
|
25 | | (iii) $35,000,000 in January, 2003. |
26 | | (d) Expenditures from Income Tax Refund Fund. |
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1 | | (1) Beginning January 1, 1989, money in the Income Tax |
2 | | Refund Fund
shall be expended exclusively for the purpose |
3 | | of paying refunds resulting
from overpayment of tax |
4 | | liability under Section 201 of this Act, for paying
rebates |
5 | | under Section 208.1 in the event that the amounts in the |
6 | | Homeowners'
Tax Relief Fund are insufficient for that |
7 | | purpose,
and for
making transfers pursuant to this |
8 | | subsection (d). |
9 | | (2) The Director shall order payment of refunds |
10 | | resulting from
overpayment of tax liability under Section |
11 | | 201 of this Act from the
Income Tax Refund Fund only to the |
12 | | extent that amounts collected pursuant
to Section 201 of |
13 | | this Act and transfers pursuant to this subsection (d)
and |
14 | | item (3) of subsection (c) have been deposited and retained |
15 | | in the
Fund. |
16 | | (3) As soon as possible after the end of each fiscal |
17 | | year, the Director
shall
order transferred and the State |
18 | | Treasurer and State Comptroller shall
transfer from the |
19 | | Income Tax Refund Fund to the Personal Property Tax
|
20 | | Replacement Fund an amount, certified by the Director to |
21 | | the Comptroller,
equal to the excess of the amount |
22 | | collected pursuant to subsections (c) and
(d) of Section |
23 | | 201 of this Act deposited into the Income Tax Refund Fund
|
24 | | during the fiscal year over the amount of refunds resulting |
25 | | from
overpayment of tax liability under subsections (c) and |
26 | | (d) of Section 201
of this Act paid from the Income Tax |
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1 | | Refund Fund during the fiscal year. |
2 | | (4) As soon as possible after the end of each fiscal |
3 | | year, the Director shall
order transferred and the State |
4 | | Treasurer and State Comptroller shall
transfer from the |
5 | | Personal Property Tax Replacement Fund to the Income Tax
|
6 | | Refund Fund an amount, certified by the Director to the |
7 | | Comptroller, equal
to the excess of the amount of refunds |
8 | | resulting from overpayment of tax
liability under |
9 | | subsections (c) and (d) of Section 201 of this Act paid
|
10 | | from the Income Tax Refund Fund during the fiscal year over |
11 | | the amount
collected pursuant to subsections (c) and (d) of |
12 | | Section 201 of this Act
deposited into the Income Tax |
13 | | Refund Fund during the fiscal year. |
14 | | (4.5) As soon as possible after the end of fiscal year |
15 | | 1999 and of each
fiscal year
thereafter, the Director shall |
16 | | order transferred and the State Treasurer and
State |
17 | | Comptroller shall transfer from the Income Tax Refund Fund |
18 | | to the General
Revenue Fund any surplus remaining in the |
19 | | Income Tax Refund Fund as of the end
of such fiscal year; |
20 | | excluding for fiscal years 2000, 2001, and 2002
amounts |
21 | | attributable to transfers under item (3) of subsection (c) |
22 | | less refunds
resulting from the earned income tax credit. |
23 | | (5) This Act shall constitute an irrevocable and |
24 | | continuing
appropriation from the Income Tax Refund Fund |
25 | | for the purpose of paying
refunds upon the order of the |
26 | | Director in accordance with the provisions of
this Section. |
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1 | | (e) Deposits into the Education Assistance Fund and the |
2 | | Income Tax
Surcharge Local Government Distributive Fund. On |
3 | | July 1, 1991, and thereafter, of the amounts collected pursuant |
4 | | to
subsections (a) and (b) of Section 201 of this Act, minus |
5 | | deposits into the
Income Tax Refund Fund, the Department shall |
6 | | deposit 7.3% into the
Education Assistance Fund in the State |
7 | | Treasury. Beginning July 1, 1991,
and continuing through |
8 | | January 31, 1993, of the amounts collected pursuant to
|
9 | | subsections (a) and (b) of Section 201 of the Illinois Income |
10 | | Tax Act, minus
deposits into the Income Tax Refund Fund, the |
11 | | Department shall deposit 3.0%
into the Income Tax Surcharge |
12 | | Local Government Distributive Fund in the State
Treasury. |
13 | | Beginning February 1, 1993 and continuing through June 30, |
14 | | 1993, of
the amounts collected pursuant to subsections (a) and |
15 | | (b) of Section 201 of the
Illinois Income Tax Act, minus |
16 | | deposits into the Income Tax Refund Fund, the
Department shall |
17 | | deposit 4.4% into the Income Tax Surcharge Local Government
|
18 | | Distributive Fund in the State Treasury. Beginning July 1, |
19 | | 1993, and
continuing through June 30, 1994, of the amounts |
20 | | collected under subsections
(a) and (b) of Section 201 of this |
21 | | Act, minus deposits into the Income Tax
Refund Fund, the |
22 | | Department shall deposit 1.475% into the Income Tax Surcharge
|
23 | | Local Government Distributive Fund in the State Treasury. |
24 | | (f) Deposits into the Fund for the Advancement of |
25 | | Education. Beginning February 1, 2015, the Department shall |
26 | | deposit the following portions of the revenue realized from the |
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1 | | tax imposed upon individuals, trusts, and estates by |
2 | | subsections (a) and (b) of Section 201 of this Act during the |
3 | | preceding month, minus deposits into the Income Tax Refund |
4 | | Fund, into the Fund for the Advancement of Education: |
5 | | (1) beginning February 1, 2015, and prior to February |
6 | | 1, 2025, 1/30; and |
7 | | (2) beginning February 1, 2025, 1/26. |
8 | | If the rate of tax imposed by subsection (a) and (b) of |
9 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
10 | | the Department shall not make the deposits required by this |
11 | | subsection (f) on or after the effective date of the reduction. |
12 | | (g) Deposits into the Commitment to Human Services Fund. |
13 | | Beginning February 1, 2015, the Department shall deposit the |
14 | | following portions of the revenue realized from the tax imposed |
15 | | upon individuals, trusts, and estates by subsections (a) and |
16 | | (b) of Section 201 of this Act during the preceding month, |
17 | | minus deposits into the Income Tax Refund Fund, into the |
18 | | Commitment to Human Services Fund: |
19 | | (1) beginning February 1, 2015, and prior to February |
20 | | 1, 2025, 1/30; and |
21 | | (2) beginning February 1, 2025, 1/26. |
22 | | If the rate of tax imposed by subsection (a) and (b) of |
23 | | Section 201 is reduced pursuant to Section 201.5 of this Act, |
24 | | the Department shall not make the deposits required by this |
25 | | subsection (g) on or after the effective date of the reduction. |
26 | | (h) Deposits into the Tax Compliance and Administration |
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1 | | Fund. Beginning on the first day of the first calendar month to |
2 | | occur on or after August 26, 2014 (the effective date of Public |
3 | | Act 98-1098), each month the Department shall pay into the Tax |
4 | | Compliance and Administration Fund, to be used, subject to |
5 | | appropriation, to fund additional auditors and compliance |
6 | | personnel at the Department, an amount equal to 1/12 of 5% of |
7 | | the cash receipts collected during the preceding fiscal year by |
8 | | the Audit Bureau of the Department from the tax imposed by |
9 | | subsections (a), (b), (c), and (d) of Section 201 of this Act, |
10 | | net of deposits into the Income Tax Refund Fund made from those |
11 | | cash receipts. |
12 | | (Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23, |
13 | | eff. 7-6-17; revised 8-3-17.)
|
14 | | Section 5-40. The Regional Transportation Authority Act is |
15 | | amended by changing Section 4.09 as follows:
|
16 | | (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
|
17 | | Sec. 4.09. Public Transportation Fund and the Regional |
18 | | Transportation
Authority Occupation and Use Tax Replacement |
19 | | Fund.
|
20 | | (a)(1)
Except as otherwise provided in paragraph (4), as |
21 | | soon as possible after
the first day of each month, beginning |
22 | | July 1, 1984, upon certification of
the Department of Revenue, |
23 | | the Comptroller shall order transferred and the
Treasurer shall |
24 | | transfer from the General Revenue Fund to a special fund in the |
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1 | | State Treasury to be known as the Public
Transportation Fund an |
2 | | amount equal to 25% of the net revenue, before the
deduction of |
3 | | the serviceman and retailer discounts pursuant to Section 9 of
|
4 | | the Service Occupation Tax Act and Section 3 of the Retailers' |
5 | | Occupation
Tax Act, realized from
any tax imposed by the |
6 | | Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the |
7 | | amounts deposited into the Regional
Transportation Authority |
8 | | tax fund created by Section 4.03 of this Act, from
the County |
9 | | and Mass Transit District Fund as provided in Section 6z-20 of
|
10 | | the State Finance Act and 25% of the amounts deposited into the |
11 | | Regional
Transportation Authority Occupation and Use Tax |
12 | | Replacement Fund from the
State and Local Sales Tax Reform Fund |
13 | | as provided in Section 6z-17 of the
State Finance Act.
On the |
14 | | first day of the month following the date that the Department |
15 | | receives revenues from increased taxes under Section 4.03(m) as |
16 | | authorized by this amendatory Act of the 95th General Assembly, |
17 | | in lieu of the transfers authorized in the preceding sentence, |
18 | | upon certification of the Department of Revenue, the |
19 | | Comptroller shall order transferred and the Treasurer shall |
20 | | transfer from the General Revenue Fund to the Public |
21 | | Transportation Fund an amount equal to 25% of the net revenue, |
22 | | before the deduction of the serviceman and retailer discounts |
23 | | pursuant to Section 9 of the Service Occupation Tax Act and |
24 | | Section 3 of the Retailers' Occupation Tax Act, realized from |
25 | | (i) 80% of the proceeds of any tax imposed by the Authority at |
26 | | a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any |
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1 | | tax imposed by the Authority at the rate of 1% in Cook County, |
2 | | and (iii) one-third of the proceeds of any tax imposed by the |
3 | | Authority at the rate of 0.75% in the Counties of DuPage, Kane, |
4 | | Lake, McHenry, and Will, all pursuant to Section 4.03, and 25% |
5 | | of the net revenue realized from any tax imposed by the |
6 | | Authority pursuant to Section 4.03.1, and 25% of the amounts |
7 | | deposited into the Regional Transportation Authority tax fund |
8 | | created by Section 4.03 of this Act from the County and Mass |
9 | | Transit District Fund as provided in Section 6z-20 of the State |
10 | | Finance Act, and 25% of the amounts deposited into the Regional |
11 | | Transportation Authority Occupation and Use Tax Replacement |
12 | | Fund from the State and Local Sales Tax Reform Fund as provided |
13 | | in Section 6z-17 of the State Finance Act. As used in this |
14 | | Section, net revenue realized for a month shall be the revenue
|
15 | | collected by the State pursuant to Sections 4.03 and 4.03.1 |
16 | | during the
previous month from within the metropolitan region, |
17 | | less the amount paid
out during that same month as refunds to |
18 | | taxpayers for overpayment of
liability in the metropolitan |
19 | | region under Sections 4.03 and 4.03.1. |
20 | | Notwithstanding any provision of law to the contrary, |
21 | | beginning on the effective date of this amendatory Act of the |
22 | | 100th General Assembly, those amounts required under this |
23 | | paragraph (1) of subsection (a) to be transferred by the |
24 | | Treasurer into the Public Transportation Fund from the General |
25 | | Revenue Fund shall be directly deposited into the Public |
26 | | Transportation Fund as the revenues are realized from the taxes |
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1 | | indicated.
|
2 | | (2) Except as otherwise provided in paragraph (4), on the |
3 | | first day of the month following the effective date of this |
4 | | amendatory Act of the 95th General Assembly and each month |
5 | | thereafter, upon certification by the Department of Revenue, |
6 | | the Comptroller shall order transferred and the Treasurer shall |
7 | | transfer from the General Revenue Fund to the Public |
8 | | Transportation Fund an amount equal to 5% of the net revenue, |
9 | | before the deduction of the serviceman and retailer discounts |
10 | | pursuant to Section 9 of the Service Occupation Tax Act and |
11 | | Section 3 of the Retailers' Occupation Tax Act, realized from |
12 | | any tax imposed by the Authority pursuant to Sections 4.03 and |
13 | | 4.03.1 and certified by the Department of Revenue under Section |
14 | | 4.03(n) of this Act to be paid to the Authority and 5% of the |
15 | | amounts deposited into the Regional Transportation Authority |
16 | | tax fund created by Section 4.03 of this Act from the County |
17 | | and Mass Transit District Fund as provided in Section 6z-20 of |
18 | | the State Finance Act, and 5% of the amounts deposited into the |
19 | | Regional Transportation Authority Occupation and Use Tax |
20 | | Replacement Fund from the State and Local Sales Tax Reform Fund |
21 | | as provided in Section 6z-17 of the State Finance Act, and 5% |
22 | | of the revenue realized by the Chicago Transit Authority as |
23 | | financial assistance from the City of Chicago from the proceeds |
24 | | of any tax imposed by the City of Chicago under Section 8-3-19 |
25 | | of the Illinois Municipal Code.
|
26 | | Notwithstanding any provision of law to the contrary, |
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1 | | beginning on July 6, 2017 ( the effective date of Public Act |
2 | | 100-23) this amendatory Act of the 100th General Assembly , |
3 | | those amounts required under this paragraph (2) of subsection |
4 | | (a) to be transferred by the Treasurer into the Public |
5 | | Transportation Fund from the General Revenue Fund shall be |
6 | | directly deposited into the Public Transportation Fund as the |
7 | | revenues are realized from the taxes indicated. |
8 | | (3) Except as otherwise provided in paragraph (4), as soon |
9 | | as possible after the first day of January, 2009 and each month |
10 | | thereafter, upon certification of the Department of Revenue |
11 | | with respect to the taxes collected under Section 4.03, the |
12 | | Comptroller shall order transferred and the Treasurer shall |
13 | | transfer from the General Revenue Fund to the Public |
14 | | Transportation Fund an amount equal to 25% of the net revenue, |
15 | | before the deduction of the serviceman and retailer discounts |
16 | | pursuant to Section 9 of the Service Occupation Tax Act and |
17 | | Section 3 of the Retailers' Occupation Tax Act, realized from |
18 | | (i) 20% of the proceeds of any tax imposed by the Authority at |
19 | | a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any |
20 | | tax imposed by the Authority at the rate of 1% in Cook County, |
21 | | and (iii) one-third of the proceeds of any tax imposed by the |
22 | | Authority at the rate of 0.75% in the Counties of DuPage, Kane, |
23 | | Lake, McHenry, and Will, all pursuant to Section 4.03, and the |
24 | | Comptroller shall order transferred and the Treasurer shall |
25 | | transfer from the General Revenue Fund to the Public |
26 | | Transportation Fund (iv) an amount equal to 25% of the revenue |
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1 | | realized by the Chicago Transit Authority as financial |
2 | | assistance from the City of Chicago from the proceeds of any |
3 | | tax imposed by the City of Chicago under Section 8-3-19 of the |
4 | | Illinois Municipal Code.
|
5 | | Notwithstanding any provision of law to the contrary, |
6 | | beginning on July 6, 2017 ( the effective date of Public Act |
7 | | 100-23) this amendatory Act of the 100th General Assembly , |
8 | | those amounts required under this paragraph (3) of subsection |
9 | | (a) to be transferred by the Treasurer into the Public |
10 | | Transportation Fund from the General Revenue Fund shall be |
11 | | directly deposited into the Public Transportation Fund as the |
12 | | revenues are realized from the taxes indicated. |
13 | | (4) Notwithstanding any provision of law to the contrary, |
14 | | of the transfers to be made under paragraphs (1), (2), and (3) |
15 | | of this subsection (a) from the General Revenue Fund to the |
16 | | Public Transportation Fund, the first $100,000,000 that would |
17 | | have otherwise been transferred from the General Revenue Fund |
18 | | shall be transferred from the Road Fund. The remaining balance |
19 | | of such transfers shall be made from the General Revenue Fund. |
20 | | (5) For State fiscal year 2018 only, notwithstanding any |
21 | | provision of law to the contrary, the total amount of revenue |
22 | | and deposits under this subsection (a) attributable to revenues |
23 | | realized during State fiscal year 2018 shall be reduced by 10%. |
24 | | (6) For State fiscal year 2019 only, notwithstanding any |
25 | | provision of law to the contrary, the total amount of revenue |
26 | | and deposits under this Section attributable to revenues |
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1 | | realized during State fiscal year 2019 shall be reduced by 5%.
|
2 | | (b)(1) All moneys deposited in the Public Transportation |
3 | | Fund and the
Regional Transportation Authority Occupation and |
4 | | Use Tax Replacement Fund,
whether deposited pursuant to this |
5 | | Section or otherwise, are allocated to
the Authority. The |
6 | | Comptroller, as soon as
possible after each monthly transfer |
7 | | provided in this Section and after
each deposit into the Public |
8 | | Transportation Fund, shall order the Treasurer
to pay to the |
9 | | Authority out of the Public Transportation Fund the amount so
|
10 | | transferred or deposited. Any Additional State Assistance and |
11 | | Additional Financial Assistance paid to the Authority under |
12 | | this Section shall be expended by the Authority for its |
13 | | purposes as provided in this Act. The balance of the amounts |
14 | | paid to the Authority from the Public Transportation Fund shall |
15 | | be expended by the Authority as provided in Section 4.03.3. The
|
16 | | Comptroller,
as soon as possible after each deposit into the |
17 | | Regional Transportation
Authority Occupation and Use Tax |
18 | | Replacement Fund provided in this Section
and Section 6z-17 of |
19 | | the State Finance Act, shall order the Treasurer
to pay to the |
20 | | Authority out of the Regional Transportation Authority
|
21 | | Occupation and Use Tax Replacement Fund the amount so |
22 | | deposited. Such
amounts paid to the Authority may be expended |
23 | | by it for its purposes as
provided in this Act. The provisions |
24 | | directing the distributions from the Public Transportation |
25 | | Fund and the Regional Transportation Authority Occupation and |
26 | | Use Tax Replacement Fund provided for in this Section shall |
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1 | | constitute an irrevocable and continuing appropriation of all |
2 | | amounts as provided herein. The State Treasurer and State |
3 | | Comptroller are hereby authorized and directed to make |
4 | | distributions as provided in this Section. (2) Provided, |
5 | | however, no moneys deposited under subsection (a)
of this |
6 | | Section shall be paid from the Public Transportation
Fund to |
7 | | the Authority or its assignee for any fiscal year until the |
8 | | Authority has certified to
the Governor, the Comptroller, and |
9 | | the Mayor of the City of Chicago that it
has adopted for that |
10 | | fiscal year an Annual Budget and Two-Year Financial Plan
|
11 | | meeting the
requirements in Section 4.01(b).
|
12 | | (c) In recognition of the efforts of the Authority to |
13 | | enhance the mass
transportation facilities under its control, |
14 | | the State shall provide
financial assistance ("Additional |
15 | | State Assistance") in excess of the
amounts transferred to the |
16 | | Authority from the General Revenue Fund under
subsection (a) of |
17 | | this Section. Additional State Assistance shall be
calculated |
18 | | as provided in
subsection (d), but shall in no event exceed the |
19 | | following
specified amounts with respect to the following State |
20 | | fiscal years:
|
|
21 | | 1990 |
$5,000,000; |
|
22 | | 1991 |
$5,000,000; |
|
23 | | 1992 |
$10,000,000; |
|
24 | | 1993 |
$10,000,000; |
|
25 | | 1994 |
$20,000,000; |
|
26 | | 1995 |
$30,000,000; |
|
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1 | | 1996 |
$40,000,000; |
|
2 | | 1997 |
$50,000,000; |
|
3 | | 1998 |
$55,000,000; and |
|
4 | | each year thereafter |
$55,000,000. |
|
5 | | (c-5) The State shall provide financial assistance |
6 | | ("Additional Financial
Assistance") in addition to the |
7 | | Additional State Assistance provided by
subsection (c) and the |
8 | | amounts transferred to the Authority from the General
Revenue |
9 | | Fund under subsection (a) of this Section. Additional Financial
|
10 | | Assistance provided by this subsection shall be calculated as |
11 | | provided in
subsection (d), but shall in no event exceed the |
12 | | following specified amounts
with respect to the following State |
13 | | fiscal years:
|
|
14 | | 2000 |
$0; |
|
15 | | 2001 |
$16,000,000; |
|
16 | | 2002 |
$35,000,000; |
|
17 | | 2003 |
$54,000,000; |
|
18 | | 2004 |
$73,000,000; |
|
19 | | 2005 |
$93,000,000; and |
|
20 | | each year thereafter |
$100,000,000. |
|
21 | | (d) Beginning with State fiscal year 1990 and continuing |
22 | | for each
State fiscal year thereafter, the Authority shall |
23 | | annually certify to the
State Comptroller and State Treasurer, |
24 | | separately with respect to each of
subdivisions (g)(2) and |
25 | | (g)(3) of Section 4.04 of this Act, the following
amounts:
|
26 | | (1) The amount necessary and required, during the State |
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1 | | fiscal year with
respect to which the certification is |
2 | | made, to pay its obligations for debt
service on all |
3 | | outstanding bonds or notes issued by the Authority under |
4 | | subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
|
5 | | (2) An estimate of the amount necessary and required to |
6 | | pay its
obligations for debt service for any bonds or notes |
7 | | which the Authority anticipates it
will issue under |
8 | | subdivisions (g)(2) and (g)(3) of Section 4.04 during
that |
9 | | State fiscal year.
|
10 | | (3) Its debt service savings during the preceding State |
11 | | fiscal year
from refunding or advance refunding of bonds or |
12 | | notes issued under subdivisions
(g)(2) and (g)(3) of |
13 | | Section 4.04.
|
14 | | (4) The amount of interest, if any, earned by the |
15 | | Authority during the
previous State fiscal year on the |
16 | | proceeds of bonds or notes issued pursuant to
subdivisions |
17 | | (g)(2) and (g)(3) of Section 4.04, other than refunding or |
18 | | advance
refunding bonds or notes.
|
19 | | The certification shall include a specific
schedule of debt |
20 | | service payments, including the date and amount of each
payment |
21 | | for all outstanding bonds or notes and an estimated schedule of
|
22 | | anticipated debt service for all bonds and notes it intends to |
23 | | issue, if any,
during that State fiscal year, including the |
24 | | estimated date and estimated
amount of each payment.
|
25 | | Immediately upon the issuance of bonds for which an |
26 | | estimated schedule
of debt service payments was prepared, the |
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1 | | Authority shall file an amended
certification with respect to |
2 | | item (2) above, to specify the actual
schedule of debt service |
3 | | payments, including the date and amount of each
payment, for |
4 | | the remainder of the State fiscal year.
|
5 | | On the first day of each month of the
State fiscal year in |
6 | | which there are bonds outstanding with respect to which
the |
7 | | certification is made, the State Comptroller shall order |
8 | | transferred and
the State Treasurer shall transfer from the |
9 | | Road Fund to the
Public Transportation Fund the Additional |
10 | | State Assistance and Additional
Financial Assistance in an |
11 | | amount equal to the aggregate of
(i) one-twelfth of the sum of |
12 | | the amounts certified under items
(1) and (3) above less the |
13 | | amount certified under item (4) above, plus
(ii)
the amount |
14 | | required to pay debt service on bonds and notes
issued during |
15 | | the fiscal year, if any, divided by the number of months
|
16 | | remaining in the fiscal year after the date of issuance, or |
17 | | some smaller
portion as may be necessary under subsection (c)
|
18 | | or (c-5) of this Section for the relevant State fiscal year, |
19 | | plus
(iii) any cumulative deficiencies in transfers for prior |
20 | | months,
until an amount equal to the
sum of the amounts |
21 | | certified under items (1) and (3) above,
plus the actual debt |
22 | | service certified under item (2) above,
less the amount |
23 | | certified under item (4) above,
has been transferred; except |
24 | | that these transfers are subject to the
following limits:
|
25 | | (A) In no event shall the total transfers in any State |
26 | | fiscal
year relating to outstanding bonds and notes issued |
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1 | | by the Authority under
subdivision (g)(2) of Section 4.04 |
2 | | exceed the lesser of the annual maximum
amount specified in |
3 | | subsection (c) or the sum of the amounts
certified under |
4 | | items (1) and (3) above,
plus the actual debt service |
5 | | certified under item (2) above,
less the amount certified |
6 | | under item
(4) above, with respect to those bonds and |
7 | | notes.
|
8 | | (B) In no event shall the total transfers in any State |
9 | | fiscal year
relating to outstanding bonds and notes issued |
10 | | by the Authority under
subdivision (g)(3) of Section 4.04 |
11 | | exceed the lesser of the annual maximum
amount specified in |
12 | | subsection (c-5) or the sum of the amounts certified under
|
13 | | items (1) and (3) above,
plus the actual debt service |
14 | | certified under item (2) above,
less the amount certified |
15 | | under item (4) above, with
respect to those bonds and |
16 | | notes.
|
17 | | The term "outstanding" does not include bonds or notes for |
18 | | which
refunding or advance refunding bonds or notes have been |
19 | | issued.
|
20 | | (e) Neither Additional State Assistance nor Additional |
21 | | Financial
Assistance may be pledged, either directly or
|
22 | | indirectly as general revenues of the Authority, as security |
23 | | for any bonds
issued by the Authority. The Authority may not |
24 | | assign its right to receive
Additional State Assistance or |
25 | | Additional Financial Assistance, or direct
payment of |
26 | | Additional State
Assistance or Additional Financial |
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1 | | Assistance, to a trustee or any other
entity for the
payment of |
2 | | debt service
on its bonds.
|
3 | | (f) The certification required under subsection (d) with |
4 | | respect to
outstanding bonds and notes of the Authority shall |
5 | | be
filed as early as practicable before the beginning of the |
6 | | State fiscal
year to which it relates. The certification shall |
7 | | be revised as may be
necessary to accurately state the debt |
8 | | service requirements of the Authority.
|
9 | | (g) Within 6 months of the end of each fiscal year, the |
10 | | Authority shall determine: |
11 | | (i) whether
the aggregate of all system generated |
12 | | revenues for public transportation
in the metropolitan |
13 | | region which is provided by, or under grant or purchase
of |
14 | | service contracts with, the Service Boards equals 50% of |
15 | | the aggregate
of all costs of providing such public |
16 | | transportation. "System generated
revenues" include all |
17 | | the proceeds of fares and charges for services provided,
|
18 | | contributions received in connection with public |
19 | | transportation from units
of local government other than |
20 | | the Authority, except for contributions received by the |
21 | | Chicago Transit Authority from a real estate transfer tax |
22 | | imposed under subsection (i) of Section 8-3-19 of the |
23 | | Illinois Municipal Code, and from the State pursuant
to |
24 | | subsection (i) of Section 2705-305 of the Department of |
25 | | Transportation Law
(20 ILCS 2705/2705-305), and all other |
26 | | revenues properly included consistent
with generally |
|
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1 | | accepted accounting principles but may not include: the |
2 | | proceeds
from any borrowing, and, beginning with the 2007 |
3 | | fiscal year, all revenues and receipts, including but not |
4 | | limited to fares and grants received from the federal, |
5 | | State or any unit of local government or other entity, |
6 | | derived from providing ADA paratransit service pursuant to |
7 | | Section 2.30 of the Regional Transportation Authority Act. |
8 | | "Costs" include all items properly included as
operating |
9 | | costs consistent with generally accepted accounting |
10 | | principles,
including administrative costs, but do not |
11 | | include: depreciation; payment
of principal and interest |
12 | | on bonds, notes or other evidences of obligations
for |
13 | | borrowed money of the Authority; payments with respect to |
14 | | public
transportation facilities made pursuant to |
15 | | subsection (b) of Section 2.20;
any payments with respect |
16 | | to rate protection contracts, credit
enhancements or |
17 | | liquidity agreements made under Section 4.14; any other
|
18 | | cost as to which it is reasonably expected that a cash
|
19 | | expenditure will not be made; costs for passenger
security |
20 | | including grants, contracts, personnel, equipment and
|
21 | | administrative expenses, except in the case of the Chicago |
22 | | Transit
Authority, in which case the term does not include |
23 | | costs spent annually by
that entity for protection against |
24 | | crime as required by Section 27a of the
Metropolitan |
25 | | Transit Authority Act; the costs of Debt Service paid by |
26 | | the Chicago Transit Authority, as defined in Section 12c of |
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1 | | the Metropolitan Transit Authority Act, or bonds or notes |
2 | | issued pursuant to that Section; the payment by the |
3 | | Commuter Rail Division of debt service on bonds issued |
4 | | pursuant to Section 3B.09; expenses incurred by the |
5 | | Suburban Bus Division for the cost of new public |
6 | | transportation services funded from grants pursuant to |
7 | | Section 2.01e of this amendatory Act of the 95th General |
8 | | Assembly for a period of 2 years from the date of |
9 | | initiation of each such service; costs as exempted by the |
10 | | Board for
projects pursuant to Section 2.09 of this Act; |
11 | | or, beginning with the 2007 fiscal year, expenses related |
12 | | to providing ADA paratransit service pursuant to Section |
13 | | 2.30 of the Regional Transportation Authority Act; or in |
14 | | fiscal years 2008 through 2012 inclusive, costs in the |
15 | | amount of $200,000,000 in fiscal year 2008, reducing by |
16 | | $40,000,000 in each fiscal year thereafter until this |
17 | | exemption is eliminated. If said system generated
revenues |
18 | | are less than 50% of said costs, the Board shall remit an |
19 | | amount
equal to the amount of the deficit to the State. The |
20 | | Treasurer shall
deposit any such payment in the Road Fund; |
21 | | and
|
22 | | (ii) whether, beginning with the 2007 fiscal year, the |
23 | | aggregate of all fares charged and received for ADA |
24 | | paratransit services equals the system generated ADA |
25 | | paratransit services revenue recovery ratio percentage of |
26 | | the aggregate of all costs of providing such ADA |
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1 | | paratransit services.
|
2 | | (h) If the Authority makes any payment to the State under |
3 | | paragraph (g),
the Authority shall reduce the amount provided |
4 | | to a Service Board from funds
transferred under paragraph (a) |
5 | | in proportion to the amount by which
that Service Board failed |
6 | | to meet its required system generated revenues
recovery ratio. |
7 | | A Service Board which is affected by a reduction in funds
under |
8 | | this paragraph shall submit to the Authority concurrently with |
9 | | its
next due quarterly report a revised budget incorporating |
10 | | the reduction in
funds. The revised budget must meet the |
11 | | criteria specified in clauses (i)
through (vi) of Section |
12 | | 4.11(b)(2). The Board shall review and act on the
revised |
13 | | budget as provided in Section 4.11(b)(3).
|
14 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
15 | | ARTICLE 10. RETIREMENT CONTRIBUTIONS
|
16 | | Section 10-5. The State Pension Funds Continuing |
17 | | Appropriation Act is amended by changing Section 1.2 as |
18 | | follows:
|
19 | | (40 ILCS 15/1.2)
|
20 | | Sec. 1.2. Appropriations for the State Employees' |
21 | | Retirement System.
|
22 | | (a) From each fund from which an amount is appropriated for |
23 | | personal
services to a department or other employer under |
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1 | | Article 14 of the Illinois
Pension Code, there is hereby |
2 | | appropriated to that department or other
employer, on a |
3 | | continuing annual basis for each State fiscal year, an
|
4 | | additional amount equal to the amount, if any, by which (1) an |
5 | | amount equal
to the percentage of the personal services line |
6 | | item for that department or
employer from that fund for that |
7 | | fiscal year that the Board of Trustees of
the State Employees' |
8 | | Retirement System of Illinois has certified under Section
|
9 | | 14-135.08 of the Illinois Pension Code to be necessary to meet |
10 | | the State's
obligation under Section 14-131 of the Illinois |
11 | | Pension Code for that fiscal
year, exceeds (2) the amounts |
12 | | otherwise appropriated to that department or
employer from that |
13 | | fund for State contributions to the State Employees'
Retirement |
14 | | System for that fiscal year.
From the effective
date of this |
15 | | amendatory Act of the 93rd General Assembly
through the final |
16 | | payment from a department or employer's
personal services line |
17 | | item for fiscal year 2004, payments to
the State Employees' |
18 | | Retirement System that otherwise would
have been made under |
19 | | this subsection (a) shall be governed by
the provisions in |
20 | | subsection (a-1).
|
21 | | (a-1) If a Fiscal Year 2004 Shortfall is certified under |
22 | | subsection (f) of
Section 14-131 of the Illinois Pension Code, |
23 | | there is hereby appropriated
to the State Employees' Retirement |
24 | | System of Illinois on a
continuing basis from the General |
25 | | Revenue Fund an additional
aggregate amount equal to the Fiscal |
26 | | Year 2004 Shortfall.
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1 | | (a-2) If a Fiscal Year 2010 Shortfall is certified under |
2 | | subsection (i) of Section 14-131 of the Illinois Pension Code, |
3 | | there is hereby appropriated to the State Employees' Retirement |
4 | | System of Illinois on a continuing basis from the General |
5 | | Revenue Fund an additional aggregate amount equal to the Fiscal |
6 | | Year 2010 Shortfall. |
7 | | (a-3) If a Fiscal Year 2016 Shortfall is certified under |
8 | | subsection (k) of Section 14-131 of the Illinois Pension Code, |
9 | | there is hereby appropriated to the State Employees' Retirement |
10 | | System of Illinois on a continuing basis from the General |
11 | | Revenue Fund an additional aggregate amount equal to the Fiscal |
12 | | Year 2016 Shortfall. |
13 | | (a-4) If a Prior Fiscal Year Shortfall is certified under |
14 | | subsection (k) of Section 14-131 of the Illinois Pension Code, |
15 | | there is hereby appropriated to the State Employees' Retirement |
16 | | System of Illinois on a continuing basis from the General |
17 | | Revenue Fund an additional aggregate amount equal to the Fiscal |
18 | | Year 2018 2017 Shortfall. |
19 | | (b) The continuing appropriations provided for by this |
20 | | Section shall first
be available in State fiscal year 1996.
|
21 | | (c) Beginning in Fiscal Year 2005, any continuing |
22 | | appropriation under this Section arising out of an |
23 | | appropriation for personal services from the Road Fund to the |
24 | | Department of State Police or the Secretary of State shall be |
25 | | payable from the General Revenue Fund rather than the Road |
26 | | Fund.
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1 | | (d) For State fiscal year 2010 only, a continuing |
2 | | appropriation is provided to the State Employees' Retirement |
3 | | System equal to the amount certified by the System on or before |
4 | | December 31, 2008, less the gross proceeds of the bonds sold in |
5 | | fiscal year 2010 under the authorization contained in |
6 | | subsection (a) of Section 7.2 of the General Obligation Bond |
7 | | Act. |
8 | | (e) For State fiscal year 2011 only, the continuing |
9 | | appropriation under this Section provided to the State |
10 | | Employees' Retirement System is limited to an amount equal to |
11 | | the amount certified by the System on or before December 31, |
12 | | 2009, less any amounts received pursuant to subsection (a-3) of |
13 | | Section 14.1 of the State Finance Act. |
14 | | (f) For State fiscal year 2011 only, a continuing
|
15 | | appropriation is provided to the State Employees' Retirement
|
16 | | System equal to the amount certified by the System on or before
|
17 | | April 1, 2011, less the gross proceeds of the bonds sold in
|
18 | | fiscal year 2011 under the authorization contained in
|
19 | | subsection (a) of Section 7.2 of the General Obligation Bond
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20 | | Act. |
21 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
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22 | | ARTICLE 15. HUMAN SERVICES
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23 | | Section 15-5. The Illinois Act on Aging is amended by |
24 | | changing Section 4.02 as follows:
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1 | | (20 ILCS 105/4.02) (from Ch. 23, par. 6104.02)
|
2 | | Sec. 4.02. Community Care Program. The Department shall |
3 | | establish a program of services to
prevent unnecessary |
4 | | institutionalization of persons age 60 and older in
need of |
5 | | long term care or who are established as persons who suffer |
6 | | from
Alzheimer's disease or a related disorder under the |
7 | | Alzheimer's Disease
Assistance Act, thereby enabling them
to |
8 | | remain in their own homes or in other living arrangements. Such
|
9 | | preventive services, which may be coordinated with other |
10 | | programs for the
aged and monitored by area agencies on aging |
11 | | in cooperation with the
Department, may include, but are not |
12 | | limited to, any or all of the following:
|
13 | | (a) (blank);
|
14 | | (b) (blank);
|
15 | | (c) home care aide services;
|
16 | | (d) personal assistant services;
|
17 | | (e) adult day services;
|
18 | | (f) home-delivered meals;
|
19 | | (g) education in self-care;
|
20 | | (h) personal care services;
|
21 | | (i) adult day health services;
|
22 | | (j) habilitation services;
|
23 | | (k) respite care;
|
24 | | (k-5) community reintegration services;
|
25 | | (k-6) flexible senior services; |
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1 | | (k-7) medication management; |
2 | | (k-8) emergency home response;
|
3 | | (l) other nonmedical social services that may enable |
4 | | the person
to become self-supporting; or
|
5 | | (m) clearinghouse for information provided by senior |
6 | | citizen home owners
who want to rent rooms to or share |
7 | | living space with other senior citizens.
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8 | | The Department shall establish eligibility standards for |
9 | | such
services. In determining the amount and nature of services
|
10 | | for which a person may qualify, consideration shall not be |
11 | | given to the
value of cash, property or other assets held in |
12 | | the name of the person's
spouse pursuant to a written agreement |
13 | | dividing marital property into equal
but separate shares or |
14 | | pursuant to a transfer of the person's interest in a
home to |
15 | | his spouse, provided that the spouse's share of the marital
|
16 | | property is not made available to the person seeking such |
17 | | services.
|
18 | | Beginning January 1, 2008, the Department shall require as |
19 | | a condition of eligibility that all new financially eligible |
20 | | applicants apply for and enroll in medical assistance under |
21 | | Article V of the Illinois Public Aid Code in accordance with |
22 | | rules promulgated by the Department.
|
23 | | The Department shall, in conjunction with the Department of |
24 | | Public Aid (now Department of Healthcare and Family Services),
|
25 | | seek appropriate amendments under Sections 1915 and 1924 of the |
26 | | Social
Security Act. The purpose of the amendments shall be to |
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1 | | extend eligibility
for home and community based services under |
2 | | Sections 1915 and 1924 of the
Social Security Act to persons |
3 | | who transfer to or for the benefit of a
spouse those amounts of |
4 | | income and resources allowed under Section 1924 of
the Social |
5 | | Security Act. Subject to the approval of such amendments, the
|
6 | | Department shall extend the provisions of Section 5-4 of the |
7 | | Illinois
Public Aid Code to persons who, but for the provision |
8 | | of home or
community-based services, would require the level of |
9 | | care provided in an
institution, as is provided for in federal |
10 | | law. Those persons no longer
found to be eligible for receiving |
11 | | noninstitutional services due to changes
in the eligibility |
12 | | criteria shall be given 45 days notice prior to actual
|
13 | | termination. Those persons receiving notice of termination may |
14 | | contact the
Department and request the determination be |
15 | | appealed at any time during the
45 day notice period. The |
16 | | target
population identified for the purposes of this Section |
17 | | are persons age 60
and older with an identified service need. |
18 | | Priority shall be given to those
who are at imminent risk of |
19 | | institutionalization. The services shall be
provided to |
20 | | eligible persons age 60 and older to the extent that the cost
|
21 | | of the services together with the other personal maintenance
|
22 | | expenses of the persons are reasonably related to the standards
|
23 | | established for care in a group facility appropriate to the |
24 | | person's
condition. These non-institutional services, pilot |
25 | | projects or
experimental facilities may be provided as part of |
26 | | or in addition to
those authorized by federal law or those |
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1 | | funded and administered by the
Department of Human Services. |
2 | | The Departments of Human Services, Healthcare and Family |
3 | | Services,
Public Health, Veterans' Affairs, and Commerce and |
4 | | Economic Opportunity and
other appropriate agencies of State, |
5 | | federal and local governments shall
cooperate with the |
6 | | Department on Aging in the establishment and development
of the |
7 | | non-institutional services. The Department shall require an |
8 | | annual
audit from all personal assistant
and home care aide |
9 | | vendors contracting with
the Department under this Section. The |
10 | | annual audit shall assure that each
audited vendor's procedures |
11 | | are in compliance with Department's financial
reporting |
12 | | guidelines requiring an administrative and employee wage and |
13 | | benefits cost split as defined in administrative rules. The |
14 | | audit is a public record under
the Freedom of Information Act. |
15 | | The Department shall execute, relative to
the nursing home |
16 | | prescreening project, written inter-agency
agreements with the |
17 | | Department of Human Services and the Department
of Healthcare |
18 | | and Family Services, to effect the following: (1) intake |
19 | | procedures and common
eligibility criteria for those persons |
20 | | who are receiving non-institutional
services; and (2) the |
21 | | establishment and development of non-institutional
services in |
22 | | areas of the State where they are not currently available or |
23 | | are
undeveloped. On and after July 1, 1996, all nursing home |
24 | | prescreenings for
individuals 60 years of age or older shall be |
25 | | conducted by the Department.
|
26 | | As part of the Department on Aging's routine training of |
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1 | | case managers and case manager supervisors, the Department may |
2 | | include information on family futures planning for persons who |
3 | | are age 60 or older and who are caregivers of their adult |
4 | | children with developmental disabilities. The content of the |
5 | | training shall be at the Department's discretion. |
6 | | The Department is authorized to establish a system of |
7 | | recipient copayment
for services provided under this Section, |
8 | | such copayment to be based upon
the recipient's ability to pay |
9 | | but in no case to exceed the actual cost of
the services |
10 | | provided. Additionally, any portion of a person's income which
|
11 | | is equal to or less than the federal poverty standard shall not |
12 | | be
considered by the Department in determining the copayment. |
13 | | The level of
such copayment shall be adjusted whenever |
14 | | necessary to reflect any change
in the officially designated |
15 | | federal poverty standard.
|
16 | | The Department, or the Department's authorized |
17 | | representative, may
recover the amount of moneys expended for |
18 | | services provided to or in
behalf of a person under this |
19 | | Section by a claim against the person's
estate or against the |
20 | | estate of the person's surviving spouse, but no
recovery may be |
21 | | had until after the death of the surviving spouse, if
any, and |
22 | | then only at such time when there is no surviving child who
is |
23 | | under age 21 or blind or who has a permanent and total |
24 | | disability. This
paragraph, however, shall not bar recovery, at |
25 | | the death of the person, of
moneys for services provided to the |
26 | | person or in behalf of the person under
this Section to which |
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1 | | the person was not entitled;
provided that such recovery shall |
2 | | not be enforced against any real estate while
it is occupied as |
3 | | a homestead by the surviving spouse or other dependent, if no
|
4 | | claims by other creditors have been filed against the estate, |
5 | | or, if such
claims have been filed, they remain dormant for |
6 | | failure of prosecution or
failure of the claimant to compel |
7 | | administration of the estate for the purpose
of payment. This |
8 | | paragraph shall not bar recovery from the estate of a spouse,
|
9 | | under Sections 1915 and 1924 of the Social Security Act and |
10 | | Section 5-4 of the
Illinois Public Aid Code, who precedes a |
11 | | person receiving services under this
Section in death. All |
12 | | moneys for services
paid to or in behalf of the person under |
13 | | this Section shall be claimed for
recovery from the deceased |
14 | | spouse's estate. "Homestead", as used
in this paragraph, means |
15 | | the dwelling house and
contiguous real estate occupied by a |
16 | | surviving spouse
or relative, as defined by the rules and |
17 | | regulations of the Department of Healthcare and Family |
18 | | Services, regardless of the value of the property.
|
19 | | The Department shall increase the effectiveness of the |
20 | | existing Community Care Program by: |
21 | | (1) ensuring that in-home services included in the care |
22 | | plan are available on evenings and weekends; |
23 | | (2) ensuring that care plans contain the services that |
24 | | eligible participants
need based on the number of days in a |
25 | | month, not limited to specific blocks of time, as |
26 | | identified by the comprehensive assessment tool selected |
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1 | | by the Department for use statewide, not to exceed the |
2 | | total monthly service cost maximum allowed for each |
3 | | service; the Department shall develop administrative rules |
4 | | to implement this item (2); |
5 | | (3) ensuring that the participants have the right to |
6 | | choose the services contained in their care plan and to |
7 | | direct how those services are provided, based on |
8 | | administrative rules established by the Department; |
9 | | (4) ensuring that the determination of need tool is |
10 | | accurate in determining the participants' level of need; to |
11 | | achieve this, the Department, in conjunction with the Older |
12 | | Adult Services Advisory Committee, shall institute a study |
13 | | of the relationship between the Determination of Need |
14 | | scores, level of need, service cost maximums, and the |
15 | | development and utilization of service plans no later than |
16 | | May 1, 2008; findings and recommendations shall be |
17 | | presented to the Governor and the General Assembly no later |
18 | | than January 1, 2009; recommendations shall include all |
19 | | needed changes to the service cost maximums schedule and |
20 | | additional covered services; |
21 | | (5) ensuring that homemakers can provide personal care |
22 | | services that may or may not involve contact with clients, |
23 | | including but not limited to: |
24 | | (A) bathing; |
25 | | (B) grooming; |
26 | | (C) toileting; |
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1 | | (D) nail care; |
2 | | (E) transferring; |
3 | | (F) respiratory services; |
4 | | (G) exercise; or |
5 | | (H) positioning; |
6 | | (6) ensuring that homemaker program vendors are not |
7 | | restricted from hiring homemakers who are family members of |
8 | | clients or recommended by clients; the Department may not, |
9 | | by rule or policy, require homemakers who are family |
10 | | members of clients or recommended by clients to accept |
11 | | assignments in homes other than the client; |
12 | | (7) ensuring that the State may access maximum federal |
13 | | matching funds by seeking approval for the Centers for |
14 | | Medicare and Medicaid Services for modifications to the |
15 | | State's home and community based services waiver and |
16 | | additional waiver opportunities, including applying for |
17 | | enrollment in the Balance Incentive Payment Program by May |
18 | | 1, 2013, in order to maximize federal matching funds; this |
19 | | shall include, but not be limited to, modification that |
20 | | reflects all changes in the Community Care Program services |
21 | | and all increases in the services cost maximum; |
22 | | (8) ensuring that the determination of need tool |
23 | | accurately reflects the service needs of individuals with |
24 | | Alzheimer's disease and related dementia disorders; |
25 | | (9) ensuring that services are authorized accurately |
26 | | and consistently for the Community Care Program (CCP); the |
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1 | | Department shall implement a Service Authorization policy |
2 | | directive; the purpose shall be to ensure that eligibility |
3 | | and services are authorized accurately and consistently in |
4 | | the CCP program; the policy directive shall clarify service |
5 | | authorization guidelines to Care Coordination Units and |
6 | | Community Care Program providers no later than May 1, 2013; |
7 | | (10) working in conjunction with Care Coordination |
8 | | Units, the Department of Healthcare and Family Services, |
9 | | the Department of Human Services, Community Care Program |
10 | | providers, and other stakeholders to make improvements to |
11 | | the Medicaid claiming processes and the Medicaid |
12 | | enrollment procedures or requirements as needed, |
13 | | including, but not limited to, specific policy changes or |
14 | | rules to improve the up-front enrollment of participants in |
15 | | the Medicaid program and specific policy changes or rules |
16 | | to insure more prompt submission of bills to the federal |
17 | | government to secure maximum federal matching dollars as |
18 | | promptly as possible; the Department on Aging shall have at |
19 | | least 3 meetings with stakeholders by January 1, 2014 in |
20 | | order to address these improvements; |
21 | | (11) requiring home care service providers to comply |
22 | | with the rounding of hours worked provisions under the |
23 | | federal Fair Labor Standards Act (FLSA) and as set forth in |
24 | | 29 CFR 785.48(b) by May 1, 2013; |
25 | | (12) implementing any necessary policy changes or |
26 | | promulgating any rules, no later than January 1, 2014, to |
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1 | | assist the Department of Healthcare and Family Services in |
2 | | moving as many participants as possible, consistent with |
3 | | federal regulations, into coordinated care plans if a care |
4 | | coordination plan that covers long term care is available |
5 | | in the recipient's area; and |
6 | | (13) maintaining fiscal year 2014 rates at the same |
7 | | level established on January 1, 2013. |
8 | | By January 1, 2009 or as soon after the end of the Cash and |
9 | | Counseling Demonstration Project as is practicable, the |
10 | | Department may, based on its evaluation of the demonstration |
11 | | project, promulgate rules concerning personal assistant |
12 | | services, to include, but need not be limited to, |
13 | | qualifications, employment screening, rights under fair labor |
14 | | standards, training, fiduciary agent, and supervision |
15 | | requirements. All applicants shall be subject to the provisions |
16 | | of the Health Care Worker Background Check Act.
|
17 | | The Department shall develop procedures to enhance |
18 | | availability of
services on evenings, weekends, and on an |
19 | | emergency basis to meet the
respite needs of caregivers. |
20 | | Procedures shall be developed to permit the
utilization of |
21 | | services in successive blocks of 24 hours up to the monthly
|
22 | | maximum established by the Department. Workers providing these |
23 | | services
shall be appropriately trained.
|
24 | | Beginning on the effective date of this amendatory Act of |
25 | | 1991, no person
may perform chore/housekeeping and home care |
26 | | aide services under a program
authorized by this Section unless |
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1 | | that person has been issued a certificate
of pre-service to do |
2 | | so by his or her employing agency. Information
gathered to |
3 | | effect such certification shall include (i) the person's name,
|
4 | | (ii) the date the person was hired by his or her current |
5 | | employer, and
(iii) the training, including dates and levels. |
6 | | Persons engaged in the
program authorized by this Section |
7 | | before the effective date of this
amendatory Act of 1991 shall |
8 | | be issued a certificate of all pre- and
in-service training |
9 | | from his or her employer upon submitting the necessary
|
10 | | information. The employing agency shall be required to retain |
11 | | records of
all staff pre- and in-service training, and shall |
12 | | provide such records to
the Department upon request and upon |
13 | | termination of the employer's contract
with the Department. In |
14 | | addition, the employing agency is responsible for
the issuance |
15 | | of certifications of in-service training completed to their
|
16 | | employees.
|
17 | | The Department is required to develop a system to ensure |
18 | | that persons
working as home care aides and personal assistants
|
19 | | receive increases in their
wages when the federal minimum wage |
20 | | is increased by requiring vendors to
certify that they are |
21 | | meeting the federal minimum wage statute for home care aides
|
22 | | and personal assistants. An employer that cannot ensure that |
23 | | the minimum
wage increase is being given to home care aides and |
24 | | personal assistants
shall be denied any increase in |
25 | | reimbursement costs.
|
26 | | The Community Care Program Advisory Committee is created in |
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1 | | the Department on Aging. The Director shall appoint individuals |
2 | | to serve in the Committee, who shall serve at their own |
3 | | expense. Members of the Committee must abide by all applicable |
4 | | ethics laws. The Committee shall advise the Department on |
5 | | issues related to the Department's program of services to |
6 | | prevent unnecessary institutionalization. The Committee shall |
7 | | meet on a bi-monthly basis and shall serve to identify and |
8 | | advise the Department on present and potential issues affecting |
9 | | the service delivery network, the program's clients, and the |
10 | | Department and to recommend solution strategies. Persons |
11 | | appointed to the Committee shall be appointed on, but not |
12 | | limited to, their own and their agency's experience with the |
13 | | program, geographic representation, and willingness to serve. |
14 | | The Director shall appoint members to the Committee to |
15 | | represent provider, advocacy, policy research, and other |
16 | | constituencies committed to the delivery of high quality home |
17 | | and community-based services to older adults. Representatives |
18 | | shall be appointed to ensure representation from community care |
19 | | providers including, but not limited to, adult day service |
20 | | providers, homemaker providers, case coordination and case |
21 | | management units, emergency home response providers, statewide |
22 | | trade or labor unions that represent home care
aides and direct |
23 | | care staff, area agencies on aging, adults over age 60, |
24 | | membership organizations representing older adults, and other |
25 | | organizational entities, providers of care, or individuals |
26 | | with demonstrated interest and expertise in the field of home |
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1 | | and community care as determined by the Director. |
2 | | Nominations may be presented from any agency or State |
3 | | association with interest in the program. The Director, or his |
4 | | or her designee, shall serve as the permanent co-chair of the |
5 | | advisory committee. One other co-chair shall be nominated and |
6 | | approved by the members of the committee on an annual basis. |
7 | | Committee members' terms of appointment shall be for 4 years |
8 | | with one-quarter of the appointees' terms expiring each year. A |
9 | | member shall continue to serve until his or her replacement is |
10 | | named. The Department shall fill vacancies that have a |
11 | | remaining term of over one year, and this replacement shall |
12 | | occur through the annual replacement of expiring terms. The |
13 | | Director shall designate Department staff to provide technical |
14 | | assistance and staff support to the committee. Department |
15 | | representation shall not constitute membership of the |
16 | | committee. All Committee papers, issues, recommendations, |
17 | | reports, and meeting memoranda are advisory only. The Director, |
18 | | or his or her designee, shall make a written report, as |
19 | | requested by the Committee, regarding issues before the |
20 | | Committee.
|
21 | | The Department on Aging and the Department of Human |
22 | | Services
shall cooperate in the development and submission of |
23 | | an annual report on
programs and services provided under this |
24 | | Section. Such joint report
shall be filed with the Governor and |
25 | | the General Assembly on or before
September 30 each year.
|
26 | | The requirement for reporting to the General Assembly shall |
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1 | | be satisfied
by filing copies of the report with the Speaker, |
2 | | the Minority Leader and
the Clerk of the House of |
3 | | Representatives and the President, the Minority
Leader and the |
4 | | Secretary of the Senate and the Legislative Research Unit,
as |
5 | | required by Section 3.1 of the General Assembly Organization |
6 | | Act and
filing such additional copies with the State Government |
7 | | Report Distribution
Center for the General Assembly as is |
8 | | required under paragraph (t) of
Section 7 of the State Library |
9 | | Act.
|
10 | | Those persons previously found eligible for receiving |
11 | | non-institutional
services whose services were discontinued |
12 | | under the Emergency Budget Act of
Fiscal Year 1992, and who do |
13 | | not meet the eligibility standards in effect
on or after July |
14 | | 1, 1992, shall remain ineligible on and after July 1,
1992. |
15 | | Those persons previously not required to cost-share and who |
16 | | were
required to cost-share effective March 1, 1992, shall |
17 | | continue to meet
cost-share requirements on and after July 1, |
18 | | 1992. Beginning July 1, 1992,
all clients will be required to |
19 | | meet
eligibility, cost-share, and other requirements and will |
20 | | have services
discontinued or altered when they fail to meet |
21 | | these requirements. |
22 | | For the purposes of this Section, "flexible senior |
23 | | services" refers to services that require one-time or periodic |
24 | | expenditures including, but not limited to, respite care, home |
25 | | modification, assistive technology, housing assistance, and |
26 | | transportation.
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1 | | The Department shall implement an electronic service |
2 | | verification based on global positioning systems or other |
3 | | cost-effective technology for the Community Care Program no |
4 | | later than January 1, 2014. |
5 | | The Department shall require, as a condition of |
6 | | eligibility, enrollment in the medical assistance program |
7 | | under Article V of the Illinois Public Aid Code (i) beginning |
8 | | August 1, 2013, if the Auditor General has reported that the |
9 | | Department has failed
to comply with the reporting requirements |
10 | | of Section 2-27 of
the Illinois State Auditing Act; or (ii) |
11 | | beginning June 1, 2014, if the Auditor General has reported |
12 | | that the
Department has not undertaken the required actions |
13 | | listed in
the report required by subsection (a) of Section 2-27 |
14 | | of the
Illinois State Auditing Act. |
15 | | The Department shall delay Community Care Program services |
16 | | until an applicant is determined eligible for medical |
17 | | assistance under Article V of the Illinois Public Aid Code (i) |
18 | | beginning August 1, 2013, if the Auditor General has reported |
19 | | that the Department has failed
to comply with the reporting |
20 | | requirements of Section 2-27 of
the Illinois State Auditing |
21 | | Act; or (ii) beginning June 1, 2014, if the Auditor General has |
22 | | reported that the
Department has not undertaken the required |
23 | | actions listed in
the report required by subsection (a) of |
24 | | Section 2-27 of the
Illinois State Auditing Act. |
25 | | The Department shall implement co-payments for the |
26 | | Community Care Program at the federally allowable maximum level |
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1 | | (i) beginning August 1, 2013, if the Auditor General has |
2 | | reported that the Department has failed
to comply with the |
3 | | reporting requirements of Section 2-27 of
the Illinois State |
4 | | Auditing Act; or (ii) beginning June 1, 2014, if the Auditor |
5 | | General has reported that the
Department has not undertaken the |
6 | | required actions listed in
the report required by subsection |
7 | | (a) of Section 2-27 of the
Illinois State Auditing Act. |
8 | | The Department shall provide a bi-monthly report on the |
9 | | progress of the Community Care Program reforms set forth in |
10 | | this amendatory Act of the 98th General Assembly to the |
11 | | Governor, the Speaker of the House of Representatives, the |
12 | | Minority Leader of the House of Representatives, the
President |
13 | | of the
Senate, and the Minority Leader of the Senate. |
14 | | The Department shall conduct a quarterly review of Care |
15 | | Coordination Unit performance and adherence to service |
16 | | guidelines. The quarterly review shall be reported to the |
17 | | Speaker of the House of Representatives, the Minority Leader of |
18 | | the House of Representatives, the
President of the
Senate, and |
19 | | the Minority Leader of the Senate. The Department shall collect |
20 | | and report longitudinal data on the performance of each care |
21 | | coordination unit. Nothing in this paragraph shall be construed |
22 | | to require the Department to identify specific care |
23 | | coordination units. |
24 | | In regard to community care providers, failure to comply |
25 | | with Department on Aging policies shall be cause for |
26 | | disciplinary action, including, but not limited to, |
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1 | | disqualification from serving Community Care Program clients. |
2 | | Each provider, upon submission of any bill or invoice to the |
3 | | Department for payment for services rendered, shall include a |
4 | | notarized statement, under penalty of perjury pursuant to |
5 | | Section 1-109 of the Code of Civil Procedure, that the provider |
6 | | has complied with all Department policies. |
7 | | The Director of the Department on Aging shall make |
8 | | information available to the State Board of Elections as may be |
9 | | required by an agreement the State Board of Elections has |
10 | | entered into with a multi-state voter registration list |
11 | | maintenance system. |
12 | | Within 30 days after July 6, 2017 ( the effective date of |
13 | | Public Act 100-23) this amendatory Act of the 100th General |
14 | | Assembly , rates shall be increased to $18.29 per hour, for the |
15 | | purpose of increasing, by at least $.72 per hour, the wages |
16 | | paid by those vendors to their employees who provide homemaker |
17 | | services. The Department shall pay an enhanced rate under the |
18 | | Community Care Program to those in-home service provider |
19 | | agencies that offer health insurance coverage as a benefit to |
20 | | their direct service worker employees consistent with the |
21 | | mandates of Public Act 95-713. For State fiscal years year 2018 |
22 | | and 2019 , the enhanced rate shall be $1.77 per hour. The rate |
23 | | shall be adjusted using actuarial analysis based on the cost of |
24 | | care, but shall not be set below $1.77 per hour. The Department |
25 | | shall adopt rules, including emergency rules under subsections |
26 | | subsection (y) and (bb) of Section 5-45 of the Illinois |
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1 | | Administrative Procedure Act, to implement the provisions of |
2 | | this paragraph. |
3 | | The General Assembly finds it necessary to authorize an |
4 | | aggressive Medicaid enrollment initiative designed to maximize |
5 | | federal Medicaid funding for the Community Care Program which |
6 | | produces significant savings for the State of Illinois. The |
7 | | Department on Aging shall establish and implement a Community |
8 | | Care Program Medicaid Initiative. Under the Initiative, the
|
9 | | Department on Aging shall, at a minimum: (i) provide an |
10 | | enhanced rate to adequately compensate care coordination units |
11 | | to enroll eligible Community Care Program clients into |
12 | | Medicaid; (ii) use recommendations from a stakeholder |
13 | | committee on how best to implement the Initiative; and (iii) |
14 | | establish requirements for State agencies to make enrollment in |
15 | | the State's Medical Assistance program easier for seniors. |
16 | | The Community Care Program Medicaid Enrollment Oversight |
17 | | Subcommittee is created as a subcommittee of the Older Adult |
18 | | Services Advisory Committee established in Section 35 of the |
19 | | Older Adult Services Act to make recommendations on how best to |
20 | | increase the number of medical assistance recipients who are |
21 | | enrolled in the Community Care Program. The Subcommittee shall |
22 | | consist of all of the following persons who must be appointed |
23 | | within 30 days after the effective date of this amendatory Act |
24 | | of the 100th General Assembly: |
25 | | (1) The Director of Aging, or his or her designee, who |
26 | | shall serve as the chairperson of the Subcommittee. |
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1 | | (2) One representative of the Department of Healthcare |
2 | | and Family Services, appointed by the Director of |
3 | | Healthcare and Family Services. |
4 | | (3) One representative of the Department of Human |
5 | | Services, appointed by the Secretary of Human Services. |
6 | | (4) One individual representing a care coordination |
7 | | unit, appointed by the Director of Aging. |
8 | | (5) One individual from a non-governmental statewide |
9 | | organization that advocates for seniors, appointed by the |
10 | | Director of Aging. |
11 | | (6) One individual representing Area Agencies on |
12 | | Aging, appointed by the Director of Aging. |
13 | | (7) One individual from a statewide association |
14 | | dedicated to Alzheimer's care, support, and research, |
15 | | appointed by the Director of Aging. |
16 | | (8) One individual from an organization that employs |
17 | | persons who provide services under the Community Care |
18 | | Program, appointed by the Director of Aging. |
19 | | (9) One member of a trade or labor union representing |
20 | | persons who provide services under the Community Care |
21 | | Program, appointed by the Director of Aging. |
22 | | (10) One member of the Senate, who shall serve as |
23 | | co-chairperson, appointed by the President of the Senate. |
24 | | (11) One member of the Senate, who shall serve as |
25 | | co-chairperson, appointed by the Minority Leader of the |
26 | | Senate. |
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1 | | (12) One member of the House of
Representatives, who |
2 | | shall serve as co-chairperson, appointed by the Speaker of |
3 | | the House of Representatives. |
4 | | (13) One member of the House of Representatives, who |
5 | | shall serve as co-chairperson, appointed by the Minority |
6 | | Leader of the House of Representatives. |
7 | | (14) One individual appointed by a labor organization |
8 | | representing frontline employees at the Department of |
9 | | Human Services. |
10 | | The Subcommittee shall provide oversight to the Community |
11 | | Care Program Medicaid Initiative and shall meet quarterly. At |
12 | | each Subcommittee meeting the Department on Aging shall provide |
13 | | the following data sets to the Subcommittee: (A) the number of |
14 | | Illinois residents, categorized by planning and service area, |
15 | | who are receiving services under the Community Care Program and |
16 | | are enrolled in the State's Medical Assistance Program; (B) the |
17 | | number of Illinois residents, categorized by planning and |
18 | | service area, who are receiving services under the Community |
19 | | Care Program, but are not enrolled in the State's Medical |
20 | | Assistance Program; and (C) the number of Illinois residents, |
21 | | categorized by planning and service area, who are receiving |
22 | | services under the Community Care Program and are eligible for |
23 | | benefits under the State's Medical Assistance Program, but are |
24 | | not enrolled in the State's Medical Assistance Program. In |
25 | | addition to this data, the Department on Aging shall provide |
26 | | the Subcommittee with plans on how the Department on Aging will |
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1 | | reduce the number of Illinois residents who are not enrolled in |
2 | | the State's Medical Assistance Program but who are eligible for |
3 | | medical assistance benefits. The Department on Aging shall |
4 | | enroll in the State's Medical Assistance Program those Illinois |
5 | | residents who receive services under the Community Care Program |
6 | | and are eligible for medical assistance benefits but are not |
7 | | enrolled in the State's Medicaid Assistance Program. The data |
8 | | provided to the Subcommittee shall be made available to the |
9 | | public via the Department on Aging's website. |
10 | | The Department on Aging, with the involvement of the |
11 | | Subcommittee, shall collaborate with the Department of Human |
12 | | Services and the Department of Healthcare and Family Services |
13 | | on how best to achieve the responsibilities of the Community |
14 | | Care Program Medicaid Initiative. |
15 | | The Department on Aging, the Department of Human Services, |
16 | | and the Department of Healthcare and Family Services shall |
17 | | coordinate and implement a streamlined process for seniors to |
18 | | access benefits under the State's Medical Assistance Program. |
19 | | The Subcommittee shall collaborate with the Department of |
20 | | Human Services on the adoption of a uniform application |
21 | | submission process. The Department of Human Services and any |
22 | | other State agency involved with processing the medical |
23 | | assistance application of any person enrolled in the Community |
24 | | Care Program shall include the appropriate care coordination |
25 | | unit in all communications related to the determination or |
26 | | status of the application. |
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1 | | The Community Care Program Medicaid Initiative shall |
2 | | provide targeted funding to care coordination units to help |
3 | | seniors complete their applications for medical assistance |
4 | | benefits. On and after July 1, 2019, care coordination units |
5 | | shall receive no less than $200 per completed application. |
6 | | The Community Care Program Medicaid Initiative shall cease |
7 | | operation 5 years after the effective date of this amendatory |
8 | | Act of the 100th General Assembly, after which the Subcommittee |
9 | | shall dissolve. |
10 | | (Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17.)
|
11 | | Section 15-10. The Alcoholism and Other Drug Abuse and |
12 | | Dependency Act is amended by adding Section 55-30 as follows:
|
13 | | (20 ILCS 301/55-30) |
14 | | Sec. 55-30. Rate increase. |
15 | | (a) Within 30 days after July 6, 2017 ( the effective date |
16 | | of Public Act 100-23) this amendatory Act of the 100th General |
17 | | Assembly , the Division of Alcoholism and Substance Abuse shall |
18 | | by rule develop the increased rate methodology and annualize |
19 | | the increased rate beginning with State fiscal year 2018 |
20 | | contracts to licensed providers of community based addiction |
21 | | treatment, based on the additional amounts appropriated for the |
22 | | purpose of providing a rate increase to licensed providers of |
23 | | community based addiction treatment. The Department shall |
24 | | adopt rules, including emergency rules under subsection (y) of |
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1 | | Section 5-45 of the Illinois Administrative Procedure Act, to |
2 | | implement the provisions of this Section. |
3 | | (b) Within 30 days after the effective date of this |
4 | | amendatory Act of the 100th General Assembly, the Division of |
5 | | Substance Use Prevention and Recovery shall apply an increase |
6 | | in rates of 3% above the rate paid on June 30, 2017 to all |
7 | | Medicaid and non-Medicaid reimbursable service rates. The |
8 | | Department shall adopt rules, including emergency rules under |
9 | | subsection (bb) of Section 5-45 of the Illinois Administrative |
10 | | Procedure Act, to implement the provisions of this subsection |
11 | | (b).
|
12 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
13 | | Section 15-15. The Mental Health and Developmental |
14 | | Disabilities Administrative Act is amended by adding Section 75 |
15 | | as follows:
|
16 | | (20 ILCS 1705/75) |
17 | | Sec. 75. Rate increase. Within 30 days after July 6, 2017 |
18 | | ( the effective date of Public Act 100-23) this amendatory Act |
19 | | of the 100th General Assembly , the Division of Mental Health |
20 | | shall by rule develop the increased rate methodology and |
21 | | annualize the increased rate beginning with State fiscal year |
22 | | 2018 contracts to certified community mental health centers, |
23 | | based on the additional amounts appropriated for the purpose of |
24 | | providing a rate increase to certified community mental health |
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1 | | centers , with the annualization to be maintained in State |
2 | | fiscal year 2019 . The Department shall adopt rules, including |
3 | | emergency rules under subsections subsection (y) and (bb) of |
4 | | Section 5-45 of the Illinois Administrative Procedure Act, to |
5 | | implement the provisions of this Section.
|
6 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
7 | | Section 15-20. The Rehabilitation of Persons with |
8 | | Disabilities Act is amended by changing Section 3 as follows:
|
9 | | (20 ILCS 2405/3) (from Ch. 23, par. 3434)
|
10 | | Sec. 3. Powers and duties. The Department shall have the |
11 | | powers and
duties enumerated
herein:
|
12 | | (a) To co-operate with the federal government in the |
13 | | administration
of the provisions of the federal |
14 | | Rehabilitation Act of 1973, as amended,
of the Workforce
|
15 | | Innovation and Opportunity Act,
and of the federal Social |
16 | | Security Act to the extent and in the manner
provided in |
17 | | these Acts.
|
18 | | (b) To prescribe and supervise such courses of |
19 | | vocational training
and provide such other services as may |
20 | | be necessary for the habilitation
and rehabilitation of |
21 | | persons with one or more disabilities, including the
|
22 | | administrative activities under subsection (e) of this |
23 | | Section, and to
co-operate with State and local school |
24 | | authorities and other recognized
agencies engaged in |
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1 | | habilitation, rehabilitation and comprehensive
|
2 | | rehabilitation services; and to cooperate with the |
3 | | Department of Children
and Family Services regarding the |
4 | | care and education of children with one
or more |
5 | | disabilities.
|
6 | | (c) (Blank).
|
7 | | (d) To report in writing, to the Governor, annually on |
8 | | or before the
first day of December, and at such other |
9 | | times and in such manner and
upon such subjects as the |
10 | | Governor may require. The annual report shall
contain (1) a |
11 | | statement of the existing condition of comprehensive
|
12 | | rehabilitation services, habilitation and rehabilitation |
13 | | in the State;
(2) a statement of suggestions and |
14 | | recommendations with reference to the
development of |
15 | | comprehensive rehabilitation services, habilitation and
|
16 | | rehabilitation in the State; and (3) an itemized statement |
17 | | of the
amounts of money received from federal, State and |
18 | | other sources, and of
the objects and purposes to which the |
19 | | respective items of these several
amounts have been |
20 | | devoted.
|
21 | | (e) (Blank).
|
22 | | (f) To establish a program of services to prevent the |
23 | | unnecessary
institutionalization of persons in need of |
24 | | long term care and who meet the criteria for blindness or |
25 | | disability as defined by the Social Security Act, thereby |
26 | | enabling them to
remain in their own homes. Such preventive
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1 | | services include any or all of the following:
|
2 | | (1) personal assistant services;
|
3 | | (2) homemaker services;
|
4 | | (3) home-delivered meals;
|
5 | | (4) adult day care services;
|
6 | | (5) respite care;
|
7 | | (6) home modification or assistive equipment;
|
8 | | (7) home health services;
|
9 | | (8) electronic home response;
|
10 | | (9) brain injury behavioral/cognitive services;
|
11 | | (10) brain injury habilitation;
|
12 | | (11) brain injury pre-vocational services; or
|
13 | | (12) brain injury supported employment.
|
14 | | The Department shall establish eligibility
standards |
15 | | for such services taking into consideration the unique
|
16 | | economic and social needs of the population for whom they |
17 | | are to
be provided. Such eligibility standards may be based |
18 | | on the recipient's
ability to pay for services; provided, |
19 | | however, that any portion of a
person's income that is |
20 | | equal to or less than the "protected income" level
shall |
21 | | not be considered by the Department in determining |
22 | | eligibility. The
"protected income" level shall be |
23 | | determined by the Department, shall never be
less than the |
24 | | federal poverty standard, and shall be adjusted each year |
25 | | to
reflect changes in the Consumer Price Index For All |
26 | | Urban Consumers as
determined by the United States |
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1 | | Department of Labor. The standards must
provide that a |
2 | | person may not have more than $10,000 in assets to be |
3 | | eligible for the services, and the Department may increase |
4 | | or decrease the asset limitation by rule. The Department |
5 | | may not decrease the asset level below $10,000.
|
6 | | The services shall be provided, as established by the
|
7 | | Department by rule, to eligible persons
to prevent |
8 | | unnecessary or premature institutionalization, to
the |
9 | | extent that the cost of the services, together with the
|
10 | | other personal maintenance expenses of the persons, are |
11 | | reasonably
related to the standards established for care in |
12 | | a group facility
appropriate to their condition. These |
13 | | non-institutional
services, pilot projects or experimental |
14 | | facilities may be provided as part of
or in addition to |
15 | | those authorized by federal law or those funded and
|
16 | | administered by the Illinois Department on Aging. The |
17 | | Department shall set rates and fees for services in a fair |
18 | | and equitable manner. Services identical to those offered |
19 | | by the Department on Aging shall be paid at the same rate.
|
20 | | Except as otherwise provided in this paragraph, |
21 | | personal Personal assistants shall be paid at a rate |
22 | | negotiated
between the State and an exclusive |
23 | | representative of personal
assistants under a collective |
24 | | bargaining agreement. In no case
shall the Department pay |
25 | | personal assistants an hourly wage
that is less than the |
26 | | federal minimum wage. Within 30 days after July 6, 2017 |
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1 | | ( the effective date of Public Act 100-23) this amendatory |
2 | | Act of the 100th General Assembly , the hourly wage paid to |
3 | | personal assistants and individual maintenance home health |
4 | | workers shall be increased by $0.48 per hour.
|
5 | | Solely for the purposes of coverage under the Illinois |
6 | | Public Labor
Relations
Act, personal assistants providing
|
7 | | services under
the Department's Home Services Program |
8 | | shall be considered to be public
employees
and the State of |
9 | | Illinois shall be considered to be their employer as of |
10 | | July 16, 2003 ( the
effective date of Public Act 93-204)
|
11 | | this amendatory Act of the 93rd General Assembly , but not |
12 | | before. Solely for the purposes of coverage under the |
13 | | Illinois Public Labor Relations Act, home care and home |
14 | | health workers who function as personal assistants and |
15 | | individual maintenance home health workers and who also |
16 | | provide services under the Department's Home Services |
17 | | Program shall be considered to be public employees, no |
18 | | matter whether the State provides such services through |
19 | | direct fee-for-service arrangements, with the assistance |
20 | | of a managed care organization or other intermediary, or |
21 | | otherwise, and the State of Illinois shall be considered to |
22 | | be the employer of those persons as of January 29, 2013 |
23 | | (the effective date of Public Act 97-1158), but not before |
24 | | except as otherwise provided under this subsection (f). The |
25 | | State
shall
engage in collective bargaining with an |
26 | | exclusive representative of home care and home health |
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1 | | workers who function as personal assistants and individual |
2 | | maintenance home health workers working under the Home |
3 | | Services Program
concerning
their terms and conditions of |
4 | | employment that are within the State's control.
Nothing in
|
5 | | this paragraph shall be understood to limit the right of |
6 | | the persons receiving
services
defined in this Section to |
7 | | hire and fire
home care and home health workers who |
8 | | function as personal assistants
and individual maintenance |
9 | | home health workers working under the Home Services Program |
10 | | or to supervise them within the limitations set by the Home |
11 | | Services Program. The
State
shall not be considered to be |
12 | | the employer of
home care and home health workers who |
13 | | function as personal
assistants and individual maintenance |
14 | | home health workers working under the Home Services Program |
15 | | for any purposes not specifically provided in Public Act |
16 | | 93-204 or Public Act 97-1158, including but not limited to, |
17 | | purposes of vicarious liability
in tort and
purposes of |
18 | | statutory retirement or health insurance benefits. Home |
19 | | care and home health workers who function as personal |
20 | | assistants and individual maintenance home health workers |
21 | | and who also provide services under the Department's Home |
22 | | Services Program shall not be covered by the State |
23 | | Employees Group
Insurance Act
of 1971.
|
24 | | The Department shall execute, relative to nursing home |
25 | | prescreening, as authorized by Section 4.03 of the Illinois |
26 | | Act on the Aging,
written inter-agency agreements with the |
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1 | | Department on Aging and
the Department of Healthcare and |
2 | | Family Services, to effect the intake procedures
and |
3 | | eligibility criteria for those persons who may need long |
4 | | term care. On and after July 1, 1996, all nursing
home |
5 | | prescreenings for individuals 18 through 59 years of age |
6 | | shall be
conducted by the Department, or a designee of the
|
7 | | Department.
|
8 | | The Department is authorized to establish a system of |
9 | | recipient cost-sharing
for services provided under this |
10 | | Section. The cost-sharing shall be based upon
the |
11 | | recipient's ability to pay for services, but in no case |
12 | | shall the
recipient's share exceed the actual cost of the |
13 | | services provided. Protected
income shall not be |
14 | | considered by the Department in its determination of the
|
15 | | recipient's ability to pay a share of the cost of services. |
16 | | The level of
cost-sharing shall be adjusted each year to |
17 | | reflect changes in the "protected
income" level. The |
18 | | Department shall deduct from the recipient's share of the
|
19 | | cost of services any money expended by the recipient for |
20 | | disability-related
expenses.
|
21 | | To the extent permitted under the federal Social |
22 | | Security Act, the Department, or the Department's |
23 | | authorized representative, may recover
the amount of |
24 | | moneys expended for services provided to or in behalf of a |
25 | | person
under this Section by a claim against the person's |
26 | | estate or against the estate
of the person's surviving |
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1 | | spouse, but no recovery may be had until after the
death of |
2 | | the surviving spouse, if any, and then only at such time |
3 | | when there is
no surviving child who is under age 21 or |
4 | | blind or who has a permanent and total disability. This |
5 | | paragraph, however, shall not bar recovery, at the death of |
6 | | the
person, of moneys for services provided to the person |
7 | | or in behalf of the
person under this Section to which the |
8 | | person was not entitled; provided that
such recovery shall |
9 | | not be enforced against any real estate while
it is |
10 | | occupied as a homestead by the surviving spouse or other |
11 | | dependent, if no
claims by other creditors have been filed |
12 | | against the estate, or, if such
claims have been filed, |
13 | | they remain dormant for failure of prosecution or
failure |
14 | | of the claimant to compel administration of the estate for |
15 | | the purpose
of payment. This paragraph shall not bar |
16 | | recovery from the estate of a spouse,
under Sections 1915 |
17 | | and 1924 of the Social Security Act and Section 5-4 of the
|
18 | | Illinois Public Aid Code, who precedes a person receiving |
19 | | services under this
Section in death. All moneys for |
20 | | services
paid to or in behalf of the person under this |
21 | | Section shall be claimed for
recovery from the deceased |
22 | | spouse's estate. "Homestead", as used in this
paragraph, |
23 | | means the dwelling house and
contiguous real estate |
24 | | occupied by a surviving spouse or relative, as defined
by |
25 | | the rules and regulations of the Department of Healthcare |
26 | | and Family Services,
regardless of the value of the |
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1 | | property.
|
2 | | The Department shall submit an annual report on |
3 | | programs and
services provided under this Section. The |
4 | | report shall be filed
with the Governor and the General |
5 | | Assembly on or before March
30
each year.
|
6 | | The requirement for reporting to the General Assembly |
7 | | shall be satisfied
by filing copies of the report with the |
8 | | Speaker, the Minority Leader and
the Clerk of the House of |
9 | | Representatives and the President, the Minority
Leader and |
10 | | the Secretary of the Senate and the Legislative Research |
11 | | Unit,
as required by Section 3.1 of the General Assembly |
12 | | Organization Act, and filing
additional copies with the |
13 | | State
Government Report Distribution Center for the |
14 | | General Assembly as
required under paragraph (t) of Section |
15 | | 7 of the State Library Act.
|
16 | | (g) To establish such subdivisions of the Department
as |
17 | | shall be desirable and assign to the various subdivisions |
18 | | the
responsibilities and duties placed upon the Department |
19 | | by law.
|
20 | | (h) To cooperate and enter into any necessary |
21 | | agreements with the
Department of Employment Security for |
22 | | the provision of job placement and
job referral services to |
23 | | clients of the Department, including job
service |
24 | | registration of such clients with Illinois Employment |
25 | | Security
offices and making job listings maintained by the |
26 | | Department of Employment
Security available to such |
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1 | | clients.
|
2 | | (i) To possess all powers reasonable and necessary for
|
3 | | the exercise and administration of the powers, duties and
|
4 | | responsibilities of the Department which are provided for |
5 | | by law.
|
6 | | (j) (Blank).
|
7 | | (k) (Blank).
|
8 | | (l) To establish, operate , and maintain a Statewide |
9 | | Housing Clearinghouse
of information on available , |
10 | | government subsidized housing accessible to
persons with |
11 | | disabilities and available privately owned housing |
12 | | accessible to
persons with disabilities. The information |
13 | | shall include , but not be limited to , the
location, rental |
14 | | requirements, access features and proximity to public
|
15 | | transportation of available housing. The Clearinghouse |
16 | | shall consist
of at least a computerized database for the |
17 | | storage and retrieval of
information and a separate or |
18 | | shared toll free telephone number for use by
those seeking |
19 | | information from the Clearinghouse. Department offices and
|
20 | | personnel throughout the State shall also assist in the |
21 | | operation of the
Statewide Housing Clearinghouse. |
22 | | Cooperation with local, State , and federal
housing |
23 | | managers shall be sought and extended in order to |
24 | | frequently and
promptly update the Clearinghouse's |
25 | | information.
|
26 | | (m) To assure that the names and case records of |
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1 | | persons who received or
are
receiving services from the |
2 | | Department, including persons receiving vocational
|
3 | | rehabilitation, home services, or other services, and |
4 | | those attending one of
the Department's schools or other |
5 | | supervised facility shall be confidential and
not be open |
6 | | to the general public. Those case records and reports or |
7 | | the
information contained in those records and reports |
8 | | shall be disclosed by the
Director only to proper law |
9 | | enforcement officials, individuals authorized by a
court, |
10 | | the General Assembly or any committee or commission of the |
11 | | General
Assembly, and other persons and for reasons as the |
12 | | Director designates by rule.
Disclosure by the Director may |
13 | | be only in accordance with other applicable
law.
|
14 | | (Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17; |
15 | | 100-477, eff. 9-8-17; revised 9-27-17.)
|
16 | | Section 15-25. The Older Adult Services Act is amended by |
17 | | changing Section 35 as follows:
|
18 | | (320 ILCS 42/35) |
19 | | Sec. 35. Older Adult Services Advisory Committee. |
20 | | (a) The Older Adult Services Advisory Committee is created |
21 | | to advise the directors of Aging, Healthcare and Family |
22 | | Services, and Public Health on all matters related to this Act |
23 | | and the delivery of services to older adults in general.
|
24 | | (b) The Advisory Committee shall be comprised of the |
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1 | | following:
|
2 | | (1) The Director of Aging or his or her designee, who |
3 | | shall serve as chair and shall be an ex officio and |
4 | | nonvoting member.
|
5 | | (2) The Director of Healthcare and Family Services and |
6 | | the Director of Public Health or their designees, who shall |
7 | | serve as vice-chairs and shall be ex officio and nonvoting |
8 | | members.
|
9 | | (3) One representative each of the Governor's Office, |
10 | | the Department of Healthcare and Family Services, the |
11 | | Department of Public Health, the Department of Veterans' |
12 | | Affairs, the Department of Human Services, the Department |
13 | | of Insurance, the Department of Commerce and Economic |
14 | | Opportunity, the Department on Aging, the Department on |
15 | | Aging's State Long Term Care Ombudsman, the Illinois |
16 | | Housing Finance Authority, and the Illinois Housing |
17 | | Development Authority, each of whom shall be selected by |
18 | | his or her respective director and shall be an ex officio |
19 | | and nonvoting member.
|
20 | | (4) Thirty members appointed by the Director of Aging |
21 | | in collaboration with the directors of Public Health and |
22 | | Healthcare and Family Services, and selected from the |
23 | | recommendations of statewide associations and |
24 | | organizations, as follows:
|
25 | | (A) One member representing the Area Agencies on |
26 | | Aging;
|
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1 | | (B) Four members representing nursing homes or |
2 | | licensed assisted living establishments;
|
3 | | (C) One member representing home health agencies;
|
4 | | (D) One member representing case management |
5 | | services;
|
6 | | (E) One member representing statewide senior |
7 | | center associations;
|
8 | | (F) One member representing Community Care Program |
9 | | homemaker services;
|
10 | | (G) One member representing Community Care Program |
11 | | adult day services;
|
12 | | (H) One member representing nutrition project |
13 | | directors;
|
14 | | (I) One member representing hospice programs;
|
15 | | (J) One member representing individuals with |
16 | | Alzheimer's disease and related dementias;
|
17 | | (K) Two members representing statewide trade or |
18 | | labor unions;
|
19 | | (L) One advanced practice registered nurse with |
20 | | experience in gerontological nursing;
|
21 | | (M) One physician specializing in gerontology;
|
22 | | (N) One member representing regional long-term |
23 | | care ombudsmen;
|
24 | | (O) One member representing municipal, township, |
25 | | or county officials;
|
26 | | (P) (Blank);
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1 | | (Q) (Blank);
|
2 | | (R) One member representing the parish nurse |
3 | | movement;
|
4 | | (S) One member representing pharmacists;
|
5 | | (T) Two members representing statewide |
6 | | organizations engaging in advocacy or legal |
7 | | representation on behalf of the senior population;
|
8 | | (U) Two family caregivers;
|
9 | | (V) Two citizen members over the age of 60;
|
10 | | (W) One citizen with knowledge in the area of |
11 | | gerontology research or health care law;
|
12 | | (X) One representative of health care facilities |
13 | | licensed under the Hospital Licensing Act; and
|
14 | | (Y) One representative of primary care service |
15 | | providers. |
16 | | The Director of Aging, in collaboration with the Directors |
17 | | of Public Health and Healthcare and Family Services, may |
18 | | appoint additional citizen members to the Older Adult Services |
19 | | Advisory Committee. Each such additional member must be either |
20 | | an individual age 60 or older or an uncompensated caregiver for |
21 | | a family member or friend who is age 60 or older.
|
22 | | (c) Voting members of the Advisory Committee shall serve |
23 | | for a term of 3 years or until a replacement is named. All |
24 | | members shall be appointed no later than January 1, 2005. Of |
25 | | the initial appointees, as determined by lot, 10 members shall |
26 | | serve a term of one year; 10 shall serve for a term of 2 years; |
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1 | | and 12 shall serve for a term of 3 years. Any member appointed |
2 | | to fill a vacancy occurring prior to the expiration of the term |
3 | | for which his or her predecessor was appointed shall be |
4 | | appointed for the remainder of that term. The Advisory |
5 | | Committee shall meet at least quarterly and may meet more |
6 | | frequently at the call of the Chair. A simple majority of those |
7 | | appointed shall constitute a quorum. The affirmative vote of a |
8 | | majority of those present and voting shall be necessary for |
9 | | Advisory Committee action. Members of the Advisory Committee |
10 | | shall receive no compensation for their services.
|
11 | | (d) The Advisory Committee shall have an Executive |
12 | | Committee comprised of the Chair, the Vice Chairs, and up to 15 |
13 | | members of the Advisory Committee appointed by the Chair who |
14 | | have demonstrated expertise in developing, implementing, or |
15 | | coordinating the system restructuring initiatives defined in |
16 | | Section 25. The Executive Committee shall have responsibility |
17 | | to oversee and structure the operations of the Advisory |
18 | | Committee and to create and appoint necessary subcommittees and |
19 | | subcommittee members.
The Advisory Committee's Community Care |
20 | | Program Medicaid Enrollment Oversight Subcommittee shall have |
21 | | the membership and powers and duties set forth in Section 4.02 |
22 | | of the Illinois Act on the Aging. |
23 | | (e) The Advisory Committee shall study and make |
24 | | recommendations related to the implementation of this Act, |
25 | | including but not limited to system restructuring initiatives |
26 | | as defined in Section 25 or otherwise related to this Act.
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1 | | (Source: P.A. 100-513, eff. 1-1-18 .)
|
2 | | ARTICLE 20. TAX COMPLIANCE AND ADMINISTRATION FUND
|
3 | | Section 20-5. The State Finance Act is amended by changing |
4 | | Section 6z-20 as follows:
|
5 | | (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)
|
6 | | Sec. 6z-20. County and Mass Transit District Fund. Of the |
7 | | money received from the 6.25% general rate (and,
beginning July |
8 | | 1, 2000 and through December 31, 2000, the
1.25% rate on motor |
9 | | fuel and gasohol, and beginning on August 6, 2010 through |
10 | | August 15, 2010, the 1.25% rate on sales tax holiday items) on |
11 | | sales
subject to taxation under the Retailers' Occupation Tax |
12 | | Act and Service
Occupation Tax Act and paid into the County and |
13 | | Mass Transit District Fund,
distribution to the Regional |
14 | | Transportation Authority tax fund, created
pursuant to Section |
15 | | 4.03 of the Regional Transportation Authority Act, for
deposit |
16 | | therein shall be made based upon the retail sales occurring in |
17 | | a
county having more than 3,000,000 inhabitants. The remainder |
18 | | shall be
distributed to each county having 3,000,000 or fewer |
19 | | inhabitants based upon
the retail sales occurring in each such |
20 | | county.
|
21 | | For the purpose of determining allocation to the local |
22 | | government unit, a
retail sale by a producer of coal or other |
23 | | mineral mined in Illinois is a sale
at retail at the place |
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1 | | where the coal or other mineral mined in Illinois is
extracted |
2 | | from the earth. This paragraph does not apply to coal or other
|
3 | | mineral when it is delivered or shipped by the seller to the |
4 | | purchaser at a
point outside Illinois so that the sale is |
5 | | exempt under the United States
Constitution as a sale in |
6 | | interstate or foreign commerce.
|
7 | | Of the money received from the 6.25% general use tax rate |
8 | | on tangible
personal property which is purchased outside |
9 | | Illinois at retail from a
retailer and which is titled or |
10 | | registered by any agency of this State's
government and paid |
11 | | into the County and Mass Transit District Fund, the
amount for |
12 | | which Illinois addresses for titling or registration purposes
|
13 | | are given as being in each county having more than 3,000,000 |
14 | | inhabitants
shall be distributed into the Regional |
15 | | Transportation Authority tax fund,
created pursuant to Section |
16 | | 4.03 of the Regional Transportation Authority
Act. The |
17 | | remainder of the money paid from such sales shall be |
18 | | distributed
to each county based on sales for which Illinois |
19 | | addresses for titling or
registration purposes are given as |
20 | | being located in the county. Any money
paid into the Regional |
21 | | Transportation Authority Occupation and Use Tax
Replacement |
22 | | Fund from the County and Mass Transit District Fund prior to
|
23 | | January 14, 1991, which has not been paid to the Authority |
24 | | prior to that
date, shall be transferred to the Regional |
25 | | Transportation Authority tax fund.
|
26 | | Whenever the Department determines that a refund of money |
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1 | | paid into
the County and Mass Transit District Fund should be |
2 | | made to a claimant
instead of issuing a credit memorandum, the |
3 | | Department shall notify the
State Comptroller, who shall cause |
4 | | the order to be drawn for the amount
specified, and to the |
5 | | person named, in such notification from the
Department. Such |
6 | | refund shall be paid by the State Treasurer out of the
County |
7 | | and Mass Transit District Fund.
|
8 | | As soon as possible after the first day of each month, |
9 | | beginning January 1, 2011, upon certification of the Department |
10 | | of Revenue, the Comptroller shall order transferred, and the |
11 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
12 | | local sales tax increment, as defined in the Innovation |
13 | | Development and Economy Act, collected during the second |
14 | | preceding calendar month for sales within a STAR bond district |
15 | | and deposited into the County and Mass Transit District Fund, |
16 | | less 3% of that amount, which shall be transferred into the Tax |
17 | | Compliance and Administration Fund and shall be used by the |
18 | | Department, subject to appropriation, to cover the costs of the |
19 | | Department in administering the Innovation Development and |
20 | | Economy Act. |
21 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
22 | | on or before the 25th day of each calendar month, the |
23 | | Department shall
prepare and certify to the Comptroller the |
24 | | disbursement of stated sums of
money to the Regional |
25 | | Transportation Authority and to named counties, the
counties to |
26 | | be those entitled to distribution, as hereinabove provided, of
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1 | | taxes or penalties paid to the Department during the second |
2 | | preceding
calendar month. The amount to be paid to the Regional |
3 | | Transportation
Authority and each county having 3,000,000 or |
4 | | fewer inhabitants shall be
the amount (not including credit |
5 | | memoranda) collected during the second
preceding calendar |
6 | | month by the Department and paid into the County and
Mass |
7 | | Transit District Fund, plus an amount the Department determines |
8 | | is
necessary to offset any amounts which were erroneously paid |
9 | | to a different
taxing body, and not including an amount equal |
10 | | to the amount of refunds
made during the second preceding |
11 | | calendar month by the Department, and not
including any amount |
12 | | which the Department determines is necessary to offset
any |
13 | | amounts which were payable to a different taxing body but were
|
14 | | erroneously paid to the Regional Transportation Authority or |
15 | | county, and not including any amounts that are transferred to |
16 | | the STAR Bonds Revenue Fund, less 1.5% 2% of the amount to be |
17 | | paid to the Regional Transportation Authority, which shall be |
18 | | transferred into the Tax Compliance and Administration Fund. |
19 | | The Department, at the time of each monthly disbursement to the |
20 | | Regional Transportation Authority, shall prepare and certify |
21 | | to the State Comptroller the amount to be transferred into the |
22 | | Tax Compliance and Administration Fund under this Section.
|
23 | | Within 10 days after receipt, by the Comptroller, of the |
24 | | disbursement
certification to the Regional Transportation |
25 | | Authority, counties, and the Tax Compliance and Administration |
26 | | Fund
provided for in this Section to be given to the |
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1 | | Comptroller by the
Department, the Comptroller shall cause the |
2 | | orders to be drawn for the
respective amounts in accordance |
3 | | with the directions contained in such
certification.
|
4 | | When certifying the amount of a monthly disbursement to the |
5 | | Regional
Transportation Authority or to a county under this |
6 | | Section, the Department
shall increase or decrease that amount |
7 | | by an amount necessary to offset any
misallocation of previous |
8 | | disbursements. The offset amount shall be the
amount |
9 | | erroneously disbursed within the 6 months preceding the time a
|
10 | | misallocation is discovered.
|
11 | | The provisions directing the distributions from the |
12 | | special fund in
the State Treasury provided for in this Section |
13 | | and from the Regional
Transportation Authority tax fund created |
14 | | by Section 4.03 of the Regional
Transportation Authority Act |
15 | | shall constitute an irrevocable and continuing
appropriation |
16 | | of all amounts as provided herein. The State Treasurer and
|
17 | | State Comptroller are hereby authorized to make distributions |
18 | | as provided
in this Section.
|
19 | | In construing any development, redevelopment, annexation, |
20 | | preannexation
or other lawful agreement in effect prior to |
21 | | September 1, 1990, which
describes or refers to receipts from a |
22 | | county or municipal retailers'
occupation tax, use tax or |
23 | | service occupation tax which now cannot be
imposed, such |
24 | | description or reference shall be deemed to include the
|
25 | | replacement revenue for such abolished taxes, distributed from |
26 | | the County
and Mass Transit District Fund or Local Government |
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1 | | Distributive Fund, as
the case may be.
|
2 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
3 | | Section 20-10. The Counties Code is amended by changing |
4 | | Sections 5-1006, 5-1006.5, and 5-1007 as follows:
|
5 | | (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)
|
6 | | Sec. 5-1006. Home Rule County Retailers' Occupation Tax |
7 | | Law. Any county that is a home rule unit may impose
a tax upon |
8 | | all persons engaged in the business of selling tangible
|
9 | | personal property, other than an item of tangible personal |
10 | | property titled
or registered with an agency of this State's |
11 | | government, at retail in the
county on the gross receipts from |
12 | | such sales made in the course of
their business. If imposed, |
13 | | this tax shall only
be imposed in 1/4% increments. On and after |
14 | | September 1, 1991, this
additional tax may not be imposed on |
15 | | the sales of food for human
consumption which is to be consumed |
16 | | off the premises where it is sold
(other than alcoholic |
17 | | beverages, soft drinks and food which has been
prepared for |
18 | | immediate consumption) and prescription and nonprescription
|
19 | | medicines, drugs, medical appliances and insulin, urine |
20 | | testing materials,
syringes and needles used by diabetics. The |
21 | | tax imposed by a home rule
county pursuant to this Section and |
22 | | all civil penalties that may be
assessed as an incident thereof |
23 | | shall be collected and enforced by the
State Department of |
24 | | Revenue. The certificate of registration that is
issued by the |
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1 | | Department to a retailer under the Retailers'
Occupation Tax |
2 | | Act shall permit the retailer to engage in a
business that is |
3 | | taxable under any ordinance or resolution
enacted pursuant to |
4 | | this Section without registering separately with the
|
5 | | Department under such ordinance or resolution or under this |
6 | | Section. The
Department shall have full power to administer and |
7 | | enforce this Section; to
collect all taxes and penalties due |
8 | | hereunder; to dispose of taxes and
penalties so collected in |
9 | | the manner hereinafter provided; and to
determine all rights to |
10 | | credit memoranda arising on account of the
erroneous payment of |
11 | | tax or penalty hereunder. In the administration of,
and |
12 | | compliance with, this Section, the Department and persons who |
13 | | are
subject to this Section shall have the same rights, |
14 | | remedies, privileges,
immunities, powers and duties, and be |
15 | | subject to the same conditions,
restrictions, limitations, |
16 | | penalties and definitions of terms, and employ
the same modes |
17 | | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,
|
18 | | 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all |
19 | | provisions
therein other
than the State rate of tax), 4, 5, 5a, |
20 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, |
21 | | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act |
22 | | and Section 3-7 of the Uniform Penalty and Interest Act,
as |
23 | | fully as if those provisions were set forth herein.
|
24 | | No tax may be imposed by a home rule county pursuant to |
25 | | this Section
unless the county also imposes a tax at the same |
26 | | rate pursuant
to Section 5-1007.
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1 | | Persons subject to any tax imposed pursuant to the |
2 | | authority granted
in this Section may reimburse themselves for |
3 | | their seller's tax
liability hereunder by separately stating |
4 | | such tax as an additional
charge, which charge may be stated in |
5 | | combination, in a single amount,
with State tax which sellers |
6 | | are required to collect under the Use Tax
Act, pursuant to such |
7 | | bracket schedules as the Department may prescribe.
|
8 | | Whenever the Department determines that a refund should be |
9 | | made under
this Section to a claimant instead of issuing a |
10 | | credit memorandum, the
Department shall notify the State |
11 | | Comptroller, who shall cause the
order to be drawn for the |
12 | | amount specified and to the person named
in the notification |
13 | | from the Department. The
refund shall be paid by the State |
14 | | Treasurer out of the home rule county
retailers' occupation tax |
15 | | fund.
|
16 | | The Department shall forthwith pay over to the State |
17 | | Treasurer, ex
officio, as trustee, all taxes and penalties |
18 | | collected hereunder. |
19 | | As soon as possible after the first day of each month, |
20 | | beginning January 1, 2011, upon certification of the Department |
21 | | of Revenue, the Comptroller shall order transferred, and the |
22 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
23 | | local sales tax increment, as defined in the Innovation |
24 | | Development and Economy Act, collected under this Section |
25 | | during the second preceding calendar month for sales within a |
26 | | STAR bond district. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on or
before the 25th day of each calendar month, the |
3 | | Department shall
prepare and certify to the Comptroller the |
4 | | disbursement of stated sums
of money to named counties, the |
5 | | counties to be those from which retailers
have paid taxes or |
6 | | penalties hereunder to the Department during the second
|
7 | | preceding calendar month. The amount to be paid to each county |
8 | | shall be
the amount (not including credit memoranda) collected |
9 | | hereunder during the
second preceding calendar month by the |
10 | | Department plus an amount the
Department determines is |
11 | | necessary to offset any amounts that
were erroneously paid to a |
12 | | different taxing body, and not including an
amount equal to the |
13 | | amount of refunds made during the second preceding
calendar |
14 | | month by the Department on behalf of such county, and not
|
15 | | including any amount which the Department determines is |
16 | | necessary to offset
any amounts which were payable to a |
17 | | different taxing body but were
erroneously paid to the county, |
18 | | and not including any amounts that are transferred to the STAR |
19 | | Bonds Revenue Fund, less 1.5% 2% of the remainder, which the |
20 | | Department shall transfer into the Tax Compliance and |
21 | | Administration Fund. The Department, at the time of each |
22 | | monthly disbursement to the counties, shall prepare and certify |
23 | | to the State Comptroller the amount to be transferred into the |
24 | | Tax Compliance and Administration Fund under this Section. |
25 | | Within 10 days after receipt, by the
Comptroller, of the |
26 | | disbursement certification to the counties and the Tax |
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1 | | Compliance and Administration Fund provided for
in this Section |
2 | | to be given to the Comptroller by the Department, the
|
3 | | Comptroller shall cause the orders to be drawn for the |
4 | | respective amounts
in accordance with the directions contained |
5 | | in the certification.
|
6 | | In addition to the disbursement required by the preceding |
7 | | paragraph,
an allocation shall be made in March of each year to |
8 | | each county that
received more than $500,000 in disbursements |
9 | | under the preceding
paragraph in the preceding calendar year. |
10 | | The allocation shall be in an
amount equal to the average |
11 | | monthly distribution made to each such county
under the |
12 | | preceding paragraph during the preceding calendar year |
13 | | (excluding
the 2 months of highest receipts). The distribution |
14 | | made in March of each
year subsequent to the year in which an |
15 | | allocation was made pursuant to
this paragraph and the |
16 | | preceding paragraph shall be reduced by the amount
allocated |
17 | | and disbursed under this paragraph in the preceding calendar
|
18 | | year. The Department shall prepare and certify to the |
19 | | Comptroller for
disbursement the allocations made in |
20 | | accordance with this paragraph.
|
21 | | For the purpose of determining the local governmental unit |
22 | | whose tax
is applicable, a retail sale by a producer of coal or |
23 | | other mineral
mined in Illinois is a sale at retail at the |
24 | | place where the coal or
other mineral mined in Illinois is |
25 | | extracted from the earth. This
paragraph does not apply to coal |
26 | | or other mineral when it is delivered
or shipped by the seller |
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1 | | to the purchaser at a point outside Illinois so
that the sale |
2 | | is exempt under the United States
Constitution as a sale in |
3 | | interstate or foreign commerce.
|
4 | | Nothing in this Section shall be construed to authorize a
|
5 | | county to impose a tax upon the privilege of engaging in any
|
6 | | business which under the Constitution of the United States may |
7 | | not be
made the subject of taxation by this State.
|
8 | | An ordinance or resolution imposing or discontinuing a tax |
9 | | hereunder or
effecting a change in the rate thereof shall be |
10 | | adopted and a certified
copy thereof filed with the Department |
11 | | on or before the first day of June,
whereupon the Department |
12 | | shall proceed to administer and enforce this
Section as of the |
13 | | first day of September next following such adoption
and filing. |
14 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
15 | | or discontinuing the tax hereunder or effecting a change in the |
16 | | rate
thereof shall be adopted and a certified copy thereof |
17 | | filed with the
Department on or before the first day of July, |
18 | | whereupon the Department
shall proceed to administer and |
19 | | enforce this Section as of the first day of
October next |
20 | | following such adoption and filing. Beginning January 1, 1993,
|
21 | | an ordinance or resolution imposing or discontinuing the tax |
22 | | hereunder or
effecting a change in the rate thereof shall be |
23 | | adopted and a certified
copy thereof filed with the Department |
24 | | on or before the first day of
October, whereupon the Department |
25 | | shall proceed to administer and enforce
this Section as of the |
26 | | first day of January next following such adoption
and filing.
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1 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
2 | | discontinuing the tax hereunder or effecting a change in the |
3 | | rate thereof shall
either (i) be adopted and a certified copy |
4 | | thereof filed with the Department on
or
before the first day of |
5 | | April, whereupon the Department shall proceed to
administer and |
6 | | enforce this Section as of the first day of July next following
|
7 | | the adoption and filing; or (ii) be adopted and a certified |
8 | | copy thereof filed
with the Department on or before the first |
9 | | day of October, whereupon the
Department shall proceed to |
10 | | administer and enforce this Section as of the first
day of |
11 | | January next following the adoption and filing.
|
12 | | When certifying the amount of a monthly disbursement to a |
13 | | county under
this Section, the Department shall increase or |
14 | | decrease such amount by an
amount necessary to offset any |
15 | | misallocation of previous disbursements.
The offset amount |
16 | | shall be the amount erroneously disbursed within the
previous 6 |
17 | | months from the time a misallocation is discovered.
|
18 | | This Section shall be known and may be cited as the Home |
19 | | Rule County
Retailers' Occupation Tax Law.
|
20 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
21 | | (55 ILCS 5/5-1006.5)
|
22 | | Sec. 5-1006.5. Special County Retailers' Occupation Tax
|
23 | | For Public Safety, Public Facilities, or Transportation. |
24 | | (a) The county board of any county may impose a
tax upon |
25 | | all persons engaged in the business of selling tangible |
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1 | | personal
property, other than personal property titled or |
2 | | registered with an agency of
this State's government, at retail |
3 | | in the county on the gross receipts from the
sales made in the |
4 | | course of business to provide revenue to be used exclusively
|
5 | | for public safety, public facility, or transportation purposes |
6 | | in that county, if a
proposition for the
tax has been submitted |
7 | | to the electors of that county and
approved by a majority of |
8 | | those voting on the question. If imposed, this tax
shall be |
9 | | imposed only in one-quarter percent increments. By resolution, |
10 | | the
county board may order the proposition to be submitted at |
11 | | any election.
If the tax is imposed for
transportation purposes |
12 | | for expenditures for public highways or as
authorized
under the |
13 | | Illinois Highway Code, the county board must publish notice
of |
14 | | the existence of its long-range highway transportation
plan as |
15 | | required or described in Section 5-301 of the Illinois
Highway |
16 | | Code and must make the plan publicly available prior to
|
17 | | approval of the ordinance or resolution
imposing the tax. If |
18 | | the tax is imposed for transportation purposes for
expenditures |
19 | | for passenger rail transportation, the county board must |
20 | | publish
notice of the existence of its long-range passenger |
21 | | rail transportation plan
and
must make the plan publicly |
22 | | available prior to approval of the ordinance or
resolution |
23 | | imposing the tax. |
24 | | If a tax is imposed for public facilities purposes, then |
25 | | the name of the project may be included in the proposition at |
26 | | the discretion of the county board as determined in the |
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1 | | enabling resolution. For example, the "XXX Nursing Home" or the |
2 | | "YYY Museum". |
3 | | The county clerk shall certify the
question to the proper |
4 | | election authority, who
shall submit the proposition at an |
5 | | election in accordance with the general
election law.
|
6 | | (1) The proposition for public safety purposes shall be |
7 | | in
substantially the following form: |
8 | | "To pay for public safety purposes, shall (name of |
9 | | county) be authorized to impose an increase on its share of |
10 | | local sales taxes by (insert rate)?" |
11 | | As additional information on the ballot below the |
12 | | question shall appear the following: |
13 | | "This would mean that a consumer would pay an |
14 | | additional (insert amount) in sales tax for every $100 of |
15 | | tangible personal property bought at retail."
|
16 | | The county board may also opt to establish a sunset |
17 | | provision at which time the additional sales tax would |
18 | | cease being collected, if not terminated earlier by a vote |
19 | | of the county board. If the county board votes to include a |
20 | | sunset provision, the proposition for public safety |
21 | | purposes shall be in substantially the following form: |
22 | | "To pay for public safety purposes, shall (name of |
23 | | county) be authorized to impose an increase on its share of |
24 | | local sales taxes by (insert rate) for a period not to |
25 | | exceed (insert number of years)?" |
26 | | As additional information on the ballot below the |
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1 | | question shall appear the following: |
2 | | "This would mean that a consumer would pay an |
3 | | additional (insert amount) in sales tax for every $100 of |
4 | | tangible personal property bought at retail. If imposed, |
5 | | the additional tax would cease being collected at the end |
6 | | of (insert number of years), if not terminated earlier by a |
7 | | vote of the county board."
|
8 | | For the purposes of the
paragraph, "public safety |
9 | | purposes" means
crime prevention, detention, fire |
10 | | fighting, police, medical, ambulance, or
other emergency |
11 | | services.
|
12 | | Votes shall be recorded as "Yes" or "No".
|
13 | | Beginning on the January 1 or July 1, whichever is |
14 | | first, that occurs not less than 30 days after May 31, 2015 |
15 | | (the effective date of Public Act 99-4), Adams County may |
16 | | impose a public safety retailers' occupation tax and |
17 | | service occupation tax at the rate of 0.25%, as provided in |
18 | | the referendum approved by the voters on April 7, 2015, |
19 | | notwithstanding the omission of the additional information |
20 | | that is otherwise required to be printed on the ballot |
21 | | below the question pursuant to this item (1). |
22 | | (2) The proposition for transportation purposes shall |
23 | | be in
substantially
the following form: |
24 | | "To pay for improvements to roads and other |
25 | | transportation purposes, shall (name of county) be |
26 | | authorized to impose an increase on its share of local |
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1 | | sales taxes by (insert rate)?" |
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."
|
7 | | The county board may also opt to establish a sunset |
8 | | provision at which time the additional sales tax would |
9 | | cease being collected, if not terminated earlier by a vote |
10 | | of the county board. If the county board votes to include a |
11 | | sunset provision, the proposition for transportation |
12 | | purposes shall be in substantially the following form: |
13 | | "To pay for road improvements and other transportation |
14 | | purposes, shall (name of county) be authorized to impose an |
15 | | increase on its share of local sales taxes by (insert rate) |
16 | | for a period not to exceed (insert number of years)?" |
17 | | As additional information on the ballot below the |
18 | | question shall appear the following: |
19 | | "This would mean that a consumer would pay an |
20 | | additional (insert amount) in sales tax for every $100 of |
21 | | tangible personal property bought at retail. If imposed, |
22 | | the additional tax would cease being collected at the end |
23 | | of (insert number of years), if not terminated earlier by a |
24 | | vote of the county board."
|
25 | | For the purposes of this paragraph, transportation |
26 | | purposes means
construction, maintenance, operation, and |
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1 | | improvement of
public highways, any other purpose for which |
2 | | a county may expend funds under
the Illinois Highway Code, |
3 | | and passenger rail transportation.
|
4 | | The votes shall be recorded as "Yes" or "No".
|
5 | | (3) The proposition for public facilities purposes |
6 | | shall be in substantially the following form: |
7 | | "To pay for public facilities purposes, shall (name of
|
8 | | county) be authorized to impose an increase on its share of
|
9 | | local sales taxes by (insert rate)?" |
10 | | As additional information on the ballot below the
|
11 | | question shall appear the following: |
12 | | "This would mean that a consumer would pay an
|
13 | | additional (insert amount) in sales tax for every $100 of
|
14 | | tangible personal property bought at retail." |
15 | | The county board may also opt to establish a sunset
|
16 | | provision at which time the additional sales tax would
|
17 | | cease being collected, if not terminated earlier by a vote
|
18 | | of the county board. If the county board votes to include a
|
19 | | sunset provision, the proposition for public facilities
|
20 | | purposes shall be in substantially the following form: |
21 | | "To pay for public facilities purposes, shall (name of
|
22 | | county) be authorized to impose an increase on its share of
|
23 | | local sales taxes by (insert rate) for a period not to
|
24 | | exceed (insert number of years)?" |
25 | | As additional information on the ballot below the
|
26 | | question shall appear the following: |
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1 | | "This would mean that a consumer would pay an
|
2 | | additional (insert amount) in sales tax for every $100 of
|
3 | | tangible personal property bought at retail. If imposed,
|
4 | | the additional tax would cease being collected at the end
|
5 | | of (insert number of years), if not terminated earlier by a
|
6 | | vote of the county board." |
7 | | For purposes of this Section, "public facilities |
8 | | purposes" means the acquisition, development, |
9 | | construction, reconstruction, rehabilitation, improvement, |
10 | | financing, architectural planning, and installation of |
11 | | capital facilities consisting of buildings, structures, |
12 | | and durable equipment and for the acquisition and |
13 | | improvement of real property and interest in real property |
14 | | required, or expected to be required, in connection with |
15 | | the public facilities, for use by the county for the |
16 | | furnishing of governmental services to its citizens, |
17 | | including but not limited to museums and nursing homes. |
18 | | The votes shall be recorded as "Yes" or "No". |
19 | | If a majority of the electors voting on
the proposition |
20 | | vote in favor of it, the county may impose the tax.
A county |
21 | | may not submit more than one proposition authorized by this |
22 | | Section
to the electors at any one time.
|
23 | | This additional tax may not be imposed on the sales of food |
24 | | for human
consumption that is to be consumed off the premises |
25 | | where it is sold (other
than alcoholic beverages, soft drinks, |
26 | | and food which has been prepared for
immediate consumption) and |
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1 | | prescription and non-prescription medicines, drugs,
medical |
2 | | appliances and insulin, urine testing materials, syringes, and |
3 | | needles
used by diabetics. The tax imposed by a county under |
4 | | this Section and
all civil penalties that may be assessed as an |
5 | | incident of the tax shall be
collected and enforced by the |
6 | | Illinois Department of Revenue and deposited
into a special |
7 | | fund created for that purpose. The certificate
of registration |
8 | | that is issued by the Department to a retailer under the
|
9 | | Retailers' Occupation Tax Act shall permit the retailer to |
10 | | engage in a business
that is taxable without registering |
11 | | separately with the Department under an
ordinance or resolution |
12 | | under this Section. The Department has full
power to administer |
13 | | and enforce this Section, to collect all taxes and
penalties |
14 | | due under this Section, to dispose of taxes and penalties so
|
15 | | collected in the manner provided in this Section, and to |
16 | | determine
all rights to credit memoranda arising on account of |
17 | | the erroneous payment of
a tax or penalty under this Section. |
18 | | In the administration of and compliance
with this Section, the |
19 | | Department and persons who are subject to this Section
shall |
20 | | (i) have the same rights, remedies, privileges, immunities, |
21 | | powers, and
duties, (ii) be subject to the same conditions, |
22 | | restrictions, limitations,
penalties, and definitions of |
23 | | terms, and (iii) employ the same modes of
procedure as are |
24 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
25 | | 1n,
2 through 2-70 (in respect to all provisions contained in |
26 | | those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 |
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1 | | (except provisions
relating to
transaction returns and quarter |
2 | | monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, |
3 | | 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 |
4 | | of the
Retailers' Occupation Tax Act and Section 3-7 of the |
5 | | Uniform Penalty and
Interest Act as if those provisions were |
6 | | set forth in this Section.
|
7 | | Persons subject to any tax imposed under the authority |
8 | | granted in this
Section may reimburse themselves for their |
9 | | sellers' tax liability by
separately stating the tax as an |
10 | | additional charge, which charge may be stated
in combination, |
11 | | in a single amount, with State tax which sellers are required
|
12 | | to collect under the Use Tax Act, pursuant to such bracketed |
13 | | schedules as the
Department may prescribe.
|
14 | | Whenever the Department determines that a refund should be |
15 | | made under this
Section to a claimant instead of issuing a |
16 | | credit memorandum, the Department
shall notify the State |
17 | | Comptroller, who shall cause the order to be drawn for
the |
18 | | amount specified and to the person named in the notification |
19 | | from the
Department. The refund shall be paid by the State |
20 | | Treasurer out of the County
Public Safety or Transportation |
21 | | Retailers' Occupation Tax Fund.
|
22 | | (b) If a tax has been imposed under subsection (a), a
|
23 | | service occupation tax shall
also be imposed at the same rate |
24 | | upon all persons engaged, in the county, in
the business
of |
25 | | making sales of service, who, as an incident to making those |
26 | | sales of
service, transfer tangible personal property within |
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1 | | the county
as an
incident to a sale of service.
This tax may |
2 | | not be imposed on sales of food for human consumption that is |
3 | | to
be consumed off the premises where it is sold (other than |
4 | | alcoholic beverages,
soft drinks, and food prepared for |
5 | | immediate consumption) and prescription and
non-prescription |
6 | | medicines, drugs, medical appliances and insulin, urine
|
7 | | testing materials, syringes, and needles used by diabetics.
The |
8 | | tax imposed under this subsection and all civil penalties that |
9 | | may be
assessed as an incident thereof shall be collected and |
10 | | enforced by the
Department of Revenue. The Department has
full |
11 | | power to
administer and enforce this subsection; to collect all |
12 | | taxes and penalties
due hereunder; to dispose of taxes and |
13 | | penalties so collected in the manner
hereinafter provided; and |
14 | | to determine all rights to credit memoranda
arising on account |
15 | | of the erroneous payment of tax or penalty hereunder.
In the |
16 | | administration of, and compliance with this subsection, the
|
17 | | Department and persons who are subject to this paragraph shall |
18 | | (i) have the
same rights, remedies, privileges, immunities, |
19 | | powers, and duties, (ii) be
subject to the same conditions, |
20 | | restrictions, limitations, penalties,
exclusions, exemptions, |
21 | | and definitions of terms, and (iii) employ the same
modes
of |
22 | | procedure as are prescribed in Sections 2 (except that the
|
23 | | reference to State in the definition of supplier maintaining a |
24 | | place of
business in this State shall mean the county), 2a, 2b, |
25 | | 2c, 3 through
3-50 (in respect to all provisions therein other |
26 | | than the State rate of
tax), 4 (except that the reference to |
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1 | | the State shall be to the county),
5, 7, 8 (except that the |
2 | | jurisdiction to which the tax shall be a debt to
the extent |
3 | | indicated in that Section 8 shall be the county), 9 (except as
|
4 | | to the disposition of taxes and penalties collected), 10, 11, |
5 | | 12 (except the reference therein to Section 2b of the
|
6 | | Retailers' Occupation Tax Act), 13 (except that any reference |
7 | | to the State
shall mean the county), Section 15, 16,
17, 18, 19 |
8 | | and 20 of the Service Occupation Tax Act and Section 3-7 of
the |
9 | | Uniform Penalty and Interest Act, as fully as if those |
10 | | provisions were
set forth herein.
|
11 | | Persons subject to any tax imposed under the authority |
12 | | granted in
this subsection may reimburse themselves for their |
13 | | serviceman's tax liability
by separately stating the tax as an |
14 | | additional charge, which
charge may be stated in combination, |
15 | | in a single amount, with State tax
that servicemen are |
16 | | authorized to collect under the Service Use Tax Act, in
|
17 | | accordance with such bracket schedules as the Department may |
18 | | prescribe.
|
19 | | Whenever the Department determines that a refund should be |
20 | | made under this
subsection to a claimant instead of issuing a |
21 | | credit memorandum, the Department
shall notify the State |
22 | | Comptroller, who shall cause the warrant to be drawn
for the |
23 | | amount specified, and to the person named, in the notification
|
24 | | from the Department. The refund shall be paid by the State |
25 | | Treasurer out
of the County Public Safety or Transportation |
26 | | Retailers' Occupation Fund.
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1 | | Nothing in this subsection shall be construed to authorize |
2 | | the county
to impose a tax upon the privilege of engaging in |
3 | | any business which under
the Constitution of the United States |
4 | | may not be made the subject of taxation
by the State.
|
5 | | (c) The Department shall immediately pay over to the State |
6 | | Treasurer, ex
officio,
as trustee, all taxes and penalties |
7 | | collected under this Section to be
deposited into the County |
8 | | Public Safety or Transportation Retailers'
Occupation Tax |
9 | | Fund, which
shall be an unappropriated trust fund held outside |
10 | | of the State treasury. |
11 | | As soon as possible after the first day of each month, |
12 | | beginning January 1, 2011, upon certification of the Department |
13 | | of Revenue, the Comptroller shall order transferred, and the |
14 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
15 | | local sales tax increment, as defined in the Innovation |
16 | | Development and Economy Act, collected under this Section |
17 | | during the second preceding calendar month for sales within a |
18 | | STAR bond district. |
19 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
20 | | on
or before the 25th
day of each calendar month, the |
21 | | Department shall prepare and certify to the
Comptroller the |
22 | | disbursement of stated sums of money
to the counties from which |
23 | | retailers have paid
taxes or penalties to the Department during |
24 | | the second preceding
calendar month. The amount to be paid to |
25 | | each county, and deposited by the
county into its special fund |
26 | | created for the purposes of this Section, shall
be the amount |
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1 | | (not
including credit memoranda) collected under this Section |
2 | | during the second
preceding
calendar month by the Department |
3 | | plus an amount the Department determines is
necessary to offset |
4 | | any amounts that were erroneously paid to a different
taxing |
5 | | body, and not including (i) an amount equal to the amount of |
6 | | refunds
made
during the second preceding calendar month by the |
7 | | Department on behalf of
the county, (ii) any amount that the |
8 | | Department determines is
necessary to offset any amounts that |
9 | | were payable to a different taxing body
but were erroneously |
10 | | paid to the county, (iii) any amounts that are transferred to |
11 | | the STAR Bonds Revenue Fund, and (iv) 1.5% 2% of the remainder, |
12 | | which shall be transferred into the Tax Compliance and |
13 | | Administration Fund. The Department, at the time of each |
14 | | monthly disbursement to the counties, shall prepare and certify |
15 | | to the State Comptroller the amount to be transferred into the |
16 | | Tax Compliance and Administration Fund under this subsection. |
17 | | Within 10 days after receipt by the
Comptroller of the |
18 | | disbursement certification to the counties and the Tax |
19 | | Compliance and Administration Fund provided for in
this Section |
20 | | to be given to the Comptroller by the Department, the |
21 | | Comptroller
shall cause the orders to be drawn for the |
22 | | respective amounts in accordance
with directions contained in |
23 | | the certification.
|
24 | | In addition to the disbursement required by the preceding |
25 | | paragraph, an
allocation shall be made in March of each year to |
26 | | each county that received
more than $500,000 in disbursements |
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1 | | under the preceding paragraph in the
preceding calendar year. |
2 | | The allocation shall be in an amount equal to the
average |
3 | | monthly distribution made to each such county under the |
4 | | preceding
paragraph during the preceding calendar year |
5 | | (excluding the 2 months of
highest receipts). The distribution |
6 | | made in March of each year subsequent to
the year in which an |
7 | | allocation was made pursuant to this paragraph and the
|
8 | | preceding paragraph shall be reduced by the amount allocated |
9 | | and disbursed
under this paragraph in the preceding calendar |
10 | | year. The Department shall
prepare and certify to the |
11 | | Comptroller for disbursement the allocations made in
|
12 | | accordance with this paragraph.
|
13 | | A county may direct, by ordinance, that all or a portion of |
14 | | the taxes and penalties collected under the Special County |
15 | | Retailers' Occupation Tax For Public Safety or Transportation |
16 | | be deposited into the Transportation Development Partnership |
17 | | Trust Fund. |
18 | | (d) For the purpose of determining the local governmental |
19 | | unit whose tax is
applicable, a retail sale by a producer of |
20 | | coal or another mineral mined in
Illinois is a sale at retail |
21 | | at the place where the coal or other mineral mined
in Illinois |
22 | | is extracted from the earth. This paragraph does not apply to |
23 | | coal
or another mineral when it is delivered or shipped by the |
24 | | seller to the
purchaser
at a point outside Illinois so that the |
25 | | sale is exempt under the United States
Constitution as a sale |
26 | | in interstate or foreign commerce.
|
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1 | | (e) Nothing in this Section shall be construed to authorize |
2 | | a county to
impose a
tax upon the privilege of engaging in any |
3 | | business that under the Constitution
of the United States may |
4 | | not be made the subject of taxation by this State.
|
5 | | (e-5) If a county imposes a tax under this Section, the |
6 | | county board may,
by ordinance, discontinue or lower the rate |
7 | | of the tax. If the county board
lowers the tax rate or |
8 | | discontinues the tax, a referendum must be
held in accordance |
9 | | with subsection (a) of this Section in order to increase the
|
10 | | rate of the tax or to reimpose the discontinued tax.
|
11 | | (f) Beginning April 1, 1998 and through December 31, 2013, |
12 | | the results of any election authorizing a
proposition to impose |
13 | | a tax
under this Section or effecting a change in the rate of |
14 | | tax, or any ordinance
lowering the rate or discontinuing the |
15 | | tax,
shall be certified
by the
county clerk and filed with the |
16 | | Illinois Department of Revenue
either (i) on or
before the |
17 | | first day of April, whereupon the Department shall proceed to
|
18 | | administer and enforce the tax as of the first day of July next |
19 | | following
the filing; or (ii)
on or before the first day of |
20 | | October, whereupon the
Department shall proceed to administer |
21 | | and enforce the tax as of the first
day of January next |
22 | | following the filing.
|
23 | | Beginning January 1, 2014, the results of any election |
24 | | authorizing a proposition to impose a tax under this Section or |
25 | | effecting an increase in the rate of tax, along with the |
26 | | ordinance adopted to impose the tax or increase the rate of the |
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1 | | tax, or any ordinance adopted to lower the rate or discontinue |
2 | | the tax, shall be certified by the county clerk and filed with |
3 | | the Illinois Department of Revenue either (i) on or before the |
4 | | first day of May, whereupon the Department shall proceed to |
5 | | administer and enforce the tax as of the first day of July next |
6 | | following the adoption and filing; or (ii) on or before the |
7 | | first day of October, whereupon the Department shall proceed to |
8 | | administer and enforce the tax as of the first day of January |
9 | | next following the adoption and filing. |
10 | | (g) When certifying the amount of a monthly disbursement to |
11 | | a county under
this
Section, the Department shall increase or |
12 | | decrease the amounts by an amount
necessary to offset any |
13 | | miscalculation of previous disbursements. The offset
amount |
14 | | shall be the amount erroneously disbursed within the previous 6 |
15 | | months
from the time a miscalculation is discovered.
|
16 | | (h) This Section may be cited as the "Special County |
17 | | Occupation Tax
For Public Safety, Public Facilities, or |
18 | | Transportation Law".
|
19 | | (i) For purposes of this Section, "public safety" includes, |
20 | | but is not
limited to, crime prevention, detention, fire |
21 | | fighting, police, medical,
ambulance, or other emergency
|
22 | | services. The county may share tax proceeds received under this |
23 | | Section for public safety purposes, including proceeds |
24 | | received before August 4, 2009 (the effective date of Public |
25 | | Act 96-124), with any fire protection district located in the |
26 | | county. For the purposes of this Section, "transportation" |
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1 | | includes, but
is not limited to, the construction,
maintenance, |
2 | | operation, and improvement of public highways, any other
|
3 | | purpose for which a county may expend funds under the Illinois |
4 | | Highway Code,
and passenger rail transportation. For the |
5 | | purposes of this Section, "public facilities purposes" |
6 | | includes, but is not limited to, the acquisition, development, |
7 | | construction, reconstruction, rehabilitation, improvement, |
8 | | financing, architectural planning, and installation of capital |
9 | | facilities consisting of buildings, structures, and durable |
10 | | equipment and for the acquisition and improvement of real |
11 | | property and interest in real property required, or expected to |
12 | | be required, in connection with the public facilities, for use |
13 | | by the county for the furnishing of governmental services to |
14 | | its citizens, including but not limited to museums and nursing |
15 | | homes. |
16 | | (j) The Department may promulgate rules to implement Public |
17 | | Act 95-1002 only to the extent necessary to apply the existing |
18 | | rules for the Special County Retailers' Occupation Tax for |
19 | | Public Safety to this new purpose for public facilities.
|
20 | | (Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, |
21 | | eff. 7-28-16; 100-23, eff. 7-6-17.)
|
22 | | (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)
|
23 | | Sec. 5-1007. Home Rule County Service Occupation Tax Law. |
24 | | The corporate
authorities of a home rule county may impose a |
25 | | tax upon all persons
engaged, in such county, in the business |
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1 | | of making sales of service at the
same rate of tax imposed |
2 | | pursuant to Section 5-1006 of the selling price of
all tangible |
3 | | personal property transferred by such servicemen either in the
|
4 | | form of tangible personal property or in the form of real |
5 | | estate as an
incident to a sale of service. If imposed, such |
6 | | tax shall only be imposed
in 1/4% increments. On and after |
7 | | September 1, 1991, this additional tax may
not be imposed on |
8 | | the sales of food for human consumption which is to be
consumed |
9 | | off the premises where it is sold (other than alcoholic |
10 | | beverages,
soft drinks and food which has been prepared for |
11 | | immediate consumption) and
prescription and nonprescription |
12 | | medicines, drugs, medical appliances and
insulin, urine |
13 | | testing materials, syringes and needles used by diabetics.
The |
14 | | tax imposed by a home rule county pursuant to this Section and |
15 | | all
civil penalties that may be assessed as an incident thereof |
16 | | shall be
collected and enforced by the State Department of |
17 | | Revenue. The certificate
of registration which is issued by the |
18 | | Department to a retailer under the
Retailers' Occupation Tax |
19 | | Act or under the Service Occupation Tax Act shall
permit such |
20 | | registrant to engage in a business which is taxable under any
|
21 | | ordinance or resolution enacted pursuant to this Section |
22 | | without
registering separately with the Department under such |
23 | | ordinance or
resolution or under this Section. The Department |
24 | | shall have full power
to administer and enforce this Section; |
25 | | to collect all taxes and
penalties due hereunder; to dispose of |
26 | | taxes and penalties so collected
in the manner hereinafter |
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1 | | provided; and to determine all rights to
credit memoranda |
2 | | arising on account of the erroneous payment of tax or
penalty |
3 | | hereunder. In the administration of, and compliance with, this
|
4 | | Section the Department and persons who are subject to this |
5 | | Section
shall have the same rights, remedies, privileges, |
6 | | immunities, powers and
duties, and be subject to the same |
7 | | conditions, restrictions,
limitations, penalties and |
8 | | definitions of terms, and employ the same
modes of procedure, |
9 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in |
10 | | respect to all provisions therein other than the State rate of
|
11 | | tax), 4 (except that the reference to the State shall be to the |
12 | | taxing
county), 5, 7, 8 (except that the jurisdiction to which |
13 | | the tax shall be a
debt to the extent indicated in that Section |
14 | | 8 shall be the taxing county),
9 (except as to the disposition |
15 | | of taxes and penalties collected, and
except that the returned |
16 | | merchandise credit for this county tax may not be
taken against |
17 | | any State tax), 10, 11, 12 (except the reference therein to
|
18 | | Section 2b of the Retailers' Occupation Tax Act), 13 (except |
19 | | that any
reference to the State shall mean the taxing county), |
20 | | the first paragraph
of Section 15, 16, 17, 18, 19 and 20 of the |
21 | | Service Occupation Tax
Act and Section 3-7 of the Uniform |
22 | | Penalty and Interest Act, as fully as if
those provisions were |
23 | | set forth herein.
|
24 | | No tax may be imposed by a home rule county pursuant to |
25 | | this Section
unless such county also imposes a tax at the same |
26 | | rate pursuant to Section
5-1006.
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1 | | Persons subject to any tax imposed pursuant to the |
2 | | authority granted
in this Section may reimburse themselves for |
3 | | their serviceman's tax
liability hereunder by separately |
4 | | stating such tax as an additional
charge, which charge may be |
5 | | stated in combination, in a single amount,
with State tax which |
6 | | servicemen are authorized to collect under the
Service Use Tax |
7 | | Act, pursuant to such bracket schedules as the
Department may |
8 | | prescribe.
|
9 | | Whenever the Department determines that a refund should be |
10 | | made under
this Section to a claimant instead of issuing credit |
11 | | memorandum, the
Department shall notify the State Comptroller, |
12 | | who shall cause the
order to be drawn for the amount specified, |
13 | | and to the person named,
in such notification from the |
14 | | Department. Such refund shall be paid by
the State Treasurer |
15 | | out of the home rule county retailers' occupation tax fund.
|
16 | | The Department shall forthwith pay over to the State |
17 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
18 | | collected hereunder. |
19 | | As soon as possible after the first day of each month, |
20 | | beginning January 1, 2011, upon certification of the Department |
21 | | of Revenue, the Comptroller shall order transferred, and the |
22 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
23 | | local sales tax increment, as defined in the Innovation |
24 | | Development and Economy Act, collected under this Section |
25 | | during the second preceding calendar month for sales within a |
26 | | STAR bond district. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on
or before the 25th day of each calendar month, the |
3 | | Department shall
prepare and certify to the Comptroller the |
4 | | disbursement of stated sums
of money to named counties, the |
5 | | counties to be those from
which suppliers and servicemen have |
6 | | paid taxes or penalties hereunder to
the Department during the |
7 | | second preceding calendar month. The amount
to be paid to each |
8 | | county shall be the amount (not including credit
memoranda) |
9 | | collected hereunder during the second preceding calendar
month |
10 | | by the Department, and not including an amount equal to the |
11 | | amount
of refunds made during the second preceding calendar |
12 | | month by the
Department on behalf of such county, and not |
13 | | including any amounts that are transferred to the STAR Bonds |
14 | | Revenue Fund, less 1.5% 2% of the remainder, which the |
15 | | Department shall transfer into the Tax Compliance and |
16 | | Administration Fund. The Department, at the time of each |
17 | | monthly disbursement to the counties, shall prepare and certify |
18 | | to the State Comptroller the amount to be transferred into the |
19 | | Tax Compliance and Administration Fund under this Section. |
20 | | Within 10 days after receipt, by the
Comptroller, of the |
21 | | disbursement certification to the counties and the Tax |
22 | | Compliance and Administration Fund provided for
in this Section |
23 | | to be given to the Comptroller by the Department, the
|
24 | | Comptroller shall cause the orders to be drawn for the |
25 | | respective amounts
in accordance with the directions contained |
26 | | in such certification.
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1 | | In addition to the disbursement required by the preceding |
2 | | paragraph, an
allocation shall be made in each year to each |
3 | | county which received more
than $500,000 in disbursements under |
4 | | the preceding paragraph in the
preceding calendar year. The |
5 | | allocation shall be in an amount equal to the
average monthly |
6 | | distribution made to each such county under the preceding
|
7 | | paragraph during the preceding calendar year (excluding the 2 |
8 | | months of
highest receipts). The distribution made in March of |
9 | | each year
subsequent to the year in which an allocation was |
10 | | made pursuant to this
paragraph and the preceding paragraph |
11 | | shall be reduced by the
amount allocated and disbursed under |
12 | | this paragraph in the preceding
calendar year. The Department |
13 | | shall prepare and certify to the Comptroller
for disbursement |
14 | | the allocations made in accordance with this paragraph.
|
15 | | Nothing in this Section shall be construed to authorize a
|
16 | | county to impose a tax upon the privilege of engaging in any
|
17 | | business which under the Constitution of the United States may |
18 | | not be
made the subject of taxation by this State.
|
19 | | An ordinance or resolution imposing or discontinuing a tax |
20 | | hereunder or
effecting a change in the rate thereof shall be |
21 | | adopted and a certified
copy thereof filed with the Department |
22 | | on or before the first day of June,
whereupon the Department |
23 | | shall proceed to administer and enforce this
Section as of the |
24 | | first day of September next following such adoption and
filing. |
25 | | Beginning January 1, 1992, an ordinance or resolution imposing
|
26 | | or discontinuing the tax hereunder or effecting a change in the |
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1 | | rate
thereof shall be adopted and a certified copy thereof |
2 | | filed with the
Department on or before the first day of July, |
3 | | whereupon the Department
shall proceed to administer and |
4 | | enforce this Section as of the first day of
October next |
5 | | following such adoption and filing.
Beginning January 1, 1993, |
6 | | an ordinance or resolution imposing or
discontinuing the tax |
7 | | hereunder or effecting a change in the rate thereof
shall be |
8 | | adopted and a certified copy thereof filed with the Department |
9 | | on
or before the first day of October, whereupon the Department |
10 | | shall proceed
to administer and enforce this Section as of the |
11 | | first day of January next
following such adoption and filing.
|
12 | | Beginning April 1, 1998, an ordinance or
resolution imposing or
|
13 | | discontinuing the tax hereunder or effecting a change in the |
14 | | rate thereof shall
either (i) be adopted and a certified copy |
15 | | thereof filed with the Department on
or
before the first day of |
16 | | April, whereupon the Department shall proceed to
administer and |
17 | | enforce this Section as of the first day of July next following
|
18 | | the adoption and filing; or (ii) be adopted and a certified |
19 | | copy thereof filed
with the Department on or before the first |
20 | | day of October, whereupon the
Department shall proceed to |
21 | | administer and enforce this Section as of the first
day of |
22 | | January next following the adoption and filing.
|
23 | | This Section shall be known and may be cited as the Home |
24 | | Rule County
Service Occupation Tax Law.
|
25 | | (Source: P.A. 100-23, eff. 7-6-17.)
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1 | | Section 20-15. The Illinois Municipal Code is amended by |
2 | | changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, |
3 | | 8-11-1.7, 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 |
6 | | Act. The
corporate authorities of a home rule municipality may
|
7 | | impose a tax upon all persons engaged in the business of |
8 | | selling tangible
personal property, other than an item of |
9 | | tangible personal property titled
or registered with an agency |
10 | | of this State's government, at retail in the
municipality on |
11 | | the gross receipts from these sales made in
the course of such |
12 | | business. If imposed, the tax shall only
be imposed in 1/4% |
13 | | increments. On and after September 1, 1991, this
additional tax |
14 | | may not be imposed on the sales of food for human
consumption |
15 | | that is to be consumed off the premises where it
is sold (other |
16 | | than alcoholic beverages, soft drinks and food that has
been |
17 | | prepared for immediate consumption) and prescription and
|
18 | | nonprescription medicines, drugs, medical appliances and |
19 | | insulin, urine
testing materials, syringes and needles used by |
20 | | diabetics. The tax imposed
by a home rule municipality under |
21 | | this Section and all
civil penalties that may be assessed as an |
22 | | incident of the tax shall
be collected and enforced by the |
23 | | State Department of
Revenue. The certificate of registration |
24 | | that is issued by
the Department to a retailer under the |
25 | | Retailers' Occupation Tax Act
shall permit the retailer to |
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1 | | engage in a business that is taxable
under any ordinance or |
2 | | resolution enacted pursuant to
this Section without |
3 | | registering separately with the Department under such
|
4 | | ordinance or resolution or under this Section. The Department |
5 | | shall have
full power to administer and enforce this Section; |
6 | | to collect all taxes and
penalties due hereunder; to dispose of |
7 | | taxes and penalties so collected in
the manner hereinafter |
8 | | provided; and to determine all rights to
credit memoranda |
9 | | arising on account of the erroneous payment of tax or
penalty |
10 | | hereunder. In the administration of, and compliance with, this
|
11 | | Section the Department and persons who are subject to this |
12 | | Section shall
have the same rights, remedies, privileges, |
13 | | immunities, powers and duties,
and be subject to the same |
14 | | conditions, restrictions, limitations, penalties
and |
15 | | definitions of terms, and employ the same modes of procedure, |
16 | | as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k, |
17 | | 1m, 1n, 2 through
2-65 (in
respect to all provisions therein |
18 | | other than the State rate of tax), 2c, 3
(except as to the |
19 | | disposition of taxes and penalties collected), 4, 5, 5a,
5b, |
20 | | 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, |
21 | | 9, 10, 11,
12 and 13 of the Retailers' Occupation Tax Act and |
22 | | Section 3-7 of the
Uniform Penalty and Interest Act, as fully |
23 | | as if those provisions were
set forth herein.
|
24 | | No tax may be imposed by a home rule municipality under |
25 | | this Section
unless the municipality also imposes a tax at the |
26 | | same rate under Section
8-11-5 of this Act.
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1 | | Persons subject to any tax imposed under the authority |
2 | | granted in this
Section may reimburse themselves for their |
3 | | seller's tax liability hereunder
by separately stating that tax |
4 | | as an additional charge, which charge may be
stated in |
5 | | combination, in a single amount, with State tax which sellers |
6 | | are
required to collect under the Use Tax Act, pursuant to such |
7 | | bracket
schedules as the Department may prescribe.
|
8 | | Whenever the Department determines that a refund should be |
9 | | made under
this Section to a claimant instead of issuing a |
10 | | credit memorandum, the
Department shall notify the State |
11 | | Comptroller, who shall cause the
order to be drawn for the |
12 | | amount specified and to the person named
in the notification |
13 | | from the Department. The refund shall be paid by the
State |
14 | | Treasurer out of the home rule municipal retailers' occupation |
15 | | tax fund.
|
16 | | The Department shall immediately pay over to the State
|
17 | | Treasurer, ex officio, as trustee, all taxes and penalties |
18 | | collected
hereunder. |
19 | | As soon as possible after the first day of each month, |
20 | | beginning January 1, 2011, upon certification of the Department |
21 | | of Revenue, the Comptroller shall order transferred, and the |
22 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
23 | | local sales tax increment, as defined in the Innovation |
24 | | Development and Economy Act, collected under this Section |
25 | | during the second preceding calendar month for sales within a |
26 | | STAR bond district. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on or before the 25th day of each calendar month, the
|
3 | | Department shall prepare and certify to the Comptroller the |
4 | | disbursement of
stated sums of money to named municipalities, |
5 | | the municipalities to be
those from which retailers have paid |
6 | | taxes or penalties hereunder to the
Department during the |
7 | | second preceding calendar month. The amount to be
paid to each |
8 | | municipality shall be the amount (not including credit
|
9 | | memoranda) collected hereunder during the second preceding |
10 | | calendar month
by the Department plus an amount the Department |
11 | | determines is necessary to
offset any amounts that were |
12 | | erroneously paid to a different
taxing body, and not including |
13 | | an amount equal to the amount of refunds
made during the second |
14 | | preceding calendar month by the Department on
behalf of such |
15 | | municipality, and not including any amount that the Department
|
16 | | determines is necessary to offset any amounts that were payable |
17 | | to a
different taxing body but were erroneously paid to the |
18 | | municipality, and not including any amounts that are |
19 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
20 | | remainder, which the Department shall transfer into the Tax |
21 | | Compliance and Administration Fund. The Department, at the time |
22 | | of each monthly disbursement to the municipalities, shall |
23 | | prepare and certify to the State Comptroller the amount to be |
24 | | transferred into the Tax Compliance and Administration Fund |
25 | | under this Section. Within
10 days after receipt by the |
26 | | Comptroller of the disbursement certification
to the |
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|
1 | | municipalities and the Tax Compliance and Administration Fund |
2 | | provided for in this Section to be given to the
Comptroller by |
3 | | the Department, the Comptroller shall cause the orders to be
|
4 | | drawn for the respective amounts in accordance with the |
5 | | directions
contained in the certification.
|
6 | | In addition to the disbursement required by the preceding |
7 | | paragraph and
in order to mitigate delays caused by |
8 | | distribution procedures, an
allocation shall, if requested, be |
9 | | made within 10 days after January 14,
1991, and in November of |
10 | | 1991 and each year thereafter, to each
municipality that |
11 | | received more than $500,000 during the preceding fiscal
year, |
12 | | (July 1 through June 30) whether collected by the municipality |
13 | | or
disbursed by the Department as required by this Section. |
14 | | Within 10 days
after January 14, 1991, participating |
15 | | municipalities shall notify the
Department in writing of their |
16 | | intent to participate. In addition, for the
initial |
17 | | distribution, participating municipalities shall certify to |
18 | | the
Department the amounts collected by the municipality for |
19 | | each month under
its home rule occupation and service |
20 | | occupation tax during the period July
1, 1989 through June 30, |
21 | | 1990. The allocation within 10 days after January
14, 1991, |
22 | | shall be in an amount equal to the monthly average of these
|
23 | | amounts, excluding the 2 months of highest receipts. The |
24 | | monthly average
for the period of July 1, 1990 through June 30, |
25 | | 1991 will be determined as
follows: the amounts collected by |
26 | | the municipality under its home rule
occupation and service |
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1 | | occupation tax during the period of July 1, 1990
through |
2 | | September 30, 1990, plus amounts collected by the Department |
3 | | and
paid to such municipality through June 30, 1991, excluding |
4 | | the 2 months of
highest receipts. The monthly average for each |
5 | | subsequent period of July 1
through June 30 shall be an amount |
6 | | equal to the monthly distribution made
to each such |
7 | | municipality under the preceding paragraph during this period,
|
8 | | excluding the 2 months of highest receipts. The distribution |
9 | | made in
November 1991 and each year thereafter under this |
10 | | paragraph and the
preceding paragraph shall be reduced by the |
11 | | amount allocated and disbursed
under this paragraph in the |
12 | | preceding period of July 1 through June 30.
The Department |
13 | | shall prepare and certify to the Comptroller for
disbursement |
14 | | the allocations made in accordance with this paragraph.
|
15 | | For the purpose of determining the local governmental unit |
16 | | whose tax
is applicable, a retail sale by a producer of coal or |
17 | | other mineral
mined in Illinois is a sale at retail at the |
18 | | place where the coal or
other mineral mined in Illinois is |
19 | | extracted from the earth. This
paragraph does not apply to coal |
20 | | or other mineral when it is delivered
or shipped by the seller |
21 | | to the purchaser at a point outside Illinois so
that the sale |
22 | | is exempt under the United States Constitution as a sale in
|
23 | | interstate or foreign commerce.
|
24 | | Nothing in this Section shall be construed to authorize a
|
25 | | municipality to impose a tax upon the privilege of engaging in |
26 | | any
business which under the Constitution of the United States |
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1 | | may not be
made the subject of taxation by this State.
|
2 | | An ordinance or resolution imposing or discontinuing a tax |
3 | | hereunder or
effecting a change in the rate thereof shall be |
4 | | adopted and a certified
copy thereof filed with the Department |
5 | | on or before the first day of June,
whereupon the Department |
6 | | shall proceed to administer and enforce this
Section as of the |
7 | | first day of September next following the
adoption and filing. |
8 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
9 | | or discontinuing the tax hereunder or effecting a change in the
|
10 | | rate thereof shall be adopted and a certified copy thereof |
11 | | filed with the
Department on or before the first day of July, |
12 | | whereupon the Department
shall proceed to administer and |
13 | | enforce this Section as of the first day of
October next |
14 | | following such adoption and filing. Beginning January 1, 1993,
|
15 | | an ordinance or resolution imposing or discontinuing the tax |
16 | | hereunder or
effecting a change in the rate thereof shall be |
17 | | adopted and a certified
copy thereof filed with the Department |
18 | | on or before the first day of
October, whereupon the Department |
19 | | shall proceed to administer and enforce
this Section as of the |
20 | | first day of January next following the
adoption and filing.
|
21 | | However, a municipality located in a county with a population |
22 | | in excess of
3,000,000 that elected to become a home rule unit |
23 | | at the general primary
election in
1994 may adopt an ordinance |
24 | | or resolution imposing the tax under this Section
and file a |
25 | | certified copy of the ordinance or resolution with the |
26 | | Department on
or before July 1, 1994. The Department shall then |
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1 | | proceed to administer and
enforce this Section as of October 1, |
2 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
3 | | imposing or
discontinuing the tax hereunder or effecting a |
4 | | change in the rate thereof shall
either (i) be adopted and a |
5 | | certified copy thereof filed with the Department on
or
before |
6 | | the first day of April, whereupon the Department shall proceed |
7 | | to
administer and enforce this Section as of the first day of |
8 | | July next following
the adoption and filing; or (ii) be adopted |
9 | | and a certified copy thereof filed
with the Department on or |
10 | | before the first day of October, whereupon the
Department shall |
11 | | proceed to administer and enforce this Section as of the first
|
12 | | day of January next following the adoption and filing.
|
13 | | When certifying the amount of a monthly disbursement to a |
14 | | municipality
under this Section, the Department shall increase |
15 | | or decrease the amount by
an amount necessary to offset any |
16 | | misallocation of previous disbursements.
The offset amount |
17 | | shall be the amount erroneously disbursed
within the previous 6 |
18 | | months from the time a misallocation is discovered.
|
19 | | Any unobligated balance remaining in the Municipal |
20 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
21 | | was abolished by Public Act
85-1135, and all receipts of |
22 | | municipal tax as a result of audits of
liability periods prior |
23 | | to January 1, 1990, shall be paid into the Local
Government Tax |
24 | | Fund for distribution as provided by this Section prior to
the |
25 | | enactment of Public Act 85-1135. All receipts of municipal tax |
26 | | as a
result of an assessment not arising from an audit, for |
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1 | | liability periods
prior to January 1, 1990, shall be paid into |
2 | | the Local Government Tax Fund
for distribution before July 1, |
3 | | 1990, as provided by this Section prior to
the enactment of |
4 | | Public Act 85-1135; and on and after July 1,
1990, all such |
5 | | receipts shall be distributed as provided in Section
6z-18 of |
6 | | the State Finance Act.
|
7 | | As used in this Section, "municipal" and "municipality" |
8 | | means a city,
village or incorporated town, including an |
9 | | incorporated town that has
superseded a civil township.
|
10 | | This Section shall be known and may be cited as the Home |
11 | | Rule Municipal
Retailers' Occupation Tax Act.
|
12 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
13 | | (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)
|
14 | | Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' |
15 | | Occupation Tax Act. The corporate authorities of a non-home |
16 | | rule municipality may impose
a tax upon all persons engaged in |
17 | | the business of selling tangible
personal property, other than |
18 | | on an item of tangible personal property
which is titled and |
19 | | registered by an agency of this State's Government,
at retail |
20 | | in the municipality for expenditure on
public infrastructure or |
21 | | for property tax relief or both as defined in
Section 8-11-1.2 |
22 | | if approved by
referendum as provided in Section 8-11-1.1, of |
23 | | the gross receipts from such
sales made in the course of such |
24 | | business.
If the tax is approved by referendum on or after July |
25 | | 14, 2010 (the effective date of Public Act 96-1057), the |
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1 | | corporate authorities of a non-home rule municipality may, |
2 | | until December 31, 2020, use the proceeds of the tax for |
3 | | expenditure on municipal operations, in addition to or in lieu |
4 | | of any expenditure on public infrastructure or for property tax |
5 | | relief. The tax imposed may not be more than 1% and may be |
6 | | imposed only in
1/4% increments. The tax may not be imposed on |
7 | | the sale of food for human
consumption that is
to be consumed |
8 | | off the premises where it is sold (other than alcoholic
|
9 | | beverages, soft drinks, and food that has been prepared for |
10 | | immediate
consumption) and prescription and nonprescription |
11 | | medicines, drugs, medical
appliances, and insulin, urine |
12 | | testing materials, syringes, and needles used by
diabetics.
The |
13 | | tax imposed by a
municipality pursuant to this Section and all |
14 | | civil penalties that may be
assessed as an incident thereof |
15 | | shall be collected and enforced by the
State Department of |
16 | | Revenue. The certificate of registration which is
issued by the |
17 | | Department to a retailer under the Retailers' Occupation Tax
|
18 | | Act shall permit such retailer to engage in a business which is |
19 | | taxable
under any ordinance or resolution enacted pursuant to
|
20 | | this Section without registering separately with the |
21 | | Department under
such ordinance or resolution or under this |
22 | | Section. The Department
shall have full power to administer and |
23 | | enforce this Section; to collect
all taxes and penalties due |
24 | | hereunder; to dispose of taxes and penalties
so collected in |
25 | | the manner hereinafter provided, and to determine all
rights to |
26 | | credit memoranda, arising on account of the erroneous payment
|
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1 | | of tax or penalty hereunder. In the administration of, and |
2 | | compliance
with, this Section, the Department and persons who |
3 | | are subject to this
Section shall have the same rights, |
4 | | remedies, privileges, immunities,
powers and duties, and be |
5 | | subject to the same conditions, restrictions,
limitations, |
6 | | penalties and definitions of terms, and employ the same
modes |
7 | | of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, |
8 | | 1e,
1f, 1i, 1j, 2 through 2-65 (in respect to all provisions |
9 | | therein other than
the State rate of tax), 2c, 3 (except as to |
10 | | the disposition of taxes and
penalties collected), 4, 5, 5a, |
11 | | 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, |
12 | | 7, 8, 9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act |
13 | | and Section 3-7 of the Uniform Penalty and Interest
Act as |
14 | | fully as if those provisions were set forth herein.
|
15 | | No municipality may impose a tax under this Section unless |
16 | | the municipality
also imposes a tax at the same rate under |
17 | | Section 8-11-1.4 of this Code.
|
18 | | Persons subject to any tax imposed pursuant to the |
19 | | authority granted
in this Section may reimburse themselves for |
20 | | their seller's tax
liability hereunder by separately stating |
21 | | such tax as an additional
charge, which charge may be stated in |
22 | | combination, in a single amount,
with State tax which sellers |
23 | | are required to collect under the Use Tax
Act, pursuant to such |
24 | | bracket schedules as the Department may prescribe.
|
25 | | Whenever the Department determines that a refund should be |
26 | | made under
this Section to a claimant instead of issuing a |
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1 | | credit memorandum, the
Department shall notify the State |
2 | | Comptroller, who shall cause the
order to be drawn for the |
3 | | amount specified, and to the person named,
in such notification |
4 | | from the Department. Such refund shall be paid by
the State |
5 | | Treasurer out of the non-home rule municipal retailers'
|
6 | | occupation tax fund.
|
7 | | The Department shall forthwith pay over to the State |
8 | | Treasurer, ex
officio, as trustee, all taxes and penalties |
9 | | collected hereunder. |
10 | | As soon as possible after the first day of each month, |
11 | | beginning January 1, 2011, upon certification of the Department |
12 | | of Revenue, the Comptroller shall order transferred, and the |
13 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
14 | | local sales tax increment, as defined in the Innovation |
15 | | Development and Economy Act, collected under this Section |
16 | | during the second preceding calendar month for sales within a |
17 | | STAR bond district. |
18 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
19 | | on or
before the 25th day of each calendar month, the |
20 | | Department shall
prepare and certify to the Comptroller the |
21 | | disbursement of stated sums
of money to named municipalities, |
22 | | the municipalities to be those from
which retailers have paid |
23 | | taxes or penalties hereunder to the Department
during the |
24 | | second preceding calendar month. The amount to be paid to each
|
25 | | municipality shall be the amount (not including credit |
26 | | memoranda) collected
hereunder during the second preceding |
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1 | | calendar month by the Department plus
an amount the Department |
2 | | determines is necessary to offset any amounts
which were |
3 | | erroneously paid to a different taxing body, and not including
|
4 | | an amount equal to the amount of refunds made during the second |
5 | | preceding
calendar month by the Department on behalf of such |
6 | | municipality, and not
including any amount which the Department |
7 | | determines is necessary to offset
any amounts which were |
8 | | payable to a different taxing body but were
erroneously paid to |
9 | | the municipality, and not including any amounts that are |
10 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
11 | | remainder, which the Department shall transfer into the Tax |
12 | | Compliance and Administration Fund. The Department, at the time |
13 | | of each monthly disbursement to the municipalities, shall |
14 | | prepare and certify to the State Comptroller the amount to be |
15 | | transferred into the Tax Compliance and Administration Fund |
16 | | under this Section. Within 10 days after receipt, by the
|
17 | | Comptroller, of the disbursement certification to the |
18 | | municipalities and the Tax Compliance and Administration Fund
|
19 | | provided for in this Section to be given to the Comptroller by |
20 | | the
Department, the Comptroller shall cause the orders to be |
21 | | drawn for the
respective amounts in accordance with the |
22 | | directions contained in such
certification.
|
23 | | For the purpose of determining the local governmental unit |
24 | | whose tax
is applicable, a retail sale, by a producer of coal |
25 | | or other mineral
mined in Illinois, is a sale at retail at the |
26 | | place where the coal or
other mineral mined in Illinois is |
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1 | | extracted from the earth. This
paragraph does not apply to coal |
2 | | or other mineral when it is delivered
or shipped by the seller |
3 | | to the purchaser at a point outside Illinois so
that the sale |
4 | | is exempt under the Federal Constitution as a sale in
|
5 | | interstate or foreign commerce.
|
6 | | Nothing in this Section shall be construed to authorize a
|
7 | | municipality to impose a tax upon the privilege of engaging in |
8 | | any
business which under the constitution of the United States |
9 | | may not be
made the subject of taxation by this State.
|
10 | | When certifying the amount of a monthly disbursement to a |
11 | | municipality
under this Section, the Department shall increase |
12 | | or decrease such amount
by an amount necessary to offset any |
13 | | misallocation of previous
disbursements. The offset amount |
14 | | shall be the amount erroneously disbursed
within the previous 6 |
15 | | months from the time a misallocation is discovered.
|
16 | | The Department of Revenue shall implement this amendatory |
17 | | Act of the 91st
General Assembly so as to collect the tax on |
18 | | and after January 1, 2002.
|
19 | | As used in this Section, "municipal" and "municipality" |
20 | | means a city,
village or incorporated town, including an |
21 | | incorporated town which has
superseded a civil township.
|
22 | | This Section shall be known and may be cited as the |
23 | | "Non-Home Rule
Municipal Retailers' Occupation Tax Act".
|
24 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
25 | | (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)
|
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1 | | Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation |
2 | | Tax Act. The
corporate authorities of a non-home rule |
3 | | municipality may impose a
tax upon all persons engaged, in such |
4 | | municipality, in the business of
making sales of service for |
5 | | expenditure on
public infrastructure or for property tax relief |
6 | | or both as defined in
Section 8-11-1.2 if approved by
|
7 | | referendum as provided in Section 8-11-1.1, of the selling |
8 | | price of
all tangible personal property transferred by such |
9 | | servicemen either in
the form of tangible personal property or |
10 | | in the form of real estate as
an incident to a sale of service.
|
11 | | If the tax is approved by referendum on or after July 14, 2010 |
12 | | (the effective date of Public Act 96-1057), the corporate |
13 | | authorities of a non-home rule municipality may, until December |
14 | | 31, 2020, use the proceeds of the tax for expenditure on |
15 | | municipal operations, in addition to or in lieu of any |
16 | | expenditure on public infrastructure or for property tax |
17 | | relief. The tax imposed may not be more than 1% and may be |
18 | | imposed only in
1/4% increments. The tax may not be imposed on |
19 | | the sale of food for human
consumption that is
to be consumed |
20 | | off the premises where it is sold (other than alcoholic
|
21 | | beverages, soft drinks, and food that has been prepared for |
22 | | immediate
consumption) and prescription and nonprescription |
23 | | medicines, drugs, medical
appliances, and insulin, urine |
24 | | testing materials, syringes, and needles used by
diabetics.
The |
25 | | tax imposed by a municipality
pursuant to this Section and all |
26 | | civil penalties that may be assessed as
an incident thereof |
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1 | | shall be collected and enforced by the State
Department of |
2 | | Revenue. The certificate of registration which is issued
by the |
3 | | Department to a retailer under the Retailers' Occupation Tax
|
4 | | Act or under the Service Occupation Tax Act shall permit
such |
5 | | registrant to engage in a business which is taxable under any
|
6 | | ordinance or resolution enacted pursuant to this Section |
7 | | without
registering separately with the Department under such |
8 | | ordinance or
resolution or under this Section. The Department |
9 | | shall have full power
to administer and enforce this Section; |
10 | | to collect all taxes and
penalties due hereunder; to dispose of |
11 | | taxes and penalties so collected
in the manner hereinafter |
12 | | provided, and to determine all rights to
credit memoranda |
13 | | arising on account of the erroneous payment of tax or
penalty |
14 | | hereunder. In the administration of, and compliance with, this
|
15 | | Section the Department and persons who are subject to this |
16 | | Section
shall have the same rights, remedies, privileges, |
17 | | immunities, powers and
duties, and be subject to the same |
18 | | conditions, restrictions, limitations,
penalties and |
19 | | definitions of terms, and employ the same modes of procedure,
|
20 | | as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in |
21 | | respect to
all provisions therein other than the State rate of |
22 | | tax), 4 (except that
the reference to the State shall be to the |
23 | | taxing municipality), 5, 7, 8
(except that the jurisdiction to |
24 | | which the tax shall be a debt to the
extent indicated in that |
25 | | Section 8 shall be the taxing municipality), 9
(except as to |
26 | | the disposition of taxes and penalties collected, and except
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1 | | that the returned merchandise credit for this municipal tax may |
2 | | not be
taken against any State tax), 10, 11, 12 (except the |
3 | | reference therein to
Section 2b of the Retailers' Occupation |
4 | | Tax Act), 13 (except that any
reference to the State shall mean |
5 | | the taxing municipality), the first
paragraph of Section 15, |
6 | | 16, 17, 18, 19 and 20 of the Service Occupation
Tax Act and |
7 | | Section 3-7 of the Uniform Penalty and Interest Act, as fully
|
8 | | as if those provisions were set forth herein.
|
9 | | No municipality may impose a tax under this Section unless |
10 | | the municipality
also imposes a tax at the same rate under |
11 | | Section 8-11-1.3 of this Code.
|
12 | | Persons subject to any tax imposed pursuant to the |
13 | | authority granted
in this Section may reimburse themselves for |
14 | | their serviceman's tax
liability hereunder by separately |
15 | | stating such tax as an additional
charge, which charge may be |
16 | | stated in combination, in a single amount,
with State tax which |
17 | | servicemen are authorized to collect under the
Service Use Tax |
18 | | Act, pursuant to such bracket schedules as the
Department may |
19 | | prescribe.
|
20 | | Whenever the Department determines that a refund should be |
21 | | made under
this Section to a claimant instead of issuing credit |
22 | | memorandum, the
Department shall notify the State Comptroller, |
23 | | who shall cause the
order to be drawn for the amount specified, |
24 | | and to the person named,
in such notification from the |
25 | | Department. Such refund shall be paid by
the State Treasurer |
26 | | out of the municipal retailers' occupation tax fund.
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1 | | The Department shall forthwith pay over to the State |
2 | | Treasurer,
ex officio, as trustee, all taxes and penalties |
3 | | collected hereunder. |
4 | | As soon as possible after the first day of each month, |
5 | | beginning January 1, 2011, upon certification of the Department |
6 | | of Revenue, the Comptroller shall order transferred, and the |
7 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
8 | | local sales tax increment, as defined in the Innovation |
9 | | Development and Economy Act, collected under this Section |
10 | | during the second preceding calendar month for sales within a |
11 | | STAR bond district. |
12 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
13 | | on
or before the 25th day of each calendar month, the |
14 | | Department shall
prepare and certify to the Comptroller the |
15 | | disbursement of stated sums
of money to named municipalities, |
16 | | the municipalities to be those from
which suppliers and |
17 | | servicemen have paid taxes or penalties hereunder to
the |
18 | | Department during the second preceding calendar month. The |
19 | | amount
to be paid to each municipality shall be the amount (not |
20 | | including credit
memoranda) collected hereunder during the |
21 | | second preceding calendar
month by the Department, and not |
22 | | including an amount equal to the amount
of refunds made during |
23 | | the second preceding calendar month by the
Department on behalf |
24 | | of such municipality, and not including any amounts that are |
25 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
26 | | remainder, which the Department shall transfer into the Tax |
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1 | | Compliance and Administration Fund. The Department, at the time |
2 | | of each monthly disbursement to the municipalities, shall |
3 | | prepare and certify to the State Comptroller the amount to be |
4 | | transferred into the Tax Compliance and Administration Fund |
5 | | under this Section. Within 10 days
after receipt, by the |
6 | | Comptroller, of the disbursement certification to
the |
7 | | municipalities, the General Revenue Fund, and the Tax |
8 | | Compliance and Administration Fund provided for in this
Section |
9 | | to be given to the Comptroller by the Department, the
|
10 | | Comptroller shall cause the orders to be drawn for the |
11 | | respective
amounts in accordance with the directions contained |
12 | | in such
certification.
|
13 | | The Department of Revenue shall implement this amendatory |
14 | | Act of the 91st
General Assembly so as to collect the tax on |
15 | | and after January 1, 2002.
|
16 | | Nothing in this Section shall be construed to authorize a
|
17 | | municipality to impose a tax upon the privilege of engaging in |
18 | | any
business which under the constitution of the United States |
19 | | may not be
made the subject of taxation by this State.
|
20 | | As used in this Section, "municipal" or "municipality" |
21 | | means or refers to
a city, village or incorporated town, |
22 | | including an incorporated town which
has superseded a civil |
23 | | township.
|
24 | | This Section shall be known and may be cited as the |
25 | | "Non-Home Rule Municipal
Service Occupation Tax Act".
|
26 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
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1 | | (65 ILCS 5/8-11-1.6)
|
2 | | Sec. 8-11-1.6. Non-home rule municipal retailers |
3 | | occupation tax;
municipalities between 20,000 and 25,000. The
|
4 | | corporate
authorities of a non-home rule municipality with a |
5 | | population of more than
20,000 but less than 25,000 that has, |
6 | | prior to January 1, 1987, established a
Redevelopment Project |
7 | | Area that has been certified as a State Sales Tax
Boundary and |
8 | | has issued bonds or otherwise incurred indebtedness to pay for
|
9 | | costs in excess of $5,000,000, which is secured in part by a |
10 | | tax increment
allocation fund, in accordance with the |
11 | | provisions of Division 11-74.4 of this
Code may, by passage of |
12 | | an ordinance, impose a tax upon all persons engaged in
the |
13 | | business of selling tangible personal property, other than on |
14 | | an item of
tangible personal property that is titled and |
15 | | registered by an agency of this
State's Government, at retail |
16 | | in the municipality. This tax may not be
imposed on the sales |
17 | | of food for human consumption that is to be consumed off
the |
18 | | premises where it is sold (other than alcoholic beverages, soft |
19 | | drinks, and
food that has been prepared for immediate |
20 | | consumption) and prescription and
nonprescription medicines, |
21 | | drugs, medical appliances and insulin, urine testing
|
22 | | materials, syringes, and needles used by diabetics.
If imposed, |
23 | | the tax shall
only be imposed in .25% increments of the gross |
24 | | receipts from such sales made
in the course of business. Any |
25 | | tax imposed by a municipality under this Section
and all civil |
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1 | | penalties that may be assessed as an incident thereof shall be
|
2 | | collected and enforced by the State Department of Revenue. An |
3 | | ordinance
imposing a tax hereunder or effecting a change in the |
4 | | rate
thereof shall be adopted and a certified copy thereof |
5 | | filed with the Department
on or before the first day of |
6 | | October, whereupon the Department shall proceed
to administer |
7 | | and enforce this Section as of the first day of January next
|
8 | | following such adoption and filing. The certificate of |
9 | | registration that is
issued by the Department to a retailer |
10 | | under the Retailers' Occupation Tax Act
shall permit the |
11 | | retailer to engage in a business that is taxable under any
|
12 | | ordinance or resolution enacted under this Section without |
13 | | registering
separately with the Department under the ordinance |
14 | | or resolution or under this
Section. The Department shall have |
15 | | full power to administer and enforce this
Section, to collect |
16 | | all taxes and penalties due hereunder, to dispose of taxes
and |
17 | | penalties so collected in the manner hereinafter provided, and |
18 | | to determine
all rights to credit memoranda, arising on account |
19 | | of the erroneous payment of
tax or penalty hereunder. In the |
20 | | administration of, and compliance with
this Section, the |
21 | | Department and persons who are subject to this Section shall
|
22 | | have the same rights, remedies, privileges, immunities, |
23 | | powers, and duties, and
be subject to the same conditions, |
24 | | restrictions, limitations, penalties, and
definitions of |
25 | | terms, and employ the same modes of procedure, as are |
26 | | prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 |
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1 | | through 2-65 (in respect to all
provisions therein other than |
2 | | the State rate of tax), 2c, 3 (except as to the
disposition of |
3 | | taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
|
4 | | 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 |
5 | | and 13 of the
Retailers' Occupation Tax Act and Section 3-7 of |
6 | | the Uniform Penalty and
Interest Act as fully as if those |
7 | | provisions were set forth herein.
|
8 | | A tax may not be imposed by a municipality under this |
9 | | Section unless the
municipality also imposes a tax at the same |
10 | | rate under Section 8-11-1.7 of this
Act.
|
11 | | Persons subject to any tax imposed under the authority |
12 | | granted in this
Section , may reimburse themselves for their |
13 | | seller's tax liability hereunder by
separately stating the tax |
14 | | as an additional charge, which charge may be stated
in |
15 | | combination, in a single amount, with State tax which sellers |
16 | | are required
to collect under the Use Tax Act, pursuant to such |
17 | | bracket schedules as the
Department may prescribe.
|
18 | | Whenever the Department determines that a refund should be |
19 | | made under this
Section to a claimant, instead of issuing a |
20 | | credit memorandum, the Department
shall notify the State |
21 | | Comptroller, who shall cause the order to be drawn for
the |
22 | | amount specified, and to the person named in the notification |
23 | | from the
Department. The refund shall be paid by the State |
24 | | Treasurer out of the
Non-Home Rule Municipal Retailers' |
25 | | Occupation Tax Fund, which is hereby
created.
|
26 | | The Department shall forthwith pay over to the State |
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1 | | Treasurer, ex officio,
as trustee, all taxes and penalties |
2 | | collected hereunder. |
3 | | As soon as possible after the first day of each month, |
4 | | beginning January 1, 2011, upon certification of the Department |
5 | | of Revenue, the Comptroller shall order transferred, and the |
6 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
7 | | local sales tax increment, as defined in the Innovation |
8 | | Development and Economy Act, collected under this Section |
9 | | during the second preceding calendar month for sales within a |
10 | | STAR bond district. |
11 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
12 | | on or before the 25th
day of each calendar month, the |
13 | | Department shall prepare and certify to the
Comptroller the |
14 | | disbursement of stated sums of money to named municipalities,
|
15 | | the municipalities to be those from which retailers have paid |
16 | | taxes or
penalties hereunder to the Department during the |
17 | | second preceding calendar
month. The amount to be paid to each |
18 | | municipality shall be the amount (not
including credit |
19 | | memoranda) collected hereunder during the second preceding
|
20 | | calendar month by the Department plus an amount the Department |
21 | | determines is
necessary to offset any amounts that were |
22 | | erroneously paid to a different
taxing body, and not including |
23 | | an amount equal to the amount of refunds made
during the second |
24 | | preceding calendar month by the Department on behalf of the
|
25 | | municipality, and not including any amount that the Department |
26 | | determines is
necessary to offset any amounts that were payable |
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1 | | to a different taxing body
but were erroneously paid to the |
2 | | municipality, and not including any amounts that are |
3 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
4 | | remainder, which the Department shall transfer into the Tax |
5 | | Compliance and Administration Fund. The Department, at the time |
6 | | of each monthly disbursement to the municipalities, shall |
7 | | prepare and certify to the State Comptroller the amount to be |
8 | | transferred into the Tax Compliance and Administration Fund |
9 | | under this Section. Within 10 days after receipt
by the |
10 | | Comptroller of the disbursement certification to the |
11 | | municipalities
and the Tax Compliance and Administration Fund |
12 | | provided for in this Section to be given to the Comptroller by |
13 | | the Department,
the Comptroller shall cause the orders to be |
14 | | drawn for the respective amounts
in accordance with the |
15 | | directions contained in the certification.
|
16 | | For the purpose of determining the local governmental unit |
17 | | whose tax is
applicable, a retail sale by a producer of coal or |
18 | | other mineral mined in
Illinois is a sale at retail at the |
19 | | place where the coal or other mineral
mined in Illinois is |
20 | | extracted from the earth. This paragraph does not apply
to coal |
21 | | or other mineral when it is delivered or shipped by the seller |
22 | | to the
purchaser at a point outside Illinois so that the sale |
23 | | is exempt under the
federal Constitution as a sale in |
24 | | interstate or foreign commerce.
|
25 | | Nothing in this Section shall be construed to authorize a |
26 | | municipality to
impose a tax upon the privilege of engaging in |
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1 | | any business which under the
constitution of the United States |
2 | | may not be made the subject of taxation by
this State.
|
3 | | When certifying the amount of a monthly disbursement to a |
4 | | municipality under
this Section, the Department shall increase |
5 | | or decrease the amount by an
amount necessary to offset any |
6 | | misallocation of previous disbursements. The
offset amount |
7 | | shall be the amount erroneously disbursed within the previous 6
|
8 | | months from the time a misallocation is discovered.
|
9 | | As used in this Section, "municipal" and "municipality" |
10 | | means a city,
village, or incorporated town, including an |
11 | | incorporated town that has
superseded a civil township.
|
12 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
13 | | 100-23, eff. 7-6-17; revised 10-3-17.)
|
14 | | (65 ILCS 5/8-11-1.7)
|
15 | | Sec. 8-11-1.7. Non-home rule municipal service occupation |
16 | | tax;
municipalities between 20,000 and 25,000. The corporate |
17 | | authorities of a
non-home rule municipality
with a population |
18 | | of more than 20,000 but less than 25,000 as determined by the
|
19 | | last preceding decennial census that has, prior to January 1, |
20 | | 1987, established
a Redevelopment Project Area that has been |
21 | | certified as a State Sales Tax
Boundary and has issued bonds or |
22 | | otherwise incurred indebtedness to pay for
costs in excess of |
23 | | $5,000,000, which is secured in part by a tax increment
|
24 | | allocation fund, in accordance with the provisions of Division |
25 | | 11-74.4 of this
Code may, by passage of an ordinance, impose a |
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1 | | tax upon all persons engaged in
the municipality in the |
2 | | business of making sales of service. If imposed, the
tax shall |
3 | | only be imposed in .25% increments of the selling price of all
|
4 | | tangible personal property transferred by such servicemen |
5 | | either in the form of
tangible personal property or in the form |
6 | | of real estate as an incident to a
sale of service.
This tax |
7 | | may not be imposed on the sales of food for human consumption |
8 | | that
is to be consumed off the premises where it is sold (other |
9 | | than alcoholic
beverages, soft drinks, and food that has been |
10 | | prepared for immediate
consumption) and prescription and |
11 | | nonprescription medicines, drugs, medical
appliances and |
12 | | insulin, urine testing materials, syringes, and needles used by
|
13 | | diabetics.
The tax imposed by a municipality under this Section |
14 | | Sec. and all
civil penalties that may be assessed as an |
15 | | incident thereof shall be collected
and enforced by the State |
16 | | Department of Revenue. An ordinance
imposing a tax hereunder or |
17 | | effecting a change in the rate
thereof shall be adopted and a |
18 | | certified copy thereof filed with the Department
on or before |
19 | | the first day of October, whereupon the Department shall |
20 | | proceed
to administer and enforce this Section as of the first |
21 | | day of January next
following such adoption and filing. The |
22 | | certificate of
registration that is issued by the Department to |
23 | | a retailer
under the Retailers' Occupation Tax Act or under the |
24 | | Service Occupation Tax Act
shall permit the registrant to |
25 | | engage in a business that is taxable under any
ordinance or |
26 | | resolution enacted under this Section without registering
|
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1 | | separately with the Department under the ordinance or |
2 | | resolution or under this
Section. The Department shall have |
3 | | full power to administer and enforce this
Section, to collect |
4 | | all taxes and penalties due hereunder, to dispose of taxes
and |
5 | | penalties so collected in a manner hereinafter provided, and to |
6 | | determine
all rights to credit memoranda arising on account of |
7 | | the erroneous payment of
tax or penalty hereunder. In the |
8 | | administration of and compliance with this
Section, the |
9 | | Department and persons who are subject to this Section shall |
10 | | have
the same rights, remedies, privileges, immunities, |
11 | | powers, and duties, and be
subject to the same conditions, |
12 | | restrictions, limitations, penalties and
definitions of terms, |
13 | | and employ the same modes of procedure, as are prescribed
in |
14 | | Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all |
15 | | provisions therein
other than the State rate of tax), 4 (except |
16 | | that the reference to the State
shall be to the taxing |
17 | | municipality), 5, 7, 8 (except that the jurisdiction to
which |
18 | | the tax shall be a debt to the extent indicated in that Section |
19 | | 8 shall
be the taxing municipality), 9 (except as to the |
20 | | disposition of taxes and
penalties collected, and except that |
21 | | the returned merchandise credit for this
municipal tax may not |
22 | | be taken against any State tax), 10, 11, 12, (except the
|
23 | | reference therein to Section 2b of the Retailers' Occupation |
24 | | Tax Act), 13
(except that any reference to the State shall mean |
25 | | the taxing municipality),
the first paragraph of Sections 15, |
26 | | 16, 17, 18, 19, and 20 of the Service
Occupation Tax Act and |
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1 | | Section 3-7 of the Uniform Penalty and Interest Act, as
fully |
2 | | as if those provisions were set forth herein.
|
3 | | A tax may not be imposed by a municipality under this |
4 | | Section unless the
municipality also imposes a tax at the same |
5 | | rate under Section 8-11-1.6 of this
Act.
|
6 | | Person subject to any tax imposed under the authority |
7 | | granted in this Section
may reimburse themselves for their |
8 | | servicemen's tax liability hereunder by
separately stating the |
9 | | tax as an additional charge, which charge may be stated
in |
10 | | combination, in a single amount, with State tax that servicemen |
11 | | are
authorized to collect under the Service Use Tax Act, under |
12 | | such bracket
schedules as the Department may prescribe.
|
13 | | Whenever the Department determines that a refund should be |
14 | | made under this
Section to a claimant instead of issuing credit |
15 | | memorandum, the Department
shall notify the State Comptroller, |
16 | | who shall cause the order to be drawn for
the amount specified, |
17 | | and to the person named, in such notification from the
|
18 | | Department. The refund shall be paid by the State Treasurer out |
19 | | of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.
|
20 | | The Department shall forthwith pay over to the State |
21 | | Treasurer, ex officio,
as trustee, all taxes and penalties |
22 | | collected hereunder. |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
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1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this Section |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on or before the 25th
day of each calendar month, the |
7 | | Department shall prepare and certify to the
Comptroller the |
8 | | disbursement of stated sums of money to named municipalities,
|
9 | | the municipalities to be those from which suppliers and |
10 | | servicemen have paid
taxes or penalties hereunder to the |
11 | | Department during the second preceding
calendar month. The |
12 | | amount to be paid to each municipality shall be the amount
(not |
13 | | including credit memoranda) collected hereunder during the |
14 | | second
preceding calendar month by the Department, and not |
15 | | including an amount equal
to the amount of refunds made during |
16 | | the second preceding calendar month by the
Department on behalf |
17 | | of such municipality, and not including any amounts that are |
18 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
19 | | remainder, which the Department shall transfer into the Tax |
20 | | Compliance and Administration Fund. The Department, at the time |
21 | | of each monthly disbursement to the municipalities, shall |
22 | | prepare and certify to the State Comptroller the amount to be |
23 | | transferred into the Tax Compliance and Administration Fund |
24 | | under this Section. Within 10 days after receipt by the
|
25 | | Comptroller of the disbursement certification to the |
26 | | municipalities, the Tax Compliance and Administration Fund, |
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1 | | and the
General Revenue Fund, provided for in this Section to |
2 | | be given to the
Comptroller by the Department, the Comptroller |
3 | | shall cause the orders to be
drawn for the respective amounts |
4 | | in accordance with the directions contained in
the |
5 | | certification.
|
6 | | When certifying the amount of a monthly disbursement to a |
7 | | municipality
under this Section, the Department shall increase |
8 | | or decrease the amount by an
amount necessary to offset any |
9 | | misallocation of previous disbursements. The
offset amount |
10 | | shall be the amount erroneously disbursed within the previous 6
|
11 | | months from the time a misallocation is discovered.
|
12 | | Nothing in this Section shall be construed to authorize a |
13 | | municipality to
impose a tax upon the privilege of engaging in |
14 | | any business which under the
constitution of the United States |
15 | | may not be made the subject of taxation by
this State.
|
16 | | (Source: P.A. 100-23, eff. 7-6-17; revised 10-3-17.)
|
17 | | (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)
|
18 | | Sec. 8-11-5. Home Rule Municipal Service Occupation Tax |
19 | | Act. The
corporate authorities of a home rule municipality may
|
20 | | impose a tax upon all persons engaged, in such municipality, in |
21 | | the
business of making sales of service at the same rate of tax |
22 | | imposed
pursuant to Section 8-11-1, of the selling price of all |
23 | | tangible personal
property transferred by such servicemen |
24 | | either in the form of tangible
personal property or in the form |
25 | | of real estate as an incident to a sale of
service. If imposed, |
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1 | | such tax shall only be imposed in 1/4% increments. On
and after |
2 | | September 1, 1991, this additional tax may not be imposed on |
3 | | the
sales of food for human consumption which is to be consumed |
4 | | off the
premises where it is sold (other than alcoholic |
5 | | beverages, soft
drinks and food which has been prepared for |
6 | | immediate consumption) and
prescription and nonprescription |
7 | | medicines, drugs, medical appliances and
insulin, urine |
8 | | testing materials, syringes and needles used by diabetics.
The |
9 | | tax imposed by a home rule municipality
pursuant to this |
10 | | Section and all civil penalties that may be assessed as
an |
11 | | incident thereof shall be collected and enforced by the State
|
12 | | Department of Revenue. The certificate of registration which is |
13 | | issued
by the Department to a retailer under the Retailers' |
14 | | Occupation Tax
Act or under the Service Occupation Tax Act |
15 | | shall permit
such registrant to engage in a business which is |
16 | | taxable under any
ordinance or resolution enacted pursuant to |
17 | | this Section without
registering separately with the |
18 | | Department under such ordinance or
resolution or under this |
19 | | Section. The Department shall have full power
to administer and |
20 | | enforce this Section; to collect all taxes and
penalties due |
21 | | hereunder; to dispose of taxes and penalties so collected
in |
22 | | the manner hereinafter provided, and to determine all rights to
|
23 | | credit memoranda arising on account of the erroneous payment of |
24 | | tax or
penalty hereunder. In the administration of, and |
25 | | compliance with, this
Section the Department and persons who |
26 | | are subject to this Section
shall have the same rights, |
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1 | | remedies, privileges, immunities, powers and
duties, and be |
2 | | subject to the same conditions, restrictions,
limitations, |
3 | | penalties and definitions of terms, and employ the same
modes |
4 | | of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 |
5 | | through
3-50 (in respect to all provisions therein other than |
6 | | the State rate of
tax), 4 (except that the reference to the |
7 | | State shall be to the taxing
municipality), 5, 7, 8 (except |
8 | | that the jurisdiction to which the tax shall
be a debt to the |
9 | | extent indicated in that Section 8 shall be the taxing
|
10 | | municipality), 9 (except as to the disposition of taxes and |
11 | | penalties
collected, and except that the returned merchandise |
12 | | credit for this
municipal tax may not be taken against any |
13 | | State tax), 10, 11, 12
(except the reference therein to Section |
14 | | 2b of the Retailers' Occupation
Tax Act), 13 (except that any |
15 | | reference to the State shall mean the
taxing municipality), the |
16 | | first paragraph of Section 15, 16, 17
(except that credit |
17 | | memoranda issued hereunder may not be used to
discharge any |
18 | | State tax liability), 18, 19 and 20 of the Service
Occupation |
19 | | Tax Act and Section 3-7 of the Uniform Penalty and Interest |
20 | | Act,
as fully as if those provisions were set forth herein.
|
21 | | No tax may be imposed by a home rule municipality pursuant |
22 | | to this
Section unless such municipality also imposes a tax at |
23 | | the same rate
pursuant to Section 8-11-1 of this Act.
|
24 | | Persons subject to any tax imposed pursuant to the |
25 | | authority granted
in this Section may reimburse themselves for |
26 | | their serviceman's tax
liability hereunder by separately |
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1 | | stating such tax as an additional
charge, which charge may be |
2 | | stated in combination, in a single amount,
with State tax which |
3 | | servicemen are authorized to collect under the
Service Use Tax |
4 | | Act, pursuant to such bracket schedules as the
Department may |
5 | | prescribe.
|
6 | | Whenever the Department determines that a refund should be |
7 | | made under
this Section to a claimant instead of issuing credit |
8 | | memorandum, the
Department shall notify the State Comptroller, |
9 | | who shall cause the
order to be drawn for the amount specified, |
10 | | and to the person named,
in such notification from the |
11 | | Department. Such refund shall be paid by
the State Treasurer |
12 | | out of the home rule municipal retailers' occupation
tax fund.
|
13 | | The Department shall forthwith pay over to the State |
14 | | Treasurer,
ex-officio, as trustee, all taxes and penalties |
15 | | collected hereunder. |
16 | | As soon as possible after the first day of each month, |
17 | | beginning January 1, 2011, upon certification of the Department |
18 | | of Revenue, the Comptroller shall order transferred, and the |
19 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
20 | | local sales tax increment, as defined in the Innovation |
21 | | Development and Economy Act, collected under this Section |
22 | | during the second preceding calendar month for sales within a |
23 | | STAR bond district. |
24 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
25 | | on
or before the 25th day of each calendar month, the |
26 | | Department shall
prepare and certify to the Comptroller the |
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1 | | disbursement of stated sums
of money to named municipalities, |
2 | | the municipalities to be those from
which suppliers and |
3 | | servicemen have paid taxes or penalties hereunder to
the |
4 | | Department during the second preceding calendar month. The |
5 | | amount
to be paid to each municipality shall be the amount (not |
6 | | including credit
memoranda) collected hereunder during the |
7 | | second preceding calendar
month by the Department, and not |
8 | | including an amount equal to the amount
of refunds made during |
9 | | the second preceding calendar month by the
Department on behalf |
10 | | of such municipality, and not including any amounts that are |
11 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
12 | | remainder, which the Department shall transfer into the Tax |
13 | | Compliance and Administration Fund. The Department, at the time |
14 | | of each monthly disbursement to the municipalities, shall |
15 | | prepare and certify to the State Comptroller the amount to be |
16 | | transferred into the Tax Compliance and Administration Fund |
17 | | under this Section. Within 10 days after receipt, by
the |
18 | | Comptroller, of the disbursement certification to the |
19 | | municipalities and the Tax Compliance and Administration Fund
|
20 | | provided for in this Section to be given to the Comptroller by |
21 | | the
Department, the Comptroller shall cause the orders to be |
22 | | drawn for the
respective amounts in accordance with the |
23 | | directions contained in such
certification.
|
24 | | In addition to the disbursement required by the preceding |
25 | | paragraph and
in order to mitigate delays caused by |
26 | | distribution procedures, an
allocation shall, if requested, be |
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1 | | made within 10 days after January 14, 1991,
and in November of |
2 | | 1991 and each year thereafter, to each municipality that
|
3 | | received more than $500,000 during the preceding fiscal year, |
4 | | (July 1 through
June 30) whether collected by the municipality |
5 | | or disbursed by the Department
as required by this Section. |
6 | | Within 10 days after January 14, 1991,
participating |
7 | | municipalities shall notify the Department in writing of their
|
8 | | intent to participate. In addition, for the initial |
9 | | distribution,
participating municipalities shall certify to |
10 | | the Department the amounts
collected by the municipality for |
11 | | each month under its home rule occupation and
service |
12 | | occupation tax during the period July 1, 1989 through June 30, |
13 | | 1990.
The allocation within 10 days after January 14, 1991,
|
14 | | shall be in an amount equal to the monthly average of these |
15 | | amounts,
excluding the 2 months of highest receipts. Monthly |
16 | | average for the period
of July 1, 1990 through June 30, 1991 |
17 | | will be determined as follows: the
amounts collected by the |
18 | | municipality under its home rule occupation and
service |
19 | | occupation tax during the period of July 1, 1990 through |
20 | | September 30,
1990, plus amounts collected by the Department |
21 | | and paid to such
municipality through June 30, 1991, excluding |
22 | | the 2 months of highest
receipts. The monthly average for each |
23 | | subsequent period of July 1 through
June 30 shall be an amount |
24 | | equal to the monthly distribution made to each
such |
25 | | municipality under the preceding paragraph during this period,
|
26 | | excluding the 2 months of highest receipts. The distribution |
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1 | | made in
November 1991 and each year thereafter under this |
2 | | paragraph and the
preceding paragraph shall be reduced by the |
3 | | amount allocated and disbursed
under this paragraph in the |
4 | | preceding period of July 1 through June 30.
The Department |
5 | | shall prepare and certify to the Comptroller for
disbursement |
6 | | the allocations made in accordance with this paragraph.
|
7 | | Nothing in this Section shall be construed to authorize a
|
8 | | municipality to impose a tax upon the privilege of engaging in |
9 | | any
business which under the constitution of the United States |
10 | | may not be
made the subject of taxation by this State.
|
11 | | An ordinance or resolution imposing or discontinuing a tax |
12 | | hereunder or
effecting a change in the rate thereof shall be |
13 | | adopted and a certified
copy thereof filed with the Department |
14 | | on or before the first day of June,
whereupon the Department |
15 | | shall proceed to administer and enforce this
Section as of the |
16 | | first day of September next following such adoption and
filing. |
17 | | Beginning January 1, 1992, an ordinance or resolution imposing |
18 | | or
discontinuing the tax hereunder or effecting a change in the |
19 | | rate thereof
shall be adopted and a certified copy thereof |
20 | | filed with the Department on
or before the first day of July, |
21 | | whereupon the Department shall proceed to
administer and |
22 | | enforce this Section as of the first day of October next
|
23 | | following such adoption and filing. Beginning January 1, 1993, |
24 | | an ordinance
or resolution imposing or discontinuing the tax |
25 | | hereunder or effecting a
change in the rate thereof shall be |
26 | | adopted and a certified copy thereof
filed with the Department |
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1 | | on or before the first day of October, whereupon
the Department |
2 | | shall proceed to administer and enforce this Section as of
the |
3 | | first day of January next following such adoption and filing.
|
4 | | However, a municipality located in a county with a population |
5 | | in excess of
3,000,000 that elected to become a home rule unit |
6 | | at the general primary
election in 1994 may adopt an ordinance |
7 | | or resolution imposing the tax under
this Section and file a |
8 | | certified copy of the ordinance or resolution with the
|
9 | | Department on or before July 1, 1994. The Department shall then |
10 | | proceed to
administer and enforce this Section as of October 1, |
11 | | 1994.
Beginning April 1, 1998, an ordinance or
resolution |
12 | | imposing or
discontinuing the tax hereunder or effecting a |
13 | | change in the rate thereof shall
either (i) be adopted and a |
14 | | certified copy thereof filed with the Department on
or
before |
15 | | the first day of April, whereupon the Department shall proceed |
16 | | to
administer and enforce this Section as of the first day of |
17 | | July next following
the adoption and filing; or (ii) be adopted |
18 | | and a certified copy thereof filed
with the Department on or |
19 | | before the first day of October, whereupon the
Department shall |
20 | | proceed to administer and enforce this Section as of the first
|
21 | | day of January next following the adoption and filing.
|
22 | | Any unobligated balance remaining in the Municipal |
23 | | Retailers' Occupation
Tax Fund on December 31, 1989, which fund |
24 | | was abolished by Public Act
85-1135, and all receipts of |
25 | | municipal tax as a result of audits of
liability periods prior |
26 | | to January 1, 1990, shall be paid into the Local
Government Tax |
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1 | | Fund, for distribution as provided by this Section prior to
the |
2 | | enactment of Public Act 85-1135. All receipts of municipal tax |
3 | | as a
result of an assessment not arising from an audit, for |
4 | | liability periods
prior to January 1, 1990, shall be paid into |
5 | | the Local Government Tax Fund
for distribution before July 1, |
6 | | 1990, as provided by this Section prior to
the enactment of |
7 | | Public Act 85-1135, and on and after July 1, 1990, all
such |
8 | | receipts shall be distributed as provided in Section 6z-18 of |
9 | | the
State Finance Act.
|
10 | | As used in this Section, "municipal" and "municipality" |
11 | | means a city,
village or incorporated town, including an |
12 | | incorporated town which has
superseded a civil township.
|
13 | | This Section shall be known and may be cited as the Home |
14 | | Rule Municipal
Service Occupation Tax Act.
|
15 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
16 | | Section 20-20. The Metropolitan Pier and Exposition |
17 | | Authority Act is amended by changing Section 13 as follows:
|
18 | | (70 ILCS 210/13) (from Ch. 85, par. 1233)
|
19 | | Sec. 13.
(a) The Authority shall not have power to levy |
20 | | taxes for any
purpose, except as provided in subsections (b), |
21 | | (c), (d), (e), and (f).
|
22 | | (b) By ordinance the Authority shall, as soon as |
23 | | practicable after July 1, 1992 ( the
effective date of Public |
24 | | Act 87-733) this amendatory Act of 1991 , impose a Metropolitan |
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1 | | Pier and
Exposition Authority Retailers' Occupation Tax upon |
2 | | all persons engaged in
the business of selling tangible |
3 | | personal property at retail within the
territory described in |
4 | | this subsection at the rate of 1.0% of the gross
receipts (i) |
5 | | from the sale of food, alcoholic beverages, and soft drinks
|
6 | | sold for consumption on the premises where sold and (ii) from |
7 | | the sale of
food, alcoholic beverages, and soft drinks sold for |
8 | | consumption off the
premises where sold by a retailer whose |
9 | | principal source of gross receipts
is from the sale of food, |
10 | | alcoholic beverages, and soft drinks prepared for
immediate |
11 | | consumption.
|
12 | | The tax imposed under this subsection and all civil |
13 | | penalties that may
be assessed as an incident to that tax shall |
14 | | be collected and enforced by the
Illinois Department of |
15 | | Revenue. The Department shall have full power to
administer and |
16 | | enforce this subsection, to collect all taxes and penalties so
|
17 | | collected in the manner provided in this subsection, and to |
18 | | determine all
rights to credit memoranda arising on account of |
19 | | the erroneous payment of
tax or penalty under this subsection. |
20 | | In the administration of and
compliance with this subsection, |
21 | | the Department and persons who are subject
to this subsection |
22 | | shall have the same rights, remedies, privileges,
immunities, |
23 | | powers, and duties, shall be subject to the same conditions,
|
24 | | restrictions, limitations, penalties, exclusions, exemptions, |
25 | | and
definitions of terms, and shall employ the same modes of |
26 | | procedure
applicable to this Retailers' Occupation Tax as are |
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1 | | prescribed in Sections
1, 2 through 2-65 (in respect to all |
2 | | provisions of those Sections other
than the State rate of |
3 | | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes |
4 | | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
|
5 | | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January |
6 | | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and |
7 | | after January 1, 1994, all
applicable provisions of the Uniform |
8 | | Penalty and Interest Act that are not
inconsistent with this |
9 | | Act, as fully as if provisions contained in those
Sections of |
10 | | the Retailers' Occupation Tax Act were set forth in this
|
11 | | subsection.
|
12 | | Persons subject to any tax imposed under the authority |
13 | | granted in
this subsection may reimburse themselves for their |
14 | | seller's tax liability
under this subsection by separately |
15 | | stating that tax as an additional
charge, which charge may be |
16 | | stated in combination, in a single amount, with
State taxes |
17 | | that sellers are required to collect under the Use Tax Act,
|
18 | | pursuant to bracket schedules as the Department may prescribe.
|
19 | | The retailer filing the return shall, at the time of filing the
|
20 | | return, pay to the Department the amount of tax imposed under |
21 | | this
subsection, less a discount of 1.75%, which is allowed to |
22 | | reimburse the
retailer for the expenses incurred in keeping |
23 | | records, preparing and
filing returns, remitting the tax, and |
24 | | supplying data to the Department on
request.
|
25 | | Whenever the Department determines that a refund should be |
26 | | made under
this subsection to a claimant instead of issuing a |
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1 | | credit memorandum, the
Department shall notify the State |
2 | | Comptroller, who shall cause a warrant
to be drawn for the |
3 | | amount specified and to the person named in the
notification |
4 | | from the Department. The refund shall be paid by the State
|
5 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
6 | | trust fund
held by the State Treasurer as trustee for the |
7 | | Authority.
|
8 | | Nothing in this subsection authorizes the Authority to |
9 | | impose a tax upon
the privilege of engaging in any business |
10 | | that under the Constitution of
the United States may not be |
11 | | made the subject of taxation by this State.
|
12 | | The Department shall forthwith pay over to the State |
13 | | Treasurer, ex
officio, as trustee for the Authority, all taxes |
14 | | and penalties collected
under this subsection for deposit into |
15 | | a trust fund held outside of the
State Treasury. |
16 | | As soon as possible after the first day of each month, |
17 | | beginning January 1, 2011, upon certification of the Department |
18 | | of Revenue, the Comptroller shall order transferred, and the |
19 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
20 | | local sales tax increment, as defined in the Innovation |
21 | | Development and Economy Act, collected under this subsection |
22 | | during the second preceding calendar month for sales within a |
23 | | STAR bond district. |
24 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
25 | | on or before the 25th day of each calendar month, the
|
26 | | Department shall prepare and certify to the Comptroller the |
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1 | | amounts to be
paid under subsection (g) of this Section, which |
2 | | shall be the amounts, not
including credit memoranda, collected |
3 | | under this subsection during the second
preceding calendar |
4 | | month by the Department, less any amounts determined by the
|
5 | | Department to be necessary for the payment of refunds, less |
6 | | 1.5% 2% of such
balance, which sum shall be deposited by the |
7 | | State Treasurer into the Tax
Compliance and Administration Fund |
8 | | in the State Treasury from which it shall be
appropriated to |
9 | | the Department to cover the costs of the Department in
|
10 | | administering and enforcing the provisions of this subsection, |
11 | | and less any amounts that are transferred to the STAR Bonds |
12 | | Revenue Fund. Within 10 days
after receipt by the Comptroller |
13 | | of the certification, the Comptroller shall
cause the orders to |
14 | | be drawn for the remaining amounts, and the Treasurer shall
|
15 | | administer those amounts as required in subsection (g).
|
16 | | A certificate of registration issued by the Illinois |
17 | | Department of Revenue
to a retailer under the Retailers' |
18 | | Occupation Tax Act shall permit the
registrant to engage in a |
19 | | business that is taxed under the tax imposed
under this |
20 | | subsection, and no additional registration shall be required
|
21 | | under the ordinance imposing the tax or under this subsection.
|
22 | | A certified copy of any ordinance imposing or discontinuing |
23 | | any tax under
this subsection or effecting a change in the rate |
24 | | of that tax shall be
filed with the Department, whereupon the |
25 | | Department shall proceed to
administer and enforce this |
26 | | subsection on behalf of the Authority as of the
first day of |
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1 | | the third calendar month following the date of filing.
|
2 | | The tax authorized to be levied under this subsection may |
3 | | be levied within
all or any part of the following described |
4 | | portions 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 |
17 | | also be
levied on food, alcoholic beverages, and soft drinks |
18 | | sold on boats and
other watercraft departing from and returning |
19 | | to the shoreline of Lake
Michigan (including Navy Pier and all |
20 | | other improvements fixed to land,
docks, or piers) described in |
21 | | item (3).
|
22 | | (c) By ordinance the Authority shall, as soon as |
23 | | practicable after July 1, 1992 ( the
effective date of Public |
24 | | Act 87-733) this amendatory Act of 1991 , impose an occupation |
25 | | tax
upon all persons engaged in the corporate limits of the |
26 | | City of Chicago in
the business of renting, leasing, or letting |
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1 | | rooms in a hotel, as defined
in the Hotel Operators' Occupation |
2 | | Tax Act, at a rate of 2.5% of the gross
rental receipts from |
3 | | the renting, leasing, or letting of hotel rooms within
the City |
4 | | of Chicago, excluding, however, from gross rental receipts
the |
5 | | proceeds of renting, leasing, or letting to permanent residents |
6 | | of
a hotel, as defined in that Act. Gross rental receipts shall |
7 | | not include
charges that are added on account of the liability |
8 | | arising from any tax
imposed by the State or any governmental |
9 | | agency on the occupation of
renting, leasing, or letting rooms |
10 | | in a hotel.
|
11 | | The tax imposed by the Authority under this subsection and |
12 | | all civil
penalties that may be assessed as an incident to that |
13 | | tax shall be collected
and enforced by the Illinois Department |
14 | | of Revenue. The certificate of
registration that is issued by |
15 | | the Department to a lessor under the Hotel
Operators' |
16 | | Occupation Tax Act shall permit that registrant to engage in a
|
17 | | business that is taxable under any ordinance enacted under this
|
18 | | subsection without registering separately with the Department |
19 | | under that
ordinance or under this subsection. The Department |
20 | | shall have full power to
administer and enforce this |
21 | | subsection, to collect all taxes and penalties
due under this |
22 | | subsection, to dispose of taxes and penalties so collected
in |
23 | | the manner provided in this subsection, and to determine all |
24 | | rights to
credit memoranda arising on account of the erroneous |
25 | | payment of tax or
penalty under this subsection. In the |
26 | | administration of and compliance with
this subsection, the |
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1 | | Department and persons who are subject to this
subsection shall |
2 | | have the same rights, remedies, privileges, immunities,
|
3 | | powers, and duties, shall be subject to the same conditions, |
4 | | restrictions,
limitations, penalties, and definitions of |
5 | | terms, and shall employ the same
modes of procedure as are |
6 | | prescribed in the Hotel Operators' Occupation Tax
Act (except |
7 | | where that Act is inconsistent with this subsection), as fully
|
8 | | as if the provisions contained in the Hotel Operators' |
9 | | Occupation Tax Act
were set out in this subsection.
|
10 | | Whenever the Department determines that a refund should be |
11 | | made under
this subsection to a claimant instead of issuing a |
12 | | credit memorandum, the
Department shall notify the State |
13 | | Comptroller, who shall cause a warrant
to be drawn for the |
14 | | amount specified and to the person named in the
notification |
15 | | from the Department. The refund shall be paid by the State
|
16 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
17 | | trust fund
held by the State Treasurer as trustee for the |
18 | | Authority.
|
19 | | Persons subject to any tax imposed under the authority |
20 | | granted in
this subsection may reimburse themselves for their |
21 | | tax liability for that
tax by separately stating that tax as an |
22 | | additional charge,
which charge may be stated in combination, |
23 | | in a single amount, with State
taxes imposed under the Hotel |
24 | | Operators' Occupation Tax Act, the
municipal tax imposed under |
25 | | Section 8-3-13 of the Illinois Municipal
Code, and the tax |
26 | | imposed under Section 19 of the Illinois Sports
Facilities |
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1 | | Authority Act.
|
2 | | The person filing the return shall, at the time of filing |
3 | | the return,
pay to the Department the amount of tax, less a |
4 | | discount of 2.1% or $25 per
calendar year, whichever is |
5 | | greater, which is allowed to reimburse the
operator for the |
6 | | expenses incurred in keeping records, preparing and filing
|
7 | | returns, remitting the tax, and supplying data to the |
8 | | Department on request.
|
9 | | Except as otherwise provided in this paragraph, the |
10 | | Department shall forthwith pay over to the State Treasurer,
ex |
11 | | officio, as trustee for the Authority, all taxes and penalties |
12 | | collected
under this subsection for deposit into a trust fund |
13 | | held outside the State
Treasury. On or before the 25th day of |
14 | | each calendar month, the Department
shall certify to the |
15 | | Comptroller the amounts to be paid under subsection
(g) of this |
16 | | Section, which shall be the amounts (not including credit
|
17 | | memoranda) collected under this subsection during the second |
18 | | preceding
calendar month by the Department, less any amounts |
19 | | determined by the
Department to be necessary for payment of |
20 | | refunds, less 1.5% 2% of the remainder, which the Department |
21 | | shall transfer into the Tax Compliance and Administration Fund. |
22 | | The Department, at the time of each monthly disbursement to the |
23 | | Authority, shall prepare and certify to the State Comptroller |
24 | | the amount to be transferred into the Tax Compliance and |
25 | | Administration Fund under this subsection. Within 10 days after
|
26 | | receipt by the Comptroller of the Department's certification, |
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1 | | the
Comptroller shall cause the orders to be drawn for such |
2 | | amounts, and the
Treasurer shall administer the amounts |
3 | | distributed to the Authority as required in subsection (g).
|
4 | | A certified copy of any ordinance imposing or discontinuing |
5 | | a tax under this
subsection or effecting a change in the rate |
6 | | of that tax shall be filed with
the Illinois Department of |
7 | | Revenue, whereupon the Department shall proceed to
administer |
8 | | and enforce this subsection on behalf of the Authority as of |
9 | | the
first day of the third calendar month following the date of |
10 | | filing.
|
11 | | (d) By ordinance the Authority shall, as soon as |
12 | | practicable after July 1, 1992 ( the
effective date of Public |
13 | | Act 87-733) this amendatory Act of 1991 , impose a tax
upon all |
14 | | persons engaged in the business of renting automobiles in the
|
15 | | metropolitan area at the rate of 6% of the gross
receipts from |
16 | | that business, except that no tax shall be imposed on the
|
17 | | business of renting automobiles for use as taxicabs or in |
18 | | livery service.
The tax imposed under this subsection and all |
19 | | civil penalties that may be
assessed as an incident to that tax |
20 | | shall be collected and enforced by the
Illinois Department of |
21 | | Revenue. The certificate of registration issued by
the |
22 | | Department to a retailer under the Retailers' Occupation Tax |
23 | | Act or
under the Automobile Renting Occupation and Use Tax Act |
24 | | shall permit that
person to engage in a business that is |
25 | | taxable under any ordinance enacted
under this subsection |
26 | | without registering separately with the Department
under that |
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1 | | ordinance or under this subsection. The Department shall have
|
2 | | full power to administer and enforce this subsection, to |
3 | | collect all taxes
and penalties due under this subsection, to |
4 | | dispose of taxes and penalties
so collected in the manner |
5 | | provided in this subsection, and to determine
all rights to |
6 | | credit memoranda arising on account of the erroneous payment
of |
7 | | tax or penalty under this subsection. In the administration of |
8 | | and
compliance with this subsection, the Department and persons |
9 | | who are subject
to this subsection shall have the same rights, |
10 | | remedies, privileges,
immunities, powers, and duties, be |
11 | | subject to the same conditions,
restrictions, limitations, |
12 | | penalties, and definitions of terms, and employ
the same modes |
13 | | of procedure as are prescribed in Sections 2 and 3 (in
respect |
14 | | to all provisions of those Sections other than the State rate |
15 | | of
tax; and in respect to the provisions of the Retailers' |
16 | | Occupation Tax Act
referred to in those Sections, except as to |
17 | | the disposition of taxes and
penalties collected, except for |
18 | | the provision allowing retailers a
deduction from the tax to |
19 | | cover certain costs, and except that credit
memoranda issued |
20 | | under this subsection may not be used to discharge any
State |
21 | | tax liability) of the Automobile Renting Occupation and Use Tax |
22 | | Act,
as fully as if provisions contained in those Sections of |
23 | | that Act were set
forth in this subsection.
|
24 | | Persons subject to any tax imposed under the authority |
25 | | granted in
this subsection may reimburse themselves for their |
26 | | tax liability under this
subsection by separately stating that |
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1 | | tax as an additional charge, which
charge may be stated in |
2 | | combination, in a single amount, with State tax
that sellers |
3 | | are required to collect under the Automobile Renting
Occupation |
4 | | and Use Tax Act, pursuant to bracket schedules as the |
5 | | Department
may prescribe.
|
6 | | Whenever the Department determines that a refund should be |
7 | | made under
this subsection to a claimant instead of issuing a |
8 | | credit memorandum, the
Department shall notify the State |
9 | | Comptroller, who shall cause a warrant to
be drawn for the |
10 | | amount specified and to the person named in the
notification |
11 | | from the Department. The refund shall be paid by the State
|
12 | | Treasurer out of the Metropolitan Pier and Exposition Authority |
13 | | trust fund
held by the State Treasurer as trustee for the |
14 | | Authority.
|
15 | | Except as otherwise provided in this paragraph, the |
16 | | Department shall forthwith pay over to the State Treasurer, ex |
17 | | officio,
as trustee, all taxes and penalties collected under |
18 | | this subsection for
deposit into a trust fund held outside the |
19 | | State Treasury. On or before the
25th day of each calendar |
20 | | month, the Department shall certify
to the Comptroller the |
21 | | amounts to be paid under subsection (g) of this
Section (not |
22 | | including credit memoranda) collected under this subsection
|
23 | | during the second preceding calendar month by the Department, |
24 | | less any
amount determined by the Department to be necessary |
25 | | for payment of refunds, less 1.5% 2% of the remainder, which |
26 | | the Department shall transfer into the Tax Compliance and |
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1 | | Administration Fund. The Department, at the time of each |
2 | | monthly disbursement to the Authority, shall prepare and |
3 | | certify to the State Comptroller the amount to be transferred |
4 | | into the Tax Compliance and Administration Fund under this |
5 | | subsection.
Within 10 days after receipt by the Comptroller of |
6 | | the Department's
certification, the Comptroller shall cause |
7 | | the orders to be drawn for such
amounts, and the Treasurer |
8 | | shall administer the amounts distributed to the Authority as |
9 | | required in
subsection (g).
|
10 | | Nothing in this subsection authorizes the Authority to |
11 | | impose a tax upon
the privilege of engaging in any business |
12 | | that under the Constitution of
the United States may not be |
13 | | made the subject of taxation by this State.
|
14 | | A certified copy of any ordinance imposing or discontinuing |
15 | | a tax under
this subsection or effecting a change in the rate |
16 | | of that tax shall be
filed with the Illinois Department of |
17 | | Revenue, whereupon the Department
shall proceed to administer |
18 | | and enforce this subsection on behalf of the
Authority as of |
19 | | the first day of the third calendar month following the
date of |
20 | | filing.
|
21 | | (e) By ordinance the Authority shall, as soon as |
22 | | practicable after July 1, 1992 ( the
effective date of Public |
23 | | Act 87-733) this amendatory Act of 1991 , impose a tax upon the
|
24 | | privilege of using in the metropolitan area an automobile that |
25 | | is rented
from a rentor outside Illinois and is titled or |
26 | | registered with an agency
of this State's government at a rate |
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1 | | of 6% of the rental price of that
automobile, except that no |
2 | | tax shall be imposed on the privilege of using
automobiles |
3 | | rented for use as taxicabs or in livery service. The tax shall
|
4 | | be collected from persons whose Illinois address for titling or
|
5 | | registration purposes is given as being in the metropolitan |
6 | | area. The tax
shall be collected by the Department of Revenue |
7 | | for the Authority. The tax
must be paid to the State or an |
8 | | exemption determination must be obtained
from the Department of |
9 | | Revenue before the title or certificate of
registration for the |
10 | | property may be issued. The tax or proof of exemption
may be |
11 | | transmitted to the Department by way of the State agency with |
12 | | which
or State officer with whom the tangible personal property |
13 | | must be titled or
registered if the Department and that agency |
14 | | or State officer determine
that this procedure will expedite |
15 | | the processing of applications for title
or registration.
|
16 | | The Department shall have full power to administer and |
17 | | enforce this
subsection, to collect all taxes, penalties, and |
18 | | interest due under this
subsection, to dispose of taxes, |
19 | | penalties, and interest so collected in
the manner provided in |
20 | | this subsection, and to determine all rights to
credit |
21 | | memoranda or refunds arising on account of the erroneous |
22 | | payment of
tax, penalty, or interest under this subsection. In |
23 | | the administration of
and compliance with this subsection, the |
24 | | Department and persons who are
subject to this subsection shall |
25 | | have the same rights, remedies,
privileges, immunities, |
26 | | powers, and duties, be subject to the same
conditions, |
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1 | | restrictions, limitations, penalties, and definitions of |
2 | | terms,
and employ the same modes of procedure as are prescribed |
3 | | in Sections 2 and
4 (except provisions pertaining to the State |
4 | | rate of tax; and in respect to
the provisions of the Use Tax |
5 | | Act referred to in that Section, except
provisions concerning |
6 | | collection or refunding of the tax by retailers,
except the |
7 | | provisions of Section 19 pertaining to claims by retailers,
|
8 | | except the last paragraph concerning refunds, and except that |
9 | | credit
memoranda issued under this subsection may not be used |
10 | | to discharge any
State tax liability) of the Automobile Renting |
11 | | Occupation and Use Tax Act,
as fully as if provisions contained |
12 | | in those Sections of that Act were set
forth in this |
13 | | subsection.
|
14 | | Whenever the Department determines that a refund should be |
15 | | made under this
subsection to a claimant instead of issuing a |
16 | | credit memorandum, the Department
shall notify the State |
17 | | Comptroller, who shall cause a warrant to be drawn
for the |
18 | | amount specified and to the person named in the notification
|
19 | | from the Department. The refund shall be paid by the State |
20 | | Treasurer out
of the Metropolitan Pier and Exposition Authority |
21 | | trust fund held by the
State Treasurer as trustee for the |
22 | | Authority.
|
23 | | Except as otherwise provided in this paragraph, the |
24 | | Department shall forthwith pay over to the State Treasurer, ex |
25 | | officio,
as trustee, all taxes, penalties, and interest |
26 | | collected under this
subsection for deposit into a trust fund |
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1 | | held outside the State Treasury.
On or before the 25th day of |
2 | | each calendar month, the Department shall
certify to the State |
3 | | Comptroller the amounts to be paid under subsection
(g) of this |
4 | | Section, which shall be the amounts (not including credit
|
5 | | memoranda) collected under this subsection during the second |
6 | | preceding
calendar month by the Department, less any amounts |
7 | | determined by the
Department to be necessary for payment of |
8 | | refunds, less 1.5% 2% of the remainder, which the Department |
9 | | shall transfer into the Tax Compliance and Administration Fund. |
10 | | The Department, at the time of each monthly disbursement to the |
11 | | Authority, shall prepare and certify to the State Comptroller |
12 | | the amount to be transferred into the Tax Compliance and |
13 | | Administration Fund under this subsection. Within 10 days after
|
14 | | receipt by the State Comptroller of the Department's |
15 | | certification, the
Comptroller shall cause the orders to be |
16 | | drawn for such amounts, and the
Treasurer shall administer the |
17 | | amounts distributed to the Authority as required in subsection |
18 | | (g).
|
19 | | A certified copy of any ordinance imposing or discontinuing |
20 | | a tax or
effecting a change in the rate of that tax shall be |
21 | | filed with the Illinois
Department of Revenue, whereupon the |
22 | | Department shall proceed to administer
and enforce this |
23 | | subsection on behalf of the Authority as of the first day
of |
24 | | the third calendar month following the date of filing.
|
25 | | (f) By ordinance the Authority shall, as soon as |
26 | | practicable after July 1, 1992 ( the
effective date of Public |
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1 | | Act 87-733) this amendatory Act of 1991 , impose an occupation |
2 | | tax on all
persons, other than a governmental agency, engaged |
3 | | in the business of
providing ground transportation for hire to |
4 | | passengers in the metropolitan
area at a rate of (i) $4 per |
5 | | taxi or livery vehicle departure with
passengers for hire from |
6 | | commercial service airports in the metropolitan
area, (ii) for |
7 | | each departure with passengers for hire from a commercial
|
8 | | service airport in the metropolitan area in a bus or van |
9 | | operated by a
person other than a person described in item |
10 | | (iii): $18 per bus or van with
a capacity of 1-12 passengers, |
11 | | $36 per bus or van with a capacity of 13-24
passengers, and $54 |
12 | | per bus or van with a capacity of over 24 passengers,
and (iii) |
13 | | for each departure with passengers for hire from a commercial
|
14 | | service airport in the metropolitan area in a bus or van |
15 | | operated by a
person regulated by the Interstate Commerce |
16 | | Commission or Illinois Commerce
Commission, operating |
17 | | scheduled service from the airport, and charging fares on
a per |
18 | | passenger basis: $2 per passenger for hire in each bus or van. |
19 | | The term
"commercial service airports" means those airports |
20 | | receiving scheduled
passenger service and enplaning more than |
21 | | 100,000 passengers per year.
|
22 | | In the ordinance imposing the tax, the Authority may |
23 | | provide for the
administration and enforcement of the tax and |
24 | | the collection of the tax
from persons subject to the tax as |
25 | | the Authority determines to be necessary
or practicable for the |
26 | | effective administration of the tax. The Authority
may enter |
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1 | | into agreements as it deems appropriate with any governmental
|
2 | | agency providing for that agency to act as the Authority's |
3 | | agent to
collect the tax.
|
4 | | In the ordinance imposing the tax, the Authority may |
5 | | designate a method or
methods for persons subject to the tax to |
6 | | reimburse themselves for the tax
liability arising under the |
7 | | ordinance (i) by separately stating the full
amount of the tax |
8 | | liability as an additional charge to passengers departing
the |
9 | | airports, (ii) by separately stating one-half of the tax |
10 | | liability as
an additional charge to both passengers departing |
11 | | from and to passengers
arriving at the airports, or (iii) by |
12 | | some other method determined by the
Authority.
|
13 | | All taxes, penalties, and interest collected under any |
14 | | ordinance adopted
under this subsection, less any amounts |
15 | | determined to be necessary for the
payment of refunds and less |
16 | | the taxes, penalties, and interest attributable to any increase |
17 | | in the rate of tax authorized by Public Act 96-898, shall be |
18 | | paid forthwith to the State Treasurer, ex
officio, for deposit |
19 | | into a trust fund held outside the State Treasury and
shall be |
20 | | administered by the State Treasurer as provided in subsection |
21 | | (g)
of this Section. All taxes, penalties, and interest |
22 | | attributable to any increase in the rate of tax authorized by |
23 | | Public Act 96-898 shall be paid by the State Treasurer as |
24 | | follows: 25% for deposit into the Convention Center Support |
25 | | Fund, to be used by the Village of Rosemont for the repair, |
26 | | maintenance, and improvement of the Donald E. Stephens |
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1 | | Convention Center and for debt service on debt instruments |
2 | | issued for those purposes by the village and 75% to the |
3 | | Authority to be used for grants to an organization meeting the |
4 | | qualifications set out in Section 5.6 of this Act, provided the |
5 | | Metropolitan Pier and Exposition Authority has entered into a |
6 | | marketing agreement with such an organization.
|
7 | | (g) Amounts deposited from the proceeds of taxes imposed by |
8 | | the
Authority under subsections (b), (c), (d), (e), and (f) of |
9 | | this Section and
amounts deposited under Section 19 of the |
10 | | Illinois Sports Facilities
Authority Act shall be held in a |
11 | | trust fund outside the State Treasury and, other than the |
12 | | amounts transferred into the Tax Compliance and Administration |
13 | | Fund under subsections (b), (c), (d), and (e),
shall be |
14 | | administered by the Treasurer as follows: |
15 | | (1) An amount necessary for the payment of refunds with |
16 | | respect to those taxes shall be retained in the trust fund |
17 | | and used for those payments. |
18 | | (2) On July 20 and on the 20th of each month |
19 | | thereafter, provided that the amount requested in the |
20 | | annual certificate of the Chairman of the Authority filed |
21 | | under Section 8.25f of the State Finance Act has been |
22 | | appropriated for payment to the Authority, 1/8 of the local |
23 | | tax transfer amount, together with any cumulative |
24 | | deficiencies in the amounts transferred into the McCormick |
25 | | Place Expansion Project Fund under this subparagraph (2) |
26 | | during the fiscal year for which the certificate has been |
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1 | | filed, shall be transferred from the trust fund into the |
2 | | McCormick Place Expansion Project Fund in the State |
3 | | treasury until 100% of the local tax transfer amount has |
4 | | been so transferred. "Local tax transfer amount" shall mean |
5 | | the amount requested in the annual certificate, minus the |
6 | | reduction amount. "Reduction amount" shall mean $41.7 |
7 | | million in fiscal year 2011, $36.7 million in fiscal year |
8 | | 2012, $36.7 million in fiscal year 2013, $36.7 million in |
9 | | fiscal year 2014, and $31.7 million in each fiscal year |
10 | | thereafter until 2032, provided that the reduction amount |
11 | | shall be reduced by (i) the amount certified by the |
12 | | Authority to the State Comptroller and State Treasurer |
13 | | under Section 8.25 of the State Finance Act, as amended, |
14 | | with respect to that fiscal year and (ii) in any fiscal |
15 | | year in which the amounts deposited in the trust fund under |
16 | | this Section exceed $318.3 million, exclusive of amounts |
17 | | set aside for refunds and for the reserve account, one |
18 | | dollar for each dollar of the deposits in the trust fund |
19 | | above $318.3 million with respect to that year, exclusive |
20 | | of amounts set aside for refunds and for the reserve |
21 | | account. |
22 | | (3) On July 20, 2010, the Comptroller shall certify to |
23 | | the Governor, the Treasurer, and the Chairman of the |
24 | | Authority the 2010 deficiency amount, which means the |
25 | | cumulative amount of transfers that were due from the trust |
26 | | fund to the McCormick Place Expansion Project Fund in |
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1 | | fiscal years 2008, 2009, and 2010 under Section 13(g) of |
2 | | this Act, as it existed prior to May 27, 2010 (the |
3 | | effective date of Public Act 96-898), but not made. On July |
4 | | 20, 2011 and on July 20 of each year through July 20, 2014, |
5 | | the Treasurer shall calculate for the previous fiscal year |
6 | | the surplus revenues in the trust fund and pay that amount |
7 | | to the Authority. On July 20, 2015 and on July 20 of each |
8 | | year thereafter to and including July 20, 2017, as long as |
9 | | bonds and notes issued under Section 13.2 or bonds and |
10 | | notes issued to refund those bonds and notes are |
11 | | outstanding, the Treasurer shall calculate for the |
12 | | previous fiscal year the surplus revenues in the trust fund |
13 | | and pay one-half of that amount to the State Treasurer for |
14 | | deposit into the General Revenue Fund until the 2010 |
15 | | deficiency amount has been paid and shall pay the balance |
16 | | of the surplus revenues to the Authority. On July 20, 2018 |
17 | | and on July 20 of each year thereafter, the Treasurer shall |
18 | | calculate for the previous fiscal year the surplus revenues |
19 | | in the trust fund and pay all of such surplus revenues to |
20 | | the State Treasurer for deposit into the General Revenue |
21 | | Fund until the 2010 deficiency amount has been paid. After |
22 | | the 2010 deficiency amount has been paid, the Treasurer |
23 | | shall pay the balance of the surplus revenues to the |
24 | | Authority. "Surplus revenues" means the amounts remaining |
25 | | in the trust fund on June 30 of the previous fiscal year |
26 | | (A) after the State Treasurer has set aside in the trust |
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1 | | fund (i) amounts retained for refunds under subparagraph |
2 | | (1) and (ii) any amounts necessary to meet the reserve |
3 | | account amount and (B) after the State Treasurer has |
4 | | transferred from the trust fund to the General Revenue Fund |
5 | | 100% of any post-2010 deficiency amount. "Reserve account |
6 | | amount" means $15 million in fiscal year 2011 and $30 |
7 | | million in each fiscal year thereafter. The reserve account |
8 | | amount shall be set aside in the trust fund and used as a |
9 | | reserve to be transferred to the McCormick Place Expansion |
10 | | Project Fund in the event the proceeds of taxes imposed |
11 | | under this Section 13 are not sufficient to fund the |
12 | | transfer required in subparagraph (2). "Post-2010 |
13 | | deficiency amount" means any deficiency in transfers from |
14 | | the trust fund to the McCormick Place Expansion Project |
15 | | Fund with respect to fiscal years 2011 and thereafter. It |
16 | | is the intention of this subparagraph (3) that no surplus |
17 | | revenues shall be paid to the Authority with respect to any |
18 | | year in which a post-2010 deficiency amount has not been |
19 | | satisfied by the Authority. |
20 | | Moneys received by the Authority as surplus revenues may be |
21 | | used (i) for the purposes of paying debt service on the bonds |
22 | | and notes issued by the Authority, including early redemption |
23 | | of those bonds or notes, (ii) for the purposes of repair, |
24 | | replacement, and improvement of the grounds, buildings, and |
25 | | facilities of the Authority, and (iii) for the corporate |
26 | | purposes of the Authority in fiscal years 2011 through 2015 in |
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1 | | an amount not to exceed $20,000,000 annually or $80,000,000 |
2 | | total, which amount shall be reduced $0.75 for each dollar of |
3 | | the receipts of the Authority in that year from any contract |
4 | | entered into with respect to naming rights at McCormick Place |
5 | | under Section 5(m) of this Act. When bonds and notes issued |
6 | | under Section 13.2, or bonds or notes issued to refund those |
7 | | bonds and notes, are no longer outstanding, the balance in the |
8 | | trust fund shall be paid to the Authority.
|
9 | | (h) The ordinances imposing the taxes authorized by this |
10 | | Section shall
be repealed when bonds and notes issued under |
11 | | Section 13.2 or bonds and
notes issued to refund those bonds |
12 | | and notes are no longer outstanding.
|
13 | | (Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; |
14 | | 100-23, Article 35, Section 35-25, eff. 7-6-17; revised |
15 | | 8-15-17.)
|
16 | | Section 20-25. The Metro-East Park and Recreation District |
17 | | Act is amended by changing Section 30 as follows:
|
18 | | (70 ILCS 1605/30)
|
19 | | Sec. 30. Taxes.
|
20 | | (a) The board shall impose a
tax upon all persons engaged |
21 | | in the business of selling tangible personal
property, other |
22 | | than personal property titled or registered with an agency of
|
23 | | this State's government,
at retail in the District on the gross |
24 | | receipts from the
sales made in the course of business.
This |
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1 | | tax
shall be imposed only at the rate of one-tenth of one per |
2 | | cent.
|
3 | | This additional tax may not be imposed on the sales of food |
4 | | for human
consumption that is to be consumed off the premises |
5 | | where it is sold (other
than alcoholic beverages, soft drinks, |
6 | | and food which has been prepared for
immediate consumption) and |
7 | | prescription and non-prescription medicines, drugs,
medical |
8 | | appliances, and insulin, urine testing materials, syringes, |
9 | | and needles
used by diabetics.
The tax imposed by the Board |
10 | | under this Section and
all civil penalties that may be assessed |
11 | | as an incident of the tax shall be
collected and enforced by |
12 | | the Department of Revenue. The certificate
of registration that |
13 | | is issued by the Department to a retailer under the
Retailers' |
14 | | Occupation Tax Act shall permit the retailer to engage in a |
15 | | business
that is taxable without registering separately with |
16 | | the Department under an
ordinance or resolution under this |
17 | | Section. The Department has full
power to administer and |
18 | | enforce this Section, to collect all taxes and
penalties due |
19 | | under this Section, to dispose of taxes and penalties so
|
20 | | collected in the manner provided in this Section, and to |
21 | | determine
all rights to credit memoranda arising on account of |
22 | | the erroneous payment of
a tax or penalty under this Section. |
23 | | In the administration of and compliance
with this Section, the |
24 | | Department and persons who are subject to this Section
shall |
25 | | (i) have the same rights, remedies, privileges, immunities, |
26 | | powers, and
duties, (ii) be subject to the same conditions, |
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1 | | restrictions, limitations,
penalties, and definitions of |
2 | | terms, and (iii) employ the same modes of
procedure as are |
3 | | prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, |
4 | | 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all provisions contained |
5 | | in those Sections
other than the
State rate of tax), 2-12, 2-15 |
6 | | through 2-70, 2a, 2b, 2c, 3 (except provisions
relating to
|
7 | | transaction returns and quarter monthly payments), 4, 5, 5a, |
8 | | 5b, 5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, |
9 | | 7, 8, 9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation |
10 | | Tax Act and the Uniform Penalty and
Interest Act as if those |
11 | | provisions were set forth in this Section.
|
12 | | Persons subject to any tax imposed under the authority |
13 | | granted in this
Section may reimburse themselves for their |
14 | | sellers' tax liability by
separately stating the tax as an |
15 | | additional charge, which charge may be stated
in combination, |
16 | | in a single amount, with State tax which sellers are required
|
17 | | to collect under the Use Tax Act, pursuant to such bracketed |
18 | | schedules as the
Department may prescribe.
|
19 | | Whenever the Department determines that a refund should be |
20 | | made under this
Section to a claimant instead of issuing a |
21 | | credit memorandum, the Department
shall notify the State |
22 | | Comptroller, who shall cause the order to be drawn for
the |
23 | | amount specified and to the person named in the notification |
24 | | from the
Department. The refund shall be paid by the State |
25 | | Treasurer out of the
State Metro-East Park and Recreation |
26 | | District Fund.
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1 | | (b) If a tax has been imposed under subsection (a), a
|
2 | | service occupation tax shall
also be imposed at the same rate |
3 | | upon all persons engaged, in the District, in
the business
of |
4 | | making sales of service, who, as an incident to making those |
5 | | sales of
service, transfer tangible personal property within |
6 | | the District
as an
incident to a sale of service.
This tax may |
7 | | not be imposed on sales of food for human consumption that is |
8 | | to
be consumed off the premises where it is sold (other than |
9 | | alcoholic beverages,
soft drinks, and food prepared for |
10 | | immediate consumption) and prescription and
non-prescription |
11 | | medicines, drugs, medical appliances, and insulin, urine
|
12 | | testing materials, syringes, and needles used by diabetics.
The |
13 | | tax imposed under this subsection and all civil penalties that |
14 | | may be
assessed as an incident thereof shall be collected and |
15 | | enforced by the
Department of Revenue. The Department has
full |
16 | | power to
administer and enforce this subsection; to collect all |
17 | | taxes and penalties
due hereunder; to dispose of taxes and |
18 | | penalties so collected in the manner
hereinafter provided; and |
19 | | to determine all rights to credit memoranda
arising on account |
20 | | of the erroneous payment of tax or penalty hereunder.
In the |
21 | | administration of, and compliance with this subsection, the
|
22 | | Department and persons who are subject to this paragraph shall |
23 | | (i) have the
same rights, remedies, privileges, immunities, |
24 | | powers, and duties, (ii) be
subject to the same conditions, |
25 | | restrictions, limitations, penalties,
exclusions, exemptions, |
26 | | and definitions of terms, and (iii) employ the same
modes
of |
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1 | | procedure as are prescribed in Sections 2 (except that the
|
2 | | reference to State in the definition of supplier maintaining a |
3 | | place of
business in this State shall mean the District), 2a, |
4 | | 2b, 2c, 3 through
3-50 (in respect to all provisions therein |
5 | | other than the State rate of
tax), 4 (except that the reference |
6 | | to the State shall be to the District),
5, 7, 8 (except that |
7 | | the jurisdiction to which the tax shall be a debt to
the extent |
8 | | indicated in that Section 8 shall be the District), 9 (except |
9 | | as
to the disposition of taxes and penalties collected), 10, |
10 | | 11, 12 (except the
reference therein to Section 2b of the
|
11 | | Retailers' Occupation Tax Act), 13 (except that any reference |
12 | | to the State
shall mean the District), Sections 15, 16,
17, 18, |
13 | | 19 and 20 of the Service Occupation Tax Act and
the Uniform |
14 | | Penalty and Interest Act, as fully as if those provisions were
|
15 | | set forth herein.
|
16 | | Persons subject to any tax imposed under the authority |
17 | | granted in
this subsection may reimburse themselves for their |
18 | | serviceman's tax liability
by separately stating the tax as an |
19 | | additional charge, which
charge may be stated in combination, |
20 | | in a single amount, with State tax
that servicemen are |
21 | | authorized to collect under the Service Use Tax Act, in
|
22 | | accordance with such bracket schedules as the Department may |
23 | | prescribe.
|
24 | | Whenever the Department determines that a refund should be |
25 | | made under this
subsection to a claimant instead of issuing a |
26 | | credit memorandum, the Department
shall notify the State |
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1 | | Comptroller, who shall cause the warrant to be drawn
for the |
2 | | amount specified, and to the person named, in the notification
|
3 | | from the Department. The refund shall be paid by the State |
4 | | Treasurer out
of the
State Metro-East Park and Recreation |
5 | | District Fund.
|
6 | | Nothing in this subsection shall be construed to authorize |
7 | | the board
to impose a tax upon the privilege of engaging in any |
8 | | business which under
the Constitution of the United States may |
9 | | not be made the subject of taxation
by the State.
|
10 | | (c) The Department shall immediately pay over to the State |
11 | | Treasurer, ex
officio,
as trustee, all taxes and penalties |
12 | | collected under this Section to be
deposited into the
State |
13 | | Metro-East Park and Recreation District Fund, which
shall be an |
14 | | unappropriated trust fund held outside of the State treasury. |
15 | | As soon as possible after the first day of each month, |
16 | | beginning January 1, 2011, upon certification of the Department |
17 | | of Revenue, the Comptroller shall order transferred, and the |
18 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
19 | | local sales tax increment, as defined in the Innovation |
20 | | Development and Economy Act, collected under this Section |
21 | | during the second preceding calendar month for sales within a |
22 | | STAR bond district. The Department shall make this |
23 | | certification only if the Metro East Park and Recreation |
24 | | District imposes a tax on real property as provided in the |
25 | | definition of "local sales taxes" under the Innovation |
26 | | Development and Economy Act. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on
or before the 25th
day of each calendar month, the |
3 | | Department shall prepare and certify to the
Comptroller the |
4 | | disbursement of stated sums of money
pursuant to Section 35 of |
5 | | this Act to the District from which retailers have
paid
taxes |
6 | | or penalties to the Department during the second preceding
|
7 | | calendar month. The amount to be paid to the District shall be |
8 | | the amount (not
including credit memoranda) collected under |
9 | | this Section during the second
preceding
calendar month by the |
10 | | Department plus an amount the Department determines is
|
11 | | necessary to offset any amounts that were erroneously paid to a |
12 | | different
taxing body, and not including (i) an amount equal to |
13 | | the amount of refunds
made
during the second preceding calendar |
14 | | month by the Department on behalf of
the District, (ii) any |
15 | | amount that the Department determines is
necessary to offset |
16 | | any amounts that were payable to a different taxing body
but |
17 | | were erroneously paid to the District, (iii) any amounts that |
18 | | are transferred to the STAR Bonds Revenue Fund, and (iv) 1.5% |
19 | | 2% of the remainder, which the Department shall transfer into |
20 | | the Tax Compliance and Administration Fund. The Department, at |
21 | | the time of each monthly disbursement to the District, shall |
22 | | prepare and certify to the State Comptroller the amount to be |
23 | | transferred into the Tax Compliance and Administration Fund |
24 | | under this subsection. Within 10 days after receipt by the
|
25 | | Comptroller of the disbursement certification to the District |
26 | | and the Tax Compliance and Administration Fund provided for in
|
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1 | | this Section to be given to the Comptroller by the Department, |
2 | | the Comptroller
shall cause the orders to be drawn for the |
3 | | respective amounts in accordance
with directions contained in |
4 | | the certification.
|
5 | | (d) For the purpose of determining
whether a tax authorized |
6 | | under this Section is
applicable, a retail sale by a producer |
7 | | of coal or another mineral mined in
Illinois is a sale at |
8 | | retail at the place where the coal or other mineral mined
in |
9 | | Illinois is extracted from the earth. This paragraph does not |
10 | | apply to coal
or another mineral when it is delivered or |
11 | | shipped by the seller to the
purchaser
at a point outside |
12 | | Illinois so that the sale is exempt under the United States
|
13 | | Constitution as a sale in interstate or foreign commerce.
|
14 | | (e) Nothing in this Section shall be construed to authorize |
15 | | the board to
impose a
tax upon the privilege of engaging in any |
16 | | business that under the Constitution
of the United States may |
17 | | not be made the subject of taxation by this State.
|
18 | | (f) An ordinance imposing a tax under this Section or an |
19 | | ordinance extending
the
imposition of a tax to an additional |
20 | | county or counties
shall be certified
by the
board and filed |
21 | | with the Department of Revenue
either (i) on or
before the |
22 | | first day of April, whereupon the Department shall proceed to
|
23 | | administer and enforce the tax as of the first day of July next |
24 | | following
the filing; or (ii)
on or before the first day of |
25 | | October, whereupon the
Department shall proceed to administer |
26 | | and enforce the tax as of the first
day of January next |
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1 | | following the filing.
|
2 | | (g) When certifying the amount of a monthly disbursement to |
3 | | the District
under
this
Section, the Department shall increase |
4 | | or decrease the amounts by an amount
necessary to offset any |
5 | | misallocation of previous disbursements. The offset
amount |
6 | | shall be the amount erroneously disbursed within the previous 6 |
7 | | months
from the time a misallocation is discovered.
|
8 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
|
9 | | Section 20-30. The Local Mass Transit District Act is |
10 | | amended by changing Section 5.01 as follows:
|
11 | | (70 ILCS 3610/5.01)
(from Ch. 111 2/3, par. 355.01)
|
12 | | Sec. 5.01. Metro East Mass Transit District; use and |
13 | | occupation taxes.
|
14 | | (a) The Board of Trustees of any Metro East Mass Transit
|
15 | | District may, by ordinance adopted with the concurrence of |
16 | | two-thirds of
the then trustees, impose throughout the District |
17 | | any or all of the taxes and
fees provided in this Section. All |
18 | | taxes and fees imposed under this Section
shall be used only |
19 | | for public mass transportation systems, and the amount used
to |
20 | | provide mass transit service to unserved areas of the District |
21 | | shall be in
the same proportion to the total proceeds as the |
22 | | number of persons residing in
the unserved areas is to the |
23 | | total population of the District. Except as
otherwise provided |
24 | | in this Act, taxes imposed under
this Section and civil |
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1 | | penalties imposed incident thereto shall be
collected and |
2 | | enforced by the State Department of Revenue.
The Department |
3 | | shall have the power to administer and enforce the taxes
and to |
4 | | determine all rights for refunds for erroneous payments of the |
5 | | taxes.
|
6 | | (b) The Board may impose a Metro East Mass Transit District |
7 | | Retailers'
Occupation Tax upon all persons engaged in the |
8 | | business of selling tangible
personal property at retail in the |
9 | | district at a rate of 1/4 of 1%, or as
authorized under |
10 | | subsection (d-5) of this Section, of the
gross receipts from |
11 | | the sales made in the course of such business within
the |
12 | | district. The tax imposed under this Section and all civil
|
13 | | penalties that may be assessed as an incident thereof shall be |
14 | | collected
and enforced by the State Department of Revenue. The |
15 | | Department shall have
full power to administer and enforce this |
16 | | Section; to collect all taxes
and penalties so collected in the |
17 | | manner hereinafter provided; and to determine
all rights to |
18 | | credit memoranda arising on account of the erroneous payment
of |
19 | | tax or penalty hereunder. In the administration of, and |
20 | | compliance with,
this Section, the Department and persons who |
21 | | are subject to this Section
shall have the same rights, |
22 | | remedies, privileges, immunities, powers and
duties, and be |
23 | | subject to the same conditions, restrictions, limitations,
|
24 | | penalties, exclusions, exemptions and definitions of terms and |
25 | | employ
the same modes of procedure, as are prescribed in |
26 | | Sections 1, 1a, 1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 |
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1 | | (in respect to all provisions
therein other than the State rate |
2 | | of tax), 2c, 3 (except as to the
disposition of taxes and |
3 | | penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, |
4 | | 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of
|
5 | | the Retailers' Occupation Tax Act and Section 3-7 of the |
6 | | Uniform Penalty
and Interest Act, as fully as if those |
7 | | provisions were set forth herein.
|
8 | | Persons subject to any tax imposed under the Section may |
9 | | reimburse
themselves for their seller's tax liability |
10 | | hereunder by separately stating
the tax as an additional |
11 | | charge, which charge may be stated in combination,
in a single |
12 | | amount, with State taxes that sellers are required to collect
|
13 | | under the Use Tax Act, in accordance with such bracket |
14 | | schedules as the
Department may prescribe.
|
15 | | Whenever the Department determines that a refund should be |
16 | | made under this
Section to a claimant instead of issuing a |
17 | | credit memorandum, the Department
shall notify the State |
18 | | Comptroller, who shall cause the warrant to be drawn
for the |
19 | | amount specified, and to the person named, in the notification
|
20 | | from the Department. The refund shall be paid by the State |
21 | | Treasurer out
of the Metro East Mass Transit District tax fund |
22 | | established under
paragraph (h)
of this Section.
|
23 | | If a tax is imposed under this subsection (b), a tax shall |
24 | | also be
imposed under subsections (c) and (d) of this Section.
|
25 | | For the purpose of determining whether a tax authorized |
26 | | under this Section
is applicable, a retail sale, by a producer |
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1 | | of coal or other mineral mined
in Illinois, is a sale at retail |
2 | | at the place where the coal or other mineral
mined in Illinois |
3 | | is extracted from the earth. This paragraph does not
apply to |
4 | | coal or other mineral when it is delivered or shipped by the |
5 | | seller
to the purchaser at a point outside Illinois so that the |
6 | | sale is exempt
under the Federal Constitution as a sale in |
7 | | interstate or foreign commerce.
|
8 | | No tax shall be imposed or collected under this subsection |
9 | | on the sale of a motor vehicle in this State to a resident of |
10 | | another state if that motor vehicle will not be titled in this |
11 | | State.
|
12 | | Nothing in this Section shall be construed to authorize the |
13 | | Metro East
Mass Transit District to impose a tax upon the |
14 | | privilege of engaging in any
business which under the |
15 | | Constitution of the United States may not be made
the subject |
16 | | of taxation by this State.
|
17 | | (c) If a tax has been imposed under subsection (b), a Metro |
18 | | East Mass
Transit District Service Occupation Tax shall
also be |
19 | | imposed upon all persons engaged, in the district, in the |
20 | | business
of making sales of service, who, as an incident to |
21 | | making those sales of
service, transfer tangible personal |
22 | | property within the District, either in
the form of tangible |
23 | | personal property or in the form of real estate as an
incident |
24 | | to a sale of service. The tax rate shall be 1/4%, or as |
25 | | authorized
under subsection (d-5) of this Section, of the |
26 | | selling
price of tangible personal property so transferred |
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1 | | within the district.
The tax imposed under this paragraph and |
2 | | all civil penalties that may be
assessed as an incident thereof |
3 | | shall be collected and enforced by the
State Department of |
4 | | Revenue. The Department shall have full power to
administer and |
5 | | enforce this paragraph; to collect all taxes and penalties
due |
6 | | hereunder; to dispose of taxes and penalties so collected in |
7 | | the manner
hereinafter provided; and to determine all rights to |
8 | | credit memoranda
arising on account of the erroneous payment of |
9 | | tax or penalty hereunder.
In the administration of, and |
10 | | compliance with this paragraph, the
Department and persons who |
11 | | are subject to this paragraph shall have the
same rights, |
12 | | remedies, privileges, immunities, powers and duties, and be
|
13 | | subject to the same conditions, restrictions, limitations, |
14 | | penalties,
exclusions, exemptions and definitions of terms and |
15 | | employ the same modes
of procedure as are prescribed in |
16 | | Sections 1a-1, 2 (except that the
reference to State in the |
17 | | definition of supplier maintaining a place of
business in this |
18 | | State shall mean the Authority), 2a, 3 through
3-50 (in respect |
19 | | to all provisions therein other than the State rate of
tax), 4 |
20 | | (except that the reference to the State shall be to the |
21 | | Authority),
5, 7, 8 (except that the jurisdiction to which the |
22 | | tax shall be a debt to
the extent indicated in that Section 8 |
23 | | shall be the District), 9 (except as
to the disposition of |
24 | | taxes and penalties collected, and except that
the returned |
25 | | merchandise credit for this tax may not be taken against any
|
26 | | State tax), 10, 11, 12 (except the reference therein to Section |
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1 | | 2b of the
Retailers' Occupation Tax Act), 13 (except that any |
2 | | reference to the State
shall mean the District), the first |
3 | | paragraph of Section 15, 16,
17, 18, 19 and 20 of the Service |
4 | | Occupation Tax Act and Section 3-7 of
the Uniform Penalty and |
5 | | Interest Act, as fully as if those provisions were
set forth |
6 | | herein.
|
7 | | Persons subject to any tax imposed under the authority |
8 | | granted in
this paragraph may reimburse themselves for their |
9 | | serviceman's tax liability
hereunder by separately stating the |
10 | | tax as an additional charge, which
charge may be stated in |
11 | | combination, in a single amount, with State tax
that servicemen |
12 | | are authorized to collect under the Service Use Tax Act, in
|
13 | | accordance with such bracket schedules as the Department may |
14 | | prescribe.
|
15 | | Whenever the Department determines that a refund should be |
16 | | made under this
paragraph to a claimant instead of issuing a |
17 | | credit memorandum, the Department
shall notify the State |
18 | | Comptroller, who shall cause the warrant to be drawn
for the |
19 | | amount specified, and to the person named, in the notification
|
20 | | from the Department. The refund shall be paid by the State |
21 | | Treasurer out
of the Metro East Mass Transit District tax fund |
22 | | established under
paragraph (h)
of this Section.
|
23 | | Nothing in this paragraph shall be construed to authorize |
24 | | the District
to impose a tax upon the privilege of engaging in |
25 | | any business which under
the Constitution of the United States |
26 | | may not be made the subject of taxation
by the State.
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1 | | (d) If a tax has been imposed under subsection (b), a Metro |
2 | | East Mass
Transit District Use Tax shall
also be imposed upon |
3 | | the privilege of using, in the district, any item of
tangible |
4 | | personal property that is purchased outside the district at
|
5 | | retail from a retailer, and that is titled or registered with |
6 | | an agency of
this State's government, at a rate of 1/4%, or as |
7 | | authorized under subsection
(d-5) of this Section, of the |
8 | | selling price of the
tangible personal property within the |
9 | | District, as "selling price" is
defined in the Use Tax Act. The |
10 | | tax shall be collected from persons whose
Illinois address for |
11 | | titling or registration purposes is given as being in
the |
12 | | District. The tax shall be collected by the Department of |
13 | | Revenue for
the Metro East Mass Transit District. The tax must |
14 | | be paid to the State,
or an exemption determination must be |
15 | | obtained from the Department of
Revenue, before the title or |
16 | | certificate of registration for the property
may be issued. The |
17 | | tax or proof of exemption may be transmitted to the
Department |
18 | | by way of the State agency with which, or the State officer |
19 | | with
whom, the tangible personal property must be titled or |
20 | | registered if the
Department and the State agency or State |
21 | | officer determine that this
procedure will expedite the |
22 | | processing of applications for title or
registration.
|
23 | | The Department shall have full power to administer and |
24 | | enforce this
paragraph; to collect all taxes, penalties and |
25 | | interest due hereunder; to
dispose of taxes, penalties and |
26 | | interest so collected in the manner
hereinafter provided; and |
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1 | | to determine all rights to credit memoranda or
refunds arising |
2 | | on account of the erroneous payment of tax, penalty or
interest |
3 | | hereunder. In the administration of, and compliance with, this
|
4 | | paragraph, the Department and persons who are subject to this |
5 | | paragraph
shall have the same rights, remedies, privileges, |
6 | | immunities, powers and
duties, and be subject to the same |
7 | | conditions, restrictions, limitations,
penalties, exclusions, |
8 | | exemptions and definitions of terms
and employ the same modes |
9 | | of procedure, as are prescribed in Sections 2
(except the |
10 | | definition of "retailer maintaining a place of business in this
|
11 | | State"), 3 through 3-80 (except provisions pertaining to the |
12 | | State rate
of tax, and except provisions concerning collection |
13 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
14 | | 19 (except the portions pertaining
to claims by retailers and |
15 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
16 | | the Use Tax Act and Section 3-7 of the Uniform Penalty
and |
17 | | Interest Act, that are not inconsistent with this
paragraph, as |
18 | | fully as if those provisions were set forth herein.
|
19 | | Whenever the Department determines that a refund should be |
20 | | made under this
paragraph to a claimant instead of issuing a |
21 | | credit memorandum, the Department
shall notify the State |
22 | | Comptroller, who shall cause the order
to be drawn for the |
23 | | amount specified, and to the person named, in the
notification |
24 | | from the Department. The refund shall be paid by the State
|
25 | | Treasurer out of the Metro East Mass Transit District tax fund |
26 | | established
under paragraph (h)
of this Section.
|
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1 | | (d-5) (A) The county board of any county participating in |
2 | | the Metro
East Mass Transit District may authorize, by |
3 | | ordinance, a
referendum on the question of whether the tax |
4 | | rates for the
Metro East Mass Transit District Retailers' |
5 | | Occupation Tax, the
Metro East Mass Transit District Service |
6 | | Occupation Tax, and the
Metro East Mass Transit District Use |
7 | | Tax for
the District should be increased from 0.25% to 0.75%.
|
8 | | Upon adopting the ordinance, the county
board shall certify the |
9 | | proposition to the proper election officials who shall
submit |
10 | | the proposition to the voters of the District at the next |
11 | | election,
in accordance with the general election law.
|
12 | | The proposition shall be in substantially the following |
13 | | form:
|
14 | | Shall the tax rates for the Metro East Mass Transit |
15 | | District Retailers'
Occupation Tax, the Metro East Mass |
16 | | Transit District Service Occupation Tax,
and the Metro East |
17 | | Mass Transit District Use Tax be increased from 0.25% to
|
18 | | 0.75%?
|
19 | | (B) Two thousand five hundred electors of any Metro East |
20 | | Mass Transit
District may petition the Chief Judge of the |
21 | | Circuit Court, or any judge of
that Circuit designated by the |
22 | | Chief Judge, in which that District is located
to cause to be |
23 | | submitted to a vote of the electors the question whether the |
24 | | tax
rates for the Metro East Mass Transit District Retailers' |
25 | | Occupation Tax, the
Metro East Mass Transit District Service |
26 | | Occupation Tax, and the Metro East
Mass Transit District Use |
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1 | | Tax for the District should be increased from 0.25%
to 0.75%.
|
2 | | Upon submission of such petition the court shall set a date |
3 | | not less than 10
nor more than 30 days thereafter for a hearing |
4 | | on the sufficiency thereof.
Notice of the filing of such |
5 | | petition and of such date shall be given in
writing to the |
6 | | District and the County Clerk at least 7 days before the date |
7 | | of
such hearing.
|
8 | | If such petition is found sufficient, the court shall enter |
9 | | an order to
submit that proposition at the next election, in |
10 | | accordance with general
election law.
|
11 | | The form of the petition shall be in substantially the |
12 | | following form: To the
Circuit Court of the County of (name of |
13 | | county):
|
14 | | We, the undersigned electors of the (name of transit |
15 | | district),
respectfully petition your honor to submit to a |
16 | | vote of the electors of (name
of transit district) the |
17 | | following proposition:
|
18 | | Shall the tax rates for the Metro East Mass Transit |
19 | | District Retailers'
Occupation Tax, the Metro East Mass |
20 | | Transit District Service Occupation Tax,
and the Metro East |
21 | | Mass Transit District Use Tax be increased from 0.25% to
|
22 | | 0.75%?
|
23 | | Name Address, with Street and Number.
|
|
24 | | ...................... | ........................................ | |
25 | | ...................... | ........................................ |
|
26 | | (C) The votes shall be recorded as "YES" or "NO". If a |
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1 | | majority of all
votes
cast on the proposition are for the |
2 | | increase in
the tax rates, the Metro East Mass Transit District |
3 | | shall begin imposing the
increased rates in the District, and
|
4 | | the Department of Revenue shall begin collecting the increased |
5 | | amounts, as
provided under this Section.
An ordinance imposing |
6 | | or discontinuing a tax hereunder or effecting a change
in the |
7 | | rate thereof shall be adopted and a certified copy thereof |
8 | | filed with
the Department on or before the first day of |
9 | | October, whereupon the Department
shall proceed to administer |
10 | | and enforce this Section as of the first day of
January next |
11 | | following the adoption and filing, or on or before the first |
12 | | day
of April, whereupon the Department shall proceed to |
13 | | administer and enforce this
Section as of the first day of July |
14 | | next following the adoption and filing.
|
15 | | (D) If the voters have approved a referendum under this |
16 | | subsection,
before
November 1, 1994, to
increase the tax rate |
17 | | under this subsection, the Metro East Mass Transit
District |
18 | | Board of Trustees may adopt by a majority vote an ordinance at |
19 | | any
time
before January 1, 1995 that excludes from the rate |
20 | | increase tangible personal
property that is titled or |
21 | | registered with an
agency of this State's government.
The |
22 | | ordinance excluding titled or
registered tangible personal |
23 | | property from the rate increase must be filed with
the |
24 | | Department at least 15 days before its effective date.
At any |
25 | | time after adopting an ordinance excluding from the rate |
26 | | increase
tangible personal property that is titled or |
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1 | | registered with an agency of this
State's government, the Metro |
2 | | East Mass Transit District Board of Trustees may
adopt an |
3 | | ordinance applying the rate increase to that tangible personal
|
4 | | property. The ordinance shall be adopted, and a certified copy |
5 | | of that
ordinance shall be filed with the Department, on or |
6 | | before October 1, whereupon
the Department shall proceed to |
7 | | administer and enforce the rate increase
against tangible |
8 | | personal property titled or registered with an agency of this
|
9 | | State's government as of the following January
1. After |
10 | | December 31, 1995, any reimposed rate increase in effect under |
11 | | this
subsection shall no longer apply to tangible personal |
12 | | property titled or
registered with an agency of this State's |
13 | | government. Beginning January 1,
1996, the Board of Trustees of |
14 | | any Metro East Mass Transit
District may never reimpose a |
15 | | previously excluded tax rate increase on tangible
personal |
16 | | property titled or registered with an agency of this State's
|
17 | | government.
After July 1, 2004, if the voters have approved a |
18 | | referendum under this
subsection to increase the tax rate under |
19 | | this subsection, the Metro East Mass
Transit District Board of |
20 | | Trustees may adopt by a majority vote an ordinance
that |
21 | | excludes from the rate increase tangible personal property that |
22 | | is titled
or registered with an agency of this State's |
23 | | government. The ordinance excluding titled or registered |
24 | | tangible personal property from the rate increase shall be
|
25 | | adopted, and a certified copy of that ordinance shall be filed |
26 | | with the
Department on or before October 1, whereupon the |
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1 | | Department shall administer and enforce this exclusion from the |
2 | | rate increase as of the
following January 1, or on or before |
3 | | April 1, whereupon the Department shall
administer and enforce |
4 | | this exclusion from the rate increase as of the
following July |
5 | | 1. The Board of Trustees of any Metro East Mass Transit |
6 | | District
may never
reimpose a previously excluded tax rate |
7 | | increase on tangible personal property
titled or registered |
8 | | with an agency of this State's government.
|
9 | | (d-6) If the Board of Trustees of any Metro East Mass |
10 | | Transit District has
imposed a rate increase under subsection |
11 | | (d-5) and filed an
ordinance with the Department of Revenue |
12 | | excluding titled property from the
higher rate, then that Board |
13 | | may, by ordinance adopted with
the concurrence of two-thirds of |
14 | | the then trustees, impose throughout the
District a fee. The |
15 | | fee on the excluded property shall not exceed $20 per
retail |
16 | | transaction or an
amount
equal to the amount of tax excluded, |
17 | | whichever is less, on
tangible personal property that is titled |
18 | | or registered with an agency of this
State's government. |
19 | | Beginning July 1, 2004, the fee shall apply only to
titled |
20 | | property that is subject to either the Metro East Mass Transit |
21 | | District
Retailers' Occupation Tax or the Metro East Mass |
22 | | Transit District Service
Occupation Tax. No fee shall be |
23 | | imposed or collected under this subsection on the sale of a |
24 | | motor vehicle in this State to a resident of another state if |
25 | | that motor vehicle will not be titled in this State.
|
26 | | (d-7) Until June 30, 2004, if a fee has been imposed under |
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1 | | subsection
(d-6), a fee shall also
be imposed upon the |
2 | | privilege of using, in the district, any item of tangible
|
3 | | personal property that is titled or registered with any agency |
4 | | of this State's
government, in an amount equal to the amount of |
5 | | the fee imposed under
subsection (d-6).
|
6 | | (d-7.1) Beginning July 1, 2004, any fee imposed by the |
7 | | Board of Trustees
of any Metro East Mass Transit District under |
8 | | subsection (d-6) and all civil
penalties that may be assessed |
9 | | as an incident of the fees shall be collected
and enforced by |
10 | | the State Department of Revenue. Reference to "taxes" in this
|
11 | | Section shall be construed to apply to the administration, |
12 | | payment, and
remittance of all fees under this Section. For |
13 | | purposes of any fee imposed
under subsection (d-6), 4% of the |
14 | | fee, penalty, and interest received by the
Department in the |
15 | | first 12 months that the fee is collected and enforced by
the |
16 | | Department and 2% of the fee, penalty, and interest following |
17 | | the first
12 months shall be deposited into the Tax Compliance |
18 | | and Administration
Fund and shall be used by the Department, |
19 | | subject to appropriation, to cover
the costs of the Department. |
20 | | No retailers' discount shall apply to any fee
imposed under |
21 | | subsection (d-6).
|
22 | | (d-8) No item of titled property shall be subject to both
|
23 | | the higher rate approved by referendum, as authorized under |
24 | | subsection (d-5),
and any fee imposed under subsection (d-6) or |
25 | | (d-7).
|
26 | | (d-9) (Blank).
|
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1 | | (d-10) (Blank).
|
2 | | (e) A certificate of registration issued by the State |
3 | | Department of
Revenue to a retailer under the Retailers' |
4 | | Occupation Tax Act or under the
Service Occupation Tax Act |
5 | | shall permit the registrant to engage in a
business that is |
6 | | taxed under the tax imposed under paragraphs (b), (c)
or (d) of |
7 | | this Section and no additional registration shall be required |
8 | | under
the tax. A certificate issued under the Use Tax Act or |
9 | | the Service Use Tax
Act shall be applicable with regard to any |
10 | | tax imposed under paragraph (c)
of this Section.
|
11 | | (f) (Blank).
|
12 | | (g) Any ordinance imposing or discontinuing any tax under |
13 | | this
Section shall be adopted and a certified copy thereof |
14 | | filed with the
Department on or before June 1, whereupon the |
15 | | Department of Revenue shall
proceed to administer and enforce |
16 | | this Section on behalf of the Metro East
Mass Transit District |
17 | | as of September 1 next following such
adoption and filing. |
18 | | Beginning January 1, 1992, an ordinance or resolution
imposing |
19 | | or discontinuing the tax hereunder shall be adopted and a
|
20 | | certified copy thereof filed with the Department on or before |
21 | | the first day
of July, whereupon the Department shall proceed |
22 | | to administer and enforce
this Section as of the first day of |
23 | | October next following such adoption
and filing. Beginning |
24 | | January 1, 1993, except as provided in subsection
(d-5) of this |
25 | | Section, an ordinance or resolution imposing
or discontinuing |
26 | | the tax hereunder shall be adopted and a certified copy
thereof |
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1 | | filed with the Department on or before the first day of |
2 | | October,
whereupon the Department shall proceed to administer |
3 | | and enforce this
Section as of the first day of January next |
4 | | following such adoption and
filing,
or, beginning January 1, |
5 | | 2004, on or before the first day of April, whereupon
the |
6 | | Department shall proceed to administer and enforce this Section |
7 | | as of the
first day of July next following the adoption and |
8 | | filing.
|
9 | | (h) Except as provided in subsection (d-7.1), the State |
10 | | Department of
Revenue shall, upon collecting any taxes as
|
11 | | provided in this Section, pay the taxes over to the State |
12 | | Treasurer as
trustee for the District. The taxes shall be held |
13 | | in a trust fund outside
the State Treasury. |
14 | | As soon as possible after the first day of each month, |
15 | | beginning January 1, 2011, upon certification of the Department |
16 | | of Revenue, the Comptroller shall order transferred, and the |
17 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
18 | | local sales tax increment, as defined in the Innovation |
19 | | Development and Economy Act, collected under this Section |
20 | | during the second preceding calendar month for sales within a |
21 | | STAR bond district. The Department shall make this |
22 | | certification only if the local mass transit district imposes a |
23 | | tax on real property as provided in the definition of "local |
24 | | sales taxes" under the Innovation Development and Economy Act. |
25 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
26 | | on or before the 25th day of each calendar month, the
State |
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1 | | Department of Revenue shall prepare and certify to the |
2 | | Comptroller of
the State of Illinois the amount to be paid to |
3 | | the District, which shall be
the amount (not including credit |
4 | | memoranda) collected under this Section during the second |
5 | | preceding calendar month by the Department plus an amount the |
6 | | Department determines is necessary to offset any amounts that |
7 | | were erroneously paid to a different taxing body, and not |
8 | | including any amount equal to the amount of refunds made during |
9 | | the second preceding calendar month by the Department on behalf |
10 | | of the District, and not including any amount that the |
11 | | Department determines is necessary to offset any amounts that |
12 | | were payable to a different taxing body but were erroneously |
13 | | paid to the District, and less any amounts that are transferred |
14 | | to the STAR Bonds Revenue Fund, less 1.5% 2% of the remainder, |
15 | | which the Department shall transfer into the Tax Compliance and |
16 | | Administration Fund. The Department, at the time of each |
17 | | monthly disbursement to the District, shall prepare and certify |
18 | | to the State Comptroller the amount to be transferred into the |
19 | | Tax Compliance and Administration Fund under this subsection. |
20 | | Within 10 days after receipt by
the Comptroller of the |
21 | | certification of the amount to be paid to the
District and the |
22 | | Tax Compliance and Administration Fund, the Comptroller shall |
23 | | cause an order to be drawn for payment
for the amount in |
24 | | accordance with the direction in the certification.
|
25 | | (Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17.)
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1 | | Section 20-35. The Regional Transportation Authority Act |
2 | | is amended by changing Section 4.03 as follows:
|
3 | | (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)
|
4 | | Sec. 4.03. Taxes.
|
5 | | (a) In order to carry out any of the powers or
purposes of |
6 | | the Authority, the Board may by ordinance adopted with the
|
7 | | concurrence of 12
of the then Directors, impose throughout the
|
8 | | metropolitan region any or all of the taxes provided in this |
9 | | Section.
Except as otherwise provided in this Act, taxes |
10 | | imposed under this
Section and civil penalties imposed incident |
11 | | thereto shall be collected
and enforced by the State Department |
12 | | of Revenue. The Department shall
have the power to administer |
13 | | and enforce the taxes and to determine all
rights for refunds |
14 | | for erroneous payments of the taxes. Nothing in Public Act |
15 | | 95-708 is intended to invalidate any taxes currently imposed by |
16 | | the Authority. The increased vote requirements to impose a tax |
17 | | shall only apply to actions taken after January 1, 2008 (the |
18 | | effective date of Public Act 95-708).
|
19 | | (b) The Board may impose a public transportation tax upon |
20 | | all
persons engaged in the metropolitan region in the business |
21 | | of selling at
retail motor fuel for operation of motor vehicles |
22 | | upon public highways. The
tax shall be at a rate not to exceed |
23 | | 5% of the gross receipts from the sales
of motor fuel in the |
24 | | course of the business. As used in this Act, the term
"motor |
25 | | fuel" shall have the same meaning as in the Motor Fuel Tax Law. |
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1 | | The Board may provide for details of the tax. The provisions of
|
2 | | any tax shall conform, as closely as may be practicable, to the |
3 | | provisions
of the Municipal Retailers Occupation Tax Act, |
4 | | including without limitation,
conformity to penalties with |
5 | | respect to the tax imposed and as to the powers of
the State |
6 | | Department of Revenue to promulgate and enforce rules and |
7 | | regulations
relating to the administration and enforcement of |
8 | | the provisions of the tax
imposed, except that reference in the |
9 | | Act to any municipality shall refer to
the Authority and the |
10 | | tax shall be imposed only with regard to receipts from
sales of |
11 | | motor fuel in the metropolitan region, at rates as limited by |
12 | | this
Section.
|
13 | | (c) In connection with the tax imposed under paragraph (b) |
14 | | of
this Section the Board may impose a tax upon the privilege |
15 | | of using in
the metropolitan region motor fuel for the |
16 | | operation of a motor vehicle
upon public highways, the tax to |
17 | | be at a rate not in excess of the rate
of tax imposed under |
18 | | paragraph (b) of this Section. The Board may
provide for |
19 | | details of the tax.
|
20 | | (d) The Board may impose a motor vehicle parking tax upon |
21 | | the
privilege of parking motor vehicles at off-street parking |
22 | | facilities in
the metropolitan region at which a fee is |
23 | | charged, and may provide for
reasonable classifications in and |
24 | | exemptions to the tax, for
administration and enforcement |
25 | | thereof and for civil penalties and
refunds thereunder and may |
26 | | provide criminal penalties thereunder, the
maximum penalties |
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1 | | not to exceed the maximum criminal penalties provided
in the |
2 | | Retailers' Occupation Tax Act. The
Authority may collect and |
3 | | enforce the tax itself or by contract with
any unit of local |
4 | | government. The State Department of Revenue shall have
no |
5 | | responsibility for the collection and enforcement unless the
|
6 | | Department agrees with the Authority to undertake the |
7 | | collection and
enforcement. As used in this paragraph, the term |
8 | | "parking facility"
means a parking area or structure having |
9 | | parking spaces for more than 2
vehicles at which motor vehicles |
10 | | are permitted to park in return for an
hourly, daily, or other |
11 | | periodic fee, whether publicly or privately
owned, but does not |
12 | | include parking spaces on a public street, the use
of which is |
13 | | regulated by parking meters.
|
14 | | (e) The Board may impose a Regional Transportation |
15 | | Authority
Retailers' Occupation Tax upon all persons engaged in |
16 | | the business of
selling tangible personal property at retail in |
17 | | the metropolitan region.
In Cook County the tax rate shall be |
18 | | 1.25%
of the gross receipts from sales
of food for human |
19 | | consumption that is to be consumed off the premises
where it is |
20 | | sold (other than alcoholic beverages, soft drinks and food
that |
21 | | has been prepared for immediate consumption) and prescription |
22 | | and
nonprescription medicines, drugs, medical appliances and |
23 | | insulin, urine
testing materials, syringes and needles used by |
24 | | diabetics, and 1%
of the
gross receipts from other taxable |
25 | | sales made in the course of that business.
In DuPage, Kane, |
26 | | Lake, McHenry, and Will Counties, the tax rate shall be 0.75%
|
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1 | | of the gross receipts from all taxable sales made in the course |
2 | | of that
business. The tax
imposed under this Section and all |
3 | | civil penalties that may be
assessed as an incident thereof |
4 | | shall be collected and enforced by the
State Department of |
5 | | Revenue. The Department shall have full power to
administer and |
6 | | enforce this Section; to collect all taxes and penalties
so |
7 | | collected in the manner hereinafter provided; and to determine |
8 | | all
rights to credit memoranda arising on account of the |
9 | | erroneous payment
of tax or penalty hereunder. In the |
10 | | administration of, and compliance
with this Section, the |
11 | | Department and persons who are subject to this
Section shall |
12 | | have the same rights, remedies, privileges, immunities,
powers |
13 | | and duties, and be subject to the same conditions, |
14 | | restrictions,
limitations, penalties, exclusions, exemptions |
15 | | and definitions of terms,
and employ the same modes of |
16 | | procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, |
17 | | 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions |
18 | | therein other than the State rate of tax), 2c, 3 (except as to
|
19 | | the disposition of taxes and penalties collected), 4, 5, 5a, |
20 | | 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, |
21 | | 7, 8, 9, 10, 11, 12 and
13 of the Retailers' Occupation Tax Act |
22 | | and Section 3-7 of the
Uniform Penalty and Interest Act, as |
23 | | fully as if those
provisions were set forth herein.
|
24 | | Persons subject to any tax imposed under the authority |
25 | | granted
in this Section may reimburse themselves for their |
26 | | seller's tax
liability hereunder by separately stating the tax |
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1 | | as an additional
charge, which charge may be stated in |
2 | | combination in a single amount
with State taxes that sellers |
3 | | are required to collect under the Use
Tax Act, under any |
4 | | bracket schedules the
Department may prescribe.
|
5 | | Whenever the Department determines that a refund should be |
6 | | made under
this Section to a claimant instead of issuing a |
7 | | credit memorandum, the
Department shall notify the State |
8 | | Comptroller, who shall cause the
warrant to be drawn for the |
9 | | amount specified, and to the person named,
in the notification |
10 | | from the Department. The refund shall be paid by
the State |
11 | | Treasurer out of the Regional Transportation Authority tax
fund |
12 | | established under paragraph (n) of this Section.
|
13 | | If a tax is imposed under this subsection (e), a tax shall |
14 | | also
be imposed under subsections (f) and (g) of this Section.
|
15 | | For the purpose of determining whether a tax authorized |
16 | | under this
Section is applicable, a retail sale by a producer |
17 | | of coal or other
mineral mined in Illinois, is a sale at retail |
18 | | at the place where the
coal or other mineral mined in Illinois |
19 | | is extracted from the earth.
This paragraph does not apply to |
20 | | coal or other mineral when it is
delivered or shipped by the |
21 | | seller to the purchaser at a point outside
Illinois so that the |
22 | | sale is exempt under the Federal Constitution as a
sale in |
23 | | interstate or foreign commerce.
|
24 | | No tax shall be imposed or collected under this subsection |
25 | | on the sale of a motor vehicle in this State to a resident of |
26 | | another state if that motor vehicle will not be titled in this |
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1 | | State.
|
2 | | Nothing in this Section shall be construed to authorize the |
3 | | Regional
Transportation Authority to impose a tax upon the |
4 | | privilege of engaging
in any business that under the |
5 | | Constitution of the United States may
not be made the subject |
6 | | of taxation by this State.
|
7 | | (f) If a tax has been imposed under paragraph (e), a
|
8 | | Regional Transportation Authority Service Occupation
Tax shall
|
9 | | also be imposed upon all persons engaged, in the metropolitan |
10 | | region in
the business of making sales of service, who as an |
11 | | incident to making the sales
of service, transfer tangible |
12 | | personal property within the metropolitan region,
either in the |
13 | | form of tangible personal property or in the form of real |
14 | | estate
as an incident to a sale of service. In Cook County, the |
15 | | tax rate
shall be: (1) 1.25%
of the serviceman's cost price of |
16 | | food prepared for
immediate consumption and transferred |
17 | | incident to a sale of service subject
to the service occupation |
18 | | tax by an entity licensed under the Hospital
Licensing Act, the |
19 | | Nursing Home Care Act, the Specialized Mental Health |
20 | | Rehabilitation Act of 2013, the ID/DD Community Care Act, or |
21 | | the MC/DD Act that is located in the metropolitan
region; (2) |
22 | | 1.25%
of the selling price of food for human consumption that |
23 | | is to
be consumed off the premises where it is sold (other than |
24 | | alcoholic
beverages, soft drinks and food that has been |
25 | | prepared for immediate
consumption) and prescription and |
26 | | nonprescription medicines, drugs, medical
appliances and |
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1 | | insulin, urine testing materials, syringes and needles used
by |
2 | | diabetics; and (3) 1%
of the selling price from other taxable |
3 | | sales of
tangible personal property transferred. In DuPage, |
4 | | Kane, Lake,
McHenry and Will Counties the rate shall be 0.75%
|
5 | | of the selling price
of all tangible personal property |
6 | | transferred.
|
7 | | The tax imposed under this paragraph and all civil
|
8 | | penalties that may be assessed as an incident thereof shall be |
9 | | collected
and enforced by the State Department of Revenue. The |
10 | | Department shall
have full power to administer and enforce this |
11 | | paragraph; to collect all
taxes and penalties due hereunder; to |
12 | | dispose of taxes and penalties
collected in the manner |
13 | | hereinafter provided; and to determine all
rights to credit |
14 | | memoranda arising on account of the erroneous payment
of tax or |
15 | | penalty hereunder. In the administration of and compliance
with |
16 | | this paragraph, the Department and persons who are subject to |
17 | | this
paragraph shall have the same rights, remedies, |
18 | | privileges, immunities,
powers and duties, and be subject to |
19 | | the same conditions, restrictions,
limitations, penalties, |
20 | | exclusions, exemptions and definitions of terms,
and employ the |
21 | | same modes of procedure, as are prescribed in Sections 1a-1, 2,
|
22 | | 2a, 3 through 3-50 (in respect to all provisions therein other |
23 | | than the
State rate of tax), 4 (except that the reference to |
24 | | the State shall be to
the Authority), 5, 7, 8 (except that the |
25 | | jurisdiction to which the tax
shall be a debt to the extent |
26 | | indicated in that Section 8 shall be the
Authority), 9 (except |
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1 | | as to the disposition of taxes and penalties
collected, and |
2 | | except that the returned merchandise credit for this tax may
|
3 | | not be taken against any State tax), 10, 11, 12 (except the |
4 | | reference
therein to Section 2b of the Retailers' Occupation |
5 | | Tax Act), 13 (except
that any reference to the State shall mean |
6 | | the Authority), the first
paragraph of Section 15, 16, 17, 18, |
7 | | 19 and 20 of the Service
Occupation Tax Act and Section 3-7 of |
8 | | the Uniform Penalty and Interest
Act, as fully as if those |
9 | | provisions were set forth herein.
|
10 | | Persons subject to any tax imposed under the authority |
11 | | granted
in this paragraph may reimburse themselves for their |
12 | | serviceman's tax
liability hereunder by separately stating the |
13 | | tax as an additional
charge, that charge may be stated in |
14 | | combination in a single amount
with State tax that servicemen |
15 | | are authorized to collect under the
Service Use Tax Act, under |
16 | | any bracket schedules the
Department may prescribe.
|
17 | | Whenever the Department determines that a refund should be |
18 | | made under
this paragraph to a claimant instead of issuing a |
19 | | credit memorandum, the
Department shall notify the State |
20 | | Comptroller, who shall cause the
warrant to be drawn for the |
21 | | amount specified, and to the person named
in the notification |
22 | | from the Department. The refund shall be paid by
the State |
23 | | Treasurer out of the Regional Transportation Authority tax
fund |
24 | | established under paragraph (n) of this Section.
|
25 | | Nothing in this paragraph shall be construed to authorize |
26 | | the
Authority to impose a tax upon the privilege of engaging in |
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1 | | any business
that under the Constitution of the United States |
2 | | may not be made the
subject of taxation by the State.
|
3 | | (g) If a tax has been imposed under paragraph (e), a tax |
4 | | shall
also be imposed upon the privilege of using in the |
5 | | metropolitan region,
any item of tangible personal property |
6 | | that is purchased outside the
metropolitan region at retail |
7 | | from a retailer, and that is titled or
registered with an |
8 | | agency of this State's government. In Cook County the
tax rate |
9 | | shall be 1%
of the selling price of the tangible personal |
10 | | property,
as "selling price" is defined in the Use Tax Act. In |
11 | | DuPage, Kane, Lake,
McHenry and Will counties the tax rate |
12 | | shall be 0.75%
of the selling price of
the tangible personal |
13 | | property, as "selling price" is defined in the
Use Tax Act. The |
14 | | tax shall be collected from persons whose Illinois
address for |
15 | | titling or registration purposes is given as being in the
|
16 | | metropolitan region. The tax shall be collected by the |
17 | | Department of
Revenue for the Regional Transportation |
18 | | Authority. The tax must be paid
to the State, or an exemption |
19 | | determination must be obtained from the
Department of Revenue, |
20 | | before the title or certificate of registration for
the |
21 | | property may be issued. The tax or proof of exemption may be
|
22 | | transmitted to the Department by way of the State agency with |
23 | | which, or the
State officer with whom, the tangible personal |
24 | | property must be titled or
registered if the Department and the |
25 | | State agency or State officer
determine that this procedure |
26 | | will expedite the processing of applications
for title or |
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1 | | registration.
|
2 | | The Department shall have full power to administer and |
3 | | enforce this
paragraph; to collect all taxes, penalties and |
4 | | interest due hereunder;
to dispose of taxes, penalties and |
5 | | interest collected in the manner
hereinafter provided; and to |
6 | | determine all rights to credit memoranda or
refunds arising on |
7 | | account of the erroneous payment of tax, penalty or
interest |
8 | | hereunder. In the administration of and compliance with this
|
9 | | paragraph, the Department and persons who are subject to this |
10 | | paragraph
shall have the same rights, remedies, privileges, |
11 | | immunities, powers and
duties, and be subject to the same |
12 | | conditions, restrictions,
limitations, penalties, exclusions, |
13 | | exemptions and definitions of terms
and employ the same modes |
14 | | of procedure, as are prescribed in Sections 2
(except the |
15 | | definition of "retailer maintaining a place of business in this
|
16 | | State"), 3 through 3-80 (except provisions pertaining to the |
17 | | State rate
of tax, and except provisions concerning collection |
18 | | or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, |
19 | | 19 (except the portions pertaining
to claims by retailers and |
20 | | except the last paragraph concerning refunds),
20, 21 and 22 of |
21 | | the Use Tax Act, and are not inconsistent with this
paragraph, |
22 | | as fully as if those provisions were set forth herein.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under
this paragraph to a claimant instead of issuing a |
25 | | credit memorandum, the
Department shall notify the State |
26 | | Comptroller, who shall cause the order
to be drawn for the |
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1 | | amount specified, and to the person named in the
notification |
2 | | from the Department. The refund shall be paid by the State
|
3 | | Treasurer out of the Regional Transportation Authority tax fund
|
4 | | established under paragraph (n) of this Section.
|
5 | | (h) The Authority may impose a replacement vehicle tax of |
6 | | $50 on any
passenger car as defined in Section 1-157 of the |
7 | | Illinois Vehicle Code
purchased within the metropolitan region |
8 | | by or on behalf of an
insurance company to replace a passenger |
9 | | car of
an insured person in settlement of a total loss claim. |
10 | | The tax imposed
may not become effective before the first day |
11 | | of the month following the
passage of the ordinance imposing |
12 | | the tax and receipt of a certified copy
of the ordinance by the |
13 | | Department of Revenue. The Department of Revenue
shall collect |
14 | | the tax for the Authority in accordance with Sections 3-2002
|
15 | | and 3-2003 of the Illinois Vehicle Code.
|
16 | | The Department shall immediately pay over to the State |
17 | | Treasurer,
ex officio, as trustee, all taxes collected |
18 | | hereunder. |
19 | | As soon as possible after the first day of each month, |
20 | | beginning January 1, 2011, upon certification of the Department |
21 | | of Revenue, the Comptroller shall order transferred, and the |
22 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
23 | | local sales tax increment, as defined in the Innovation |
24 | | Development and Economy Act, collected under this Section |
25 | | during the second preceding calendar month for sales within a |
26 | | STAR bond district. |
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1 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
2 | | on
or before the 25th day of each calendar month, the |
3 | | Department shall
prepare and certify to the Comptroller the |
4 | | disbursement of stated sums
of money to the Authority. The |
5 | | amount to be paid to the Authority shall be
the amount |
6 | | collected hereunder during the second preceding calendar month
|
7 | | by the Department, less any amount determined by the Department |
8 | | to be
necessary for the payment of refunds, and less any |
9 | | amounts that are transferred to the STAR Bonds Revenue Fund. |
10 | | Within 10 days after receipt by the
Comptroller of the |
11 | | disbursement certification to the Authority provided
for in |
12 | | this Section to be given to the Comptroller by the Department, |
13 | | the
Comptroller shall cause the orders to be drawn for that |
14 | | amount in
accordance with the directions contained in the |
15 | | certification.
|
16 | | (i) The Board may not impose any other taxes except as it |
17 | | may from
time to time be authorized by law to impose.
|
18 | | (j) A certificate of registration issued by the State |
19 | | Department of
Revenue to a retailer under the Retailers' |
20 | | Occupation Tax Act or under the
Service Occupation Tax Act |
21 | | shall permit the registrant to engage in a
business that is |
22 | | taxed under the tax imposed under paragraphs
(b), (e), (f) or |
23 | | (g) of this Section and no additional registration
shall be |
24 | | required under the tax. A certificate issued under the
Use Tax |
25 | | Act or the Service Use Tax Act shall be applicable with regard |
26 | | to
any tax imposed under paragraph (c) of this Section.
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1 | | (k) The provisions of any tax imposed under paragraph (c) |
2 | | of
this Section shall conform as closely as may be practicable |
3 | | to the
provisions of the Use Tax Act, including
without |
4 | | limitation conformity as to penalties with respect to the tax
|
5 | | imposed and as to the powers of the State Department of Revenue |
6 | | to
promulgate and enforce rules and regulations relating to the
|
7 | | administration and enforcement of the provisions of the tax |
8 | | imposed.
The taxes shall be imposed only on use within the |
9 | | metropolitan region
and at rates as provided in the paragraph.
|
10 | | (l) The Board in imposing any tax as provided in paragraphs |
11 | | (b)
and (c) of this Section, shall, after seeking the advice of |
12 | | the State
Department of Revenue, provide means for retailers, |
13 | | users or purchasers
of motor fuel for purposes other than those |
14 | | with regard to which the
taxes may be imposed as provided in |
15 | | those paragraphs to receive refunds
of taxes improperly paid, |
16 | | which provisions may be at variance with the
refund provisions |
17 | | as applicable under the Municipal Retailers
Occupation Tax Act. |
18 | | The State Department of Revenue may provide for
certificates of |
19 | | registration for users or purchasers of motor fuel for purposes
|
20 | | other than those with regard to which taxes may be imposed as |
21 | | provided in
paragraphs (b) and (c) of this Section to |
22 | | facilitate the reporting and
nontaxability of the exempt sales |
23 | | or uses.
|
24 | | (m) Any ordinance imposing or discontinuing any tax under |
25 | | this Section shall
be adopted and a certified copy thereof |
26 | | filed with the Department on or before
June 1, whereupon the |
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1 | | Department of Revenue shall proceed to administer and
enforce |
2 | | this Section on behalf of the Regional Transportation Authority |
3 | | as of
September 1 next following such adoption and filing.
|
4 | | Beginning January 1, 1992, an ordinance or resolution imposing |
5 | | or
discontinuing the tax hereunder shall be adopted and a |
6 | | certified copy
thereof filed with the Department on or before |
7 | | the first day of July,
whereupon the Department shall proceed |
8 | | to administer and enforce this
Section as of the first day of |
9 | | October next following such adoption and
filing. Beginning |
10 | | January 1, 1993, an ordinance or resolution imposing, |
11 | | increasing, decreasing, or
discontinuing the tax hereunder |
12 | | shall be adopted and a certified copy
thereof filed with the |
13 | | Department,
whereupon the Department shall proceed to |
14 | | administer and enforce this
Section as of the first day of the |
15 | | first month to occur not less than 60 days
following such |
16 | | adoption and filing. Any ordinance or resolution of the |
17 | | Authority imposing a tax under this Section and in effect on |
18 | | August 1, 2007 shall remain in full force and effect and shall |
19 | | be administered by the Department of Revenue under the terms |
20 | | and conditions and rates of tax established by such ordinance |
21 | | or resolution until the Department begins administering and |
22 | | enforcing an increased tax under this Section as authorized by |
23 | | Public Act 95-708. The tax rates authorized by Public Act |
24 | | 95-708 are effective only if imposed by ordinance of the |
25 | | Authority.
|
26 | | (n) Except as otherwise provided in this subsection (n), |
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1 | | the State Department of Revenue shall, upon collecting any |
2 | | taxes
as provided in this Section, pay the taxes over to the |
3 | | State Treasurer
as trustee for the Authority. The taxes shall |
4 | | be held in a trust fund
outside the State Treasury. On or |
5 | | before the 25th day of each calendar
month, the State |
6 | | Department of Revenue shall prepare and certify to the
|
7 | | Comptroller of the State of Illinois and
to the Authority (i) |
8 | | the
amount of taxes collected in each County other than Cook |
9 | | County in the
metropolitan region, (ii)
the amount of taxes |
10 | | collected within the City
of Chicago,
and (iii) the amount |
11 | | collected in that portion
of Cook County outside of Chicago, |
12 | | each amount less the amount necessary for the payment
of |
13 | | refunds to taxpayers located in those areas described in items |
14 | | (i), (ii), and (iii), and less 1.5% 2% of the remainder, which |
15 | | shall be transferred from the trust fund into the Tax |
16 | | Compliance and Administration Fund. The Department, at the time |
17 | | of each monthly disbursement to the Authority, shall prepare |
18 | | and certify to the State Comptroller the amount to be |
19 | | transferred into the Tax Compliance and Administration Fund |
20 | | under this subsection.
Within 10 days after receipt by the |
21 | | Comptroller of the certification of
the amounts, the |
22 | | Comptroller shall cause an
order to be drawn for the transfer |
23 | | of the amount certified into the Tax Compliance and |
24 | | Administration Fund and the payment of two-thirds of the |
25 | | amounts certified in item (i) of this subsection to the |
26 | | Authority and one-third of the amounts certified in item (i) of |
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1 | | this subsection to the respective counties other than Cook |
2 | | County and the amount certified in items (ii) and (iii) of this |
3 | | subsection to the Authority.
|
4 | | In addition to the disbursement required by the preceding |
5 | | paragraph, an
allocation shall be made in July 1991 and each |
6 | | year thereafter to the
Regional Transportation Authority. The |
7 | | allocation shall be made in an
amount equal to the average |
8 | | monthly distribution during the preceding
calendar year |
9 | | (excluding the 2 months of lowest receipts) and the
allocation |
10 | | shall include the amount of average monthly distribution from
|
11 | | the Regional Transportation Authority Occupation and Use Tax |
12 | | Replacement
Fund. The distribution made in July 1992 and each |
13 | | year thereafter under
this paragraph and the preceding |
14 | | paragraph shall be reduced by the amount
allocated and |
15 | | disbursed under this paragraph in the preceding calendar
year. |
16 | | The Department of Revenue shall prepare and certify to the
|
17 | | Comptroller for disbursement the allocations made in |
18 | | accordance with this
paragraph.
|
19 | | (o) Failure to adopt a budget ordinance or otherwise to |
20 | | comply with
Section 4.01 of this Act or to adopt a Five-year |
21 | | Capital Program or otherwise to
comply with paragraph (b) of |
22 | | Section 2.01 of this Act shall not affect
the validity of any |
23 | | tax imposed by the Authority otherwise in conformity
with law.
|
24 | | (p) At no time shall a public transportation tax or motor |
25 | | vehicle
parking tax authorized under paragraphs (b), (c) and |
26 | | (d) of this Section
be in effect at the same time as any |
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1 | | retailers' occupation, use or
service occupation tax |
2 | | authorized under paragraphs (e), (f) and (g) of
this Section is |
3 | | in effect.
|
4 | | Any taxes imposed under the authority provided in |
5 | | paragraphs (b), (c)
and (d) shall remain in effect only until |
6 | | the time as any tax
authorized by paragraphs (e), (f) or (g) of |
7 | | this Section are imposed and
becomes effective. Once any tax |
8 | | authorized by paragraphs (e), (f) or (g)
is imposed the Board |
9 | | may not reimpose taxes as authorized in paragraphs
(b), (c) and |
10 | | (d) of the Section unless any tax authorized by
paragraphs (e), |
11 | | (f) or (g) of this Section becomes ineffective by means
other |
12 | | than an ordinance of the Board.
|
13 | | (q) Any existing rights, remedies and obligations |
14 | | (including
enforcement by the Regional Transportation |
15 | | Authority) arising under any
tax imposed under paragraphs (b), |
16 | | (c) or (d) of this Section shall not
be affected by the |
17 | | imposition of a tax under paragraphs (e), (f) or (g)
of this |
18 | | Section.
|
19 | | (Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; |
20 | | 99-642, eff. 7-28-16; 100-23, eff. 7-6-17.)
|
21 | | Section 20-40. The Water Commission Act of 1985 is amended |
22 | | by changing Section 4 as follows:
|
23 | | (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)
|
24 | | Sec. 4. Taxes. |
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1 | | (a) The board of commissioners of any county water |
2 | | commission
may, by ordinance, impose throughout the territory |
3 | | of the commission any or
all of the taxes provided in this |
4 | | Section for its corporate purposes.
However, no county water |
5 | | commission may impose any such tax unless the
commission |
6 | | certifies the proposition of imposing the tax to the proper
|
7 | | election officials, who shall submit the proposition to the |
8 | | voters residing
in the territory at an election in accordance |
9 | | with the general election
law, and the proposition has been |
10 | | approved by a majority of those voting on
the proposition.
|
11 | | The proposition shall be in the form provided in Section 5 |
12 | | or shall be
substantially in the following form:
|
13 | | -------------------------------------------------------------
|
14 | | Shall the (insert corporate
|
15 | | name of county water commission) YES
|
16 | | impose (state type of tax or ------------------------
|
17 | | taxes to be imposed) at the NO
|
18 | | rate of 1/4%?
|
19 | | -------------------------------------------------------------
|
20 | | Taxes imposed under this Section and civil penalties |
21 | | imposed
incident thereto shall be collected and enforced by the |
22 | | State Department of
Revenue. The Department shall have the |
23 | | power to administer and enforce the
taxes and to determine all |
24 | | rights for refunds for erroneous payments of
the taxes.
|
25 | | (b) The board of commissioners may impose a County Water |
26 | | Commission
Retailers' Occupation Tax upon all persons engaged |
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1 | | in the business of
selling tangible personal property at retail |
2 | | in the territory of the
commission at a rate of 1/4% of the |
3 | | gross receipts from the sales made in
the course of such |
4 | | business within the territory. The tax imposed under
this |
5 | | paragraph and all civil penalties that may be assessed as an |
6 | | incident
thereof shall be collected and enforced by the State |
7 | | Department of Revenue.
The Department shall have full power to |
8 | | administer and enforce this
paragraph; to collect all taxes and |
9 | | penalties due hereunder; to dispose of
taxes and penalties so |
10 | | collected in the manner hereinafter provided; and to
determine |
11 | | all rights to credit memoranda arising on account of the
|
12 | | erroneous payment of tax or penalty hereunder. In the |
13 | | administration of,
and compliance with, this paragraph, the |
14 | | Department and persons who are
subject to this paragraph shall |
15 | | have the same rights, remedies, privileges,
immunities, powers |
16 | | and duties, and be subject to the same conditions,
|
17 | | restrictions, limitations, penalties, exclusions, exemptions |
18 | | and
definitions of terms, and employ the same modes of |
19 | | procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, |
20 | | 1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions |
21 | | therein other than the State rate of tax
except that food for |
22 | | human consumption that is to be consumed off the
premises where |
23 | | it is sold (other than alcoholic beverages, soft drinks, and
|
24 | | food that has been prepared for immediate consumption) and |
25 | | prescription
and nonprescription medicine, drugs, medical |
26 | | appliances and insulin, urine
testing materials, syringes, and |
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1 | | needles used by diabetics, for human use,
shall not be subject |
2 | | to tax hereunder), 2c, 3 (except as to the disposition
of taxes |
3 | | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
|
4 | | 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 , and 13 |
5 | | of
the Retailers' Occupation Tax Act and Section 3-7 of the |
6 | | Uniform Penalty
and Interest Act, as fully as if those |
7 | | provisions were set forth herein.
|
8 | | Persons subject to any tax imposed under the authority |
9 | | granted in this
paragraph may reimburse themselves for their |
10 | | seller's tax liability
hereunder by separately stating the tax |
11 | | as an additional charge, which
charge may be stated in |
12 | | combination, in a single amount, with State taxes
that sellers |
13 | | are required to collect under the Use Tax Act and under
|
14 | | subsection (e) of Section 4.03 of the Regional Transportation |
15 | | Authority
Act, in accordance with such bracket schedules as the |
16 | | Department may prescribe.
|
17 | | Whenever the Department determines that a refund should be |
18 | | made under this
paragraph to a claimant instead of issuing a |
19 | | credit memorandum, the Department
shall notify the State |
20 | | Comptroller, who shall cause the warrant to be drawn
for the |
21 | | amount specified, and to the person named, in the notification
|
22 | | from the Department. The refund shall be paid by the State |
23 | | Treasurer out
of a county water commission tax fund established |
24 | | under subsection paragraph (g) of
this Section.
|
25 | | For the purpose of determining whether a tax authorized |
26 | | under this paragraph
is applicable, a retail sale by a producer |
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1 | | of coal or other mineral mined
in Illinois is a sale at retail |
2 | | at the place where the coal or other mineral
mined in Illinois |
3 | | is extracted from the earth. This paragraph does not
apply to |
4 | | coal or other mineral when it is delivered or shipped by the |
5 | | seller
to the purchaser at a point outside Illinois so that the |
6 | | sale is exempt
under the Federal Constitution as a sale in |
7 | | interstate or foreign commerce.
|
8 | | If a tax is imposed under this subsection (b) , a tax shall |
9 | | also be
imposed under subsections (c) and (d) of this Section.
|
10 | | No tax shall be imposed or collected under this subsection |
11 | | on the sale of a motor vehicle in this State to a resident of |
12 | | another state if that motor vehicle will not be titled in this |
13 | | State.
|
14 | | Nothing in this paragraph shall be construed to authorize a |
15 | | county water
commission to impose a tax upon the privilege of |
16 | | engaging in any
business which under the Constitution of the |
17 | | United States may not be made
the subject of taxation by this |
18 | | State.
|
19 | | (c) If a tax has been imposed under subsection (b), a
|
20 | | County Water Commission Service Occupation
Tax shall
also be |
21 | | imposed upon all persons engaged, in the territory of the
|
22 | | commission, in the business of making sales of service, who, as |
23 | | an
incident to making the sales of service, transfer tangible |
24 | | personal
property within the territory. The tax rate shall be |
25 | | 1/4% of the selling
price of tangible personal property so |
26 | | transferred within the territory.
The tax imposed under this |
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1 | | paragraph and all civil penalties that may be
assessed as an |
2 | | incident thereof shall be collected and enforced by the
State |
3 | | Department of Revenue. The Department shall have full power to
|
4 | | administer and enforce this paragraph; to collect all taxes and |
5 | | penalties
due hereunder; to dispose of taxes and penalties so |
6 | | collected in the manner
hereinafter provided; and to determine |
7 | | all rights to credit memoranda
arising on account of the |
8 | | erroneous payment of tax or penalty hereunder.
In the |
9 | | administration of, and compliance with, this paragraph, the
|
10 | | Department and persons who are subject to this paragraph shall |
11 | | have the
same rights, remedies, privileges, immunities, powers |
12 | | and duties, and be
subject to the same conditions, |
13 | | restrictions, limitations, penalties,
exclusions, exemptions |
14 | | and definitions of terms, and employ the same modes
of |
15 | | procedure, as are prescribed in Sections 1a-1, 2 (except that |
16 | | the
reference to State in the definition of supplier |
17 | | maintaining a place of
business in this State shall mean the |
18 | | territory of the commission), 2a, 3
through 3-50 (in respect to |
19 | | all provisions therein other than the State
rate of tax except |
20 | | that food for human consumption that is to be consumed
off the |
21 | | premises where it is sold (other than alcoholic beverages, soft
|
22 | | drinks, and food that has been prepared for immediate |
23 | | consumption) and
prescription and nonprescription medicines, |
24 | | drugs, medical appliances and
insulin, urine testing |
25 | | materials, syringes, and needles used by diabetics,
for human |
26 | | use, shall not be subject to tax hereunder), 4 (except that the
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1 | | reference to the State shall be to the territory of the |
2 | | commission), 5, 7,
8 (except that the jurisdiction to which the |
3 | | tax shall be a debt to the
extent indicated in that Section 8 |
4 | | shall be the commission), 9 (except as
to the disposition of |
5 | | taxes and penalties collected and except that the
returned |
6 | | merchandise credit for this tax may not be taken against any |
7 | | State
tax), 10, 11, 12 (except the reference therein to Section |
8 | | 2b of the
Retailers' Occupation Tax Act), 13 (except that any |
9 | | reference to the State
shall mean the territory of the |
10 | | commission), the first paragraph of Section
15, 15.5, 16, 17, |
11 | | 18, 19 , and 20 of the Service Occupation Tax Act as fully
as if |
12 | | those provisions were set forth herein.
|
13 | | Persons subject to any tax imposed under the authority |
14 | | granted in
this paragraph may reimburse themselves for their |
15 | | serviceman's tax liability
hereunder by separately stating the |
16 | | tax as an additional charge, which
charge may be stated in |
17 | | combination, in a single amount, with State tax
that servicemen |
18 | | are authorized to collect under the Service Use Tax Act,
and |
19 | | any tax for which servicemen may be liable under subsection (f) |
20 | | of Section
4.03 of the Regional Transportation Authority Act, |
21 | | in accordance
with such bracket schedules as the Department may |
22 | | prescribe.
|
23 | | Whenever the Department determines that a refund should be |
24 | | made under this
paragraph to a claimant instead of issuing a |
25 | | credit memorandum, the Department
shall notify the State |
26 | | Comptroller, who shall cause the warrant to be drawn
for the |
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1 | | amount specified, and to the person named, in the notification |
2 | | from
the Department. The refund shall be paid by the State |
3 | | Treasurer out of a
county water commission tax fund established |
4 | | under subsection paragraph (g) of this
Section.
|
5 | | Nothing in this paragraph shall be construed to authorize a |
6 | | county water
commission to impose a tax upon the privilege of |
7 | | engaging in any business
which under the Constitution of the |
8 | | United States may not be made the
subject of taxation by the |
9 | | State.
|
10 | | (d) If a tax has been imposed under subsection (b), a tax |
11 | | shall
also be imposed upon the privilege of using, in the |
12 | | territory of the
commission, any item of tangible personal |
13 | | property that is purchased
outside the territory at retail from |
14 | | a retailer, and that is titled or
registered with an agency of |
15 | | this State's government, at a rate of 1/4% of
the selling price |
16 | | of the tangible personal property within the territory,
as |
17 | | "selling price" is defined in the Use Tax Act. The tax shall be |
18 | | collected
from persons whose Illinois address for titling or |
19 | | registration purposes
is given as being in the territory. The |
20 | | tax shall be collected by the
Department of Revenue for a |
21 | | county water commission. The tax must be paid
to the State, or |
22 | | an exemption determination must be obtained from the
Department |
23 | | of Revenue, before the title or certificate of registration for
|
24 | | the property may be issued. The tax or proof of exemption may |
25 | | be
transmitted to the Department by way of the State agency |
26 | | with which, or the
State officer with whom, the tangible |
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1 | | personal property must be titled or
registered if the |
2 | | Department and the State agency or State officer
determine that |
3 | | this procedure will expedite the processing of applications
for |
4 | | title or registration.
|
5 | | The Department shall have full power to administer and |
6 | | enforce this
paragraph; to collect all taxes, penalties , and |
7 | | interest due hereunder; to
dispose of taxes, penalties , and |
8 | | interest so collected in the manner
hereinafter provided; and |
9 | | to determine all rights to credit memoranda or
refunds arising |
10 | | on account of the erroneous payment of tax, penalty , or
|
11 | | interest hereunder. In the administration of , and compliance |
12 | | with this
paragraph, the Department and persons who are subject |
13 | | to this paragraph
shall have the same rights, remedies, |
14 | | privileges, immunities, powers , and
duties, and be subject to |
15 | | the same conditions, restrictions, limitations,
penalties, |
16 | | exclusions, exemptions , and definitions of terms and employ the
|
17 | | same modes of procedure, as are prescribed in Sections 2 |
18 | | (except the
definition of "retailer maintaining a place of |
19 | | business in this State"), 3
through 3-80 (except provisions |
20 | | pertaining to the State rate of tax,
and except provisions |
21 | | concerning collection or refunding of the tax by
retailers, and |
22 | | except that food for human consumption that is to be
consumed |
23 | | off the premises where it is sold (other than alcoholic |
24 | | beverages,
soft drinks, and food that has been prepared for |
25 | | immediate consumption)
and prescription and nonprescription |
26 | | medicines, drugs, medical appliances
and insulin, urine |
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1 | | testing materials, syringes, and needles used by
diabetics, for |
2 | | human use, shall not be subject to tax hereunder), 4, 11,
12, |
3 | | 12a, 14, 15, 19 (except the portions pertaining to claims by |
4 | | retailers
and except the last paragraph concerning refunds), |
5 | | 20, 21 , and 22 of the Use
Tax Act and Section 3-7 of the Uniform |
6 | | Penalty and Interest Act that are
not inconsistent with this |
7 | | paragraph, as fully as if those provisions were
set forth |
8 | | herein.
|
9 | | Whenever the Department determines that a refund should be |
10 | | made under this
paragraph to a claimant instead of issuing a |
11 | | credit memorandum, the Department
shall notify the State |
12 | | Comptroller, who shall cause the order
to be drawn for the |
13 | | amount specified, and to the person named, in the
notification |
14 | | from the Department. The refund shall be paid by the State
|
15 | | Treasurer out of a county water commission tax fund established
|
16 | | under subsection paragraph (g) of this Section.
|
17 | | (e) A certificate of registration issued by the State |
18 | | Department of
Revenue to a retailer under the Retailers' |
19 | | Occupation Tax Act or under the
Service Occupation Tax Act |
20 | | shall permit the registrant to engage in a
business that is |
21 | | taxed under the tax imposed under subsection paragraphs (b), |
22 | | (c) ,
or (d) of this Section and no additional registration |
23 | | shall be required under
the tax. A certificate issued under the |
24 | | Use Tax Act or the Service Use Tax
Act shall be applicable with |
25 | | regard to any tax imposed under subsection paragraph (c)
of |
26 | | this Section.
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1 | | (f) Any ordinance imposing or discontinuing any tax under |
2 | | this Section
shall be adopted and a certified copy thereof |
3 | | filed with the Department on
or before June 1, whereupon the |
4 | | Department of Revenue shall proceed to
administer and enforce |
5 | | this Section on behalf of the county water
commission as of |
6 | | September 1 next following the adoption and filing.
Beginning |
7 | | January 1, 1992, an ordinance or resolution imposing or
|
8 | | discontinuing the tax hereunder shall be adopted and a |
9 | | certified copy
thereof filed with the Department on or before |
10 | | the first day of July,
whereupon the Department shall proceed |
11 | | to administer and enforce this
Section as of the first day of |
12 | | October next following such adoption and
filing. Beginning |
13 | | January 1, 1993, an ordinance or resolution imposing or
|
14 | | discontinuing the tax hereunder shall be adopted and a |
15 | | certified copy
thereof filed with the Department on or before |
16 | | the first day of October,
whereupon the Department shall |
17 | | proceed to administer and enforce this
Section as of the first |
18 | | day of January next following such adoption and filing.
|
19 | | (g) The State Department of Revenue shall, upon collecting |
20 | | any taxes as
provided in this Section, pay the taxes over to |
21 | | the State Treasurer as
trustee for the commission. The taxes |
22 | | shall be held in a trust fund outside
the State Treasury. |
23 | | As soon as possible after the first day of each month, |
24 | | beginning January 1, 2011, upon certification of the Department |
25 | | of Revenue, the Comptroller shall order transferred, and the |
26 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the |
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1 | | local sales tax increment, as defined in the Innovation |
2 | | Development and Economy Act, collected under this Section |
3 | | during the second preceding calendar month for sales within a |
4 | | STAR bond district. |
5 | | After the monthly transfer to the STAR Bonds Revenue Fund, |
6 | | on or before the 25th day of each calendar month, the
State |
7 | | Department of Revenue shall prepare and certify to the |
8 | | Comptroller of
the State of Illinois the amount to be paid to |
9 | | the commission, which shall be
the amount (not including credit |
10 | | memoranda) collected under this Section during the second |
11 | | preceding calendar month by the Department plus an amount the |
12 | | Department determines is necessary to offset any amounts that |
13 | | were erroneously paid to a different taxing body, and not |
14 | | including any amount equal to the amount of refunds made during |
15 | | the second preceding calendar month by the Department on behalf |
16 | | of the commission, and not including any amount that the |
17 | | Department determines is necessary to offset any amounts that |
18 | | were payable to a different taxing body but were erroneously |
19 | | paid to the commission, and less any amounts that are |
20 | | transferred to the STAR Bonds Revenue Fund, less 1.5% 2% of the |
21 | | remainder, which shall be transferred into the Tax Compliance |
22 | | and Administration Fund. The Department, at the time of each |
23 | | monthly disbursement to the commission, shall prepare and |
24 | | certify to the State Comptroller the amount to be transferred |
25 | | into the Tax Compliance and Administration Fund under this |
26 | | subsection. Within 10 days after receipt by
the Comptroller of |
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1 | | the certification of the amount to be paid to the
commission |
2 | | and the Tax Compliance and Administration Fund, the Comptroller |
3 | | shall cause an order to be drawn for the payment
for the amount |
4 | | in accordance with the direction in the certification.
|
5 | | (h) Beginning June 1, 2016, any tax imposed pursuant to |
6 | | this Section may no longer be imposed or collected, unless a |
7 | | continuation of the tax is approved by the voters at a |
8 | | referendum as set forth in this Section. |
9 | | (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; |
10 | | 100-23, eff. 7-6-17; revised 10-3-17.)
|
11 | | ARTICLE 25. FISCAL YEAR LIMITATIONS
|
12 | | Section 25-5. The State Finance Act is amended by changing |
13 | | Sections 5h.5 and 25 as follows:
|
14 | | (30 ILCS 105/5h.5) |
15 | | Sec. 5h.5. Cash flow borrowing and general funds liquidity; |
16 | | Fiscal Years Year 2018 and 2019 . |
17 | | (a) In order to meet cash flow deficits and to maintain |
18 | | liquidity in general funds and the Health Insurance Reserve |
19 | | Fund, on and after July 1, 2017 and through March 1, 2019 |
20 | | December 31, 2018 , the State Treasurer and the State |
21 | | Comptroller, in consultation with the Governor's Office of |
22 | | Management and Budget, shall make transfers to general funds |
23 | | and the Health Insurance Reserve Fund, as directed by the State |
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1 | | Comptroller, out of special funds of the State, to the extent |
2 | | allowed by federal law. |
3 | | No such transfer may reduce the cumulative balance of all |
4 | | of the special funds of the State to an amount less than the |
5 | | total debt service payable during the 12 months immediately |
6 | | following the date of the transfer on any bonded indebtedness |
7 | | of the State and any certificates issued under the Short Term |
8 | | Borrowing Act. At no time shall the outstanding total transfers |
9 | | made from the special funds of the State to general funds and |
10 | | the Health Insurance Reserve Fund under this Section exceed |
11 | | $1,200,000,000; once the amount of $1,200,000,000 has been |
12 | | transferred from the special funds of the State to general |
13 | | funds and the Health Insurance Reserve Fund, additional |
14 | | transfers may be made from the special funds of the State to |
15 | | general funds and the Health Insurance Reserve Fund under this |
16 | | Section only to the extent that moneys have first been |
17 | | re-transferred from general funds and the Health Insurance |
18 | | Reserve Fund to those special funds of the State. |
19 | | Notwithstanding any other provision of this Section, no such |
20 | | transfer may be made from any special fund that is exclusively |
21 | | collected by or directly appropriated to any other |
22 | | constitutional officer without the written approval of that |
23 | | constitutional officer. |
24 | | (b) If moneys have been transferred to general funds and |
25 | | the Health Insurance Reserve Fund pursuant to subsection (a) of |
26 | | this Section, this amendatory Act of the 100th General Assembly |
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1 | | shall constitute the continuing authority for and direction to |
2 | | the State Treasurer and State Comptroller to reimburse the |
3 | | funds of origin from general funds by transferring to the funds |
4 | | of origin, at such times and in such amounts as directed by the |
5 | | Comptroller when necessary to support appropriated |
6 | | expenditures from the funds, an amount equal to that |
7 | | transferred from them plus any interest that would have accrued |
8 | | thereon had the transfer not occurred, except that any moneys |
9 | | transferred pursuant to subsection (a) of this Section shall be |
10 | | repaid to the fund of origin within 24 months after the date on |
11 | | which they were borrowed. When any of the funds from which |
12 | | moneys have been transferred pursuant to subsection (a) have |
13 | | insufficient cash from which the State Comptroller may make |
14 | | expenditures properly supported by appropriations from the |
15 | | fund, then the State Treasurer and State Comptroller shall |
16 | | transfer from general funds to the fund only such amount as is |
17 | | immediately necessary to satisfy outstanding expenditure |
18 | | obligations on a timely basis. |
19 | | (c) On the first day of each quarterly period in each |
20 | | fiscal year, until such time as a report indicates that all |
21 | | moneys borrowed and interest pursuant to this Section have been |
22 | | repaid, the Comptroller shall provide to the President and the |
23 | | Minority Leader of the Senate, the Speaker and the Minority |
24 | | Leader of the House of Representatives, and the Commission on |
25 | | Government Forecasting and Accountability a report on all |
26 | | transfers made pursuant to this Section in the prior quarterly |
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1 | | period. The report must be provided in electronic format. The |
2 | | report must include all of the following: |
3 | | (1) the date each transfer was made; |
4 | | (2) the amount of each transfer; |
5 | | (3) in the case of a transfer from general funds to a |
6 | | fund of origin pursuant to subsection (b) of this Section, |
7 | | the amount of interest being paid to the fund of origin; |
8 | | and |
9 | | (4) the end of day balance of the fund of origin, the |
10 | | general funds, and the Health Insurance Reserve Fund on the |
11 | | date the transfer was made.
|
12 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
13 | | (30 ILCS 105/25) (from Ch. 127, par. 161)
|
14 | | Sec. 25. Fiscal year limitations.
|
15 | | (a) All appropriations shall be
available for expenditure |
16 | | for the fiscal year or for a lesser period if the
Act making |
17 | | that appropriation so specifies. A deficiency or emergency
|
18 | | appropriation shall be available for expenditure only through |
19 | | June 30 of
the year when the Act making that appropriation is |
20 | | enacted unless that Act
otherwise provides.
|
21 | | (b) Outstanding liabilities as of June 30, payable from |
22 | | appropriations
which have otherwise expired, may be paid out of |
23 | | the expiring
appropriations during the 2-month period ending at |
24 | | the
close of business on August 31. Any service involving
|
25 | | professional or artistic skills or any personal services by an |
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1 | | employee whose
compensation is subject to income tax |
2 | | withholding must be performed as of June
30 of the fiscal year |
3 | | in order to be considered an "outstanding liability as of
June |
4 | | 30" that is thereby eligible for payment out of the expiring
|
5 | | appropriation.
|
6 | | (b-1) However, payment of tuition reimbursement claims |
7 | | under Section 14-7.03 or
18-3 of the School Code may be made by |
8 | | the State Board of Education from its
appropriations for those |
9 | | respective purposes for any fiscal year, even though
the claims |
10 | | reimbursed by the payment may be claims attributable to a prior
|
11 | | fiscal year, and payments may be made at the direction of the |
12 | | State
Superintendent of Education from the fund from which the |
13 | | appropriation is made
without regard to any fiscal year |
14 | | limitations, except as required by subsection (j) of this |
15 | | Section. Beginning on June 30, 2021, payment of tuition |
16 | | reimbursement claims under Section 14-7.03 or 18-3 of the |
17 | | School Code as of June 30, payable from appropriations that |
18 | | have otherwise expired, may be paid out of the expiring |
19 | | appropriation during the 4-month period ending at the close of |
20 | | business on October 31.
|
21 | | (b-2) All outstanding liabilities as of June 30, 2010, |
22 | | payable from appropriations that would otherwise expire at the |
23 | | conclusion of the lapse period for fiscal year 2010, and |
24 | | interest penalties payable on those liabilities under the State |
25 | | Prompt Payment Act, may be paid out of the expiring |
26 | | appropriations until December 31, 2010, without regard to the |
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1 | | fiscal year in which the payment is made, as long as vouchers |
2 | | for the liabilities are received by the Comptroller no later |
3 | | than August 31, 2010. |
4 | | (b-2.5) All outstanding liabilities as of June 30, 2011, |
5 | | payable from appropriations that would otherwise expire at the |
6 | | conclusion of the lapse period for fiscal year 2011, and |
7 | | interest penalties payable on those liabilities under the State |
8 | | Prompt Payment Act, may be paid out of the expiring |
9 | | appropriations until December 31, 2011, without regard to the |
10 | | fiscal year in which the payment is made, as long as vouchers |
11 | | for the liabilities are received by the Comptroller no later |
12 | | than August 31, 2011. |
13 | | (b-2.6) All outstanding liabilities as of June 30, 2012, |
14 | | payable from appropriations that would otherwise expire at the |
15 | | conclusion of the lapse period for fiscal year 2012, and |
16 | | interest penalties payable on those liabilities under the State |
17 | | Prompt Payment Act, may be paid out of the expiring |
18 | | appropriations until December 31, 2012, without regard to the |
19 | | fiscal year in which the payment is made, as long as vouchers |
20 | | for the liabilities are received by the Comptroller no later |
21 | | than August 31, 2012. |
22 | | (b-2.6a) All outstanding liabilities as of June 30, 2017, |
23 | | payable from appropriations that would otherwise expire at the |
24 | | conclusion of the lapse period for fiscal year 2017, and |
25 | | interest penalties payable on those liabilities under the State |
26 | | Prompt Payment Act, may be paid out of the expiring |
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1 | | appropriations until December 31, 2017, without regard to the |
2 | | fiscal year in which the payment is made, as long as vouchers |
3 | | for the liabilities are received by the Comptroller no later |
4 | | than September 30, 2017. |
5 | | (b-2.6b) All outstanding liabilities as of June 30, 2018, |
6 | | payable from appropriations that would otherwise expire at the |
7 | | conclusion of the lapse period for fiscal year 2018, and |
8 | | interest penalties payable on those liabilities under the State |
9 | | Prompt Payment Act, may be paid out of the expiring |
10 | | appropriations until December 31, 2018, without regard to the |
11 | | fiscal year in which the payment is made, as long as vouchers |
12 | | for the liabilities are received by the Comptroller no later |
13 | | than October 31, 2018. |
14 | | (b-2.7) For fiscal years 2012, 2013, and 2014, interest |
15 | | penalties payable under the State Prompt Payment Act associated |
16 | | with a voucher for which payment is issued after June 30 may be |
17 | | paid out of the next fiscal year's appropriation. The future |
18 | | year appropriation must be for the same purpose and from the |
19 | | same fund as the original payment. An interest penalty voucher |
20 | | submitted against a future year appropriation must be submitted |
21 | | within 60 days after the issuance of the associated voucher, |
22 | | and the Comptroller must issue the interest payment within 60 |
23 | | days after acceptance of the interest voucher. |
24 | | (b-3) Medical payments may be made by the Department of |
25 | | Veterans' Affairs from
its
appropriations for those purposes |
26 | | for any fiscal year, without regard to the
fact that the |
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1 | | medical services being compensated for by such payment may have
|
2 | | been rendered in a prior fiscal year, except as required by |
3 | | subsection (j) of this Section. Beginning on June 30, 2021, |
4 | | medical payments payable from appropriations that have |
5 | | otherwise expired may be paid out of the expiring appropriation |
6 | | during the 4-month period ending at the close of business on |
7 | | October 31.
|
8 | | (b-4) Medical payments and child care
payments may be made |
9 | | by the Department of
Human Services (as successor to the |
10 | | Department of Public Aid) from
appropriations for those |
11 | | purposes for any fiscal year,
without regard to the fact that |
12 | | the medical or child care services being
compensated for by |
13 | | such payment may have been rendered in a prior fiscal
year; and |
14 | | payments may be made at the direction of the Department of
|
15 | | Healthcare and Family Services (or successor agency) from the |
16 | | Health Insurance Reserve Fund without regard to any fiscal
year |
17 | | limitations, except as required by subsection (j) of this |
18 | | Section. Beginning on June 30, 2021, medical and child care |
19 | | payments made by the Department of Human Services and payments |
20 | | made at the discretion of the Department of Healthcare and |
21 | | Family Services (or successor agency) from the Health Insurance |
22 | | Reserve Fund and payable from appropriations that have |
23 | | otherwise expired may be paid out of the expiring appropriation |
24 | | during the 4-month period ending at the close of business on |
25 | | October 31.
|
26 | | (b-5) Medical payments may be made by the Department of |
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1 | | Human Services from its appropriations relating to substance |
2 | | abuse treatment services for any fiscal year, without regard to |
3 | | the fact that the medical services being compensated for by |
4 | | such payment may have been rendered in a prior fiscal year, |
5 | | provided the payments are made on a fee-for-service basis |
6 | | consistent with requirements established for Medicaid |
7 | | reimbursement by the Department of Healthcare and Family |
8 | | Services, except as required by subsection (j) of this Section. |
9 | | Beginning on June 30, 2021, medical payments made by the |
10 | | Department of Human Services relating to substance abuse |
11 | | treatment services payable from appropriations that have |
12 | | otherwise expired may be paid out of the expiring appropriation |
13 | | during the 4-month period ending at the close of business on |
14 | | October 31. |
15 | | (b-6) Additionally, payments may be made by the Department |
16 | | of Human Services from
its appropriations, or any other State |
17 | | agency from its appropriations with
the approval of the |
18 | | Department of Human Services, from the Immigration Reform
and |
19 | | Control Fund for purposes authorized pursuant to the |
20 | | Immigration Reform
and Control Act of 1986, without regard to |
21 | | any fiscal year limitations, except as required by subsection |
22 | | (j) of this Section. Beginning on June 30, 2021, payments made |
23 | | by the Department of Human Services from the Immigration Reform |
24 | | and Control Fund for purposes authorized pursuant to the |
25 | | Immigration Reform and Control Act of 1986 payable from |
26 | | appropriations that have otherwise expired may be paid out of |
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1 | | the expiring appropriation during the 4-month period ending at |
2 | | the close of business on October 31.
|
3 | | (b-7) Payments may be made in accordance with a plan |
4 | | authorized by paragraph (11) or (12) of Section 405-105 of the |
5 | | Department of Central Management Services Law from |
6 | | appropriations for those payments without regard to fiscal year |
7 | | limitations. |
8 | | (b-8) Reimbursements to eligible airport sponsors for the |
9 | | construction or upgrading of Automated Weather Observation |
10 | | Systems may be made by the Department of Transportation from |
11 | | appropriations for those purposes for any fiscal year, without |
12 | | regard to the fact that the qualification or obligation may |
13 | | have occurred in a prior fiscal year, provided that at the time |
14 | | the expenditure was made the project had been approved by the |
15 | | Department of Transportation prior to June 1, 2012 and, as a |
16 | | result of recent changes in federal funding formulas, can no |
17 | | longer receive federal reimbursement. |
18 | | (b-9) Medical payments not exceeding $150,000,000 may be |
19 | | made by the Department on Aging from its appropriations |
20 | | relating to the Community Care Program for fiscal year 2014, |
21 | | without regard to the fact that the medical services being |
22 | | compensated for by such payment may have been rendered in a |
23 | | prior fiscal year, provided the payments are made on a |
24 | | fee-for-service basis consistent with requirements established |
25 | | for Medicaid reimbursement by the Department of Healthcare and |
26 | | Family Services, except as required by subsection (j) of this |
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1 | | Section. |
2 | | (c) Further, payments may be made by the Department of |
3 | | Public Health and the
Department of Human Services (acting as |
4 | | successor to the Department of Public
Health under the |
5 | | Department of Human Services Act)
from their respective |
6 | | appropriations for grants for medical care to or on
behalf of |
7 | | premature and high-mortality risk infants and their mothers and
|
8 | | for grants for supplemental food supplies provided under the |
9 | | United States
Department of Agriculture Women, Infants and |
10 | | Children Nutrition Program,
for any fiscal year without regard |
11 | | to the fact that the services being
compensated for by such |
12 | | payment may have been rendered in a prior fiscal year, except |
13 | | as required by subsection (j) of this Section. Beginning on |
14 | | June 30, 2021, payments made by the Department of Public Health |
15 | | and the Department of Human Services from their respective |
16 | | appropriations for grants for medical care to or on behalf of |
17 | | premature and high-mortality risk infants and their mothers and |
18 | | for grants for supplemental food supplies provided under the |
19 | | United States Department of Agriculture Women, Infants and |
20 | | Children Nutrition Program payable from appropriations that |
21 | | have otherwise expired may be paid out of the expiring |
22 | | appropriations during the 4-month period ending at the close of |
23 | | business on October 31.
|
24 | | (d) The Department of Public Health and the Department of |
25 | | Human Services
(acting as successor to the Department of Public |
26 | | Health under the Department of
Human Services Act) shall each |
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1 | | annually submit to the State Comptroller, Senate
President, |
2 | | Senate
Minority Leader, Speaker of the House, House Minority |
3 | | Leader, and the
respective Chairmen and Minority Spokesmen of |
4 | | the
Appropriations Committees of the Senate and the House, on |
5 | | or before
December 31, a report of fiscal year funds used to |
6 | | pay for services
provided in any prior fiscal year. This report |
7 | | shall document by program or
service category those |
8 | | expenditures from the most recently completed fiscal
year used |
9 | | to pay for services provided in prior fiscal years.
|
10 | | (e) The Department of Healthcare and Family Services, the |
11 | | Department of Human Services
(acting as successor to the |
12 | | Department of Public Aid), and the Department of Human Services |
13 | | making fee-for-service payments relating to substance abuse |
14 | | treatment services provided during a previous fiscal year shall |
15 | | each annually
submit to the State
Comptroller, Senate |
16 | | President, Senate Minority Leader, Speaker of the House,
House |
17 | | Minority Leader, the respective Chairmen and Minority |
18 | | Spokesmen of the
Appropriations Committees of the Senate and |
19 | | the House, on or before November
30, a report that shall |
20 | | document by program or service category those
expenditures from |
21 | | the most recently completed fiscal year used to pay for (i)
|
22 | | services provided in prior fiscal years and (ii) services for |
23 | | which claims were
received in prior fiscal years.
|
24 | | (f) The Department of Human Services (as successor to the |
25 | | Department of
Public Aid) shall annually submit to the State
|
26 | | Comptroller, Senate President, Senate Minority Leader, Speaker |
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1 | | of the House,
House Minority Leader, and the respective |
2 | | Chairmen and Minority Spokesmen of
the Appropriations |
3 | | Committees of the Senate and the House, on or before
December |
4 | | 31, a report
of fiscal year funds used to pay for services |
5 | | (other than medical care)
provided in any prior fiscal year. |
6 | | This report shall document by program or
service category those |
7 | | expenditures from the most recently completed fiscal
year used |
8 | | to pay for services provided in prior fiscal years.
|
9 | | (g) In addition, each annual report required to be |
10 | | submitted by the
Department of Healthcare and Family Services |
11 | | under subsection (e) shall include the following
information |
12 | | with respect to the State's Medicaid program:
|
13 | | (1) Explanations of the exact causes of the variance |
14 | | between the previous
year's estimated and actual |
15 | | liabilities.
|
16 | | (2) Factors affecting the Department of Healthcare and |
17 | | Family Services' liabilities,
including but not limited to |
18 | | numbers of aid recipients, levels of medical
service |
19 | | utilization by aid recipients, and inflation in the cost of |
20 | | medical
services.
|
21 | | (3) The results of the Department's efforts to combat |
22 | | fraud and abuse.
|
23 | | (h) As provided in Section 4 of the General Assembly |
24 | | Compensation Act,
any utility bill for service provided to a |
25 | | General Assembly
member's district office for a period |
26 | | including portions of 2 consecutive
fiscal years may be paid |
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1 | | from funds appropriated for such expenditure in
either fiscal |
2 | | year.
|
3 | | (i) An agency which administers a fund classified by the |
4 | | Comptroller as an
internal service fund may issue rules for:
|
5 | | (1) billing user agencies in advance for payments or |
6 | | authorized inter-fund transfers
based on estimated charges |
7 | | for goods or services;
|
8 | | (2) issuing credits, refunding through inter-fund |
9 | | transfers, or reducing future inter-fund transfers
during
|
10 | | the subsequent fiscal year for all user agency payments or |
11 | | authorized inter-fund transfers received during the
prior |
12 | | fiscal year which were in excess of the final amounts owed |
13 | | by the user
agency for that period; and
|
14 | | (3) issuing catch-up billings to user agencies
during |
15 | | the subsequent fiscal year for amounts remaining due when |
16 | | payments or authorized inter-fund transfers
received from |
17 | | the user agency during the prior fiscal year were less than |
18 | | the
total amount owed for that period.
|
19 | | User agencies are authorized to reimburse internal service |
20 | | funds for catch-up
billings by vouchers drawn against their |
21 | | respective appropriations for the
fiscal year in which the |
22 | | catch-up billing was issued or by increasing an authorized |
23 | | inter-fund transfer during the current fiscal year. For the |
24 | | purposes of this Act, "inter-fund transfers" means transfers |
25 | | without the use of the voucher-warrant process, as authorized |
26 | | by Section 9.01 of the State Comptroller Act.
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1 | | (i-1) Beginning on July 1, 2021, all outstanding |
2 | | liabilities, not payable during the 4-month lapse period as |
3 | | described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and |
4 | | (c) of this Section, that are made from appropriations for that |
5 | | purpose for any fiscal year, without regard to the fact that |
6 | | the services being compensated for by those payments may have |
7 | | been rendered in a prior fiscal year, are limited to only those |
8 | | claims that have been incurred but for which a proper bill or |
9 | | invoice as defined by the State Prompt Payment Act has not been |
10 | | received by September 30th following the end of the fiscal year |
11 | | in which the service was rendered. |
12 | | (j) Notwithstanding any other provision of this Act, the |
13 | | aggregate amount of payments to be made without regard for |
14 | | fiscal year limitations as contained in subsections (b-1), |
15 | | (b-3), (b-4), (b-5), (b-6), and (c) of this Section, and |
16 | | determined by using Generally Accepted Accounting Principles, |
17 | | shall not exceed the following amounts: |
18 | | (1) $6,000,000,000 for outstanding liabilities related |
19 | | to fiscal year 2012; |
20 | | (2) $5,300,000,000 for outstanding liabilities related |
21 | | to fiscal year 2013; |
22 | | (3) $4,600,000,000 for outstanding liabilities related |
23 | | to fiscal year 2014; |
24 | | (4) $4,000,000,000 for outstanding liabilities related |
25 | | to fiscal year 2015; |
26 | | (5) $3,300,000,000 for outstanding liabilities related |
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1 | | to fiscal year 2016; |
2 | | (6) $2,600,000,000 for outstanding liabilities related |
3 | | to fiscal year 2017; |
4 | | (7) $2,000,000,000 for outstanding liabilities related |
5 | | to fiscal year 2018; |
6 | | (8) $1,300,000,000 for outstanding liabilities related |
7 | | to fiscal year 2019; |
8 | | (9) $600,000,000 for outstanding liabilities related |
9 | | to fiscal year 2020; and |
10 | | (10) $0 for outstanding liabilities related to fiscal |
11 | | year 2021 and fiscal years thereafter. |
12 | | (k) Department of Healthcare and Family Services Medical |
13 | | Assistance Payments. |
14 | | (1) Definition of Medical Assistance. |
15 | | For purposes of this subsection, the term "Medical |
16 | | Assistance" shall include, but not necessarily be |
17 | | limited to, medical programs and services authorized |
18 | | under Titles XIX and XXI of the Social Security Act, |
19 | | the Illinois Public Aid Code, the Children's Health |
20 | | Insurance Program Act, the Covering ALL KIDS Health |
21 | | Insurance Act, the Long Term Acute Care Hospital |
22 | | Quality Improvement Transfer Program Act, and medical |
23 | | care to or on behalf of persons suffering from chronic |
24 | | renal disease, persons suffering from hemophilia, and |
25 | | victims of sexual assault. |
26 | | (2) Limitations on Medical Assistance payments that |
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1 | | may be paid from future fiscal year appropriations. |
2 | | (A) The maximum amounts of annual unpaid Medical |
3 | | Assistance bills received and recorded by the |
4 | | Department of Healthcare and Family Services on or |
5 | | before June 30th of a particular fiscal year |
6 | | attributable in aggregate to the General Revenue Fund, |
7 | | Healthcare Provider Relief Fund, Tobacco Settlement |
8 | | Recovery Fund, Long-Term Care Provider Fund, and the |
9 | | Drug Rebate Fund that may be paid in total by the |
10 | | Department from future fiscal year Medical Assistance |
11 | | appropriations to those funds are:
$700,000,000 for |
12 | | fiscal year 2013 and $100,000,000 for fiscal year 2014 |
13 | | and each fiscal year thereafter. |
14 | | (B) Bills for Medical Assistance services rendered |
15 | | in a particular fiscal year, but received and recorded |
16 | | by the Department of Healthcare and Family Services |
17 | | after June 30th of that fiscal year, may be paid from |
18 | | either appropriations for that fiscal year or future |
19 | | fiscal year appropriations for Medical Assistance. |
20 | | Such payments shall not be subject to the requirements |
21 | | of subparagraph (A). |
22 | | (C) Medical Assistance bills received by the |
23 | | Department of Healthcare and Family Services in a |
24 | | particular fiscal year, but subject to payment amount |
25 | | adjustments in a future fiscal year may be paid from a |
26 | | future fiscal year's appropriation for Medical |
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1 | | Assistance. Such payments shall not be subject to the |
2 | | requirements of subparagraph (A). |
3 | | (D) Medical Assistance payments made by the |
4 | | Department of Healthcare and Family Services from |
5 | | funds other than those specifically referenced in |
6 | | subparagraph (A) may be made from appropriations for |
7 | | those purposes for any fiscal year without regard to |
8 | | the fact that the Medical Assistance services being |
9 | | compensated for by such payment may have been rendered |
10 | | in a prior fiscal year. Such payments shall not be |
11 | | subject to the requirements of subparagraph (A). |
12 | | (3) Extended lapse period for Department of Healthcare |
13 | | and Family Services Medical Assistance payments. |
14 | | Notwithstanding any other State law to the contrary, |
15 | | outstanding Department of Healthcare and Family Services |
16 | | Medical Assistance liabilities, as of June 30th, payable |
17 | | from appropriations which have otherwise expired, may be |
18 | | paid out of the expiring appropriations during the 6-month |
19 | | period ending at the close of business on December 31st. |
20 | | (l) The changes to this Section made by Public Act 97-691 |
21 | | shall be effective for payment of Medical Assistance bills |
22 | | incurred in fiscal year 2013 and future fiscal years. The |
23 | | changes to this Section made by Public Act 97-691 shall not be |
24 | | applied to Medical Assistance bills incurred in fiscal year |
25 | | 2012 or prior fiscal years. |
26 | | (m) The Comptroller must issue payments against |
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1 | | outstanding liabilities that were received prior to the lapse |
2 | | period deadlines set forth in this Section as soon thereafter |
3 | | as practical, but no payment may be issued after the 4 months |
4 | | following the lapse period deadline without the signed |
5 | | authorization of the Comptroller and the Governor. |
6 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
7 | | ARTICLE 30. FACILITY PAYMENT
|
8 | | Section 30-5. The Specialized Mental Health Rehabilitation |
9 | | Act of 2013 is amended by adding Sections 5-104 and 5-105 as |
10 | | follows:
|
11 | | (210 ILCS 49/5-104 new) |
12 | | Sec. 5-104. Medicaid rates. Notwithstanding any provision |
13 | | of law to the contrary, the Medicaid rates for Specialized |
14 | | Mental Health Rehabilitation Facilities effective on July 1, |
15 | | 2018 must be equal to the rates in effect for Specialized |
16 | | Mental Health Rehabilitation Facilities on June 30, 2018, |
17 | | increased by 4%. The Department shall adopt rules, including |
18 | | emergency rules under subsection (bb) of Section 5-45 of the |
19 | | Illinois Administrative Procedure Act, to implement the |
20 | | provisions of this Section.
|
21 | | (210 ILCS 49/5-105 new) |
22 | | Sec. 5-105. Therapeutic visit rates. For a facility |
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1 | | licensed under this Act on or before June 1, 2018 or |
2 | | provisionally licensed under this Act on or before June 1, |
3 | | 2018, a payment shall be made for therapeutic visits that have |
4 | | been indicated by an interdisciplinary team as therapeutically |
5 | | beneficial. Payment under this Section shall be at a rate of |
6 | | 75% of the facility's rate on the effective date of this |
7 | | amendatory Act of the 100th General Assembly and may not exceed |
8 | | 20 days in a fiscal year and shall not exceed 10 days |
9 | | consecutively.
|
10 | | ARTICLE 35. SECRETARY OF STATE
|
11 | | Section 35-5. The State Finance Act is amended by changing |
12 | | Section 6z-70 as follows:
|
13 | | (30 ILCS 105/6z-70) |
14 | | Sec. 6z-70. The Secretary of State Identification Security |
15 | | and Theft Prevention Fund. |
16 | | (a) The Secretary of State Identification Security and |
17 | | Theft Prevention Fund is created as a special fund in the State |
18 | | treasury. The Fund shall consist of any fund transfers, grants, |
19 | | fees, or moneys from other sources received for the purpose of |
20 | | funding identification security and theft prevention measures. |
21 | | (b) All moneys in the Secretary of State Identification |
22 | | Security and Theft Prevention Fund shall be used, subject to |
23 | | appropriation, for any costs related to implementing |
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1 | | identification security and theft prevention measures. |
2 | | (c) (Blank). Notwithstanding any other provision of State |
3 | | law to the contrary, on or after July 1, 2007, and until June |
4 | | 30, 2008, in addition to any other transfers that may be |
5 | | provided for by law, at the direction of and upon notification |
6 | | of the Secretary of State, the State Comptroller shall direct |
7 | | and the State Treasurer shall transfer amounts into the |
8 | | Secretary of State Identification Security and Theft |
9 | | Prevention Fund from the designated funds not exceeding the |
10 | | following totals: |
11 | | Lobbyist Registration Administration Fund ........$100,000 |
12 | | Registered Limited Liability Partnership Fund .....$75,000 |
13 | | Securities Investors Education Fund ..............$500,000 |
14 | | Securities Audit and Enforcement Fund ..........$5,725,000 |
15 | | Department of Business Services |
16 | | Special Operations Fund ........................$3,000,000 |
17 | | Corporate Franchise Tax Refund Fund ...........$3,000,000.
|
18 | | (d) (Blank). Notwithstanding any other provision of State |
19 | | law to the contrary, on or after July 1, 2008, and until June |
20 | | 30, 2009, in addition to any other transfers that may be |
21 | | provided for by law, at the direction of and upon notification |
22 | | of the Secretary of State, the State Comptroller shall direct |
23 | | and the State Treasurer shall transfer amounts into the |
24 | | Secretary of State Identification Security and Theft |
25 | | Prevention Fund from the designated funds not exceeding the |
26 | | following totals: |
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1 | | Lobbyist Registration Administration Fund ........$100,000 |
2 | | Registered Limited Liability Partnership Fund .....$75,000 |
3 | | Securities Investors Education Fund ..............$500,000 |
4 | | Securities Audit and Enforcement Fund ..........$5,725,000 |
5 | | Department of Business Services |
6 | | Special Operations Fund ...................$3,000,000 |
7 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
8 | | State Parking Facility Maintenance Fund ..........$100,000 |
9 | | (e) (Blank). Notwithstanding any other provision of State |
10 | | law to the contrary, on or after July 1, 2009, and until June |
11 | | 30, 2010, in addition to any other transfers that may be |
12 | | provided for by law, at the direction of and upon notification |
13 | | of the Secretary of State, the State Comptroller shall direct |
14 | | and the State Treasurer shall transfer amounts into the |
15 | | Secretary of State Identification Security and Theft |
16 | | Prevention Fund from the designated funds not exceeding the |
17 | | following totals: |
18 | | Lobbyist Registration Administration Fund ........$100,000 |
19 | | Registered Limited Liability Partnership Fund ....$175,000 |
20 | | Securities Investors Education Fund ..............$750,000 |
21 | | Securities Audit and Enforcement Fund ............$750,000 |
22 | | Department of Business Services |
23 | | Special Operations Fund ....................$3,000,000 |
24 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
25 | | State Parking Facility Maintenance Fund ..........$100,000 |
26 | | (f) (Blank). Notwithstanding any other provision of State |
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1 | | law to the contrary, on or after July 1, 2010, and until June |
2 | | 30, 2011, in addition to any other transfers that may be |
3 | | provided for by law, at the direction of and upon notification |
4 | | of the Secretary of State, the State Comptroller shall direct |
5 | | and the State Treasurer shall transfer amounts into the |
6 | | Secretary of State Identification Security and Theft |
7 | | Prevention Fund from the designated funds not exceeding the |
8 | | following totals: |
9 | | Registered Limited Liability Partnership Fund ....$287,000 |
10 | | Securities Investors Education Board .............$750,000 |
11 | | Securities Audit and Enforcement Fund ............$750,000 |
12 | | Department of Business Services Special |
13 | | Operations Fund ............................$3,000,000 |
14 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
15 | | (g) (Blank). Notwithstanding any other provision of State |
16 | | law to the contrary, on or after July 1, 2011, and until June |
17 | | 30, 2012, in addition to any other transfers that may be |
18 | | provided for by law, at the direction of and upon notification |
19 | | of the Secretary of State, the State Comptroller shall direct |
20 | | and the State Treasurer shall transfer amounts into the |
21 | | Secretary of State Identification Security and Theft |
22 | | Prevention Fund from the designated funds not exceeding the |
23 | | following totals: |
24 | | Division of Corporations Registered |
25 | | Limited Liability Partnership Fund ...........$287,000 |
26 | | Securities Investors Education Fund ..............$750,000 |
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1 | | Securities Audit and Enforcement Fund ..........$3,500,000 |
2 | | Department of Business Services |
3 | | Special Operations Fund ....................$3,000,000 |
4 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
5 | | (h) (Blank). Notwithstanding any other provision of State |
6 | | law to the contrary, on or after the effective date of this |
7 | | amendatory Act of the 98th General Assembly, and until June 30, |
8 | | 2014, in addition to any other transfers that may be provided |
9 | | for by law, at the direction of and upon notification from the |
10 | | Secretary of State, the State Comptroller shall direct and the |
11 | | State Treasurer shall transfer amounts into the Secretary of |
12 | | State Identification Security and Theft Prevention Fund from |
13 | | the designated funds not exceeding the following totals: |
14 | | Division of Corporations Registered Limited |
15 | | Liability Partnership Fund ...................$287,000 |
16 | | Securities Investors Education Fund ............$1,500,000 |
17 | | Department of Business Services Special |
18 | | Operations Fund ............................$3,000,000 |
19 | | Securities Audit and Enforcement Fund ..........$3,500,000 |
20 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
21 | | (i) (Blank). Notwithstanding any other provision of State |
22 | | law to the contrary, on or after the effective date of this |
23 | | amendatory Act of the 98th General Assembly, and until June 30, |
24 | | 2015, in addition to any other transfers that may be provided |
25 | | for by law, at the direction of and upon notification of the |
26 | | Secretary of State, the State Comptroller shall direct and the |
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1 | | State Treasurer shall transfer amounts into the Secretary of |
2 | | State Identification Security and Theft Prevention Fund from |
3 | | the designated funds not exceeding the following totals: |
4 | | Division of Corporations Registered Limited |
5 | | Liability Partnership Fund ...................$287,000 |
6 | | Securities Investors Education Fund ............$1,500,000 |
7 | | Department of Business Services |
8 | | Special Operations Fund ....................$3,000,000 |
9 | | Securities Audit and Enforcement Fund ..........$3,500,000 |
10 | | Corporate Franchise Tax Refund Fund ............$3,000,000 |
11 | | (j) Notwithstanding any other provision of State law to the |
12 | | contrary, on or after July 1, 2017, and until June 30, 2018, in |
13 | | addition to any other transfers that may be provided for by |
14 | | law, at the direction of and upon notification of the Secretary |
15 | | of State, the State Comptroller shall direct and the State |
16 | | Treasurer shall transfer amounts into the Secretary of State |
17 | | Identification Security and Theft Prevention Fund from the |
18 | | designated funds not exceeding the following totals: |
19 | | Registered Limited Liability Partnership Fund ....$287,000 |
20 | | Securities Investors Education Fund ............$1,500,000 |
21 | | Department of Business Services Special |
22 | | Operations Fund ............................$3,000,000 |
23 | | Securities Audit and Enforcement Fund ..........$3,500,000 |
24 | | Corporate Franchise Tax Refund Fund ...........$3,000,000 |
25 | | (k) Notwithstanding any other provision of State law to the |
26 | | contrary, on or after July 1, 2018, and until June 30, 2019, in |
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1 | | addition to any other transfers that may be provided for by |
2 | | law, at the direction of and upon notification of the Secretary |
3 | | of State, the State Comptroller shall direct and the State |
4 | | Treasurer shall transfer amounts into the Secretary of State |
5 | | Identification Security and Theft Prevention Fund from the |
6 | | designated funds not exceeding the following totals: |
7 | | Registered Limited Liability Partnership Fund ....$287,000 |
8 | | Securities Investors Education Fund ............$1,500,000 |
9 | | Department of Business Services Special Operations Fund |
10 | | .. $3,000,000 |
11 | | Securities Audit and Enforcement Fund ..........$3,500,000 |
12 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
13 | | ARTICLE 45. HIGHER EDUCATION
|
14 | | Section 45-1. Legislative intent. It is the intent of this |
15 | | Article to increase enrollment at public 4-year universities in |
16 | | this State by providing those universities with the option for |
17 | | additional funding through a new, merit-based and means-tested |
18 | | matching scholarship for Illinois students. It is also the |
19 | | intent of this Article that any public university participating |
20 | | in this program should, in its best efforts, attempt to |
21 | | delegate scholarship funds among a racially diverse range of |
22 | | students and not use a student's race, color, religion, sex |
23 | | (including gender identity, sexual orientation, or pregnancy), |
24 | | national origin, age, disability, or genetic information to |
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1 | | disqualify him or her from receiving funds under the program.
|
2 | | Section 45-5. The Higher Education Student Assistance Act |
3 | | is amended by changing Section 10 and adding Section 65.100 as |
4 | | follows:
|
5 | | (110 ILCS 947/10)
|
6 | | Sec. 10. Definitions. In this Act, and except to the extent |
7 | | that any of the
following words or phrases is specifically |
8 | | qualified by its context:
|
9 | | "Commission" means the Illinois Student Assistance |
10 | | Commission created by this
Act.
|
11 | | "Enrollment" means the establishment and maintenance of an |
12 | | individual's
status as a student in an institution of higher |
13 | | learning, regardless of the
terms used at the institution to |
14 | | describe that status.
|
15 | | "Approved high school" means any public high school located |
16 | | in this
State; and any high school, located in this State or |
17 | | elsewhere (whether
designated as a high school, secondary |
18 | | school, academy, preparatory school,
or otherwise) which in the |
19 | | judgment of the State Superintendent of
Education provides a |
20 | | course of instruction at the secondary level and maintains
|
21 | | standards of instruction substantially equivalent to those of |
22 | | the public high
schools located in this State.
|
23 | | "Institution of higher learning", "qualified institution", |
24 | | or "institution"
means an educational organization located in |
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1 | | this State which
|
2 | | (1) provides
at least an organized 2 year program of |
3 | | collegiate grade in the liberal arts or
sciences, or both, |
4 | | directly applicable toward the attainment of a |
5 | | baccalaureate
degree or a program in health
education
|
6 | | directly applicable toward the attainment of a |
7 | | certificate, diploma, or an
associate degree;
|
8 | | (2) either is
|
9 | | (A) operated by this State, or
|
10 | | (B) operated
publicly or privately, not for |
11 | | profit, or
|
12 | | (C) operated for profit, provided such for profit |
13 | | organization
|
14 | | (i) offers degree programs which have been |
15 | | approved by the Board of
Higher Education for a |
16 | | minimum of 3 years under the Academic Degree Act, |
17 | | and
|
18 | | (ii) enrolls a majority of its students in such |
19 | | degree programs, and
|
20 | | (iii) maintains an accredited status with the |
21 | | Commission on
Institutions of Higher Education of |
22 | | the North Central Association of Colleges
and |
23 | | Schools;
|
24 | | (3) in the judgment of the Commission
meets standards |
25 | | substantially equivalent to those of comparable |
26 | | institutions
operated by this State; and
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1 | | (4) if so required by the Commission, uses the
State as |
2 | | its primary guarantor of student loans made under the |
3 | | federal Higher
Education Act of 1965.
|
4 | | For otherwise eligible educational organizations which
provide |
5 | | academic programs for incarcerated students, the terms |
6 | | "institution of
higher learning", "qualified institutions", |
7 | | and "institution" shall
specifically exclude academic programs |
8 | | for incarcerated students.
|
9 | | "Academic Year" means a 12 month period of time, normally |
10 | | but not
exclusively, from September 1 of any year through |
11 | | August 31 of the ensuing
year.
|
12 | | "Full-time student" means any undergraduate student |
13 | | enrolled in 12 or
more semester or quarter hours of credit |
14 | | courses in any given semester or
quarter or in the equivalent |
15 | | number of units of registration as determined
by the |
16 | | Commission.
|
17 | | "Part-time student" means any undergraduate student, other |
18 | | than a
full-time student, enrolled in 6 or more semester or |
19 | | quarter hours of
credit courses in any given semester or |
20 | | quarter or in the equivalent number
of units of registration as |
21 | | determined by the Commission. Beginning with
fiscal year 1999, |
22 | | the Commission may, on a program by program basis, expand
this |
23 | | definition of "part-time student" to include students who |
24 | | enroll in less
than 6 semester or quarter hours of credit |
25 | | courses in any given semester or
quarter.
|
26 | | "Public university" means any public 4-year university in |
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1 | | this State. |
2 | | "Public university campus" means any campus under the |
3 | | governance or supervision of a public university. |
4 | | (Source: P.A. 90-122, eff. 7-17-97; 91-250, eff. 7-22-99.)
|
5 | | (110 ILCS 947/65.100 new) |
6 | | Sec. 65.100. AIM HIGH Grant Pilot Program. |
7 | | (a) The General Assembly makes all of the following |
8 | | findings: |
9 | | (1) Both access and affordability are important |
10 | | aspects of the Illinois Public Agenda for College and |
11 | | Career Success report. |
12 | | (2) This State is in the top quartile with respect to |
13 | | the percentage of family income needed to pay for college. |
14 | | (3) Research suggests that as loan amounts increase, |
15 | | rather than an increase in grant amounts, the probability |
16 | | of college attendance decreases. |
17 | | (4) There is further research indicating that |
18 | | socioeconomic status may affect the willingness of |
19 | | students to use loans to attend college. |
20 | | (5) Strategic use of tuition discounting can decrease |
21 | | the amount of loans that students must use to pay for |
22 | | tuition. |
23 | | (6) A modest, individually tailored tuition discount |
24 | | can make the difference in a student choosing to attend |
25 | | college and enhance college access for low-income and |
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1 | | middle-income families. |
2 | | (7) Even if the federally calculated financial need for |
3 | | college attendance is met, the federally determined |
4 | | Expected Family Contribution can still be a daunting |
5 | | amount. |
6 | | (8) This State is the second largest exporter of |
7 | | students in the country. |
8 | | (9) When talented Illinois students attend |
9 | | universities in this State, the State and those |
10 | | universities benefit. |
11 | | (10) State universities in other states have adopted |
12 | | pricing and incentives that allow many Illinois residents |
13 | | to pay less to attend an out-of-state university than to |
14 | | remain in this State for college. |
15 | | (11) Supporting Illinois student attendance at |
16 | | Illinois public universities can assist in State efforts to |
17 | | maintain and educate a highly trained workforce. |
18 | | (12) Modest tuition discounts that are individually |
19 | | targeted and tailored can result in enhanced revenue for |
20 | | public universities. |
21 | | (13) By increasing a public university's capacity to |
22 | | strategically use tuition discounting, the public |
23 | | university will be capable of creating enhanced tuition |
24 | | revenue by increasing enrollment yields. |
25 | | (b) In this Section: |
26 | | "Eligible applicant" means a student from any high school |
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1 | | in this State, whether or not recognized by the State Board of |
2 | | Education, who is engaged in a program of study that will be |
3 | | completed by the end of the school year and who meets all of |
4 | | the qualifications and requirements under this Section. |
5 | | "Tuition and other necessary fees" includes the customary |
6 | | charge for instruction and use of facilities in general and the |
7 | | additional fixed fees charged for specified purposes that are |
8 | | required generally of non-grant recipients for each academic |
9 | | period for which the grant applicant actually enrolls, but does |
10 | | not include fees payable only once or breakage fees and other |
11 | | contingent deposits that are refundable in whole or in part. |
12 | | The Commission may adopt, by rule not inconsistent with this |
13 | | Section, detailed provisions concerning the computation of |
14 | | tuition and other necessary fees. |
15 | | (c) Beginning with the 2019-2020 academic year, each public |
16 | | university may establish a merit-based scholarship pilot |
17 | | program known as the AIM HIGH Grant Pilot Program. Each year, |
18 | | the Commission shall receive and consider applications from |
19 | | public universities under this Section. Subject to |
20 | | appropriation and any tuition waiver limitation established by |
21 | | the Board of Higher Education, a public university campus may |
22 | | award a grant to a student under this Section if it finds that |
23 | | the applicant meets all of the following criteria: |
24 | | (1) He or she is a resident of this State and a citizen |
25 | | or eligible noncitizen of the United States. |
26 | | (2) He or she files a Free Application for Federal |
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1 | | Student Aid and demonstrates financial need with a |
2 | | household income no greater than 6 times the poverty |
3 | | guidelines updated periodically in the Federal Register by |
4 | | the U.S. Department of Health and Human Services under the |
5 | | authority of 42 U.S.C. 9902(2). |
6 | | (3) He or she meets the minimum cumulative grade point |
7 | | average or ACT or SAT college admissions test score, as |
8 | | determined by the public university campus. |
9 | | (4) He or she is enrolled in a public university as an |
10 | | undergraduate student on a full-time basis. |
11 | | (5) He or she has not yet received a baccalaureate |
12 | | degree or the equivalent of 135 semester credit hours. |
13 | | (6) He or she is not incarcerated. |
14 | | (7) He or she is not in default on any student loan or |
15 | | does not owe a refund or repayment on any State or federal |
16 | | grant or scholarship. |
17 | | (8) Any other reasonable criteria, as determined by the |
18 | | public university campus. |
19 | | (d) Each public university campus shall determine grant |
20 | | renewal criteria consistent with the requirements under this |
21 | | Section. |
22 | | (e) Each participating public university campus shall post |
23 | | on its Internet website criteria and eligibility requirements |
24 | | for receiving awards that use funds under this Section that |
25 | | include a range in the sizes of these individual awards. The |
26 | | criteria and amounts must also be reported to the Commission |
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1 | | and the Board of Higher Education, who shall post the |
2 | | information on their respective Internet websites. |
3 | | (f) After enactment of an appropriation for this Program, |
4 | | the Commission shall determine an allocation of funds to each |
5 | | public university in an amount proportionate to the number of |
6 | | undergraduate students who are residents of this State and |
7 | | citizens or eligible noncitizens of the United States and who |
8 | | were enrolled at each public university campus in the previous |
9 | | academic year. All applications must be made to the Commission |
10 | | on or before a date determined by the Commission and on forms |
11 | | that the Commission shall provide to each public university |
12 | | campus. The form of the application and the information |
13 | | required shall be determined by the Commission and shall |
14 | | include, without limitation, the total public university |
15 | | campus funds used to match funds received from the Commission |
16 | | in the previous academic year under this Section, if any, the |
17 | | total enrollment of undergraduate students who are residents of |
18 | | this State from the previous academic year, and any supporting |
19 | | documents as the Commission deems necessary. Each public |
20 | | university campus shall match the amount of funds received by |
21 | | the Commission with financial aid for eligible students. |
22 | | A public university campus is not required to claim its |
23 | | entire allocation. The Commission shall make available to all |
24 | | public universities, on a date determined by the Commission, |
25 | | any unclaimed funds and the funds must be made available to |
26 | | those public university campuses in the proportion determined |
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1 | | under this subsection (f), excluding from the calculation those |
2 | | public university campuses not claiming their full |
3 | | allocations. |
4 | | Each public university campus may determine the award |
5 | | amounts for eligible students on an individual or broad basis, |
6 | | but, subject to renewal eligibility, each renewed award may not |
7 | | be less than the amount awarded to the eligible student in his |
8 | | or her first year attending the public university campus. |
9 | | Notwithstanding this limitation, a renewal grant may be reduced |
10 | | due to changes in the student's cost of attendance, including, |
11 | | but not limited to, if a student reduces the number of credit |
12 | | hours in which he or she is enrolled, but remains a full-time |
13 | | student, or switches to a course of study with a lower tuition |
14 | | rate. |
15 | | An eligible applicant awarded grant assistance under this |
16 | | Section is eligible to receive other financial aid. Total grant |
17 | | aid to the student from all sources may not exceed the total |
18 | | cost of attendance at the public university campus. |
19 | | (g) All money allocated to a public university campus under |
20 | | this Section may be used only for financial aid purposes for |
21 | | students attending the public university campus during the |
22 | | academic year, not including summer terms. Any funds received |
23 | | by a public university campus under this Section that are not |
24 | | granted to students in the academic year for which the funds |
25 | | are received must be refunded to the Commission before any new |
26 | | funds are received by the public university campus for the next |
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1 | | academic year. |
2 | | (h) Each public university campus that establishes a |
3 | | Program under this Section must annually report to the |
4 | | Commission, on or before a date determined by the Commission, |
5 | | the number of undergraduate students enrolled at that campus |
6 | | who are residents of this State. |
7 | | (i) Each public university campus must report to the |
8 | | Commission the total non-loan financial aid amount given by the |
9 | | public university campus to undergraduate students in fiscal |
10 | | year 2018. To be eligible to receive funds under the Program, a |
11 | | public university campus may not decrease the total amount of |
12 | | non-loan financial aid for undergraduate students to an amount |
13 | | lower than the total non-loan financial aid amount given by the |
14 | | public university campus to undergraduate students in fiscal |
15 | | year 2018, not including any funds received from the Commission |
16 | | under this Section or any funds used to match grant awards |
17 | | under this Section. |
18 | | (j) On or before a date determined by the Commission, each |
19 | | public university campus that participates in the Program under |
20 | | this Section shall annually submit a report to the Commission |
21 | | with all of the following information: |
22 | | (1) The Program's impact on tuition revenue and |
23 | | enrollment goals and increase in access and affordability |
24 | | at the public university campus. |
25 | | (2) Total funds received by the public university |
26 | | campus under the Program. |
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1 | | (3) Total non-loan financial aid awarded to |
2 | | undergraduate students attending the public university |
3 | | campus. |
4 | | (4) Total amount of funds matched by the public |
5 | | university campus. |
6 | | (5) Total amount of funds refunded to the Commission by |
7 | | the public university campus. |
8 | | (6) The percentage of total financial aid distributed |
9 | | under the Program by the public university campus. |
10 | | (7) The total number of students receiving grants from |
11 | | the public university campus under the Program and those |
12 | | students' grade level, race, gender, income level, family |
13 | | size, Monetary Award Program eligibility, Pell Grant |
14 | | eligibility, and zip code of residence and the amount of |
15 | | each grant award. This information shall include unit |
16 | | record data on those students regarding variables |
17 | | associated with the parameters of the public university's |
18 | | Program, including, but not limited to, a student's ACT or |
19 | | SAT college admissions test score, high school or |
20 | | university cumulative grade point average, or program of |
21 | | study. |
22 | | On or before October 1, 2020 and annually on or before |
23 | | October 1 thereafter, the Commission shall submit a report with |
24 | | the findings under this subsection (j) and any other |
25 | | information regarding the AIM HIGH Grant Pilot Program to (i) |
26 | | the Governor, (ii) the Speaker of the House of Representatives, |
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1 | | (iii) the Minority Leader of the House of Representatives, (iv) |
2 | | the President of the Senate, and (v) the Minority Leader of the |
3 | | Senate. The reports to the General Assembly shall be filed with |
4 | | the Clerk of the House of Representatives and the Secretary of |
5 | | the Senate in electronic form only, in the manner that the |
6 | | Clerk and the Secretary shall direct. The Commission's report |
7 | | may not disaggregate data to a level that may disclose |
8 | | personally identifying information of individual students. |
9 | | The sharing and reporting of student data under this |
10 | | subsection (j) must be in accordance with the requirements |
11 | | under the federal Family Educational Rights and Privacy Act of |
12 | | 1974 and the Illinois School Student Records Act. All parties |
13 | | must preserve the confidentiality of the information as |
14 | | required by law. The names of the grant recipients under this |
15 | | Section are not subject to disclosure under the Freedom of |
16 | | Information Act. |
17 | | Public university campuses that fail to submit a report |
18 | | under this subsection (j) or that fail to adhere to any other |
19 | | requirements under this Section may not be eligible for |
20 | | distribution of funds under the Program for the next academic |
21 | | year, but may be eligible for distribution of funds for each |
22 | | academic year thereafter. |
23 | | (k) The Commission shall adopt rules to implement this |
24 | | Section. |
25 | | (l) This Section is repealed on October 1, 2024.
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1 | | ARTICLE 50. ADDITIONAL AMENDATORY PROVISIONS
|
2 | | Section 50-5. The Illinois Promotion Act is amended by |
3 | | changing Section 4a as follows:
|
4 | | (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
|
5 | | Sec. 4a. Funds.
|
6 | | (1) All moneys deposited in the Tourism Promotion Fund |
7 | | pursuant to this
subsection are allocated to the Department for |
8 | | utilization, as
appropriated, in the performance of its powers |
9 | | under Section 4; except that during fiscal year 2013, the |
10 | | Department shall reserve $9,800,000 of the total funds |
11 | | available for appropriation in the Tourism Promotion Fund for |
12 | | appropriation to the Historic Preservation Agency for the |
13 | | operation of the Abraham Lincoln Presidential Library and |
14 | | Museum and State historic sites ; and except that beginning in |
15 | | fiscal year 2019, moneys in the Tourism Promotion Fund may also |
16 | | be allocated to the Illinois Department of Agriculture, the |
17 | | Illinois Department of Natural Resources, and the Abraham |
18 | | Lincoln Presidential Library and Museum for utilization, as |
19 | | appropriated, to administer their responsibilities as State |
20 | | agencies promoting tourism in Illinois, and for |
21 | | tourism-related purposes .
|
22 | | As soon as possible after the first day of each month, |
23 | | beginning July 1,
1997 and ending on the effective date of this |
24 | | amendatory Act of the 100th General Assembly, upon |
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1 | | certification of the Department of Revenue, the Comptroller |
2 | | shall
order transferred and the Treasurer shall transfer from |
3 | | the General Revenue
Fund to the Tourism Promotion Fund an |
4 | | amount equal to 13% of the net
revenue realized from the Hotel |
5 | | Operators' Occupation Tax Act plus an amount
equal to 13% of |
6 | | the net revenue realized from any tax imposed under
Section
|
7 | | 4.05 of the Chicago World's Fair-1992 Authority Act during the |
8 | | preceding month.
"Net revenue realized for a month" means the |
9 | | revenue collected by the State
under that Act during the |
10 | | previous month less the amount paid out during that
same month |
11 | | as refunds to taxpayers for overpayment of liability under that
|
12 | | Act.
|
13 | | (1.1) (Blank).
|
14 | | (2) As soon as possible after the first day of each month,
|
15 | | beginning July 1,
1997 and ending on the effective date of this |
16 | | amendatory Act of the 100th General Assembly, upon |
17 | | certification of the Department of Revenue, the Comptroller |
18 | | shall
order transferred and the Treasurer shall transfer from |
19 | | the General Revenue
Fund to the Tourism
Promotion Fund an |
20 | | amount equal to 8% of the net revenue realized from the Hotel
|
21 | | Operators' Occupation Tax plus an amount equal to 8% of the net |
22 | | revenue
realized from any tax imposed under Section 4.05 of the |
23 | | Chicago World's
Fair-1992 Authority Act during the preceding |
24 | | month. "Net revenue realized for
a
month" means the revenue |
25 | | collected by the State under that Act during the
previous month |
26 | | less the amount paid out during that same month as refunds to
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1 | | taxpayers for overpayment of liability under that Act.
|
2 | | All monies deposited in the Tourism Promotion Fund under |
3 | | this
subsection (2) shall be used solely as provided in this |
4 | | subsection to
advertise and promote tourism throughout |
5 | | Illinois. Appropriations of monies
deposited in the Tourism |
6 | | Promotion Fund pursuant to this subsection (2)
shall be used |
7 | | solely for advertising to promote tourism, including but not
|
8 | | limited to advertising production and direct advertisement |
9 | | costs, but shall
not be used to employ any additional staff, |
10 | | finance any individual event,
or lease, rent or purchase any |
11 | | physical facilities. The Department shall
coordinate its |
12 | | advertising under this subsection (2) with other public and
|
13 | | private entities in the State engaged in similar promotion |
14 | | activities.
Print or electronic media production made pursuant |
15 | | to this subsection (2)
for advertising promotion shall not |
16 | | contain or include the physical
appearance of or reference to |
17 | | the name or position of any public officer.
"Public officer" |
18 | | means a person who is elected to office pursuant to
statute, or |
19 | | who is appointed to an office which is established, and the
|
20 | | qualifications and duties of which are prescribed, by statute, |
21 | | to discharge
a public duty for the State or any of its |
22 | | political subdivisions. |
23 | | (3) Notwithstanding anything in this Section to the |
24 | | contrary, amounts transferred from the General Revenue Fund to |
25 | | the Tourism Promotion Fund pursuant to this Section shall not |
26 | | exceed $26,300,000 in State fiscal year 2012.
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1 | | (4) As soon as possible after the first day of each month, |
2 | | beginning July 1, 2017 and ending June 30, 2018 , if the amount |
3 | | of revenue deposited into the Tourism Promotion Fund under |
4 | | subsection (c) of Section 6 of the Hotel Operators' Occupation |
5 | | Tax Act is less than 21% of the net revenue realized from the |
6 | | Hotel Operators' Occupation Tax during the preceding month, |
7 | | then, upon certification of the Department of Revenue, the |
8 | | State Comptroller shall direct and the State Treasurer shall |
9 | | transfer from the General Revenue Fund to the Tourism Promotion |
10 | | Fund an amount equal to the difference between 21% of the net |
11 | | revenue realized from the Hotel Operators' Occupation Tax |
12 | | during the preceding month and the amount of revenue deposited |
13 | | into the Tourism Promotion Fund under subsection (c) of Section |
14 | | 6 of the Hotel Operators' Occupation Tax Act. |
15 | | (5) As soon as possible after the first day of each month, |
16 | | beginning July 1, 2018, if the amount of revenue deposited into |
17 | | the Tourism Promotion Fund under Section 6 of the Hotel |
18 | | Operators' Occupation Tax Act is less than 21% of the net |
19 | | revenue realized from the Hotel Operators' Occupation Tax |
20 | | during the preceding month, then, upon certification of the |
21 | | Department of Revenue, the State Comptroller shall direct and |
22 | | the State Treasurer shall transfer from the General Revenue |
23 | | Fund to the Tourism Promotion Fund an amount equal to the |
24 | | difference between 21% of the net revenue realized from the |
25 | | Hotel Operators' Occupation Tax during the preceding month and |
26 | | the amount of revenue deposited into the Tourism Promotion Fund |
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1 | | under Section 6 of the Hotel Operators' Occupation Tax Act. |
2 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
3 | | Section 50-10. The Mental Health and Developmental |
4 | | Disabilities Administrative Act is amended by changing Section |
5 | | 18.5 as follows:
|
6 | | (20 ILCS 1705/18.5) |
7 | | Sec. 18.5. Community Developmental Disability Services |
8 | | Medicaid Trust Fund; reimbursement. |
9 | | (a) The Community Developmental Disability Services |
10 | | Medicaid Trust Fund is hereby created in the State treasury.
|
11 | | (b) Beginning in State fiscal year 2019, Except as provided |
12 | | in subsection (b-5), any funds in any fiscal year in amounts |
13 | | not exceeding a total of $60,000,000 paid to the State by the |
14 | | federal government under Title XIX or Title XXI of the Social |
15 | | Security Act for services delivered by community developmental |
16 | | disability services providers for services relating to |
17 | | Developmental Training and Community Integrated Living |
18 | | Arrangements as a result of the conversion of such providers |
19 | | from a grant payment methodology to a fee-for-service payment |
20 | | methodology, or any other funds paid to the State for any |
21 | | subsequent revenue maximization initiatives performed by such |
22 | | providers, and any interest earned thereon, shall be deposited |
23 | | directly into the Community Developmental Disability Services |
24 | | Medicaid Trust Fund to pay for Medicaid-reimbursed community |
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1 | | developmental disability services provided to eligible |
2 | | individuals. |
3 | | (b-5) (Blank). Beginning in State fiscal year 2008, any |
4 | | funds paid to the State by the federal government under Title |
5 | | XIX or Title XXI of the Social Security Act for services |
6 | | delivered through the Children's Residential Waiver and the |
7 | | Children's In-Home Support Waiver shall be deposited directly |
8 | | into the Trust Fund and shall not be subject to the transfer |
9 | | provisions of subsection (b). |
10 | | (b-7) The Community Developmental Disability Services |
11 | | Medicaid Trust Fund is not subject to administrative |
12 | | charge-backs. |
13 | | (b-9) (Blank). The Department of Human Services shall |
14 | | annually report to the Governor and the General Assembly, by |
15 | | September 1, on both the total revenue deposited into the Trust |
16 | | Fund and the total expenditures made from the Trust Fund for |
17 | | the previous fiscal year. This report shall include detailed |
18 | | descriptions of both revenues and expenditures regarding the |
19 | | Trust Fund from the previous fiscal year. This report shall be |
20 | | presented by the Secretary of Human Services to the appropriate |
21 | | Appropriations Committee in the House of Representatives, as |
22 | | determined by the Speaker of the House, and in the Senate, as |
23 | | determined by the President of the Senate. This report shall be |
24 | | made available to the public and shall be published on the |
25 | | Department of Human Services' website in an appropriate |
26 | | location, a minimum of one week prior to presentation of the |
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1 | | report to the General Assembly. |
2 | | (b-10) Whenever a State developmental disabilities |
3 | | facility operated by the Department is closed and the real |
4 | | estate on which the facility is located is sold by the State, |
5 | | the net proceeds of the sale of the real estate shall be |
6 | | deposited into the Community Developmental Disability Services |
7 | | Medicaid Trust Fund and used for the purposes enumerated in |
8 | | subsections (c) and (d) of Section 4.6 of the Community |
9 | | Services Act; however, under subsection (e) of Section 4.6 of |
10 | | the Community Services Act, the Department may set aside a |
11 | | portion of the net proceeds of the sale of the real estate for |
12 | | deposit into the Human Services Priority Capital Program Fund. |
13 | | The portion set aside shall be used for the purposes enumerated |
14 | | in Section 6z-71 of the State Finance Act. |
15 | | (c) For purposes of this Section: |
16 | | "Trust Fund" means the Community Developmental Disability |
17 | | Services Medicaid Trust Fund. |
18 | | "Medicaid-reimbursed developmental disability services" |
19 | | means services provided by a community developmental |
20 | | disability provider under an agreement with the Department that |
21 | | is eligible for reimbursement under the federal Title XIX |
22 | | program or Title XXI program. |
23 | | "Provider" means a qualified entity as defined in the |
24 | | State's Home and
Community-Based Services Waiver for Persons |
25 | | with Developmental Disabilities that is funded by the |
26 | | Department to provide a Medicaid-reimbursed service. |
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1 | | "Revenue maximization alternatives" do not include |
2 | | increases in
funds paid to the State as a result of growth in |
3 | | spending through service expansion or
rate increases.
|
4 | | (Source: P.A. 98-815, eff. 8-1-14.)
|
5 | | Section 50-15. The Rehabilitation of Persons with |
6 | | Disabilities Act is amended by changing Section 5b as follows:
|
7 | | (20 ILCS 2405/5b) |
8 | | Sec. 5b. Home Services Medicaid Trust Fund. |
9 | | (a) The Home Services Medicaid Trust Fund is hereby created |
10 | | as a special fund in the State treasury. |
11 | | (b) Amounts paid to the State during each State fiscal year |
12 | | by the federal government under Title XIX or Title XXI of the |
13 | | Social Security Act for services delivered in relation to the |
14 | | Department's Home Services Program established pursuant to |
15 | | Section 3 of this Act , beginning in State fiscal year 2019 in |
16 | | amounts not exceeding a total of $234,000,000 in any State |
17 | | fiscal year , and any interest earned thereon, shall be |
18 | | deposited into the Fund. |
19 | | (c) Moneys in the Fund may be used by the Department for |
20 | | the purchase of services, and operational and administrative |
21 | | expenses, in relation to the Home Services Program.
|
22 | | (Source: P.A. 98-1004, eff. 8-18-14; 99-143, eff. 7-27-15.)
|
23 | | Section 50-20. The Illinois Emergency Management Agency |
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1 | | Act is amended by changing Sections 4 and 5 as follows:
|
2 | | (20 ILCS 3305/4) (from Ch. 127, par. 1054)
|
3 | | Sec. 4. Definitions. As used in this Act, unless the |
4 | | context
clearly indicates otherwise, the following words and |
5 | | terms have the
meanings ascribed to them in this Section:
|
6 | | "Coordinator" means the staff assistant to the principal
|
7 | | executive officer of a political subdivision with the duty of |
8 | | coordinating
the emergency management programs of that |
9 | | political subdivision.
|
10 | | "Disaster" means an occurrence or threat of widespread or |
11 | | severe
damage, injury or loss of life or property resulting |
12 | | from any natural or
technological cause, including but not |
13 | | limited to fire, flood, earthquake,
wind, storm, hazardous |
14 | | materials spill or other water contamination requiring
|
15 | | emergency
action to avert danger or damage, epidemic, air |
16 | | contamination, blight,
extended periods of severe and |
17 | | inclement weather,
drought, infestation, critical shortages of |
18 | | essential fuels and energy,
explosion, riot, hostile military |
19 | | or
paramilitary action, public health emergencies, or acts of |
20 | | domestic
terrorism.
|
21 | | "Emergency Management" means the efforts of the State and |
22 | | the
political subdivisions to develop, plan, analyze, conduct, |
23 | | provide,
implement and
maintain programs for disaster |
24 | | mitigation, preparedness, response and recovery.
|
25 | | "Emergency Services and Disaster Agency" means the
agency |
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1 | | by this name, by the name Emergency Management Agency, or by |
2 | | any other
name that is established
by ordinance within a |
3 | | political subdivision to coordinate the emergency
management |
4 | | program within that political subdivision and with private
|
5 | | organizations, other political subdivisions, the State and |
6 | | federal governments.
|
7 | | "Emergency Operations Plan" means the written plan of the |
8 | | State and
political subdivisions describing the organization, |
9 | | mission, and functions
of the government and supporting |
10 | | services for responding to and recovering
from disasters and |
11 | | shall include plans that take into account the needs of those |
12 | | individuals with household pets and service animals following a |
13 | | major disaster or emergency.
|
14 | | "Emergency Services" means the coordination of functions |
15 | | by the
State and its political subdivision, other than |
16 | | functions for which military
forces
are primarily responsible, |
17 | | as may be necessary or proper to prevent,
minimize, repair, and |
18 | | alleviate injury and damage resulting from
any natural or |
19 | | technological causes. These functions include, without
|
20 | | limitation, fire fighting
services, police services, emergency |
21 | | aviation services, medical and
health services, HazMat and |
22 | | technical rescue teams, rescue,
engineering, warning services, |
23 | | communications, radiological,
chemical and other special |
24 | | weapons defense, evacuation of persons from
stricken or |
25 | | threatened areas, emergency assigned functions of plant |
26 | | protection,
temporary restoration of public utility services |
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1 | | and other functions
related to civilian protection, together |
2 | | with all other activities
necessary or incidental to protecting |
3 | | life or property.
|
4 | | "Exercise" means a planned event realistically simulating |
5 | | a disaster,
conducted for the purpose of
evaluating the |
6 | | political subdivision's coordinated emergency management
|
7 | | capabilities, including,
but not limited to, testing the |
8 | | emergency operations plan.
|
9 | | "HazMat team" means a career or volunteer mobile support |
10 | | team that has been authorized by a unit of local government to |
11 | | respond to hazardous materials emergencies and that is |
12 | | primarily designed for emergency response to chemical or |
13 | | biological terrorism, radiological emergencies, hazardous |
14 | | material spills, releases, or fires, or other contamination |
15 | | events.
|
16 | | "Illinois Emergency Management Agency"
means the agency
|
17 | | established by this Act within the executive branch of State |
18 | | Government
responsible for coordination of the overall |
19 | | emergency management program of
the State and with private |
20 | | organizations, political subdivisions, and the
federal |
21 | | government.
Illinois Emergency Management Agency also means |
22 | | the State
Emergency Response Commission responsible for the |
23 | | implementation of Title
III of the Superfund Amendments and |
24 | | Reauthorization Act of 1986.
|
25 | | "Mobile Support Team" means
a group of individuals |
26 | | designated as a team by the Governor or Director to
train prior |
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1 | | to and to be
dispatched, if the Governor or the Director so |
2 | | determines, to aid and reinforce
the State and political
|
3 | | subdivision emergency management efforts in response to a |
4 | | disaster.
|
5 | | "Municipality" means any city, village, and incorporated |
6 | | town.
|
7 | | "Political Subdivision" means any county, city, village, |
8 | | or
incorporated town or township if the township is in a county |
9 | | having a
population of more than 2,000,000.
|
10 | | "Principal Executive Officer" means chair
of the county |
11 | | board, supervisor of a township if the township
is in a county |
12 | | having a population of more than 2,000,000, mayor
of a city or |
13 | | incorporated town,
president of a village,
or in their absence |
14 | | or disability, the interim successor as
established under |
15 | | Section 7 of the Emergency Interim
Executive Succession Act.
|
16 | | "Public health emergency" means an occurrence or imminent |
17 | | threat of an
illness or health condition that:
|
18 | | (a) is believed to be caused by any of the following:
|
19 | | (i) bioterrorism;
|
20 | | (ii) the appearance of a novel or previously |
21 | | controlled or eradicated
infectious agent or
|
22 | | biological toxin;
|
23 | | (iii) a natural disaster;
|
24 | | (iv) a chemical attack or accidental release; or
|
25 | | (v) a nuclear attack or accident; and
|
26 | | (b) poses a high probability of any of the following |
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1 | | harms:
|
2 | | (i) a large number of deaths in the affected |
3 | | population;
|
4 | | (ii) a large number of serious or long-term |
5 | | disabilities in the affected
population; or
|
6 | | (iii) widespread exposure to an infectious or |
7 | | toxic agent that poses a
significant risk of |
8 | | substantial future harm to a large number of people in |
9 | | the
affected population.
|
10 | | "Statewide mutual aid organization" means an entity with |
11 | | local government members throughout the State that facilitates |
12 | | temporary assistance through its members in a particular public |
13 | | safety discipline, such as police, fire or emergency |
14 | | management, when an occurrence exceeds a member jurisdiction's |
15 | | capabilities. |
16 | | "Technical rescue team" means a career or volunteer mobile |
17 | | support team that has been authorized by a unit of local |
18 | | government to respond to building collapse, high angle rescue, |
19 | | and other specialized rescue emergencies and that is primarily |
20 | | designated for emergency response to technical rescue events.
|
21 | | (Source: P.A. 93-249, eff. 7-22-03; 94-334, eff. 1-1-06; |
22 | | 94-1081, eff. 6-1-07 .)
|
23 | | (20 ILCS 3305/5) (from Ch. 127, par. 1055)
|
24 | | Sec. 5. Illinois Emergency Management Agency.
|
25 | | (a) There is created within the executive branch of the |
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1 | | State Government an
Illinois Emergency Management Agency and a |
2 | | Director of the Illinois Emergency
Management Agency, herein |
3 | | called the "Director" who shall be the head thereof.
The |
4 | | Director shall be appointed by the Governor, with the advice |
5 | | and consent of
the Senate, and shall serve for a term of 2 |
6 | | years beginning on the third Monday
in January of the |
7 | | odd-numbered year, and until a successor is appointed and
has |
8 | | qualified; except that the term of the first Director appointed |
9 | | under this
Act shall expire on the third Monday in January, |
10 | | 1989. The Director shall not
hold any other remunerative public |
11 | | office. The Director shall receive an annual
salary as set by |
12 | | the
Compensation Review Board.
|
13 | | (b) The Illinois Emergency Management Agency shall obtain, |
14 | | under the
provisions of the Personnel Code, technical, |
15 | | clerical, stenographic and other
administrative personnel, and |
16 | | may make expenditures within the appropriation
therefor as may |
17 | | be necessary to carry out the purpose of this Act. The agency
|
18 | | created by this Act is intended to be a successor to the agency |
19 | | created under
the Illinois Emergency Services and Disaster |
20 | | Agency Act of 1975 and the
personnel, equipment, records, and |
21 | | appropriations of that agency are
transferred to the successor |
22 | | agency as of the effective date of this Act.
|
23 | | (c) The Director, subject to the direction and control of |
24 | | the Governor,
shall be the executive head of the Illinois |
25 | | Emergency Management Agency and
the State Emergency Response |
26 | | Commission and shall be responsible under the
direction of the |
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1 | | Governor, for carrying out the program for emergency
management |
2 | | of this State. The Director shall also maintain liaison
and |
3 | | cooperate with
the emergency management organizations of this |
4 | | State and other states and of
the federal government.
|
5 | | (d) The Illinois Emergency Management Agency shall take an |
6 | | integral part in
the development and revision of political |
7 | | subdivision emergency operations
plans prepared under |
8 | | paragraph (f) of Section 10. To this end it shall employ
or |
9 | | otherwise secure the services of professional and technical |
10 | | personnel
capable of providing expert assistance to the |
11 | | emergency services and disaster
agencies. These personnel |
12 | | shall consult with emergency services and disaster
agencies on |
13 | | a regular basis and shall make field examinations of the areas,
|
14 | | circumstances, and conditions that particular political |
15 | | subdivision emergency
operations plans are intended to apply.
|
16 | | (e) The Illinois Emergency Management Agency and political |
17 | | subdivisions
shall be encouraged to form an emergency |
18 | | management advisory committee composed
of private and public |
19 | | personnel representing the emergency management phases of
|
20 | | mitigation, preparedness, response, and recovery.
The Local |
21 | | Emergency Planning Committee, as created under the Illinois
|
22 | | Emergency
Planning and Community Right to Know Act, shall serve |
23 | | as
an advisory
committee to the emergency services and disaster |
24 | | agency or agencies serving
within the boundaries
of that Local |
25 | | Emergency Planning Committee planning district for:
|
26 | | (1) the development of emergency operations plan |
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1 | | provisions for hazardous
chemical
emergencies; and
|
2 | | (2) the assessment of emergency response capabilities |
3 | | related to hazardous
chemical
emergencies.
|
4 | | (f) The Illinois Emergency Management Agency shall:
|
5 | | (1) Coordinate the overall emergency management |
6 | | program of the State.
|
7 | | (2) Cooperate with local governments, the federal |
8 | | government and any
public or private agency or entity in |
9 | | achieving any purpose of this Act and
in implementing |
10 | | emergency management programs for mitigation, |
11 | | preparedness,
response, and recovery.
|
12 | | (2.5) Develop a comprehensive emergency preparedness |
13 | | and response plan for any nuclear
accident in accordance |
14 | | with Section 65 of the Department of Nuclear Safety
Law of |
15 | | 2004 (20 ILCS 3310) and in development of the
Illinois
|
16 | | Nuclear Safety Preparedness program in accordance with |
17 | | Section 8 of the
Illinois Nuclear Safety Preparedness Act.
|
18 | | (2.6) Coordinate with the Department of Public Health
|
19 | | with respect to planning for and responding to public |
20 | | health emergencies.
|
21 | | (3) Prepare, for issuance by the Governor, executive |
22 | | orders,
proclamations, and regulations as necessary or |
23 | | appropriate in coping with
disasters.
|
24 | | (4) Promulgate rules and requirements for political |
25 | | subdivision
emergency operations plans that are not |
26 | | inconsistent with and are at least
as stringent as |
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1 | | applicable federal laws and regulations.
|
2 | | (5) Review and approve, in accordance with Illinois |
3 | | Emergency Management
Agency rules, emergency operations
|
4 | | plans for those political subdivisions required to have an |
5 | | emergency services
and disaster agency pursuant to this |
6 | | Act.
|
7 | | (5.5) Promulgate rules and requirements for the |
8 | | political subdivision
emergency management
exercises, |
9 | | including, but not limited to, exercises of the emergency |
10 | | operations
plans.
|
11 | | (5.10) Review, evaluate, and approve, in accordance |
12 | | with Illinois
Emergency
Management
Agency rules, political |
13 | | subdivision emergency management exercises for those
|
14 | | political subdivisions
required to have an emergency |
15 | | services and disaster agency pursuant to this
Act.
|
16 | | (6) Determine requirements of the State and its |
17 | | political
subdivisions
for food, clothing, and other |
18 | | necessities in event of a disaster.
|
19 | | (7) Establish a register of persons with types of |
20 | | emergency
management
training and skills in mitigation, |
21 | | preparedness, response, and recovery.
|
22 | | (8) Establish a register of government and private |
23 | | response
resources
available for use in a disaster.
|
24 | | (9) Expand the Earthquake Awareness Program and its |
25 | | efforts to
distribute earthquake preparedness materials to |
26 | | schools, political
subdivisions, community groups, civic |
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1 | | organizations, and the media.
Emphasis will be placed on |
2 | | those areas of the State most at risk from an
earthquake. |
3 | | Maintain the list of all school districts, hospitals,
|
4 | | airports, power plants, including nuclear power plants, |
5 | | lakes, dams,
emergency response facilities of all types, |
6 | | and all other major public or
private structures which are |
7 | | at the greatest risk of damage from
earthquakes under |
8 | | circumstances where the damage would cause subsequent
harm |
9 | | to the surrounding communities and residents.
|
10 | | (10) Disseminate all information, completely and |
11 | | without
delay, on water
levels for rivers and streams and |
12 | | any other data pertaining to potential
flooding supplied by |
13 | | the Division of Water Resources within the Department of
|
14 | | Natural Resources to all political subdivisions to the |
15 | | maximum extent possible.
|
16 | | (11) Develop agreements, if feasible, with medical |
17 | | supply and
equipment
firms to
supply resources as are |
18 | | necessary to respond to an earthquake or any other
disaster |
19 | | as defined in this Act. These resources will be made |
20 | | available
upon notifying the vendor of the disaster. |
21 | | Payment for the resources will
be in accordance with |
22 | | Section 7 of this Act. The Illinois Department of
Public |
23 | | Health shall determine which resources will be required and |
24 | | requested.
|
25 | | (11.5) In coordination with the Department of State |
26 | | Police, develop and
implement a community outreach program |
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1 | | to promote awareness among the State's
parents and children |
2 | | of child abduction prevention and response.
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3 | | (12) Out of funds appropriated for these purposes, |
4 | | award capital and
non-capital grants to Illinois hospitals |
5 | | or health care facilities located
outside of a city with a |
6 | | population in excess of 1,000,000 to be used for
purposes |
7 | | that include, but are not limited to, preparing to respond |
8 | | to mass
casualties and disasters, maintaining and |
9 | | improving patient safety and
quality of care, and |
10 | | protecting the confidentiality of patient information.
No |
11 | | single grant for a capital expenditure shall exceed |
12 | | $300,000.
No single grant for a non-capital expenditure |
13 | | shall exceed $100,000.
In awarding such grants, preference |
14 | | shall be given to hospitals that serve
a significant number |
15 | | of Medicaid recipients, but do not qualify for
|
16 | | disproportionate share hospital adjustment payments under |
17 | | the Illinois Public
Aid Code. To receive such a grant, a |
18 | | hospital or health care facility must
provide funding of at |
19 | | least 50% of the cost of the project for which the grant
is |
20 | | being requested.
In awarding such grants the Illinois |
21 | | Emergency Management Agency shall consider
the |
22 | | recommendations of the Illinois Hospital Association.
|
23 | | (13) Do all other things necessary, incidental or |
24 | | appropriate
for the implementation of this Act.
|
25 | | (g) The Illinois Emergency Management Agency is authorized |
26 | | to make grants to various higher education institutions, public |
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1 | | K-12 school districts, area vocational centers as designated by |
2 | | the State Board of Education, inter-district special education |
3 | | cooperatives, regional safe schools, and nonpublic K-12 |
4 | | schools for safety and security improvements. For the purpose |
5 | | of this subsection (g), "higher education institution" means a |
6 | | public university, a public community college, or an |
7 | | independent, not-for-profit or for-profit higher education |
8 | | institution located in this State. Grants made under this |
9 | | subsection (g) shall be paid out of moneys appropriated for |
10 | | that purpose from the Build Illinois Bond Fund. The Illinois |
11 | | Emergency Management Agency shall adopt rules to implement this |
12 | | subsection (g). These rules may specify: (i) the manner of |
13 | | applying for grants; (ii) project eligibility requirements; |
14 | | (iii) restrictions on the use of grant moneys; (iv) the manner |
15 | | in which the various higher education institutions must account |
16 | | for the use of grant moneys; and (v) any other provision that |
17 | | the Illinois Emergency Management Agency determines to be |
18 | | necessary or useful for the administration of this subsection |
19 | | (g). |
20 | | (g-5) The Illinois Emergency Management Agency is |
21 | | authorized to make grants to not-for-profit organizations |
22 | | which are exempt from federal income taxation under section |
23 | | 501(c)(3) of the Federal Internal Revenue Code for eligible |
24 | | security improvements that assist the organization in |
25 | | preventing, preparing for, or responding to acts of terrorism. |
26 | | The Director shall establish procedures and forms by which |
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1 | | applicants may apply for a grant , and procedures for |
2 | | distributing grants to recipients. The procedures shall |
3 | | require each applicant to do the following: |
4 | | (1) identify and substantiate prior threats or attacks |
5 | | by a terrorist organization, network, or cell against the |
6 | | not-for-profit organization; |
7 | | (2) indicate the symbolic or strategic value of one or |
8 | | more sites that renders the site a possible target of |
9 | | terrorism; |
10 | | (3) discuss potential consequences to the organization |
11 | | if the site is damaged, destroyed, or disrupted by a |
12 | | terrorist act; |
13 | | (4) describe how the grant will be used to integrate |
14 | | organizational preparedness with broader State and local |
15 | | preparedness efforts; |
16 | | (5) submit a vulnerability assessment conducted by |
17 | | experienced security, law enforcement, or military |
18 | | personnel, and a description of how the grant award will be |
19 | | used to address the vulnerabilities identified in the |
20 | | assessment; and |
21 | | (6) submit any other relevant information as may be |
22 | | required by the Director. |
23 | | The Agency is authorized to use funds appropriated for the |
24 | | grant program described in this subsection (g-5) to administer |
25 | | the program. |
26 | | (h) Except as provided in Section 17.5 of this Act, any |
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1 | | moneys received by the Agency from donations or sponsorships |
2 | | shall be deposited in the Emergency Planning and Training Fund |
3 | | and used by the Agency, subject to appropriation, to effectuate |
4 | | planning and training activities. |
5 | | (i) The Illinois Emergency Management Agency may by rule |
6 | | assess and collect reasonable fees for attendance at |
7 | | Agency-sponsored conferences to enable the Agency to carry out |
8 | | the requirements of this Act. Any moneys received under this |
9 | | subsection shall be deposited in the Emergency Planning and |
10 | | Training Fund and used by the Agency, subject to appropriation, |
11 | | for planning and training activities. |
12 | | (j) The Illinois Emergency Management Agency is authorized |
13 | | to make grants to other State agencies, public universities, |
14 | | units of local government, and statewide mutual aid |
15 | | organizations to enhance statewide emergency preparedness and |
16 | | response. |
17 | | (Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; |
18 | | revised 9-28-17.)
|
19 | | Section 50-25. The State Finance Act is amended by changing |
20 | | Sections 6z-68, 6z-71, 6z-81, 8.3, and 8.11 and adding Sections |
21 | | 5.886 and 6z-105 as follows:
|
22 | | (30 ILCS 105/5.886 new) |
23 | | Sec. 5.886. The VW Settlement Environmental Mitigation |
24 | | Fund.
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1 | | (30 ILCS 105/6z-68) |
2 | | Sec. 6z-68. The Intercity Passenger Rail Fund. |
3 | | (a) The Intercity Passenger Rail Fund is created as a |
4 | | special fund in the State treasury. Moneys in the Fund may be |
5 | | used by the Department of Transportation, subject to |
6 | | appropriation, for the operation of intercity passenger rail |
7 | | services in the State through Amtrak or its successor. |
8 | | Moneys received for the purposes of this Section, |
9 | | including, without limitation, income tax checkoff receipts |
10 | | and gifts, grants, and awards from any public or private |
11 | | entity, must be deposited into the Fund. Any interest earned on |
12 | | moneys in the Fund must be deposited into the Fund. |
13 | | (b) At least one month before the beginning of each fiscal |
14 | | year, the chief operating officer of Amtrak or its successor |
15 | | must certify to the State Treasurer the number of Amtrak |
16 | | tickets sold at the State rate during that current fiscal year. |
17 | | On the first day of that next fiscal year, or as soon |
18 | | thereafter as practical, the State Treasurer must transfer, |
19 | | from the General Revenue Fund to the Intercity Passenger Rail |
20 | | Fund, an amount equal to the tickets certified by the chief |
21 | | operating officer of Amtrak multiplied by $50.
|
22 | | (Source: P.A. 94-535, eff. 8-10-05.)
|
23 | | (30 ILCS 105/6z-71) |
24 | | Sec. 6z-71. Human Services Priority Capital Program Fund. |
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1 | | The Human Services Priority Capital Program Fund is created as |
2 | | a special fund in the State treasury. Subject to appropriation, |
3 | | the Department of Human Services shall use moneys in the Human |
4 | | Services Priority Capital Program Fund to make grants to the |
5 | | Illinois Facilities Fund, a not-for-profit corporation, to |
6 | | make long term below market rate loans to nonprofit human |
7 | | service providers working under contract to the State of |
8 | | Illinois to assist those providers in meeting their capital |
9 | | needs. The loans shall be for the purpose of such capital |
10 | | needs, including but not limited to special use facilities, |
11 | | requirements for serving persons with disabilities, the |
12 | | mentally ill, or substance abusers, and medical and technology |
13 | | equipment. Loan repayments shall be deposited into the Human |
14 | | Services Priority Capital Program Fund. Interest income may be |
15 | | used to cover expenses of the program. The Illinois Facilities |
16 | | Fund shall report to the Department of Human Services and the |
17 | | General Assembly by April 1, 2008, and again by April 1, 2009, |
18 | | as to the use and earnings of the program.
|
19 | | A portion of the proceeds from the sale of a mental health |
20 | | facility or developmental disabilities facility operated by |
21 | | the Department of Human Services may be deposited into the Fund |
22 | | and may be used for the purposes described in this Section. |
23 | | Notwithstanding any other provision of law, in addition to |
24 | | any other transfers that may be provided by law, on July 1, |
25 | | 2018, or as soon thereafter as practical, the State Comptroller |
26 | | shall direct and the State Treasurer shall transfer the |
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1 | | remaining balance from the Human Services Priority Capital |
2 | | Program Fund into the General Revenue Fund. Upon completion of |
3 | | the transfers, the Human Services Priority Capital Program Fund |
4 | | is dissolved, and any future deposits due to that Fund and any |
5 | | outstanding obligations or liabilities of that Fund pass to the |
6 | | General Revenue Fund. |
7 | | (Source: P.A. 98-815, eff. 8-1-14; 99-143, eff. 7-27-15.)
|
8 | | (30 ILCS 105/6z-81) |
9 | | Sec. 6z-81. Healthcare Provider Relief Fund. |
10 | | (a) There is created in the State treasury a special fund |
11 | | to be known as the Healthcare Provider Relief Fund. |
12 | | (b) The Fund is created for the purpose of receiving and |
13 | | disbursing moneys in accordance with this Section. |
14 | | Disbursements from the Fund shall be made only as follows: |
15 | | (1) Subject to appropriation, for payment by the |
16 | | Department of Healthcare and
Family Services or by the |
17 | | Department of Human Services of medical bills and related |
18 | | expenses, including administrative expenses, for which the |
19 | | State is responsible under Titles XIX and XXI of the Social |
20 | | Security Act, the Illinois Public Aid Code, the Children's |
21 | | Health Insurance Program Act, the Covering ALL KIDS Health |
22 | | Insurance Act, and the Long Term Acute Care Hospital |
23 | | Quality Improvement Transfer Program Act. |
24 | | (2) For repayment of funds borrowed from other State
|
25 | | funds or from outside sources, including interest thereon. |
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1 | | (3) For State fiscal years 2017 , and 2018, and 2019, |
2 | | for making payments to the human poison control center |
3 | | pursuant to Section 12-4.105 of the Illinois Public Aid |
4 | | Code. |
5 | | (c) The Fund shall consist of the following: |
6 | | (1) Moneys received by the State from short-term
|
7 | | borrowing pursuant to the Short Term Borrowing Act on or |
8 | | after the effective date of Public Act 96-820 this |
9 | | amendatory Act of the 96th General Assembly . |
10 | | (2) All federal matching funds received by the
Illinois |
11 | | Department of Healthcare and Family Services as a result of |
12 | | expenditures made by the Department that are attributable |
13 | | to moneys deposited in the Fund. |
14 | | (3) All federal matching funds received by the
Illinois |
15 | | Department of Healthcare and Family Services as a result of |
16 | | federal approval of Title XIX State plan amendment |
17 | | transmittal number 07-09. |
18 | | (4) All other moneys received for the Fund from any
|
19 | | other source, including interest earned thereon. |
20 | | (5) All federal matching funds received by the
Illinois |
21 | | Department of Healthcare and Family Services as a result of |
22 | | expenditures made by the Department for Medical Assistance |
23 | | from the General Revenue Fund, the Tobacco Settlement |
24 | | Recovery Fund, the Long-Term Care Provider Fund, and the |
25 | | Drug Rebate Fund related to individuals eligible for |
26 | | medical assistance pursuant to the Patient Protection and |
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1 | | Affordable Care Act (P.L. 111-148) and Section 5-2 of the |
2 | | Illinois Public Aid Code. |
3 | | (d) In addition to any other transfers that may be provided |
4 | | for by law, on the effective date of Public Act 97-44 this |
5 | | amendatory Act of the 97th General Assembly , or as soon |
6 | | thereafter as practical, the State Comptroller shall direct and |
7 | | the State Treasurer shall transfer the sum of $365,000,000 from |
8 | | the General Revenue Fund into the Healthcare Provider Relief |
9 | | Fund.
|
10 | | (e) In addition to any other transfers that may be provided |
11 | | for by law, on July 1, 2011, or as soon thereafter as |
12 | | practical, the State Comptroller shall direct and the State |
13 | | Treasurer shall transfer the sum of $160,000,000 from the |
14 | | General Revenue Fund to the Healthcare Provider Relief Fund. |
15 | | (f) Notwithstanding any other State law to the contrary, |
16 | | and in addition to any other transfers that may be provided for |
17 | | by law, the State Comptroller shall order transferred and the |
18 | | State Treasurer shall transfer $500,000,000 to the Healthcare |
19 | | Provider Relief Fund from the General Revenue Fund in equal |
20 | | monthly installments of $100,000,000, with the first transfer |
21 | | to be made on July 1, 2012, or as soon thereafter as practical, |
22 | | and with each of the remaining transfers to be made on August |
23 | | 1, 2012, September 1, 2012, October 1, 2012, and November 1, |
24 | | 2012, or as soon thereafter as practical. This transfer may |
25 | | assist the Department of Healthcare and Family Services in |
26 | | improving Medical Assistance bill processing timeframes or in |
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1 | | meeting the possible requirements of Senate Bill 3397, or other |
2 | | similar legislation, of the 97th General Assembly should it |
3 | | become law. |
4 | | (g) Notwithstanding any other State law to the contrary, |
5 | | and in addition to any other transfers that may be provided for |
6 | | by law, on July 1, 2013, or as soon thereafter as may be |
7 | | practical, the State Comptroller shall direct and the State |
8 | | Treasurer shall transfer the sum of $601,000,000 from the |
9 | | General Revenue Fund to the Healthcare Provider Relief Fund. |
10 | | (Source: P.A. 98-24, eff. 6-19-13; 98-463, eff. 8-16-13; |
11 | | 99-516, eff. 6-30-16.)
|
12 | | (30 ILCS 105/6z-105 new) |
13 | | Sec. 6z-105. The VW Settlement Environmental Mitigation |
14 | | Fund. The VW Settlement Environmental Mitigation Fund is |
15 | | created as a special fund in the State Treasury to receive |
16 | | moneys from the State Mitigation Trust established pursuant to |
17 | | the Environmental Mitigation Trust Agreement for State |
18 | | Beneficiaries ("Trust Agreement") pursuant to consent decrees |
19 | | in In re: Volkswagen "Clean Diesel" Marketing, Sales Practices, |
20 | | and Products Liability Litigation, MDL No. 2672 CRB (JSC) ("VW |
21 | | Settlement"). All funds received by the State from the State |
22 | | Mitigation Trust shall be deposited into the VW Settlement |
23 | | Environmental Mitigation Fund to be used, subject to |
24 | | appropriation by the General Assembly, by the Illinois |
25 | | Environmental Protection Agency as designated lead agency for |
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1 | | the State of Illinois, to pay for costs of eligible mitigation |
2 | | actions and related administrative expenditures as allowed |
3 | | under the VW Settlement, the Trust Agreement, and the State's |
4 | | Beneficiary Mitigation Plan.
|
5 | | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) |
6 | | Sec. 8.3. Money in the Road Fund shall, if and when the |
7 | | State of
Illinois incurs any bonded indebtedness for the |
8 | | construction of
permanent highways, be set aside and used for |
9 | | the purpose of paying and
discharging annually the principal |
10 | | and interest on that bonded
indebtedness then due and payable, |
11 | | and for no other purpose. The
surplus, if any, in the Road Fund |
12 | | after the payment of principal and
interest on that bonded |
13 | | indebtedness then annually due shall be used as
follows: |
14 | | first -- to pay the cost of administration of Chapters |
15 | | 2 through 10 of
the Illinois Vehicle Code, except the cost |
16 | | of administration of Articles I and
II of Chapter 3 of that |
17 | | Code; and |
18 | | secondly -- for expenses of the Department of |
19 | | Transportation for
construction, reconstruction, |
20 | | improvement, repair, maintenance,
operation, and |
21 | | administration of highways in accordance with the
|
22 | | provisions of laws relating thereto, or for any purpose |
23 | | related or
incident to and connected therewith, including |
24 | | the separation of grades
of those highways with railroads |
25 | | and with highways and including the
payment of awards made |
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1 | | by the Illinois Workers' Compensation Commission under the |
2 | | terms of
the Workers' Compensation Act or Workers' |
3 | | Occupational Diseases Act for
injury or death of an |
4 | | employee of the Division of Highways in the
Department of |
5 | | Transportation; or for the acquisition of land and the
|
6 | | erection of buildings for highway purposes, including the |
7 | | acquisition of
highway right-of-way or for investigations |
8 | | to determine the reasonably
anticipated future highway |
9 | | needs; or for making of surveys, plans,
specifications and |
10 | | estimates for and in the construction and maintenance
of |
11 | | flight strips and of highways necessary to provide access |
12 | | to military
and naval reservations, to defense industries |
13 | | and defense-industry
sites, and to the sources of raw |
14 | | materials and for replacing existing
highways and highway |
15 | | connections shut off from general public use at
military |
16 | | and naval reservations and defense-industry sites, or for |
17 | | the
purchase of right-of-way, except that the State shall |
18 | | be reimbursed in
full for any expense incurred in building |
19 | | the flight strips; or for the
operating and maintaining of |
20 | | highway garages; or for patrolling and
policing the public |
21 | | highways and conserving the peace; or for the operating |
22 | | expenses of the Department relating to the administration |
23 | | of public transportation programs; or, during fiscal year |
24 | | 2012 only, for the purposes of a grant not to exceed |
25 | | $8,500,000 to the Regional Transportation Authority on |
26 | | behalf of PACE for the purpose of ADA/Para-transit |
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1 | | expenses; or, during fiscal year 2013 only, for the |
2 | | purposes of a grant not to exceed $3,825,000 to the |
3 | | Regional Transportation Authority on behalf of PACE for the |
4 | | purpose of ADA/Para-transit expenses; or, during fiscal |
5 | | year 2014 only, for the purposes of a grant not to exceed |
6 | | $3,825,000 to the Regional Transportation Authority on |
7 | | behalf of PACE for the purpose of ADA/Para-transit |
8 | | expenses; or, during fiscal year 2015 only, for the |
9 | | purposes of a grant not to exceed $3,825,000 to the |
10 | | Regional Transportation Authority on behalf of PACE for the |
11 | | purpose of ADA/Para-transit expenses; or, during fiscal |
12 | | year 2016 only, for the purposes of a grant not to exceed |
13 | | $3,825,000 to the Regional Transportation Authority on |
14 | | behalf of PACE for the purpose of ADA/Para-transit |
15 | | expenses; or, during fiscal year 2017 only, for the |
16 | | purposes of a grant not to exceed $3,825,000 to the |
17 | | Regional Transportation Authority on behalf of PACE for the |
18 | | purpose of ADA/Para-transit expenses ; or, during fiscal |
19 | | year 2018 only, for the purposes of a grant not to exceed |
20 | | $3,825,000 to the Regional Transportation Authority on |
21 | | behalf of PACE for the purpose of ADA/Para-transit |
22 | | expenses; or, during fiscal year 2019 only, for the |
23 | | purposes of a grant not to exceed $3,825,000 to the |
24 | | Regional Transportation Authority on behalf of PACE for the |
25 | | purpose of ADA/Para-transit expenses ; or for any of
those |
26 | | purposes or any other purpose that may be provided by law. |
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1 | | Appropriations for any of those purposes are payable from |
2 | | the Road
Fund. Appropriations may also be made from the Road |
3 | | Fund for the
administrative expenses of any State agency that |
4 | | are related to motor
vehicles or arise from the use of motor |
5 | | vehicles. |
6 | | Beginning with fiscal year 1980 and thereafter, no Road |
7 | | Fund monies
shall be appropriated to the following Departments |
8 | | or agencies of State
government for administration, grants, or |
9 | | operations; but this
limitation is not a restriction upon |
10 | | appropriating for those purposes any
Road Fund monies that are |
11 | | eligible for federal reimbursement : ; |
12 | | 1. Department of Public Health; |
13 | | 2. Department of Transportation, only with respect to |
14 | | subsidies for
one-half fare Student Transportation and |
15 | | Reduced Fare for Elderly, except during fiscal year 2012 |
16 | | only when no more than $40,000,000 may be expended and |
17 | | except during fiscal year 2013 only when no more than |
18 | | $17,570,300 may be expended and except during fiscal year |
19 | | 2014 only when no more than $17,570,000 may be expended and |
20 | | except during fiscal year 2015 only when no more than |
21 | | $17,570,000 may be expended and except during fiscal year |
22 | | 2016 only when no more than $17,570,000 may be expended and |
23 | | except during fiscal year 2017 only when no more than |
24 | | $17,570,000 may be expended and except during fiscal year |
25 | | 2018 only when no more than $17,570,000 may be expended and |
26 | | except during fiscal year 2019 only when no more than |
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1 | | $17,570,000 may be expended ; |
2 | | 3. Department of Central Management
Services, except |
3 | | for expenditures
incurred for group insurance premiums of |
4 | | appropriate personnel; |
5 | | 4. Judicial Systems and Agencies. |
6 | | Beginning with fiscal year 1981 and thereafter, no Road |
7 | | Fund monies
shall be appropriated to the following Departments |
8 | | or agencies of State
government for administration, grants, or |
9 | | operations; but this
limitation is not a restriction upon |
10 | | appropriating for those purposes any
Road Fund monies that are |
11 | | eligible for federal reimbursement: |
12 | | 1. Department of State Police, except for expenditures |
13 | | with
respect to the Division of Operations; |
14 | | 2. Department of Transportation, only with respect to |
15 | | Intercity Rail
Subsidies, except during fiscal year 2012 |
16 | | only when no more than $40,000,000 may be expended and |
17 | | except during fiscal year 2013 only when no more than |
18 | | $26,000,000 may be expended and except during fiscal year |
19 | | 2014 only when no more than $38,000,000 may be expended and |
20 | | except during fiscal year 2015 only when no more than |
21 | | $42,000,000 may be expended and except during fiscal year |
22 | | 2016 only when no more than $38,300,000 may be expended and |
23 | | except during fiscal year 2017 only when no more than |
24 | | $50,000,000 may be expended and except during fiscal year |
25 | | 2018 only when no more than $52,000,000 may be expended and |
26 | | except during fiscal year 2019 only when no more than |
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1 | | $52,000,000 may be expended , and Rail Freight Services. |
2 | | Beginning with fiscal year 1982 and thereafter, no Road |
3 | | Fund monies
shall be appropriated to the following Departments |
4 | | or agencies of State
government for administration, grants, or |
5 | | operations; but this
limitation is not a restriction upon |
6 | | appropriating for those purposes any
Road Fund monies that are |
7 | | eligible for federal reimbursement: Department
of Central |
8 | | Management Services, except for awards made by
the Illinois |
9 | | Workers' Compensation Commission under the terms of the |
10 | | Workers' Compensation Act
or Workers' Occupational Diseases |
11 | | Act for injury or death of an employee of
the Division of |
12 | | Highways in the Department of Transportation. |
13 | | Beginning with fiscal year 1984 and thereafter, no Road |
14 | | Fund monies
shall be appropriated to the following Departments |
15 | | or agencies of State
government for administration, grants, or |
16 | | operations; but this
limitation is not a restriction upon |
17 | | appropriating for those purposes any
Road Fund monies that are |
18 | | eligible for federal reimbursement: |
19 | | 1. Department of State Police, except not more than 40% |
20 | | of the
funds appropriated for the Division of Operations; |
21 | | 2. State Officers. |
22 | | Beginning with fiscal year 1984 and thereafter, no Road |
23 | | Fund monies
shall be appropriated to any Department or agency |
24 | | of State government
for administration, grants, or operations |
25 | | except as provided hereafter;
but this limitation is not a |
26 | | restriction upon appropriating for those
purposes any Road Fund |
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1 | | monies that are eligible for federal
reimbursement. It shall |
2 | | not be lawful to circumvent the above
appropriation limitations |
3 | | by governmental reorganization or other
methods. |
4 | | Appropriations shall be made from the Road Fund only in
|
5 | | accordance with the provisions of this Section. |
6 | | Money in the Road Fund shall, if and when the State of |
7 | | Illinois
incurs any bonded indebtedness for the construction of |
8 | | permanent
highways, be set aside and used for the purpose of |
9 | | paying and
discharging during each fiscal year the principal |
10 | | and interest on that
bonded indebtedness as it becomes due and |
11 | | payable as provided in the
Transportation Bond Act, and for no |
12 | | other
purpose. The surplus, if any, in the Road Fund after the |
13 | | payment of
principal and interest on that bonded indebtedness |
14 | | then annually due
shall be used as follows: |
15 | | first -- to pay the cost of administration of Chapters |
16 | | 2 through 10
of the Illinois Vehicle Code; and |
17 | | secondly -- no Road Fund monies derived from fees, |
18 | | excises, or
license taxes relating to registration, |
19 | | operation and use of vehicles on
public highways or to |
20 | | fuels used for the propulsion of those vehicles,
shall be |
21 | | appropriated or expended other than for costs of |
22 | | administering
the laws imposing those fees, excises, and |
23 | | license taxes, statutory
refunds and adjustments allowed |
24 | | thereunder, administrative costs of the
Department of |
25 | | Transportation, including, but not limited to, the |
26 | | operating expenses of the Department relating to the |
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1 | | administration of public transportation programs, payment |
2 | | of debts and liabilities incurred
in construction and |
3 | | reconstruction of public highways and bridges,
acquisition |
4 | | of rights-of-way for and the cost of construction,
|
5 | | reconstruction, maintenance, repair, and operation of |
6 | | public highways and
bridges under the direction and |
7 | | supervision of the State, political
subdivision, or |
8 | | municipality collecting those monies, or during fiscal |
9 | | year 2012 only for the purposes of a grant not to exceed |
10 | | $8,500,000 to the Regional Transportation Authority on |
11 | | behalf of PACE for the purpose of ADA/Para-transit |
12 | | expenses, or during fiscal year 2013 only for the purposes |
13 | | of a grant not to exceed $3,825,000 to the Regional |
14 | | Transportation Authority on behalf of PACE for the purpose |
15 | | of ADA/Para-transit expenses, or during fiscal year 2014 |
16 | | only for the purposes of a grant not to exceed $3,825,000 |
17 | | to the Regional Transportation Authority on behalf of PACE |
18 | | for the purpose of ADA/Para-transit expenses, or during |
19 | | fiscal year 2015 only for the purposes of a grant not to |
20 | | exceed $3,825,000 to the Regional Transportation Authority |
21 | | on behalf of PACE for the purpose of ADA/Para-transit |
22 | | expenses, or during fiscal year 2016 only for the purposes |
23 | | of a grant not to exceed $3,825,000 to the Regional |
24 | | Transportation Authority on behalf of PACE for the purpose |
25 | | of ADA/Para-transit expenses, or during fiscal year 2017 |
26 | | only for the purposes of a grant not to exceed $3,825,000 |
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1 | | to the Regional Transportation Authority on behalf of PACE |
2 | | for the purpose of ADA/Para-transit expenses, or during |
3 | | fiscal year 2018 only for the purposes of a grant not to |
4 | | exceed $3,825,000 to the Regional Transportation Authority |
5 | | on behalf of PACE for the purpose of ADA/Para-transit |
6 | | expenses, or during fiscal year 2019 only for the purposes |
7 | | of a grant not to exceed $3,825,000 to the Regional |
8 | | Transportation Authority on behalf of PACE for the purpose |
9 | | of ADA/Para-transit expenses, and the costs for
patrolling |
10 | | and policing the public highways (by State, political
|
11 | | subdivision, or municipality collecting that money) for |
12 | | enforcement of
traffic laws. The separation of grades of |
13 | | such highways with railroads
and costs associated with |
14 | | protection of at-grade highway and railroad
crossing shall |
15 | | also be permissible. |
16 | | Appropriations for any of such purposes are payable from |
17 | | the Road
Fund or the Grade Crossing Protection Fund as provided |
18 | | in Section 8 of
the Motor Fuel Tax Law. |
19 | | Except as provided in this paragraph, beginning with fiscal |
20 | | year 1991 and
thereafter, no Road Fund monies
shall be |
21 | | appropriated to the Department of State Police for the purposes |
22 | | of
this Section in excess of its total fiscal year 1990 Road |
23 | | Fund
appropriations for those purposes unless otherwise |
24 | | provided in Section 5g of
this Act.
For fiscal years 2003,
|
25 | | 2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be |
26 | | appropriated to the
Department of State Police for the purposes |
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1 | | of this Section in excess of
$97,310,000.
For fiscal year 2008 |
2 | | only, no Road
Fund monies shall be appropriated to the |
3 | | Department of State Police for the purposes of
this Section in |
4 | | excess of $106,100,000. For fiscal year 2009 only, no Road Fund |
5 | | monies shall be appropriated to the Department of State Police |
6 | | for the purposes of this Section in excess of $114,700,000. |
7 | | Beginning in fiscal year 2010, no road fund moneys shall be |
8 | | appropriated to the Department of State Police. It shall not be |
9 | | lawful to circumvent this limitation on
appropriations by |
10 | | governmental reorganization or other methods unless
otherwise |
11 | | provided in Section 5g of this Act. |
12 | | In fiscal year 1994, no Road Fund monies shall be |
13 | | appropriated
to the
Secretary of State for the purposes of this |
14 | | Section in excess of the total
fiscal year 1991 Road Fund |
15 | | appropriations to the Secretary of State for
those purposes, |
16 | | plus $9,800,000. It
shall not be
lawful to circumvent
this |
17 | | limitation on appropriations by governmental reorganization or |
18 | | other
method. |
19 | | Beginning with fiscal year 1995 and thereafter, no Road |
20 | | Fund
monies
shall be appropriated to the Secretary of State for |
21 | | the purposes of this
Section in excess of the total fiscal year |
22 | | 1994 Road Fund
appropriations to
the Secretary of State for |
23 | | those purposes. It shall not be lawful to
circumvent this |
24 | | limitation on appropriations by governmental reorganization
or |
25 | | other methods. |
26 | | Beginning with fiscal year 2000, total Road Fund |
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1 | | appropriations to the
Secretary of State for the purposes of |
2 | | this Section shall not exceed the
amounts specified for the |
3 | | following fiscal years: |
|
4 | | Fiscal Year 2000 | $80,500,000; | |
5 | | Fiscal Year 2001 | $80,500,000; | |
6 | | Fiscal Year 2002 | $80,500,000; | |
7 | | Fiscal Year 2003 | $130,500,000; | |
8 | | Fiscal Year 2004 | $130,500,000; | |
9 | | Fiscal Year 2005 | $130,500,000;
| |
10 | | Fiscal Year 2006
| $130,500,000;
| |
11 | | Fiscal Year 2007
| $130,500,000;
| |
12 | | Fiscal Year 2008 | $130,500,000; | |
13 | | Fiscal Year 2009 | $130,500,000. |
|
14 | | For fiscal year 2010, no road fund moneys shall be |
15 | | appropriated to the Secretary of State. |
16 | | Beginning in fiscal year 2011, moneys in the Road Fund |
17 | | shall be appropriated to the Secretary of State for the |
18 | | exclusive purpose of paying refunds due to overpayment of fees |
19 | | related to Chapter 3 of the Illinois Vehicle Code unless |
20 | | otherwise provided for by law. |
21 | | It shall not be lawful to circumvent this limitation on |
22 | | appropriations by
governmental reorganization or other |
23 | | methods. |
24 | | No new program may be initiated in fiscal year 1991 and
|
25 | | thereafter that is not consistent with the limitations imposed |
26 | | by this
Section for fiscal year 1984 and thereafter, insofar as |
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1 | | appropriation of
Road Fund monies is concerned. |
2 | | Nothing in this Section prohibits transfers from the Road |
3 | | Fund to the
State Construction Account Fund under Section 5e of |
4 | | this Act; nor to the
General Revenue Fund, as authorized by |
5 | | Public Act 93-25 this amendatory Act of
the 93rd
General |
6 | | Assembly . |
7 | | The additional amounts authorized for expenditure in this |
8 | | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
|
9 | | shall be repaid to the Road Fund
from the General Revenue Fund |
10 | | in the next succeeding fiscal year that the
General Revenue |
11 | | Fund has a positive budgetary balance, as determined by
|
12 | | generally accepted accounting principles applicable to |
13 | | government. |
14 | | The additional amounts authorized for expenditure by the |
15 | | Secretary of State
and
the Department of State Police in this |
16 | | Section by Public Act 94-91 this amendatory Act of the
94th |
17 | | General Assembly shall be repaid to the Road Fund from the |
18 | | General Revenue Fund in the
next
succeeding fiscal year that |
19 | | the General Revenue Fund has a positive budgetary
balance,
as |
20 | | determined by generally accepted accounting principles |
21 | | applicable to
government. |
22 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; |
23 | | revised 10-11-17.)
|
24 | | (30 ILCS 105/8.11) (from Ch. 127, par. 144.11)
|
25 | | Sec. 8.11.
Except as otherwise provided in this Section, |
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1 | | appropriations
from the State Parks Fund shall be made only to |
2 | | the Department of Natural
Resources and shall, except for the |
3 | | additional moneys deposited under Section 805-550 of the |
4 | | Department of Natural Resources (Conservation) Law of the
Civil |
5 | | Administrative Code of Illinois, be used only for the |
6 | | maintenance,
development, operation, control and acquisition |
7 | | of State parks and historic sites .
|
8 | | Revenues derived from the Illinois and Michigan Canal from |
9 | | the sale of
Canal lands, lease of Canal lands, Canal |
10 | | concessions, and other Canal
activities, which have been placed |
11 | | in the State Parks Fund may be
appropriated to the Department |
12 | | of Natural Resources for
that Department to use,
either |
13 | | independently or in cooperation with any Department or Agency |
14 | | of the
Federal or State Government or any political subdivision |
15 | | thereof for the
development and management of the Canal and its |
16 | | adjacent lands as outlined
in the master plan for such |
17 | | development and management.
|
18 | | (Source: P.A. 96-1160, eff. 1-1-11.)
|
19 | | (30 ILCS 105/5.703 rep.) |
20 | | Section 50-30. The State Finance Act is amended by |
21 | | repealing Section 5.703.
|
22 | | Section 50-40. The State Prompt Payment Act is amended by |
23 | | adding Section 3-6 as follows:
|
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1 | | (30 ILCS 540/3-6 new) |
2 | | Sec. 3-6. Federal funds; lack of authority. If an agency |
3 | | incurs an interest liability under this Act that cannot be |
4 | | charged to the same expenditure authority account to which the |
5 | | related goods or services were charged due to federal |
6 | | prohibitions, the agency is authorized to pay the interest from |
7 | | its available appropriations from the General Revenue Fund.
|
8 | | Section 50-45. The Illinois Coal Technology Development |
9 | | Assistance Act is amended by changing Section 3 as follows:
|
10 | | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
|
11 | | Sec. 3. Transfers to Coal Technology Development |
12 | | Assistance Fund. |
13 | | (a) As soon
as may be practicable after the first day of |
14 | | each month, the Department of
Revenue shall certify to the |
15 | | Treasurer an amount equal to 1/64 of the revenue
realized from |
16 | | the tax imposed by the Electricity Excise Tax Law, Section 2
of |
17 | | the Public Utilities Revenue Act,
Section 2 of the Messages Tax |
18 | | Act, and Section 2 of the Gas Revenue Tax Act,
during the |
19 | | preceding month. Upon receipt of the certification, the |
20 | | Treasurer
shall transfer the amount shown on such certification |
21 | | from the General Revenue
Fund to the Coal Technology |
22 | | Development Assistance Fund, which is hereby
created as a |
23 | | special fund in the State treasury, except that no transfer |
24 | | shall
be made in any month in which the Fund has reached the |
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1 | | following balance:
|
2 | | (1) $7,000,000 during fiscal year 1994.
|
3 | | (2) $8,500,000 during fiscal year 1995.
|
4 | | (3) $10,000,000 during fiscal years 1996 and 1997.
|
5 | | (4) During fiscal year 1998 through fiscal year 2004, |
6 | | an amount
equal to the sum of $10,000,000 plus additional |
7 | | moneys
deposited into the Coal Technology Development |
8 | | Assistance Fund from the
Renewable Energy Resources and |
9 | | Coal Technology Development Assistance Charge
under |
10 | | Section 6.5 of the Renewable Energy, Energy Efficiency, and |
11 | | Coal
Resources Development Law of 1997. |
12 | | (5) During fiscal year 2005, an amount equal to the sum |
13 | | of $7,000,000 plus additional moneys
deposited into the |
14 | | Coal Technology Development Assistance Fund from the
|
15 | | Renewable Energy Resources and Coal Technology Development |
16 | | Assistance Charge
under Section 6.5 of the Renewable |
17 | | Energy, Energy Efficiency, and Coal
Resources Development |
18 | | Law of 1997. |
19 | | (6) During fiscal year 2006 and each fiscal year |
20 | | thereafter, an amount equal to the sum of $10,000,000 plus |
21 | | additional moneys
deposited into the Coal Technology |
22 | | Development Assistance Fund from the
Renewable Energy |
23 | | Resources and Coal Technology Development Assistance |
24 | | Charge
under Section 6.5 of the Renewable Energy, Energy |
25 | | Efficiency, and Coal
Resources Development Law of 1997.
|
26 | | (b) During fiscal year 2019 only, the Treasurer shall make |
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1 | | no transfers from the General Revenue Fund to the Coal |
2 | | Technology Development Assistance Fund. |
3 | | (Source: P.A. 99-78, eff. 7-20-15.)
|
4 | | Section 50-50. The Illinois Public Aid Code is amended by |
5 | | changing Section 12-5 as follows:
|
6 | | (305 ILCS 5/12-5) (from Ch. 23, par. 12-5)
|
7 | | Sec. 12-5. Appropriations; uses; federal grants; report to
|
8 | | General Assembly. From the sums appropriated by the General |
9 | | Assembly,
the Illinois Department shall order for payment by |
10 | | warrant from the State
Treasury grants for public aid under |
11 | | Articles III, IV, and V,
including
grants for funeral and |
12 | | burial expenses, and all costs of administration of
the |
13 | | Illinois Department and the County Departments relating |
14 | | thereto. Moneys
appropriated to the Illinois Department for |
15 | | public aid under Article VI may
be used, with the consent of |
16 | | the Governor, to co-operate
with federal, State, and local |
17 | | agencies in the development of work
projects designed to |
18 | | provide suitable employment for persons receiving
public aid |
19 | | under Article VI. The Illinois Department, with the consent
of |
20 | | the Governor, may be the agent of the State for the receipt and
|
21 | | disbursement of federal funds or commodities for public aid |
22 | | purposes
under Article VI and for related purposes in which the
|
23 | | co-operation of the Illinois Department is sought by the |
24 | | federal
government, and, in connection therewith, may make |
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1 | | necessary
expenditures from moneys appropriated for public aid |
2 | | under any Article
of this Code and for administration. The |
3 | | Illinois Department, with the
consent of the Governor, may be |
4 | | the agent of the State for the receipt and
disbursement of |
5 | | federal funds pursuant to the Immigration Reform and
Control |
6 | | Act of 1986 and may make necessary expenditures from monies
|
7 | | appropriated to it for operations, administration, and grants, |
8 | | including
payment to the Health Insurance Reserve Fund for |
9 | | group insurance costs at
the rate certified by the Department |
10 | | of Central Management Services. All
amounts received by the |
11 | | Illinois Department pursuant to the Immigration Reform
and |
12 | | Control Act of 1986 shall be deposited in the Immigration |
13 | | Reform and
Control Fund. All amounts received into the |
14 | | Immigration Reform and Control
Fund as reimbursement for |
15 | | expenditures from the General Revenue Fund shall be
transferred |
16 | | to the General Revenue Fund.
|
17 | | All grants received by the Illinois Department for programs |
18 | | funded by the
Federal Social Services Block Grant shall be |
19 | | deposited in the Social Services
Block Grant Fund. All funds |
20 | | received into the Social Services Block Grant Fund
as |
21 | | reimbursement for expenditures from the General Revenue Fund |
22 | | shall be
transferred to the General Revenue Fund. All funds |
23 | | received into the Social
Services Block Grant fund for |
24 | | reimbursement for expenditure out of the Local
Initiative Fund |
25 | | shall be transferred into the Local Initiative Fund. Any other
|
26 | | federal funds received into the Social Services Block Grant |
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1 | | Fund shall be
transferred to the DHS Special Purposes Trust |
2 | | Fund. All federal funds received by
the Illinois Department as |
3 | | reimbursement for Employment and Training Programs
for |
4 | | expenditures made by the Illinois Department from grants, |
5 | | gifts, or
legacies as provided in Section 12-4.18 or made by an |
6 | | entity other than the
Illinois Department and all federal funds |
7 | | received from the Emergency Contingency Fund for State |
8 | | Temporary Assistance for Needy Families Programs established |
9 | | by the American Recovery and Reinvestment Act of 2009 shall be |
10 | | deposited into the Employment and Training Fund.
|
11 | | During each State fiscal year, an amount not exceeding a |
12 | | total of $68,800,000 Eighty percent of the federal financial |
13 | | participation funds received by the
Illinois Department under |
14 | | the provisions of Title IV-A of the federal Social Security Act |
15 | | Emergency Assistance program as
reimbursement for expenditures |
16 | | made from the Illinois Department of Children
and Family |
17 | | Services appropriations for the costs of providing services in
|
18 | | behalf of Department of Children and Family Services clients |
19 | | shall be deposited
into the DCFS Children's Services
Fund.
|
20 | | All federal funds, except those covered by the foregoing 3
|
21 | | paragraphs, received as reimbursement for expenditures from |
22 | | the General Revenue
Fund shall be deposited in the General |
23 | | Revenue Fund for administrative and
distributive expenditures |
24 | | properly chargeable by federal law or regulation to
aid |
25 | | programs established under Articles III through XII and Titles |
26 | | IV, XVI, XIX
and XX of the Federal Social Security Act. Any |
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1 | | other federal funds received by
the Illinois Department under |
2 | | Sections 12-4.6, 12-4.18 and
12-4.19 that are required by |
3 | | Section 12-10 of this Code to be paid into the
DHS Special |
4 | | Purposes Trust Fund shall be deposited into the DHS Special |
5 | | Purposes Trust
Fund. Any other federal funds received by the |
6 | | Illinois Department pursuant to
the Child Support Enforcement |
7 | | Program established by Title IV-D of the Social
Security Act |
8 | | shall be deposited in the Child Support Enforcement Trust Fund
|
9 | | as required under Section 12-10.2 or in the Child Support |
10 | | Administrative Fund as required under Section 12-10.2a of this |
11 | | Code. Any other federal funds received by the Illinois |
12 | | Department for
expenditures made under Title XIX of the Social |
13 | | Security Act and Articles
V and VI of this Code that are |
14 | | required by Section 15-2 of this Code
to be paid into the |
15 | | County Provider Trust Fund shall be deposited
into the County |
16 | | Provider Trust Fund. Any other federal funds received
by the |
17 | | Illinois Department for hospital
inpatient, hospital |
18 | | ambulatory care, and disproportionate share hospital
|
19 | | expenditures made under Title XIX of the Social Security Act |
20 | | and Article V of
this Code that are required by Section 5A-8 of |
21 | | this Code to be paid into the
Hospital Provider Fund shall be |
22 | | deposited into the Hospital Provider Fund. Any
other federal |
23 | | funds received by the Illinois Department for medical
|
24 | | assistance program expenditures made under Title XIX of the |
25 | | Social Security
Act and Article V of this Code that are |
26 | | required by Section 5B-8 of this
Code to be paid into the |
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1 | | Long-Term Care Provider Fund shall be deposited
into the |
2 | | Long-Term Care Provider Fund. Any other federal funds received |
3 | | by
the Illinois Department for medical assistance program |
4 | | expenditures made
under Title XIX of the Social Security Act |
5 | | and Article V of this Code that
are required by Section 5C-7 of |
6 | | this Code to be paid into the
Care Provider Fund for Persons |
7 | | with a Developmental Disability shall be deposited into the
|
8 | | Care Provider Fund for Persons with a Developmental Disability. |
9 | | Any other federal funds received
by the Illinois Department for |
10 | | trauma center
adjustment payments that are required by Section |
11 | | 5-5.03 of this Code and made
under Title XIX of the Social |
12 | | Security Act and Article V of this Code shall be
deposited into |
13 | | the Trauma Center Fund. Any other federal funds received by
the |
14 | | Illinois Department as reimbursement for expenses for early |
15 | | intervention
services paid from the Early Intervention |
16 | | Services Revolving Fund shall be
deposited into that Fund.
|
17 | | The Illinois Department shall report to the General |
18 | | Assembly at the
end of each fiscal quarter the amount of all |
19 | | funds received and paid into
the Social Services Block Grant |
20 | | Fund and the Local Initiative Fund and the
expenditures and |
21 | | transfers of such funds for services, programs and other
|
22 | | purposes authorized by law. Such report shall be filed with the |
23 | | Speaker,
Minority Leader and Clerk of the House, with the |
24 | | President, Minority Leader
and Secretary of the Senate, with |
25 | | the Chairmen of the House and Senate
Appropriations Committees, |
26 | | the House Human Resources Committee and the
Senate Public |
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1 | | Health, Welfare and Corrections Committee, or the successor
|
2 | | standing Committees of each as provided by the rules of the |
3 | | House and
Senate, respectively, with the Legislative Research |
4 | | Unit and with the State
Government Report Distribution Center |
5 | | for the General Assembly as is
required under paragraph (t) of |
6 | | Section 7 of the State Library Act
shall be deemed sufficient |
7 | | to comply with this Section.
|
8 | | (Source: P.A. 98-463, eff. 8-16-13; 99-143, eff. 7-27-15; |
9 | | 99-933, Article 5, Section 5-130, eff. 1-27-17; 99-933, Article |
10 | | 15, Section 15-50, eff. 1-27-17; revised 2-15-17.)
|
11 | | Section 50-55. The Environmental Protection Act is amended |
12 | | by changing Sections 22.15, 55.6, and 57.11 as follows:
|
13 | | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
|
14 | | Sec. 22.15. Solid Waste Management Fund; fees.
|
15 | | (a) There is hereby created within the State Treasury a
|
16 | | special fund to be known as the "Solid Waste Management Fund", |
17 | | to be
constituted from the fees collected by the State pursuant |
18 | | to this Section,
from repayments of loans made from the Fund |
19 | | for solid waste projects, from registration fees collected |
20 | | pursuant to the Consumer Electronics Recycling Act, and from |
21 | | amounts transferred into the Fund pursuant to Public Act |
22 | | 100-433 this amendatory Act of the 100th General Assembly .
|
23 | | Moneys received by the Department of Commerce and Economic |
24 | | Opportunity
in repayment of loans made pursuant to the Illinois |
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1 | | Solid Waste Management
Act shall be deposited into the General |
2 | | Revenue Fund.
|
3 | | (b) The Agency shall assess and collect a
fee in the amount |
4 | | set forth herein from the owner or operator of each sanitary
|
5 | | landfill permitted or required to be permitted by the Agency to |
6 | | dispose of
solid waste if the sanitary landfill is located off |
7 | | the site where such waste
was produced and if such sanitary |
8 | | landfill is owned, controlled, and operated
by a person other |
9 | | than the generator of such waste. The Agency shall deposit
all |
10 | | fees collected into the Solid Waste Management Fund. If a site |
11 | | is
contiguous to one or more landfills owned or operated by the |
12 | | same person, the
volumes permanently disposed of by each |
13 | | landfill shall be combined for purposes
of determining the fee |
14 | | under this subsection. Beginning on July 1, 2018, and on the |
15 | | first day of each month thereafter during fiscal year 2019, the |
16 | | State Comptroller shall direct and State Treasurer shall |
17 | | transfer an amount equal to 1/12 of $5,000,000 per fiscal year |
18 | | from the Solid Waste Management Fund to the General Revenue |
19 | | Fund.
|
20 | | (1) If more than 150,000 cubic yards of non-hazardous |
21 | | solid waste is
permanently disposed of at a site in a |
22 | | calendar year, the owner or operator
shall either pay a fee |
23 | | of 95 cents per cubic yard or,
alternatively, the owner or |
24 | | operator may weigh the quantity of the solid waste
|
25 | | permanently disposed of with a device for which |
26 | | certification has been obtained
under the Weights and |
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1 | | Measures Act and pay a fee of $2.00 per
ton of solid waste |
2 | | permanently disposed of. In no case shall the fee collected
|
3 | | or paid by the owner or operator under this paragraph |
4 | | exceed $1.55 per cubic yard or $3.27 per ton.
|
5 | | (2) If more than 100,000 cubic yards but not more than |
6 | | 150,000 cubic
yards of non-hazardous waste is permanently |
7 | | disposed of at a site in a calendar
year, the owner or |
8 | | operator shall pay a fee of $52,630.
|
9 | | (3) If more than 50,000 cubic yards but not more than |
10 | | 100,000 cubic
yards of non-hazardous solid waste is |
11 | | permanently disposed of at a site
in a calendar year, the |
12 | | owner or operator shall pay a fee of $23,790.
|
13 | | (4) If more than 10,000 cubic yards but not more than |
14 | | 50,000 cubic
yards of non-hazardous solid waste is |
15 | | permanently disposed of at a site
in a calendar year, the |
16 | | owner or operator shall pay a fee of $7,260.
|
17 | | (5) If not more than 10,000 cubic yards of |
18 | | non-hazardous solid waste is
permanently disposed of at a |
19 | | site in a calendar year, the owner or operator
shall pay a |
20 | | fee of $1050.
|
21 | | (c) (Blank).
|
22 | | (d) The Agency shall establish rules relating to the |
23 | | collection of the
fees authorized by this Section. Such rules |
24 | | shall include, but not be
limited to:
|
25 | | (1) necessary records identifying the quantities of |
26 | | solid waste received
or disposed;
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1 | | (2) the form and submission of reports to accompany the |
2 | | payment of fees
to the Agency;
|
3 | | (3) the time and manner of payment of fees to the |
4 | | Agency, which payments
shall not be more often than |
5 | | quarterly; and
|
6 | | (4) procedures setting forth criteria establishing |
7 | | when an owner or
operator may measure by weight or volume |
8 | | during any given quarter or other
fee payment period.
|
9 | | (e) Pursuant to appropriation, all monies in the Solid |
10 | | Waste Management
Fund shall be used by the Agency and the |
11 | | Department of Commerce and Economic Opportunity for the |
12 | | purposes set forth in this Section and in the Illinois
Solid |
13 | | Waste Management Act, including for the costs of fee collection |
14 | | and
administration, and for the administration of (1) the |
15 | | Consumer Electronics Recycling Act and (2) until January 1, |
16 | | 2020, the Electronic Products Recycling and Reuse Act.
|
17 | | (f) The Agency is authorized to enter into such agreements |
18 | | and to
promulgate such rules as are necessary to carry out its |
19 | | duties under this
Section and the Illinois Solid Waste |
20 | | Management Act.
|
21 | | (g) On the first day of January, April, July, and October |
22 | | of each year,
beginning on July 1, 1996, the State Comptroller |
23 | | and Treasurer shall
transfer $500,000 from the Solid Waste |
24 | | Management Fund to the Hazardous Waste
Fund. Moneys transferred |
25 | | under this subsection (g) shall be used only for the
purposes |
26 | | set forth in item (1) of subsection (d) of Section 22.2.
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1 | | (h) The Agency is authorized to provide financial |
2 | | assistance to units of
local government for the performance of |
3 | | inspecting, investigating and
enforcement activities pursuant |
4 | | to Section 4(r) at nonhazardous solid
waste disposal sites.
|
5 | | (i) The Agency is authorized to conduct household waste |
6 | | collection and
disposal programs.
|
7 | | (j) A unit of local government, as defined in the Local |
8 | | Solid Waste Disposal
Act, in which a solid waste disposal |
9 | | facility is located may establish a fee,
tax, or surcharge with |
10 | | regard to the permanent disposal of solid waste.
All fees, |
11 | | taxes, and surcharges collected under this subsection shall be
|
12 | | utilized for solid waste management purposes, including |
13 | | long-term monitoring
and maintenance of landfills, planning, |
14 | | implementation, inspection, enforcement
and other activities |
15 | | consistent with the Solid Waste Management Act and the
Local |
16 | | Solid Waste Disposal Act, or for any other environment-related |
17 | | purpose,
including but not limited to an environment-related |
18 | | public works project, but
not for the construction of a new |
19 | | pollution control facility other than a
household hazardous |
20 | | waste facility. However, the total fee, tax or surcharge
|
21 | | imposed by all units of local government under this subsection |
22 | | (j) upon the
solid waste disposal facility shall not exceed:
|
23 | | (1) 60¢ per cubic yard if more than 150,000 cubic yards |
24 | | of non-hazardous
solid waste is permanently disposed of at |
25 | | the site in a calendar year, unless
the owner or operator |
26 | | weighs the quantity of the solid waste received with a
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1 | | device for which certification has been obtained under the |
2 | | Weights and Measures
Act, in which case the fee shall not |
3 | | exceed $1.27 per ton of solid waste
permanently disposed |
4 | | of.
|
5 | | (2) $33,350 if more than 100,000
cubic yards, but not |
6 | | more than 150,000 cubic yards, of non-hazardous waste
is |
7 | | permanently disposed of at the site in a calendar year.
|
8 | | (3) $15,500 if more than 50,000 cubic
yards, but not |
9 | | more than 100,000 cubic yards, of non-hazardous solid waste |
10 | | is
permanently disposed of at the site in a calendar year.
|
11 | | (4) $4,650 if more than 10,000 cubic
yards, but not |
12 | | more than 50,000 cubic yards, of non-hazardous solid waste
|
13 | | is permanently disposed of at the site in a calendar year.
|
14 | | (5) $ $650 if not more than 10,000 cubic
yards of |
15 | | non-hazardous solid waste is permanently disposed of at the |
16 | | site in
a calendar year.
|
17 | | The corporate authorities of the unit of local government
|
18 | | may use proceeds from the fee, tax, or surcharge to reimburse a |
19 | | highway
commissioner whose road district lies wholly or |
20 | | partially within the
corporate limits of the unit of local |
21 | | government for expenses incurred in
the removal of |
22 | | nonhazardous, nonfluid municipal waste that has been dumped
on |
23 | | public property in violation of a State law or local ordinance.
|
24 | | A county or Municipal Joint Action Agency that imposes a |
25 | | fee, tax, or
surcharge under this subsection may use the |
26 | | proceeds thereof to reimburse a
municipality that lies wholly |
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1 | | or partially within its boundaries for expenses
incurred in the |
2 | | removal of nonhazardous, nonfluid municipal waste that has been
|
3 | | dumped on public property in violation of a State law or local |
4 | | ordinance.
|
5 | | If the fees are to be used to conduct a local sanitary |
6 | | landfill
inspection or enforcement program, the unit of local |
7 | | government must enter
into a written delegation agreement with |
8 | | the Agency pursuant to subsection
(r) of Section 4. The unit of |
9 | | local government and the Agency shall enter
into such a written |
10 | | delegation agreement within 60 days after the
establishment of |
11 | | such fees. At least annually,
the Agency shall conduct an audit |
12 | | of the expenditures made by units of local
government from the |
13 | | funds granted by the Agency to the units of local
government |
14 | | for purposes of local sanitary landfill inspection and |
15 | | enforcement
programs, to ensure that the funds have been |
16 | | expended for the prescribed
purposes under the grant.
|
17 | | The fees, taxes or surcharges collected under this |
18 | | subsection (j) shall
be placed by the unit of local government |
19 | | in a separate fund, and the
interest received on the moneys in |
20 | | the fund shall be credited to the fund. The
monies in the fund |
21 | | may be accumulated over a period of years to be
expended in |
22 | | accordance with this subsection.
|
23 | | A unit of local government, as defined in the Local Solid |
24 | | Waste Disposal
Act, shall prepare and distribute to the Agency, |
25 | | in April of each year, a
report that details spending plans for |
26 | | monies collected in accordance with
this subsection. The report |
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1 | | will at a minimum include the following:
|
2 | | (1) The total monies collected pursuant to this |
3 | | subsection.
|
4 | | (2) The most current balance of monies collected |
5 | | pursuant to this
subsection.
|
6 | | (3) An itemized accounting of all monies expended for |
7 | | the previous year
pursuant to this subsection.
|
8 | | (4) An estimation of monies to be collected for the |
9 | | following 3
years pursuant to this subsection.
|
10 | | (5) A narrative detailing the general direction and |
11 | | scope of future
expenditures for one, 2 and 3 years.
|
12 | | The exemptions granted under Sections 22.16 and 22.16a, and |
13 | | under
subsection (k) of this Section, shall be applicable to |
14 | | any fee,
tax or surcharge imposed under this subsection (j); |
15 | | except that the fee,
tax or surcharge authorized to be imposed |
16 | | under this subsection (j) may be
made applicable by a unit of |
17 | | local government to the permanent disposal of
solid waste after |
18 | | December 31, 1986, under any contract lawfully executed
before |
19 | | June 1, 1986 under which more than 150,000 cubic yards (or |
20 | | 50,000 tons)
of solid waste is to be permanently disposed of, |
21 | | even though the waste is
exempt from the fee imposed by the |
22 | | State under subsection (b) of this Section
pursuant to an |
23 | | exemption granted under Section 22.16.
|
24 | | (k) In accordance with the findings and purposes of the |
25 | | Illinois Solid
Waste Management Act, beginning January 1, 1989 |
26 | | the fee under subsection
(b) and the fee, tax or surcharge |
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1 | | under subsection (j) shall not apply to:
|
2 | | (1) waste Waste which is hazardous waste; or
|
3 | | (2) waste Waste which is pollution control waste; or
|
4 | | (3) waste Waste from recycling, reclamation or reuse |
5 | | processes which have been
approved by the Agency as being |
6 | | designed to remove any contaminant from
wastes so as to |
7 | | render such wastes reusable, provided that the process
|
8 | | renders at least 50% of the waste reusable; or
|
9 | | (4) non-hazardous Non-hazardous solid waste that is |
10 | | received at a sanitary landfill
and composted or recycled |
11 | | through a process permitted by the Agency; or
|
12 | | (5) any Any landfill which is permitted by the Agency |
13 | | to receive only
demolition or construction debris or |
14 | | landscape waste.
|
15 | | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; |
16 | | revised 9-29-17.)
|
17 | | (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
|
18 | | Sec. 55.6. Used Tire Management Fund.
|
19 | | (a) There is hereby created in the State Treasury a special
|
20 | | fund to be known as the Used Tire Management Fund. There shall |
21 | | be
deposited into the Fund all monies received as (1) recovered |
22 | | costs or
proceeds from the sale of used tires under Section |
23 | | 55.3 of this Act, (2)
repayment of loans from the Used Tire |
24 | | Management Fund, or (3) penalties or
punitive damages for |
25 | | violations of this Title, except as provided by
subdivision |
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1 | | (b)(4) or (b)(4-5) of Section 42.
|
2 | | (b) Beginning January 1, 1992, in addition to any other |
3 | | fees required by
law, the owner or operator of each site |
4 | | required to be registered or permitted under
subsection (d) or |
5 | | (d-5) of Section 55 shall pay to the Agency an annual fee of |
6 | | $100.
Fees collected under this subsection shall be deposited |
7 | | into the Environmental
Protection Permit and Inspection Fund.
|
8 | | (c) Pursuant to appropriation, monies up to an amount of $4 |
9 | | million per
fiscal year from the Used Tire Management Fund |
10 | | shall be allocated as follows:
|
11 | | (1) 38% shall be available to the Agency for the |
12 | | following
purposes, provided that priority shall be given |
13 | | to item (i):
|
14 | | (i) To undertake preventive, corrective or removal |
15 | | action as
authorized by and in accordance with Section |
16 | | 55.3, and
to recover costs in accordance with Section |
17 | | 55.3.
|
18 | | (ii) For the performance of inspection and |
19 | | enforcement activities for
used and waste tire sites.
|
20 | | (iii) (Blank).
|
21 | | (iv) To provide financial assistance to units of |
22 | | local government
for the performance of inspecting, |
23 | | investigating and enforcement activities
pursuant to |
24 | | subsection (r) of Section 4 at used and waste tire |
25 | | sites.
|
26 | | (v) To provide financial assistance for used and |
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1 | | waste tire collection
projects sponsored by local |
2 | | government or not-for-profit corporations.
|
3 | | (vi) For the costs of fee collection and |
4 | | administration relating to
used and waste tires, and to |
5 | | accomplish such other purposes as are
authorized by |
6 | | this Act and regulations thereunder.
|
7 | | (vii) To provide financial assistance to units of |
8 | | local government and private industry for the purposes |
9 | | of: |
10 | | (A) assisting in the establishment of |
11 | | facilities and programs to collect, process, and |
12 | | utilize used and waste tires and tire-derived |
13 | | materials; |
14 | | (B) demonstrating the feasibility of |
15 | | innovative technologies as a means of collecting, |
16 | | storing, processing, and utilizing used and waste |
17 | | tires and tire-derived materials; and |
18 | | (C) applying demonstrated technologies as a |
19 | | means of collecting, storing, processing, and |
20 | | utilizing used and waste tires and tire-derived |
21 | | materials. |
22 | | (2) For fiscal years beginning prior to July 1, 2004,
|
23 | | 23% shall be available to the Department of Commerce and
|
24 | | Economic Opportunity for the following purposes, provided |
25 | | that priority shall be
given to item (A):
|
26 | | (A) To provide grants or loans for the purposes of:
|
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1 | | (i) assisting units of local government and |
2 | | private industry in the
establishment of |
3 | | facilities and programs to collect, process
and |
4 | | utilize used and waste tires and tire derived |
5 | | materials;
|
6 | | (ii) demonstrating the feasibility of |
7 | | innovative technologies as a
means of collecting, |
8 | | storing, processing and utilizing used
and waste |
9 | | tires and tire derived materials; and
|
10 | | (iii) applying demonstrated technologies as a |
11 | | means of collecting,
storing, processing, and |
12 | | utilizing used and waste tires
and tire derived |
13 | | materials.
|
14 | | (B) To develop educational material for use by |
15 | | officials and the public
to better understand and |
16 | | respond to the problems posed by used tires and
|
17 | | associated insects.
|
18 | | (C) (Blank).
|
19 | | (D) To perform such research as the Director deems |
20 | | appropriate to
help meet the purposes of this Act.
|
21 | | (E) To pay the costs of administration of its |
22 | | activities authorized
under this Act.
|
23 | | (2.1) For the fiscal year beginning July 1, 2004 and |
24 | | for all fiscal years thereafter, 23% shall be deposited |
25 | | into the General Revenue Fund . For fiscal year 2019 only, |
26 | | such transfers are at the direction of the Department of |
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1 | | Revenue, and shall be made within 30 days after the end of |
2 | | each quarter .
|
3 | | (3) 25% shall be available to the Illinois Department |
4 | | of
Public Health for the following purposes:
|
5 | | (A) To investigate threats or potential threats to |
6 | | the public health
related to mosquitoes and other |
7 | | vectors of disease associated with the
improper |
8 | | storage, handling and disposal of tires, improper |
9 | | waste disposal,
or natural conditions.
|
10 | | (B) To conduct surveillance and monitoring |
11 | | activities for
mosquitoes and other arthropod vectors |
12 | | of disease, and surveillance of
animals which provide a |
13 | | reservoir for disease-producing organisms.
|
14 | | (C) To conduct training activities to promote |
15 | | vector control programs
and integrated pest management |
16 | | as defined in the Vector Control Act.
|
17 | | (D) To respond to inquiries, investigate |
18 | | complaints, conduct evaluations
and provide technical |
19 | | consultation to help reduce or eliminate public
health |
20 | | hazards and nuisance conditions associated with |
21 | | mosquitoes and other
vectors.
|
22 | | (E) To provide financial assistance to units of |
23 | | local government for
training, investigation and |
24 | | response to public nuisances associated with
|
25 | | mosquitoes and other vectors of disease.
|
26 | | (4) 2% shall be available to the Department of |
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1 | | Agriculture for its
activities under the Illinois |
2 | | Pesticide Act relating to used and waste tires.
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3 | | (5) 2% shall be available to the Pollution Control |
4 | | Board for
administration of its activities relating to used |
5 | | and waste tires.
|
6 | | (6) 10% shall be available to the University of |
7 | | Illinois for
the Prairie Research Institute to perform |
8 | | research to study the biology,
distribution, population |
9 | | ecology, and biosystematics of tire-breeding
arthropods, |
10 | | especially mosquitoes, and the diseases they spread.
|
11 | | (d) By January 1, 1998, and biennially thereafter, each |
12 | | State
agency receiving an appropriation from the Used Tire |
13 | | Management Fund shall
report to the Governor and the General |
14 | | Assembly on its activities relating to
the Fund.
|
15 | | (e) Any monies appropriated from the Used Tire Management |
16 | | Fund, but not
obligated, shall revert to the Fund.
|
17 | | (f) In administering the provisions of subdivisions (1), |
18 | | (2) and (3) of
subsection (c) of this Section, the Agency, the |
19 | | Department of Commerce and
Economic Opportunity, and the |
20 | | Illinois
Department of Public Health shall ensure that |
21 | | appropriate funding
assistance is provided to any municipality |
22 | | with a population over 1,000,000
or to any sanitary district |
23 | | which serves a population over 1,000,000.
|
24 | | (g) Pursuant to appropriation, monies in excess of $4 |
25 | | million per fiscal
year from the Used Tire Management Fund |
26 | | shall be used as follows:
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1 | | (1) 55% shall be available to the Agency for the |
2 | | following purposes, provided that priority shall be given |
3 | | to subparagraph (A): |
4 | | (A) To undertake preventive,
corrective or renewed |
5 | | action as authorized by and in accordance with
Section |
6 | | 55.3 and to recover costs in accordance with Section |
7 | | 55.3.
|
8 | | (B) To provide financial assistance to units of |
9 | | local government and private industry for the purposes |
10 | | of: |
11 | | (i) assisting in the establishment of |
12 | | facilities and programs to collect, process, and |
13 | | utilize used and waste tires and tire-derived |
14 | | materials; |
15 | | (ii) demonstrating the feasibility of |
16 | | innovative technologies as a means of collecting, |
17 | | storing, processing, and utilizing used and waste |
18 | | tires and tire-derived materials; and |
19 | | (iii) applying demonstrated technologies as a |
20 | | means of collecting, storing, processing, and |
21 | | utilizing used and waste tires and tire-derived |
22 | | materials. |
23 | | (C) To provide grants to public universities for |
24 | | vector-related research, disease-related research, and |
25 | | for related laboratory-based equipment and field-based |
26 | | equipment. |
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1 | | (2) For fiscal years beginning prior to July 1, 2004,
|
2 | | 45% shall be available to the Department of Commerce and |
3 | | Economic Opportunity to provide grants or loans for the |
4 | | purposes of:
|
5 | | (i) assisting units of local government and |
6 | | private industry in the
establishment of facilities |
7 | | and programs to collect, process and utilize
waste |
8 | | tires and tire derived material;
|
9 | | (ii) demonstrating the feasibility of innovative |
10 | | technologies as a
means of collecting, storing, |
11 | | processing, and utilizing used and waste tires
and tire |
12 | | derived materials; and
|
13 | | (iii) applying demonstrated technologies as a |
14 | | means of collecting,
storing, processing, and |
15 | | utilizing used and waste tires and tire derived
|
16 | | materials.
|
17 | | (3) For the fiscal year beginning July 1, 2004 and for |
18 | | all fiscal years thereafter, 45% shall be deposited into |
19 | | the General Revenue Fund . For fiscal year 2019 only, such |
20 | | transfers are at the direction of the Department of |
21 | | Revenue, and shall be made within 30 days after the end of |
22 | | each quarter .
|
23 | | (Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; |
24 | | revised 10-2-17.)
|
25 | | (415 ILCS 5/57.11) |
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1 | | Sec. 57.11. Underground Storage Tank Fund; creation. |
2 | | (a) There is hereby created in the State Treasury a special |
3 | | fund
to be known as the Underground Storage Tank Fund. There |
4 | | shall be deposited
into the Underground Storage Tank Fund all |
5 | | monies received by the Office of the
State Fire Marshal as fees |
6 | | for underground storage tanks under Sections 4 and 5
of the |
7 | | Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law, |
8 | | and beginning July 1, 2013, payments pursuant to the Use Tax |
9 | | Act, the Service Use Tax Act, the Service Occupation Tax Act, |
10 | | and the Retailers' Occupation Tax Act.
All amounts held in the |
11 | | Underground Storage Tank Fund shall be invested at
interest by |
12 | | the State Treasurer. All income earned from the investments |
13 | | shall
be deposited into the Underground Storage Tank Fund no |
14 | | less frequently than
quarterly. In addition to any other |
15 | | transfers that may be provided for by law, beginning on July 1, |
16 | | 2018 and on the first day of each month thereafter during |
17 | | fiscal year 2019 only, the State Comptroller shall direct and |
18 | | the State Treasurer shall transfer an amount equal to 1/12 of |
19 | | $10,000,000 from the Underground Storage Tank Fund to the |
20 | | General Revenue Fund. Moneys in the Underground Storage Tank |
21 | | Fund, pursuant to
appropriation, may be used by the Agency and |
22 | | the Office of the State Fire
Marshal for the following |
23 | | purposes: |
24 | | (1) To take action authorized under Section 57.12 to |
25 | | recover costs under
Section 57.12. |
26 | | (2) To assist in the reduction and mitigation of damage |
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1 | | caused by leaks
from underground storage tanks, including |
2 | | but not limited to, providing
alternative water supplies to |
3 | | persons whose drinking water has become
contaminated as a |
4 | | result of those leaks. |
5 | | (3) To be used as a matching amount towards federal |
6 | | assistance relative to
the release of petroleum from |
7 | | underground storage tanks. |
8 | | (4) For the costs of administering activities of the |
9 | | Agency and the Office
of the State Fire Marshal relative to |
10 | | the Underground Storage Tank Fund. |
11 | | (5) For payment of costs of corrective action incurred |
12 | | by and
indemnification to operators of underground storage |
13 | | tanks as provided in this
Title. |
14 | | (6) For a total of 2 demonstration projects in amounts |
15 | | in excess of a
$10,000 deductible charge designed to assess |
16 | | the viability of corrective action
projects at sites which |
17 | | have experienced contamination from petroleum releases.
|
18 | | Such demonstration projects shall be conducted in |
19 | | accordance with the provision
of this Title. |
20 | | (7) Subject to appropriation, moneys in the |
21 | | Underground Storage Tank Fund
may also be used by the |
22 | | Department of Revenue for the costs of administering
its |
23 | | activities relative to the Fund and for refunds provided |
24 | | for in Section
13a.8 of the Motor Fuel Tax Act. |
25 | | (b) Moneys in the Underground Storage Tank Fund may, |
26 | | pursuant to
appropriation, be used by the Office of the State |
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1 | | Fire Marshal or the Agency to
take whatever emergency action is |
2 | | necessary or appropriate to assure that the
public health or |
3 | | safety is not threatened whenever there is a release or
|
4 | | substantial threat of a release of petroleum from an |
5 | | underground storage tank
and for the costs of administering its |
6 | | activities relative to the Underground
Storage Tank Fund. |
7 | | (c) Beginning July 1, 1993, the Governor shall certify to |
8 | | the State
Comptroller and State Treasurer the monthly amount |
9 | | necessary to pay debt
service on State obligations issued |
10 | | pursuant to Section 6 of the General
Obligation Bond Act. On |
11 | | the last day of each month, the Comptroller shall order
|
12 | | transferred and the Treasurer shall transfer from the |
13 | | Underground Storage Tank
Fund to the General Obligation Bond |
14 | | Retirement and Interest Fund the amount
certified by the |
15 | | Governor, plus any cumulative deficiency in those transfers
for |
16 | | prior months. |
17 | | (d) Except as provided in subsection (c) of this Section, |
18 | | the Underground Storage Tank Fund is not subject to |
19 | | administrative charges authorized under Section 8h of the State |
20 | | Finance Act that would in any way transfer any funds from the |
21 | | Underground Storage Tank Fund into any other fund of the State. |
22 | | (e) Each fiscal year, subject to appropriation, the Agency |
23 | | may commit up to $10,000,000 of the moneys in the Underground |
24 | | Storage Tank Fund to the payment of corrective action costs for |
25 | | legacy sites that meet one or more of the following criteria as |
26 | | a result of the underground storage tank release: (i) the |
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1 | | presence of free product, (ii) contamination within a regulated |
2 | | recharge area, a wellhead protection area, or the setback zone |
3 | | of a potable water supply well, (iii) contamination extending |
4 | | beyond the boundaries of the site where the release occurred, |
5 | | or (iv) such other criteria as may be adopted in Agency rules. |
6 | | (1) Fund moneys committed under this subsection (e) |
7 | | shall be held in the Fund for payment of the corrective |
8 | | action costs for which the moneys were committed. |
9 | | (2) The Agency may adopt rules governing the commitment |
10 | | of Fund moneys under this subsection (e). |
11 | | (3) This subsection (e) does not limit the use of Fund |
12 | | moneys at legacy sites as otherwise provided under this |
13 | | Title. |
14 | | (4) For the purposes of this subsection (e), the term |
15 | | "legacy site" means a site for which (i) an underground |
16 | | storage tank release was reported prior to January 1, 2005, |
17 | | (ii) the owner or operator has been determined eligible to |
18 | | receive payment from the Fund for corrective action costs, |
19 | | and (iii) the Agency did not receive any applications for |
20 | | payment prior to January 1, 2010. |
21 | | (f) Beginning July 1, 2013, if the amounts deposited into |
22 | | the Fund from moneys received by the Office of the State Fire |
23 | | Marshal as fees for underground storage tanks under Sections 4 |
24 | | and 5 of the Gasoline Storage Act and as fees pursuant to the |
25 | | Motor Fuel Tax Law during a State fiscal year are sufficient to |
26 | | pay all claims for payment by the fund received during that |
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1 | | State fiscal year, then the amount of any payments into the |
2 | | fund pursuant to the Use Tax Act, the Service Use Tax Act, the |
3 | | Service Occupation Tax Act, and the Retailers' Occupation Tax |
4 | | Act during that State fiscal year shall be deposited as |
5 | | follows: 75% thereof shall be paid into the State treasury and |
6 | | 25% shall be reserved in a special account and used only for |
7 | | the transfer to the Common School Fund as part of the monthly |
8 | | transfer from the General Revenue Fund in accordance with |
9 | | Section 8a of the State Finance Act. |
10 | | (Source: P.A. 98-109, eff. 7-25-13.)
|
11 | | ARTICLE 55. RETIREMENT CONTRIBUTIONS
|
12 | | Section 55-5. The State Finance Act is amended by changing |
13 | | Sections 8.12 and 14.1 as follows:
|
14 | | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
|
15 | | Sec. 8.12. State Pensions Fund.
|
16 | | (a) The moneys in the State Pensions Fund shall be used |
17 | | exclusively
for the administration of the Revised Uniform |
18 | | Unclaimed Property Act and
for the expenses incurred by the |
19 | | Auditor General for administering the provisions of Section |
20 | | 2-8.1 of the Illinois State Auditing Act and for operational |
21 | | expenses of the Office of the State Treasurer and for the |
22 | | funding of the unfunded liabilities of the designated |
23 | | retirement systems. Beginning in State fiscal year 2020 2019 , |
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1 | | payments to the designated retirement systems under this |
2 | | Section shall be in addition to, and not in lieu of, any State |
3 | | contributions required under the Illinois Pension Code.
|
4 | | "Designated retirement systems" means:
|
5 | | (1) the State Employees' Retirement System of |
6 | | Illinois;
|
7 | | (2) the Teachers' Retirement System of the State of |
8 | | Illinois;
|
9 | | (3) the State Universities Retirement System;
|
10 | | (4) the Judges Retirement System of Illinois; and
|
11 | | (5) the General Assembly Retirement System.
|
12 | | (b) Each year the General Assembly may make appropriations |
13 | | from
the State Pensions Fund for the administration of the |
14 | | Revised Uniform
Unclaimed Property Act.
|
15 | | (c) As soon as possible after July 30, 2004 ( the effective |
16 | | date of Public Act 93-839) this amendatory Act of the 93rd |
17 | | General Assembly , the General Assembly shall appropriate from |
18 | | the State Pensions Fund (1) to the State Universities |
19 | | Retirement System the amount certified under Section 15-165 |
20 | | during the prior year, (2) to the Judges Retirement System of |
21 | | Illinois the amount certified under Section 18-140 during the |
22 | | prior year, and (3) to the General Assembly Retirement System |
23 | | the amount certified under Section 2-134 during the prior year |
24 | | as part of the required
State contributions to each of those |
25 | | designated retirement systems; except that amounts |
26 | | appropriated under this subsection (c) in State fiscal year |
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1 | | 2005 shall not reduce the amount in the State Pensions Fund |
2 | | below $5,000,000. If the amount in the State Pensions Fund does |
3 | | not exceed the sum of the amounts certified in Sections 15-165, |
4 | | 18-140, and 2-134 by at least $5,000,000, the amount paid to |
5 | | each designated retirement system under this subsection shall |
6 | | be reduced in proportion to the amount certified by each of |
7 | | those designated retirement systems.
|
8 | | (c-5) For fiscal years 2006 through 2019 2018 , the General |
9 | | Assembly shall appropriate from the State Pensions Fund to the |
10 | | State Universities Retirement System the amount estimated to be |
11 | | available during the fiscal year in the State Pensions Fund; |
12 | | provided, however, that the amounts appropriated under this |
13 | | subsection (c-5) shall not reduce the amount in the State |
14 | | Pensions Fund below $5,000,000.
|
15 | | (c-6) For fiscal year 2020 2019 and each fiscal year |
16 | | thereafter, as soon as may be practical after any money is |
17 | | deposited into the State Pensions Fund from the Unclaimed |
18 | | Property Trust Fund, the State Treasurer shall apportion the |
19 | | deposited amount among the designated retirement systems as |
20 | | defined in subsection (a) to reduce their actuarial reserve |
21 | | deficiencies. The State Comptroller and State Treasurer shall |
22 | | pay the apportioned amounts to the designated retirement |
23 | | systems to fund the unfunded liabilities of the designated |
24 | | retirement systems. The amount apportioned to each designated |
25 | | retirement system shall constitute a portion of the amount |
26 | | estimated to be available for appropriation from the State |
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1 | | Pensions Fund that is the same as that retirement system's |
2 | | portion of the total actual reserve deficiency of the systems, |
3 | | as determined annually by the Governor's Office of Management |
4 | | and Budget at the request of the State Treasurer. The amounts |
5 | | apportioned under this subsection shall not reduce the amount |
6 | | in the State Pensions Fund below $5,000,000. |
7 | | (d) The
Governor's Office of Management and Budget shall |
8 | | determine the individual and total
reserve deficiencies of the |
9 | | designated retirement systems. For this purpose,
the
|
10 | | Governor's Office of Management and Budget shall utilize the |
11 | | latest available audit and actuarial
reports of each of the |
12 | | retirement systems and the relevant reports and
statistics of |
13 | | the Public Employee Pension Fund Division of the Department of
|
14 | | Insurance.
|
15 | | (d-1) As soon as practicable after March 5, 2004 ( the |
16 | | effective date of Public Act 93-665) this
amendatory Act of the |
17 | | 93rd General Assembly , the Comptroller shall
direct and the |
18 | | Treasurer shall transfer from the State Pensions Fund to
the |
19 | | General Revenue Fund, as funds become available, a sum equal to |
20 | | the
amounts that would have been paid
from the State Pensions |
21 | | Fund to the Teachers' Retirement System of the State
of |
22 | | Illinois,
the State Universities Retirement System, the Judges |
23 | | Retirement
System of Illinois, the
General Assembly Retirement |
24 | | System, and the State Employees'
Retirement System
of Illinois
|
25 | | after March 5, 2004 ( the effective date of Public Act 93-665) |
26 | | this
amendatory Act during the remainder of fiscal year 2004 to |
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1 | | the
designated retirement systems from the appropriations |
2 | | provided for in
this Section if the transfers provided in |
3 | | Section 6z-61 had not
occurred. The transfers described in this |
4 | | subsection (d-1) are to
partially repay the General Revenue |
5 | | Fund for the costs associated with
the bonds used to fund the |
6 | | moneys transferred to the designated
retirement systems under |
7 | | Section 6z-61.
|
8 | | (e) The changes to this Section made by Public Act 88-593 |
9 | | this amendatory Act of 1994 shall
first apply to distributions |
10 | | from the Fund for State fiscal year 1996.
|
11 | | (Source: P.A. 99-8, eff. 7-9-15; 99-78, eff. 7-20-15; 99-523, |
12 | | eff. 6-30-16; 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; revised |
13 | | 8-8-17.)
|
14 | | (30 ILCS 105/14.1)
(from Ch. 127, par. 150.1)
|
15 | | Sec. 14.1. Appropriations for State contributions to the |
16 | | State
Employees' Retirement System; payroll requirements. |
17 | | (a) Appropriations for State contributions to the State
|
18 | | Employees' Retirement System of Illinois shall be expended in |
19 | | the manner
provided in this Section.
Except as otherwise |
20 | | provided in subsections (a-1), (a-2), (a-3), and (a-4)
at the |
21 | | time of each payment of salary to an
employee under the |
22 | | personal services line item, payment shall be made to
the State |
23 | | Employees' Retirement System, from the amount appropriated for
|
24 | | State contributions to the State Employees' Retirement System, |
25 | | of an amount
calculated at the rate certified for the |
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1 | | applicable fiscal year by the
Board of Trustees of the State |
2 | | Employees' Retirement System under Section
14-135.08 of the |
3 | | Illinois Pension Code. If a line item appropriation to an
|
4 | | employer for this purpose is exhausted or is unavailable due to |
5 | | any limitation on appropriations that may apply, (including, |
6 | | but not limited to, limitations on appropriations from the Road |
7 | | Fund under Section 8.3 of the State Finance Act), the amounts |
8 | | shall be
paid under the continuing appropriation for this |
9 | | purpose contained in the State
Pension Funds Continuing |
10 | | Appropriation Act.
|
11 | | (a-1) Beginning on March 5, 2004 ( the effective date of |
12 | | Public Act 93-665) this amendatory Act of the 93rd
General |
13 | | Assembly through the payment of the final payroll from fiscal
|
14 | | year 2004 appropriations, appropriations for State |
15 | | contributions to the
State Employees' Retirement System of |
16 | | Illinois shall be expended in the
manner provided in this |
17 | | subsection (a-1). At the time of each payment of
salary to an |
18 | | employee under the personal services line item from a fund
|
19 | | other than the General Revenue Fund, payment shall be made for |
20 | | deposit
into the General Revenue Fund from the amount |
21 | | appropriated for State
contributions to the State Employees' |
22 | | Retirement System of an amount
calculated at the rate certified |
23 | | for fiscal year 2004 by the Board of
Trustees of the State |
24 | | Employees' Retirement System under Section
14-135.08 of the |
25 | | Illinois Pension Code. This payment shall be made to
the extent |
26 | | that a line item appropriation to an employer for this purpose |
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1 | | is
available or unexhausted. No payment from appropriations for |
2 | | State
contributions shall be made in conjunction with payment |
3 | | of salary to an
employee under the personal services line item |
4 | | from the General Revenue
Fund.
|
5 | | (a-2) For fiscal year 2010 only, at the time of each |
6 | | payment of salary to an employee under the personal services |
7 | | line item from a fund other than the General Revenue Fund, |
8 | | payment shall be made for deposit into the State Employees' |
9 | | Retirement System of Illinois from the amount appropriated for |
10 | | State contributions to the State Employees' Retirement System |
11 | | of Illinois of an amount calculated at the rate certified for |
12 | | fiscal year 2010 by the Board of Trustees of the State |
13 | | Employees' Retirement System of Illinois under Section |
14 | | 14-135.08 of the Illinois Pension Code. This payment shall be |
15 | | made to the extent that a line item appropriation to an |
16 | | employer for this purpose is available or unexhausted. For |
17 | | fiscal year 2010 only, no payment from appropriations for State |
18 | | contributions shall be made in conjunction with payment of |
19 | | salary to an employee under the personal services line item |
20 | | from the General Revenue Fund. |
21 | | (a-3) For fiscal year 2011 only, at the time of each |
22 | | payment of salary to an employee under the personal services |
23 | | line item from a fund other than the General Revenue Fund, |
24 | | payment shall be made for deposit into the State Employees' |
25 | | Retirement System of Illinois from the amount appropriated for |
26 | | State contributions to the State Employees' Retirement System |
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1 | | of Illinois of an amount calculated at the rate certified for |
2 | | fiscal year 2011 by the Board of Trustees of the State |
3 | | Employees' Retirement System of Illinois under Section |
4 | | 14-135.08 of the Illinois Pension Code. This payment shall be |
5 | | made to the extent that a line item appropriation to an |
6 | | employer for this purpose is available or unexhausted. For |
7 | | fiscal year 2011 only, no payment from appropriations for State |
8 | | contributions shall be made in conjunction with payment of |
9 | | salary to an employee under the personal services line item |
10 | | from the General Revenue Fund. |
11 | | (a-4) In fiscal years 2012 through 2019 2018 only, at the |
12 | | time of each payment of salary to an employee under the |
13 | | personal services line item from a fund other than the General |
14 | | Revenue Fund, payment shall be made for deposit into the State |
15 | | Employees' Retirement System of Illinois from the amount |
16 | | appropriated for State contributions to the State Employees' |
17 | | Retirement System of Illinois of an amount calculated at the |
18 | | rate certified for the applicable fiscal year by the Board of |
19 | | Trustees of the State Employees' Retirement System of Illinois |
20 | | under Section 14-135.08 of the Illinois Pension Code. In fiscal |
21 | | years 2012 through 2019 2018 only, no payment from |
22 | | appropriations for State contributions shall be made in |
23 | | conjunction with payment of salary to an employee under the |
24 | | personal services line item from the General Revenue Fund. |
25 | | (b) Except during the period beginning on March 5, 2004 |
26 | | ( the effective date of Public Act 93-665) this
amendatory
Act |
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1 | | of the 93rd General Assembly and ending at the time of the |
2 | | payment of the
final payroll from fiscal year 2004 |
3 | | appropriations, the State Comptroller
shall not approve for |
4 | | payment any payroll
voucher that (1) includes payments of |
5 | | salary to eligible employees in the
State Employees' Retirement |
6 | | System of Illinois and (2) does not include the
corresponding |
7 | | payment of State contributions to that retirement system at the
|
8 | | full rate certified under Section 14-135.08 for that fiscal |
9 | | year for eligible
employees, unless the balance in the fund on |
10 | | which the payroll voucher is drawn
is insufficient to pay the |
11 | | total payroll voucher, or unavailable due to any limitation on |
12 | | appropriations that may apply, including, but not limited to, |
13 | | limitations on appropriations from the Road Fund under Section |
14 | | 8.3 of the State Finance Act. If the State Comptroller
approves |
15 | | a payroll voucher under this Section for which the fund balance |
16 | | is
insufficient to pay the full amount of the required State |
17 | | contribution to the
State Employees' Retirement System, the |
18 | | Comptroller shall promptly so notify
the Retirement System.
|
19 | | (b-1) For fiscal year 2010 and fiscal year 2011 only, the |
20 | | State Comptroller shall not approve for payment any non-General |
21 | | Revenue Fund payroll voucher that (1) includes payments of |
22 | | salary to eligible employees in the State Employees' Retirement |
23 | | System of Illinois and (2) does not include the corresponding |
24 | | payment of State contributions to that retirement system at the |
25 | | full rate certified under Section 14-135.08 for that fiscal |
26 | | year for eligible employees, unless the balance in the fund on |
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1 | | which the payroll voucher is drawn is insufficient to pay the |
2 | | total payroll voucher, or unavailable due to any limitation on |
3 | | appropriations that may apply, including, but not limited to, |
4 | | limitations on appropriations from the Road Fund under Section |
5 | | 8.3 of the State Finance Act. If the State Comptroller approves |
6 | | a payroll voucher under this Section for which the fund balance |
7 | | is insufficient to pay the full amount of the required State |
8 | | contribution to the State Employees' Retirement System of |
9 | | Illinois, the Comptroller shall promptly so notify the |
10 | | retirement system. |
11 | | (c) Notwithstanding any other provisions of law, beginning |
12 | | July 1, 2007, required State and employee contributions to the |
13 | | State Employees' Retirement System of Illinois relating to |
14 | | affected legislative staff employees shall be paid out of |
15 | | moneys appropriated for that purpose to the Commission on |
16 | | Government Forecasting and Accountability, rather than out of |
17 | | the lump-sum appropriations otherwise made for the payroll and |
18 | | other costs of those employees. |
19 | | These payments must be made pursuant to payroll vouchers |
20 | | submitted by the employing entity as part of the regular |
21 | | payroll voucher process. |
22 | | For the purpose of this subsection, "affected legislative |
23 | | staff employees" means legislative staff employees paid out of |
24 | | lump-sum appropriations made to the General Assembly, an |
25 | | Officer of the General Assembly, or the Senate Operations |
26 | | Commission, but does not include district-office staff or |
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1 | | employees of legislative support services agencies. |
2 | | (Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, |
3 | | eff. 7-6-17.)
|
4 | | Section 55-10. The Illinois Pension Code is amended by |
5 | | changing Section 14-131 as follows:
|
6 | | (40 ILCS 5/14-131)
|
7 | | Sec. 14-131. Contributions by State.
|
8 | | (a) The State shall make contributions to the System by |
9 | | appropriations of
amounts which, together with other employer |
10 | | contributions from trust, federal,
and other funds, employee |
11 | | contributions, investment income, and other income,
will be |
12 | | sufficient to meet the cost of maintaining and administering |
13 | | the System
on a 90% funded basis in accordance with actuarial |
14 | | recommendations.
|
15 | | For the purposes of this Section and Section 14-135.08, |
16 | | references to State
contributions refer only to employer |
17 | | contributions and do not include employee
contributions that |
18 | | are picked up or otherwise paid by the State or a
department on |
19 | | behalf of the employee.
|
20 | | (b) The Board shall determine the total amount of State |
21 | | contributions
required for each fiscal year on the basis of the |
22 | | actuarial tables and other
assumptions adopted by the Board, |
23 | | using the formula in subsection (e).
|
24 | | The Board shall also determine a State contribution rate |
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1 | | for each fiscal
year, expressed as a percentage of payroll, |
2 | | based on the total required State
contribution for that fiscal |
3 | | year (less the amount received by the System from
|
4 | | appropriations under Section 8.12 of the State Finance Act and |
5 | | Section 1 of the
State Pension Funds Continuing Appropriation |
6 | | Act, if any, for the fiscal year
ending on the June 30 |
7 | | immediately preceding the applicable November 15
certification |
8 | | deadline), the estimated payroll (including all forms of
|
9 | | compensation) for personal services rendered by eligible |
10 | | employees, and the
recommendations of the actuary.
|
11 | | For the purposes of this Section and Section 14.1 of the |
12 | | State Finance Act,
the term "eligible employees" includes |
13 | | employees who participate in the System,
persons who may elect |
14 | | to participate in the System but have not so elected,
persons |
15 | | who are serving a qualifying period that is required for |
16 | | participation,
and annuitants employed by a department as |
17 | | described in subdivision (a)(1) or
(a)(2) of Section 14-111.
|
18 | | (c) Contributions shall be made by the several departments |
19 | | for each pay
period by warrants drawn by the State Comptroller |
20 | | against their respective
funds or appropriations based upon |
21 | | vouchers stating the amount to be so
contributed. These amounts |
22 | | shall be based on the full rate certified by the
Board under |
23 | | Section 14-135.08 for that fiscal year.
From March 5, 2004 ( the |
24 | | effective date of Public Act 93-665) this amendatory Act of the |
25 | | 93rd General
Assembly through the payment of the final payroll |
26 | | from fiscal year 2004
appropriations, the several departments |
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1 | | shall not make contributions
for the remainder of fiscal year |
2 | | 2004 but shall instead make payments
as required under |
3 | | subsection (a-1) of Section 14.1 of the State Finance Act.
The |
4 | | several departments shall resume those contributions at the |
5 | | commencement of
fiscal year 2005.
|
6 | | (c-1) Notwithstanding subsection (c) of this Section, for |
7 | | fiscal years 2010, 2012, 2013, 2014, 2015, 2016, 2017, and |
8 | | 2018 , and 2019 only, contributions by the several departments |
9 | | are not required to be made for General Revenue Funds payrolls |
10 | | processed by the Comptroller. Payrolls paid by the several |
11 | | departments from all other State funds must continue to be |
12 | | processed pursuant to subsection (c) of this Section. |
13 | | (c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015, |
14 | | 2016, 2017, and 2018 , and 2019 only, on or as soon as possible |
15 | | after the 15th day of each month, the Board shall submit |
16 | | vouchers for payment of State contributions to the System, in a |
17 | | total monthly amount of one-twelfth of the fiscal year General |
18 | | Revenue Fund contribution as certified by the System pursuant |
19 | | to Section 14-135.08 of the Illinois Pension Code. |
20 | | (d) If an employee is paid from trust funds or federal |
21 | | funds, the
department or other employer shall pay employer |
22 | | contributions from those funds
to the System at the certified |
23 | | rate, unless the terms of the trust or the
federal-State |
24 | | agreement preclude the use of the funds for that purpose, in
|
25 | | which case the required employer contributions shall be paid by |
26 | | the State.
From March 5, 2004 ( the effective date of Public Act |
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1 | | 93-665) this amendatory
Act of the 93rd General Assembly |
2 | | through the payment of the final
payroll from fiscal year 2004 |
3 | | appropriations, the department or other
employer shall not pay |
4 | | contributions for the remainder of fiscal year
2004 but shall |
5 | | instead make payments as required under subsection (a-1) of
|
6 | | Section 14.1 of the State Finance Act. The department or other |
7 | | employer shall
resume payment of
contributions at the |
8 | | commencement of fiscal year 2005.
|
9 | | (e) For State fiscal years 2012 through 2045, the minimum |
10 | | contribution
to the System to be made by the State for each |
11 | | fiscal year shall be an amount
determined by the System to be |
12 | | sufficient to bring the total assets of the
System up to 90% of |
13 | | the total actuarial liabilities of the System by the end
of |
14 | | State fiscal year 2045. In making these determinations, the |
15 | | required State
contribution shall be calculated each year as a |
16 | | level percentage of payroll
over the years remaining to and |
17 | | including fiscal year 2045 and shall be
determined under the |
18 | | projected unit credit actuarial cost method.
|
19 | | A change in an actuarial or investment assumption that |
20 | | increases or
decreases the required State contribution and |
21 | | first
applies in State fiscal year 2018 or thereafter shall be
|
22 | | implemented in equal annual amounts over a 5-year period
|
23 | | beginning in the State fiscal year in which the actuarial
|
24 | | change first applies to the required State contribution. |
25 | | A change in an actuarial or investment assumption that |
26 | | increases or
decreases the required State contribution and |
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1 | | first
applied to the State contribution in fiscal year 2014, |
2 | | 2015, 2016, or 2017 shall be
implemented: |
3 | | (i) as already applied in State fiscal years before |
4 | | 2018; and |
5 | | (ii) in the portion of the 5-year period beginning in |
6 | | the State fiscal year in which the actuarial
change first |
7 | | applied that occurs in State fiscal year 2018 or |
8 | | thereafter, by calculating the change in equal annual |
9 | | amounts over that 5-year period and then implementing it at |
10 | | the resulting annual rate in each of the remaining fiscal |
11 | | years in that 5-year period. |
12 | | For State fiscal years 1996 through 2005, the State |
13 | | contribution to
the System, as a percentage of the applicable |
14 | | employee payroll, shall be
increased in equal annual increments |
15 | | so that by State fiscal year 2011, the
State is contributing at |
16 | | the rate required under this Section; except that
(i) for State |
17 | | fiscal year 1998, for all purposes of this Code and any other
|
18 | | law of this State, the certified percentage of the applicable |
19 | | employee payroll
shall be 5.052% for employees earning eligible |
20 | | creditable service under Section
14-110 and 6.500% for all |
21 | | other employees, notwithstanding any contrary
certification |
22 | | made under Section 14-135.08 before July 7, 1997 ( the effective |
23 | | date of Public Act 90-65) this
amendatory Act of 1997 , and (ii)
|
24 | | in the following specified State fiscal years, the State |
25 | | contribution to
the System shall not be less than the following |
26 | | indicated percentages of the
applicable employee payroll, even |
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1 | | if the indicated percentage will produce a
State contribution |
2 | | in excess of the amount otherwise required under this
|
3 | | subsection and subsection (a):
9.8% in FY 1999;
10.0% in FY |
4 | | 2000;
10.2% in FY 2001;
10.4% in FY 2002;
10.6% in FY 2003; and
|
5 | | 10.8% in FY 2004.
|
6 | | Notwithstanding any other provision of this Article, the |
7 | | total required State
contribution to the System for State |
8 | | fiscal year 2006 is $203,783,900.
|
9 | | Notwithstanding any other provision of this Article, the |
10 | | total required State
contribution to the System for State |
11 | | fiscal year 2007 is $344,164,400.
|
12 | | For each of State fiscal years 2008 through 2009, the State |
13 | | contribution to
the System, as a percentage of the applicable |
14 | | employee payroll, shall be
increased in equal annual increments |
15 | | from the required State contribution for State fiscal year |
16 | | 2007, so that by State fiscal year 2011, the
State is |
17 | | contributing at the rate otherwise required under this Section.
|
18 | | Notwithstanding any other provision of this Article, the |
19 | | total required State General Revenue Fund contribution for |
20 | | State fiscal year 2010 is $723,703,100 and shall be made from |
21 | | the proceeds of bonds sold in fiscal year 2010 pursuant to |
22 | | Section 7.2 of the General Obligation Bond Act, less (i) the |
23 | | pro rata share of bond sale expenses determined by the System's |
24 | | share of total bond proceeds, (ii) any amounts received from |
25 | | the General Revenue Fund in fiscal year 2010, and (iii) any |
26 | | reduction in bond proceeds due to the issuance of discounted |
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1 | | bonds, if applicable. |
2 | | Notwithstanding any other provision of this Article, the
|
3 | | total required State General Revenue Fund contribution for
|
4 | | State fiscal year 2011 is the amount recertified by the System |
5 | | on or before April 1, 2011 pursuant to Section 14-135.08 and |
6 | | shall be made from
the proceeds of bonds sold in fiscal year |
7 | | 2011 pursuant to
Section 7.2 of the General Obligation Bond |
8 | | Act, less (i) the
pro rata share of bond sale expenses |
9 | | determined by the System's
share of total bond proceeds, (ii) |
10 | | any amounts received from
the General Revenue Fund in fiscal |
11 | | year 2011, and (iii) any
reduction in bond proceeds due to the |
12 | | issuance of discounted
bonds, if applicable. |
13 | | Beginning in State fiscal year 2046, the minimum State |
14 | | contribution for
each fiscal year shall be the amount needed to |
15 | | maintain the total assets of
the System at 90% of the total |
16 | | actuarial liabilities of the System.
|
17 | | Amounts received by the System pursuant to Section 25 of |
18 | | the Budget Stabilization Act or Section 8.12 of the State |
19 | | Finance Act in any fiscal year do not reduce and do not |
20 | | constitute payment of any portion of the minimum State |
21 | | contribution required under this Article in that fiscal year. |
22 | | Such amounts shall not reduce, and shall not be included in the |
23 | | calculation of, the required State contributions under this |
24 | | Article in any future year until the System has reached a |
25 | | funding ratio of at least 90%. A reference in this Article to |
26 | | the "required State contribution" or any substantially similar |
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1 | | term does not include or apply to any amounts payable to the |
2 | | System under Section 25 of the Budget Stabilization Act.
|
3 | | Notwithstanding any other provision of this Section, the |
4 | | required State
contribution for State fiscal year 2005 and for |
5 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
6 | | under this Section and
certified under Section 14-135.08, shall |
7 | | not exceed an amount equal to (i) the
amount of the required |
8 | | State contribution that would have been calculated under
this |
9 | | Section for that fiscal year if the System had not received any |
10 | | payments
under subsection (d) of Section 7.2 of the General |
11 | | Obligation Bond Act, minus
(ii) the portion of the State's |
12 | | total debt service payments for that fiscal
year on the bonds |
13 | | issued in fiscal year 2003 for the purposes of that Section |
14 | | 7.2, as determined
and certified by the Comptroller, that is |
15 | | the same as the System's portion of
the total moneys |
16 | | distributed under subsection (d) of Section 7.2 of the General
|
17 | | Obligation Bond Act. In determining this maximum for State |
18 | | fiscal years 2008 through 2010, however, the amount referred to |
19 | | in item (i) shall be increased, as a percentage of the |
20 | | applicable employee payroll, in equal increments calculated |
21 | | from the sum of the required State contribution for State |
22 | | fiscal year 2007 plus the applicable portion of the State's |
23 | | total debt service payments for fiscal year 2007 on the bonds |
24 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
25 | | the General
Obligation Bond Act, so that, by State fiscal year |
26 | | 2011, the
State is contributing at the rate otherwise required |
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1 | | under this Section.
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2 | | (f) After the submission of all payments for eligible |
3 | | employees
from personal services line items in fiscal year 2004 |
4 | | have been made,
the Comptroller shall provide to the System a |
5 | | certification of the sum
of all fiscal year 2004 expenditures |
6 | | for personal services that would
have been covered by payments |
7 | | to the System under this Section if the
provisions of Public |
8 | | Act 93-665 this amendatory Act of the 93rd General Assembly had |
9 | | not been
enacted. Upon
receipt of the certification, the System |
10 | | shall determine the amount
due to the System based on the full |
11 | | rate certified by the Board under
Section 14-135.08 for fiscal |
12 | | year 2004 in order to meet the State's
obligation under this |
13 | | Section. The System shall compare this amount
due to the amount |
14 | | received by the System in fiscal year 2004 through
payments |
15 | | under this Section and under Section 6z-61 of the State Finance |
16 | | Act.
If the amount
due is more than the amount received, the |
17 | | difference shall be termed the
"Fiscal Year 2004 Shortfall" for |
18 | | purposes of this Section, and the
Fiscal Year 2004 Shortfall |
19 | | shall be satisfied under Section 1.2 of the State
Pension Funds |
20 | | Continuing Appropriation Act. If the amount due is less than |
21 | | the
amount received, the
difference shall be termed the "Fiscal |
22 | | Year 2004 Overpayment" for purposes of
this Section, and the |
23 | | Fiscal Year 2004 Overpayment shall be repaid by
the System to |
24 | | the Pension Contribution Fund as soon as practicable
after the |
25 | | certification.
|
26 | | (g) For purposes of determining the required State |
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1 | | contribution to the System, the value of the System's assets |
2 | | shall be equal to the actuarial value of the System's assets, |
3 | | which shall be calculated as follows: |
4 | | As of June 30, 2008, the actuarial value of the System's |
5 | | assets shall be equal to the market value of the assets as of |
6 | | that date. In determining the actuarial value of the System's |
7 | | assets for fiscal years after June 30, 2008, any actuarial |
8 | | gains or losses from investment return incurred in a fiscal |
9 | | year shall be recognized in equal annual amounts over the |
10 | | 5-year period following that fiscal year. |
11 | | (h) For purposes of determining the required State |
12 | | contribution to the System for a particular year, the actuarial |
13 | | value of assets shall be assumed to earn a rate of return equal |
14 | | to the System's actuarially assumed rate of return. |
15 | | (i) After the submission of all payments for eligible |
16 | | employees from personal services line items paid from the |
17 | | General Revenue Fund in fiscal year 2010 have been made, the |
18 | | Comptroller shall provide to the System a certification of the |
19 | | sum of all fiscal year 2010 expenditures for personal services |
20 | | that would have been covered by payments to the System under |
21 | | this Section if the provisions of Public Act 96-45 this |
22 | | amendatory Act of the 96th General Assembly had not been |
23 | | enacted. Upon receipt of the certification, the System shall |
24 | | determine the amount due to the System based on the full rate |
25 | | certified by the Board under Section 14-135.08 for fiscal year |
26 | | 2010 in order to meet the State's obligation under this |
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1 | | Section. The System shall compare this amount due to the amount |
2 | | received by the System in fiscal year 2010 through payments |
3 | | under this Section. If the amount due is more than the amount |
4 | | received, the difference shall be termed the "Fiscal Year 2010 |
5 | | Shortfall" for purposes of this Section, and the Fiscal Year |
6 | | 2010 Shortfall shall be satisfied under Section 1.2 of the |
7 | | State Pension Funds Continuing Appropriation Act. If the amount |
8 | | due is less than the amount received, the difference shall be |
9 | | termed the "Fiscal Year 2010 Overpayment" for purposes of this |
10 | | Section, and the Fiscal Year 2010 Overpayment shall be repaid |
11 | | by the System to the General Revenue Fund as soon as |
12 | | practicable after the certification. |
13 | | (j) After the submission of all payments for eligible |
14 | | employees from personal services line items paid from the |
15 | | General Revenue Fund in fiscal year 2011 have been made, the |
16 | | Comptroller shall provide to the System a certification of the |
17 | | sum of all fiscal year 2011 expenditures for personal services |
18 | | that would have been covered by payments to the System under |
19 | | this Section if the provisions of Public Act 96-1497 this |
20 | | amendatory Act of the 96th General Assembly had not been |
21 | | enacted. Upon receipt of the certification, the System shall |
22 | | determine the amount due to the System based on the full rate |
23 | | certified by the Board under Section 14-135.08 for fiscal year |
24 | | 2011 in order to meet the State's obligation under this |
25 | | Section. The System shall compare this amount due to the amount |
26 | | received by the System in fiscal year 2011 through payments |
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1 | | under this Section. If the amount due is more than the amount |
2 | | received, the difference shall be termed the "Fiscal Year 2011 |
3 | | Shortfall" for purposes of this Section, and the Fiscal Year |
4 | | 2011 Shortfall shall be satisfied under Section 1.2 of the |
5 | | State Pension Funds Continuing Appropriation Act. If the amount |
6 | | due is less than the amount received, the difference shall be |
7 | | termed the "Fiscal Year 2011 Overpayment" for purposes of this |
8 | | Section, and the Fiscal Year 2011 Overpayment shall be repaid |
9 | | by the System to the General Revenue Fund as soon as |
10 | | practicable after the certification. |
11 | | (k) For fiscal years 2012 through 2019 2018 only, after the |
12 | | submission of all payments for eligible employees from personal |
13 | | services line items paid from the General Revenue Fund in the |
14 | | fiscal year have been made, the Comptroller shall provide to |
15 | | the System a certification of the sum of all expenditures in |
16 | | the fiscal year for personal services. Upon receipt of the |
17 | | certification, the System shall determine the amount due to the |
18 | | System based on the full rate certified by the Board under |
19 | | Section 14-135.08 for the fiscal year in order to meet the |
20 | | State's obligation under this Section. The System shall compare |
21 | | this amount due to the amount received by the System for the |
22 | | fiscal year. If the amount due is more than the amount |
23 | | received, the difference shall be termed the "Prior Fiscal Year |
24 | | Shortfall" for purposes of this Section, and the Prior Fiscal |
25 | | Year Shortfall shall be satisfied under Section 1.2 of the |
26 | | State Pension Funds Continuing Appropriation Act. If the amount |
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1 | | due is less than the amount received, the difference shall be |
2 | | termed the "Prior Fiscal Year Overpayment" for purposes of this |
3 | | Section, and the Prior Fiscal Year Overpayment shall be repaid |
4 | | by the System to the General Revenue Fund as soon as |
5 | | practicable after the certification. |
6 | | (Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, |
7 | | eff. 7-6-17.)
|
8 | | Section 55-20. The Revised Uniform Unclaimed Property Act |
9 | | is amended by changing Section 15-801 as follows:
|
10 | | (765 ILCS 1026/15-801)
|
11 | | Sec. 15-801. Deposit of funds by administrator. |
12 | | (a) Except as otherwise provided in this Section, the |
13 | | administrator shall deposit in the Unclaimed Property Trust |
14 | | Fund all funds received under this Act, including proceeds from |
15 | | the sale of property under Article 7. The administrator may |
16 | | deposit any amount in the Unclaimed Property Trust Fund into |
17 | | the State Pensions Fund during the fiscal year at his or her |
18 | | discretion; however, he or she shall, on April 15 and October |
19 | | 15 of each year, deposit any amount in the Unclaimed Property |
20 | | Trust Fund exceeding $2,500,000 into the State Pensions Fund. |
21 | | If on either April 15 or October 15, the administrator |
22 | | determines that a balance of $2,500,000 is insufficient for the |
23 | | prompt payment of unclaimed property claims authorized under |
24 | | this Act, the administrator may retain more than $2,500,000 in |
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1 | | the Unclaimed Property Trust Fund in order to ensure the prompt |
2 | | payment of claims. Beginning in State fiscal year 2020 2018 , |
3 | | all amounts that are deposited into the State Pensions Fund |
4 | | from the Unclaimed Property Trust Fund shall be apportioned to |
5 | | the designated retirement systems as provided in subsection |
6 | | (c-6) of Section 8.12 of the State Finance Act to reduce their |
7 | | actuarial reserve deficiencies. |
8 | | (b) The administrator shall make prompt payment of claims |
9 | | he or she duly allows as provided for in this Act from the |
10 | | Unclaimed Property Trust Fund. This shall constitute an |
11 | | irrevocable and continuing appropriation of all amounts in the |
12 | | Unclaimed Property Trust Fund necessary to make prompt payment |
13 | | of claims duly allowed by the administrator pursuant to this |
14 | | Act.
|
15 | | (Source: P.A. 100-22, eff. 1-1-18 .)
|
16 | | ARTICLE 60. REFUNDING BONDS
|
17 | | Section 60-5. The General Obligation Bond Act is amended by |
18 | | changing Sections 9, 11, and 16 as follows:
|
19 | | (30 ILCS 330/9) (from Ch. 127, par. 659)
|
20 | | Sec. 9. Conditions for issuance and sale of Bonds; |
21 | | requirements Issuance and Sale of Bonds - Requirements for
|
22 | | Bonds. |
23 | | (a) Except as otherwise provided in this subsection and |
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1 | | subsection (h), Bonds shall be issued and sold from time to |
2 | | time, in one or
more series, in such amounts and at such prices |
3 | | as may be directed by the
Governor, upon recommendation by the |
4 | | Director of the
Governor's Office of Management and Budget.
|
5 | | Bonds shall be in such form (either coupon, registered or book |
6 | | entry), in
such denominations, payable within 25 years from |
7 | | their date, subject to such
terms of redemption with or without |
8 | | premium, bear interest payable at
such times and at such fixed |
9 | | or variable rate or rates, and be dated
as shall be fixed and |
10 | | determined by the Director of
the
Governor's Office of |
11 | | Management and Budget
in the order authorizing the issuance and |
12 | | sale
of any series of Bonds, which order shall be approved by |
13 | | the Governor
and is herein called a "Bond Sale Order"; provided |
14 | | however, that interest
payable at fixed or variable rates shall |
15 | | not exceed that permitted in the
Bond Authorization Act, as now |
16 | | or hereafter amended. Bonds shall be
payable at such place or |
17 | | places, within or without the State of Illinois, and
may be |
18 | | made registrable as to either principal or as to both principal |
19 | | and
interest, as shall be specified in the Bond Sale Order. |
20 | | Bonds may be callable
or subject to purchase and retirement or |
21 | | tender and remarketing as fixed
and determined in the Bond Sale |
22 | | Order. Bonds, other than Bonds issued under Section 3 of this |
23 | | Act for the costs associated with the purchase and |
24 | | implementation of information technology, (i) except for |
25 | | refunding Bonds satisfying the requirements of Section 16 of |
26 | | this Act and sold during fiscal year 2009, 2010, 2011, 2017, or |
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1 | | 2018 , or 2019 must be issued with principal or mandatory |
2 | | redemption amounts in equal amounts, with the first maturity |
3 | | issued occurring within the fiscal year in which the Bonds are |
4 | | issued or within the next succeeding fiscal year and (ii) must |
5 | | mature or be subject to mandatory redemption each fiscal year |
6 | | thereafter up to 25 years, except for refunding Bonds |
7 | | satisfying the requirements of Section 16 of this Act and sold |
8 | | during fiscal year 2009, 2010, or 2011 which must mature or be |
9 | | subject to mandatory redemption each fiscal year thereafter up |
10 | | to 16 years. Bonds issued under Section 3 of this Act for the |
11 | | costs associated with the purchase and implementation of |
12 | | information technology must be issued with principal or |
13 | | mandatory redemption amounts in equal amounts, with the first |
14 | | maturity issued occurring with the fiscal year in which the |
15 | | respective bonds are issued or with the next succeeding fiscal |
16 | | year, with the respective bonds issued maturing or subject to |
17 | | mandatory redemption each fiscal year thereafter up to 10 |
18 | | years. Notwithstanding any provision of this Act to the |
19 | | contrary, the Bonds authorized by Public Act 96-43 shall be |
20 | | payable within 5 years from their date and must be issued with |
21 | | principal or mandatory redemption amounts in equal amounts, |
22 | | with payment of principal or mandatory redemption beginning in |
23 | | the first fiscal year following the fiscal year in which the |
24 | | Bonds are issued.
|
25 | | Notwithstanding any provision of this Act to the contrary, |
26 | | the Bonds authorized by Public Act 96-1497 shall be payable |
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1 | | within 8 years from their date and shall be issued with payment |
2 | | of maturing principal or scheduled mandatory redemptions in |
3 | | accordance with the following schedule, except the following |
4 | | amounts shall be prorated if less than the total additional |
5 | | amount of Bonds authorized by Public Act 96-1497 are issued: |
6 | | Fiscal Year After Issuance Amount |
7 | | 1-2 $0 |
8 | | 3 $110,712,120 |
9 | | 4 $332,136,360 |
10 | | 5 $664,272,720 |
11 | | 6-8 $996,409,080 |
12 | | Notwithstanding any provision of this Act to the contrary, |
13 | | Income Tax Proceed Bonds issued under Section 7.6 shall be |
14 | | payable 12 years from the date of sale and shall be issued with |
15 | | payment of principal or mandatory redemption. |
16 | | In the case of any series of Bonds bearing interest at a |
17 | | variable interest
rate ("Variable Rate Bonds"), in lieu of |
18 | | determining the rate or rates at which
such series of Variable |
19 | | Rate Bonds shall bear interest and the price or prices
at which |
20 | | such Variable Rate Bonds shall be initially sold or remarketed |
21 | | (in the
event of purchase and subsequent resale), the Bond Sale |
22 | | Order may provide that
such interest rates and prices may vary |
23 | | from time to time depending on criteria
established in such |
24 | | Bond Sale Order, which criteria may include, without
|
25 | | limitation, references to indices or variations in interest |
26 | | rates as may, in
the judgment of a remarketing agent, be |
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1 | | necessary to cause Variable Rate Bonds
of such series to be |
2 | | remarketable from time to time at a price equal to their
|
3 | | principal amount, and may provide for appointment of a bank, |
4 | | trust company,
investment bank, or other financial institution |
5 | | to serve as remarketing agent
in that connection.
The Bond Sale |
6 | | Order may provide that alternative interest rates or provisions
|
7 | | for establishing alternative interest rates, different |
8 | | security or claim
priorities, or different call or amortization |
9 | | provisions will apply during
such times as Variable Rate Bonds |
10 | | of any series are held by a person providing
credit or |
11 | | liquidity enhancement arrangements for such Bonds as |
12 | | authorized in
subsection (b) of this Section.
The Bond Sale |
13 | | Order may also provide for such variable interest rates to be
|
14 | | established pursuant to a process generally known as an auction |
15 | | rate process
and may provide for appointment of one or more |
16 | | financial institutions to serve
as auction agents and |
17 | | broker-dealers in connection with the establishment of
such |
18 | | interest rates and the sale and remarketing of such Bonds.
|
19 | | (b) In connection with the issuance of any series of Bonds, |
20 | | the State may
enter into arrangements to provide additional |
21 | | security and liquidity for such
Bonds, including, without |
22 | | limitation, bond or interest rate insurance or
letters of |
23 | | credit, lines of credit, bond purchase contracts, or other
|
24 | | arrangements whereby funds are made available to retire or |
25 | | purchase Bonds,
thereby assuring the ability of owners of the |
26 | | Bonds to sell or redeem their
Bonds. The State may enter into |
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1 | | contracts and may agree to pay fees to persons
providing such |
2 | | arrangements, but only under circumstances where the Director |
3 | | of
the
Governor's Office of Management and Budget certifies |
4 | | that he or she reasonably expects the total
interest paid or to |
5 | | be paid on the Bonds, together with the fees for the
|
6 | | arrangements (being treated as if interest), would not, taken |
7 | | together, cause
the Bonds to bear interest, calculated to their |
8 | | stated maturity, at a rate in
excess of the rate that the Bonds |
9 | | would bear in the absence of such
arrangements.
|
10 | | The State may, with respect to Bonds issued or anticipated |
11 | | to be issued,
participate in and enter into arrangements with |
12 | | respect to interest rate
protection or exchange agreements, |
13 | | guarantees, or financial futures contracts
for the purpose of |
14 | | limiting, reducing, or managing interest rate exposure.
The |
15 | | authority granted under this paragraph, however, shall not |
16 | | increase the principal amount of Bonds authorized to be issued |
17 | | by law. The arrangements may be executed and delivered by the |
18 | | Director
of the
Governor's Office of Management and Budget on |
19 | | behalf of the State. Net payments for such
arrangements shall |
20 | | constitute interest on the Bonds and shall be paid from the
|
21 | | General Obligation Bond Retirement and Interest Fund. The |
22 | | Director of the
Governor's Office of Management and Budget |
23 | | shall at least annually certify to the Governor and
the
State |
24 | | Comptroller his or her estimate of the amounts of such net |
25 | | payments to
be included in the calculation of interest required |
26 | | to be paid by the State.
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1 | | (c) Prior to the issuance of any Variable Rate Bonds |
2 | | pursuant to
subsection (a), the Director of the
Governor's |
3 | | Office of Management and Budget shall adopt an
interest rate |
4 | | risk management policy providing that the amount of the State's
|
5 | | variable rate exposure with respect to Bonds shall not exceed |
6 | | 20%. This policy
shall remain in effect while any Bonds are |
7 | | outstanding and the issuance of
Bonds
shall be subject to the |
8 | | terms of such policy. The terms of this policy may be
amended |
9 | | from time to time by the Director of the
Governor's Office of |
10 | | Management and Budget but in no
event shall any amendment cause |
11 | | the permitted level of the State's variable
rate exposure with |
12 | | respect to Bonds to exceed 20%.
|
13 | | (d) "Build America Bonds" in this Section means Bonds |
14 | | authorized by Section 54AA of the Internal Revenue Code of |
15 | | 1986, as amended ("Internal Revenue Code"), and bonds issued |
16 | | from time to time to refund or continue to refund "Build |
17 | | America Bonds". |
18 | | (e) Notwithstanding any other provision of this Section, |
19 | | Qualified School Construction Bonds shall be issued and sold |
20 | | from time to time, in one or more series, in such amounts and |
21 | | at such prices as may be directed by the Governor, upon |
22 | | recommendation by the Director of the Governor's Office of |
23 | | Management and Budget. Qualified School Construction Bonds |
24 | | shall be in such form (either coupon, registered or book |
25 | | entry), in such denominations, payable within 25 years from |
26 | | their date, subject to such terms of redemption with or without |
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1 | | premium, and if the Qualified School Construction Bonds are |
2 | | issued with a supplemental coupon, bear interest payable at |
3 | | such times and at such fixed or variable rate or rates, and be |
4 | | dated as shall be fixed and determined by the Director of the |
5 | | Governor's Office of Management and Budget in the order |
6 | | authorizing the issuance and sale of any series of Qualified |
7 | | School Construction Bonds, which order shall be approved by the |
8 | | Governor and is herein called a "Bond Sale Order"; except that |
9 | | interest payable at fixed or variable rates, if any, shall not |
10 | | exceed that permitted in the Bond Authorization Act, as now or |
11 | | hereafter amended. Qualified School Construction Bonds shall |
12 | | be payable at such place or places, within or without the State |
13 | | of Illinois, and may be made registrable as to either principal |
14 | | or as to both principal and interest, as shall be specified in |
15 | | the Bond Sale Order. Qualified School Construction Bonds may be |
16 | | callable or subject to purchase and retirement or tender and |
17 | | remarketing as fixed and determined in the Bond Sale Order. |
18 | | Qualified School Construction Bonds must be issued with |
19 | | principal or mandatory redemption amounts or sinking fund |
20 | | payments into the General Obligation Bond Retirement and |
21 | | Interest Fund (or subaccount therefor) in equal amounts, with |
22 | | the first maturity issued, mandatory redemption payment or |
23 | | sinking fund payment occurring within the fiscal year in which |
24 | | the Qualified School Construction Bonds are issued or within |
25 | | the next succeeding fiscal year, with Qualified School |
26 | | Construction Bonds issued maturing or subject to mandatory |
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1 | | redemption or with sinking fund payments thereof deposited each |
2 | | fiscal year thereafter up to 25 years. Sinking fund payments |
3 | | set forth in this subsection shall be permitted only to the |
4 | | extent authorized in Section 54F of the Internal Revenue Code |
5 | | or as otherwise determined by the Director of the Governor's |
6 | | Office of Management and Budget. "Qualified School |
7 | | Construction Bonds" in this subsection means Bonds authorized |
8 | | by Section 54F of the Internal Revenue Code and for bonds |
9 | | issued from time to time to refund or continue to refund such |
10 | | "Qualified School Construction Bonds". |
11 | | (f) Beginning with the next issuance by the Governor's |
12 | | Office of Management and Budget to the Procurement Policy Board |
13 | | of a request for quotation for the purpose of formulating a new |
14 | | pool of qualified underwriting banks list, all entities |
15 | | responding to such a request for quotation for inclusion on |
16 | | that list shall provide a written report to the Governor's |
17 | | Office of Management and Budget and the Illinois Comptroller. |
18 | | The written report submitted to the Comptroller shall (i) be |
19 | | published on the Comptroller's Internet website and (ii) be |
20 | | used by the Governor's Office of Management and Budget for the |
21 | | purposes of scoring such a request for quotation. The written |
22 | | report, at a minimum, shall: |
23 | | (1) disclose whether, within the past 3 months, |
24 | | pursuant to its credit default swap market-making |
25 | | activities, the firm has entered into any State of Illinois |
26 | | credit default swaps ("CDS"); |
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1 | | (2) include, in the event of State of Illinois CDS |
2 | | activity, disclosure of the firm's cumulative notional |
3 | | volume of State of Illinois CDS trades and the firm's |
4 | | outstanding gross and net notional amount of State of |
5 | | Illinois CDS, as of the end of the current 3-month period; |
6 | | (3) indicate, pursuant to the firm's proprietary |
7 | | trading activities, disclosure of whether the firm, within |
8 | | the past 3 months, has entered into any proprietary trades |
9 | | for its own account in State of Illinois CDS; |
10 | | (4) include, in the event of State of Illinois |
11 | | proprietary trades, disclosure of the firm's outstanding |
12 | | gross and net notional amount of proprietary State of |
13 | | Illinois CDS and whether the net position is short or long |
14 | | credit protection, as of the end of the current 3-month |
15 | | period; |
16 | | (5) list all time periods during the past 3 months |
17 | | during which the firm held net long or net short State of |
18 | | Illinois CDS proprietary credit protection positions, the |
19 | | amount of such positions, and whether those positions were |
20 | | net long or net short credit protection positions; and |
21 | | (6) indicate whether, within the previous 3 months, the |
22 | | firm released any publicly available research or marketing |
23 | | reports that reference State of Illinois CDS and include |
24 | | those research or marketing reports as attachments. |
25 | | (g) All entities included on a Governor's Office of |
26 | | Management and Budget's pool of qualified underwriting banks |
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1 | | list shall, as soon as possible after March 18, 2011 (the |
2 | | effective date of Public Act 96-1554), but not later than |
3 | | January 21, 2011, and on a quarterly fiscal basis thereafter, |
4 | | provide a written report to the Governor's Office of Management |
5 | | and Budget and the Illinois Comptroller. The written reports |
6 | | submitted to the Comptroller shall be published on the |
7 | | Comptroller's Internet website. The written reports, at a |
8 | | minimum, shall: |
9 | | (1) disclose whether, within the past 3 months, |
10 | | pursuant to its credit default swap market-making |
11 | | activities, the firm has entered into any State of Illinois |
12 | | credit default swaps ("CDS"); |
13 | | (2) include, in the event of State of Illinois CDS |
14 | | activity, disclosure of the firm's cumulative notional |
15 | | volume of State of Illinois CDS trades and the firm's |
16 | | outstanding gross and net notional amount of State of |
17 | | Illinois CDS, as of the end of the current 3-month period; |
18 | | (3) indicate, pursuant to the firm's proprietary |
19 | | trading activities, disclosure of whether the firm, within |
20 | | the past 3 months, has entered into any proprietary trades |
21 | | for its own account in State of Illinois CDS; |
22 | | (4) include, in the event of State of Illinois |
23 | | proprietary trades, disclosure of the firm's outstanding |
24 | | gross and net notional amount of proprietary State of |
25 | | Illinois CDS and whether the net position is short or long |
26 | | credit protection, as of the end of the current 3-month |
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1 | | period; |
2 | | (5) list all time periods during the past 3 months |
3 | | during which the firm held net long or net short State of |
4 | | Illinois CDS proprietary credit protection positions, the |
5 | | amount of such positions, and whether those positions were |
6 | | net long or net short credit protection positions; and |
7 | | (6) indicate whether, within the previous 3 months, the |
8 | | firm released any publicly available research or marketing |
9 | | reports that reference State of Illinois CDS and include |
10 | | those research or marketing reports as attachments. |
11 | | (h) Notwithstanding any other provision of this Section, |
12 | | for purposes of maximizing market efficiencies and cost |
13 | | savings, Income Tax Proceed Bonds may be issued and sold from |
14 | | time to time, in one or more series, in such amounts and at |
15 | | such prices as may be directed by the Governor, upon |
16 | | recommendation by the Director of the Governor's Office of |
17 | | Management and Budget. Income Tax Proceed Bonds shall be in |
18 | | such form, either coupon, registered, or book entry, in such |
19 | | denominations, shall bear interest payable at such times and at |
20 | | such fixed or variable rate or rates, and be dated as shall be |
21 | | fixed and determined by the Director of the Governor's Office |
22 | | of Management and Budget in the order authorizing the issuance |
23 | | and sale of any series of Income Tax Proceed Bonds, which order |
24 | | shall be approved by the Governor and is herein called a "Bond |
25 | | Sale Order"; provided, however, that interest payable at fixed |
26 | | or variable rates shall not exceed that permitted in the Bond |
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1 | | Authorization Act. Income Tax Proceed Bonds shall be payable at |
2 | | such place or places, within or without the State of Illinois, |
3 | | and may be made registrable as to either principal or as to |
4 | | both principal and interest, as shall be specified in the Bond |
5 | | Sale Order.
Income Tax Proceed Bonds may be callable or subject |
6 | | to purchase and retirement or tender and remarketing as fixed |
7 | | and determined in the Bond Sale Order. |
8 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section |
9 | | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. |
10 | | 7-6-17; revised 8-8-17.)
|
11 | | (30 ILCS 330/11) (from Ch. 127, par. 661)
|
12 | | Sec. 11. Sale of Bonds. Except as otherwise provided in |
13 | | this Section,
Bonds shall be sold from time to time pursuant to
|
14 | | notice of sale and public bid or by negotiated sale
in such |
15 | | amounts and at such
times as is directed by the Governor, upon |
16 | | recommendation by the Director of
the
Governor's Office of |
17 | | Management and Budget. At least 25%, based on total principal |
18 | | amount, of all Bonds issued each fiscal year shall be sold |
19 | | pursuant to notice of sale and public bid. At all times during |
20 | | each fiscal year, no more than 75%, based on total principal |
21 | | amount, of the Bonds issued each fiscal year, shall have been |
22 | | sold by negotiated sale. Failure to satisfy the requirements in |
23 | | the preceding 2 sentences shall not affect the validity of any |
24 | | previously issued Bonds; provided that all Bonds authorized by |
25 | | Public Act 96-43 and Public Act 96-1497 shall not be included |
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1 | | in determining compliance for any fiscal year with the |
2 | | requirements of the preceding 2 sentences; and further provided |
3 | | that refunding Bonds satisfying the requirements of Section 16 |
4 | | of this Act and sold during fiscal year 2009, 2010, 2011, 2017, |
5 | | or 2018 , or 2019 shall not be subject to the requirements in |
6 | | the preceding 2 sentences.
|
7 | | If
any Bonds, including refunding Bonds, are to be sold by |
8 | | negotiated
sale, the
Director of the
Governor's Office of |
9 | | Management and Budget
shall comply with the
competitive request |
10 | | for proposal process set forth in the Illinois
Procurement Code |
11 | | and all other applicable requirements of that Code.
|
12 | | If Bonds are to be sold pursuant to notice of sale and |
13 | | public bid, the
Director of the
Governor's Office of Management |
14 | | and Budget may, from time to time, as Bonds are to be sold, |
15 | | advertise
the sale of the Bonds in at least 2 daily newspapers, |
16 | | one of which is
published in the City of Springfield and one in |
17 | | the City of Chicago. The sale
of the Bonds shall also be
|
18 | | advertised in the volume of the Illinois Procurement Bulletin |
19 | | that is
published by the Department of Central Management |
20 | | Services, and shall be published once at least
10 days prior to |
21 | | the date fixed
for the opening of the bids. The Director of the
|
22 | | Governor's Office of Management and Budget may
reschedule the |
23 | | date of sale upon the giving of such additional notice as the
|
24 | | Director deems adequate to inform prospective bidders of
such |
25 | | change; provided, however, that all other conditions of the |
26 | | sale shall
continue as originally advertised.
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1 | | Executed Bonds shall, upon payment therefor, be delivered |
2 | | to the purchaser,
and the proceeds of Bonds shall be paid into |
3 | | the State Treasury as directed by
Section 12 of this Act.
|
4 | | All Income Tax Proceed Bonds shall comply with this |
5 | | Section. Notwithstanding anything to the contrary, however, |
6 | | for purposes of complying with this Section, Income Tax Proceed |
7 | | Bonds, regardless of the number of series or issuances sold |
8 | | thereunder, shall be
considered a single issue or series. |
9 | | Furthermore, for purposes of complying with the competitive |
10 | | bidding requirements of this Section, the words "at all times" |
11 | | shall not apply to any such sale of the Income Tax Proceed |
12 | | Bonds. The Director of the Governor's Office of Management and |
13 | | Budget shall determine the time and manner of any competitive |
14 | | sale of the Income Tax Proceed Bonds; however, that sale shall |
15 | | under no circumstances take place later than 60 days after the |
16 | | State closes the sale of 75% of the Income Tax Proceed Bonds by |
17 | | negotiated sale. |
18 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section |
19 | | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. |
20 | | 7-6-17; revised 8-15-17.)
|
21 | | (30 ILCS 330/16) (from Ch. 127, par. 666)
|
22 | | Sec. 16. Refunding Bonds. The State of Illinois is |
23 | | authorized to issue,
sell, and provide for the retirement of |
24 | | General Obligation Bonds of the State
of Illinois in the amount |
25 | | of $4,839,025,000, at any time and
from time to time |
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1 | | outstanding, for the purpose of refunding
any State of Illinois |
2 | | general obligation Bonds then outstanding, including
(i) the |
3 | | payment of any redemption premium thereon, (ii) any reasonable |
4 | | expenses of
such refunding, (iii) any interest accrued or to |
5 | | accrue to the earliest
or any subsequent date of redemption or |
6 | | maturity of such outstanding
Bonds , (iv) for fiscal year 2019 |
7 | | only, any necessary payments to providers of interest rate |
8 | | exchange agreements in connection with the termination of such |
9 | | agreements by the State in connection with the refunding, and |
10 | | (v) any interest to accrue to the first interest payment on the
|
11 | | refunding Bonds; provided that all non-refunding Bonds in an |
12 | | issue that includes
refunding Bonds shall mature no later
than |
13 | | the final maturity date of Bonds being refunded; provided that |
14 | | no refunding Bonds shall be offered for sale unless the net |
15 | | present value of debt service savings to be achieved by the |
16 | | issuance of the refunding Bonds is 3% or more of the principal |
17 | | amount of the refunding Bonds to be issued; and further |
18 | | provided that, except for refunding Bonds sold in fiscal year |
19 | | 2009, 2010, 2011, 2017, or 2018, or 2019, the maturities of the |
20 | | refunding Bonds shall not extend beyond the maturities of the |
21 | | Bonds they refund, so that for each fiscal year in the maturity |
22 | | schedule of a particular issue of refunding Bonds, the total |
23 | | amount of refunding principal maturing and redemption amounts |
24 | | due in that fiscal year and all prior fiscal years in that |
25 | | schedule shall be greater than or equal to the total amount of |
26 | | refunded principal and redemption amounts that had been due |
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1 | | over that year and all prior fiscal years prior to the |
2 | | refunding.
|
3 | | The Governor shall notify the State Treasurer and
|
4 | | Comptroller of such refunding. The proceeds received from the |
5 | | sale
of refunding Bonds shall be used for the retirement at |
6 | | maturity or
redemption of such outstanding Bonds on any |
7 | | maturity or redemption date
and, pending such use, shall be |
8 | | placed in escrow, subject to such terms and
conditions as shall |
9 | | be provided for in the Bond Sale Order relating to the
|
10 | | Refunding Bonds. Proceeds not needed for deposit in an escrow |
11 | | account shall
be deposited in the General Obligation Bond |
12 | | Retirement and Interest Fund.
This Act shall constitute an |
13 | | irrevocable and continuing appropriation of all
amounts |
14 | | necessary to establish an escrow account for the purpose of |
15 | | refunding
outstanding general obligation Bonds and to pay the |
16 | | reasonable expenses of such
refunding and of the issuance and |
17 | | sale of the refunding Bonds. Any such
escrowed proceeds may be |
18 | | invested and reinvested
in direct obligations of the United |
19 | | States of America, maturing at such
time or times as shall be |
20 | | appropriate to assure the
prompt payment, when due, of the |
21 | | principal of and interest and redemption
premium, if any,
on |
22 | | the refunded Bonds. After the terms of the escrow have been |
23 | | fully
satisfied, any remaining balance of such proceeds and |
24 | | interest, income and
profits earned or realized on the |
25 | | investments thereof shall be paid into
the General Revenue |
26 | | Fund. The liability of the State upon the Bonds shall
continue, |
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1 | | provided that the holders thereof shall thereafter be entitled |
2 | | to
payment only out of the moneys deposited in the escrow |
3 | | account.
|
4 | | Except as otherwise herein provided in this Section, such |
5 | | refunding Bonds
shall in all other respects be subject to the |
6 | | terms and conditions of this Act.
|
7 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
|
8 | | Section 60-10. The Build Illinois Bond Act is amended by |
9 | | changing Sections 6, 8, and 15 as follows:
|
10 | | (30 ILCS 425/6) (from Ch. 127, par. 2806)
|
11 | | Sec. 6. Conditions for Issuance and Sale of Bonds - |
12 | | Requirements for
Bonds - Master and Supplemental Indentures - |
13 | | Credit and Liquidity
Enhancement. |
14 | | (a) Bonds shall be issued and sold from time to time, in |
15 | | one
or more series, in such amounts and at such prices as |
16 | | directed by the
Governor, upon recommendation by the Director |
17 | | of the
Governor's Office of Management and Budget.
Bonds shall |
18 | | be payable only from the specific sources and secured in the
|
19 | | manner provided in this Act. Bonds shall be in such form, in |
20 | | such
denominations, mature on such dates within 25 years from |
21 | | their date of
issuance, be subject to optional or mandatory |
22 | | redemption, bear interest
payable at such times and at such |
23 | | rate or rates, fixed or variable, and be
dated as shall be |
24 | | fixed and determined by the Director of the
Governor's Office |
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1 | | of Management and Budget
in an order authorizing the
issuance |
2 | | and sale of any series of
Bonds, which order shall be approved |
3 | | by the Governor and is herein called a
"Bond Sale Order"; |
4 | | provided, however, that interest payable at fixed rates
shall |
5 | | not exceed that permitted in "An Act to authorize public |
6 | | corporations
to issue bonds, other evidences of indebtedness |
7 | | and tax anticipation
warrants subject to interest rate |
8 | | limitations set forth therein", approved
May 26, 1970, as now |
9 | | or hereafter amended, and interest payable at variable
rates |
10 | | shall not exceed the maximum rate permitted in the Bond Sale |
11 | | Order.
Said Bonds shall be payable at such place or places, |
12 | | within or without the
State of Illinois,
and may be made |
13 | | registrable
as to either principal only or as to both principal |
14 | | and interest, as shall
be specified in the Bond Sale
Order. |
15 | | Bonds may be callable or subject to purchase and retirement or
|
16 | | remarketing as fixed and determined in the Bond Sale Order. |
17 | | Bonds (i) except for refunding Bonds satisfying the |
18 | | requirements of Section 15 of this Act and sold during fiscal |
19 | | year 2009, 2010, 2011, 2017, or 2018 , or 2019 , must be issued |
20 | | with principal or mandatory redemption amounts in equal |
21 | | amounts, with the first maturity issued occurring within the |
22 | | fiscal year in which the Bonds are issued or within the next |
23 | | succeeding fiscal year and (ii) must mature or be subject to |
24 | | mandatory redemption each fiscal year thereafter up to 25 |
25 | | years, except for refunding Bonds satisfying the requirements |
26 | | of Section 15 of this Act and sold during fiscal year 2009, |
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1 | | 2010, or 2011 which must mature or be subject to mandatory |
2 | | redemption each fiscal year thereafter up to 16 years.
|
3 | | All Bonds authorized under this Act shall be issued |
4 | | pursuant
to a master trust indenture ("Master Indenture") |
5 | | executed and delivered on
behalf of the State by the Director |
6 | | of the
Governor's Office of Management and Budget, such
Master |
7 | | Indenture to be in substantially the form approved in the Bond |
8 | | Sale
Order authorizing the issuance and sale of the initial |
9 | | series of Bonds
issued under this Act. Such initial series of |
10 | | Bonds may, and each
subsequent series of Bonds shall, also be |
11 | | issued pursuant to a supplemental
trust indenture |
12 | | ("Supplemental Indenture") executed and delivered on behalf
of |
13 | | the State by the Director of the
Governor's Office of |
14 | | Management and Budget, each such
Supplemental
Indenture to be |
15 | | in substantially the form approved in the Bond Sale Order
|
16 | | relating to such series. The Master Indenture and any |
17 | | Supplemental
Indenture shall be entered into with a bank or |
18 | | trust company in the State
of Illinois having trust powers and |
19 | | possessing capital and surplus of not
less than $100,000,000. |
20 | | Such indentures shall set forth the terms and
conditions of the |
21 | | Bonds and provide for payment of and security for the
Bonds, |
22 | | including the establishment and maintenance of debt service and
|
23 | | reserve funds, and for other protections for holders of the |
24 | | Bonds.
The term "reserve funds" as used in this Act shall |
25 | | include funds and
accounts established under indentures to |
26 | | provide for the payment of
principal of and premium and |
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1 | | interest on Bonds, to provide for the purchase,
retirement or |
2 | | defeasance of Bonds, to provide for fees of
trustees, |
3 | | registrars, paying agents and other fiduciaries and to provide
|
4 | | for payment of costs of and debt service payable in respect of |
5 | | credit or
liquidity enhancement arrangements, interest rate |
6 | | swaps or guarantees or
financial futures contracts and
indexing |
7 | | and remarketing agents' services.
|
8 | | In the case of any series of Bonds bearing interest at a |
9 | | variable
interest rate ("Variable Rate Bonds"), in lieu of |
10 | | determining the rate or
rates at which such series of Variable |
11 | | Rate Bonds shall bear interest and
the price or prices
at which |
12 | | such Variable Rate Bonds shall be initially sold or remarketed |
13 | | (in
the event of purchase and subsequent resale), the Bond
Sale |
14 | | Order may provide that such interest rates and prices may vary |
15 | | from time to time
depending on criteria established in such |
16 | | Bond Sale Order, which criteria
may include, without |
17 | | limitation, references to indices or variations in
interest |
18 | | rates as may, in the judgment of a remarketing agent, be
|
19 | | necessary to cause Bonds of such series to be remarketable from |
20 | | time to
time at a price equal to their principal amount (or |
21 | | compound accreted
value in the case of original issue discount |
22 | | Bonds), and may provide for
appointment of indexing agents and |
23 | | a bank, trust company,
investment bank or other financial |
24 | | institution to serve as remarketing
agent in that connection. |
25 | | The Bond Sale Order may provide that alternative
interest rates |
26 | | or provisions for establishing alternative interest rates,
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1 | | different security or claim priorities or different call or |
2 | | amortization provisions
will apply during such times as Bonds |
3 | | of any series are held by a person
providing credit or |
4 | | liquidity enhancement arrangements for such Bonds as
|
5 | | authorized in subsection (b) of Section 6 of this Act.
|
6 | | (b) In connection with the issuance of any series of Bonds, |
7 | | the State
may enter into arrangements to provide additional |
8 | | security and liquidity
for such Bonds, including, without |
9 | | limitation, bond or interest rate
insurance or letters of |
10 | | credit, lines of credit, bond purchase contracts or
other |
11 | | arrangements whereby funds are made
available to retire or |
12 | | purchase Bonds, thereby assuring the ability of
owners of the |
13 | | Bonds to sell or redeem their Bonds.
The State may enter into |
14 | | contracts and may agree to pay fees to persons
providing such |
15 | | arrangements, but only under circumstances where the
Director |
16 | | of the Bureau of the Budget
(now Governor's Office of |
17 | | Management and Budget)
certifies that he reasonably expects
the |
18 | | total interest paid or to be paid on the Bonds, together with |
19 | | the fees
for the arrangements (being treated as if interest), |
20 | | would not, taken
together, cause the Bonds to bear interest, |
21 | | calculated to their stated
maturity, at a rate in excess of the |
22 | | rate which the Bonds would bear in the
absence of such |
23 | | arrangements. Any bonds, notes or other evidences of
|
24 | | indebtedness issued pursuant to any such arrangements for the |
25 | | purpose of
retiring and discharging outstanding Bonds
shall |
26 | | constitute refunding Bonds
under Section 15 of this Act. The |
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1 | | State may participate in and enter
into arrangements with |
2 | | respect to interest rate swaps or guarantees or
financial |
3 | | futures contracts for the
purpose of limiting or restricting |
4 | | interest rate risk; provided
that such arrangements shall be |
5 | | made with or executed through banks
having capital and surplus |
6 | | of not less than $100,000,000 or insurance
companies holding |
7 | | the
highest policyholder rating accorded insurers by A.M. Best & |
8 | | Co. or any
comparable rating service or government bond |
9 | | dealers reporting to, trading
with, and recognized as primary |
10 | | dealers by a Federal Reserve Bank and
having capital and |
11 | | surplus of not less than $100,000,000,
or other persons whose
|
12 | | debt securities are rated in the highest long-term categories |
13 | | by both
Moody's Investors' Services, Inc. and Standard & Poor's |
14 | | Corporation.
Agreements incorporating any of the foregoing |
15 | | arrangements may be executed
and delivered by the Director of |
16 | | the
Governor's Office of Management and Budget on behalf of the
|
17 | | State in substantially the form approved in the Bond Sale Order |
18 | | relating to
such Bonds.
|
19 | | (c) "Build America Bonds" in this Section means Bonds |
20 | | authorized by Section 54AA of the Internal Revenue Code of |
21 | | 1986, as amended ("Internal Revenue Code"), and bonds issued |
22 | | from time to time to refund or continue to refund "Build |
23 | | America Bonds". |
24 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
|
25 | | (30 ILCS 425/8) (from Ch. 127, par. 2808)
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1 | | Sec. 8. Sale of Bonds. Bonds, except as otherwise provided |
2 | | in this Section, shall be sold from time to time pursuant to
|
3 | | notice of sale and public bid or by negotiated sale in such |
4 | | amounts and at such
times as are directed by the Governor, upon |
5 | | recommendation by the Director of
the Governor's Office of |
6 | | Management and Budget. At least 25%, based on total principal |
7 | | amount, of all Bonds issued each fiscal year shall be sold |
8 | | pursuant to notice of sale and public bid. At all times during |
9 | | each fiscal year, no more than 75%, based on total principal |
10 | | amount, of the Bonds issued each fiscal year shall have been |
11 | | sold by negotiated sale. Failure to satisfy the requirements in |
12 | | the preceding 2 sentences shall not affect the validity of any |
13 | | previously issued Bonds; and further provided that refunding |
14 | | Bonds satisfying the requirements of Section 15 of this Act and |
15 | | sold during fiscal year 2009, 2010, 2011, 2017, or 2018 , or |
16 | | 2019 shall not be subject to the requirements in the preceding |
17 | | 2 sentences. |
18 | | If any Bonds are to be sold pursuant to notice of sale and |
19 | | public bid, the Director of the
Governor's Office of Management |
20 | | and Budget shall comply with the
competitive request for |
21 | | proposal process set forth in the Illinois
Procurement Code and |
22 | | all other applicable requirements of that Code. |
23 | | If Bonds are to be sold pursuant to notice of sale and |
24 | | public bid, the
Director of the
Governor's Office of Management |
25 | | and Budget may, from time to time, as Bonds are to be sold, |
26 | | advertise
the sale of the Bonds in at least 2 daily newspapers, |
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1 | | one of which is
published in the City of Springfield and one in |
2 | | the City of Chicago. The sale
of the Bonds shall also be
|
3 | | advertised in the volume of the Illinois Procurement Bulletin |
4 | | that is
published by the Department of Central Management |
5 | | Services, and shall be published once at least 10 days prior to |
6 | | the date fixed
for the opening of the bids. The Director of the
|
7 | | Governor's Office of Management and Budget may
reschedule the |
8 | | date of sale upon the giving of such additional notice as the
|
9 | | Director deems adequate to inform prospective bidders of
the |
10 | | change; provided, however, that all other conditions of the |
11 | | sale shall
continue as originally advertised.
Executed Bonds |
12 | | shall, upon payment
therefor, be delivered to the purchaser, |
13 | | and the proceeds of Bonds shall be
paid into the State Treasury |
14 | | as
directed by Section 9 of this Act.
The
Governor or the |
15 | | Director of the
Governor's Office of Management and Budget is |
16 | | hereby authorized
and directed to execute and
deliver contracts |
17 | | of sale with underwriters and to execute and deliver such
|
18 | | certificates, indentures, agreements and documents, including |
19 | | any
supplements or amendments thereto, and to take such actions |
20 | | and do such
things as shall be necessary or desirable to carry |
21 | | out the purposes of this
Act.
Any action authorized or |
22 | | permitted to be taken by the Director of the
Governor's Office |
23 | | of Management and Budget
pursuant to this Act is hereby |
24 | | authorized to be taken
by any person specifically designated by |
25 | | the Governor to take such action
in a certificate signed by the |
26 | | Governor and filed with the Secretary of State.
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1 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
|
2 | | (30 ILCS 425/15) (from Ch. 127, par. 2815)
|
3 | | Sec. 15. Refunding Bonds. Refunding Bonds are hereby |
4 | | authorized for
the purpose of refunding any outstanding Bonds, |
5 | | including the payment of
any redemption premium thereon, any |
6 | | reasonable expenses of such refunding,
and any interest accrued |
7 | | or to accrue to the earliest or any subsequent
date of |
8 | | redemption or maturity of outstanding Bonds; provided that all |
9 | | non-refunding Bonds in an issue that includes
refunding Bonds |
10 | | shall mature no later than the final maturity date of Bonds
|
11 | | being refunded; provided that no refunding Bonds shall be |
12 | | offered for sale unless the net present value of debt service |
13 | | savings to be achieved by the issuance of the refunding Bonds |
14 | | is 3% or more of the principal amount of the refunding Bonds to |
15 | | be issued; and further provided that, except for refunding |
16 | | Bonds sold in fiscal year 2009, 2010, 2011, 2017, or 2018 , or |
17 | | 2019 , the maturities of the refunding Bonds shall not extend |
18 | | beyond the maturities of the Bonds they refund, so that for |
19 | | each fiscal year in the maturity schedule of a particular issue |
20 | | of refunding Bonds, the total amount of refunding principal |
21 | | maturing and redemption amounts due in that fiscal year and all |
22 | | prior fiscal years in that schedule shall be greater than or |
23 | | equal to the total amount of refunded principal and redemption |
24 | | amounts that had been due over that year and all prior fiscal |
25 | | years prior to the refunding.
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1 | | Refunding Bonds may be sold in such amounts and at such |
2 | | times, as
directed by the Governor upon
recommendation by the |
3 | | Director of the
Governor's Office of Management and Budget. The |
4 | | Governor
shall notify the State Treasurer and
Comptroller of |
5 | | such refunding. The proceeds received from the sale of
|
6 | | refunding Bonds shall be used
for the retirement at maturity or |
7 | | redemption of such outstanding Bonds on
any maturity or |
8 | | redemption date and, pending such use, shall be placed in
|
9 | | escrow, subject to such terms and conditions as shall be |
10 | | provided for in
the Bond Sale Order relating to the refunding |
11 | | Bonds. This Act shall
constitute an irrevocable and continuing
|
12 | | appropriation of all amounts necessary to establish an escrow |
13 | | account for
the purpose of refunding outstanding Bonds and to |
14 | | pay the reasonable
expenses of such refunding and of the |
15 | | issuance and sale of the refunding
Bonds. Any such escrowed |
16 | | proceeds may be invested and
reinvested in direct obligations |
17 | | of the United States of America, maturing
at such time or times |
18 | | as shall be appropriate to assure the prompt payment,
when due,
|
19 | | of the principal of and interest and redemption premium, if |
20 | | any, on the
refunded Bonds. After the terms of the escrow have |
21 | | been fully satisfied,
any remaining balance of such proceeds |
22 | | and interest, income and profits
earned or realized on the |
23 | | investments thereof shall be paid into the
General Revenue |
24 | | Fund. The liability of the State upon the refunded Bonds
shall |
25 | | continue, provided that the holders thereof shall thereafter be
|
26 | | entitled to payment only out of the moneys deposited in the |
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1 | | escrow account
and the refunded Bonds shall be deemed paid, |
2 | | discharged and no longer to be
outstanding.
|
3 | | Except as otherwise herein provided in this Section, such |
4 | | refunding Bonds
shall in all other respects be issued pursuant |
5 | | to and subject to the terms
and conditions of this Act and |
6 | | shall be secured by and payable from only the
funds and sources |
7 | | which are provided under this Act.
|
8 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
|
9 | | ARTICLE 65.
|
10 | | Section 65-15. The Illinois Public Aid Code is amended by |
11 | | changing Sections 5-4.2, 5-5.01a, 9A-11, and 12-4.11 and by |
12 | | adding Sections 5-5.05a and 5-5.12b as follows:
|
13 | | (305 ILCS 5/5-4.2) (from Ch. 23, par. 5-4.2)
|
14 | | Sec. 5-4.2. Ambulance services payments. |
15 | | (a) For
ambulance
services provided to a recipient of aid |
16 | | under this Article on or after
January 1, 1993, the Illinois |
17 | | Department shall reimburse ambulance service
providers at |
18 | | rates calculated in accordance with this Section. It is the |
19 | | intent
of the General Assembly to provide adequate |
20 | | reimbursement for ambulance
services so as to ensure adequate |
21 | | access to services for recipients of aid
under this Article and |
22 | | to provide appropriate incentives to ambulance service
|
23 | | providers to provide services in an efficient and |
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1 | | cost-effective manner. Thus,
it is the intent of the General |
2 | | Assembly that the Illinois Department implement
a |
3 | | reimbursement system for ambulance services that, to the extent |
4 | | practicable
and subject to the availability of funds |
5 | | appropriated by the General Assembly
for this purpose, is |
6 | | consistent with the payment principles of Medicare. To
ensure |
7 | | uniformity between the payment principles of Medicare and |
8 | | Medicaid, the
Illinois Department shall follow, to the extent |
9 | | necessary and practicable and
subject to the availability of |
10 | | funds appropriated by the General Assembly for
this purpose, |
11 | | the statutes, laws, regulations, policies, procedures,
|
12 | | principles, definitions, guidelines, and manuals used to |
13 | | determine the amounts
paid to ambulance service providers under |
14 | | Title XVIII of the Social Security
Act (Medicare).
|
15 | | (b) For ambulance services provided to a recipient of aid |
16 | | under this Article
on or after January 1, 1996, the Illinois |
17 | | Department shall reimburse ambulance
service providers based |
18 | | upon the actual distance traveled if a natural
disaster, |
19 | | weather conditions, road repairs, or traffic congestion |
20 | | necessitates
the use of a
route other than the most direct |
21 | | route.
|
22 | | (c) For purposes of this Section, "ambulance services" |
23 | | includes medical
transportation services provided by means of |
24 | | an ambulance, medi-car, service
car, or
taxi.
|
25 | | (c-1) For purposes of this Section, "ground ambulance |
26 | | service" means medical transportation services that are |
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1 | | described as ground ambulance services by the Centers for |
2 | | Medicare and Medicaid Services and provided in a vehicle that |
3 | | is licensed as an ambulance by the Illinois Department of |
4 | | Public Health pursuant to the Emergency Medical Services (EMS) |
5 | | Systems Act. |
6 | | (c-2) For purposes of this Section, "ground ambulance |
7 | | service provider" means a vehicle service provider as described |
8 | | in the Emergency Medical Services (EMS) Systems Act that |
9 | | operates licensed ambulances for the purpose of providing |
10 | | emergency ambulance services, or non-emergency ambulance |
11 | | services, or both. For purposes of this Section, this includes |
12 | | both ambulance providers and ambulance suppliers as described |
13 | | by the Centers for Medicare and Medicaid Services. |
14 | | (d) This Section does not prohibit separate billing by |
15 | | ambulance service
providers for oxygen furnished while |
16 | | providing advanced life support
services.
|
17 | | (e) Beginning with services rendered on or after July 1, |
18 | | 2008, all providers of non-emergency medi-car and service car |
19 | | transportation must certify that the driver and employee |
20 | | attendant, as applicable, have completed a safety program |
21 | | approved by the Department to protect both the patient and the |
22 | | driver, prior to transporting a patient.
The provider must |
23 | | maintain this certification in its records. The provider shall |
24 | | produce such documentation upon demand by the Department or its |
25 | | representative. Failure to produce documentation of such |
26 | | training shall result in recovery of any payments made by the |
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1 | | Department for services rendered by a non-certified driver or |
2 | | employee attendant. Medi-car and service car providers must |
3 | | maintain legible documentation in their records of the driver |
4 | | and, as applicable, employee attendant that actually |
5 | | transported the patient. Providers must recertify all drivers |
6 | | and employee attendants every 3 years.
|
7 | | Notwithstanding the requirements above, any public |
8 | | transportation provider of medi-car and service car |
9 | | transportation that receives federal funding under 49 U.S.C. |
10 | | 5307 and 5311 need not certify its drivers and employee |
11 | | attendants under this Section, since safety training is already |
12 | | federally mandated.
|
13 | | (f) With respect to any policy or program administered by |
14 | | the Department or its agent regarding approval of non-emergency |
15 | | medical transportation by ground ambulance service providers, |
16 | | including, but not limited to, the Non-Emergency |
17 | | Transportation Services Prior Approval Program (NETSPAP), the |
18 | | Department shall establish by rule a process by which ground |
19 | | ambulance service providers of non-emergency medical |
20 | | transportation may appeal any decision by the Department or its |
21 | | agent for which no denial was received prior to the time of |
22 | | transport that either (i) denies a request for approval for |
23 | | payment of non-emergency transportation by means of ground |
24 | | ambulance service or (ii) grants a request for approval of |
25 | | non-emergency transportation by means of ground ambulance |
26 | | service at a level of service that entitles the ground |
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1 | | ambulance service provider to a lower level of compensation |
2 | | from the Department than the ground ambulance service provider |
3 | | would have received as compensation for the level of service |
4 | | requested. The rule shall be filed by December 15, 2012 and |
5 | | shall provide that, for any decision rendered by the Department |
6 | | or its agent on or after the date the rule takes effect, the |
7 | | ground ambulance service provider shall have 60 days from the |
8 | | date the decision is received to file an appeal. The rule |
9 | | established by the Department shall be, insofar as is |
10 | | practical, consistent with the Illinois Administrative |
11 | | Procedure Act. The Director's decision on an appeal under this |
12 | | Section shall be a final administrative decision subject to |
13 | | review under the Administrative Review Law. |
14 | | (f-5) Beginning 90 days after July 20, 2012 (the effective |
15 | | date of Public Act 97-842), (i) no denial of a request for |
16 | | approval for payment of non-emergency transportation by means |
17 | | of ground ambulance service, and (ii) no approval of |
18 | | non-emergency transportation by means of ground ambulance |
19 | | service at a level of service that entitles the ground |
20 | | ambulance service provider to a lower level of compensation |
21 | | from the Department than would have been received at the level |
22 | | of service submitted by the ground ambulance service provider, |
23 | | may be issued by the Department or its agent unless the |
24 | | Department has submitted the criteria for determining the |
25 | | appropriateness of the transport for first notice publication |
26 | | in the Illinois Register pursuant to Section 5-40 of the |
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1 | | Illinois Administrative Procedure Act. |
2 | | (g) Whenever a patient covered by a medical assistance |
3 | | program under this Code or by another medical program |
4 | | administered by the Department is being discharged from a |
5 | | facility, a physician discharge order as described in this |
6 | | Section shall be required for each patient whose discharge |
7 | | requires medically supervised ground ambulance services. |
8 | | Facilities shall develop procedures for a physician with |
9 | | medical staff privileges to provide a written and signed |
10 | | physician discharge order. The physician discharge order shall |
11 | | specify the level of ground ambulance services needed and |
12 | | complete a medical certification establishing the criteria for |
13 | | approval of non-emergency ambulance transportation, as |
14 | | published by the Department of Healthcare and Family Services, |
15 | | that is met by the patient. This order and the medical |
16 | | certification shall be completed prior to ordering an ambulance |
17 | | service and prior to patient discharge. |
18 | | Pursuant to subsection (E) of Section 12-4.25 of this Code, |
19 | | the Department is entitled to recover overpayments paid to a |
20 | | provider or vendor, including, but not limited to, from the |
21 | | discharging physician, the discharging facility, and the |
22 | | ground ambulance service provider, in instances where a |
23 | | non-emergency ground ambulance service is rendered as the |
24 | | result of improper or false certification. |
25 | | (h) On and after July 1, 2012, the Department shall reduce |
26 | | any rate of reimbursement for services or other payments or |
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1 | | alter any methodologies authorized by this Code to reduce any |
2 | | rate of reimbursement for services or other payments in |
3 | | accordance with Section 5-5e. |
4 | | (i) On and after July 1, 2018, the Department shall |
5 | | increase the base rate of reimbursement for both base charges |
6 | | and mileage charges for ground ambulance service providers for |
7 | | medical transportation services provided by means of a ground |
8 | | ambulance to a level not lower than 112% of the base rate in |
9 | | effect as of June 30, 2018. |
10 | | (Source: P.A. 97-584, eff. 8-26-11; 97-689, eff. 6-14-12; |
11 | | 97-842, eff. 7-20-12; 98-463, eff. 8-16-13.)
|
12 | | (305 ILCS 5/5-5.01a)
|
13 | | Sec. 5-5.01a. Supportive living facilities program. |
14 | | (a) The
Department shall establish and provide oversight |
15 | | for a program of supportive living facilities that seek to |
16 | | promote
resident independence, dignity, respect, and |
17 | | well-being in the most
cost-effective manner.
|
18 | | A supportive living facility is (i) a free-standing |
19 | | facility or (ii) a distinct
physical and operational entity |
20 | | within a mixed-use building that meets the criteria established |
21 | | in subsection (d). A supportive
living facility integrates |
22 | | housing with health, personal care, and supportive
services and |
23 | | is a designated setting that offers residents their own
|
24 | | separate, private, and distinct living units.
|
25 | | Sites for the operation of the program
shall be selected by |
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1 | | the Department based upon criteria
that may include the need |
2 | | for services in a geographic area, the
availability of funding, |
3 | | and the site's ability to meet the standards.
|
4 | | (b) Beginning July 1, 2014, subject to federal approval, |
5 | | the Medicaid rates for supportive living facilities shall be |
6 | | equal to the supportive living facility Medicaid rate effective |
7 | | on June 30, 2014 increased by 8.85%.
Once the assessment |
8 | | imposed at Article V-G of this Code is determined to be a |
9 | | permissible tax under Title XIX of the Social Security Act, the |
10 | | Department shall increase the Medicaid rates for supportive |
11 | | living facilities effective on July 1, 2014 by 9.09%. The |
12 | | Department shall apply this increase retroactively to coincide |
13 | | with the imposition of the assessment in Article V-G of this |
14 | | Code in accordance with the approval for federal financial |
15 | | participation by the Centers for Medicare and Medicaid |
16 | | Services. |
17 | | The Medicaid rates for supportive living facilities |
18 | | effective on July 1, 2017 must be equal to the rates in effect |
19 | | for supportive living facilities on June 30, 2017 increased by |
20 | | 2.8%. |
21 | | The Medicaid rates for supportive living facilities |
22 | | effective on July 1, 2018 must be equal to the rates in effect |
23 | | for supportive living facilities on June 30, 2018. |
24 | | (c) The Department may adopt rules to implement this |
25 | | Section. Rules that
establish or modify the services, |
26 | | standards, and conditions for participation
in the program |
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1 | | shall be adopted by the Department in consultation
with the |
2 | | Department on Aging, the Department of Rehabilitation |
3 | | Services, and
the Department of Mental Health and Developmental |
4 | | Disabilities (or their
successor agencies).
|
5 | | (d) Subject to federal approval by the Centers for Medicare |
6 | | and Medicaid Services, the Department shall accept for |
7 | | consideration of certification under the program any |
8 | | application for a site or building where distinct parts of the |
9 | | site or building are designated for purposes other than the |
10 | | provision of supportive living services, but only if: |
11 | | (1) those distinct parts of the site or building are |
12 | | not designated for the purpose of providing assisted living |
13 | | services as required under the Assisted Living and Shared |
14 | | Housing Act; |
15 | | (2) those distinct parts of the site or building are |
16 | | completely separate from the part of the building used for |
17 | | the provision of supportive living program services, |
18 | | including separate entrances; |
19 | | (3) those distinct parts of the site or building do not |
20 | | share any common spaces with the part of the building used |
21 | | for the provision of supportive living program services; |
22 | | and |
23 | | (4) those distinct parts of the site or building do not |
24 | | share staffing with the part of the building used for the |
25 | | provision of supportive living program services. |
26 | | (e) Facilities or distinct parts of facilities which are |
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1 | | selected as supportive
living facilities and are in good |
2 | | standing with the Department's rules are
exempt from the |
3 | | provisions of the Nursing Home Care Act and the Illinois Health
|
4 | | Facilities Planning Act.
|
5 | | (Source: P.A. 100-23, eff. 7-6-17; 100-583, eff. 4-6-18.)
|
6 | | (305 ILCS 5/5-5.05a new) |
7 | | Sec. 5-5.05a. Reimbursement rates; community mental health |
8 | | centers. Notwithstanding the provisions of any other law,
|
9 | | reimbursement rates, including enhanced payment rates and rate
|
10 | | add-ons, for psychiatric and behavioral health services
|
11 | | provided in or by community mental health centers licensed or
|
12 | | certified by the Department of Human Services shall not be
|
13 | | lower than the rates for such services in effect on November 1,
|
14 | | 2017. The Department of Healthcare and Family Services shall
|
15 | | apply for any waiver or State Plan amendment, if required, to
|
16 | | implement the reimbursement rates established in this Section.
|
17 | | Implementation of the reimbursement rates shall be contingent
|
18 | | on federal approval.
|
19 | | (305 ILCS 5/5-5.12b new) |
20 | | Sec. 5-5.12b. Critical access care pharmacy program. |
21 | | (a) As used in this Section: |
22 | | "Critical access care pharmacy" means an Illinois-based |
23 | | brick and mortar pharmacy that is located in a county with |
24 | | fewer than 50,000 residents and that owns fewer than 10 |
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1 | | pharmacies. |
2 | | "Critical access care pharmacy program payment" means the |
3 | | number of individual prescriptions a critical access care |
4 | | pharmacy fills during that quarter multiplied by the lesser of |
5 | | the individual payment amount or the dispensing reimbursement |
6 | | rate made by the Department under the medical assistance |
7 | | program as of April 1, 2018. |
8 | | "Individual payment amount" means the dividend of 1/4 of |
9 | | the annual amount appropriated for the critical access care |
10 | | pharmacy program by the number of prescriptions filled by all |
11 | | critical access care pharmacies reimbursed by Medicaid managed |
12 | | care organizations that quarter. |
13 | | (b) Subject to appropriations, the Department shall |
14 | | establish a critical access care pharmacy program to ensure the |
15 | | sustainability of critical access pharmacies throughout the |
16 | | State of Illinois. |
17 | | (c) The critical access care pharmacy program shall not |
18 | | exceed $10,000,000 annually and individual payment amounts per |
19 | | prescription shall not exceed the dispensing rate that the |
20 | | Department would have reimbursed under the Medical Assistance |
21 | | Program as of April 1, 2018. |
22 | | (d) Quarterly, the Department shall determine the number of |
23 | | prescriptions filled by critical access care pharmacies |
24 | | reimbursed by Medicaid managed care organizations utilizing |
25 | | encounter data available to the Department. The Department |
26 | | shall determine the individual payment amount per prescription |
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1 | | by dividing 1/4 of the annual amount appropriated for the |
2 | | critical access care pharmacy program by the number of |
3 | | prescriptions filled by all critical access care pharmacies |
4 | | reimbursed by Medicaid managed care organizations that |
5 | | quarter. If the individual payment amount per prescription as |
6 | | calculated using quarterly prescription amounts exceeds the |
7 | | reimbursement rate under the medical assistance program as of |
8 | | April 1, 2018, then the individual payment amount per |
9 | | prescription shall be the dispensing reimbursement rate under |
10 | | the medical assistance program as of April 1, 2018. |
11 | | (e) Quarterly, the Department shall distribute to critical |
12 | | access care pharmacies a critical access care pharmacy program |
13 | | payment. The first payment shall be calculated utilizing the |
14 | | encounter data from the last quarter of State fiscal year 2018. |
15 | | (f) The Department may adopt rules permitting an |
16 | | Illinois-based brick and mortar pharmacy that owns fewer than |
17 | | 10 pharmacies to receive critical access care pharmacy program |
18 | | payments in the same manner as a critical access care pharmacy, |
19 | | regardless of whether the pharmacy is located in a county with |
20 | | a population of less than 50,000.
|
21 | | (305 ILCS 5/9A-11) (from Ch. 23, par. 9A-11)
|
22 | | Sec. 9A-11. Child care.
|
23 | | (a) The General Assembly recognizes that families with |
24 | | children need child
care in order to work. Child care is |
25 | | expensive and families with low incomes,
including those who |
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1 | | are transitioning from welfare to work, often struggle to
pay |
2 | | the costs of day care. The
General Assembly understands the |
3 | | importance of helping low income working
families become and |
4 | | remain self-sufficient. The General Assembly also believes
|
5 | | that it is the responsibility of families to share in the costs |
6 | | of child care.
It is also the preference of the General |
7 | | Assembly that all working poor
families should be treated |
8 | | equally, regardless of their welfare status.
|
9 | | (b) To the extent resources permit, the Illinois Department |
10 | | shall provide
child care services to parents or other relatives |
11 | | as defined by rule who are
working or participating in |
12 | | employment or Department approved
education or training |
13 | | programs. At a minimum, the Illinois Department shall
cover the |
14 | | following categories of families:
|
15 | | (1) recipients of TANF under Article IV participating |
16 | | in work and training
activities as specified in the |
17 | | personal plan for employment and
self-sufficiency;
|
18 | | (2) families transitioning from TANF to work;
|
19 | | (3) families at risk of becoming recipients of TANF;
|
20 | | (4) families with special needs as defined by rule;
|
21 | | (5) working families with very low incomes as defined |
22 | | by rule; and
|
23 | | (6) families that are not recipients of TANF and that |
24 | | need child care assistance to participate in education and |
25 | | training activities. |
26 | | The Department shall specify by rule the conditions of |
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1 | | eligibility, the
application process, and the types, amounts, |
2 | | and duration of services.
Eligibility for
child care benefits |
3 | | and the amount of child care provided may vary based on
family |
4 | | size, income,
and other factors as specified by rule.
|
5 | | In determining income eligibility for child care benefits, |
6 | | the Department
annually, at the beginning of each fiscal year, |
7 | | shall
establish, by rule, one income threshold for each family |
8 | | size, in relation to
percentage of State median income for a |
9 | | family of that size, that makes
families with incomes below the |
10 | | specified threshold eligible for assistance
and families with |
11 | | incomes above the specified threshold ineligible for
|
12 | | assistance. Through and including fiscal year 2007, the |
13 | | specified threshold must be no less than 50% of the
|
14 | | then-current State median income for each family size. |
15 | | Beginning in fiscal year 2008, the specified threshold must be |
16 | | no less than 185% of the then-current federal poverty level for |
17 | | each family size.
|
18 | | In determining eligibility for
assistance, the Department |
19 | | shall not give preference to any category of
recipients
or give |
20 | | preference to individuals based on their receipt of benefits |
21 | | under this
Code.
|
22 | | Nothing in this Section shall be
construed as conferring |
23 | | entitlement status to eligible families.
|
24 | | The Illinois
Department is authorized to lower income |
25 | | eligibility ceilings, raise parent
co-payments, create waiting |
26 | | lists, or take such other actions during a fiscal
year as are |
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1 | | necessary to ensure that child care benefits paid under this
|
2 | | Article do not exceed the amounts appropriated for those child |
3 | | care benefits.
These changes may be accomplished by emergency |
4 | | rule under Section 5-45 of the
Illinois Administrative |
5 | | Procedure Act, except that the limitation on the number
of |
6 | | emergency rules that may be adopted in a 24-month period shall |
7 | | not apply.
|
8 | | The Illinois Department may contract with other State |
9 | | agencies or child care
organizations for the administration of |
10 | | child care services.
|
11 | | (c) Payment shall be made for child care that otherwise |
12 | | meets the
requirements of this Section and applicable standards |
13 | | of State and local
law and regulation, including any |
14 | | requirements the Illinois Department
promulgates by rule in |
15 | | addition to the licensure
requirements
promulgated by the |
16 | | Department of Children and Family Services and Fire
Prevention |
17 | | and Safety requirements promulgated by the Office of the State
|
18 | | Fire Marshal and is provided in any of the following:
|
19 | | (1) a child care center which is licensed or exempt |
20 | | from licensure
pursuant to Section 2.09 of the Child Care |
21 | | Act of 1969;
|
22 | | (2) a licensed child care home or home exempt from |
23 | | licensing;
|
24 | | (3) a licensed group child care home;
|
25 | | (4) other types of child care, including child care |
26 | | provided
by relatives or persons living in the same home as |
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1 | | the child, as determined by
the Illinois Department by |
2 | | rule.
|
3 | | (c-5)
Solely for the purposes of coverage under the |
4 | | Illinois Public Labor Relations Act, child and day care home |
5 | | providers, including licensed and license exempt, |
6 | | participating in the Department's child care assistance |
7 | | program shall be considered to be public employees and the |
8 | | State of Illinois shall be considered to be their employer as |
9 | | of the effective date of this amendatory Act of the 94th |
10 | | General Assembly, but not before. The State shall engage in |
11 | | collective bargaining with an exclusive representative of |
12 | | child and day care home providers participating in the child |
13 | | care assistance program concerning their terms and conditions |
14 | | of employment that are within the State's control. Nothing in |
15 | | this subsection shall be understood to limit the right of |
16 | | families receiving services defined in this Section to select |
17 | | child and day care home providers or supervise them within the |
18 | | limits of this Section. The State shall not be considered to be |
19 | | the employer of child and day care home providers for any |
20 | | purposes not specifically provided in this amendatory Act of |
21 | | the 94th General Assembly, including but not limited to, |
22 | | purposes of vicarious liability in tort and purposes of |
23 | | statutory retirement or health insurance benefits. Child and |
24 | | day care home providers shall not be covered by the State |
25 | | Employees Group Insurance Act of 1971. |
26 | | In according child and day care home providers and their |
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1 | | selected representative rights under the Illinois Public Labor |
2 | | Relations Act, the State intends that the State action |
3 | | exemption to application of federal and State antitrust laws be |
4 | | fully available to the extent that their activities are |
5 | | authorized by this amendatory Act of the 94th General Assembly.
|
6 | | (d) The Illinois Department shall establish, by rule, a |
7 | | co-payment scale that provides for cost sharing by families |
8 | | that receive
child care services, including parents whose only |
9 | | income is from
assistance under this Code. The co-payment shall |
10 | | be based on family income and family size and may be based on |
11 | | other factors as appropriate. Co-payments may be waived for |
12 | | families whose incomes are at or below the federal poverty |
13 | | level.
|
14 | | (d-5) The Illinois Department, in consultation with its |
15 | | Child Care and Development Advisory Council, shall develop a |
16 | | plan to revise the child care assistance program's co-payment |
17 | | scale. The plan shall be completed no later than February 1, |
18 | | 2008, and shall include: |
19 | | (1) findings as to the percentage of income that the |
20 | | average American family spends on child care and the |
21 | | relative amounts that low-income families and the average |
22 | | American family spend on other necessities of life;
|
23 | | (2) recommendations for revising the child care |
24 | | co-payment scale to assure that families receiving child |
25 | | care services from the Department are paying no more than |
26 | | they can reasonably afford; |
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1 | | (3) recommendations for revising the child care |
2 | | co-payment scale to provide at-risk children with complete |
3 | | access to Preschool for All and Head Start; and |
4 | | (4) recommendations for changes in child care program |
5 | | policies that affect the affordability of child care.
|
6 | | (e) (Blank).
|
7 | | (f) The Illinois Department shall, by rule, set rates to be |
8 | | paid for the
various types of child care. Child care may be |
9 | | provided through one of the
following methods:
|
10 | | (1) arranging the child care through eligible |
11 | | providers by use of
purchase of service contracts or |
12 | | vouchers;
|
13 | | (2) arranging with other agencies and community |
14 | | volunteer groups for
non-reimbursed child care;
|
15 | | (3) (blank); or
|
16 | | (4) adopting such other arrangements as the Department |
17 | | determines
appropriate.
|
18 | | (f-1) Within 30 days after the effective date of this |
19 | | amendatory Act of the 100th General Assembly, the Department of |
20 | | Human Services shall establish rates for child care providers |
21 | | that are no less than the rates in effect on January 1, 2018 |
22 | | increased by 4.26%. |
23 | | (f-5) (Blank). |
24 | | (g) Families eligible for assistance under this Section |
25 | | shall be given the
following options:
|
26 | | (1) receiving a child care certificate issued by the |
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1 | | Department or a
subcontractor of the Department that may be |
2 | | used by the parents as payment for
child care and |
3 | | development services only; or
|
4 | | (2) if space is available, enrolling the child with a |
5 | | child care provider
that has a purchase of service contract |
6 | | with the Department or a subcontractor
of the Department |
7 | | for the provision of child care and development services.
|
8 | | The Department may identify particular priority |
9 | | populations for whom they may
request special |
10 | | consideration by a provider with purchase of service
|
11 | | contracts, provided that the providers shall be permitted |
12 | | to maintain a balance
of clients in terms of household |
13 | | incomes and families and children with special
needs, as |
14 | | defined by rule.
|
15 | | (Source: P.A. 100-387, eff. 8-25-17.)
|
16 | | (305 ILCS 5/12-4.11) (from Ch. 23, par. 12-4.11)
|
17 | | Sec. 12-4.11. Grant amounts. The Department,
with due |
18 | | regard for and subject to budgetary limitations, shall |
19 | | establish
grant amounts for each of the programs, by |
20 | | regulation. The grant amounts may
vary by program, size of |
21 | | assistance unit and geographic area. Grant amounts under the |
22 | | Temporary Assistance for Needy Families (TANF) program may not |
23 | | vary on the basis of a TANF recipient's county of residence.
|
24 | | Aid payments shall not be reduced except: (1) for changes |
25 | | in the cost of
items included in the grant amounts, or (2) for |
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1 | | changes in the expenses of the
recipient, or (3) for changes in |
2 | | the income or resources available to the
recipient, or (4) for |
3 | | changes in grants resulting from adoption of a
consolidated |
4 | | grant amount.
|
5 | | The maximum benefit levels provided to TANF recipients |
6 | | shall increase as follows: beginning October 1, 2018, the |
7 | | Department of Human Services shall increase TANF grant amounts |
8 | | in effect on September 30, 2018 to at least 30% of the most |
9 | | recent United States Department of Health and Human Services |
10 | | Federal Poverty Guidelines for each family size. |
11 | | TANF grants for child-only assistance units shall be at |
12 | | least 75% of TANF grants for assistance units of the same size |
13 | | that consist of a caretaker relative with children. |
14 | | Subject to appropriation, beginning on July 1, 2008, the |
15 | | Department of Human Services shall increase TANF grant amounts |
16 | | in effect on June 30, 2008 by 15%. The Department is authorized |
17 | | to administer this increase but may not otherwise adopt any |
18 | | rule to implement this increase. |
19 | | In fixing standards to govern payments or reimbursements |
20 | | for funeral
and burial expenses, the Department shall establish |
21 | | a minimum allowable
amount of
not less than
$1,000 for |
22 | | Department payment of funeral services and not less than $500 |
23 | | for
Department payment of burial or cremation services. On |
24 | | January 1, 2006, July 1, 2006, and July 1, 2007, the Department |
25 | | shall increase the minimum reimbursement amount for funeral and |
26 | | burial expenses under this Section by a percentage equal to the |
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1 | | percentage increase in the Consumer Price Index for All Urban |
2 | | Consumers, if any, during the 12 months immediately preceding |
3 | | that January 1 or July 1. In establishing the minimum
allowable
|
4 | | amount, the Department shall take into account the services
|
5 | | essential to a dignified, low-cost (i) funeral and (ii) burial |
6 | | or
cremation, including reasonable
amounts that may be |
7 | | necessary for
burial space and cemetery charges, and any |
8 | | applicable taxes or other
required governmental fees or |
9 | | charges. If no
person has agreed to pay the total cost of the |
10 | | (i) funeral and
(ii) burial or cremation
charges, the |
11 | | Department shall pay the vendor the actual costs of the (i)
|
12 | | funeral
and
(ii) burial or cremation, or the minimum allowable |
13 | | amount for each service as
established by
the Department, |
14 | | whichever is less, provided that the Department reduces its
|
15 | | payments by
the amount available from the following sources: |
16 | | the decedent's assets
and
available resources and the |
17 | | anticipated amounts of any death benefits available
to the
|
18 | | decedent's estate, and amounts paid and arranged to be paid by |
19 | | the
decedent's legally
responsible relatives. A legally |
20 | | responsible relative is expected to pay
(i) funeral and (ii) |
21 | | burial
or cremation expenses unless financially unable to do |
22 | | so.
|
23 | | Nothing contained in this Section or in any other Section |
24 | | of this
Code shall be construed to prohibit the Illinois |
25 | | Department (1) from
consolidating existing standards on the |
26 | | basis of any standards which are
or were in effect on, or |
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1 | | subsequent to July 1, 1969, or (2) from
employing any |
2 | | consolidated standards in determining need for public
aid and |
3 | | the amount of money payment or grant for individual recipients
|
4 | | or recipient families.
|
5 | | (Source: P.A. 95-744, eff. 7-18-08; 95-1055, eff. 4-10-09; |
6 | | 96-1000, eff. 7-2-10.)
|
7 | | ARTICLE 70. GENERAL ASSEMBLY
|
8 | | Section 70-5. The General Assembly Compensation Act is |
9 | | amended by changing Section 1 as follows:
|
10 | | (25 ILCS 115/1) (from Ch. 63, par. 14) |
11 | | Sec. 1. Each member of the General Assembly shall receive |
12 | | an annual salary
of $28,000 or as set by the Compensation |
13 | | Review Board, whichever is
greater. The
following named |
14 | | officers, committee chairmen and committee minority spokesmen
|
15 | | shall receive additional amounts per year for
their services as |
16 | | such officers, committee chairmen and committee
minority |
17 | | spokesmen respectively, as set by the Compensation
Review Board |
18 | | or, as follows, whichever is greater: Beginning the second
|
19 | | Wednesday in January 1989, the Speaker and the minority leader |
20 | | of the
House of Representatives and the
President and the |
21 | | minority leader of the Senate, $16,000 each; the
majority |
22 | | leader in the House of Representatives $13,500;
6 assistant
|
23 | | majority leaders and 5 assistant minority leaders in the |
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1 | | Senate,
$12,000
each; 6 assistant majority leaders and 6 |
2 | | assistant minority leaders in
the House of Representatives, |
3 | | $10,500 each; 2 Deputy
Majority leaders in the House of |
4 | | Representatives $11,500 each; and 2 Deputy
Minority leaders in |
5 | | the House of Representatives, $11,500 each; the majority
caucus |
6 | | chairman and minority caucus chairman in the Senate, $12,000 |
7 | | each;
and beginning the second Wednesday in January, 1989, the |
8 | | majority
conference chairman and the minority conference |
9 | | chairman
in the House of Representatives, $10,500 each; |
10 | | beginning
the second Wednesday in January, 1989, the chairman |
11 | | and minority spokesman
of each standing committee of the |
12 | | Senate, except the Rules Committee, the
Committee on |
13 | | Committees, and the Committee on Assignment of Bills, $6,000
|
14 | | each; and beginning the second Wednesday in January, 1989, the |
15 | | chairman and
minority spokesman of each standing and select |
16 | | committee of the House of
Representatives, $6,000 each. A |
17 | | member who serves in more than one
position as an officer, |
18 | | committee chairman, or committee minority spokesman
shall |
19 | | receive only one additional amount based on the position paying |
20 | | the
highest additional amount. The
compensation provided for in |
21 | | this Section to be paid per year to members
of the General |
22 | | Assembly, including the additional sums payable per year
to |
23 | | officers of the General Assembly shall be paid in 12 equal |
24 | | monthly
installments. The first such installment is payable on |
25 | | January 31,
1977. All subsequent equal monthly installments are |
26 | | payable on the last
working day of the month. A member who has |
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1 | | held office any part of a
month is entitled to compensation for |
2 | | an entire month. |
3 | | Mileage shall be paid at the rate of 20 cents per mile |
4 | | before January
9, 1985, and at the mileage allowance rate in |
5 | | effect under regulations
promulgated pursuant to 5 U.S.C. |
6 | | 5707(b)(2) beginning January 9, 1985, for the number
of actual |
7 | | highway miles necessarily and conveniently traveled by the
most |
8 | | feasible route to be present upon convening of the sessions of |
9 | | the
General Assembly by such member in each and every trip |
10 | | during each
session in going to and returning from the seat of |
11 | | government, to be
computed by the Comptroller. A member |
12 | | traveling by public
transportation for such purposes, however, |
13 | | shall be paid his actual cost
of that transportation instead of |
14 | | on the mileage rate if his cost of
public transportation |
15 | | exceeds the amount to which he would be entitled
on a mileage |
16 | | basis. No member may be paid, whether on a mileage basis
or for |
17 | | actual costs of public transportation, for more than one such
|
18 | | trip for each week the General Assembly is actually in session. |
19 | | Each
member shall also receive an allowance of $36 per day for |
20 | | lodging and
meals while in attendance at sessions
of the |
21 | | General Assembly before January 9, 1985; beginning January 9,
|
22 | | 1985, such food and lodging allowance shall be equal to the |
23 | | amount per day
permitted to be deducted for such expenses under |
24 | | the Internal Revenue Code;
however, beginning May 31, 1995, no |
25 | | allowance for food and lodging while in
attendance at sessions |
26 | | is authorized for periods of time after the last day in
May of |
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1 | | each calendar year, except (i) if the General Assembly is |
2 | | convened in
special session by either the Governor or the |
3 | | presiding officers of both
houses, as provided by subsection |
4 | | (b) of Section 5 of Article IV of the
Illinois Constitution or |
5 | | (ii) if the
General Assembly is convened to consider bills |
6 | | vetoed, item vetoed, reduced, or
returned with specific |
7 | | recommendations for change by the Governor as provided
in |
8 | | Section 9 of Article IV of the Illinois Constitution. For |
9 | | fiscal year 2011 and for session days in fiscal years 2012, |
10 | | 2013, 2014, 2015, 2016, 2017, and 2018 , and 2019 only (i) the |
11 | | allowance for lodging and meals is $111 per day and (ii) |
12 | | mileage for automobile travel shall be reimbursed at a rate of |
13 | | $0.39 per mile. |
14 | | Notwithstanding any other provision of law to the contrary, |
15 | | beginning in fiscal year 2012, travel reimbursement for
General |
16 | | Assembly members on non-session days shall be
calculated using |
17 | | the guidelines set forth by the Legislative
Travel Control |
18 | | Board, except that fiscal year 2012, 2013, 2014, 2015, 2016, |
19 | | 2017, and 2018 , and 2019 mileage reimbursement is set at a rate |
20 | | of $0.39 per mile. |
21 | | If a member dies having received only a portion of the |
22 | | amount payable
as compensation, the unpaid balance shall be |
23 | | paid to the surviving
spouse of such member, or, if there be |
24 | | none, to the estate of such member. |
25 | | (Source: P.A. 99-355, eff. 8-13-15; 99-523, eff. 6-30-16; |
26 | | 100-25, eff. 7-26-17.)
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1 | | Section 70-10. The Compensation Review Act is amended by |
2 | | adding Section 6.6 as follows:
|
3 | | (25 ILCS 120/6.6 new) |
4 | | Sec. 6.6. FY19 COLAs prohibited. Notwithstanding any
|
5 | | former or current provision of this Act, any other law, any
|
6 | | report of the Compensation Review Board, or any resolution of
|
7 | | the General Assembly to the contrary, members of the General
|
8 | | Assembly, elected executive branch constitutional officers of |
9 | | State
government, and persons in certain appointed offices of |
10 | | State
government, including the membership of State |
11 | | departments,
agencies, boards, and commissions, whose annual |
12 | | compensation
previously was recommended or determined by the |
13 | | Compensation
Review Board, are prohibited from receiving and |
14 | | shall not
receive any increase in compensation that would |
15 | | otherwise apply
based on a cost of living adjustment, as |
16 | | authorized by Senate
Joint Resolution 192 of the 86th General |
17 | | Assembly, for or
during the fiscal year beginning July 1, 2018.
|
18 | | ARTICLE 75. TAX PROVISIONS
|
19 | | Section 75-5. The Illinois Income Tax Act is amended by |
20 | | changing Sections 223 and 227 as follows:
|
21 | | (35 ILCS 5/223) |
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1 | | Sec. 223. Hospital credit. |
2 | | (a) For tax years ending on or after December 31, 2012 and |
3 | | ending on or before December 31, 2022 , a taxpayer that is the |
4 | | owner of a hospital licensed under the Hospital Licensing Act, |
5 | | but not including an organization that is exempt from federal |
6 | | income taxes under the Internal Revenue Code, is entitled to a |
7 | | credit against the taxes imposed under subsections (a) and (b) |
8 | | of Section 201 of this Act in an amount equal to the lesser of |
9 | | the amount of real property taxes paid during the tax year on |
10 | | real property used for hospital purposes during the prior tax |
11 | | year or the cost of free or discounted services provided during |
12 | | the tax year pursuant to the hospital's charitable financial |
13 | | assistance policy, measured at cost. |
14 | | (b) If the taxpayer is a partnership or Subchapter S |
15 | | corporation, the credit is allowed to the partners or |
16 | | shareholders in accordance with the determination of income and |
17 | | distributive share of income under Sections 702 and 704 and |
18 | | Subchapter S of the Internal Revenue Code. A transfer of this |
19 | | credit may be made by the taxpayer earning the credit within |
20 | | one year after the credit is earned in accordance with rules |
21 | | adopted by the Department. The Department shall prescribe rules |
22 | | to enforce and administer provisions of this Section. If the |
23 | | amount of the credit exceeds the tax liability for the year, |
24 | | then the excess credit may be carried forward and applied to |
25 | | the tax liability of the 5 taxable years following the excess |
26 | | credit year. The credit shall be applied to the earliest year |
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1 | | for which there is a tax liability. If there are credits from |
2 | | more than one tax year that are available to offset a |
3 | | liability, the earlier credit shall be applied first. In no |
4 | | event shall a credit under this Section reduce the taxpayer's |
5 | | liability to less than zero.
|
6 | | (Source: P.A. 97-688, eff. 6-14-12.)
|
7 | | (35 ILCS 5/227 new) |
8 | | Sec. 227. Adoption credit. |
9 | | (a) Beginning with tax years ending on or after December |
10 | | 31, 2018, in the case of an individual taxpayer there shall be |
11 | | allowed a credit against the tax imposed by subsections (a) and |
12 | | (b) of Section 201 in an amount equal to the amount of the |
13 | | federal adoption tax credit received pursuant to Section 23 of |
14 | | the Internal Revenue Code with respect to the adoption of a |
15 | | qualifying dependent child, subject to the limitations set |
16 | | forth in this subsection and subsection (b). The aggregate |
17 | | amount of qualified adoption expenses which may be taken into |
18 | | account under this Section for all taxable years with respect |
19 | | to the adoption of a qualifying dependent child by the taxpayer |
20 | | shall not exceed $2,000 ($1,000 in the case of a married |
21 | | individual filing a separate return). The credit under this |
22 | | Section shall be allowed: (i) in the case of any expense paid |
23 | | or incurred before the taxable year in which such adoption |
24 | | becomes final, for the taxable year following the taxable year |
25 | | during which such expense is paid or incurred, and (ii) in the |
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1 | | case of an expense paid or incurred during or after the taxable |
2 | | year in which such adoption becomes final, for the taxable year |
3 | | in which such expense is paid or incurred. No credit shall be |
4 | | allowed under this Section for any expense to the extent that |
5 | | funds for such expense are received under any Federal, State, |
6 | | or local program. For purposes of this Section, spouses filing |
7 | | a joint return shall be considered one taxpayer. |
8 | | For a non-resident or part-year resident, the amount of the |
9 | | credit under this Section shall be in proportion to the amount |
10 | | of income attributable to this State. |
11 | | (b) Increased credit amount for resident children. With |
12 | | respect to the adoption of an eligible child who is at least |
13 | | one year old and resides in Illinois at the time the expenses |
14 | | are paid or incurred, subsection (a) shall be applied by |
15 | | substituting $5,000 ($2,500 in the case of a married individual |
16 | | filing a separate return) for $2,000. |
17 | | (c) In no event shall a credit under this Section reduce |
18 | | the taxpayer's liability to less than zero. If the amount of |
19 | | the credit exceeds the income tax liability for the applicable |
20 | | tax year, the excess may be carried forward and applied to the |
21 | | tax liability of the 5 taxable years following the excess |
22 | | credit year. The credit shall be applied to the earliest year |
23 | | for which there is a tax liability. If there are credits from |
24 | | more than one year that are available to offset a liability, |
25 | | the earlier credit shall be applied first. |
26 | | (d) The term "qualified adoption expenses" shall have the |
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1 | | same meaning as under Section 23(d) of the Internal Revenue |
2 | | Code.
|
3 | | ARTICLE 80. MARKETPLACE FAIRNESS
|
4 | | Section 80-5. The Use Tax Act is amended by changing |
5 | | Section 2 as follows:
|
6 | | (35 ILCS 105/2) (from Ch. 120, par. 439.2)
|
7 | | Sec. 2. Definitions. |
8 | | "Use" means the exercise by any person of any right or |
9 | | power over
tangible personal property incident to the ownership |
10 | | of that property,
except that it does not include the sale of |
11 | | such property in any form as
tangible personal property in the |
12 | | regular course of business to the extent
that such property is |
13 | | not first subjected to a use for which it was
purchased, and |
14 | | does not include the use of such property by its owner for
|
15 | | demonstration purposes: Provided that the property purchased |
16 | | is deemed to
be purchased for the purpose of resale, despite |
17 | | first being used, to the
extent to which it is resold as an |
18 | | ingredient of an intentionally produced
product or by-product |
19 | | of manufacturing. "Use" does not mean the demonstration
use or |
20 | | interim use of tangible personal property by a retailer before |
21 | | he sells
that tangible personal property. For watercraft or |
22 | | aircraft, if the period of
demonstration use or interim use by |
23 | | the retailer exceeds 18 months,
the retailer
shall pay on the |
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1 | | retailers' original cost price the tax imposed by this Act,
and |
2 | | no credit for that tax is permitted if the watercraft or |
3 | | aircraft is
subsequently sold by the retailer. "Use" does not |
4 | | mean the physical
incorporation of tangible personal property, |
5 | | to the extent not first subjected
to a use for which it was |
6 | | purchased, as an ingredient or constituent, into
other tangible |
7 | | personal property (a) which is sold in the regular course of
|
8 | | business or (b) which the person incorporating such ingredient |
9 | | or constituent
therein has undertaken at the time of such |
10 | | purchase to cause to be transported
in interstate commerce to |
11 | | destinations outside the State of Illinois: Provided
that the |
12 | | property purchased is deemed to be purchased for the purpose of
|
13 | | resale, despite first being used, to the extent to which it is |
14 | | resold as an
ingredient of an intentionally produced product or |
15 | | by-product of manufacturing.
|
16 | | "Watercraft" means a Class 2, Class 3, or Class 4 |
17 | | watercraft as defined in
Section 3-2 of the Boat Registration |
18 | | and Safety Act, a personal watercraft, or
any boat equipped |
19 | | with an inboard motor.
|
20 | | "Purchase at retail" means the acquisition of the ownership |
21 | | of or title
to tangible personal property through a sale at |
22 | | retail.
|
23 | | "Purchaser" means anyone who, through a sale at retail, |
24 | | acquires the
ownership of tangible personal property for a |
25 | | valuable consideration.
|
26 | | "Sale at retail" means any transfer of the ownership of or |
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1 | | title to
tangible personal property to a purchaser, for the |
2 | | purpose of use, and not
for the purpose of resale in any form |
3 | | as tangible personal property to the
extent not first subjected |
4 | | to a use for which it was purchased, for a
valuable |
5 | | consideration: Provided that the property purchased is deemed |
6 | | to
be purchased for the purpose of resale, despite first being |
7 | | used, to the
extent to which it is resold as an ingredient of |
8 | | an intentionally produced
product or by-product of |
9 | | manufacturing. For this purpose, slag produced as
an incident |
10 | | to manufacturing pig iron or steel and sold is considered to be
|
11 | | an intentionally produced by-product of manufacturing. "Sale |
12 | | at retail"
includes any such transfer made for resale unless |
13 | | made in compliance with
Section 2c of the Retailers' Occupation |
14 | | Tax Act, as incorporated by
reference into Section 12 of this |
15 | | Act. Transactions whereby the possession
of the property is |
16 | | transferred but the seller retains the title as security
for |
17 | | payment of the selling price are sales.
|
18 | | "Sale at retail" shall also be construed to include any |
19 | | Illinois
florist's sales transaction in which the purchase |
20 | | order is received in
Illinois by a florist and the sale is for |
21 | | use or consumption, but the
Illinois florist has a florist in |
22 | | another state deliver the property to the
purchaser or the |
23 | | purchaser's donee in such other state.
|
24 | | Nonreusable tangible personal property that is used by |
25 | | persons engaged in
the business of operating a restaurant, |
26 | | cafeteria, or drive-in is a sale for
resale when it is |
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1 | | transferred to customers in the ordinary course of business
as |
2 | | part of the sale of food or beverages and is used to deliver, |
3 | | package, or
consume food or beverages, regardless of where |
4 | | consumption of the food or
beverages occurs. Examples of those |
5 | | items include, but are not limited to
nonreusable, paper and |
6 | | plastic cups, plates, baskets, boxes, sleeves, buckets
or other |
7 | | containers, utensils, straws, placemats, napkins, doggie bags, |
8 | | and
wrapping or packaging
materials that are transferred to |
9 | | customers as part of the sale of food or
beverages in the |
10 | | ordinary course of business.
|
11 | | The purchase, employment and transfer of such tangible |
12 | | personal property
as newsprint and ink for the primary purpose |
13 | | of conveying news (with or
without other information) is not a |
14 | | purchase, use or sale of tangible
personal property.
|
15 | | "Selling price" means the consideration for a sale valued |
16 | | in money
whether received in money or otherwise, including |
17 | | cash, credits, property
other than as hereinafter provided, and |
18 | | services, but not including the
value of or credit given for |
19 | | traded-in tangible personal property where the
item that is |
20 | | traded-in is of like kind and character as that which is being
|
21 | | sold, and shall be determined without any deduction on account |
22 | | of the cost
of the property sold, the cost of materials used, |
23 | | labor or service cost or
any other expense whatsoever, but does |
24 | | not include interest or finance
charges which appear as |
25 | | separate items on the bill of sale or sales
contract nor |
26 | | charges that are added to prices by sellers on account of the
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1 | | seller's tax liability under the "Retailers' Occupation Tax |
2 | | Act", or on
account of the seller's duty to collect, from the |
3 | | purchaser, the tax that
is imposed by this Act, or, except as |
4 | | otherwise provided with respect to any cigarette tax imposed by |
5 | | a home rule unit, on account of the seller's tax liability |
6 | | under any local occupation tax administered by the Department, |
7 | | or, except as otherwise provided with respect to any cigarette |
8 | | tax imposed by a home rule unit on account of the seller's duty |
9 | | to collect, from the purchasers, the tax that is imposed under |
10 | | any local use tax administered by the Department. Effective |
11 | | December 1, 1985, "selling price"
shall include charges that |
12 | | are added to prices by sellers on account of the
seller's tax |
13 | | liability under the Cigarette Tax Act, on account of the |
14 | | seller's
duty to collect, from the purchaser, the tax imposed |
15 | | under the Cigarette Use
Tax Act, and on account of the seller's |
16 | | duty to collect, from the purchaser,
any cigarette tax imposed |
17 | | by a home rule unit.
|
18 | | Notwithstanding any law to the contrary, for any motor |
19 | | vehicle, as defined in Section 1-146 of the Vehicle Code, that |
20 | | is sold on or after January 1, 2015 for the purpose of leasing |
21 | | the vehicle for a defined period that is longer than one year |
22 | | and (1) is a motor vehicle of the second division that: (A) is |
23 | | a self-contained motor vehicle designed or permanently |
24 | | converted to provide living quarters for recreational, |
25 | | camping, or travel use, with direct walk through access to the |
26 | | living quarters from the driver's seat; (B) is of the van |
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1 | | configuration designed for the transportation of not less than |
2 | | 7 nor more than 16 passengers; or (C) has a gross vehicle |
3 | | weight rating of 8,000 pounds or less or (2) is a motor vehicle |
4 | | of the first division, "selling price" or "amount of sale" |
5 | | means the consideration received by the lessor pursuant to the |
6 | | lease contract, including amounts due at lease signing and all |
7 | | monthly or other regular payments charged over the term of the |
8 | | lease. Also included in the selling price is any amount |
9 | | received by the lessor from the lessee for the leased vehicle |
10 | | that is not calculated at the time the lease is executed, |
11 | | including, but not limited to, excess mileage charges and |
12 | | charges for excess wear and tear. For sales that occur in |
13 | | Illinois, with respect to any amount received by the lessor |
14 | | from the lessee for the leased vehicle that is not calculated |
15 | | at the time the lease is executed, the lessor who purchased the |
16 | | motor vehicle does not incur the tax imposed by the Use Tax Act |
17 | | on those amounts, and the retailer who makes the retail sale of |
18 | | the motor vehicle to the lessor is not required to collect the |
19 | | tax imposed by this Act or to pay the tax imposed by the |
20 | | Retailers' Occupation Tax Act on those amounts. However, the |
21 | | lessor who purchased the motor vehicle assumes the liability |
22 | | for reporting and paying the tax on those amounts directly to |
23 | | the Department in the same form (Illinois Retailers' Occupation |
24 | | Tax, and local retailers' occupation taxes, if applicable) in |
25 | | which the retailer would have reported and paid such tax if the |
26 | | retailer had accounted for the tax to the Department. For |
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1 | | amounts received by the lessor from the lessee that are not |
2 | | calculated at the time the lease is executed, the lessor must |
3 | | file the return and pay the tax to the Department by the due |
4 | | date otherwise required by this Act for returns other than |
5 | | transaction returns. If the retailer is entitled under this Act |
6 | | to a discount for collecting and remitting the tax imposed |
7 | | under this Act to the Department with respect to the sale of |
8 | | the motor vehicle to the lessor, then the right to the discount |
9 | | provided in this Act shall be transferred to the lessor with |
10 | | respect to the tax paid by the lessor for any amount received |
11 | | by the lessor from the lessee for the leased vehicle that is |
12 | | not calculated at the time the lease is executed; provided that |
13 | | the discount is only allowed if the return is timely filed and |
14 | | for amounts timely paid. The "selling price" of a motor vehicle |
15 | | that is sold on or after January 1, 2015 for the purpose of |
16 | | leasing for a defined period of longer than one year shall not |
17 | | be reduced by the value of or credit given for traded-in |
18 | | tangible personal property owned by the lessor, nor shall it be |
19 | | reduced by the value of or credit given for traded-in tangible |
20 | | personal property owned by the lessee, regardless of whether |
21 | | the trade-in value thereof is assigned by the lessee to the |
22 | | lessor. In the case of a motor vehicle that is sold for the |
23 | | purpose of leasing for a defined period of longer than one |
24 | | year, the sale occurs at the time of the delivery of the |
25 | | vehicle, regardless of the due date of any lease payments. A |
26 | | lessor who incurs a Retailers' Occupation Tax liability on the |
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1 | | sale of a motor vehicle coming off lease may not take a credit |
2 | | against that liability for the Use Tax the lessor paid upon the |
3 | | purchase of the motor vehicle (or for any tax the lessor paid |
4 | | with respect to any amount received by the lessor from the |
5 | | lessee for the leased vehicle that was not calculated at the |
6 | | time the lease was executed) if the selling price of the motor |
7 | | vehicle at the time of purchase was calculated using the |
8 | | definition of "selling price" as defined in this paragraph. |
9 | | Notwithstanding any other provision of this Act to the |
10 | | contrary, lessors shall file all returns and make all payments |
11 | | required under this paragraph to the Department by electronic |
12 | | means in the manner and form as required by the Department. |
13 | | This paragraph does not apply to leases of motor vehicles for |
14 | | which, at the time the lease is entered into, the term of the |
15 | | lease is not a defined period, including leases with a defined |
16 | | initial period with the option to continue the lease on a |
17 | | month-to-month or other basis beyond the initial defined |
18 | | period. |
19 | | The phrase "like kind and character" shall be liberally |
20 | | construed
(including but not limited to any form of motor |
21 | | vehicle for any form of
motor vehicle, or any kind of farm or |
22 | | agricultural implement for any other
kind of farm or |
23 | | agricultural implement), while not including a kind of item
|
24 | | which, if sold at retail by that retailer, would be exempt from |
25 | | retailers'
occupation tax and use tax as an isolated or |
26 | | occasional sale.
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1 | | "Department" means the Department of Revenue.
|
2 | | "Person" means any natural individual, firm, partnership, |
3 | | association,
joint stock company, joint adventure, public or |
4 | | private corporation, limited
liability company, or a
receiver, |
5 | | executor, trustee, guardian or other representative appointed
|
6 | | by order of any court.
|
7 | | "Retailer" means and includes every person engaged in the |
8 | | business of
making sales at retail as defined in this Section.
|
9 | | A person who holds himself or herself out as being engaged |
10 | | (or who habitually
engages) in selling tangible personal |
11 | | property at retail is a retailer
hereunder with respect to such |
12 | | sales (and not primarily in a service
occupation) |
13 | | notwithstanding the fact that such person designs and produces
|
14 | | such tangible personal property on special order for the |
15 | | purchaser and in
such a way as to render the property of value |
16 | | only to such purchaser, if
such tangible personal property so |
17 | | produced on special order serves
substantially the same |
18 | | function as stock or standard items of tangible
personal |
19 | | property that are sold at retail.
|
20 | | A person whose activities are organized and conducted |
21 | | primarily as a
not-for-profit service enterprise, and who |
22 | | engages in selling tangible
personal property at retail |
23 | | (whether to the public or merely to members and
their guests) |
24 | | is a retailer with respect to such transactions, excepting
only |
25 | | a person organized and operated exclusively for charitable, |
26 | | religious
or educational purposes either (1), to the extent of |
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1 | | sales by such person
to its members, students, patients or |
2 | | inmates of tangible personal property
to be used primarily for |
3 | | the purposes of such person, or (2), to the extent
of sales by |
4 | | such person of tangible personal property which is not sold or
|
5 | | offered for sale by persons organized for profit. The selling |
6 | | of school
books and school supplies by schools at retail to |
7 | | students is not
"primarily for the purposes of" the school |
8 | | which does such selling. This
paragraph does not apply to nor |
9 | | subject to taxation occasional dinners,
social or similar |
10 | | activities of a person organized and operated exclusively
for |
11 | | charitable, religious or educational purposes, whether or not |
12 | | such
activities are open to the public.
|
13 | | A person who is the recipient of a grant or contract under |
14 | | Title VII of
the Older Americans Act of 1965 (P.L. 92-258) and |
15 | | serves meals to
participants in the federal Nutrition Program |
16 | | for the Elderly in return for
contributions established in |
17 | | amount by the individual participant pursuant
to a schedule of |
18 | | suggested fees as provided for in the federal Act is not a
|
19 | | retailer under this Act with respect to such transactions.
|
20 | | Persons who engage in the business of transferring tangible |
21 | | personal
property upon the redemption of trading stamps are |
22 | | retailers hereunder when
engaged in such business.
|
23 | | The isolated or occasional sale of tangible personal |
24 | | property at retail
by a person who does not hold himself out as |
25 | | being engaged (or who does not
habitually engage) in selling |
26 | | such tangible personal property at retail or
a sale through a |
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1 | | bulk vending machine does not make such person a retailer
|
2 | | hereunder. However, any person who is engaged in a business |
3 | | which is not
subject to the tax imposed by the "Retailers' |
4 | | Occupation Tax Act" because
of involving the sale of or a |
5 | | contract to sell real estate or a
construction contract to |
6 | | improve real estate, but who, in the course of
conducting such |
7 | | business, transfers tangible personal property to users or
|
8 | | consumers in the finished form in which it was purchased, and |
9 | | which does
not become real estate, under any provision of a |
10 | | construction contract or
real estate sale or real estate sales |
11 | | agreement entered into with some
other person arising out of or |
12 | | because of such nontaxable business, is a
retailer to the |
13 | | extent of the value of the tangible personal property so
|
14 | | transferred. If, in such transaction, a separate charge is made |
15 | | for the
tangible personal property so transferred, the value of |
16 | | such property, for
the purposes of this Act, is the amount so |
17 | | separately charged, but not less
than the cost of such property |
18 | | to the transferor; if no separate charge is
made, the value of |
19 | | such property, for the purposes of this Act, is the cost
to the |
20 | | transferor of such tangible personal property.
|
21 | | "Retailer maintaining a place of business in this State", |
22 | | or any like
term, means and includes any of the following |
23 | | retailers:
|
24 | | (1) 1. A retailer having or maintaining within this |
25 | | State, directly or by
a subsidiary, an office, distribution |
26 | | house, sales house, warehouse or other
place of business, |
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1 | | or any agent or other representative operating within this
|
2 | | State under the authority of the retailer or its |
3 | | subsidiary, irrespective of
whether such place of business |
4 | | or agent or other representative is located here
|
5 | | permanently or temporarily, or whether such retailer or |
6 | | subsidiary is licensed
to do business in this State. |
7 | | However, the ownership of property that is
located at the |
8 | | premises of a printer with which the retailer has |
9 | | contracted for
printing and that consists of the final |
10 | | printed product, property that becomes
a part of the final |
11 | | printed product, or copy from which the printed product is
|
12 | | produced shall not result in the retailer being deemed to |
13 | | have or maintain an
office, distribution house, sales |
14 | | house, warehouse, or other place of business
within this |
15 | | State. |
16 | | (1.1) 1.1. A retailer having a contract with a person |
17 | | located in this State under which the person, for a |
18 | | commission or other consideration based upon the sale of |
19 | | tangible personal property by the retailer, directly or |
20 | | indirectly refers potential customers to the retailer by |
21 | | providing to the potential customers a promotional code or |
22 | | other mechanism that allows the retailer to track purchases |
23 | | referred by such persons. Examples of mechanisms that allow |
24 | | the retailer to track purchases referred by such persons |
25 | | include but are not limited to the use of a link on the |
26 | | person's Internet website, promotional codes distributed |
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1 | | through the person's hand-delivered or mailed material, |
2 | | and promotional codes distributed by the person through |
3 | | radio or other broadcast media. The provisions of this |
4 | | paragraph (1.1) 1.1 shall apply only if the cumulative |
5 | | gross receipts from sales of tangible personal property by |
6 | | the retailer to customers who are referred to the retailer |
7 | | by all persons in this State under such contracts exceed |
8 | | $10,000 during the preceding 4 quarterly periods ending on |
9 | | the last day of March, June, September, and December. A |
10 | | retailer meeting the requirements of this paragraph (1.1) |
11 | | 1.1 shall be presumed to be maintaining a place of business |
12 | | in this State but may rebut this presumption by submitting |
13 | | proof that the referrals or other activities pursued within |
14 | | this State by such persons were not sufficient to meet the |
15 | | nexus standards of the United States Constitution during |
16 | | the preceding 4 quarterly periods. |
17 | | (1.2) 1.2. Beginning July 1, 2011, a retailer having a |
18 | | contract with a person located in this State under which: |
19 | | (A) A. the retailer sells the same or substantially |
20 | | similar line of products as the person located in this |
21 | | State and does so using an identical or substantially |
22 | | similar name, trade name, or trademark as the person |
23 | | located in this State; and |
24 | | (B) B. the retailer provides a commission or other |
25 | | consideration to the person located in this State based |
26 | | upon the sale of tangible personal property by the |
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1 | | retailer. |
2 | | The provisions of this paragraph (1.2) 1.2 shall apply only |
3 | | if the cumulative gross receipts from sales of tangible |
4 | | personal property by the retailer to customers in this |
5 | | State under all such contracts exceed $10,000 during the |
6 | | preceding 4 quarterly periods ending on the last day of |
7 | | March, June, September, and December.
|
8 | | (2) 2. A retailer soliciting orders for tangible |
9 | | personal property by
means of a telecommunication or |
10 | | television shopping system (which utilizes toll
free |
11 | | numbers) which is intended by the retailer to be broadcast |
12 | | by cable
television or other means of broadcasting, to |
13 | | consumers located in this State.
|
14 | | (3) 3. A retailer, pursuant to a contract with a |
15 | | broadcaster or publisher
located in this State, soliciting |
16 | | orders for tangible personal property by
means of |
17 | | advertising which is disseminated primarily to consumers |
18 | | located in
this State and only secondarily to bordering |
19 | | jurisdictions.
|
20 | | (4) 4. A retailer soliciting orders for tangible |
21 | | personal property by mail
if the solicitations are |
22 | | substantial and recurring and if the retailer benefits
from |
23 | | any banking, financing, debt collection, |
24 | | telecommunication, or marketing
activities occurring in |
25 | | this State or benefits from the location in this State
of |
26 | | authorized installation, servicing, or repair facilities.
|
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1 | | (5) 5. A retailer that is owned or controlled by the |
2 | | same interests that own
or control any retailer engaging in |
3 | | business in the same or similar line of
business in this |
4 | | State.
|
5 | | (6) 6. A retailer having a franchisee or licensee |
6 | | operating under its trade
name if the franchisee or |
7 | | licensee is required to collect the tax under this
Section.
|
8 | | (7) 7. A retailer, pursuant to a contract with a cable |
9 | | television operator
located in this State, soliciting |
10 | | orders for tangible personal property by
means of |
11 | | advertising which is transmitted or distributed over a |
12 | | cable
television system in this State.
|
13 | | (8) 8. A retailer engaging in activities in Illinois, |
14 | | which activities in
the state in which the retail business |
15 | | engaging in such activities is located
would constitute |
16 | | maintaining a place of business in that state.
|
17 | | (9) Beginning October 1, 2018, a retailer making sales |
18 | | of tangible personal property to purchasers in Illinois |
19 | | from outside of Illinois if: |
20 | | (A) the cumulative gross receipts from sales of |
21 | | tangible personal property to purchasers in Illinois |
22 | | are $100,000 or more; or |
23 | | (B) the retailer enters into 200 or more separate |
24 | | transactions for the sale of tangible personal |
25 | | property to purchasers in Illinois. |
26 | | The retailer shall determine on a quarterly basis, |
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1 | | ending on the last day of March, June, September, and |
2 | | December, whether he or she meets the criteria of either |
3 | | subparagraph (A) or (B) of this paragraph (9) for the |
4 | | preceding 12-month period. If the retailer meets the |
5 | | criteria of either subparagraph (A) or (B) for a 12-month |
6 | | period, he or she is considered a retailer maintaining a |
7 | | place of business in this State and is required to collect |
8 | | and remit the tax imposed under this Act and file returns |
9 | | for one year. At the end of that one-year period, the |
10 | | retailer shall determine whether the retailer met the |
11 | | criteria of either subparagraph (A) or (B) during the |
12 | | preceding 12-month period. If the retailer met the criteria |
13 | | in either subparagraph (A) or (B) for the preceding |
14 | | 12-month period, he or she is considered a retailer |
15 | | maintaining a place of business in this State and is |
16 | | required to collect and remit the tax imposed under this |
17 | | Act and file returns for the subsequent year. If at the end |
18 | | of a one-year period a retailer that was required to |
19 | | collect and remit the tax imposed under this Act determines |
20 | | that he or she did not meet the criteria in either |
21 | | subparagraph (A) or (B) during the preceding 12-month |
22 | | period, the retailer shall subsequently determine on a |
23 | | quarterly basis, ending on the last day of March, June, |
24 | | September, and December, whether he or she meets the |
25 | | criteria of either subparagraph (A) or (B) for the |
26 | | preceding 12-month period. |
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1 | | "Bulk vending machine" means a vending machine,
containing |
2 | | unsorted confections, nuts, toys, or other items designed
|
3 | | primarily to be used or played with by children
which, when a |
4 | | coin or coins of a denomination not larger than $0.50 are |
5 | | inserted, are dispensed in equal portions, at random and
|
6 | | without selection by the customer.
|
7 | | (Source: P.A. 98-628, eff. 1-1-15; 98-1080, eff. 8-26-14; |
8 | | 98-1089, eff. 1-1-15; 99-78, eff. 7-20-15.)
|
9 | | Section 80-10. The Service Use Tax Act is amended by |
10 | | changing Section 2 as follows:
|
11 | | (35 ILCS 110/2) (from Ch. 120, par. 439.32)
|
12 | | Sec. 2. Definitions. In this Act: |
13 | | "Use" means the exercise by any person of any right or |
14 | | power
over tangible personal property incident to the ownership |
15 | | of that
property, but does not include the sale or use for |
16 | | demonstration by him
of that property in any form as tangible |
17 | | personal property in the
regular course of business.
"Use" does |
18 | | not mean the interim
use of
tangible personal property nor the |
19 | | physical incorporation of tangible
personal property, as an |
20 | | ingredient or constituent, into other tangible
personal |
21 | | property, (a) which is sold in the regular course of business
|
22 | | or (b) which the person incorporating such ingredient or |
23 | | constituent
therein has undertaken at the time of such purchase |
24 | | to cause to be
transported in interstate commerce to |
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1 | | destinations outside the State of
Illinois.
|
2 | | "Purchased from a serviceman" means the acquisition of the |
3 | | ownership
of, or title to, tangible personal property through a |
4 | | sale of service.
|
5 | | "Purchaser" means any person who, through a sale of |
6 | | service, acquires
the ownership of, or title to, any tangible |
7 | | personal property.
|
8 | | "Cost price" means the consideration paid by the serviceman |
9 | | for a
purchase valued in money, whether paid in money or |
10 | | otherwise, including
cash, credits and services, and shall be |
11 | | determined without any
deduction on account of the supplier's |
12 | | cost of the property sold or on
account of any other expense |
13 | | incurred by the supplier. When a serviceman
contracts out part |
14 | | or all of the services required in his sale of service,
it |
15 | | shall be presumed that the cost price to the serviceman of the |
16 | | property
transferred to him or her by his or her subcontractor |
17 | | is equal to 50% of
the subcontractor's charges to the |
18 | | serviceman in the absence of proof of
the consideration paid by |
19 | | the subcontractor for the purchase of such property.
|
20 | | "Selling price" means the consideration for a sale valued |
21 | | in money
whether received in money or otherwise, including |
22 | | cash, credits and
service, and shall be determined without any |
23 | | deduction on account of the
serviceman's cost of the property |
24 | | sold, the cost of materials used,
labor or service cost or any |
25 | | other expense whatsoever, but does not
include interest or |
26 | | finance charges which appear as separate items on
the bill of |
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1 | | sale or sales contract nor charges that are added to prices
by |
2 | | sellers on account of the seller's duty to collect, from the
|
3 | | purchaser, the tax that is imposed by this Act.
|
4 | | "Department" means the Department of Revenue.
|
5 | | "Person" means any natural individual, firm, partnership,
|
6 | | association, joint stock company, joint venture, public or |
7 | | private
corporation, limited liability company, and any |
8 | | receiver, executor, trustee,
guardian or other representative |
9 | | appointed by order of any court.
|
10 | | "Sale of service" means any transaction except:
|
11 | | (1) a retail sale of tangible personal property taxable |
12 | | under the
Retailers' Occupation Tax Act or under the Use |
13 | | Tax Act.
|
14 | | (2) a sale of tangible personal property for the |
15 | | purpose of resale
made in compliance with Section 2c of the |
16 | | Retailers' Occupation Tax Act.
|
17 | | (3) except as hereinafter provided, a sale or transfer |
18 | | of tangible
personal property as an incident to the |
19 | | rendering of service for or by
any governmental body, or |
20 | | for or by any corporation, society,
association, |
21 | | foundation or institution organized and operated
|
22 | | exclusively for charitable, religious or educational |
23 | | purposes or any
not-for-profit corporation, society, |
24 | | association, foundation,
institution or organization which |
25 | | has no compensated officers or
employees and which is |
26 | | organized and operated primarily for the
recreation of |
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1 | | persons 55 years of age or older. A limited liability |
2 | | company
may qualify for the exemption under this paragraph |
3 | | only if the limited
liability company is organized and |
4 | | operated exclusively for educational
purposes.
|
5 | | (4) (blank).
|
6 | | (4a) a sale or transfer of tangible personal
property |
7 | | as an incident
to the rendering of service for owners, |
8 | | lessors, or shippers of tangible
personal property which is |
9 | | utilized by interstate carriers for hire for
use as rolling |
10 | | stock moving in interstate commerce so long as so used by
|
11 | | interstate carriers for hire, and equipment operated by a
|
12 | | telecommunications provider, licensed as a common carrier |
13 | | by the Federal
Communications Commission, which is |
14 | | permanently installed in or affixed to
aircraft moving in |
15 | | interstate commerce.
|
16 | | (4a-5) on and after July 1, 2003 and through June 30, |
17 | | 2004, a sale or transfer of a motor vehicle
of
the
second |
18 | | division with a gross vehicle weight in excess of 8,000 |
19 | | pounds as an
incident to the rendering of service if that |
20 | | motor
vehicle is subject
to the commercial distribution fee |
21 | | imposed under Section 3-815.1 of the
Illinois Vehicle
Code. |
22 | | Beginning on July 1, 2004 and through June 30, 2005, the |
23 | | use in this State of motor vehicles of the second division: |
24 | | (i) with a gross vehicle weight rating in excess of 8,000 |
25 | | pounds; (ii) that are subject to the commercial |
26 | | distribution fee imposed under Section 3-815.1 of the |
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1 | | Illinois Vehicle Code; and (iii) that are primarily used |
2 | | for commercial purposes. Through June 30, 2005, this
|
3 | | exemption applies to repair and replacement parts added |
4 | | after the
initial
purchase of such a motor vehicle if that |
5 | | motor vehicle is used in a manner that
would
qualify for |
6 | | the rolling stock exemption otherwise provided for in this |
7 | | Act. For purposes of this paragraph, "used for commercial |
8 | | purposes" means the transportation of persons or property |
9 | | in furtherance of any commercial or industrial enterprise |
10 | | whether for-hire or not.
|
11 | | (5) a sale or transfer of machinery and equipment used |
12 | | primarily in the
process of the manufacturing or |
13 | | assembling, either in an existing, an expanded
or a new |
14 | | manufacturing facility, of tangible personal property for |
15 | | wholesale or
retail sale or lease, whether such sale or |
16 | | lease is made directly by the
manufacturer or by some other |
17 | | person, whether the materials used in the process
are owned |
18 | | by the manufacturer or some other person, or whether such |
19 | | sale or
lease is made apart from or as an incident to the |
20 | | seller's engaging in a
service occupation and the |
21 | | applicable tax is a Service Use Tax or Service
Occupation |
22 | | Tax, rather than Use Tax or Retailers' Occupation Tax. The |
23 | | exemption provided by this paragraph (5) does not include |
24 | | machinery and equipment used in (i) the generation of |
25 | | electricity for wholesale or retail sale; (ii) the |
26 | | generation or treatment of natural or artificial gas for |
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1 | | wholesale or retail sale that is delivered to customers |
2 | | through pipes, pipelines, or mains; or (iii) the treatment |
3 | | of water for wholesale or retail sale that is delivered to |
4 | | customers through pipes, pipelines, or mains. The |
5 | | provisions of Public Act 98-583 this amendatory Act of the |
6 | | 98th General Assembly are declaratory of existing law as to |
7 | | the meaning and scope of this exemption. The exemption |
8 | | under this paragraph (5) is exempt from the provisions of |
9 | | Section 3-75.
|
10 | | (5a) the repairing, reconditioning or remodeling, for |
11 | | a
common carrier by rail, of tangible personal property |
12 | | which belongs to such
carrier for hire, and as to which |
13 | | such carrier receives the physical possession
of the |
14 | | repaired, reconditioned or remodeled item of tangible |
15 | | personal property
in Illinois, and which such carrier |
16 | | transports, or shares with another common
carrier in the |
17 | | transportation of such property, out of Illinois on a |
18 | | standard
uniform bill of lading showing the person who |
19 | | repaired, reconditioned or
remodeled the property to a |
20 | | destination outside Illinois, for use outside
Illinois.
|
21 | | (5b) a sale or transfer of tangible personal property |
22 | | which is produced by
the seller thereof on special order in |
23 | | such a way as to have made the
applicable tax the Service |
24 | | Occupation Tax or the Service Use Tax, rather than
the |
25 | | Retailers' Occupation Tax or the Use Tax, for an interstate |
26 | | carrier by rail
which receives the physical possession of |
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1 | | such property in Illinois, and which
transports such |
2 | | property, or shares with another common carrier in the
|
3 | | transportation of such property, out of Illinois on a |
4 | | standard uniform bill of
lading showing the seller of the |
5 | | property as the shipper or consignor of such
property to a |
6 | | destination outside Illinois, for use outside Illinois.
|
7 | | (6) until July 1, 2003, a sale or transfer of |
8 | | distillation machinery
and equipment, sold
as a unit or kit |
9 | | and assembled or installed by the retailer, which
machinery |
10 | | and equipment is certified by the user to be used only for |
11 | | the
production of ethyl alcohol that will be used for |
12 | | consumption as motor fuel
or as a component of motor fuel |
13 | | for the personal use of such user and not
subject to sale |
14 | | or resale.
|
15 | | (7) at the election of any serviceman not required to |
16 | | be
otherwise registered as a retailer under Section 2a of |
17 | | the Retailers'
Occupation Tax Act, made for each fiscal |
18 | | year sales
of service in which the aggregate annual cost |
19 | | price of tangible
personal property transferred as an |
20 | | incident to the sales of service is
less than 35%, or 75% |
21 | | in the case of servicemen transferring prescription
drugs |
22 | | or servicemen engaged in graphic arts production, of the |
23 | | aggregate
annual total gross receipts from all sales of |
24 | | service. The purchase of
such tangible personal property by |
25 | | the serviceman shall be subject to tax
under the Retailers' |
26 | | Occupation Tax Act and the Use Tax Act.
However, if a
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1 | | primary serviceman who has made the election described in |
2 | | this paragraph
subcontracts service work to a secondary |
3 | | serviceman who has also made the
election described in this |
4 | | paragraph, the primary serviceman does not
incur a Use Tax |
5 | | liability if the secondary serviceman (i) has paid or will |
6 | | pay
Use
Tax on his or her cost price of any tangible |
7 | | personal property transferred
to the primary serviceman |
8 | | and (ii) certifies that fact in writing to the
primary
|
9 | | serviceman.
|
10 | | Tangible personal property transferred incident to the |
11 | | completion of a
maintenance agreement is exempt from the tax |
12 | | imposed pursuant to this Act.
|
13 | | Exemption (5) also includes machinery and equipment used in |
14 | | the general
maintenance or repair of such exempt machinery and |
15 | | equipment or for in-house
manufacture of exempt machinery and |
16 | | equipment. On and after July 1, 2017, exemption (5) also
|
17 | | includes graphic arts machinery and equipment, as
defined in |
18 | | paragraph (5) of Section 3-5. The machinery and equipment |
19 | | exemption does not include machinery and equipment used in (i) |
20 | | the generation of electricity for wholesale or retail sale; |
21 | | (ii) the generation or treatment of natural or artificial gas |
22 | | for wholesale or retail sale that is delivered to customers |
23 | | through pipes, pipelines, or mains; or (iii) the treatment of |
24 | | water for wholesale or retail sale that is delivered to |
25 | | customers through pipes, pipelines, or mains. The provisions of |
26 | | Public Act 98-583 this amendatory Act of the 98th General |
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1 | | Assembly are declaratory of existing law as to the meaning and |
2 | | scope of this exemption. For the purposes of exemption
(5), |
3 | | each of these terms shall have the following meanings: (1) |
4 | | "manufacturing
process" shall mean the production of any |
5 | | article of tangible personal
property, whether such article is |
6 | | a finished product or an article for use in
the process of |
7 | | manufacturing or assembling a different article of tangible
|
8 | | personal property, by procedures commonly regarded as |
9 | | manufacturing,
processing, fabricating, or refining which |
10 | | changes some existing
material or materials into a material |
11 | | with a different form, use or
name. In relation to a recognized |
12 | | integrated business composed of a
series of operations which |
13 | | collectively constitute manufacturing, or
individually |
14 | | constitute manufacturing operations, the manufacturing
process |
15 | | shall be deemed to commence with the first operation or stage |
16 | | of
production in the series, and shall not be deemed to end |
17 | | until the
completion of the final product in the last operation |
18 | | or stage of
production in the series; and further, for purposes |
19 | | of exemption (5),
photoprocessing is deemed to be a |
20 | | manufacturing process of tangible
personal property for |
21 | | wholesale or retail sale; (2) "assembling process" shall
mean |
22 | | the production of any article of tangible personal property, |
23 | | whether such
article is a finished product or an article for |
24 | | use in the process of
manufacturing or assembling a different |
25 | | article of tangible personal
property, by the combination of |
26 | | existing materials in a manner commonly
regarded as assembling |
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1 | | which results in a material of a different form,
use or name; |
2 | | (3) "machinery" shall mean major mechanical machines or
major |
3 | | components of such machines contributing to a manufacturing or
|
4 | | assembling process; and (4) "equipment" shall include any |
5 | | independent
device or tool separate from any machinery but |
6 | | essential to an
integrated manufacturing or assembly process; |
7 | | including computers
used primarily in a manufacturer's |
8 | | computer
assisted design, computer assisted manufacturing |
9 | | (CAD/CAM) system;
or any subunit or assembly comprising a |
10 | | component of any machinery or
auxiliary, adjunct or attachment |
11 | | parts of machinery, such as tools, dies,
jigs, fixtures, |
12 | | patterns and molds; or any parts which require periodic
|
13 | | replacement in the course of normal operation; but shall not |
14 | | include hand
tools.
Equipment includes chemicals or chemicals |
15 | | acting as catalysts but only if the
chemicals or chemicals |
16 | | acting as catalysts effect a direct and immediate change
upon a
|
17 | | product being manufactured or assembled for wholesale or retail |
18 | | sale or
lease.
The purchaser of such machinery and equipment |
19 | | who has an active
resale registration number shall furnish such |
20 | | number to the seller at the
time of purchase. The user of such |
21 | | machinery and equipment and tools
without an active resale |
22 | | registration number shall prepare a certificate of
exemption |
23 | | for each transaction stating facts establishing the exemption |
24 | | for
that transaction, which certificate shall be available to |
25 | | the Department
for inspection or audit. The Department shall |
26 | | prescribe the form of the
certificate.
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1 | | Any informal rulings, opinions or letters issued by the |
2 | | Department in
response to an inquiry or request for any opinion |
3 | | from any person
regarding the coverage and applicability of |
4 | | exemption (5) to specific
devices shall be published, |
5 | | maintained as a public record, and made
available for public |
6 | | inspection and copying. If the informal ruling,
opinion or |
7 | | letter contains trade secrets or other confidential
|
8 | | information, where possible the Department shall delete such |
9 | | information
prior to publication. Whenever such informal |
10 | | rulings, opinions, or
letters contain any policy of general |
11 | | applicability, the Department
shall formulate and adopt such |
12 | | policy as a rule in accordance with the
provisions of the |
13 | | Illinois Administrative Procedure Act.
|
14 | | On and after July 1, 1987, no entity otherwise eligible |
15 | | under exemption
(3) of this Section shall make tax-free tax |
16 | | free purchases unless it has an active
exemption identification |
17 | | number issued by the Department.
|
18 | | The purchase, employment and transfer of such tangible |
19 | | personal
property as newsprint and ink for the primary purpose |
20 | | of conveying news
(with or without other information) is not a |
21 | | purchase, use or sale of
service or of tangible personal |
22 | | property within the meaning of this Act.
|
23 | | "Serviceman" means any person who is engaged in the |
24 | | occupation of
making sales of service.
|
25 | | "Sale at retail" means "sale at retail" as defined in the |
26 | | Retailers'
Occupation Tax Act.
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1 | | "Supplier" means any person who makes sales of tangible |
2 | | personal
property to servicemen for the purpose of resale as an |
3 | | incident to a
sale of service.
|
4 | | "Serviceman maintaining a place of business in this State", |
5 | | or any
like term, means and includes any serviceman:
|
6 | | (1) 1. having or maintaining within this State, |
7 | | directly or by a
subsidiary, an office, distribution house, |
8 | | sales house, warehouse or
other place of business, or any |
9 | | agent or other representative operating
within this State |
10 | | under the authority of the serviceman or its
subsidiary, |
11 | | irrespective of whether such place of business or agent or
|
12 | | other representative is located here permanently or |
13 | | temporarily, or
whether such serviceman or subsidiary is |
14 | | licensed to do business in this
State; |
15 | | (1.1) 1.1. having a contract with a person located in |
16 | | this State under which the person, for a commission or |
17 | | other consideration based on the sale of service by the |
18 | | serviceman, directly or indirectly refers potential |
19 | | customers to the serviceman by providing to the potential |
20 | | customers a promotional code or other mechanism that allows |
21 | | the serviceman to track purchases referred by such persons. |
22 | | Examples of mechanisms that allow the serviceman to track |
23 | | purchases referred by such persons include but are not |
24 | | limited to the use of a link on the person's Internet |
25 | | website, promotional codes distributed through the |
26 | | person's hand-delivered or mailed material, and |
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1 | | promotional codes distributed by the person through radio |
2 | | or other broadcast media. The provisions of this paragraph |
3 | | (1.1) 1.1 shall apply only if the cumulative gross receipts |
4 | | from sales of service by the serviceman to customers who |
5 | | are referred to the serviceman by all persons in this State |
6 | | under such contracts exceed $10,000 during the preceding 4 |
7 | | quarterly periods ending on the last day of March, June, |
8 | | September, and December; a serviceman meeting the |
9 | | requirements of this paragraph (1.1) 1.1 shall be presumed |
10 | | to be maintaining a place of business in this State but may |
11 | | rebut this presumption by submitting proof that the |
12 | | referrals or other activities pursued within this State by |
13 | | such persons were not sufficient to meet the nexus |
14 | | standards of the United States Constitution during the |
15 | | preceding 4 quarterly periods; |
16 | | (1.2) 1.2. beginning July 1, 2011, having a contract |
17 | | with a person located in this State under which: |
18 | | (A) A. the serviceman sells the same or |
19 | | substantially similar line of services as the person |
20 | | located in this State and does so using an identical or |
21 | | substantially similar name, trade name, or trademark |
22 | | as the person located in this State; and |
23 | | (B) B. the serviceman provides a commission or |
24 | | other consideration to the person located in this State |
25 | | based upon the sale of services by the serviceman. |
26 | | The provisions of this paragraph (1.2) 1.2 shall apply only |
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1 | | if the cumulative gross receipts from sales of service by |
2 | | the serviceman to customers in this State under all such |
3 | | contracts exceed $10,000 during the preceding 4 quarterly |
4 | | periods ending on the last day of March, June, September, |
5 | | and December;
|
6 | | (2) 2. soliciting orders for tangible personal |
7 | | property by means of a
telecommunication or television |
8 | | shopping system (which utilizes toll free
numbers) which is |
9 | | intended by the retailer to be broadcast by cable
|
10 | | television or other means of broadcasting, to consumers |
11 | | located in this State;
|
12 | | (3) 3. pursuant to a contract with a broadcaster or |
13 | | publisher located in this
State, soliciting orders for |
14 | | tangible personal property by means of advertising
which is |
15 | | disseminated primarily to consumers located in this State |
16 | | and only
secondarily to bordering jurisdictions;
|
17 | | (4) 4. soliciting orders for tangible personal |
18 | | property by mail if the
solicitations are substantial and |
19 | | recurring and if the retailer benefits
from any banking, |
20 | | financing, debt collection, telecommunication, or
|
21 | | marketing activities occurring in this State or benefits |
22 | | from the location
in this State of authorized installation, |
23 | | servicing, or repair facilities;
|
24 | | (5) 5. being owned or controlled by the same interests |
25 | | which own or
control any retailer engaging in business in |
26 | | the same or similar line of
business in this State;
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1 | | (6) 6. having a franchisee or licensee operating under |
2 | | its trade name if
the franchisee or licensee is required to |
3 | | collect the tax under this Section;
|
4 | | (7) 7. pursuant to a contract with a cable television |
5 | | operator located in
this State, soliciting orders for |
6 | | tangible personal property by means of
advertising which is |
7 | | transmitted or distributed over a cable television
system |
8 | | in this State; or
|
9 | | (8) 8. engaging in activities in Illinois, which |
10 | | activities in the
state in which the supply business |
11 | | engaging in such activities is located
would constitute |
12 | | maintaining a place of business in that state ; or .
|
13 | | (9) beginning October 1, 2018, making sales of service |
14 | | to purchasers in Illinois from outside of Illinois if: |
15 | | (A) the cumulative gross receipts from sales of |
16 | | service to purchasers in Illinois are $100,000 or more; |
17 | | or |
18 | | (B) the serviceman enters into 200 or more separate |
19 | | transactions for sales of service to purchasers in |
20 | | Illinois. |
21 | | The serviceman shall determine on a quarterly basis, |
22 | | ending on the last day of March, June, September, and |
23 | | December, whether he or she meets the criteria of either |
24 | | subparagraph (A) or (B) of this paragraph (9) for the |
25 | | preceding 12-month period. If the serviceman meets the |
26 | | criteria of either subparagraph (A) or (B) for a 12-month |
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1 | | period, he or she is considered a serviceman maintaining a |
2 | | place of business in this State and is required to collect |
3 | | and remit the tax imposed under this Act and file returns |
4 | | for one year. At the end of that one-year period, the |
5 | | serviceman shall determine whether the serviceman met the |
6 | | criteria of either subparagraph (A) or (B) during the |
7 | | preceding 12-month period. If the serviceman met the |
8 | | criteria in either subparagraph (A) or (B) for the |
9 | | preceding 12-month period, he or she is considered a |
10 | | serviceman maintaining a place of business in this State |
11 | | and is required to collect and remit the tax imposed under |
12 | | this Act and file returns for the subsequent year. If at |
13 | | the end of a one-year period a serviceman that was required |
14 | | to collect and remit the tax imposed under this Act |
15 | | determines that he or she did not meet the criteria in |
16 | | either subparagraph (A) or (B) during the preceding |
17 | | 12-month period, the serviceman subsequently shall |
18 | | determine on a quarterly basis, ending on the last day of |
19 | | March, June, September, and December, whether he or she |
20 | | meets the criteria of either subparagraph (A) or (B) for |
21 | | the preceding 12-month period. |
22 | | (Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; |
23 | | revised 9-27-17.)
|
24 | | ARTICLE 85. GAMING
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1 | | Section 85-5. The Illinois Lottery Law is amended by |
2 | | changing Sections 7.12 and 9.1 as follows:
|
3 | | (20 ILCS 1605/7.12) |
4 | | (Section scheduled to be repealed on July 1, 2018) |
5 | | Sec. 7.12. Internet program. |
6 | | (a) The General Assembly finds that: |
7 | | (1) the consumer market in Illinois has changed since |
8 | | the creation of the Illinois State Lottery in 1974; |
9 | | (2) the Internet has become an integral part of |
10 | | everyday life for a significant number of Illinois |
11 | | residents not only in regards to their professional life, |
12 | | but also in regards to personal business and communication; |
13 | | and |
14 | | (3) the current practices of selling lottery tickets |
15 | | does not appeal to the new form of market participants who |
16 | | prefer to make purchases on the Internet at their own |
17 | | convenience. |
18 | | It is the intent of the General Assembly to create an |
19 | | Internet program for the sale of lottery tickets to capture |
20 | | this new form of market participant. |
21 | | (b) The Department shall create a program that allows an |
22 | | individual 18 years of age or older to purchase lottery tickets |
23 | | or shares on the Internet without using a Lottery retailer with |
24 | | on-line status, as those terms are defined by rule. The |
25 | | Department shall restrict the sale of lottery tickets on the |
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1 | | Internet to transactions initiated and received or otherwise |
2 | | made exclusively within the State of Illinois. The Department |
3 | | shall adopt rules necessary for the administration of this |
4 | | program. These rules shall include, among other things, |
5 | | requirements for marketing of the Lottery to infrequent |
6 | | players, as well as limitations on the purchases that may be |
7 | | made through any one individual's lottery account. The |
8 | | provisions of this Act and the rules adopted under this Act |
9 | | shall apply to the sale of lottery tickets or shares under this |
10 | | program. |
11 | | Before beginning the program, the Department of the Lottery |
12 | | must submit a request to the United States Department of |
13 | | Justice for review of the State's plan to implement a program |
14 | | for the sale of lottery tickets on the Internet and its |
15 | | propriety under federal law. The Department shall implement the |
16 | | Internet program only if the Department of Justice does not |
17 | | object to the implementation of the program within a reasonable |
18 | | period of time after its review. |
19 | | The Department is obligated to implement the program set |
20 | | forth in this Section and Sections 7.15 and 7.16 only at such |
21 | | time, and to such extent, that the Department of Justice does |
22 | | not object to the implementation of the program within a |
23 | | reasonable period of time after its review. While the Illinois |
24 | | Lottery may only offer Lotto, Mega Millions, and Powerball |
25 | | games through the program, the Department shall request review |
26 | | from the federal Department of Justice for the Illinois Lottery |
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1 | | to sell lottery tickets on the Internet on behalf of the State |
2 | | of Illinois that are not limited to just these games. |
3 | | The Department shall authorize the private manager to |
4 | | implement and administer the program pursuant to the management |
5 | | agreement entered into under Section 9.1 and in a manner |
6 | | consistent with the provisions of this Section. If a private |
7 | | manager has not been selected pursuant to Section 9.1 at the |
8 | | time the Department is obligated to implement the program, then |
9 | | the Department shall not proceed with the program until after |
10 | | the selection of the private manager, at which time the |
11 | | Department shall authorize the private manager to implement and |
12 | | administer the program pursuant to the management agreement |
13 | | entered into under Section 9.1 and in a manner consistent with |
14 | | the provisions of this Section. |
15 | | Nothing in this Section shall be construed as prohibiting |
16 | | the Department from implementing and operating a website portal |
17 | | whereby individuals who are 18 years of age or older with an |
18 | | Illinois mailing address may apply to purchase lottery tickets |
19 | | via subscription. Nothing in this Section shall also be |
20 | | construed as prohibiting the sale of Lotto, Mega Millions, and |
21 | | Powerball games by a lottery licensee pursuant to the |
22 | | Department's rules. |
23 | | (c) (Blank). |
24 | | (d) This Section is repealed on July 1, 2019 2018 . |
25 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17.)
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1 | | (20 ILCS 1605/9.1) |
2 | | Sec. 9.1. Private manager and management agreement. |
3 | | (a) As used in this Section: |
4 | | "Offeror" means a person or group of persons that responds |
5 | | to a request for qualifications under this Section. |
6 | | "Request for qualifications" means all materials and |
7 | | documents prepared by the Department to solicit the following |
8 | | from offerors: |
9 | | (1) Statements of qualifications. |
10 | | (2) Proposals to enter into a management agreement, |
11 | | including the identity of any prospective vendor or vendors |
12 | | that the offeror intends to initially engage to assist the |
13 | | offeror in performing its obligations under the management |
14 | | agreement. |
15 | | "Final offer" means the last proposal submitted by an |
16 | | offeror in response to the request for qualifications, |
17 | | including the identity of any prospective vendor or vendors |
18 | | that the offeror intends to initially engage to assist the |
19 | | offeror in performing its obligations under the management |
20 | | agreement. |
21 | | "Final offeror" means the offeror ultimately selected by |
22 | | the Governor to be the private manager for the Lottery under |
23 | | subsection (h) of this Section. |
24 | | (b) By September 15, 2010, the Governor shall select a |
25 | | private manager for the total management of the Lottery with |
26 | | integrated functions, such as lottery game design, supply of |
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1 | | goods and services, and advertising and as specified in this |
2 | | Section. |
3 | | (c) Pursuant to the terms of this subsection, the |
4 | | Department shall endeavor to expeditiously terminate the |
5 | | existing contracts in support of the Lottery in effect on the |
6 | | effective date of this amendatory Act of the 96th General |
7 | | Assembly in connection with the selection of the private |
8 | | manager. As part of its obligation to terminate these contracts |
9 | | and select the private manager, the Department shall establish |
10 | | a mutually agreeable timetable to transfer the functions of |
11 | | existing contractors to the private manager so that existing |
12 | | Lottery operations are not materially diminished or impaired |
13 | | during the transition. To that end, the Department shall do the |
14 | | following: |
15 | | (1) where such contracts contain a provision |
16 | | authorizing termination upon notice, the Department shall |
17 | | provide notice of termination to occur upon the mutually |
18 | | agreed timetable for transfer of functions; |
19 | | (2) upon the expiration of any initial term or renewal |
20 | | term of the current Lottery contracts, the Department shall |
21 | | not renew such contract for a term extending beyond the |
22 | | mutually agreed timetable for transfer of functions; or |
23 | | (3) in the event any current contract provides for |
24 | | termination of that contract upon the implementation of a |
25 | | contract with the private manager, the Department shall |
26 | | perform all necessary actions to terminate the contract on |
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1 | | the date that coincides with the mutually agreed timetable |
2 | | for transfer of functions. |
3 | | If the contracts to support the current operation of the |
4 | | Lottery in effect on the effective date of this amendatory Act |
5 | | of the 96th General Assembly are not subject to termination as |
6 | | provided for in this subsection (c), then the Department may |
7 | | include a provision in the contract with the private manager |
8 | | specifying a mutually agreeable methodology for incorporation. |
9 | | (c-5) The Department shall include provisions in the |
10 | | management agreement whereby the private manager shall, for a |
11 | | fee, and pursuant to a contract negotiated with the Department |
12 | | (the "Employee Use Contract"), utilize the services of current |
13 | | Department employees to assist in the administration and |
14 | | operation of the Lottery. The Department shall be the employer |
15 | | of all such bargaining unit employees assigned to perform such |
16 | | work for the private manager, and such employees shall be State |
17 | | employees, as defined by the Personnel Code. Department |
18 | | employees shall operate under the same employment policies, |
19 | | rules, regulations, and procedures, as other employees of the |
20 | | Department. In addition, neither historical representation |
21 | | rights under the Illinois Public Labor Relations Act, nor |
22 | | existing collective bargaining agreements, shall be disturbed |
23 | | by the management agreement with the private manager for the |
24 | | management of the Lottery. |
25 | | (d) The management agreement with the private manager shall |
26 | | include all of the following: |
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1 | | (1) A term not to exceed 10 years, including any |
2 | | renewals. |
3 | | (2) A provision specifying that the Department: |
4 | | (A) shall exercise actual control over all |
5 | | significant business decisions; |
6 | | (A-5) has the authority to direct or countermand |
7 | | operating decisions by the private manager at any time; |
8 | | (B) has ready access at any time to information |
9 | | regarding Lottery operations; |
10 | | (C) has the right to demand and receive information |
11 | | from the private manager concerning any aspect of the |
12 | | Lottery operations at any time; and |
13 | | (D) retains ownership of all trade names, |
14 | | trademarks, and intellectual property associated with |
15 | | the Lottery. |
16 | | (3) A provision imposing an affirmative duty on the |
17 | | private manager to provide the Department with material |
18 | | information and with any information the private manager |
19 | | reasonably believes the Department would want to know to |
20 | | enable the Department to conduct the Lottery. |
21 | | (4) A provision requiring the private manager to |
22 | | provide the Department with advance notice of any operating |
23 | | decision that bears significantly on the public interest, |
24 | | including, but not limited to, decisions on the kinds of |
25 | | games to be offered to the public and decisions affecting |
26 | | the relative risk and reward of the games being offered, so |
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1 | | the Department has a reasonable opportunity to evaluate and |
2 | | countermand that decision. |
3 | | (5) A provision providing for compensation of the |
4 | | private manager that may consist of, among other things, a |
5 | | fee for services and a performance based bonus as |
6 | | consideration for managing the Lottery, including terms |
7 | | that may provide the private manager with an increase in |
8 | | compensation if Lottery revenues grow by a specified |
9 | | percentage in a given year. |
10 | | (6) (Blank). |
11 | | (7) A provision requiring the deposit of all Lottery |
12 | | proceeds to be deposited into the State Lottery Fund except |
13 | | as otherwise provided in Section 20 of this Act. |
14 | | (8) A provision requiring the private manager to locate |
15 | | its principal office within the State. |
16 | | (8-5) A provision encouraging that at least 20% of the |
17 | | cost of contracts entered into for goods and services by |
18 | | the private manager in connection with its management of |
19 | | the Lottery, other than contracts with sales agents or |
20 | | technical advisors, be awarded to businesses that are a |
21 | | minority-owned business, a women-owned business, or a |
22 | | business owned by a person with disability, as those terms |
23 | | are defined in the Business Enterprise for Minorities, |
24 | | Women, and Persons with Disabilities Act. |
25 | | (9) A requirement that so long as the private manager |
26 | | complies with all the conditions of the agreement under the |
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1 | | oversight of the Department, the private manager shall have |
2 | | the following duties and obligations with respect to the |
3 | | management of the Lottery: |
4 | | (A) The right to use equipment and other assets |
5 | | used in the operation of the Lottery. |
6 | | (B) The rights and obligations under contracts |
7 | | with retailers and vendors. |
8 | | (C) The implementation of a comprehensive security |
9 | | program by the private manager. |
10 | | (D) The implementation of a comprehensive system |
11 | | of internal audits. |
12 | | (E) The implementation of a program by the private |
13 | | manager to curb compulsive gambling by persons playing |
14 | | the Lottery. |
15 | | (F) A system for determining (i) the type of |
16 | | Lottery games, (ii) the method of selecting winning |
17 | | tickets, (iii) the manner of payment of prizes to |
18 | | holders of winning tickets, (iv) the frequency of |
19 | | drawings of winning tickets, (v) the method to be used |
20 | | in selling tickets, (vi) a system for verifying the |
21 | | validity of tickets claimed to be winning tickets, |
22 | | (vii) the basis upon which retailer commissions are |
23 | | established by the manager, and (viii) minimum |
24 | | payouts. |
25 | | (10) A requirement that advertising and promotion must |
26 | | be consistent with Section 7.8a of this Act. |
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1 | | (11) A requirement that the private manager market the |
2 | | Lottery to those residents who are new, infrequent, or |
3 | | lapsed players of the Lottery, especially those who are |
4 | | most likely to make regular purchases on the Internet as |
5 | | permitted by law. |
6 | | (12) A code of ethics for the private manager's |
7 | | officers and employees. |
8 | | (13) A requirement that the Department monitor and |
9 | | oversee the private manager's practices and take action |
10 | | that the Department considers appropriate to ensure that |
11 | | the private manager is in compliance with the terms of the |
12 | | management agreement, while allowing the manager, unless |
13 | | specifically prohibited by law or the management |
14 | | agreement, to negotiate and sign its own contracts with |
15 | | vendors. |
16 | | (14) A provision requiring the private manager to |
17 | | periodically file, at least on an annual basis, appropriate |
18 | | financial statements in a form and manner acceptable to the |
19 | | Department. |
20 | | (15) Cash reserves requirements. |
21 | | (16) Procedural requirements for obtaining the prior |
22 | | approval of the Department when a management agreement or |
23 | | an interest in a management agreement is sold, assigned, |
24 | | transferred, or pledged as collateral to secure financing. |
25 | | (17) Grounds for the termination of the management |
26 | | agreement by the Department or the private manager. |
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1 | | (18) Procedures for amendment of the agreement. |
2 | | (19) A provision requiring the private manager to |
3 | | engage in an open and competitive bidding process for any |
4 | | procurement having a cost in excess of $50,000 that is not |
5 | | a part of the private manager's final offer. The process |
6 | | shall favor the selection of a vendor deemed to have |
7 | | submitted a proposal that provides the Lottery with the |
8 | | best overall value. The process shall not be subject to the |
9 | | provisions of the Illinois Procurement Code, unless |
10 | | specifically required by the management agreement. |
11 | | (20) The transition of rights and obligations, |
12 | | including any associated equipment or other assets used in |
13 | | the operation of the Lottery, from the manager to any |
14 | | successor manager of the lottery, including the |
15 | | Department, following the termination of or foreclosure |
16 | | upon the management agreement. |
17 | | (21) Right of use of copyrights, trademarks, and |
18 | | service marks held by the Department in the name of the |
19 | | State. The agreement must provide that any use of them by |
20 | | the manager shall only be for the purpose of fulfilling its |
21 | | obligations under the management agreement during the term |
22 | | of the agreement. |
23 | | (22) The disclosure of any information requested by the |
24 | | Department to enable it to comply with the reporting |
25 | | requirements and information requests provided for under |
26 | | subsection (p) of this Section. |
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1 | | (e) Notwithstanding any other law to the contrary, the |
2 | | Department shall select a private manager through a competitive |
3 | | request for qualifications process consistent with Section |
4 | | 20-35 of the Illinois Procurement Code, which shall take into |
5 | | account: |
6 | | (1) the offeror's ability to market the Lottery to |
7 | | those residents who are new, infrequent, or lapsed players |
8 | | of the Lottery, especially those who are most likely to |
9 | | make regular purchases on the Internet; |
10 | | (2) the offeror's ability to address the State's |
11 | | concern with the social effects of gambling on those who |
12 | | can least afford to do so; |
13 | | (3) the offeror's ability to provide the most |
14 | | successful management of the Lottery for the benefit of the |
15 | | people of the State based on current and past business |
16 | | practices or plans of the offeror; and |
17 | | (4) the offeror's poor or inadequate past performance |
18 | | in servicing, equipping, operating or managing a lottery on |
19 | | behalf of Illinois, another State or foreign government and |
20 | | attracting persons who are not currently regular players of |
21 | | a lottery. |
22 | | (f) The Department may retain the services of an advisor or |
23 | | advisors with significant experience in financial services or |
24 | | the management, operation, and procurement of goods, services, |
25 | | and equipment for a government-run lottery to assist in the |
26 | | preparation of the terms of the request for qualifications and |
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1 | | selection of the private manager. Any prospective advisor |
2 | | seeking to provide services under this subsection (f) shall |
3 | | disclose any material business or financial relationship |
4 | | during the past 3 years with any potential offeror, or with a |
5 | | contractor or subcontractor presently providing goods, |
6 | | services, or equipment to the Department to support the |
7 | | Lottery. The Department shall evaluate the material business or |
8 | | financial relationship of each prospective advisor. The |
9 | | Department shall not select any prospective advisor with a |
10 | | substantial business or financial relationship that the |
11 | | Department deems to impair the objectivity of the services to |
12 | | be provided by the prospective advisor. During the course of |
13 | | the advisor's engagement by the Department, and for a period of |
14 | | one year thereafter, the advisor shall not enter into any |
15 | | business or financial relationship with any offeror or any |
16 | | vendor identified to assist an offeror in performing its |
17 | | obligations under the management agreement. Any advisor |
18 | | retained by the Department shall be disqualified from being an |
19 | | offeror.
The Department shall not include terms in the request |
20 | | for qualifications that provide a material advantage whether |
21 | | directly or indirectly to any potential offeror, or any |
22 | | contractor or subcontractor presently providing goods, |
23 | | services, or equipment to the Department to support the |
24 | | Lottery, including terms contained in previous responses to |
25 | | requests for proposals or qualifications submitted to |
26 | | Illinois, another State or foreign government when those terms |
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1 | | are uniquely associated with a particular potential offeror, |
2 | | contractor, or subcontractor. The request for proposals |
3 | | offered by the Department on December 22, 2008 as |
4 | | "LOT08GAMESYS" and reference number "22016176" is declared |
5 | | void. |
6 | | (g) The Department shall select at least 2 offerors as |
7 | | finalists to potentially serve as the private manager no later |
8 | | than August 9, 2010. Upon making preliminary selections, the |
9 | | Department shall schedule a public hearing on the finalists' |
10 | | proposals and provide public notice of the hearing at least 7 |
11 | | calendar days before the hearing. The notice must include all |
12 | | of the following: |
13 | | (1) The date, time, and place of the hearing. |
14 | | (2) The subject matter of the hearing. |
15 | | (3) A brief description of the management agreement to |
16 | | be awarded. |
17 | | (4) The identity of the offerors that have been |
18 | | selected as finalists to serve as the private manager. |
19 | | (5) The address and telephone number of the Department. |
20 | | (h) At the public hearing, the Department shall (i) provide |
21 | | sufficient time for each finalist to present and explain its |
22 | | proposal to the Department and the Governor or the Governor's |
23 | | designee, including an opportunity to respond to questions |
24 | | posed by the Department, Governor, or designee and (ii) allow |
25 | | the public and non-selected offerors to comment on the |
26 | | presentations. The Governor or a designee shall attend the |
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1 | | public hearing. After the public hearing, the Department shall |
2 | | have 14 calendar days to recommend to the Governor whether a |
3 | | management agreement should be entered into with a particular |
4 | | finalist. After reviewing the Department's recommendation, the |
5 | | Governor may accept or reject the Department's recommendation, |
6 | | and shall select a final offeror as the private manager by |
7 | | publication of a notice in the Illinois Procurement Bulletin on |
8 | | or before September 15, 2010. The Governor shall include in the |
9 | | notice a detailed explanation and the reasons why the final |
10 | | offeror is superior to other offerors and will provide |
11 | | management services in a manner that best achieves the |
12 | | objectives of this Section. The Governor shall also sign the |
13 | | management agreement with the private manager. |
14 | | (i) Any action to contest the private manager selected by |
15 | | the Governor under this Section must be brought within 7 |
16 | | calendar days after the publication of the notice of the |
17 | | designation of the private manager as provided in subsection |
18 | | (h) of this Section. |
19 | | (j) The Lottery shall remain, for so long as a private |
20 | | manager manages the Lottery in accordance with provisions of |
21 | | this Act, a Lottery conducted by the State, and the State shall |
22 | | not be authorized to sell or transfer the Lottery to a third |
23 | | party. |
24 | | (k) Any tangible personal property used exclusively in |
25 | | connection with the lottery that is owned by the Department and |
26 | | leased to the private manager shall be owned by the Department |
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1 | | in the name of the State and shall be considered to be public |
2 | | property devoted to an essential public and governmental |
3 | | function. |
4 | | (l) The Department may exercise any of its powers under |
5 | | this Section or any other law as necessary or desirable for the |
6 | | execution of the Department's powers under this Section. |
7 | | (m) Neither this Section nor any management agreement |
8 | | entered into under this Section prohibits the General Assembly |
9 | | from authorizing forms of gambling that are not in direct |
10 | | competition with the Lottery. |
11 | | (n) The private manager shall be subject to a complete |
12 | | investigation in the third, seventh, and tenth years of the |
13 | | agreement (if the agreement is for a 10-year term) by the |
14 | | Department in cooperation with the Auditor General to determine |
15 | | whether the private manager has complied with this Section and |
16 | | the management agreement. The private manager shall bear the |
17 | | cost of an investigation or reinvestigation of the private |
18 | | manager under this subsection. |
19 | | (o) The powers conferred by this Section are in addition |
20 | | and supplemental to the powers conferred by any other law. If |
21 | | any other law or rule is inconsistent with this Section, |
22 | | including, but not limited to, provisions of the Illinois |
23 | | Procurement Code, then this Section controls as to any |
24 | | management agreement entered into under this Section. This |
25 | | Section and any rules adopted under this Section contain full |
26 | | and complete authority for a management agreement between the |
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1 | | Department and a private manager. No law, procedure, |
2 | | proceeding, publication, notice, consent, approval, order, or |
3 | | act by the Department or any other officer, Department, agency, |
4 | | or instrumentality of the State or any political subdivision is |
5 | | required for the Department to enter into a management |
6 | | agreement under this Section. This Section contains full and |
7 | | complete authority for the Department to approve any contracts |
8 | | entered into by a private manager with a vendor providing |
9 | | goods, services, or both goods and services to the private |
10 | | manager under the terms of the management agreement, including |
11 | | subcontractors of such vendors. |
12 | | Upon receipt of a written request from the Chief |
13 | | Procurement Officer, the Department shall provide to the Chief |
14 | | Procurement Officer a complete and un-redacted copy of the |
15 | | management agreement or any contract that is subject to the |
16 | | Department's approval authority under this subsection (o). The |
17 | | Department shall provide a copy of the agreement or contract to |
18 | | the Chief Procurement Officer in the time specified by the |
19 | | Chief Procurement Officer in his or her written request, but no |
20 | | later than 5 business days after the request is received by the |
21 | | Department. The Chief Procurement Officer must retain any |
22 | | portions of the management agreement or of any contract |
23 | | designated by the Department as confidential, proprietary, or |
24 | | trade secret information in complete confidence pursuant to |
25 | | subsection (g) of Section 7 of the Freedom of Information Act. |
26 | | The Department shall also provide the Chief Procurement Officer |
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1 | | with reasonable advance written notice of any contract that is |
2 | | pending Department approval. |
3 | | Notwithstanding any other provision of this Section to the |
4 | | contrary, the Chief Procurement Officer shall adopt |
5 | | administrative rules, including emergency rules, to establish |
6 | | a procurement process to select a successor private manager if |
7 | | a private management agreement has been terminated. The |
8 | | selection process shall at a minimum take into account the |
9 | | criteria set forth in items (1) through (4) of subsection (e) |
10 | | of this Section and may include provisions consistent with |
11 | | subsections (f), (g), (h), and (i) of this Section. The Chief |
12 | | Procurement Officer shall also implement and administer the |
13 | | adopted selection process upon the termination of a private |
14 | | management agreement. The Department, after the Chief |
15 | | Procurement Officer certifies that the procurement process has |
16 | | been followed in accordance with the rules adopted under this |
17 | | subsection (o), shall select a final offeror as the private |
18 | | manager and sign the management agreement with the private |
19 | | manager. |
20 | | Except as provided in Sections 21.5, 21.6, 21.7, 21.8, and |
21 | | 21.9, the Department shall distribute all proceeds of lottery |
22 | | tickets and shares sold in the following priority and manner: |
23 | | (1) The payment of prizes and retailer bonuses. |
24 | | (2) The payment of costs incurred in the operation and |
25 | | administration of the Lottery, including the payment of |
26 | | sums due to the private manager under the management |
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1 | | agreement with the Department. |
2 | | (3) On the last day of each month or as soon thereafter |
3 | | as possible, the State Comptroller shall direct and the |
4 | | State Treasurer shall transfer from the State Lottery Fund |
5 | | to the Common School Fund an amount that is equal to the |
6 | | proceeds transferred in the corresponding month of fiscal |
7 | | year 2009, as adjusted for inflation, to the Common School |
8 | | Fund. |
9 | | (4) On or before September 30 the last day of each |
10 | | fiscal year, deposit any estimated remaining proceeds from |
11 | | the prior fiscal year , subject to payments under items (1), |
12 | | (2), and (3) into the Capital Projects Fund each fiscal |
13 | | year . Beginning in fiscal year 2019, the amount deposited |
14 | | shall be increased or decreased each year by the amount the |
15 | | estimated payment differs from the amount determined from |
16 | | each year-end financial audit. Only remaining net deficits |
17 | | from prior fiscal years may reduce the requirement to |
18 | | deposit these funds, as determined by the annual financial |
19 | | audit. |
20 | | (p) The Department shall be subject to the following |
21 | | reporting and information request requirements: |
22 | | (1) the Department shall submit written quarterly |
23 | | reports to the Governor and the General Assembly on the |
24 | | activities and actions of the private manager selected |
25 | | under this Section; |
26 | | (2) upon request of the Chief Procurement Officer, the |
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1 | | Department shall promptly produce information related to |
2 | | the procurement activities of the Department and the |
3 | | private manager requested by the Chief Procurement |
4 | | Officer; the Chief Procurement Officer must retain |
5 | | confidential, proprietary, or trade secret information |
6 | | designated by the Department in complete confidence |
7 | | pursuant to subsection (g) of Section 7 of the Freedom of |
8 | | Information Act; and |
9 | | (3) at least 30 days prior to the beginning of the |
10 | | Department's fiscal year, the Department shall prepare an |
11 | | annual written report on the activities of the private |
12 | | manager selected under this Section and deliver that report |
13 | | to the Governor and General Assembly. |
14 | | (Source: P.A. 99-933, eff. 1-27-17; 100-391, eff. 8-25-17.)
|
15 | | ARTICLE 90. STUDY
|
16 | | Section 90-5. The Department of Healthcare and Family |
17 | | Services Law of the Civil Administrative Code of Illinois is |
18 | | amended by adding Section 2205-30 as follows:
|
19 | | (20 ILCS 2205/2205-30 new) |
20 | | Sec. 2205-30. Long-term care services and supports |
21 | | comprehensive study and actuarial modeling. |
22 | | (a) The Department of Healthcare and Family Services shall |
23 | | commission a comprehensive study of long-term care trends, |
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1 | | future projections, and actuarial analysis of a new long-term |
2 | | services and supports benefit. Upon completion of the study, |
3 | | the Department shall prepare a report on the study that |
4 | | includes the following: |
5 | | (1) an extensive analysis of long-term care trends in |
6 | | Illinois, including the number of Illinoisans needing |
7 | | long-term care, the number of paid and unpaid caregivers, |
8 | | the existing long-term care programs' utilization and |
9 | | impact on the State budget; out-of-pocket spending and |
10 | | spend-down to qualify for medical assistance coverage, the |
11 | | financial and health impacts of caregiving on the family, |
12 | | wages of paid caregivers and the effects of compensation on |
13 | | the availability of this workforce, the current market for |
14 | | private long-term care insurance, and a brief assessment of |
15 | | the existing system of long-term services and supports in |
16 | | terms of health, well-being, and the ability of |
17 | | participants to continue living in their communities; |
18 | | (2) an analysis of long-term care costs and utilization |
19 | | projections through at least 2050 and the estimated impact |
20 | | of such costs and utilization projections on the State |
21 | | budget, increases in the senior population; projections of |
22 | | the number of paid and unpaid caregivers in relation to |
23 | | demand for services, and projections of the impact of |
24 | | housing cost burdens and a lack of affordable housing on |
25 | | seniors and people with disabilities; |
26 | | (3) an actuarial analysis of options for a new |
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1 | | long-term services and supports benefit program, including |
2 | | an analysis of potential tax sources and necessary levels, |
3 | | a vesting period, the maximum daily benefit dollar amount, |
4 | | the total maximum dollar amount of the benefit, and the |
5 | | duration of the benefit; and |
6 | | (4) a qualitative analysis of a new benefit's impact on |
7 | | seniors and people with disabilities, including their |
8 | | families and caregivers, public and private long-term care |
9 | | services, and the State budget. |
10 | | The report must project under multiple possible |
11 | | configurations the numbers of persons covered year over year, |
12 | | utilization rates, total spending, and the benefit fund's ratio |
13 | | balance and solvency. The benefit fund must initially be |
14 | | structured to be solvent for 75 years. The report must detail |
15 | | the sensitivity of these projections to the level of care |
16 | | criteria that define long-term care need and examine the |
17 | | feasibility of setting a lower threshold, based on a lower need |
18 | | for ongoing assistance in routine life activities. |
19 | | The report must also detail the amount of out-of-pocket |
20 | | costs avoided, the number of persons who delayed or avoided |
21 | | utilization of medical assistance benefits, an analysis on the |
22 | | projected increased utilization of home-based and |
23 | | community-based services over skilled nursing facilities and |
24 | | savings therewith, and savings to the State's existing |
25 | | long-term care programs due to the new long-term services and |
26 | | supports benefit. |
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1 | | (b) The entity chosen to conduct the actuarial analysis |
2 | | shall be a nationally-recognized organization with experience |
3 | | modeling public and private long-term care financing programs. |
4 | | (c) The study shall begin after January 1, 2019, and be |
5 | | completed before December 1, 2019. Upon completion, the report |
6 | | on the study shall be filed with the Clerk of the House of |
7 | | Representatives and the Secretary of the Senate in electronic |
8 | | form only, in the manner that the Clerk and the Secretary shall |
9 | | direct. |
10 | | (d) This Section is repealed December 1, 2020.
|
11 | | ARTICLE 95. EDUCATION AND RATES
|
12 | | Section 95-5. The Illinois Administrative Procedure Act is |
13 | | amended by changing Section 5-45 as follows:
|
14 | | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) |
15 | | Sec. 5-45. Emergency rulemaking. |
16 | | (a) "Emergency" means the existence of any situation that |
17 | | any agency
finds reasonably constitutes a threat to the public |
18 | | interest, safety, or
welfare. |
19 | | (b) If any agency finds that an
emergency exists that |
20 | | requires adoption of a rule upon fewer days than
is required by |
21 | | Section 5-40 and states in writing its reasons for that
|
22 | | finding, the agency may adopt an emergency rule without prior |
23 | | notice or
hearing upon filing a notice of emergency rulemaking |
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1 | | with the Secretary of
State under Section 5-70. The notice |
2 | | shall include the text of the
emergency rule and shall be |
3 | | published in the Illinois Register. Consent
orders or other |
4 | | court orders adopting settlements negotiated by an agency
may |
5 | | be adopted under this Section. Subject to applicable |
6 | | constitutional or
statutory provisions, an emergency rule |
7 | | becomes effective immediately upon
filing under Section 5-65 or |
8 | | at a stated date less than 10 days
thereafter. The agency's |
9 | | finding and a statement of the specific reasons
for the finding |
10 | | shall be filed with the rule. The agency shall take
reasonable |
11 | | and appropriate measures to make emergency rules known to the
|
12 | | persons who may be affected by them. |
13 | | (c) An emergency rule may be effective for a period of not |
14 | | longer than
150 days, but the agency's authority to adopt an |
15 | | identical rule under Section
5-40 is not precluded. No |
16 | | emergency rule may be adopted more
than once in any 24-month |
17 | | period, except that this limitation on the number
of emergency |
18 | | rules that may be adopted in a 24-month period does not apply
|
19 | | to (i) emergency rules that make additions to and deletions |
20 | | from the Drug
Manual under Section 5-5.16 of the Illinois |
21 | | Public Aid Code or the
generic drug formulary under Section |
22 | | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
23 | | emergency rules adopted by the Pollution Control
Board before |
24 | | July 1, 1997 to implement portions of the Livestock Management
|
25 | | Facilities Act, (iii) emergency rules adopted by the Illinois |
26 | | Department of Public Health under subsections (a) through (i) |
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1 | | of Section 2 of the Department of Public Health Act when |
2 | | necessary to protect the public's health, (iv) emergency rules |
3 | | adopted pursuant to subsection (n) of this Section, (v) |
4 | | emergency rules adopted pursuant to subsection (o) of this |
5 | | Section, or (vi) emergency rules adopted pursuant to subsection |
6 | | (c-5) of this Section. Two or more emergency rules having |
7 | | substantially the same
purpose and effect shall be deemed to be |
8 | | a single rule for purposes of this
Section. |
9 | | (c-5) To facilitate the maintenance of the program of group |
10 | | health benefits provided to annuitants, survivors, and retired |
11 | | employees under the State Employees Group Insurance Act of |
12 | | 1971, rules to alter the contributions to be paid by the State, |
13 | | annuitants, survivors, retired employees, or any combination |
14 | | of those entities, for that program of group health benefits, |
15 | | shall be adopted as emergency rules. The adoption of those |
16 | | rules shall be considered an emergency and necessary for the |
17 | | public interest, safety, and welfare. |
18 | | (d) In order to provide for the expeditious and timely |
19 | | implementation
of the State's fiscal year 1999 budget, |
20 | | emergency rules to implement any
provision of Public Act 90-587 |
21 | | or 90-588
or any other budget initiative for fiscal year 1999 |
22 | | may be adopted in
accordance with this Section by the agency |
23 | | charged with administering that
provision or initiative, |
24 | | except that the 24-month limitation on the adoption
of |
25 | | emergency rules and the provisions of Sections 5-115 and 5-125 |
26 | | do not apply
to rules adopted under this subsection (d). The |
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1 | | adoption of emergency rules
authorized by this subsection (d) |
2 | | shall be deemed to be necessary for the
public interest, |
3 | | safety, and welfare. |
4 | | (e) In order to provide for the expeditious and timely |
5 | | implementation
of the State's fiscal year 2000 budget, |
6 | | emergency rules to implement any
provision of Public Act 91-24
|
7 | | or any other budget initiative for fiscal year 2000 may be |
8 | | adopted in
accordance with this Section by the agency charged |
9 | | with administering that
provision or initiative, except that |
10 | | the 24-month limitation on the adoption
of emergency rules and |
11 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
12 | | rules adopted under this subsection (e). The adoption of |
13 | | emergency rules
authorized by this subsection (e) shall be |
14 | | deemed to be necessary for the
public interest, safety, and |
15 | | welfare. |
16 | | (f) In order to provide for the expeditious and timely |
17 | | implementation
of the State's fiscal year 2001 budget, |
18 | | emergency rules to implement any
provision of Public Act 91-712
|
19 | | or any other budget initiative for fiscal year 2001 may be |
20 | | adopted in
accordance with this Section by the agency charged |
21 | | with administering that
provision or initiative, except that |
22 | | the 24-month limitation on the adoption
of emergency rules and |
23 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
24 | | rules adopted under this subsection (f). The adoption of |
25 | | emergency rules
authorized by this subsection (f) shall be |
26 | | deemed to be necessary for the
public interest, safety, and |
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1 | | welfare. |
2 | | (g) In order to provide for the expeditious and timely |
3 | | implementation
of the State's fiscal year 2002 budget, |
4 | | emergency rules to implement any
provision of Public Act 92-10
|
5 | | or any other budget initiative for fiscal year 2002 may be |
6 | | adopted in
accordance with this Section by the agency charged |
7 | | with administering that
provision or initiative, except that |
8 | | the 24-month limitation on the adoption
of emergency rules and |
9 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
10 | | rules adopted under this subsection (g). The adoption of |
11 | | emergency rules
authorized by this subsection (g) shall be |
12 | | deemed to be necessary for the
public interest, safety, and |
13 | | welfare. |
14 | | (h) In order to provide for the expeditious and timely |
15 | | implementation
of the State's fiscal year 2003 budget, |
16 | | emergency rules to implement any
provision of Public Act 92-597
|
17 | | or any other budget initiative for fiscal year 2003 may be |
18 | | adopted in
accordance with this Section by the agency charged |
19 | | with administering that
provision or initiative, except that |
20 | | the 24-month limitation on the adoption
of emergency rules and |
21 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
22 | | rules adopted under this subsection (h). The adoption of |
23 | | emergency rules
authorized by this subsection (h) shall be |
24 | | deemed to be necessary for the
public interest, safety, and |
25 | | welfare. |
26 | | (i) In order to provide for the expeditious and timely |
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1 | | implementation
of the State's fiscal year 2004 budget, |
2 | | emergency rules to implement any
provision of Public Act 93-20
|
3 | | or any other budget initiative for fiscal year 2004 may be |
4 | | adopted in
accordance with this Section by the agency charged |
5 | | with administering that
provision or initiative, except that |
6 | | the 24-month limitation on the adoption
of emergency rules and |
7 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
8 | | rules adopted under this subsection (i). The adoption of |
9 | | emergency rules
authorized by this subsection (i) shall be |
10 | | deemed to be necessary for the
public interest, safety, and |
11 | | welfare. |
12 | | (j) In order to provide for the expeditious and timely |
13 | | implementation of the provisions of the State's fiscal year |
14 | | 2005 budget as provided under the Fiscal Year 2005 Budget |
15 | | Implementation (Human Services) Act, emergency rules to |
16 | | implement any provision of the Fiscal Year 2005 Budget |
17 | | Implementation (Human Services) Act may be adopted in |
18 | | accordance with this Section by the agency charged with |
19 | | administering that provision, except that the 24-month |
20 | | limitation on the adoption of emergency rules and the |
21 | | provisions of Sections 5-115 and 5-125 do not apply to rules |
22 | | adopted under this subsection (j). The Department of Public Aid |
23 | | may also adopt rules under this subsection (j) necessary to |
24 | | administer the Illinois Public Aid Code and the Children's |
25 | | Health Insurance Program Act. The adoption of emergency rules |
26 | | authorized by this subsection (j) shall be deemed to be |
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1 | | necessary for the public interest, safety, and welfare.
|
2 | | (k) In order to provide for the expeditious and timely |
3 | | implementation of the provisions of the State's fiscal year |
4 | | 2006 budget, emergency rules to implement any provision of |
5 | | Public Act 94-48 or any other budget initiative for fiscal year |
6 | | 2006 may be adopted in accordance with this Section by the |
7 | | agency charged with administering that provision or |
8 | | initiative, except that the 24-month limitation on the adoption |
9 | | of emergency rules and the provisions of Sections 5-115 and |
10 | | 5-125 do not apply to rules adopted under this subsection (k). |
11 | | The Department of Healthcare and Family Services may also adopt |
12 | | rules under this subsection (k) necessary to administer the |
13 | | Illinois Public Aid Code, the Senior Citizens and Persons with |
14 | | Disabilities Property Tax Relief Act, the Senior Citizens and |
15 | | Disabled Persons Prescription Drug Discount Program Act (now |
16 | | the Illinois Prescription Drug Discount Program Act), and the |
17 | | Children's Health Insurance Program Act. The adoption of |
18 | | emergency rules authorized by this subsection (k) shall be |
19 | | deemed to be necessary for the public interest, safety, and |
20 | | welfare.
|
21 | | (l) In order to provide for the expeditious and timely |
22 | | implementation of the provisions of the
State's fiscal year |
23 | | 2007 budget, the Department of Healthcare and Family Services |
24 | | may adopt emergency rules during fiscal year 2007, including |
25 | | rules effective July 1, 2007, in
accordance with this |
26 | | subsection to the extent necessary to administer the |
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1 | | Department's responsibilities with respect to amendments to |
2 | | the State plans and Illinois waivers approved by the federal |
3 | | Centers for Medicare and Medicaid Services necessitated by the |
4 | | requirements of Title XIX and Title XXI of the federal Social |
5 | | Security Act. The adoption of emergency rules
authorized by |
6 | | this subsection (l) shall be deemed to be necessary for the |
7 | | public interest,
safety, and welfare.
|
8 | | (m) In order to provide for the expeditious and timely |
9 | | implementation of the provisions of the
State's fiscal year |
10 | | 2008 budget, the Department of Healthcare and Family Services |
11 | | may adopt emergency rules during fiscal year 2008, including |
12 | | rules effective July 1, 2008, in
accordance with this |
13 | | subsection to the extent necessary to administer the |
14 | | Department's responsibilities with respect to amendments to |
15 | | the State plans and Illinois waivers approved by the federal |
16 | | Centers for Medicare and Medicaid Services necessitated by the |
17 | | requirements of Title XIX and Title XXI of the federal Social |
18 | | Security Act. The adoption of emergency rules
authorized by |
19 | | this subsection (m) shall be deemed to be necessary for the |
20 | | public interest,
safety, and welfare.
|
21 | | (n) In order to provide for the expeditious and timely |
22 | | implementation of the provisions of the State's fiscal year |
23 | | 2010 budget, emergency rules to implement any provision of |
24 | | Public Act 96-45 or any other budget initiative authorized by |
25 | | the 96th General Assembly for fiscal year 2010 may be adopted |
26 | | in accordance with this Section by the agency charged with |
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1 | | administering that provision or initiative. The adoption of |
2 | | emergency rules authorized by this subsection (n) shall be |
3 | | deemed to be necessary for the public interest, safety, and |
4 | | welfare. The rulemaking authority granted in this subsection |
5 | | (n) shall apply only to rules promulgated during Fiscal Year |
6 | | 2010. |
7 | | (o) In order to provide for the expeditious and timely |
8 | | implementation of the provisions of the State's fiscal year |
9 | | 2011 budget, emergency rules to implement any provision of |
10 | | Public Act 96-958 or any other budget initiative authorized by |
11 | | the 96th General Assembly for fiscal year 2011 may be adopted |
12 | | in accordance with this Section by the agency charged with |
13 | | administering that provision or initiative. The adoption of |
14 | | emergency rules authorized by this subsection (o) is deemed to |
15 | | be necessary for the public interest, safety, and welfare. The |
16 | | rulemaking authority granted in this subsection (o) applies |
17 | | only to rules promulgated on or after July 1, 2010 (the |
18 | | effective date of Public Act 96-958) through June 30, 2011. |
19 | | (p) In order to provide for the expeditious and timely |
20 | | implementation of the provisions of Public Act 97-689, |
21 | | emergency rules to implement any provision of Public Act 97-689 |
22 | | may be adopted in accordance with this subsection (p) by the |
23 | | agency charged with administering that provision or |
24 | | initiative. The 150-day limitation of the effective period of |
25 | | emergency rules does not apply to rules adopted under this |
26 | | subsection (p), and the effective period may continue through |
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1 | | June 30, 2013. The 24-month limitation on the adoption of |
2 | | emergency rules does not apply to rules adopted under this |
3 | | subsection (p). The adoption of emergency rules authorized by |
4 | | this subsection (p) is deemed to be necessary for the public |
5 | | interest, safety, and welfare. |
6 | | (q) In order to provide for the expeditious and timely |
7 | | implementation of the provisions of Articles 7, 8, 9, 11, and |
8 | | 12 of Public Act 98-104, emergency rules to implement any |
9 | | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 |
10 | | may be adopted in accordance with this subsection (q) by the |
11 | | agency charged with administering that provision or |
12 | | initiative. The 24-month limitation on the adoption of |
13 | | emergency rules does not apply to rules adopted under this |
14 | | subsection (q). The adoption of emergency rules authorized by |
15 | | this subsection (q) is deemed to be necessary for the public |
16 | | interest, safety, and welfare. |
17 | | (r) In order to provide for the expeditious and timely |
18 | | implementation of the provisions of Public Act 98-651, |
19 | | emergency rules to implement Public Act 98-651 may be adopted |
20 | | in accordance with this subsection (r) by the Department of |
21 | | Healthcare and Family Services. The 24-month limitation on the |
22 | | adoption of emergency rules does not apply to rules adopted |
23 | | under this subsection (r). The adoption of emergency rules |
24 | | authorized by this subsection (r) is deemed to be necessary for |
25 | | the public interest, safety, and welfare. |
26 | | (s) In order to provide for the expeditious and timely |
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1 | | implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
2 | | the Illinois Public Aid Code, emergency rules to implement any |
3 | | provision of Section 5-5b.1 or Section 5A-2 of the Illinois |
4 | | Public Aid Code may be adopted in accordance with this |
5 | | subsection (s) by the Department of Healthcare and Family |
6 | | Services. The rulemaking authority granted in this subsection |
7 | | (s) shall apply only to those rules adopted prior to July 1, |
8 | | 2015. Notwithstanding any other provision of this Section, any |
9 | | emergency rule adopted under this subsection (s) shall only |
10 | | apply to payments made for State fiscal year 2015. The adoption |
11 | | of emergency rules authorized by this subsection (s) is deemed |
12 | | to be necessary for the public interest, safety, and welfare. |
13 | | (t) In order to provide for the expeditious and timely |
14 | | implementation of the provisions of Article II of Public Act |
15 | | 99-6, emergency rules to implement the changes made by Article |
16 | | II of Public Act 99-6 to the Emergency Telephone System Act may |
17 | | be adopted in accordance with this subsection (t) by the |
18 | | Department of State Police. The rulemaking authority granted in |
19 | | this subsection (t) shall apply only to those rules adopted |
20 | | prior to July 1, 2016. The 24-month limitation on the adoption |
21 | | of emergency rules does not apply to rules adopted under this |
22 | | subsection (t). The adoption of emergency rules authorized by |
23 | | this subsection (t) is deemed to be necessary for the public |
24 | | interest, safety, and welfare. |
25 | | (u) In order to provide for the expeditious and timely |
26 | | implementation of the provisions of the Burn Victims Relief |
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1 | | Act, emergency rules to implement any provision of the Act may |
2 | | be adopted in accordance with this subsection (u) by the |
3 | | Department of Insurance. The rulemaking authority granted in |
4 | | this subsection (u) shall apply only to those rules adopted |
5 | | prior to December 31, 2015. The adoption of emergency rules |
6 | | authorized by this subsection (u) is deemed to be necessary for |
7 | | the public interest, safety, and welfare. |
8 | | (v) In order to provide for the expeditious and timely |
9 | | implementation of the provisions of Public Act 99-516, |
10 | | emergency rules to implement Public Act 99-516 may be adopted |
11 | | in accordance with this subsection (v) by the Department of |
12 | | Healthcare and Family Services. The 24-month limitation on the |
13 | | adoption of emergency rules does not apply to rules adopted |
14 | | under this subsection (v). The adoption of emergency rules |
15 | | authorized by this subsection (v) is deemed to be necessary for |
16 | | the public interest, safety, and welfare. |
17 | | (w) In order to provide for the expeditious and timely |
18 | | implementation of the provisions of Public Act 99-796, |
19 | | emergency rules to implement the changes made by Public Act |
20 | | 99-796 may be adopted in accordance with this subsection (w) by |
21 | | the Adjutant General. The adoption of emergency rules |
22 | | authorized by this subsection (w) is deemed to be necessary for |
23 | | the public interest, safety, and welfare. |
24 | | (x) In order to provide for the expeditious and timely |
25 | | implementation of the provisions of Public Act 99-906, |
26 | | emergency rules to implement subsection (i) of Section 16-115D, |
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1 | | subsection (g) of Section 16-128A, and subsection (a) of |
2 | | Section 16-128B of the Public Utilities Act may be adopted in |
3 | | accordance with this subsection (x) by the Illinois Commerce |
4 | | Commission. The rulemaking authority granted in this |
5 | | subsection (x) shall apply only to those rules adopted within |
6 | | 180 days after June 1, 2017 (the effective date of Public Act |
7 | | 99-906). The adoption of emergency rules authorized by this |
8 | | subsection (x) is deemed to be necessary for the public |
9 | | interest, safety, and welfare. |
10 | | (y) In order to provide for the expeditious and timely |
11 | | implementation of the provisions of this amendatory Act of the |
12 | | 100th General Assembly, emergency rules to implement the |
13 | | changes made by this amendatory Act of the 100th General |
14 | | Assembly to Section 4.02 of the Illinois Act on Aging, Sections |
15 | | 5.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30 |
16 | | of the Alcoholism and Other Drug Abuse and Dependency Act, and |
17 | | Sections 74 and 75 of the Mental Health and Developmental |
18 | | Disabilities Administrative Act may be adopted in accordance |
19 | | with this subsection (y) by the respective Department. The |
20 | | adoption of emergency rules authorized by this subsection (y) |
21 | | is deemed to be necessary for the public interest, safety, and |
22 | | welfare. |
23 | | (z) In order to provide for the expeditious and timely |
24 | | implementation of the provisions of this amendatory Act of the |
25 | | 100th General Assembly, emergency rules to implement the |
26 | | changes made by this amendatory Act of the 100th General |
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1 | | Assembly to Section 4.7 of the Lobbyist Registration Act may be |
2 | | adopted in accordance with this subsection (z) by the Secretary |
3 | | of State. The adoption of emergency rules authorized by this |
4 | | subsection (z) is deemed to be necessary for the public |
5 | | interest, safety, and welfare. |
6 | | (aa) In order to provide for the expeditious and timely |
7 | | initial implementation of the changes made to Articles 5, 5A, |
8 | | 12, and 14 of the Illinois Public Aid Code under the provisions |
9 | | of this amendatory Act of the 100th General Assembly, the |
10 | | Department of Healthcare and Family Services may adopt |
11 | | emergency rules in accordance with this subsection (aa). The |
12 | | 24-month limitation on the adoption of emergency rules does not |
13 | | apply to rules to initially implement the changes made to |
14 | | Articles 5, 5A, 12, and 14 of the Illinois Public Aid Code |
15 | | adopted under this subsection (aa). The adoption of emergency |
16 | | rules authorized by this subsection (aa) is deemed to be |
17 | | necessary for the public interest, safety, and welfare. |
18 | | (bb) In order to provide for the expeditious and timely |
19 | | implementation of the provisions of this amendatory Act of the |
20 | | 100th General Assembly, emergency rules to implement the |
21 | | changes made by this amendatory Act of the 100th General |
22 | | Assembly to Section 4.02 of the Illinois Act on Aging, Sections |
23 | | 5.5.4 and 5-5.4i of the Illinois Public Aid Code, subsection |
24 | | (b) of Section 55-30 of the Alcoholism and Other Drug Abuse and |
25 | | Dependency Act, Section 5-104 of the Specialized Mental Health |
26 | | Rehabilitation Act of 2013, and Section 75 and subsection (b) |
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1 | | of Section 74 of the Mental Health and Developmental |
2 | | Disabilities Administrative Act may be adopted in accordance |
3 | | with this subsection (bb) by the respective Department. The |
4 | | adoption of emergency rules authorized by this subsection (bb) |
5 | | is deemed to be necessary for the public interest, safety, and |
6 | | welfare. |
7 | | (Source: P.A. 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 99-143, |
8 | | eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 6-30-16; |
9 | | 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, eff. 6-1-17; |
10 | | 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 100-581, eff. |
11 | | 3-12-18.)
|
12 | | Section 95-10. The Mental Health and Developmental |
13 | | Disabilities Administrative Act is amended by changing Section |
14 | | 74 as follows:
|
15 | | (20 ILCS 1705/74) |
16 | | Sec. 74. Rates and reimbursements. |
17 | | (a) Within 30 days after July 6, 2017 ( the effective date |
18 | | of Public Act 100-23) this amendatory Act of the 100th General |
19 | | Assembly , the Department shall increase rates and |
20 | | reimbursements to fund a minimum of a $0.75 per hour wage |
21 | | increase for front-line personnel, including, but not limited |
22 | | to, direct support persons, aides, front-line supervisors, |
23 | | qualified intellectual disabilities professionals, nurses, and |
24 | | non-administrative support staff working in community-based |
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1 | | provider organizations serving individuals with developmental |
2 | | disabilities. The Department shall adopt rules, including |
3 | | emergency rules under subsection (y) of Section 5-45 of the |
4 | | Illinois Administrative Procedure Act, to implement the |
5 | | provisions of this Section. |
6 | | (b) Rates and reimbursements. Within 30 days after the |
7 | | effective date of this amendatory Act of the 100th General |
8 | | Assembly, the Department shall increase rates and |
9 | | reimbursements to fund a minimum of a $0.50 per hour wage |
10 | | increase for front-line personnel, including, but not limited |
11 | | to, direct support persons, aides, front-line supervisors, |
12 | | qualified intellectual disabilities professionals, nurses, and |
13 | | non-administrative support staff working in community-based |
14 | | provider organizations serving individuals with developmental |
15 | | disabilities. The Department shall adopt rules, including |
16 | | emergency rules under subsection (bb) of Section 5-45 of the |
17 | | Illinois Administrative Procedure Act, to implement the |
18 | | provisions of this Section.
|
19 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
20 | | Section 95-15. The School Code is amended by changing |
21 | | Section 14-7.02 and by adding Section 3-16 as follows:
|
22 | | (105 ILCS 5/3-16 new) |
23 | | Sec. 3-16. Grants to alternative schools, safe schools, and |
24 | | alternative learning opportunities programs. The State Board |
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1 | | of Education, subject to appropriation, shall award grants to |
2 | | alternative schools, safe schools, and alternative learning |
3 | | opportunities programs operated by a regional office of |
4 | | education. To calculate grant amounts to the programs operated |
5 | | by regional offices of education, the State Board shall |
6 | | calculate an amount equal to the greater of the regional |
7 | | program's best 3 months of average daily attendance for the |
8 | | 2016-2017 school year or the average of the best 3 months of |
9 | | average daily attendance for the 2014-2015 school year through |
10 | | the 2016-2017 school year, multiplied by the amount of $6,119. |
11 | | This amount shall be termed the "Regional Program Increased |
12 | | Enrollment Recognition". If the amount of the Regional Program |
13 | | Increased Enrollment Recognition is greater than the amount of |
14 | | the regional office of education program's Base Funding Minimum |
15 | | for fiscal year 2018, calculated under Section 18-8.15, then |
16 | | the State Board of Education shall pay the regional program a |
17 | | grant equal to the difference between the regional program's |
18 | | Regional Program Increased Enrollment Recognition and the Base |
19 | | Funding Minimum for fiscal year 2018. Nothing in this Section |
20 | | shall be construed to alter any payments or calculations under |
21 | | Section 18-8.15.
|
22 | | (105 ILCS 5/14-7.02) (from Ch. 122, par. 14-7.02)
|
23 | | Sec. 14-7.02. Children attending private schools, public
|
24 | | out-of-state schools, public school residential facilities or |
25 | | private
special education facilities. The General Assembly |
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1 | | recognizes that non-public
schools or special education |
2 | | facilities provide an important service in the
educational |
3 | | system in Illinois.
|
4 | | If because of his or her disability the special education
|
5 | | program of a district is unable to meet the needs of a child |
6 | | and the
child attends a non-public school or special education |
7 | | facility, a
public out-of-state school or a special education |
8 | | facility owned and
operated by a county government unit that |
9 | | provides special educational
services required by the child and |
10 | | is in compliance with the appropriate
rules and regulations of |
11 | | the State Superintendent of Education, the
school district in |
12 | | which the child is a resident shall pay the actual
cost of |
13 | | tuition for special education and related services provided
|
14 | | during the regular school term and during the summer school |
15 | | term if the
child's educational needs so require, excluding |
16 | | room, board and
transportation costs charged the child by that |
17 | | non-public school or
special education facility, public |
18 | | out-of-state school or county special
education facility, or |
19 | | $4,500 per year, whichever is less, and shall
provide him any |
20 | | necessary transportation. "Nonpublic special
education |
21 | | facility" shall include a residential facility,
within or |
22 | | without the State of Illinois, which provides
special education |
23 | | and related services to meet the needs of the child by
|
24 | | utilizing private schools or public schools, whether located on |
25 | | the site
or off the site of the residential facility.
|
26 | | The State Board of Education shall promulgate rules and |
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1 | | regulations
for determining when placement in a private special |
2 | | education facility
is appropriate. Such rules and regulations |
3 | | shall take into account
the various types of services needed by |
4 | | a child and the availability
of such services to the particular |
5 | | child in the public school.
In developing these rules and |
6 | | regulations the State Board of
Education shall consult with the |
7 | | Advisory Council on
Education of Children with Disabilities and |
8 | | hold public
hearings to secure recommendations from parents, |
9 | | school personnel,
and others concerned about this matter.
|
10 | | The State Board of Education shall also promulgate rules |
11 | | and
regulations for transportation to and from a residential |
12 | | school.
Transportation to and from home to a residential school |
13 | | more than once
each school term shall be subject to prior |
14 | | approval by the State
Superintendent in accordance with the |
15 | | rules and regulations of the State
Board.
|
16 | | A school district making tuition payments pursuant to this
|
17 | | Section is eligible for reimbursement from the State for the |
18 | | amount of
such payments actually made in excess of the district |
19 | | per capita tuition
charge for students not receiving special |
20 | | education services.
Such reimbursement shall be approved in |
21 | | accordance with Section 14-12.01
and each district shall file |
22 | | its claims, computed in accordance with rules
prescribed by the |
23 | | State Board of Education, on forms prescribed by the
State |
24 | | Superintendent of Education. Data used as a basis of |
25 | | reimbursement
claims shall be for the preceding regular school |
26 | | term and summer school
term. Each school district shall |
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1 | | transmit its claims to the State Board of Education
on or |
2 | | before
August 15. The State Board of Education, before |
3 | | approving any such claims,
shall determine their accuracy and |
4 | | whether they are based upon services
and facilities provided |
5 | | under approved programs. Upon approval the State
Board shall |
6 | | cause vouchers to be prepared showing the amount due
for |
7 | | payment of reimbursement claims to school
districts, for |
8 | | transmittal to the State Comptroller on
the 30th day of |
9 | | September, December, and March, respectively, and the final
|
10 | | voucher, no later than June 20. If the
money appropriated by |
11 | | the General Assembly for such purpose for any year
is |
12 | | insufficient, it shall be apportioned on the basis of the |
13 | | claims approved.
|
14 | | No child shall be placed in a special education program |
15 | | pursuant to
this Section if the tuition cost for special |
16 | | education and related
services increases more than 10 percent |
17 | | over the tuition cost for the
previous school year or exceeds |
18 | | $4,500 per year unless such costs have
been approved by the |
19 | | Illinois Purchased Care Review Board. The
Illinois Purchased |
20 | | Care Review Board shall consist of the following
persons, or |
21 | | their designees: the Directors of Children and Family
Services, |
22 | | Public Health,
Public Aid, and the
Governor's Office of |
23 | | Management and Budget; the
Secretary of Human Services; the |
24 | | State Superintendent of Education; and such
other persons as |
25 | | the
Governor may designate. The Review Board shall also consist |
26 | | of one non-voting member who is an administrator of a
private, |
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1 | | nonpublic, special education school. The Review Board shall |
2 | | establish rules and
regulations for its determination of |
3 | | allowable costs and payments made by
local school districts for |
4 | | special education, room and board, and other related
services |
5 | | provided by non-public schools or special education facilities |
6 | | and
shall establish uniform standards and criteria which it |
7 | | shall follow. The Review Board shall approve the usual and |
8 | | customary rate or rates of a special education program that (i) |
9 | | is offered by an out-of-state, non-public provider of |
10 | | integrated autism specific educational and autism specific |
11 | | residential services, (ii) offers 2 or more levels of |
12 | | residential care, including at least one locked facility, and |
13 | | (iii) serves 12 or fewer Illinois students. |
14 | | In determining rates based on allowable costs, the review |
15 | | Board shall consider any wage increases awarded by the General |
16 | | Assembly to front line personnel defined as direct support |
17 | | persons, aides, front-line supervisors, qualified intellectual |
18 | | disabilities professionals, nurses, and non-administrative |
19 | | support staff working in service settings in community-based |
20 | | settings within the State and adjust customary rates or rates |
21 | | of a special education program to be equitable to the wage |
22 | | increase awarded to similar staff positions in a community |
23 | | residential setting. Any wage increase awarded by the General |
24 | | Assembly to front line personnel defined as direct support |
25 | | persons, aides, front-line supervisors, qualified intellectual |
26 | | disabilities professionals, nurses, and non-administrative |
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1 | | support staff working in community-based settings within the |
2 | | State shall also be a basis for any facility covered by this |
3 | | Section to appeal its rate before the Review Board under the |
4 | | process defined in Title 89, Part 900, Section 340 of the |
5 | | Illinois Administrative Code. Illinois Administrative Code |
6 | | Title 89, Part 900, Section 342 shall be updated to recognize |
7 | | wage increases awarded to community-based settings to be a |
8 | | basis for appeal.
|
9 | | The Review Board shall establish uniform definitions and |
10 | | criteria for
accounting separately by special education, room |
11 | | and board and other
related services costs. The Board shall |
12 | | also establish guidelines for
the coordination of services and |
13 | | financial assistance provided by all
State agencies to assure |
14 | | that no otherwise qualified child with a disability
receiving |
15 | | services under Article 14 shall be excluded from participation
|
16 | | in, be denied the benefits of or be subjected to discrimination |
17 | | under
any program or activity provided by any State agency.
|
18 | | The Review Board shall review the costs for special |
19 | | education and
related services provided by non-public schools |
20 | | or special education
facilities and shall approve or disapprove |
21 | | such facilities in accordance
with the rules and regulations |
22 | | established by it with respect to
allowable costs.
|
23 | | The State Board of Education shall provide administrative |
24 | | and staff support
for the Review Board as deemed reasonable by |
25 | | the State Superintendent of
Education. This support shall not |
26 | | include travel expenses or other
compensation for any Review |
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1 | | Board member other than the State Superintendent of
Education.
|
2 | | The Review Board shall seek the advice of the Advisory |
3 | | Council on
Education of Children with Disabilities on the rules |
4 | | and
regulations to be
promulgated by it relative to providing |
5 | | special education services.
|
6 | | If a child has been placed in a program in which the actual |
7 | | per pupil costs
of tuition for special education and related |
8 | | services based on program
enrollment, excluding room, board and |
9 | | transportation costs, exceed $4,500 and
such costs have been |
10 | | approved by the Review Board, the district shall pay such
total |
11 | | costs which exceed $4,500. A district making such tuition |
12 | | payments in
excess of $4,500 pursuant to this Section shall be |
13 | | responsible for an amount in
excess of $4,500 equal to the |
14 | | district per capita
tuition charge and shall be eligible for |
15 | | reimbursement from the State for
the amount of such payments |
16 | | actually made in excess of the districts per capita
tuition |
17 | | charge for students not receiving special education services.
|
18 | | If a child has been placed in an approved individual |
19 | | program and the
tuition costs including room and board costs |
20 | | have been approved by the
Review Board, then such room and |
21 | | board costs shall be paid by the
appropriate State agency |
22 | | subject to the provisions of Section 14-8.01 of
this Act. Room |
23 | | and board costs not provided by a State agency other
than the |
24 | | State Board of Education shall be provided by the State Board
|
25 | | of Education on a current basis. In no event, however, shall |
26 | | the
State's liability for funding of these tuition costs begin |
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1 | | until after
the legal obligations of third party payors have |
2 | | been subtracted from
such costs. If the money appropriated by |
3 | | the General Assembly for such
purpose for any year is |
4 | | insufficient, it shall be apportioned on the
basis of the |
5 | | claims approved. Each district shall submit estimated claims to |
6 | | the State
Superintendent of Education. Upon approval of such |
7 | | claims, the State
Superintendent of Education shall direct the |
8 | | State Comptroller to make payments
on a monthly basis. The |
9 | | frequency for submitting estimated
claims and the method of |
10 | | determining payment shall be prescribed in rules
and |
11 | | regulations adopted by the State Board of Education. Such |
12 | | current state
reimbursement shall be reduced by an amount equal |
13 | | to the proceeds which
the child or child's parents are eligible |
14 | | to receive under any public or
private insurance or assistance |
15 | | program. Nothing in this Section shall
be construed as |
16 | | relieving an insurer or similar third party from an
otherwise |
17 | | valid obligation to provide or to pay for services provided to
|
18 | | a child with a disability.
|
19 | | If it otherwise qualifies, a school district is eligible |
20 | | for the
transportation reimbursement under Section 14-13.01 |
21 | | and for the
reimbursement of tuition payments under this |
22 | | Section whether the
non-public school or special education |
23 | | facility, public out-of-state
school or county special |
24 | | education facility, attended by a child who
resides in that |
25 | | district and requires special educational services, is
within |
26 | | or outside of the State of Illinois. However, a district is not
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1 | | eligible to claim transportation reimbursement under this |
2 | | Section unless
the district certifies to the State |
3 | | Superintendent of Education that the
district is unable to |
4 | | provide special educational services required by
the child for |
5 | | the current school year.
|
6 | | Nothing in this Section authorizes the reimbursement of a |
7 | | school
district for the amount paid for tuition of a child |
8 | | attending a
non-public school or special education facility, |
9 | | public out-of-state
school or county special education |
10 | | facility unless the school district
certifies to the State |
11 | | Superintendent of Education that the special
education program |
12 | | of that district is unable to meet the needs of that child
|
13 | | because of his disability and the State Superintendent of |
14 | | Education finds
that the school district is in substantial |
15 | | compliance with Section 14-4.01. However, if a child is |
16 | | unilaterally placed by a State agency or any court in a |
17 | | non-public school or special education facility, public |
18 | | out-of-state school, or county special education facility, a |
19 | | school district shall not be required to certify to the State |
20 | | Superintendent of Education, for the purpose of tuition |
21 | | reimbursement, that the special education program of that |
22 | | district is unable to meet the needs of a child because of his |
23 | | or her disability.
|
24 | | Any educational or related services provided, pursuant to |
25 | | this
Section in a non-public school or special education |
26 | | facility or a
special education facility owned and operated by |
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1 | | a county government
unit shall be at no cost to the parent or |
2 | | guardian of the child.
However, current law and practices |
3 | | relative to contributions by parents
or guardians for costs |
4 | | other than educational or related services are
not affected by |
5 | | this amendatory Act of 1978.
|
6 | | Reimbursement for children attending public school |
7 | | residential facilities
shall be made in accordance with the |
8 | | provisions of this Section.
|
9 | | Notwithstanding any other provision of law, any school |
10 | | district
receiving a payment under this Section or under |
11 | | Section 14-7.02b, 14-13.01, or
29-5 of this Code may classify |
12 | | all or a portion of the funds that
it receives in a particular |
13 | | fiscal year or from general State aid pursuant
to Section |
14 | | 18-8.05 of this Code
as funds received in connection with any |
15 | | funding program for which
it is entitled to receive funds from |
16 | | the State in that fiscal year (including,
without limitation, |
17 | | any funding program referenced in this Section),
regardless of |
18 | | the source or timing of the receipt. The district may not
|
19 | | classify more funds as funds received in connection with the |
20 | | funding
program than the district is entitled to receive in |
21 | | that fiscal year for that
program. Any
classification by a |
22 | | district must be made by a resolution of its board of
|
23 | | education. The resolution must identify the amount of any |
24 | | payments or
general State aid to be classified under this |
25 | | paragraph and must specify
the funding program to which the |
26 | | funds are to be treated as received in
connection therewith. |
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1 | | This resolution is controlling as to the
classification of |
2 | | funds referenced therein. A certified copy of the
resolution |
3 | | must be sent to the State Superintendent of Education.
The |
4 | | resolution shall still take effect even though a copy of the |
5 | | resolution has
not been sent to the State
Superintendent of |
6 | | Education in a timely manner.
No
classification under this |
7 | | paragraph by a district shall affect the total amount
or timing |
8 | | of money the district is entitled to receive under this Code.
|
9 | | No classification under this paragraph by a district shall
in |
10 | | any way relieve the district from or affect any
requirements |
11 | | that otherwise would apply with respect to
that funding |
12 | | program, including any
accounting of funds by source, reporting |
13 | | expenditures by
original source and purpose,
reporting |
14 | | requirements,
or requirements of providing services.
|
15 | | (Source: P.A. 98-636, eff. 6-6-14; 98-1008, eff. 1-1-15; 99-78, |
16 | | eff. 7-20-15; 99-143, eff. 7-27-15.)
|
17 | | Section 95-20. The Illinois Public Aid Code is amended by |
18 | | changing Sections 5-5.4 and 5-5.4i and by adding Section 5-5.4j |
19 | | as follows:
|
20 | | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
|
21 | | Sec. 5-5.4. Standards of Payment - Department of Healthcare |
22 | | and Family Services.
The Department of Healthcare and Family |
23 | | Services shall develop standards of payment of
nursing facility |
24 | | and ICF/DD services in facilities providing such services
under |
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1 | | this Article which:
|
2 | | (1) Provide for the determination of a facility's payment
|
3 | | for nursing facility or ICF/DD services on a prospective basis.
|
4 | | The amount of the payment rate for all nursing facilities |
5 | | certified by the
Department of Public Health under the ID/DD |
6 | | Community Care Act or the Nursing Home Care Act as Intermediate
|
7 | | Care for the Developmentally Disabled facilities, Long Term |
8 | | Care for Under Age
22 facilities, Skilled Nursing facilities, |
9 | | or Intermediate Care facilities
under the
medical assistance |
10 | | program shall be prospectively established annually on the
|
11 | | basis of historical, financial, and statistical data |
12 | | reflecting actual costs
from prior years, which shall be |
13 | | applied to the current rate year and updated
for inflation, |
14 | | except that the capital cost element for newly constructed
|
15 | | facilities shall be based upon projected budgets. The annually |
16 | | established
payment rate shall take effect on July 1 in 1984 |
17 | | and subsequent years. No rate
increase and no
update for |
18 | | inflation shall be provided on or after July 1, 1994, unless |
19 | | specifically provided for in this
Section.
The changes made by |
20 | | Public Act 93-841
extending the duration of the prohibition |
21 | | against a rate increase or update for inflation are effective |
22 | | retroactive to July 1, 2004.
|
23 | | For facilities licensed by the Department of Public Health |
24 | | under the Nursing
Home Care Act as Intermediate Care for the |
25 | | Developmentally Disabled facilities
or Long Term Care for Under |
26 | | Age 22 facilities, the rates taking effect on July
1, 1998 |
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1 | | shall include an increase of 3%. For facilities licensed by the
|
2 | | Department of Public Health under the Nursing Home Care Act as |
3 | | Skilled Nursing
facilities or Intermediate Care facilities, |
4 | | the rates taking effect on July 1,
1998 shall include an |
5 | | increase of 3% plus $1.10 per resident-day, as defined by
the |
6 | | Department. For facilities licensed by the Department of Public |
7 | | Health under the Nursing Home Care Act as Intermediate Care |
8 | | Facilities for the Developmentally Disabled or Long Term Care |
9 | | for Under Age 22 facilities, the rates taking effect on January |
10 | | 1, 2006 shall include an increase of 3%.
For facilities |
11 | | licensed by the Department of Public Health under the Nursing |
12 | | Home Care Act as Intermediate Care Facilities for the |
13 | | Developmentally Disabled or Long Term Care for Under Age 22 |
14 | | facilities, the rates taking effect on January 1, 2009 shall |
15 | | include an increase sufficient to provide a $0.50 per hour wage |
16 | | increase for non-executive staff. For facilities licensed by |
17 | | the Department of Public Health under the ID/DD Community Care |
18 | | Act as ID/DD Facilities the rates taking effect within 30 days |
19 | | after July 6, 2017 ( the effective date of Public Act 100-23) |
20 | | this amendatory Act of the 100th General Assembly shall include |
21 | | an increase sufficient to provide a $0.75 per hour wage |
22 | | increase for non-executive staff. The Department shall adopt |
23 | | rules, including emergency rules under subsection (y) of |
24 | | Section 5-45 of the Illinois Administrative Procedure Act, to |
25 | | implement the provisions of this paragraph. For facilities |
26 | | licensed by the Department of Public Health under the ID/DD |
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1 | | Community Care Act as ID/DD Facilities and under the MC/DD Act |
2 | | as MC/DD Facilities, the rates taking effect within 30 days |
3 | | after the effective date of this amendatory Act of the 100th |
4 | | General Assembly shall include an increase sufficient to |
5 | | provide a $0.50 per hour wage increase for non-executive |
6 | | front-line personnel, including, but not limited to, direct |
7 | | support persons, aides, front-line supervisors, qualified |
8 | | intellectual disabilities professionals, nurses, and |
9 | | non-administrative support staff. The Department shall adopt |
10 | | rules, including emergency rules under subsection (bb) of |
11 | | Section 5-45 of the Illinois Administrative Procedure Act, to |
12 | | implement the provisions of this paragraph. |
13 | | For facilities licensed by the Department of Public Health |
14 | | under the
Nursing Home Care Act as Intermediate Care for the |
15 | | Developmentally Disabled
facilities or Long Term Care for Under |
16 | | Age 22 facilities, the rates taking
effect on July 1, 1999 |
17 | | shall include an increase of 1.6% plus $3.00 per
resident-day, |
18 | | as defined by the Department. For facilities licensed by the
|
19 | | Department of Public Health under the Nursing Home Care Act as |
20 | | Skilled Nursing
facilities or Intermediate Care facilities, |
21 | | the rates taking effect on July 1,
1999 shall include an |
22 | | increase of 1.6% and, for services provided on or after
October |
23 | | 1, 1999, shall be increased by $4.00 per resident-day, as |
24 | | defined by
the Department.
|
25 | | For facilities licensed by the Department of Public Health |
26 | | under the
Nursing Home Care Act as Intermediate Care for the |
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1 | | Developmentally Disabled
facilities or Long Term Care for Under |
2 | | Age 22 facilities, the rates taking
effect on July 1, 2000 |
3 | | shall include an increase of 2.5% per resident-day,
as defined |
4 | | by the Department. For facilities licensed by the Department of
|
5 | | Public Health under the Nursing Home Care Act as Skilled |
6 | | Nursing facilities or
Intermediate Care facilities, the rates |
7 | | taking effect on July 1, 2000 shall
include an increase of 2.5% |
8 | | per resident-day, as defined by the Department.
|
9 | | For facilities licensed by the Department of Public Health |
10 | | under the
Nursing Home Care Act as skilled nursing facilities |
11 | | or intermediate care
facilities, a new payment methodology must |
12 | | be implemented for the nursing
component of the rate effective |
13 | | July 1, 2003. The Department of Public Aid
(now Healthcare and |
14 | | Family Services) shall develop the new payment methodology |
15 | | using the Minimum Data Set
(MDS) as the instrument to collect |
16 | | information concerning nursing home
resident condition |
17 | | necessary to compute the rate. The Department
shall develop the |
18 | | new payment methodology to meet the unique needs of
Illinois |
19 | | nursing home residents while remaining subject to the |
20 | | appropriations
provided by the General Assembly.
A transition |
21 | | period from the payment methodology in effect on June 30, 2003
|
22 | | to the payment methodology in effect on July 1, 2003 shall be |
23 | | provided for a
period not exceeding 3 years and 184 days after |
24 | | implementation of the new payment
methodology as follows:
|
25 | | (A) For a facility that would receive a lower
nursing |
26 | | component rate per patient day under the new system than |
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1 | | the facility
received
effective on the date immediately |
2 | | preceding the date that the Department
implements the new |
3 | | payment methodology, the nursing component rate per |
4 | | patient
day for the facility
shall be held at
the level in |
5 | | effect on the date immediately preceding the date that the
|
6 | | Department implements the new payment methodology until a |
7 | | higher nursing
component rate of
reimbursement is achieved |
8 | | by that
facility.
|
9 | | (B) For a facility that would receive a higher nursing |
10 | | component rate per
patient day under the payment |
11 | | methodology in effect on July 1, 2003 than the
facility |
12 | | received effective on the date immediately preceding the |
13 | | date that the
Department implements the new payment |
14 | | methodology, the nursing component rate
per patient day for |
15 | | the facility shall be adjusted.
|
16 | | (C) Notwithstanding paragraphs (A) and (B), the |
17 | | nursing component rate per
patient day for the facility |
18 | | shall be adjusted subject to appropriations
provided by the |
19 | | General Assembly.
|
20 | | For facilities licensed by the Department of Public Health |
21 | | under the
Nursing Home Care Act as Intermediate Care for the |
22 | | Developmentally Disabled
facilities or Long Term Care for Under |
23 | | Age 22 facilities, the rates taking
effect on March 1, 2001 |
24 | | shall include a statewide increase of 7.85%, as
defined by the |
25 | | Department.
|
26 | | Notwithstanding any other provision of this Section, for |
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1 | | facilities licensed by the Department of Public Health under |
2 | | the
Nursing Home Care Act as skilled nursing facilities or |
3 | | intermediate care
facilities, except facilities participating |
4 | | in the Department's demonstration program pursuant to the |
5 | | provisions of Title 77, Part 300, Subpart T of the Illinois |
6 | | Administrative Code, the numerator of the ratio used by the |
7 | | Department of Healthcare and Family Services to compute the |
8 | | rate payable under this Section using the Minimum Data Set |
9 | | (MDS) methodology shall incorporate the following annual |
10 | | amounts as the additional funds appropriated to the Department |
11 | | specifically to pay for rates based on the MDS nursing |
12 | | component methodology in excess of the funding in effect on |
13 | | December 31, 2006: |
14 | | (i) For rates taking effect January 1, 2007, |
15 | | $60,000,000. |
16 | | (ii) For rates taking effect January 1, 2008, |
17 | | $110,000,000. |
18 | | (iii) For rates taking effect January 1, 2009, |
19 | | $194,000,000. |
20 | | (iv) For rates taking effect April 1, 2011, or the |
21 | | first day of the month that begins at least 45 days after |
22 | | the effective date of this amendatory Act of the 96th |
23 | | General Assembly, $416,500,000 or an amount as may be |
24 | | necessary to complete the transition to the MDS methodology |
25 | | for the nursing component of the rate. Increased payments |
26 | | under this item (iv) are not due and payable, however, |
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1 | | until (i) the methodologies described in this paragraph are |
2 | | approved by the federal government in an appropriate State |
3 | | Plan amendment and (ii) the assessment imposed by Section |
4 | | 5B-2 of this Code is determined to be a permissible tax |
5 | | under Title XIX of the Social Security Act. |
6 | | Notwithstanding any other provision of this Section, for |
7 | | facilities licensed by the Department of Public Health under |
8 | | the Nursing Home Care Act as skilled nursing facilities or |
9 | | intermediate care facilities, the support component of the |
10 | | rates taking effect on January 1, 2008 shall be computed using |
11 | | the most recent cost reports on file with the Department of |
12 | | Healthcare and Family Services no later than April 1, 2005, |
13 | | updated for inflation to January 1, 2006. |
14 | | For facilities licensed by the Department of Public Health |
15 | | under the
Nursing Home Care Act as Intermediate Care for the |
16 | | Developmentally Disabled
facilities or Long Term Care for Under |
17 | | Age 22 facilities, the rates taking
effect on April 1, 2002 |
18 | | shall include a statewide increase of 2.0%, as
defined by the |
19 | | Department.
This increase terminates on July 1, 2002;
beginning |
20 | | July 1, 2002 these rates are reduced to the level of the rates
|
21 | | in effect on March 31, 2002, as defined by the Department.
|
22 | | For facilities licensed by the Department of Public Health |
23 | | under the
Nursing Home Care Act as skilled nursing facilities |
24 | | or intermediate care
facilities, the rates taking effect on |
25 | | July 1, 2001 shall be computed using the most recent cost |
26 | | reports
on file with the Department of Public Aid no later than |
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1 | | April 1, 2000,
updated for inflation to January 1, 2001. For |
2 | | rates effective July 1, 2001
only, rates shall be the greater |
3 | | of the rate computed for July 1, 2001
or the rate effective on |
4 | | June 30, 2001.
|
5 | | Notwithstanding any other provision of this Section, for |
6 | | facilities
licensed by the Department of Public Health under |
7 | | the Nursing Home Care Act
as skilled nursing facilities or |
8 | | intermediate care facilities, the Illinois
Department shall |
9 | | determine by rule the rates taking effect on July 1, 2002,
|
10 | | which shall be 5.9% less than the rates in effect on June 30, |
11 | | 2002.
|
12 | | Notwithstanding any other provision of this Section, for |
13 | | facilities
licensed by the Department of Public Health under |
14 | | the Nursing Home Care Act as
skilled nursing
facilities or |
15 | | intermediate care facilities, if the payment methodologies |
16 | | required under Section 5A-12 and the waiver granted under 42 |
17 | | CFR 433.68 are approved by the United States Centers for |
18 | | Medicare and Medicaid Services, the rates taking effect on July |
19 | | 1, 2004 shall be 3.0% greater than the rates in effect on June |
20 | | 30, 2004. These rates shall take
effect only upon approval and
|
21 | | implementation of the payment methodologies required under |
22 | | Section 5A-12.
|
23 | | Notwithstanding any other provisions of this Section, for |
24 | | facilities licensed by the Department of Public Health under |
25 | | the Nursing Home Care Act as skilled nursing facilities or |
26 | | intermediate care facilities, the rates taking effect on |
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1 | | January 1, 2005 shall be 3% more than the rates in effect on |
2 | | December 31, 2004.
|
3 | | Notwithstanding any other provision of this Section, for |
4 | | facilities licensed by the Department of Public Health under |
5 | | the Nursing Home Care Act as skilled nursing facilities or |
6 | | intermediate care facilities, effective January 1, 2009, the |
7 | | per diem support component of the rates effective on January 1, |
8 | | 2008, computed using the most recent cost reports on file with |
9 | | the Department of Healthcare and Family Services no later than |
10 | | April 1, 2005, updated for inflation to January 1, 2006, shall |
11 | | be increased to the amount that would have been derived using |
12 | | standard Department of Healthcare and Family Services methods, |
13 | | procedures, and inflators. |
14 | | Notwithstanding any other provisions of this Section, for |
15 | | facilities licensed by the Department of Public Health under |
16 | | the Nursing Home Care Act as intermediate care facilities that |
17 | | are federally defined as Institutions for Mental Disease, or |
18 | | facilities licensed by the Department of Public Health under |
19 | | the Specialized Mental Health Rehabilitation Act of 2013, a |
20 | | socio-development component rate equal to 6.6% of the |
21 | | facility's nursing component rate as of January 1, 2006 shall |
22 | | be established and paid effective July 1, 2006. The |
23 | | socio-development component of the rate shall be increased by a |
24 | | factor of 2.53 on the first day of the month that begins at |
25 | | least 45 days after January 11, 2008 (the effective date of |
26 | | Public Act 95-707). As of August 1, 2008, the socio-development |
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1 | | component rate shall be equal to 6.6% of the facility's nursing |
2 | | component rate as of January 1, 2006, multiplied by a factor of |
3 | | 3.53. For services provided on or after April 1, 2011, or the |
4 | | first day of the month that begins at least 45 days after the |
5 | | effective date of this amendatory Act of the 96th General |
6 | | Assembly, whichever is later, the Illinois Department may by |
7 | | rule adjust these socio-development component rates, and may |
8 | | use different adjustment methodologies for those facilities |
9 | | participating, and those not participating, in the Illinois |
10 | | Department's demonstration program pursuant to the provisions |
11 | | of Title 77, Part 300, Subpart T of the Illinois Administrative |
12 | | Code, but in no case may such rates be diminished below those |
13 | | in effect on August 1, 2008.
|
14 | | For facilities
licensed
by the
Department of Public Health |
15 | | under the Nursing Home Care Act as Intermediate
Care for
the |
16 | | Developmentally Disabled facilities or as long-term care |
17 | | facilities for
residents under 22 years of age, the rates |
18 | | taking effect on July 1,
2003 shall
include a statewide |
19 | | increase of 4%, as defined by the Department.
|
20 | | For facilities licensed by the Department of Public Health |
21 | | under the
Nursing Home Care Act as Intermediate Care for the |
22 | | Developmentally Disabled
facilities or Long Term Care for Under |
23 | | Age 22 facilities, the rates taking
effect on the first day of |
24 | | the month that begins at least 45 days after the effective date |
25 | | of this amendatory Act of the 95th General Assembly shall |
26 | | include a statewide increase of 2.5%, as
defined by the |
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1 | | Department. |
2 | | Notwithstanding any other provision of this Section, for |
3 | | facilities licensed by the Department of Public Health under |
4 | | the Nursing Home Care Act as skilled nursing facilities or |
5 | | intermediate care facilities, effective January 1, 2005, |
6 | | facility rates shall be increased by the difference between (i) |
7 | | a facility's per diem property, liability, and malpractice |
8 | | insurance costs as reported in the cost report filed with the |
9 | | Department of Public Aid and used to establish rates effective |
10 | | July 1, 2001 and (ii) those same costs as reported in the |
11 | | facility's 2002 cost report. These costs shall be passed |
12 | | through to the facility without caps or limitations, except for |
13 | | adjustments required under normal auditing procedures.
|
14 | | Rates established effective each July 1 shall govern |
15 | | payment
for services rendered throughout that fiscal year, |
16 | | except that rates
established on July 1, 1996 shall be |
17 | | increased by 6.8% for services
provided on or after January 1, |
18 | | 1997. Such rates will be based
upon the rates calculated for |
19 | | the year beginning July 1, 1990, and for
subsequent years |
20 | | thereafter until June 30, 2001 shall be based on the
facility |
21 | | cost reports
for the facility fiscal year ending at any point |
22 | | in time during the previous
calendar year, updated to the |
23 | | midpoint of the rate year. The cost report
shall be on file |
24 | | with the Department no later than April 1 of the current
rate |
25 | | year. Should the cost report not be on file by April 1, the |
26 | | Department
shall base the rate on the latest cost report filed |
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1 | | by each skilled care
facility and intermediate care facility, |
2 | | updated to the midpoint of the
current rate year. In |
3 | | determining rates for services rendered on and after
July 1, |
4 | | 1985, fixed time shall not be computed at less than zero. The
|
5 | | Department shall not make any alterations of regulations which |
6 | | would reduce
any component of the Medicaid rate to a level |
7 | | below what that component would
have been utilizing in the rate |
8 | | effective on July 1, 1984.
|
9 | | (2) Shall take into account the actual costs incurred by |
10 | | facilities
in providing services for recipients of skilled |
11 | | nursing and intermediate
care services under the medical |
12 | | assistance program.
|
13 | | (3) Shall take into account the medical and psycho-social
|
14 | | characteristics and needs of the patients.
|
15 | | (4) Shall take into account the actual costs incurred by |
16 | | facilities in
meeting licensing and certification standards |
17 | | imposed and prescribed by the
State of Illinois, any of its |
18 | | political subdivisions or municipalities and by
the U.S. |
19 | | Department of Health and Human Services pursuant to Title XIX |
20 | | of the
Social Security Act.
|
21 | | The Department of Healthcare and Family Services
shall |
22 | | develop precise standards for
payments to reimburse nursing |
23 | | facilities for any utilization of
appropriate rehabilitative |
24 | | personnel for the provision of rehabilitative
services which is |
25 | | authorized by federal regulations, including
reimbursement for |
26 | | services provided by qualified therapists or qualified
|
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1 | | assistants, and which is in accordance with accepted |
2 | | professional
practices. Reimbursement also may be made for |
3 | | utilization of other
supportive personnel under appropriate |
4 | | supervision.
|
5 | | The Department shall develop enhanced payments to offset |
6 | | the additional costs incurred by a
facility serving exceptional |
7 | | need residents and shall allocate at least $4,000,000 of the |
8 | | funds
collected from the assessment established by Section 5B-2 |
9 | | of this Code for such payments. For
the purpose of this |
10 | | Section, "exceptional needs" means, but need not be limited to, |
11 | | ventilator care and traumatic brain injury care. The enhanced |
12 | | payments for exceptional need residents under this paragraph |
13 | | are not due and payable, however, until (i) the methodologies |
14 | | described in this paragraph are approved by the federal |
15 | | government in an appropriate State Plan amendment and (ii) the |
16 | | assessment imposed by Section 5B-2 of this Code is determined |
17 | | to be a permissible tax under Title XIX of the Social Security |
18 | | Act. |
19 | | Beginning January 1, 2014 the methodologies for |
20 | | reimbursement of nursing facility services as provided under |
21 | | this Section 5-5.4 shall no longer be applicable for services |
22 | | provided on or after January 1, 2014. |
23 | | No payment increase under this Section for the MDS |
24 | | methodology, exceptional care residents, or the |
25 | | socio-development component rate established by Public Act |
26 | | 96-1530 of the 96th General Assembly and funded by the |
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1 | | assessment imposed under Section 5B-2 of this Code shall be due |
2 | | and payable until after the Department notifies the long-term |
3 | | care providers, in writing, that the payment methodologies to |
4 | | long-term care providers required under this Section have been |
5 | | approved by the Centers for Medicare and Medicaid Services of |
6 | | the U.S. Department of Health and Human Services and the |
7 | | waivers under 42 CFR 433.68 for the assessment imposed by this |
8 | | Section, if necessary, have been granted by the Centers for |
9 | | Medicare and Medicaid Services of the U.S. Department of Health |
10 | | and Human Services. Upon notification to the Department of |
11 | | approval of the payment methodologies required under this |
12 | | Section and the waivers granted under 42 CFR 433.68, all |
13 | | increased payments otherwise due under this Section prior to |
14 | | the date of notification shall be due and payable within 90 |
15 | | days of the date federal approval is received. |
16 | | On and after July 1, 2012, the Department shall reduce any |
17 | | rate of reimbursement for services or other payments or alter |
18 | | any methodologies authorized by this Code to reduce any rate of |
19 | | reimbursement for services or other payments in accordance with |
20 | | Section 5-5e. |
21 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
22 | | (305 ILCS 5/5-5.4i) |
23 | | Sec. 5-5.4i. Rates and reimbursements. |
24 | | (a) Within 30 days after July 6, 2017 ( the effective date |
25 | | of Public Act 100-23) this amendatory Act of the 100th General |
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1 | | Assembly , the Department shall increase rates and |
2 | | reimbursements to fund a minimum of a $0.75 per hour wage |
3 | | increase for front-line personnel, including, but not limited |
4 | | to, direct support persons, aides, front-line supervisors, |
5 | | qualified intellectual disabilities professionals, nurses, and |
6 | | non-administrative support staff working in community-based |
7 | | provider organizations serving individuals with developmental |
8 | | disabilities. The Department shall adopt rules, including |
9 | | emergency rules under subsection (y) of Section 5-45 of the |
10 | | Illinois Administrative Procedure Act, to implement the |
11 | | provisions of this Section. |
12 | | (b) Rates and reimbursements. Within 30 days after the |
13 | | effective date of this amendatory Act of the 100th General |
14 | | Assembly, the Department shall increase rates and |
15 | | reimbursements to fund a minimum of a $0.50 per hour wage |
16 | | increase for front-line personnel, including, but not limited |
17 | | to, direct support persons, aides, front-line supervisors, |
18 | | qualified intellectual disabilities professionals, nurses, and |
19 | | non-administrative support staff working in community-based |
20 | | provider organizations serving individuals with developmental |
21 | | disabilities. The Department shall adopt rules, including |
22 | | emergency rules under subsection (bb) of Section 5-45 of the |
23 | | Illinois Administrative Procedure Act, to implement the |
24 | | provisions of this Section.
|
25 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
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1 | | (305 ILCS 5/5-5.4j new) |
2 | | Sec. 5-5.4j. ID/DD targeted Medicaid rate enhancement. |
3 | | Within 30 days after the effective date of this amendatory Act |
4 | | of the 100th General Assembly, the Department shall increase |
5 | | the Medicaid per diem rate by $21.15 for facilities with more |
6 | | than 16 beds licensed by the Department of Public Health under |
7 | | the ID/DD Community Care Act located in the Department of |
8 | | Public Health's Planning Area 7-B.
|
9 | | Section 95-25. The Illinois Public Aid Code is amended by |
10 | | changing Sections 5-5, 5-30, and 5-30.1 as follows:
|
11 | | (305 ILCS 5/5-5) (from Ch. 23, par. 5-5)
|
12 | | Sec. 5-5. Medical services. The Illinois Department, by |
13 | | rule, shall
determine the quantity and quality of and the rate |
14 | | of reimbursement for the
medical assistance for which
payment |
15 | | will be authorized, and the medical services to be provided,
|
16 | | which may include all or part of the following: (1) inpatient |
17 | | hospital
services; (2) outpatient hospital services; (3) other |
18 | | laboratory and
X-ray services; (4) skilled nursing home |
19 | | services; (5) physicians'
services whether furnished in the |
20 | | office, the patient's home, a
hospital, a skilled nursing home, |
21 | | or elsewhere; (6) medical care, or any
other type of remedial |
22 | | care furnished by licensed practitioners; (7)
home health care |
23 | | services; (8) private duty nursing service; (9) clinic
|
24 | | services; (10) dental services, including prevention and |
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1 | | treatment of periodontal disease and dental caries disease for |
2 | | pregnant women, provided by an individual licensed to practice |
3 | | dentistry or dental surgery; for purposes of this item (10), |
4 | | "dental services" means diagnostic, preventive, or corrective |
5 | | procedures provided by or under the supervision of a dentist in |
6 | | the practice of his or her profession; (11) physical therapy |
7 | | and related
services; (12) prescribed drugs, dentures, and |
8 | | prosthetic devices; and
eyeglasses prescribed by a physician |
9 | | skilled in the diseases of the eye,
or by an optometrist, |
10 | | whichever the person may select; (13) other
diagnostic, |
11 | | screening, preventive, and rehabilitative services, including |
12 | | to ensure that the individual's need for intervention or |
13 | | treatment of mental disorders or substance use disorders or |
14 | | co-occurring mental health and substance use disorders is |
15 | | determined using a uniform screening, assessment, and |
16 | | evaluation process inclusive of criteria, for children and |
17 | | adults; for purposes of this item (13), a uniform screening, |
18 | | assessment, and evaluation process refers to a process that |
19 | | includes an appropriate evaluation and, as warranted, a |
20 | | referral; "uniform" does not mean the use of a singular |
21 | | instrument, tool, or process that all must utilize; (14)
|
22 | | transportation and such other expenses as may be necessary; |
23 | | (15) medical
treatment of sexual assault survivors, as defined |
24 | | in
Section 1a of the Sexual Assault Survivors Emergency |
25 | | Treatment Act, for
injuries sustained as a result of the sexual |
26 | | assault, including
examinations and laboratory tests to |
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1 | | discover evidence which may be used in
criminal proceedings |
2 | | arising from the sexual assault; (16) the
diagnosis and |
3 | | treatment of sickle cell anemia; and (17)
any other medical |
4 | | care, and any other type of remedial care recognized
under the |
5 | | laws of this State. The term "any other type of remedial care" |
6 | | shall
include nursing care and nursing home service for persons |
7 | | who rely on
treatment by spiritual means alone through prayer |
8 | | for healing.
|
9 | | Notwithstanding any other provision of this Section, a |
10 | | comprehensive
tobacco use cessation program that includes |
11 | | purchasing prescription drugs or
prescription medical devices |
12 | | approved by the Food and Drug Administration shall
be covered |
13 | | under the medical assistance
program under this Article for |
14 | | persons who are otherwise eligible for
assistance under this |
15 | | Article.
|
16 | | Notwithstanding any other provision of this Code, |
17 | | reproductive health care that is otherwise legal in Illinois |
18 | | shall be covered under the medical assistance program for |
19 | | persons who are otherwise eligible for medical assistance under |
20 | | this Article. |
21 | | Notwithstanding any other provision of this Code, the |
22 | | Illinois
Department may not require, as a condition of payment |
23 | | for any laboratory
test authorized under this Article, that a |
24 | | physician's handwritten signature
appear on the laboratory |
25 | | test order form. The Illinois Department may,
however, impose |
26 | | other appropriate requirements regarding laboratory test
order |
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1 | | documentation.
|
2 | | Upon receipt of federal approval of an amendment to the |
3 | | Illinois Title XIX State Plan for this purpose, the Department |
4 | | shall authorize the Chicago Public Schools (CPS) to procure a |
5 | | vendor or vendors to manufacture eyeglasses for individuals |
6 | | enrolled in a school within the CPS system. CPS shall ensure |
7 | | that its vendor or vendors are enrolled as providers in the |
8 | | medical assistance program and in any capitated Medicaid |
9 | | managed care entity (MCE) serving individuals enrolled in a |
10 | | school within the CPS system. Under any contract procured under |
11 | | this provision, the vendor or vendors must serve only |
12 | | individuals enrolled in a school within the CPS system. Claims |
13 | | for services provided by CPS's vendor or vendors to recipients |
14 | | of benefits in the medical assistance program under this Code, |
15 | | the Children's Health Insurance Program, or the Covering ALL |
16 | | KIDS Health Insurance Program shall be submitted to the |
17 | | Department or the MCE in which the individual is enrolled for |
18 | | payment and shall be reimbursed at the Department's or the |
19 | | MCE's established rates or rate methodologies for eyeglasses. |
20 | | On and after July 1, 2012, the Department of Healthcare and |
21 | | Family Services may provide the following services to
persons
|
22 | | eligible for assistance under this Article who are |
23 | | participating in
education, training or employment programs |
24 | | operated by the Department of Human
Services as successor to |
25 | | the Department of Public Aid:
|
26 | | (1) dental services provided by or under the |
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1 | | supervision of a dentist; and
|
2 | | (2) eyeglasses prescribed by a physician skilled in the |
3 | | diseases of the
eye, or by an optometrist, whichever the |
4 | | person may select.
|
5 | | On and after July 1, 2018, the Department of Healthcare and |
6 | | Family Services shall provide dental services to any adult who |
7 | | is otherwise eligible for assistance under the medical |
8 | | assistance program. As used in this paragraph, "dental |
9 | | services" means diagnostic, preventative, restorative, or |
10 | | corrective procedures, including procedures and services for |
11 | | the prevention and treatment of periodontal disease and dental |
12 | | caries disease, provided by an individual who is licensed to |
13 | | practice dentistry or dental surgery or who is under the |
14 | | supervision of a dentist in the practice of his or her |
15 | | profession. |
16 | | On and after July 1, 2018, targeted dental services, as set |
17 | | forth in Exhibit D of the Consent Decree entered by the United |
18 | | States District Court for the Northern District of Illinois, |
19 | | Eastern Division, in the matter of Memisovski v. Maram, Case |
20 | | No. 92 C 1982, that are provided to adults under the medical |
21 | | assistance program shall be established at no less than the |
22 | | rates set forth in the "New Rate" column in Exhibit D of the |
23 | | Consent Decree for targeted dental services that are provided |
24 | | to persons under the age of 18 under the medical assistance |
25 | | program. |
26 | | Notwithstanding any other provision of this Code and |
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1 | | subject to federal approval, the Department may adopt rules to |
2 | | allow a dentist who is volunteering his or her service at no |
3 | | cost to render dental services through an enrolled |
4 | | not-for-profit health clinic without the dentist personally |
5 | | enrolling as a participating provider in the medical assistance |
6 | | program. A not-for-profit health clinic shall include a public |
7 | | health clinic or Federally Qualified Health Center or other |
8 | | enrolled provider, as determined by the Department, through |
9 | | which dental services covered under this Section are performed. |
10 | | The Department shall establish a process for payment of claims |
11 | | for reimbursement for covered dental services rendered under |
12 | | this provision. |
13 | | The Illinois Department, by rule, may distinguish and |
14 | | classify the
medical services to be provided only in accordance |
15 | | with the classes of
persons designated in Section 5-2.
|
16 | | The Department of Healthcare and Family Services must |
17 | | provide coverage and reimbursement for amino acid-based |
18 | | elemental formulas, regardless of delivery method, for the |
19 | | diagnosis and treatment of (i) eosinophilic disorders and (ii) |
20 | | short bowel syndrome when the prescribing physician has issued |
21 | | a written order stating that the amino acid-based elemental |
22 | | formula is medically necessary.
|
23 | | The Illinois Department shall authorize the provision of, |
24 | | and shall
authorize payment for, screening by low-dose |
25 | | mammography for the presence of
occult breast cancer for women |
26 | | 35 years of age or older who are eligible
for medical |
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1 | | assistance under this Article, as follows: |
2 | | (A) A baseline
mammogram for women 35 to 39 years of |
3 | | age.
|
4 | | (B) An annual mammogram for women 40 years of age or |
5 | | older. |
6 | | (C) A mammogram at the age and intervals considered |
7 | | medically necessary by the woman's health care provider for |
8 | | women under 40 years of age and having a family history of |
9 | | breast cancer, prior personal history of breast cancer, |
10 | | positive genetic testing, or other risk factors. |
11 | | (D) A comprehensive ultrasound screening and MRI of an |
12 | | entire breast or breasts if a mammogram demonstrates |
13 | | heterogeneous or dense breast tissue, when medically |
14 | | necessary as determined by a physician licensed to practice |
15 | | medicine in all of its branches. |
16 | | (E) A screening MRI when medically necessary, as |
17 | | determined by a physician licensed to practice medicine in |
18 | | all of its branches. |
19 | | All screenings
shall
include a physical breast exam, |
20 | | instruction on self-examination and
information regarding the |
21 | | frequency of self-examination and its value as a
preventative |
22 | | tool. For purposes of this Section, "low-dose mammography" |
23 | | means
the x-ray examination of the breast using equipment |
24 | | dedicated specifically
for mammography, including the x-ray |
25 | | tube, filter, compression device,
and image receptor, with an |
26 | | average radiation exposure delivery
of less than one rad per |
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1 | | breast for 2 views of an average size breast.
The term also |
2 | | includes digital mammography and includes breast |
3 | | tomosynthesis. As used in this Section, the term "breast |
4 | | tomosynthesis" means a radiologic procedure that involves the |
5 | | acquisition of projection images over the stationary breast to |
6 | | produce cross-sectional digital three-dimensional images of |
7 | | the breast. If, at any time, the Secretary of the United States |
8 | | Department of Health and Human Services, or its successor |
9 | | agency, promulgates rules or regulations to be published in the |
10 | | Federal Register or publishes a comment in the Federal Register |
11 | | or issues an opinion, guidance, or other action that would |
12 | | require the State, pursuant to any provision of the Patient |
13 | | Protection and Affordable Care Act (Public Law 111-148), |
14 | | including, but not limited to, 42 U.S.C. 18031(d)(3)(B) or any |
15 | | successor provision, to defray the cost of any coverage for |
16 | | breast tomosynthesis outlined in this paragraph, then the |
17 | | requirement that an insurer cover breast tomosynthesis is |
18 | | inoperative other than any such coverage authorized under |
19 | | Section 1902 of the Social Security Act, 42 U.S.C. 1396a, and |
20 | | the State shall not assume any obligation for the cost of |
21 | | coverage for breast tomosynthesis set forth in this paragraph.
|
22 | | On and after January 1, 2016, the Department shall ensure |
23 | | that all networks of care for adult clients of the Department |
24 | | include access to at least one breast imaging Center of Imaging |
25 | | Excellence as certified by the American College of Radiology. |
26 | | On and after January 1, 2012, providers participating in a |
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1 | | quality improvement program approved by the Department shall be |
2 | | reimbursed for screening and diagnostic mammography at the same |
3 | | rate as the Medicare program's rates, including the increased |
4 | | reimbursement for digital mammography. |
5 | | The Department shall convene an expert panel including |
6 | | representatives of hospitals, free-standing mammography |
7 | | facilities, and doctors, including radiologists, to establish |
8 | | quality standards for mammography. |
9 | | On and after January 1, 2017, providers participating in a |
10 | | breast cancer treatment quality improvement program approved |
11 | | by the Department shall be reimbursed for breast cancer |
12 | | treatment at a rate that is no lower than 95% of the Medicare |
13 | | program's rates for the data elements included in the breast |
14 | | cancer treatment quality program. |
15 | | The Department shall convene an expert panel, including |
16 | | representatives of hospitals, free standing breast cancer |
17 | | treatment centers, breast cancer quality organizations, and |
18 | | doctors, including breast surgeons, reconstructive breast |
19 | | surgeons, oncologists, and primary care providers to establish |
20 | | quality standards for breast cancer treatment. |
21 | | Subject to federal approval, the Department shall |
22 | | establish a rate methodology for mammography at federally |
23 | | qualified health centers and other encounter-rate clinics. |
24 | | These clinics or centers may also collaborate with other |
25 | | hospital-based mammography facilities. By January 1, 2016, the |
26 | | Department shall report to the General Assembly on the status |
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1 | | of the provision set forth in this paragraph. |
2 | | The Department shall establish a methodology to remind |
3 | | women who are age-appropriate for screening mammography, but |
4 | | who have not received a mammogram within the previous 18 |
5 | | months, of the importance and benefit of screening mammography. |
6 | | The Department shall work with experts in breast cancer |
7 | | outreach and patient navigation to optimize these reminders and |
8 | | shall establish a methodology for evaluating their |
9 | | effectiveness and modifying the methodology based on the |
10 | | evaluation. |
11 | | The Department shall establish a performance goal for |
12 | | primary care providers with respect to their female patients |
13 | | over age 40 receiving an annual mammogram. This performance |
14 | | goal shall be used to provide additional reimbursement in the |
15 | | form of a quality performance bonus to primary care providers |
16 | | who meet that goal. |
17 | | The Department shall devise a means of case-managing or |
18 | | patient navigation for beneficiaries diagnosed with breast |
19 | | cancer. This program shall initially operate as a pilot program |
20 | | in areas of the State with the highest incidence of mortality |
21 | | related to breast cancer. At least one pilot program site shall |
22 | | be in the metropolitan Chicago area and at least one site shall |
23 | | be outside the metropolitan Chicago area. On or after July 1, |
24 | | 2016, the pilot program shall be expanded to include one site |
25 | | in western Illinois, one site in southern Illinois, one site in |
26 | | central Illinois, and 4 sites within metropolitan Chicago. An |
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1 | | evaluation of the pilot program shall be carried out measuring |
2 | | health outcomes and cost of care for those served by the pilot |
3 | | program compared to similarly situated patients who are not |
4 | | served by the pilot program. |
5 | | The Department shall require all networks of care to |
6 | | develop a means either internally or by contract with experts |
7 | | in navigation and community outreach to navigate cancer |
8 | | patients to comprehensive care in a timely fashion. The |
9 | | Department shall require all networks of care to include access |
10 | | for patients diagnosed with cancer to at least one academic |
11 | | commission on cancer-accredited cancer program as an |
12 | | in-network covered benefit. |
13 | | Any medical or health care provider shall immediately |
14 | | recommend, to
any pregnant woman who is being provided prenatal |
15 | | services and is suspected
of drug abuse or is addicted as |
16 | | defined in the Alcoholism and Other Drug Abuse
and Dependency |
17 | | Act, referral to a local substance abuse treatment provider
|
18 | | licensed by the Department of Human Services or to a licensed
|
19 | | hospital which provides substance abuse treatment services. |
20 | | The Department of Healthcare and Family Services
shall assure |
21 | | coverage for the cost of treatment of the drug abuse or
|
22 | | addiction for pregnant recipients in accordance with the |
23 | | Illinois Medicaid
Program in conjunction with the Department of |
24 | | Human Services.
|
25 | | All medical providers providing medical assistance to |
26 | | pregnant women
under this Code shall receive information from |
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1 | | the Department on the
availability of services under the Drug |
2 | | Free Families with a Future or any
comparable program providing |
3 | | case management services for addicted women,
including |
4 | | information on appropriate referrals for other social services
|
5 | | that may be needed by addicted women in addition to treatment |
6 | | for addiction.
|
7 | | The Illinois Department, in cooperation with the |
8 | | Departments of Human
Services (as successor to the Department |
9 | | of Alcoholism and Substance
Abuse) and Public Health, through a |
10 | | public awareness campaign, may
provide information concerning |
11 | | treatment for alcoholism and drug abuse and
addiction, prenatal |
12 | | health care, and other pertinent programs directed at
reducing |
13 | | the number of drug-affected infants born to recipients of |
14 | | medical
assistance.
|
15 | | Neither the Department of Healthcare and Family Services |
16 | | nor the Department of Human
Services shall sanction the |
17 | | recipient solely on the basis of
her substance abuse.
|
18 | | The Illinois Department shall establish such regulations |
19 | | governing
the dispensing of health services under this Article |
20 | | as it shall deem
appropriate. The Department
should
seek the |
21 | | advice of formal professional advisory committees appointed by
|
22 | | the Director of the Illinois Department for the purpose of |
23 | | providing regular
advice on policy and administrative matters, |
24 | | information dissemination and
educational activities for |
25 | | medical and health care providers, and
consistency in |
26 | | procedures to the Illinois Department.
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1 | | The Illinois Department may develop and contract with |
2 | | Partnerships of
medical providers to arrange medical services |
3 | | for persons eligible under
Section 5-2 of this Code. |
4 | | Implementation of this Section may be by
demonstration projects |
5 | | in certain geographic areas. The Partnership shall
be |
6 | | represented by a sponsor organization. The Department, by rule, |
7 | | shall
develop qualifications for sponsors of Partnerships. |
8 | | Nothing in this
Section shall be construed to require that the |
9 | | sponsor organization be a
medical organization.
|
10 | | The sponsor must negotiate formal written contracts with |
11 | | medical
providers for physician services, inpatient and |
12 | | outpatient hospital care,
home health services, treatment for |
13 | | alcoholism and substance abuse, and
other services determined |
14 | | necessary by the Illinois Department by rule for
delivery by |
15 | | Partnerships. Physician services must include prenatal and
|
16 | | obstetrical care. The Illinois Department shall reimburse |
17 | | medical services
delivered by Partnership providers to clients |
18 | | in target areas according to
provisions of this Article and the |
19 | | Illinois Health Finance Reform Act,
except that:
|
20 | | (1) Physicians participating in a Partnership and |
21 | | providing certain
services, which shall be determined by |
22 | | the Illinois Department, to persons
in areas covered by the |
23 | | Partnership may receive an additional surcharge
for such |
24 | | services.
|
25 | | (2) The Department may elect to consider and negotiate |
26 | | financial
incentives to encourage the development of |
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1 | | Partnerships and the efficient
delivery of medical care.
|
2 | | (3) Persons receiving medical services through |
3 | | Partnerships may receive
medical and case management |
4 | | services above the level usually offered
through the |
5 | | medical assistance program.
|
6 | | Medical providers shall be required to meet certain |
7 | | qualifications to
participate in Partnerships to ensure the |
8 | | delivery of high quality medical
services. These |
9 | | qualifications shall be determined by rule of the Illinois
|
10 | | Department and may be higher than qualifications for |
11 | | participation in the
medical assistance program. Partnership |
12 | | sponsors may prescribe reasonable
additional qualifications |
13 | | for participation by medical providers, only with
the prior |
14 | | written approval of the Illinois Department.
|
15 | | Nothing in this Section shall limit the free choice of |
16 | | practitioners,
hospitals, and other providers of medical |
17 | | services by clients.
In order to ensure patient freedom of |
18 | | choice, the Illinois Department shall
immediately promulgate |
19 | | all rules and take all other necessary actions so that
provided |
20 | | services may be accessed from therapeutically certified |
21 | | optometrists
to the full extent of the Illinois Optometric |
22 | | Practice Act of 1987 without
discriminating between service |
23 | | providers.
|
24 | | The Department shall apply for a waiver from the United |
25 | | States Health
Care Financing Administration to allow for the |
26 | | implementation of
Partnerships under this Section.
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1 | | The Illinois Department shall require health care |
2 | | providers to maintain
records that document the medical care |
3 | | and services provided to recipients
of Medical Assistance under |
4 | | this Article. Such records must be retained for a period of not |
5 | | less than 6 years from the date of service or as provided by |
6 | | applicable State law, whichever period is longer, except that |
7 | | if an audit is initiated within the required retention period |
8 | | then the records must be retained until the audit is completed |
9 | | and every exception is resolved. The Illinois Department shall
|
10 | | require health care providers to make available, when |
11 | | authorized by the
patient, in writing, the medical records in a |
12 | | timely fashion to other
health care providers who are treating |
13 | | or serving persons eligible for
Medical Assistance under this |
14 | | Article. All dispensers of medical services
shall be required |
15 | | to maintain and retain business and professional records
|
16 | | sufficient to fully and accurately document the nature, scope, |
17 | | details and
receipt of the health care provided to persons |
18 | | eligible for medical
assistance under this Code, in accordance |
19 | | with regulations promulgated by
the Illinois Department. The |
20 | | rules and regulations shall require that proof
of the receipt |
21 | | of prescription drugs, dentures, prosthetic devices and
|
22 | | eyeglasses by eligible persons under this Section accompany |
23 | | each claim
for reimbursement submitted by the dispenser of such |
24 | | medical services.
No such claims for reimbursement shall be |
25 | | approved for payment by the Illinois
Department without such |
26 | | proof of receipt, unless the Illinois Department
shall have put |
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1 | | into effect and shall be operating a system of post-payment
|
2 | | audit and review which shall, on a sampling basis, be deemed |
3 | | adequate by
the Illinois Department to assure that such drugs, |
4 | | dentures, prosthetic
devices and eyeglasses for which payment |
5 | | is being made are actually being
received by eligible |
6 | | recipients. Within 90 days after September 16, 1984 (the |
7 | | effective date of Public Act 83-1439), the Illinois Department |
8 | | shall establish a
current list of acquisition costs for all |
9 | | prosthetic devices and any
other items recognized as medical |
10 | | equipment and supplies reimbursable under
this Article and |
11 | | shall update such list on a quarterly basis, except that
the |
12 | | acquisition costs of all prescription drugs shall be updated no
|
13 | | less frequently than every 30 days as required by Section |
14 | | 5-5.12.
|
15 | | Notwithstanding any other law to the contrary, the Illinois |
16 | | Department shall, within 365 days after July 22, 2013 (the |
17 | | effective date of Public Act 98-104), establish procedures to |
18 | | permit skilled care facilities licensed under the Nursing Home |
19 | | Care Act to submit monthly billing claims for reimbursement |
20 | | purposes. Following development of these procedures, the |
21 | | Department shall, by July 1, 2016, test the viability of the |
22 | | new system and implement any necessary operational or |
23 | | structural changes to its information technology platforms in |
24 | | order to allow for the direct acceptance and payment of nursing |
25 | | home claims. |
26 | | Notwithstanding any other law to the contrary, the Illinois |
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1 | | Department shall, within 365 days after August 15, 2014 (the |
2 | | effective date of Public Act 98-963), establish procedures to |
3 | | permit ID/DD facilities licensed under the ID/DD Community Care |
4 | | Act and MC/DD facilities licensed under the MC/DD Act to submit |
5 | | monthly billing claims for reimbursement purposes. Following |
6 | | development of these procedures, the Department shall have an |
7 | | additional 365 days to test the viability of the new system and |
8 | | to ensure that any necessary operational or structural changes |
9 | | to its information technology platforms are implemented. |
10 | | The Illinois Department shall require all dispensers of |
11 | | medical
services, other than an individual practitioner or |
12 | | group of practitioners,
desiring to participate in the Medical |
13 | | Assistance program
established under this Article to disclose |
14 | | all financial, beneficial,
ownership, equity, surety or other |
15 | | interests in any and all firms,
corporations, partnerships, |
16 | | associations, business enterprises, joint
ventures, agencies, |
17 | | institutions or other legal entities providing any
form of |
18 | | health care services in this State under this Article.
|
19 | | The Illinois Department may require that all dispensers of |
20 | | medical
services desiring to participate in the medical |
21 | | assistance program
established under this Article disclose, |
22 | | under such terms and conditions as
the Illinois Department may |
23 | | by rule establish, all inquiries from clients
and attorneys |
24 | | regarding medical bills paid by the Illinois Department, which
|
25 | | inquiries could indicate potential existence of claims or liens |
26 | | for the
Illinois Department.
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1 | | Enrollment of a vendor
shall be
subject to a provisional |
2 | | period and shall be conditional for one year. During the period |
3 | | of conditional enrollment, the Department may
terminate the |
4 | | vendor's eligibility to participate in, or may disenroll the |
5 | | vendor from, the medical assistance
program without cause. |
6 | | Unless otherwise specified, such termination of eligibility or |
7 | | disenrollment is not subject to the
Department's hearing |
8 | | process.
However, a disenrolled vendor may reapply without |
9 | | penalty.
|
10 | | The Department has the discretion to limit the conditional |
11 | | enrollment period for vendors based upon category of risk of |
12 | | the vendor. |
13 | | Prior to enrollment and during the conditional enrollment |
14 | | period in the medical assistance program, all vendors shall be |
15 | | subject to enhanced oversight, screening, and review based on |
16 | | the risk of fraud, waste, and abuse that is posed by the |
17 | | category of risk of the vendor. The Illinois Department shall |
18 | | establish the procedures for oversight, screening, and review, |
19 | | which may include, but need not be limited to: criminal and |
20 | | financial background checks; fingerprinting; license, |
21 | | certification, and authorization verifications; unscheduled or |
22 | | unannounced site visits; database checks; prepayment audit |
23 | | reviews; audits; payment caps; payment suspensions; and other |
24 | | screening as required by federal or State law. |
25 | | The Department shall define or specify the following: (i) |
26 | | by provider notice, the "category of risk of the vendor" for |
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1 | | each type of vendor, which shall take into account the level of |
2 | | screening applicable to a particular category of vendor under |
3 | | federal law and regulations; (ii) by rule or provider notice, |
4 | | the maximum length of the conditional enrollment period for |
5 | | each category of risk of the vendor; and (iii) by rule, the |
6 | | hearing rights, if any, afforded to a vendor in each category |
7 | | of risk of the vendor that is terminated or disenrolled during |
8 | | the conditional enrollment period. |
9 | | To be eligible for payment consideration, a vendor's |
10 | | payment claim or bill, either as an initial claim or as a |
11 | | resubmitted claim following prior rejection, must be received |
12 | | by the Illinois Department, or its fiscal intermediary, no |
13 | | later than 180 days after the latest date on the claim on which |
14 | | medical goods or services were provided, with the following |
15 | | exceptions: |
16 | | (1) In the case of a provider whose enrollment is in |
17 | | process by the Illinois Department, the 180-day period |
18 | | shall not begin until the date on the written notice from |
19 | | the Illinois Department that the provider enrollment is |
20 | | complete. |
21 | | (2) In the case of errors attributable to the Illinois |
22 | | Department or any of its claims processing intermediaries |
23 | | which result in an inability to receive, process, or |
24 | | adjudicate a claim, the 180-day period shall not begin |
25 | | until the provider has been notified of the error. |
26 | | (3) In the case of a provider for whom the Illinois |
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1 | | Department initiates the monthly billing process. |
2 | | (4) In the case of a provider operated by a unit of |
3 | | local government with a population exceeding 3,000,000 |
4 | | when local government funds finance federal participation |
5 | | for claims payments. |
6 | | For claims for services rendered during a period for which |
7 | | a recipient received retroactive eligibility, claims must be |
8 | | filed within 180 days after the Department determines the |
9 | | applicant is eligible. For claims for which the Illinois |
10 | | Department is not the primary payer, claims must be submitted |
11 | | to the Illinois Department within 180 days after the final |
12 | | adjudication by the primary payer. |
13 | | In the case of long term care facilities, within 45 |
14 | | calendar days of receipt by the facility of required |
15 | | prescreening information, new admissions with associated |
16 | | admission documents shall be submitted through the Medical |
17 | | Electronic Data Interchange (MEDI) or the Recipient |
18 | | Eligibility Verification (REV) System or shall be submitted |
19 | | directly to the Department of Human Services using required |
20 | | admission forms. Effective September
1, 2014, admission |
21 | | documents, including all prescreening
information, must be |
22 | | submitted through MEDI or REV. Confirmation numbers assigned to |
23 | | an accepted transaction shall be retained by a facility to |
24 | | verify timely submittal. Once an admission transaction has been |
25 | | completed, all resubmitted claims following prior rejection |
26 | | are subject to receipt no later than 180 days after the |
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1 | | admission transaction has been completed. |
2 | | Claims that are not submitted and received in compliance |
3 | | with the foregoing requirements shall not be eligible for |
4 | | payment under the medical assistance program, and the State |
5 | | shall have no liability for payment of those claims. |
6 | | To the extent consistent with applicable information and |
7 | | privacy, security, and disclosure laws, State and federal |
8 | | agencies and departments shall provide the Illinois Department |
9 | | access to confidential and other information and data necessary |
10 | | to perform eligibility and payment verifications and other |
11 | | Illinois Department functions. This includes, but is not |
12 | | limited to: information pertaining to licensure; |
13 | | certification; earnings; immigration status; citizenship; wage |
14 | | reporting; unearned and earned income; pension income; |
15 | | employment; supplemental security income; social security |
16 | | numbers; National Provider Identifier (NPI) numbers; the |
17 | | National Practitioner Data Bank (NPDB); program and agency |
18 | | exclusions; taxpayer identification numbers; tax delinquency; |
19 | | corporate information; and death records. |
20 | | The Illinois Department shall enter into agreements with |
21 | | State agencies and departments, and is authorized to enter into |
22 | | agreements with federal agencies and departments, under which |
23 | | such agencies and departments shall share data necessary for |
24 | | medical assistance program integrity functions and oversight. |
25 | | The Illinois Department shall develop, in cooperation with |
26 | | other State departments and agencies, and in compliance with |
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1 | | applicable federal laws and regulations, appropriate and |
2 | | effective methods to share such data. At a minimum, and to the |
3 | | extent necessary to provide data sharing, the Illinois |
4 | | Department shall enter into agreements with State agencies and |
5 | | departments, and is authorized to enter into agreements with |
6 | | federal agencies and departments, including but not limited to: |
7 | | the Secretary of State; the Department of Revenue; the |
8 | | Department of Public Health; the Department of Human Services; |
9 | | and the Department of Financial and Professional Regulation. |
10 | | Beginning in fiscal year 2013, the Illinois Department |
11 | | shall set forth a request for information to identify the |
12 | | benefits of a pre-payment, post-adjudication, and post-edit |
13 | | claims system with the goals of streamlining claims processing |
14 | | and provider reimbursement, reducing the number of pending or |
15 | | rejected claims, and helping to ensure a more transparent |
16 | | adjudication process through the utilization of: (i) provider |
17 | | data verification and provider screening technology; and (ii) |
18 | | clinical code editing; and (iii) pre-pay, pre- or |
19 | | post-adjudicated predictive modeling with an integrated case |
20 | | management system with link analysis. Such a request for |
21 | | information shall not be considered as a request for proposal |
22 | | or as an obligation on the part of the Illinois Department to |
23 | | take any action or acquire any products or services. |
24 | | The Illinois Department shall establish policies, |
25 | | procedures,
standards and criteria by rule for the acquisition, |
26 | | repair and replacement
of orthotic and prosthetic devices and |
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1 | | durable medical equipment. Such
rules shall provide, but not be |
2 | | limited to, the following services: (1)
immediate repair or |
3 | | replacement of such devices by recipients; and (2) rental, |
4 | | lease, purchase or lease-purchase of
durable medical equipment |
5 | | in a cost-effective manner, taking into
consideration the |
6 | | recipient's medical prognosis, the extent of the
recipient's |
7 | | needs, and the requirements and costs for maintaining such
|
8 | | equipment. Subject to prior approval, such rules shall enable a |
9 | | recipient to temporarily acquire and
use alternative or |
10 | | substitute devices or equipment pending repairs or
|
11 | | replacements of any device or equipment previously authorized |
12 | | for such
recipient by the Department. Notwithstanding any |
13 | | provision of Section 5-5f to the contrary, the Department may, |
14 | | by rule, exempt certain replacement wheelchair parts from prior |
15 | | approval and, for wheelchairs, wheelchair parts, wheelchair |
16 | | accessories, and related seating and positioning items, |
17 | | determine the wholesale price by methods other than actual |
18 | | acquisition costs. |
19 | | The Department shall require, by rule, all providers of |
20 | | durable medical equipment to be accredited by an accreditation |
21 | | organization approved by the federal Centers for Medicare and |
22 | | Medicaid Services and recognized by the Department in order to |
23 | | bill the Department for providing durable medical equipment to |
24 | | recipients. No later than 15 months after the effective date of |
25 | | the rule adopted pursuant to this paragraph, all providers must |
26 | | meet the accreditation requirement.
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1 | | The Department shall execute, relative to the nursing home |
2 | | prescreening
project, written inter-agency agreements with the |
3 | | Department of Human
Services and the Department on Aging, to |
4 | | effect the following: (i) intake
procedures and common |
5 | | eligibility criteria for those persons who are receiving
|
6 | | non-institutional services; and (ii) the establishment and |
7 | | development of
non-institutional services in areas of the State |
8 | | where they are not currently
available or are undeveloped; and |
9 | | (iii) notwithstanding any other provision of law, subject to |
10 | | federal approval, on and after July 1, 2012, an increase in the |
11 | | determination of need (DON) scores from 29 to 37 for applicants |
12 | | for institutional and home and community-based long term care; |
13 | | if and only if federal approval is not granted, the Department |
14 | | may, in conjunction with other affected agencies, implement |
15 | | utilization controls or changes in benefit packages to |
16 | | effectuate a similar savings amount for this population; and |
17 | | (iv) no later than July 1, 2013, minimum level of care |
18 | | eligibility criteria for institutional and home and |
19 | | community-based long term care; and (v) no later than October |
20 | | 1, 2013, establish procedures to permit long term care |
21 | | providers access to eligibility scores for individuals with an |
22 | | admission date who are seeking or receiving services from the |
23 | | long term care provider. In order to select the minimum level |
24 | | of care eligibility criteria, the Governor shall establish a |
25 | | workgroup that includes affected agency representatives and |
26 | | stakeholders representing the institutional and home and |
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1 | | community-based long term care interests. This Section shall |
2 | | not restrict the Department from implementing lower level of |
3 | | care eligibility criteria for community-based services in |
4 | | circumstances where federal approval has been granted.
|
5 | | The Illinois Department shall develop and operate, in |
6 | | cooperation
with other State Departments and agencies and in |
7 | | compliance with
applicable federal laws and regulations, |
8 | | appropriate and effective
systems of health care evaluation and |
9 | | programs for monitoring of
utilization of health care services |
10 | | and facilities, as it affects
persons eligible for medical |
11 | | assistance under this Code.
|
12 | | The Illinois Department shall report annually to the |
13 | | General Assembly,
no later than the second Friday in April of |
14 | | 1979 and each year
thereafter, in regard to:
|
15 | | (a) actual statistics and trends in utilization of |
16 | | medical services by
public aid recipients;
|
17 | | (b) actual statistics and trends in the provision of |
18 | | the various medical
services by medical vendors;
|
19 | | (c) current rate structures and proposed changes in |
20 | | those rate structures
for the various medical vendors; and
|
21 | | (d) efforts at utilization review and control by the |
22 | | Illinois Department.
|
23 | | The period covered by each report shall be the 3 years |
24 | | ending on the June
30 prior to the report. The report shall |
25 | | include suggested legislation
for consideration by the General |
26 | | Assembly. The filing of one copy of the
report with the |
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| | HB3342 Enrolled | - 579 - | LRB100 08528 SMS 18653 b |
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1 | | Speaker, one copy with the Minority Leader and one copy
with |
2 | | the Clerk of the House of Representatives, one copy with the |
3 | | President,
one copy with the Minority Leader and one copy with |
4 | | the Secretary of the
Senate, one copy with the Legislative |
5 | | Research Unit, and such additional
copies
with the State |
6 | | Government Report Distribution Center for the General
Assembly |
7 | | as is required under paragraph (t) of Section 7 of the State
|
8 | | Library Act shall be deemed sufficient to comply with this |
9 | | Section.
|
10 | | Rulemaking authority to implement Public Act 95-1045, if |
11 | | any, is conditioned on the rules being adopted in accordance |
12 | | with all provisions of the Illinois Administrative Procedure |
13 | | Act and all rules and procedures of the Joint Committee on |
14 | | Administrative Rules; any purported rule not so adopted, for |
15 | | whatever reason, is unauthorized. |
16 | | On and after July 1, 2012, the Department shall reduce any |
17 | | rate of reimbursement for services or other payments or alter |
18 | | any methodologies authorized by this Code to reduce any rate of |
19 | | reimbursement for services or other payments in accordance with |
20 | | Section 5-5e. |
21 | | Because kidney transplantation can be an appropriate, cost |
22 | | effective
alternative to renal dialysis when medically |
23 | | necessary and notwithstanding the provisions of Section 1-11 of |
24 | | this Code, beginning October 1, 2014, the Department shall |
25 | | cover kidney transplantation for noncitizens with end-stage |
26 | | renal disease who are not eligible for comprehensive medical |
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1 | | benefits, who meet the residency requirements of Section 5-3 of |
2 | | this Code, and who would otherwise meet the financial |
3 | | requirements of the appropriate class of eligible persons under |
4 | | Section 5-2 of this Code. To qualify for coverage of kidney |
5 | | transplantation, such person must be receiving emergency renal |
6 | | dialysis services covered by the Department. Providers under |
7 | | this Section shall be prior approved and certified by the |
8 | | Department to perform kidney transplantation and the services |
9 | | under this Section shall be limited to services associated with |
10 | | kidney transplantation. |
11 | | Notwithstanding any other provision of this Code to the |
12 | | contrary, on or after July 1, 2015, all FDA approved forms of |
13 | | medication assisted treatment prescribed for the treatment of |
14 | | alcohol dependence or treatment of opioid dependence shall be |
15 | | covered under both fee for service and managed care medical |
16 | | assistance programs for persons who are otherwise eligible for |
17 | | medical assistance under this Article and shall not be subject |
18 | | to any (1) utilization control, other than those established |
19 | | under the American Society of Addiction Medicine patient |
20 | | placement criteria,
(2) prior authorization mandate, or (3) |
21 | | lifetime restriction limit
mandate. |
22 | | On or after July 1, 2015, opioid antagonists prescribed for |
23 | | the treatment of an opioid overdose, including the medication |
24 | | product, administration devices, and any pharmacy fees related |
25 | | to the dispensing and administration of the opioid antagonist, |
26 | | shall be covered under the medical assistance program for |
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1 | | persons who are otherwise eligible for medical assistance under |
2 | | this Article. As used in this Section, "opioid antagonist" |
3 | | means a drug that binds to opioid receptors and blocks or |
4 | | inhibits the effect of opioids acting on those receptors, |
5 | | including, but not limited to, naloxone hydrochloride or any |
6 | | other similarly acting drug approved by the U.S. Food and Drug |
7 | | Administration. |
8 | | Upon federal approval, the Department shall provide |
9 | | coverage and reimbursement for all drugs that are approved for |
10 | | marketing by the federal Food and Drug Administration and that |
11 | | are recommended by the federal Public Health Service or the |
12 | | United States Centers for Disease Control and Prevention for |
13 | | pre-exposure prophylaxis and related pre-exposure prophylaxis |
14 | | services, including, but not limited to, HIV and sexually |
15 | | transmitted infection screening, treatment for sexually |
16 | | transmitted infections, medical monitoring, assorted labs, and |
17 | | counseling to reduce the likelihood of HIV infection among |
18 | | individuals who are not infected with HIV but who are at high |
19 | | risk of HIV infection. |
20 | | (Source: P.A. 99-78, eff. 7-20-15; 99-180, eff. 7-29-15; |
21 | | 99-236, eff. 8-3-15; 99-407 (see Section 20 of P.A. 99-588 for |
22 | | the effective date of P.A. 99-407); 99-433, eff. 8-21-15; |
23 | | 99-480, eff. 9-9-15; 99-588, eff. 7-20-16; 99-642, eff. |
24 | | 7-28-16; 99-772, eff. 1-1-17; 99-895, eff. 1-1-17; 100-201, |
25 | | eff. 8-18-17; 100-395, eff. 1-1-18; 100-449, eff. 1-1-18; |
26 | | 100-538, eff. 1-1-18; revised 10-26-17.)
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1 | | (305 ILCS 5/5-30) |
2 | | Sec. 5-30. Care coordination. |
3 | | (a) At least 50% of recipients eligible for comprehensive |
4 | | medical benefits in all medical assistance programs or other |
5 | | health benefit programs administered by the Department, |
6 | | including the Children's Health Insurance Program Act and the |
7 | | Covering ALL KIDS Health Insurance Act, shall be enrolled in a |
8 | | care coordination program by no later than January 1, 2015. For |
9 | | purposes of this Section, "coordinated care" or "care |
10 | | coordination" means delivery systems where recipients will |
11 | | receive their care from providers who participate under |
12 | | contract in integrated delivery systems that are responsible |
13 | | for providing or arranging the majority of care, including |
14 | | primary care physician services, referrals from primary care |
15 | | physicians, diagnostic and treatment services, behavioral |
16 | | health services, in-patient and outpatient hospital services, |
17 | | dental services, and rehabilitation and long-term care |
18 | | services. The Department shall designate or contract for such |
19 | | integrated delivery systems (i) to ensure enrollees have a |
20 | | choice of systems and of primary care providers within such |
21 | | systems; (ii) to ensure that enrollees receive quality care in |
22 | | a culturally and linguistically appropriate manner; and (iii) |
23 | | to ensure that coordinated care programs meet the diverse needs |
24 | | of enrollees with developmental, mental health, physical, and |
25 | | age-related disabilities. |
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1 | | (b) Payment for such coordinated care shall be based on |
2 | | arrangements where the State pays for performance related to |
3 | | health care outcomes, the use of evidence-based practices, the |
4 | | use of primary care delivered through comprehensive medical |
5 | | homes, the use of electronic medical records, and the |
6 | | appropriate exchange of health information electronically made |
7 | | either on a capitated basis in which a fixed monthly premium |
8 | | per recipient is paid and full financial risk is assumed for |
9 | | the delivery of services, or through other risk-based payment |
10 | | arrangements. |
11 | | (c) To qualify for compliance with this Section, the 50% |
12 | | goal shall be achieved by enrolling medical assistance |
13 | | enrollees from each medical assistance enrollment category, |
14 | | including parents, children, seniors, and people with |
15 | | disabilities to the extent that current State Medicaid payment |
16 | | laws would not limit federal matching funds for recipients in |
17 | | care coordination programs. In addition, services must be more |
18 | | comprehensively defined and more risk shall be assumed than in |
19 | | the Department's primary care case management program as of |
20 | | January 25, 2011 (the effective date of Public Act 96-1501). |
21 | | (d) The Department shall report to the General Assembly in |
22 | | a separate part of its annual medical assistance program |
23 | | report, beginning April, 2012 until April, 2016, on the |
24 | | progress and implementation of the care coordination program |
25 | | initiatives established by the provisions of Public Act |
26 | | 96-1501. The Department shall include in its April 2011 report |
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1 | | a full analysis of federal laws or regulations regarding upper |
2 | | payment limitations to providers and the necessary revisions or |
3 | | adjustments in rate methodologies and payments to providers |
4 | | under this Code that would be necessary to implement |
5 | | coordinated care with full financial risk by a party other than |
6 | | the Department.
|
7 | | (e) Integrated Care Program for individuals with chronic |
8 | | mental health conditions. |
9 | | (1) The Integrated Care Program shall encompass |
10 | | services administered to recipients of medical assistance |
11 | | under this Article to prevent exacerbations and |
12 | | complications using cost-effective, evidence-based |
13 | | practice guidelines and mental health management |
14 | | strategies. |
15 | | (2) The Department may utilize and expand upon existing |
16 | | contractual arrangements with integrated care plans under |
17 | | the Integrated Care Program for providing the coordinated |
18 | | care provisions of this Section. |
19 | | (3) Payment for such coordinated care shall be based on |
20 | | arrangements where the State pays for performance related |
21 | | to mental health outcomes on a capitated basis in which a |
22 | | fixed monthly premium per recipient is paid and full |
23 | | financial risk is assumed for the delivery of services, or |
24 | | through other risk-based payment arrangements such as |
25 | | provider-based care coordination. |
26 | | (4) The Department shall examine whether chronic |
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1 | | mental health management programs and services for |
2 | | recipients with specific chronic mental health conditions |
3 | | do any or all of the following: |
4 | | (A) Improve the patient's overall mental health in |
5 | | a more expeditious and cost-effective manner. |
6 | | (B) Lower costs in other aspects of the medical |
7 | | assistance program, such as hospital admissions, |
8 | | emergency room visits, or more frequent and |
9 | | inappropriate psychotropic drug use. |
10 | | (5) The Department shall work with the facilities and |
11 | | any integrated care plan participating in the program to |
12 | | identify and correct barriers to the successful |
13 | | implementation of this subsection (e) prior to and during |
14 | | the implementation to best facilitate the goals and |
15 | | objectives of this subsection (e). |
16 | | (f) A hospital that is located in a county of the State in |
17 | | which the Department mandates some or all of the beneficiaries |
18 | | of the Medical Assistance Program residing in the county to |
19 | | enroll in a Care Coordination Program, as set forth in Section |
20 | | 5-30 of this Code, shall not be eligible for any non-claims |
21 | | based payments not mandated by Article V-A of this Code for |
22 | | which it would otherwise be qualified to receive, unless the |
23 | | hospital is a Coordinated Care Participating Hospital no later |
24 | | than 60 days after June 14, 2012 (the effective date of Public |
25 | | Act 97-689) or 60 days after the first mandatory enrollment of |
26 | | a beneficiary in a Coordinated Care program. For purposes of |
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1 | | this subsection, "Coordinated Care Participating Hospital" |
2 | | means a hospital that meets one of the following criteria: |
3 | | (1) The hospital has entered into a contract to provide |
4 | | hospital services with one or more MCOs to enrollees of the |
5 | | care coordination program. |
6 | | (2) The hospital has not been offered a contract by a |
7 | | care coordination plan that the Department has determined |
8 | | to be a good faith offer and that pays at least as much as |
9 | | the Department would pay, on a fee-for-service basis, not |
10 | | including disproportionate share hospital adjustment |
11 | | payments or any other supplemental adjustment or add-on |
12 | | payment to the base fee-for-service rate, except to the |
13 | | extent such adjustments or add-on payments are |
14 | | incorporated into the development of the applicable MCO |
15 | | capitated rates. |
16 | | As used in this subsection (f), "MCO" means any entity |
17 | | which contracts with the Department to provide services where |
18 | | payment for medical services is made on a capitated basis. |
19 | | (g) No later than August 1, 2013, the Department shall |
20 | | issue a purchase of care solicitation for Accountable Care |
21 | | Entities (ACE) to serve any children and parents or caretaker |
22 | | relatives of children eligible for medical assistance under |
23 | | this Article. An ACE may be a single corporate structure or a |
24 | | network of providers organized through contractual |
25 | | relationships with a single corporate entity. The solicitation |
26 | | shall require that: |
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1 | | (1) An ACE operating in Cook County be capable of |
2 | | serving at least 40,000 eligible individuals in that |
3 | | county; an ACE operating in Lake, Kane, DuPage, or Will |
4 | | Counties be capable of serving at least 20,000 eligible |
5 | | individuals in those counties and an ACE operating in other |
6 | | regions of the State be capable of serving at least 10,000 |
7 | | eligible individuals in the region in which it operates. |
8 | | During initial periods of mandatory enrollment, the |
9 | | Department shall require its enrollment services |
10 | | contractor to use a default assignment algorithm that |
11 | | ensures if possible an ACE reaches the minimum enrollment |
12 | | levels set forth in this paragraph. |
13 | | (2) An ACE must include at a minimum the following |
14 | | types of providers: primary care, specialty care, |
15 | | hospitals, and behavioral healthcare. |
16 | | (3) An ACE shall have a governance structure that |
17 | | includes the major components of the health care delivery |
18 | | system, including one representative from each of the |
19 | | groups listed in paragraph (2). |
20 | | (4) An ACE must be an integrated delivery system, |
21 | | including a network able to provide the full range of |
22 | | services needed by Medicaid beneficiaries and system |
23 | | capacity to securely pass clinical information across |
24 | | participating entities and to aggregate and analyze that |
25 | | data in order to coordinate care. |
26 | | (5) An ACE must be capable of providing both care |
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1 | | coordination and complex case management, as necessary, to |
2 | | beneficiaries. To be responsive to the solicitation, a |
3 | | potential ACE must outline its care coordination and |
4 | | complex case management model and plan to reduce the cost |
5 | | of care. |
6 | | (6) In the first 18 months of operation, unless the ACE |
7 | | selects a shorter period, an ACE shall be paid care |
8 | | coordination fees on a per member per month basis that are |
9 | | projected to be cost neutral to the State during the term |
10 | | of their payment and, subject to federal approval, be |
11 | | eligible to share in additional savings generated by their |
12 | | care coordination. |
13 | | (7) In months 19 through 36 of operation, unless the |
14 | | ACE selects a shorter period, an ACE shall be paid on a |
15 | | pre-paid capitation basis for all medical assistance |
16 | | covered services, under contract terms similar to Managed |
17 | | Care Organizations (MCO), with the Department sharing the |
18 | | risk through either stop-loss insurance for extremely high |
19 | | cost individuals or corridors of shared risk based on the |
20 | | overall cost of the total enrollment in the ACE. The ACE |
21 | | shall be responsible for claims processing, encounter data |
22 | | submission, utilization control, and quality assurance. |
23 | | (8) In the fourth and subsequent years of operation, an |
24 | | ACE shall convert to a Managed Care Community Network |
25 | | (MCCN), as defined in this Article, or Health Maintenance |
26 | | Organization pursuant to the Illinois Insurance Code, |
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1 | | accepting full-risk capitation payments. |
2 | | The Department shall allow potential ACE entities 5 months |
3 | | from the date of the posting of the solicitation to submit |
4 | | proposals. After the solicitation is released, in addition to |
5 | | the MCO rate development data available on the Department's |
6 | | website, subject to federal and State confidentiality and |
7 | | privacy laws and regulations, the Department shall provide 2 |
8 | | years of de-identified summary service data on the targeted |
9 | | population, split between children and adults, showing the |
10 | | historical type and volume of services received and the cost of |
11 | | those services to those potential bidders that sign a data use |
12 | | agreement. The Department may add up to 2 non-state government |
13 | | employees with expertise in creating integrated delivery |
14 | | systems to its review team for the purchase of care |
15 | | solicitation described in this subsection. Any such |
16 | | individuals must sign a no-conflict disclosure and |
17 | | confidentiality agreement and agree to act in accordance with |
18 | | all applicable State laws. |
19 | | During the first 2 years of an ACE's operation, the |
20 | | Department shall provide claims data to the ACE on its |
21 | | enrollees on a periodic basis no less frequently than monthly. |
22 | | Nothing in this subsection shall be construed to limit the |
23 | | Department's mandate to enroll 50% of its beneficiaries into |
24 | | care coordination systems by January 1, 2015, using all |
25 | | available care coordination delivery systems, including Care |
26 | | Coordination Entities (CCE), MCCNs, or MCOs, nor be construed |
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1 | | to affect the current CCEs, MCCNs, and MCOs selected to serve |
2 | | seniors and persons with disabilities prior to that date. |
3 | | Nothing in this subsection precludes the Department from |
4 | | considering future proposals for new ACEs or expansion of |
5 | | existing ACEs at the discretion of the Department. |
6 | | (h) Department contracts with MCOs and other entities |
7 | | reimbursed by risk based capitation shall have a minimum |
8 | | medical loss ratio of 85%, shall require the entity to |
9 | | establish an appeals and grievances process for consumers and |
10 | | providers, and shall require the entity to provide a quality |
11 | | assurance and utilization review program. Entities contracted |
12 | | with the Department to coordinate healthcare regardless of risk |
13 | | shall be measured utilizing the same quality metrics. The |
14 | | quality metrics may be population specific. Any contracted |
15 | | entity serving at least 5,000 seniors or people with |
16 | | disabilities or 15,000 individuals in other populations |
17 | | covered by the Medical Assistance Program that has been |
18 | | receiving full-risk capitation for a year shall be accredited |
19 | | by a national accreditation organization authorized by the |
20 | | Department within 2 years after the date it is eligible to |
21 | | become accredited. The requirements of this subsection shall |
22 | | apply to contracts with MCOs entered into or renewed or |
23 | | extended after June 1, 2013. |
24 | | (h-5) The Department shall monitor and enforce compliance |
25 | | by MCOs with agreements they have entered into with providers |
26 | | on issues that include, but are not limited to, timeliness of |
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1 | | payment, payment rates, and processes for obtaining prior |
2 | | approval. The Department may impose sanctions on MCOs for |
3 | | violating provisions of those agreements that include, but are |
4 | | not limited to, financial penalties, suspension of enrollment |
5 | | of new enrollees, and termination of the MCO's contract with |
6 | | the Department. As used in this subsection (h-5), "MCO" has the |
7 | | meaning ascribed to that term in Section 5-30.1 of this Code. |
8 | | (i) Unless otherwise required by federal law, Medicaid |
9 | | Managed Care Entities and their respective business associates |
10 | | shall not disclose, directly or indirectly, including by |
11 | | sending a bill or explanation of benefits, information |
12 | | concerning the sensitive health services received by enrollees |
13 | | of the Medicaid Managed Care Entity to any person other than |
14 | | covered entities and business associates, which may receive, |
15 | | use, and further disclose such information solely for the |
16 | | purposes permitted under applicable federal and State laws and |
17 | | regulations if such use and further disclosure satisfies all |
18 | | applicable requirements of such laws and regulations. The |
19 | | Medicaid Managed Care Entity or its respective business |
20 | | associates may disclose information concerning the sensitive |
21 | | health services if the enrollee who received the sensitive |
22 | | health services requests the information from the Medicaid |
23 | | Managed Care Entity or its respective business associates and |
24 | | authorized the sending of a bill or explanation of benefits. |
25 | | Communications including, but not limited to, statements of |
26 | | care received or appointment reminders either directly or |
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1 | | indirectly to the enrollee from the health care provider, |
2 | | health care professional, and care coordinators, remain |
3 | | permissible. Medicaid Managed Care Entities or their |
4 | | respective business associates may communicate directly with |
5 | | their enrollees regarding care coordination activities for |
6 | | those enrollees. |
7 | | For the purposes of this subsection, the term "Medicaid |
8 | | Managed Care Entity" includes Care Coordination Entities, |
9 | | Accountable Care Entities, Managed Care Organizations, and |
10 | | Managed Care Community Networks. |
11 | | For purposes of this subsection, the term "sensitive health |
12 | | services" means mental health services, substance abuse |
13 | | treatment services, reproductive health services, family |
14 | | planning services, services for sexually transmitted |
15 | | infections and sexually transmitted diseases, and services for |
16 | | sexual assault or domestic abuse. Services include prevention, |
17 | | screening, consultation, examination, treatment, or follow-up. |
18 | | For purposes of this subsection, "business associate", |
19 | | "covered entity", "disclosure", and "use" have the meanings |
20 | | ascribed to those terms in 45 CFR 160.103. |
21 | | Nothing in this subsection shall be construed to relieve a |
22 | | Medicaid Managed Care Entity or the Department of any duty to |
23 | | report incidents of sexually transmitted infections to the |
24 | | Department of Public Health or to the local board of health in |
25 | | accordance with regulations adopted under a statute or |
26 | | ordinance or to report incidents of sexually transmitted |
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1 | | infections as necessary to comply with the requirements under |
2 | | Section 5 of the Abused and Neglected Child Reporting Act or as |
3 | | otherwise required by State or federal law. |
4 | | The Department shall create policy in order to implement |
5 | | the requirements in this subsection. |
6 | | (j) Managed Care Entities (MCEs), including MCOs and all |
7 | | other care coordination organizations, shall develop and |
8 | | maintain a written language access policy that sets forth the |
9 | | standards, guidelines, and operational plan to ensure language |
10 | | appropriate services and that is consistent with the standard |
11 | | of meaningful access for populations with limited English |
12 | | proficiency. The language access policy shall describe how the |
13 | | MCEs will provide all of the following required services: |
14 | | (1) Translation (the written replacement of text from |
15 | | one language into another) of all vital documents and forms |
16 | | as identified by the Department. |
17 | | (2) Qualified interpreter services (the oral |
18 | | communication of a message from one language into another |
19 | | by a qualified interpreter). |
20 | | (3) Staff training on the language access policy, |
21 | | including how to identify language needs, access and |
22 | | provide language assistance services, work with |
23 | | interpreters, request translations, and track the use of |
24 | | language assistance services. |
25 | | (4) Data tracking that identifies the language need. |
26 | | (5) Notification to participants on the availability |
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1 | | of language access services and on how to access such |
2 | | services. |
3 | | (k) The Department shall actively monitor the contractual |
4 | | relationship between Managed Care Organizations (MCOs) and any |
5 | | dental administrator contracted by an MCO to provide dental |
6 | | services. The Department shall adopt appropriate dental |
7 | | Healthcare Effectiveness Data and Information Set (HEDIS) |
8 | | measures and shall include the Annual Dental Visit (ADV) HEDIS |
9 | | measure in its Health Plan Comparison Tool and Illinois |
10 | | Medicaid Plan Report Card that is available on the Department's |
11 | | website for enrolled individuals. |
12 | | The Department shall collect from each MCO specific |
13 | | information about the types of contracted, broad-based care |
14 | | coordination occurring between the MCO and any dental |
15 | | administrator, including, but not limited to, pregnant women |
16 | | and diabetic patients in need of oral care. |
17 | | (Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14; |
18 | | 99-106, eff. 1-1-16; 99-181, eff. 7-29-15; 99-566, eff. 1-1-17; |
19 | | 99-642, eff. 7-28-16 .)
|
20 | | (305 ILCS 5/5-30.1) |
21 | | Sec. 5-30.1. Managed care protections. |
22 | | (a) As used in this Section: |
23 | | "Managed care organization" or "MCO" means any entity which |
24 | | contracts with the Department to provide services where payment |
25 | | for medical services is made on a capitated basis. |
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1 | | "Emergency services" include: |
2 | | (1) emergency services, as defined by Section 10 of the |
3 | | Managed Care Reform and Patient Rights Act; |
4 | | (2) emergency medical screening examinations, as |
5 | | defined by Section 10 of the Managed Care Reform and |
6 | | Patient Rights Act; |
7 | | (3) post-stabilization medical services, as defined by |
8 | | Section 10 of the Managed Care Reform and Patient Rights |
9 | | Act; and |
10 | | (4) emergency medical conditions, as defined by
|
11 | | Section 10 of the Managed Care Reform and Patient Rights
|
12 | | Act. |
13 | | (b) As provided by Section 5-16.12, managed care |
14 | | organizations are subject to the provisions of the Managed Care |
15 | | Reform and Patient Rights Act. |
16 | | (c) An MCO shall pay any provider of emergency services |
17 | | that does not have in effect a contract with the contracted |
18 | | Medicaid MCO. The default rate of reimbursement shall be the |
19 | | rate paid under Illinois Medicaid fee-for-service program |
20 | | methodology, including all policy adjusters, including but not |
21 | | limited to Medicaid High Volume Adjustments, Medicaid |
22 | | Percentage Adjustments, Outpatient High Volume Adjustments, |
23 | | and all outlier add-on adjustments to the extent such |
24 | | adjustments are incorporated in the development of the |
25 | | applicable MCO capitated rates. |
26 | | (d) An MCO shall pay for all post-stabilization services as |
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1 | | a covered service in any of the following situations: |
2 | | (1) the MCO authorized such services; |
3 | | (2) such services were administered to maintain the |
4 | | enrollee's stabilized condition within one hour after a |
5 | | request to the MCO for authorization of further |
6 | | post-stabilization services; |
7 | | (3) the MCO did not respond to a request to authorize |
8 | | such services within one hour; |
9 | | (4) the MCO could not be contacted; or |
10 | | (5) the MCO and the treating provider, if the treating |
11 | | provider is a non-affiliated provider, could not reach an |
12 | | agreement concerning the enrollee's care and an affiliated |
13 | | provider was unavailable for a consultation, in which case |
14 | | the MCO
must pay for such services rendered by the treating |
15 | | non-affiliated provider until an affiliated provider was |
16 | | reached and either concurred with the treating |
17 | | non-affiliated provider's plan of care or assumed |
18 | | responsibility for the enrollee's care. Such payment shall |
19 | | be made at the default rate of reimbursement paid under |
20 | | Illinois Medicaid fee-for-service program methodology, |
21 | | including all policy adjusters, including but not limited |
22 | | to Medicaid High Volume Adjustments, Medicaid Percentage |
23 | | Adjustments, Outpatient High Volume Adjustments and all |
24 | | outlier add-on adjustments to the extent that such |
25 | | adjustments are incorporated in the development of the |
26 | | applicable MCO capitated rates. |
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1 | | (e) The following requirements apply to MCOs in determining |
2 | | payment for all emergency services: |
3 | | (1) MCOs shall not impose any requirements for prior |
4 | | approval of emergency services. |
5 | | (2) The MCO shall cover emergency services provided to |
6 | | enrollees who are temporarily away from their residence and |
7 | | outside the contracting area to the extent that the |
8 | | enrollees would be entitled to the emergency services if |
9 | | they still were within the contracting area. |
10 | | (3) The MCO shall have no obligation to cover medical |
11 | | services provided on an emergency basis that are not |
12 | | covered services under the contract. |
13 | | (4) The MCO shall not condition coverage for emergency |
14 | | services on the treating provider notifying the MCO of the |
15 | | enrollee's screening and treatment within 10 days after |
16 | | presentation for emergency services. |
17 | | (5) The determination of the attending emergency |
18 | | physician, or the provider actually treating the enrollee, |
19 | | of whether an enrollee is sufficiently stabilized for |
20 | | discharge or transfer to another facility, shall be binding |
21 | | on the MCO. The MCO shall cover emergency services for all |
22 | | enrollees whether the emergency services are provided by an |
23 | | affiliated or non-affiliated provider. |
24 | | (6) The MCO's financial responsibility for |
25 | | post-stabilization care services it has not pre-approved |
26 | | ends when: |
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1 | | (A) a plan physician with privileges at the |
2 | | treating hospital assumes responsibility for the |
3 | | enrollee's care; |
4 | | (B) a plan physician assumes responsibility for |
5 | | the enrollee's care through transfer; |
6 | | (C) a contracting entity representative and the |
7 | | treating physician reach an agreement concerning the |
8 | | enrollee's care; or |
9 | | (D) the enrollee is discharged. |
10 | | (f) Network adequacy and transparency. |
11 | | (1) The Department shall: |
12 | | (A) ensure that an adequate provider network is in |
13 | | place, taking into consideration health professional |
14 | | shortage areas and medically underserved areas; |
15 | | (B) publicly release an explanation of its process |
16 | | for analyzing network adequacy; |
17 | | (C) periodically ensure that an MCO continues to |
18 | | have an adequate network in place; and |
19 | | (D) require MCOs, including Medicaid Managed Care |
20 | | Entities as defined in Section 5-30.2, to meet provider |
21 | | directory requirements under Section 5-30.3. |
22 | | (2) Each MCO shall confirm its receipt of information |
23 | | submitted specific to physician or dentist additions or |
24 | | physician or dentist deletions from the MCO's provider |
25 | | network within 3 days after receiving all required |
26 | | information from contracted physicians or dentists , and |
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1 | | electronic physician and dental directories must be |
2 | | updated consistent with current rules as published by the |
3 | | Centers for Medicare and Medicaid Services or its successor |
4 | | agency. |
5 | | (g) Timely payment of claims. |
6 | | (1) The MCO shall pay a claim within 30 days of |
7 | | receiving a claim that contains all the essential |
8 | | information needed to adjudicate the claim. |
9 | | (2) The MCO shall notify the billing party of its |
10 | | inability to adjudicate a claim within 30 days of receiving |
11 | | that claim. |
12 | | (3) The MCO shall pay a penalty that is at least equal |
13 | | to the penalty imposed under the Illinois Insurance Code |
14 | | for any claims not timely paid. |
15 | | (4) The Department may establish a process for MCOs to |
16 | | expedite payments to providers based on criteria |
17 | | established by the Department. |
18 | | (g-5) Recognizing that the rapid transformation of the |
19 | | Illinois Medicaid program may have unintended operational |
20 | | challenges for both payers and providers: |
21 | | (1) in no instance shall a medically necessary covered |
22 | | service rendered in good faith, based upon eligibility |
23 | | information documented by the provider, be denied coverage |
24 | | or diminished in payment amount if the eligibility or |
25 | | coverage information available at the time the service was |
26 | | rendered is later found to be inaccurate; and |
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1 | | (2) the Department shall, by December 31, 2016, adopt |
2 | | rules establishing policies that shall be included in the |
3 | | Medicaid managed care policy and procedures manual |
4 | | addressing payment resolutions in situations in which a |
5 | | provider renders services based upon information obtained |
6 | | after verifying a patient's eligibility and coverage plan |
7 | | through either the Department's current enrollment system |
8 | | or a system operated by the coverage plan identified by the |
9 | | patient presenting for services: |
10 | | (A) such medically necessary covered services |
11 | | shall be considered rendered in good faith; |
12 | | (B) such policies and procedures shall be |
13 | | developed in consultation with industry |
14 | | representatives of the Medicaid managed care health |
15 | | plans and representatives of provider associations |
16 | | representing the majority of providers within the |
17 | | identified provider industry; and |
18 | | (C) such rules shall be published for a review and |
19 | | comment period of no less than 30 days on the |
20 | | Department's website with final rules remaining |
21 | | available on the Department's website. |
22 | | (3) The rules on payment resolutions shall include, but |
23 | | not be limited to: |
24 | | (A) the extension of the timely filing period; |
25 | | (B) retroactive prior authorizations; and |
26 | | (C) guaranteed minimum payment rate of no less than |
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1 | | the current, as of the date of service, fee-for-service |
2 | | rate, plus all applicable add-ons, when the resulting |
3 | | service relationship is out of network. |
4 | | (4) The rules shall be applicable for both MCO coverage |
5 | | and fee-for-service coverage. |
6 | | (g-6) MCO Performance Metrics Report. |
7 | | (1) The Department shall publish, on at least a |
8 | | quarterly basis, each MCO's operational performance, |
9 | | including, but not limited to, the following categories of |
10 | | metrics: |
11 | | (A) claims payment, including timeliness and |
12 | | accuracy; |
13 | | (B) prior authorizations; |
14 | | (C) grievance and appeals; |
15 | | (D) utilization statistics; |
16 | | (E) provider disputes; |
17 | | (F) provider credentialing; and |
18 | | (G) member and provider customer service. |
19 | | (2) The Department shall ensure that the metrics report |
20 | | is accessible to providers online by January 1, 2017. |
21 | | (3) The metrics shall be developed in consultation with |
22 | | industry representatives of the Medicaid managed care |
23 | | health plans and representatives of associations |
24 | | representing the majority of providers within the |
25 | | identified industry. |
26 | | (4) Metrics shall be defined and incorporated into the |
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1 | | applicable Managed Care Policy Manual issued by the |
2 | | Department. |
3 | | (g-7) MCO claims processing and performance analysis. In |
4 | | order to monitor MCO payments to hospital providers, pursuant |
5 | | to this amendatory Act of the 100th General Assembly, the |
6 | | Department shall post an analysis of MCO claims processing and |
7 | | payment performance on its website every 6 months. Such |
8 | | analysis shall include a review and evaluation of a |
9 | | representative sample of hospital claims that are rejected and |
10 | | denied for clean and unclean claims and the top 5 reasons for |
11 | | such actions and timeliness of claims adjudication, which |
12 | | identifies the percentage of claims adjudicated within 30, 60, |
13 | | 90, and over 90 days, and the dollar amounts associated with |
14 | | those claims. The Department shall post the contracted claims |
15 | | report required by HealthChoice Illinois on its website every 3 |
16 | | months. |
17 | | (h) The Department shall not expand mandatory MCO |
18 | | enrollment into new counties beyond those counties already |
19 | | designated by the Department as of June 1, 2014 for the |
20 | | individuals whose eligibility for medical assistance is not the |
21 | | seniors or people with disabilities population until the |
22 | | Department provides an opportunity for accountable care |
23 | | entities and MCOs to participate in such newly designated |
24 | | counties. |
25 | | (i) The requirements of this Section apply to contracts |
26 | | with accountable care entities and MCOs entered into, amended, |
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1 | | or renewed after June 16, 2014 (the effective date of Public |
2 | | Act 98-651).
|
3 | | (Source: P.A. 99-725, eff. 8-5-16; 99-751, eff. 8-5-16; |
4 | | 100-201, eff. 8-18-17; 100-580, eff. 3-12-18.)
|
5 | | ARTICLE 100. BONDING
|
6 | | Section 100-5. The General Obligation Bond Act is amended |
7 | | by changing Sections 2, 3, and 5 as follows:
|
8 | | (30 ILCS 330/2) (from Ch. 127, par. 652) |
9 | | Sec. 2. Authorization for Bonds. The State of Illinois is |
10 | | authorized to
issue, sell and provide for the retirement of |
11 | | General Obligation Bonds of
the State of Illinois for the |
12 | | categories and specific purposes expressed in
Sections 2 |
13 | | through 8 of this Act, in the total amount of $57,717,925,743 |
14 | | $55,917,925,743 . |
15 | | The bonds authorized in this Section 2 and in Section 16 of |
16 | | this Act are
herein called "Bonds". |
17 | | Of the total amount of Bonds authorized in this Act, up to |
18 | | $2,200,000,000
in aggregate original principal amount may be |
19 | | issued and sold in accordance
with the Baccalaureate Savings |
20 | | Act in the form of General Obligation
College Savings Bonds. |
21 | | Of the total amount of Bonds authorized in this Act, up to |
22 | | $300,000,000 in
aggregate original principal amount may be |
23 | | issued and sold in accordance
with the Retirement Savings Act |
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1 | | in the form of General Obligation
Retirement Savings Bonds. |
2 | | Of the total amount of Bonds authorized in this Act, the |
3 | | additional
$10,000,000,000 authorized by Public Act 93-2, the |
4 | | $3,466,000,000 authorized by Public Act 96-43, and the |
5 | | $4,096,348,300 authorized by Public Act 96-1497 shall be used |
6 | | solely as provided in Section 7.2. |
7 | | Of the total amount of Bonds authorized in this Act, the |
8 | | additional $6,000,000,000 authorized by this amendatory Act of |
9 | | the 100th General Assembly shall be used solely as provided in |
10 | | Section 7.6 and shall be issued by December 31, 2017. |
11 | | Of the total amount of Bonds authorized in this Act, |
12 | | $1,000,000,000 of the additional amount authorized by this |
13 | | amendatory Act of the 100th General Assembly shall be used |
14 | | solely as provided in Section 7.7. |
15 | | The issuance and sale of Bonds pursuant to the General |
16 | | Obligation Bond
Act is an economical and efficient method of |
17 | | financing the long-term capital needs of
the State. This Act |
18 | | will permit the issuance of a multi-purpose General
Obligation |
19 | | Bond with uniform terms and features. This will not only lower
|
20 | | the cost of registration but also reduce the overall cost of |
21 | | issuing debt
by improving the marketability of Illinois General |
22 | | Obligation Bonds. |
23 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
24 | | (30 ILCS 330/3) (from Ch. 127, par. 653)
|
25 | | Sec. 3. Capital Facilities. The amount of $10,538,963,443 |
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| | HB3342 Enrolled | - 605 - | LRB100 08528 SMS 18653 b |
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|
1 | | $9,753,963,443 is authorized
to be used for the acquisition, |
2 | | development, construction, reconstruction,
improvement, |
3 | | financing, architectural planning and installation of capital
|
4 | | facilities within the State, consisting of buildings, |
5 | | structures, durable
equipment, land, interests in land, and the |
6 | | costs associated with the purchase and implementation of |
7 | | information technology, including but not limited to the |
8 | | purchase of hardware and software, for the following specific |
9 | | purposes:
|
10 | | (a) $3,433,228,000 $3,393,228,000 for educational |
11 | | purposes by
State universities and
colleges, the Illinois |
12 | | Community College Board created by the Public
Community |
13 | | College Act and for grants to public community colleges as
|
14 | | authorized by Sections 5-11 and 5-12 of the Public |
15 | | Community College Act;
|
16 | | (b) $1,648,420,000 for correctional purposes at
State
|
17 | | prison and correctional centers;
|
18 | | (c) $599,183,000 for open spaces, recreational and
|
19 | | conservation purposes and the protection of land;
|
20 | | (d) $764,317,000 $751,317,000 for child care |
21 | | facilities, mental
and public health facilities, and |
22 | | facilities for the care of veterans with disabilities and |
23 | | their spouses;
|
24 | | (e) $2,884,790,000 $2,152,790,000 for use by the |
25 | | State, its
departments, authorities, public corporations, |
26 | | commissions and agencies;
|
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1 | | (f) $818,100 for cargo handling facilities at port |
2 | | districts and for
breakwaters, including harbor entrances, |
3 | | at port districts in conjunction
with facilities for small |
4 | | boats and pleasure crafts;
|
5 | | (g) $297,177,074 for water resource management
|
6 | | projects;
|
7 | | (h) $16,940,269 for the provision of facilities for |
8 | | food production
research and related instructional and |
9 | | public service activities at the
State universities and |
10 | | public community colleges;
|
11 | | (i) $36,000,000 for grants by the Secretary of State, |
12 | | as
State
Librarian, for central library facilities |
13 | | authorized by Section 8
of the Illinois Library System Act |
14 | | and for grants by the Capital
Development Board to units of |
15 | | local government for public library
facilities;
|
16 | | (j) $25,000,000 for the acquisition, development, |
17 | | construction,
reconstruction, improvement, financing, |
18 | | architectural planning and
installation of capital |
19 | | facilities consisting of buildings, structures,
durable |
20 | | equipment and land for grants to counties, municipalities |
21 | | or public
building commissions with correctional |
22 | | facilities that do not comply with
the minimum standards of |
23 | | the Department of Corrections under Section 3-15-2
of the |
24 | | Unified Code of Corrections;
|
25 | | (k) $5,000,000 for grants in fiscal year 1988 by the |
26 | | Department of
Conservation for improvement or expansion of |
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1 | | aquarium facilities located on
property owned by a park |
2 | | district;
|
3 | | (l) $599,590,000 to State agencies for grants to
local |
4 | | governments for
the acquisition, financing, architectural |
5 | | planning, development, alteration,
installation, and |
6 | | construction of capital facilities consisting of |
7 | | buildings,
structures, durable equipment, and land; and
|
8 | | (m) $228,500,000 for the Illinois Open Land Trust
|
9 | | Program
as defined by the
Illinois Open Land Trust Act.
|
10 | | The amounts authorized above for capital facilities may be |
11 | | used
for the acquisition, installation, alteration, |
12 | | construction, or
reconstruction of capital facilities and for |
13 | | the purchase of equipment
for the purpose of major capital |
14 | | improvements which will reduce energy
consumption in State |
15 | | buildings or facilities.
|
16 | | (Source: P.A. 98-94, eff. 7-17-13; 99-143, eff. 7-27-15.)
|
17 | | (30 ILCS 330/5) (from Ch. 127, par. 655)
|
18 | | Sec. 5. School Construction.
|
19 | | (a) The amount of $58,450,000 is authorized to
make grants |
20 | | to local school
districts for the acquisition, development, |
21 | | construction, reconstruction,
rehabilitation, improvement, |
22 | | financing, architectural planning and
installation of capital |
23 | | facilities, including but not limited to those
required for |
24 | | special
education building projects provided for in Article 14 |
25 | | of The School Code,
consisting of buildings, structures, and |
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1 | | durable equipment, and for the
acquisition and improvement of |
2 | | real property and interests in real property
required, or |
3 | | expected to be required, in connection therewith.
|
4 | | (b) $22,550,000, or so much thereof as may be necessary, |
5 | | for grants to
school districts for the making of principal and |
6 | | interest payments, required
to be made, on bonds issued by such |
7 | | school districts after January 1, 1969,
pursuant to any |
8 | | indenture, ordinance, resolution, agreement or contract
to |
9 | | provide funds for the acquisition, development, construction,
|
10 | | reconstruction, rehabilitation, improvement, architectural |
11 | | planning and installation of
capital facilities consisting of |
12 | | buildings, structures, durable equipment
and land for |
13 | | educational purposes or for lease payments required to be made
|
14 | | by a school district for principal and interest payments on |
15 | | bonds issued
by a Public Building Commission after January 1, |
16 | | 1969.
|
17 | | (c) $10,000,000 for grants to school districts for the |
18 | | acquisition,
development, construction, reconstruction, |
19 | | rehabilitation, improvement,
architectural
planning and |
20 | | installation of capital facilities consisting of buildings
|
21 | | structures, durable equipment and land for special education |
22 | | building projects.
|
23 | | (d) $9,000,000 for grants to school districts for the |
24 | | reconstruction,
rehabilitation, improvement, financing and |
25 | | architectural planning of capital
facilities, including |
26 | | construction at another location to replace such capital
|
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|
1 | | facilities, consisting of those public school buildings and |
2 | | temporary school
facilities which, prior to January 1, 1984, |
3 | | were condemned by the regional
superintendent under Section |
4 | | 3-14.22 of The School Code or by any State
official having |
5 | | jurisdiction over building safety.
|
6 | | (e) $3,050,000,000 for grants to school districts for
|
7 | | school improvement
projects authorized by the School |
8 | | Construction Law. The bonds shall be sold in
amounts not to |
9 | | exceed the following schedule, except any bonds not sold during
|
10 | | one year shall be added to the bonds to be sold during the |
11 | | remainder of the
schedule:
|
12 | | First year ...................................$200,000,000
|
13 | | Second year ..................................$450,000,000
|
14 | | Third year ...................................$500,000,000
|
15 | | Fourth year ..................................$500,000,000
|
16 | | Fifth year ...................................$800,000,000
|
17 | | Sixth year and thereafter ....................$600,000,000
|
18 | | (f) $1,615,000,000 $1,600,000,000 grants to school |
19 | | districts for school implemented projects authorized by the |
20 | | School Construction Law. |
21 | | (Source: P.A. 98-94, eff. 7-17-13.)
|
22 | | ARTICLE 110. PENSION CODE: RECERTIFICATION
|
23 | | Section 110-5. The Illinois Administrative Procedure Act |
24 | | is amended by changing Section 5-45 as follows:
|
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1 | | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) |
2 | | Sec. 5-45. Emergency rulemaking. |
3 | | (a) "Emergency" means the existence of any situation that |
4 | | any agency
finds reasonably constitutes a threat to the public |
5 | | interest, safety, or
welfare. |
6 | | (b) If any agency finds that an
emergency exists that |
7 | | requires adoption of a rule upon fewer days than
is required by |
8 | | Section 5-40 and states in writing its reasons for that
|
9 | | finding, the agency may adopt an emergency rule without prior |
10 | | notice or
hearing upon filing a notice of emergency rulemaking |
11 | | with the Secretary of
State under Section 5-70. The notice |
12 | | shall include the text of the
emergency rule and shall be |
13 | | published in the Illinois Register. Consent
orders or other |
14 | | court orders adopting settlements negotiated by an agency
may |
15 | | be adopted under this Section. Subject to applicable |
16 | | constitutional or
statutory provisions, an emergency rule |
17 | | becomes effective immediately upon
filing under Section 5-65 or |
18 | | at a stated date less than 10 days
thereafter. The agency's |
19 | | finding and a statement of the specific reasons
for the finding |
20 | | shall be filed with the rule. The agency shall take
reasonable |
21 | | and appropriate measures to make emergency rules known to the
|
22 | | persons who may be affected by them. |
23 | | (c) An emergency rule may be effective for a period of not |
24 | | longer than
150 days, but the agency's authority to adopt an |
25 | | identical rule under Section
5-40 is not precluded. No |
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1 | | emergency rule may be adopted more
than once in any 24-month |
2 | | period, except that this limitation on the number
of emergency |
3 | | rules that may be adopted in a 24-month period does not apply
|
4 | | to (i) emergency rules that make additions to and deletions |
5 | | from the Drug
Manual under Section 5-5.16 of the Illinois |
6 | | Public Aid Code or the
generic drug formulary under Section |
7 | | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) |
8 | | emergency rules adopted by the Pollution Control
Board before |
9 | | July 1, 1997 to implement portions of the Livestock Management
|
10 | | Facilities Act, (iii) emergency rules adopted by the Illinois |
11 | | Department of Public Health under subsections (a) through (i) |
12 | | of Section 2 of the Department of Public Health Act when |
13 | | necessary to protect the public's health, (iv) emergency rules |
14 | | adopted pursuant to subsection (n) of this Section, (v) |
15 | | emergency rules adopted pursuant to subsection (o) of this |
16 | | Section, or (vi) emergency rules adopted pursuant to subsection |
17 | | (c-5) of this Section. Two or more emergency rules having |
18 | | substantially the same
purpose and effect shall be deemed to be |
19 | | a single rule for purposes of this
Section. |
20 | | (c-5) To facilitate the maintenance of the program of group |
21 | | health benefits provided to annuitants, survivors, and retired |
22 | | employees under the State Employees Group Insurance Act of |
23 | | 1971, rules to alter the contributions to be paid by the State, |
24 | | annuitants, survivors, retired employees, or any combination |
25 | | of those entities, for that program of group health benefits, |
26 | | shall be adopted as emergency rules. The adoption of those |
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1 | | rules shall be considered an emergency and necessary for the |
2 | | public interest, safety, and welfare. |
3 | | (d) In order to provide for the expeditious and timely |
4 | | implementation
of the State's fiscal year 1999 budget, |
5 | | emergency rules to implement any
provision of Public Act 90-587 |
6 | | or 90-588
or any other budget initiative for fiscal year 1999 |
7 | | may be adopted in
accordance with this Section by the agency |
8 | | charged with administering that
provision or initiative, |
9 | | except that the 24-month limitation on the adoption
of |
10 | | emergency rules and the provisions of Sections 5-115 and 5-125 |
11 | | do not apply
to rules adopted under this subsection (d). The |
12 | | adoption of emergency rules
authorized by this subsection (d) |
13 | | shall be deemed to be necessary for the
public interest, |
14 | | safety, and welfare. |
15 | | (e) In order to provide for the expeditious and timely |
16 | | implementation
of the State's fiscal year 2000 budget, |
17 | | emergency rules to implement any
provision of Public Act 91-24
|
18 | | or any other budget initiative for fiscal year 2000 may be |
19 | | adopted in
accordance with this Section by the agency charged |
20 | | with administering that
provision or initiative, except that |
21 | | the 24-month limitation on the adoption
of emergency rules and |
22 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
23 | | rules adopted under this subsection (e). The adoption of |
24 | | emergency rules
authorized by this subsection (e) shall be |
25 | | deemed to be necessary for the
public interest, safety, and |
26 | | welfare. |
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1 | | (f) In order to provide for the expeditious and timely |
2 | | implementation
of the State's fiscal year 2001 budget, |
3 | | emergency rules to implement any
provision of Public Act 91-712
|
4 | | or any other budget initiative for fiscal year 2001 may be |
5 | | adopted in
accordance with this Section by the agency charged |
6 | | with administering that
provision or initiative, except that |
7 | | the 24-month limitation on the adoption
of emergency rules and |
8 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
9 | | rules adopted under this subsection (f). The adoption of |
10 | | emergency rules
authorized by this subsection (f) shall be |
11 | | deemed to be necessary for the
public interest, safety, and |
12 | | welfare. |
13 | | (g) In order to provide for the expeditious and timely |
14 | | implementation
of the State's fiscal year 2002 budget, |
15 | | emergency rules to implement any
provision of Public Act 92-10
|
16 | | or any other budget initiative for fiscal year 2002 may be |
17 | | adopted in
accordance with this Section by the agency charged |
18 | | with administering that
provision or initiative, except that |
19 | | the 24-month limitation on the adoption
of emergency rules and |
20 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
21 | | rules adopted under this subsection (g). The adoption of |
22 | | emergency rules
authorized by this subsection (g) shall be |
23 | | deemed to be necessary for the
public interest, safety, and |
24 | | welfare. |
25 | | (h) In order to provide for the expeditious and timely |
26 | | implementation
of the State's fiscal year 2003 budget, |
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| | HB3342 Enrolled | - 614 - | LRB100 08528 SMS 18653 b |
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1 | | emergency rules to implement any
provision of Public Act 92-597
|
2 | | or any other budget initiative for fiscal year 2003 may be |
3 | | adopted in
accordance with this Section by the agency charged |
4 | | with administering that
provision or initiative, except that |
5 | | the 24-month limitation on the adoption
of emergency rules and |
6 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
7 | | rules adopted under this subsection (h). The adoption of |
8 | | emergency rules
authorized by this subsection (h) shall be |
9 | | deemed to be necessary for the
public interest, safety, and |
10 | | welfare. |
11 | | (i) In order to provide for the expeditious and timely |
12 | | implementation
of the State's fiscal year 2004 budget, |
13 | | emergency rules to implement any
provision of Public Act 93-20
|
14 | | or any other budget initiative for fiscal year 2004 may be |
15 | | adopted in
accordance with this Section by the agency charged |
16 | | with administering that
provision or initiative, except that |
17 | | the 24-month limitation on the adoption
of emergency rules and |
18 | | the provisions of Sections 5-115 and 5-125 do not apply
to |
19 | | rules adopted under this subsection (i). The adoption of |
20 | | emergency rules
authorized by this subsection (i) shall be |
21 | | deemed to be necessary for the
public interest, safety, and |
22 | | welfare. |
23 | | (j) In order to provide for the expeditious and timely |
24 | | implementation of the provisions of the State's fiscal year |
25 | | 2005 budget as provided under the Fiscal Year 2005 Budget |
26 | | Implementation (Human Services) Act, emergency rules to |
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| | HB3342 Enrolled | - 615 - | LRB100 08528 SMS 18653 b |
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|
1 | | implement any provision of the Fiscal Year 2005 Budget |
2 | | Implementation (Human Services) Act may be adopted in |
3 | | accordance with this Section by the agency charged with |
4 | | administering that provision, except that the 24-month |
5 | | limitation on the adoption of emergency rules and the |
6 | | provisions of Sections 5-115 and 5-125 do not apply to rules |
7 | | adopted under this subsection (j). The Department of Public Aid |
8 | | may also adopt rules under this subsection (j) necessary to |
9 | | administer the Illinois Public Aid Code and the Children's |
10 | | Health Insurance Program Act. The adoption of emergency rules |
11 | | authorized by this subsection (j) shall be deemed to be |
12 | | necessary for the public interest, safety, and welfare.
|
13 | | (k) In order to provide for the expeditious and timely |
14 | | implementation of the provisions of the State's fiscal year |
15 | | 2006 budget, emergency rules to implement any provision of |
16 | | Public Act 94-48 or any other budget initiative for fiscal year |
17 | | 2006 may be adopted in accordance with this Section by the |
18 | | agency charged with administering that provision or |
19 | | initiative, except that the 24-month limitation on the adoption |
20 | | of emergency rules and the provisions of Sections 5-115 and |
21 | | 5-125 do not apply to rules adopted under this subsection (k). |
22 | | The Department of Healthcare and Family Services may also adopt |
23 | | rules under this subsection (k) necessary to administer the |
24 | | Illinois Public Aid Code, the Senior Citizens and Persons with |
25 | | Disabilities Property Tax Relief Act, the Senior Citizens and |
26 | | Disabled Persons Prescription Drug Discount Program Act (now |
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| | HB3342 Enrolled | - 616 - | LRB100 08528 SMS 18653 b |
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|
1 | | the Illinois Prescription Drug Discount Program Act), and the |
2 | | Children's Health Insurance Program Act. The adoption of |
3 | | emergency rules authorized by this subsection (k) shall be |
4 | | deemed to be necessary for the public interest, safety, and |
5 | | welfare.
|
6 | | (l) In order to provide for the expeditious and timely |
7 | | implementation of the provisions of the
State's fiscal year |
8 | | 2007 budget, the Department of Healthcare and Family Services |
9 | | may adopt emergency rules during fiscal year 2007, including |
10 | | rules effective July 1, 2007, in
accordance with this |
11 | | subsection to the extent necessary to administer the |
12 | | Department's responsibilities with respect to amendments to |
13 | | the State plans and Illinois waivers approved by the federal |
14 | | Centers for Medicare and Medicaid Services necessitated by the |
15 | | requirements of Title XIX and Title XXI of the federal Social |
16 | | Security Act. The adoption of emergency rules
authorized by |
17 | | this subsection (l) shall be deemed to be necessary for the |
18 | | public interest,
safety, and welfare.
|
19 | | (m) In order to provide for the expeditious and timely |
20 | | implementation of the provisions of the
State's fiscal year |
21 | | 2008 budget, the Department of Healthcare and Family Services |
22 | | may adopt emergency rules during fiscal year 2008, including |
23 | | rules effective July 1, 2008, in
accordance with this |
24 | | subsection to the extent necessary to administer the |
25 | | Department's responsibilities with respect to amendments to |
26 | | the State plans and Illinois waivers approved by the federal |
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1 | | Centers for Medicare and Medicaid Services necessitated by the |
2 | | requirements of Title XIX and Title XXI of the federal Social |
3 | | Security Act. The adoption of emergency rules
authorized by |
4 | | this subsection (m) shall be deemed to be necessary for the |
5 | | public interest,
safety, and welfare.
|
6 | | (n) In order to provide for the expeditious and timely |
7 | | implementation of the provisions of the State's fiscal year |
8 | | 2010 budget, emergency rules to implement any provision of |
9 | | Public Act 96-45 or any other budget initiative authorized by |
10 | | the 96th General Assembly for fiscal year 2010 may be adopted |
11 | | in accordance with this Section by the agency charged with |
12 | | administering that provision or initiative. The adoption of |
13 | | emergency rules authorized by this subsection (n) shall be |
14 | | deemed to be necessary for the public interest, safety, and |
15 | | welfare. The rulemaking authority granted in this subsection |
16 | | (n) shall apply only to rules promulgated during Fiscal Year |
17 | | 2010. |
18 | | (o) In order to provide for the expeditious and timely |
19 | | implementation of the provisions of the State's fiscal year |
20 | | 2011 budget, emergency rules to implement any provision of |
21 | | Public Act 96-958 or any other budget initiative authorized by |
22 | | the 96th General Assembly for fiscal year 2011 may be adopted |
23 | | in accordance with this Section by the agency charged with |
24 | | administering that provision or initiative. The adoption of |
25 | | emergency rules authorized by this subsection (o) is deemed to |
26 | | be necessary for the public interest, safety, and welfare. The |
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| | HB3342 Enrolled | - 618 - | LRB100 08528 SMS 18653 b |
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1 | | rulemaking authority granted in this subsection (o) applies |
2 | | only to rules promulgated on or after July 1, 2010 (the |
3 | | effective date of Public Act 96-958) through June 30, 2011. |
4 | | (p) In order to provide for the expeditious and timely |
5 | | implementation of the provisions of Public Act 97-689, |
6 | | emergency rules to implement any provision of Public Act 97-689 |
7 | | may be adopted in accordance with this subsection (p) by the |
8 | | agency charged with administering that provision or |
9 | | initiative. The 150-day limitation of the effective period of |
10 | | emergency rules does not apply to rules adopted under this |
11 | | subsection (p), and the effective period may continue through |
12 | | June 30, 2013. The 24-month limitation on the adoption of |
13 | | emergency rules does not apply to rules adopted under this |
14 | | subsection (p). The adoption of emergency rules authorized by |
15 | | this subsection (p) is deemed to be necessary for the public |
16 | | interest, safety, and welfare. |
17 | | (q) In order to provide for the expeditious and timely |
18 | | implementation of the provisions of Articles 7, 8, 9, 11, and |
19 | | 12 of Public Act 98-104, emergency rules to implement any |
20 | | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 |
21 | | may be adopted in accordance with this subsection (q) by the |
22 | | agency charged with administering that provision or |
23 | | initiative. The 24-month limitation on the adoption of |
24 | | emergency rules does not apply to rules adopted under this |
25 | | subsection (q). The adoption of emergency rules authorized by |
26 | | this subsection (q) is deemed to be necessary for the public |
|
| | HB3342 Enrolled | - 619 - | LRB100 08528 SMS 18653 b |
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|
1 | | interest, safety, and welfare. |
2 | | (r) In order to provide for the expeditious and timely |
3 | | implementation of the provisions of Public Act 98-651, |
4 | | emergency rules to implement Public Act 98-651 may be adopted |
5 | | in accordance with this subsection (r) by the Department of |
6 | | Healthcare and Family Services. The 24-month limitation on the |
7 | | adoption of emergency rules does not apply to rules adopted |
8 | | under this subsection (r). The adoption of emergency rules |
9 | | authorized by this subsection (r) is deemed to be necessary for |
10 | | the public interest, safety, and welfare. |
11 | | (s) In order to provide for the expeditious and timely |
12 | | implementation of the provisions of Sections 5-5b.1 and 5A-2 of |
13 | | the Illinois Public Aid Code, emergency rules to implement any |
14 | | provision of Section 5-5b.1 or Section 5A-2 of the Illinois |
15 | | Public Aid Code may be adopted in accordance with this |
16 | | subsection (s) by the Department of Healthcare and Family |
17 | | Services. The rulemaking authority granted in this subsection |
18 | | (s) shall apply only to those rules adopted prior to July 1, |
19 | | 2015. Notwithstanding any other provision of this Section, any |
20 | | emergency rule adopted under this subsection (s) shall only |
21 | | apply to payments made for State fiscal year 2015. The adoption |
22 | | of emergency rules authorized by this subsection (s) is deemed |
23 | | to be necessary for the public interest, safety, and welfare. |
24 | | (t) In order to provide for the expeditious and timely |
25 | | implementation of the provisions of Article II of Public Act |
26 | | 99-6, emergency rules to implement the changes made by Article |
|
| | HB3342 Enrolled | - 620 - | LRB100 08528 SMS 18653 b |
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|
1 | | II of Public Act 99-6 to the Emergency Telephone System Act may |
2 | | be adopted in accordance with this subsection (t) by the |
3 | | Department of State Police. The rulemaking authority granted in |
4 | | this subsection (t) shall apply only to those rules adopted |
5 | | prior to July 1, 2016. The 24-month limitation on the adoption |
6 | | of emergency rules does not apply to rules adopted under this |
7 | | subsection (t). The adoption of emergency rules authorized by |
8 | | this subsection (t) is deemed to be necessary for the public |
9 | | interest, safety, and welfare. |
10 | | (u) In order to provide for the expeditious and timely |
11 | | implementation of the provisions of the Burn Victims Relief |
12 | | Act, emergency rules to implement any provision of the Act may |
13 | | be adopted in accordance with this subsection (u) by the |
14 | | Department of Insurance. The rulemaking authority granted in |
15 | | this subsection (u) shall apply only to those rules adopted |
16 | | prior to December 31, 2015. The adoption of emergency rules |
17 | | authorized by this subsection (u) is deemed to be necessary for |
18 | | the public interest, safety, and welfare. |
19 | | (v) In order to provide for the expeditious and timely |
20 | | implementation of the provisions of Public Act 99-516, |
21 | | emergency rules to implement Public Act 99-516 may be adopted |
22 | | in accordance with this subsection (v) by the Department of |
23 | | Healthcare and Family Services. The 24-month limitation on the |
24 | | adoption of emergency rules does not apply to rules adopted |
25 | | under this subsection (v). The adoption of emergency rules |
26 | | authorized by this subsection (v) is deemed to be necessary for |
|
| | HB3342 Enrolled | - 621 - | LRB100 08528 SMS 18653 b |
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|
1 | | the public interest, safety, and welfare. |
2 | | (w) In order to provide for the expeditious and timely |
3 | | implementation of the provisions of Public Act 99-796, |
4 | | emergency rules to implement the changes made by Public Act |
5 | | 99-796 may be adopted in accordance with this subsection (w) by |
6 | | the Adjutant General. The adoption of emergency rules |
7 | | authorized by this subsection (w) is deemed to be necessary for |
8 | | the public interest, safety, and welfare. |
9 | | (x) In order to provide for the expeditious and timely |
10 | | implementation of the provisions of Public Act 99-906, |
11 | | emergency rules to implement subsection (i) of Section 16-115D, |
12 | | subsection (g) of Section 16-128A, and subsection (a) of |
13 | | Section 16-128B of the Public Utilities Act may be adopted in |
14 | | accordance with this subsection (x) by the Illinois Commerce |
15 | | Commission. The rulemaking authority granted in this |
16 | | subsection (x) shall apply only to those rules adopted within |
17 | | 180 days after June 1, 2017 (the effective date of Public Act |
18 | | 99-906). The adoption of emergency rules authorized by this |
19 | | subsection (x) is deemed to be necessary for the public |
20 | | interest, safety, and welfare. |
21 | | (y) In order to provide for the expeditious and timely |
22 | | implementation of the provisions of this amendatory Act of the |
23 | | 100th General Assembly, emergency rules to implement the |
24 | | changes made by this amendatory Act of the 100th General |
25 | | Assembly to Section 4.02 of the Illinois Act on Aging, Sections |
26 | | 5.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30 |
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1 | | of the Alcoholism and Other Drug Abuse and Dependency Act, and |
2 | | Sections 74 and 75 of the Mental Health and Developmental |
3 | | Disabilities Administrative Act may be adopted in accordance |
4 | | with this subsection (y) by the respective Department. The |
5 | | adoption of emergency rules authorized by this subsection (y) |
6 | | is deemed to be necessary for the public interest, safety, and |
7 | | welfare. |
8 | | (z) In order to provide for the expeditious and timely |
9 | | implementation of the provisions of this amendatory Act of the |
10 | | 100th General Assembly, emergency rules to implement the |
11 | | changes made by this amendatory Act of the 100th General |
12 | | Assembly to Section 4.7 of the Lobbyist Registration Act may be |
13 | | adopted in accordance with this subsection (z) by the Secretary |
14 | | of State. The adoption of emergency rules authorized by this |
15 | | subsection (z) is deemed to be necessary for the public |
16 | | interest, safety, and welfare. |
17 | | (aa) In order to provide for the expeditious and timely |
18 | | initial implementation of the changes made to Articles 5, 5A, |
19 | | 12, and 14 of the Illinois Public Aid Code under the provisions |
20 | | of this amendatory Act of the 100th General Assembly, the |
21 | | Department of Healthcare and Family Services may adopt |
22 | | emergency rules in accordance with this subsection (aa). The |
23 | | 24-month limitation on the adoption of emergency rules does not |
24 | | apply to rules to initially implement the changes made to |
25 | | Articles 5, 5A, 12, and 14 of the Illinois Public Aid Code |
26 | | adopted under this subsection (aa). The adoption of emergency |
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1 | | rules authorized by this subsection (aa) is deemed to be |
2 | | necessary for the public interest, safety, and welfare. |
3 | | (bb) In order to provide for the expeditious and timely |
4 | | implementation of the provisions of this amendatory Act of the |
5 | | 100th General Assembly, emergency rules may be adopted in |
6 | | accordance with this subsection (bb) to implement the changes |
7 | | made by this amendatory Act of the 100th General Assembly to: |
8 | | Sections 14-147.5 and 14-147.6 of the Illinois Pension Code by |
9 | | the Board created under Article 14 of the Code; Sections |
10 | | 15-185.5 and 15-185.6 of the Illinois Pension Code by the Board |
11 | | created under Article 15 of the Code; and Sections 16-190.5 and |
12 | | 16-190.6 of the Illinois Pension Code by the Board created |
13 | | under Article 16 of the Code. The adoption of emergency rules |
14 | | authorized by this subsection (bb) is deemed to be necessary |
15 | | for the public interest, safety, and welfare. |
16 | | (Source: P.A. 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 99-143, |
17 | | eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 6-30-16; |
18 | | 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, eff. 6-1-17; |
19 | | 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 100-581, eff. |
20 | | 3-12-18.)
|
21 | | Section 110-10. The State Employees Group Insurance Act of |
22 | | 1971 is amended by changing Sections 3 and 10 as follows:
|
23 | | (5 ILCS 375/3) (from Ch. 127, par. 523)
|
24 | | Sec. 3. Definitions. Unless the context otherwise |
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1 | | requires, the
following words and phrases as used in this Act |
2 | | shall have the following
meanings. The Department may define |
3 | | these and other words and phrases
separately for the purpose of |
4 | | implementing specific programs providing benefits
under this |
5 | | Act.
|
6 | | (a) "Administrative service organization" means any |
7 | | person, firm or
corporation experienced in the handling of |
8 | | claims which is
fully qualified, financially sound and capable |
9 | | of meeting the service
requirements of a contract of |
10 | | administration executed with the Department.
|
11 | | (b) "Annuitant" means (1) an employee who retires, or has |
12 | | retired,
on or after January 1, 1966 on an immediate annuity |
13 | | under the provisions
of Articles 2, 14 (including an employee |
14 | | who has elected to receive an alternative retirement |
15 | | cancellation payment under Section 14-108.5 of the Illinois |
16 | | Pension Code in lieu of an annuity or who meets the criteria |
17 | | for retirement, but in lieu of receiving an annuity under that |
18 | | Article has elected to receive an accelerated pension benefit |
19 | | payment under Section 14-147.5 of that Article ), 15 (including |
20 | | an employee who has retired under the optional
retirement |
21 | | program established under Section 15-158.2 or who meets the |
22 | | criteria for retirement but in lieu of receiving an annuity |
23 | | under that Article has elected to receive an accelerated |
24 | | pension benefit payment under Section 15-185.5 of the Article ),
|
25 | | paragraphs (2), (3), or (5) of Section 16-106 (including an |
26 | | employee who meets the criteria for retirement, but in lieu of |
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1 | | receiving an annuity under that Article has elected to receive |
2 | | an accelerated pension benefit payment under Section 16-190.5 |
3 | | of the Illinois Pension Code) , or
Article 18 of the Illinois |
4 | | Pension Code; (2) any person who was receiving
group insurance |
5 | | coverage under this Act as of March 31, 1978 by
reason of his |
6 | | status as an annuitant, even though the annuity in relation
to |
7 | | which such coverage was provided is a proportional annuity |
8 | | based on less
than the minimum period of service required for a |
9 | | retirement annuity in
the system involved; (3) any person not |
10 | | otherwise covered by this Act
who has retired as a |
11 | | participating member under Article 2 of the Illinois
Pension |
12 | | Code but is ineligible for the retirement annuity under Section
|
13 | | 2-119 of the Illinois Pension Code; (4) the spouse of any |
14 | | person who
is receiving a retirement annuity under Article 18 |
15 | | of the Illinois Pension
Code and who is covered under a group |
16 | | health insurance program sponsored
by a governmental employer |
17 | | other than the State of Illinois and who has
irrevocably |
18 | | elected to waive his or her coverage under this Act and to have
|
19 | | his or her spouse considered as the "annuitant" under this Act |
20 | | and not as
a "dependent"; or (5) an employee who retires, or |
21 | | has retired, from a
qualified position, as determined according |
22 | | to rules promulgated by the
Director, under a qualified local |
23 | | government, a qualified rehabilitation
facility, a qualified |
24 | | domestic violence shelter or service, or a qualified child |
25 | | advocacy center. (For definition
of "retired employee", see (p) |
26 | | post).
|
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1 | | (b-5) (Blank).
|
2 | | (b-6) (Blank).
|
3 | | (b-7) (Blank).
|
4 | | (c) "Carrier" means (1) an insurance company, a corporation |
5 | | organized
under the Limited Health Service Organization Act or |
6 | | the Voluntary Health
Services Plan Act, a partnership, or other |
7 | | nongovernmental organization,
which is authorized to do group |
8 | | life or group health insurance business in
Illinois, or (2) the |
9 | | State of Illinois as a self-insurer.
|
10 | | (d) "Compensation" means salary or wages payable on a |
11 | | regular
payroll by the State Treasurer on a warrant of the |
12 | | State Comptroller out
of any State, trust or federal fund, or |
13 | | by the Governor of the State
through a disbursing officer of |
14 | | the State out of a trust or out of
federal funds, or by any |
15 | | Department out of State, trust, federal or
other funds held by |
16 | | the State Treasurer or the Department, to any person
for |
17 | | personal services currently performed, and ordinary or |
18 | | accidental
disability benefits under Articles 2, 14, 15 |
19 | | (including ordinary or accidental
disability benefits under |
20 | | the optional retirement program established under
Section |
21 | | 15-158.2), paragraphs (2), (3), or (5) of
Section 16-106, or |
22 | | Article 18 of the Illinois Pension Code, for disability
|
23 | | incurred after January 1, 1966, or benefits payable under the |
24 | | Workers'
Compensation or Occupational Diseases Act or benefits |
25 | | payable under a sick
pay plan established in accordance with |
26 | | Section 36 of the State Finance Act.
"Compensation" also means |
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1 | | salary or wages paid to an employee of any
qualified local |
2 | | government, qualified rehabilitation facility,
qualified |
3 | | domestic violence shelter or service, or qualified child |
4 | | advocacy center.
|
5 | | (e) "Commission" means the State Employees Group Insurance |
6 | | Advisory
Commission authorized by this Act. Commencing July 1, |
7 | | 1984, "Commission"
as used in this Act means the Commission on |
8 | | Government Forecasting and Accountability as
established by |
9 | | the Legislative Commission Reorganization Act of 1984.
|
10 | | (f) "Contributory", when referred to as contributory |
11 | | coverage, shall
mean optional coverages or benefits elected by |
12 | | the member toward the cost of
which such member makes |
13 | | contribution, or which are funded in whole or in part
through |
14 | | the acceptance of a reduction in earnings or the foregoing of |
15 | | an
increase in earnings by an employee, as distinguished from |
16 | | noncontributory
coverage or benefits which are paid entirely by |
17 | | the State of Illinois
without reduction of the member's salary.
|
18 | | (g) "Department" means any department, institution, board,
|
19 | | commission, officer, court or any agency of the State |
20 | | government
receiving appropriations and having power to |
21 | | certify payrolls to the
Comptroller authorizing payments of |
22 | | salary and wages against such
appropriations as are made by the |
23 | | General Assembly from any State fund, or
against trust funds |
24 | | held by the State Treasurer and includes boards of
trustees of |
25 | | the retirement systems created by Articles 2, 14, 15, 16 and
18 |
26 | | of the Illinois Pension Code. "Department" also includes the |
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1 | | Illinois
Comprehensive Health Insurance Board, the Board of |
2 | | Examiners established under
the Illinois Public Accounting |
3 | | Act, and the Illinois Finance Authority.
|
4 | | (h) "Dependent", when the term is used in the context of |
5 | | the health
and life plan, means a member's spouse and any child |
6 | | (1) from
birth to age 26 including an adopted child, a child |
7 | | who lives with the
member from the time of the placement for |
8 | | adoption until entry
of an order of adoption, a stepchild or |
9 | | adjudicated child, or a child who lives with the member
if such |
10 | | member is a court appointed guardian of the child or (2)
age 19 |
11 | | or over who has a mental or physical disability from a cause |
12 | | originating prior to the age of 19 (age 26 if enrolled as an |
13 | | adult child dependent). For
the health plan only, the term |
14 | | "dependent" also includes (1) any person
enrolled prior to the |
15 | | effective date of this Section who is dependent upon
the member |
16 | | to the extent that the member may claim such person as a
|
17 | | dependent for income tax deduction purposes and (2) any person |
18 | | who
has received after June 30, 2000 an organ transplant and |
19 | | who is financially
dependent upon the member and eligible to be |
20 | | claimed as a dependent for income
tax purposes. A member |
21 | | requesting to cover any dependent must provide documentation as |
22 | | requested by the Department of Central Management Services and |
23 | | file with the Department any and all forms required by the |
24 | | Department.
|
25 | | (i) "Director" means the Director of the Illinois |
26 | | Department of Central
Management Services.
|
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1 | | (j) "Eligibility period" means the period of time a member |
2 | | has to
elect enrollment in programs or to select benefits |
3 | | without regard to
age, sex or health.
|
4 | | (k) "Employee" means and includes each officer or employee |
5 | | in the
service of a department who (1) receives his |
6 | | compensation for
service rendered to the department on a |
7 | | warrant issued pursuant to a payroll
certified by a department |
8 | | or on a warrant or check issued and drawn by a
department upon |
9 | | a trust, federal or other fund or on a warrant issued
pursuant |
10 | | to a payroll certified by an elected or duly appointed officer
|
11 | | of the State or who receives payment of the performance of |
12 | | personal
services on a warrant issued pursuant to a payroll |
13 | | certified by a
Department and drawn by the Comptroller upon the |
14 | | State Treasurer against
appropriations made by the General |
15 | | Assembly from any fund or against
trust funds held by the State |
16 | | Treasurer, and (2) is employed full-time or
part-time in a |
17 | | position normally requiring actual performance of duty
during |
18 | | not less than 1/2 of a normal work period, as established by |
19 | | the
Director in cooperation with each department, except that |
20 | | persons elected
by popular vote will be considered employees |
21 | | during the entire
term for which they are elected regardless of |
22 | | hours devoted to the
service of the State, and (3) except that |
23 | | "employee" does not include any
person who is not eligible by |
24 | | reason of such person's employment to
participate in one of the |
25 | | State retirement systems under Articles 2, 14, 15
(either the |
26 | | regular Article 15 system or the optional retirement program
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1 | | established under Section 15-158.2) or 18, or under paragraph |
2 | | (2), (3), or
(5) of Section 16-106, of the Illinois
Pension |
3 | | Code, but such term does include persons who are employed |
4 | | during
the 6 month qualifying period under Article 14 of the |
5 | | Illinois Pension
Code. Such term also includes any person who |
6 | | (1) after January 1, 1966,
is receiving ordinary or accidental |
7 | | disability benefits under Articles
2, 14, 15 (including |
8 | | ordinary or accidental disability benefits under the
optional |
9 | | retirement program established under Section 15-158.2), |
10 | | paragraphs
(2), (3), or (5) of Section 16-106, or Article 18 of |
11 | | the
Illinois Pension Code, for disability incurred after |
12 | | January 1, 1966, (2)
receives total permanent or total |
13 | | temporary disability under the Workers'
Compensation Act or |
14 | | Occupational Disease Act as a result of injuries
sustained or |
15 | | illness contracted in the course of employment with the
State |
16 | | of Illinois, or (3) is not otherwise covered under this Act and |
17 | | has
retired as a participating member under Article 2 of the |
18 | | Illinois Pension
Code but is ineligible for the retirement |
19 | | annuity under Section 2-119 of
the Illinois Pension Code. |
20 | | However, a person who satisfies the criteria
of the foregoing |
21 | | definition of "employee" except that such person is made
|
22 | | ineligible to participate in the State Universities Retirement |
23 | | System by
clause (4) of subsection (a) of Section 15-107 of the |
24 | | Illinois Pension
Code is also an "employee" for the purposes of |
25 | | this Act. "Employee" also
includes any person receiving or |
26 | | eligible for benefits under a sick pay
plan established in |
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1 | | accordance with Section 36 of the State Finance Act.
"Employee" |
2 | | also includes (i) each officer or employee in the service of a
|
3 | | qualified local government, including persons appointed as |
4 | | trustees of
sanitary districts regardless of hours devoted to |
5 | | the service of the
sanitary district, (ii) each employee in the |
6 | | service of a qualified
rehabilitation facility, (iii) each |
7 | | full-time employee in the service of a
qualified domestic |
8 | | violence shelter or service, and (iv) each full-time employee |
9 | | in the service of a qualified child advocacy center, as |
10 | | determined according to
rules promulgated by the Director.
|
11 | | (l) "Member" means an employee, annuitant, retired |
12 | | employee or survivor. In the case of an annuitant or retired |
13 | | employee who first becomes an annuitant or retired employee on |
14 | | or after the effective date of this amendatory Act of the 97th |
15 | | General Assembly, the individual must meet the minimum vesting |
16 | | requirements of the applicable retirement system in order to be |
17 | | eligible for group insurance benefits under that system. In the |
18 | | case of a survivor who first becomes a survivor on or after the |
19 | | effective date of this amendatory Act of the 97th General |
20 | | Assembly, the deceased employee, annuitant, or retired |
21 | | employee upon whom the annuity is based must have been eligible |
22 | | to participate in the group insurance system under the |
23 | | applicable retirement system in order for the survivor to be |
24 | | eligible for group insurance benefits under that system.
|
25 | | (m) "Optional coverages or benefits" means those coverages |
26 | | or
benefits available to the member on his or her voluntary |
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1 | | election, and at
his or her own expense.
|
2 | | (n) "Program" means the group life insurance, health |
3 | | benefits and other
employee benefits designed and contracted |
4 | | for by the Director under this Act.
|
5 | | (o) "Health plan" means a health benefits
program offered
|
6 | | by the State of Illinois for persons eligible for the plan.
|
7 | | (p) "Retired employee" means any person who would be an |
8 | | annuitant as
that term is defined herein but for the fact that |
9 | | such person retired prior to
January 1, 1966. Such term also |
10 | | includes any person formerly employed by
the University of |
11 | | Illinois in the Cooperative Extension Service who would
be an |
12 | | annuitant but for the fact that such person was made ineligible |
13 | | to
participate in the State Universities Retirement System by |
14 | | clause (4) of
subsection (a) of Section 15-107 of the Illinois
|
15 | | Pension Code.
|
16 | | (q) "Survivor" means a person receiving an annuity as a |
17 | | survivor of an
employee or of an annuitant. "Survivor" also |
18 | | includes: (1) the surviving
dependent of a person who satisfies |
19 | | the definition of "employee" except that
such person is made |
20 | | ineligible to participate in the State Universities
Retirement |
21 | | System by clause (4) of subsection (a)
of Section 15-107 of the |
22 | | Illinois Pension Code; (2) the surviving
dependent of any |
23 | | person formerly employed by the University of Illinois in
the |
24 | | Cooperative Extension Service who would be an annuitant except |
25 | | for the
fact that such person was made ineligible to |
26 | | participate in the State
Universities Retirement System by |
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1 | | clause (4) of subsection (a) of Section
15-107 of the Illinois |
2 | | Pension Code; and (3) the surviving dependent of a person who |
3 | | was an annuitant under this Act by virtue of receiving an |
4 | | alternative retirement cancellation payment under Section |
5 | | 14-108.5 of the Illinois Pension Code.
|
6 | | (q-2) "SERS" means the State Employees' Retirement System |
7 | | of Illinois, created under Article 14 of the Illinois Pension |
8 | | Code.
|
9 | | (q-3) "SURS" means the State Universities Retirement |
10 | | System, created under Article 15 of the Illinois Pension Code.
|
11 | | (q-4) "TRS" means the Teachers' Retirement System of the |
12 | | State of Illinois, created under Article 16 of the Illinois |
13 | | Pension Code.
|
14 | | (q-5) (Blank).
|
15 | | (q-6) (Blank).
|
16 | | (q-7) (Blank).
|
17 | | (r) "Medical services" means the services provided within |
18 | | the scope
of their licenses by practitioners in all categories |
19 | | licensed under the
Medical Practice Act of 1987.
|
20 | | (s) "Unit of local government" means any county, |
21 | | municipality,
township, school district (including a |
22 | | combination of school districts under
the Intergovernmental |
23 | | Cooperation Act), special district or other unit,
designated as |
24 | | a
unit of local government by law, which exercises limited |
25 | | governmental
powers or powers in respect to limited |
26 | | governmental subjects, any
not-for-profit association with a |
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1 | | membership that primarily includes
townships and township |
2 | | officials, that has duties that include provision of
research |
3 | | service, dissemination of information, and other acts for the
|
4 | | purpose of improving township government, and that is funded |
5 | | wholly or
partly in accordance with Section 85-15 of the |
6 | | Township Code; any
not-for-profit corporation or association, |
7 | | with a membership consisting
primarily of municipalities, that |
8 | | operates its own utility system, and
provides research, |
9 | | training, dissemination of information, or other acts to
|
10 | | promote cooperation between and among municipalities that |
11 | | provide utility
services and for the advancement of the goals |
12 | | and purposes of its
membership;
the Southern Illinois |
13 | | Collegiate Common Market, which is a consortium of higher
|
14 | | education institutions in Southern Illinois; the Illinois |
15 | | Association of
Park Districts; and any hospital provider that |
16 | | is owned by a county that has 100 or fewer hospital beds and |
17 | | has not already joined the program. "Qualified
local |
18 | | government" means a unit of local government approved by the |
19 | | Director and
participating in a program created under |
20 | | subsection (i) of Section 10 of this
Act.
|
21 | | (t) "Qualified rehabilitation facility" means any |
22 | | not-for-profit
organization that is accredited by the |
23 | | Commission on Accreditation of
Rehabilitation Facilities or |
24 | | certified by the Department
of Human Services (as successor to |
25 | | the Department of Mental Health
and Developmental |
26 | | Disabilities) to provide services to persons with
disabilities
|
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1 | | and which receives funds from the State of Illinois for |
2 | | providing those
services, approved by the Director and |
3 | | participating in a program created
under subsection (j) of |
4 | | Section 10 of this Act.
|
5 | | (u) "Qualified domestic violence shelter or service" means |
6 | | any Illinois
domestic violence shelter or service and its |
7 | | administrative offices funded
by the Department of Human |
8 | | Services (as successor to the Illinois Department of
Public |
9 | | Aid),
approved by the Director and
participating in a program |
10 | | created under subsection (k) of Section 10.
|
11 | | (v) "TRS benefit recipient" means a person who:
|
12 | | (1) is not a "member" as defined in this Section; and
|
13 | | (2) is receiving a monthly benefit or retirement |
14 | | annuity
under Article 16 of the Illinois Pension Code; and
|
15 | | (3) either (i) has at least 8 years of creditable |
16 | | service under Article
16 of the Illinois Pension Code, or |
17 | | (ii) was enrolled in the health insurance
program offered |
18 | | under that Article on January 1, 1996, or (iii) is the |
19 | | survivor
of a benefit recipient who had at least 8
years of |
20 | | creditable service under Article 16 of the Illinois Pension |
21 | | Code or
was enrolled in the health insurance program |
22 | | offered under that Article on
the effective date of this |
23 | | amendatory Act of 1995, or (iv) is a recipient or
survivor |
24 | | of a recipient of a disability benefit under Article 16 of |
25 | | the
Illinois Pension Code.
|
26 | | (w) "TRS dependent beneficiary" means a person who:
|
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1 | | (1) is not a "member" or "dependent" as defined in this |
2 | | Section; and
|
3 | | (2) is a TRS benefit recipient's: (A) spouse, (B) |
4 | | dependent parent who
is receiving at least half of his or |
5 | | her support from the TRS benefit
recipient, or (C) natural, |
6 | | step, adjudicated, or adopted child who is (i) under age |
7 | | 26, (ii) was, on January 1, 1996, participating as a |
8 | | dependent
beneficiary in the health insurance program |
9 | | offered under Article 16 of the
Illinois Pension Code, or |
10 | | (iii) age 19 or over who has a mental or physical |
11 | | disability from a cause originating prior to the age of 19 |
12 | | (age 26 if enrolled as an adult child).
|
13 | | "TRS dependent beneficiary" does not include, as indicated |
14 | | under paragraph (2) of this subsection (w), a dependent of the |
15 | | survivor of a TRS benefit recipient who first becomes a |
16 | | dependent of a survivor of a TRS benefit recipient on or after |
17 | | the effective date of this amendatory Act of the 97th General |
18 | | Assembly unless that dependent would have been eligible for |
19 | | coverage as a dependent of the deceased TRS benefit recipient |
20 | | upon whom the survivor benefit is based. |
21 | | (x) "Military leave" refers to individuals in basic
|
22 | | training for reserves, special/advanced training, annual |
23 | | training, emergency
call up, activation by the President of the |
24 | | United States, or any other training or duty in service to the |
25 | | United States Armed Forces.
|
26 | | (y) (Blank).
|
|
| | HB3342 Enrolled | - 637 - | LRB100 08528 SMS 18653 b |
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1 | | (z) "Community college benefit recipient" means a person |
2 | | who:
|
3 | | (1) is not a "member" as defined in this Section; and
|
4 | | (2) is receiving a monthly survivor's annuity or |
5 | | retirement annuity
under Article 15 of the Illinois Pension |
6 | | Code; and
|
7 | | (3) either (i) was a full-time employee of a community |
8 | | college district or
an association of community college |
9 | | boards created under the Public Community
College Act |
10 | | (other than an employee whose last employer under Article |
11 | | 15 of the
Illinois Pension Code was a community college |
12 | | district subject to Article VII
of the Public Community |
13 | | College Act) and was eligible to participate in a group
|
14 | | health benefit plan as an employee during the time of |
15 | | employment with a
community college district (other than a |
16 | | community college district subject to
Article VII of the |
17 | | Public Community College Act) or an association of |
18 | | community
college boards, or (ii) is the survivor of a |
19 | | person described in item (i).
|
20 | | (aa) "Community college dependent beneficiary" means a |
21 | | person who:
|
22 | | (1) is not a "member" or "dependent" as defined in this |
23 | | Section; and
|
24 | | (2) is a community college benefit recipient's: (A) |
25 | | spouse, (B) dependent
parent who is receiving at least half |
26 | | of his or her support from the community
college benefit |
|
| | HB3342 Enrolled | - 638 - | LRB100 08528 SMS 18653 b |
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|
1 | | recipient, or (C) natural, step, adjudicated, or adopted |
2 | | child who is (i)
under age 26, or (ii)
age 19 or over and |
3 | | has a mental or physical disability from a cause |
4 | | originating prior to the age of 19 (age 26 if enrolled as |
5 | | an adult child).
|
6 | | "Community college dependent beneficiary" does not |
7 | | include, as indicated under paragraph (2) of this subsection |
8 | | (aa), a dependent of the survivor of a community college |
9 | | benefit recipient who first becomes a dependent of a survivor |
10 | | of a community college benefit recipient on or after the |
11 | | effective date of this amendatory Act of the 97th General |
12 | | Assembly unless that dependent would have been eligible for |
13 | | coverage as a dependent of the deceased community college |
14 | | benefit recipient upon whom the survivor annuity is based. |
15 | | (bb) "Qualified child advocacy center" means any Illinois |
16 | | child advocacy center and its administrative offices funded by |
17 | | the Department of Children and Family Services, as defined by |
18 | | the Children's Advocacy Center Act (55 ILCS 80/), approved by |
19 | | the Director and participating in a program created under |
20 | | subsection (n) of Section 10.
|
21 | | (cc) "Placement for adoption" means the assumption and |
22 | | retention by a member of a legal obligation for total or |
23 | | partial support of a child in anticipation of adoption of the |
24 | | child. The child's placement with the member terminates upon |
25 | | the termination of such legal obligation. |
26 | | (Source: P.A. 99-143, eff. 7-27-15; 100-355, eff. 1-1-18 .)
|
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| | HB3342 Enrolled | - 639 - | LRB100 08528 SMS 18653 b |
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|
1 | | (5 ILCS 375/10) (from Ch. 127, par. 530)
|
2 | | Sec. 10. Contributions by the State and members.
|
3 | | (a) The State shall pay the cost of basic non-contributory |
4 | | group life
insurance and, subject to member paid contributions |
5 | | set by the Department or
required by this Section and except as |
6 | | provided in this Section, the basic program of group health |
7 | | benefits on each
eligible member, except a member, not |
8 | | otherwise
covered by this Act, who has retired as a |
9 | | participating member under Article 2
of the Illinois Pension |
10 | | Code but is ineligible for the retirement annuity under
Section |
11 | | 2-119 of the Illinois Pension Code, and part of each eligible |
12 | | member's
and retired member's premiums for health insurance |
13 | | coverage for enrolled
dependents as provided by Section 9. The |
14 | | State shall pay the cost of the basic
program of group health |
15 | | benefits only after benefits are reduced by the amount
of |
16 | | benefits covered by Medicare for all members and dependents
who |
17 | | are eligible for benefits under Social Security or
the Railroad |
18 | | Retirement system or who had sufficient Medicare-covered
|
19 | | government employment, except that such reduction in benefits |
20 | | shall apply only
to those members and dependents who (1) first |
21 | | become eligible
for such Medicare coverage on or after July 1, |
22 | | 1992; or (2) are
Medicare-eligible members or dependents of a |
23 | | local government unit which began
participation in the program |
24 | | on or after July 1, 1992; or (3) remain eligible
for, but no |
25 | | longer receive Medicare coverage which they had been receiving |
|
| | HB3342 Enrolled | - 640 - | LRB100 08528 SMS 18653 b |
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|
1 | | on
or after July 1, 1992. The Department may determine the |
2 | | aggregate level of the
State's contribution on the basis of |
3 | | actual cost of medical services adjusted
for age, sex or |
4 | | geographic or other demographic characteristics which affect
|
5 | | the costs of such programs.
|
6 | | The cost of participation in the basic program of group |
7 | | health benefits
for the dependent or survivor of a living or |
8 | | deceased retired employee who was
formerly employed by the |
9 | | University of Illinois in the Cooperative Extension
Service and |
10 | | would be an annuitant but for the fact that he or she was made
|
11 | | ineligible to participate in the State Universities Retirement |
12 | | System by clause
(4) of subsection (a) of Section 15-107 of the |
13 | | Illinois Pension Code shall not
be greater than the cost of |
14 | | participation that would otherwise apply to that
dependent or |
15 | | survivor if he or she were the dependent or survivor of an
|
16 | | annuitant under the State Universities Retirement System.
|
17 | | (a-1) (Blank).
|
18 | | (a-2) (Blank).
|
19 | | (a-3) (Blank).
|
20 | | (a-4) (Blank).
|
21 | | (a-5) (Blank).
|
22 | | (a-6) (Blank).
|
23 | | (a-7) (Blank).
|
24 | | (a-8) Any annuitant, survivor, or retired employee may |
25 | | waive or terminate coverage in
the program of group health |
26 | | benefits. Any such annuitant, survivor, or retired employee
who |
|
| | HB3342 Enrolled | - 641 - | LRB100 08528 SMS 18653 b |
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|
1 | | has waived or terminated coverage may enroll or re-enroll in |
2 | | the
program of group health benefits only during the annual |
3 | | benefit choice period,
as determined by the Director; except |
4 | | that in the event of termination of
coverage due to nonpayment |
5 | | of premiums, the annuitant, survivor, or retired employee
may |
6 | | not re-enroll in the program.
|
7 | | (a-8.5) Beginning on the effective date of this amendatory |
8 | | Act of the 97th General Assembly, the Director of Central |
9 | | Management Services shall, on an annual basis, determine the |
10 | | amount that the State shall contribute toward the basic program |
11 | | of group health benefits on behalf of annuitants (including |
12 | | individuals who (i) participated in the General Assembly |
13 | | Retirement System, the State Employees' Retirement System of |
14 | | Illinois, the State Universities Retirement System, the |
15 | | Teachers' Retirement System of the State of Illinois, or the |
16 | | Judges Retirement System of Illinois and (ii) qualify as |
17 | | annuitants under subsection (b) of Section 3 of this Act), |
18 | | survivors (including individuals who (i) receive an annuity as |
19 | | a survivor of an individual who participated in the General |
20 | | Assembly Retirement System, the State Employees' Retirement |
21 | | System of Illinois, the State Universities Retirement System, |
22 | | the Teachers' Retirement System of the State of Illinois, or |
23 | | the Judges Retirement System of Illinois and (ii) qualify as |
24 | | survivors under subsection (q) of Section 3 of this Act), and |
25 | | retired employees (as defined in subsection (p) of Section 3 of |
26 | | this Act). The remainder of the cost of coverage for each |
|
| | HB3342 Enrolled | - 642 - | LRB100 08528 SMS 18653 b |
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|
1 | | annuitant, survivor, or retired employee, as determined by the |
2 | | Director of Central Management Services, shall be the |
3 | | responsibility of that annuitant, survivor, or retired |
4 | | employee. |
5 | | Contributions required of annuitants, survivors, and |
6 | | retired employees shall be the same for all retirement systems |
7 | | and shall also be based on whether an individual has made an |
8 | | election under Section 15-135.1 of the Illinois Pension Code. |
9 | | Contributions may be based on annuitants', survivors', or |
10 | | retired employees' Medicare eligibility, but may not be based |
11 | | on Social Security eligibility. |
12 | | (a-9) No later than May 1 of each calendar year, the |
13 | | Director
of Central Management Services shall certify in |
14 | | writing to the Executive
Secretary of the State Employees' |
15 | | Retirement System of Illinois the amounts
of the Medicare |
16 | | supplement health care premiums and the amounts of the
health |
17 | | care premiums for all other retirees who are not Medicare |
18 | | eligible.
|
19 | | A separate calculation of the premiums based upon the |
20 | | actual cost of each
health care plan shall be so certified.
|
21 | | The Director of Central Management Services shall provide |
22 | | to the
Executive Secretary of the State Employees' Retirement |
23 | | System of
Illinois such information, statistics, and other data |
24 | | as he or she
may require to review the premium amounts |
25 | | certified by the Director
of Central Management Services.
|
26 | | The Department of Central Management Services, or any |
|
| | HB3342 Enrolled | - 643 - | LRB100 08528 SMS 18653 b |
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|
1 | | successor agency designated to procure healthcare contracts |
2 | | pursuant to this Act, is authorized to establish funds, |
3 | | separate accounts provided by any bank or banks as defined by |
4 | | the Illinois Banking Act, or separate accounts provided by any |
5 | | savings and loan association or associations as defined by the |
6 | | Illinois Savings and Loan Act of 1985 to be held by the |
7 | | Director, outside the State treasury, for the purpose of |
8 | | receiving the transfer of moneys from the Local Government |
9 | | Health Insurance Reserve Fund. The Department may promulgate |
10 | | rules further defining the methodology for the transfers. Any |
11 | | interest earned by moneys in the funds or accounts shall inure |
12 | | to the Local Government Health Insurance Reserve Fund. The |
13 | | transferred moneys, and interest accrued thereon, shall be used |
14 | | exclusively for transfers to administrative service |
15 | | organizations or their financial institutions for payments of |
16 | | claims to claimants and providers under the self-insurance |
17 | | health plan. The transferred moneys, and interest accrued |
18 | | thereon, shall not be used for any other purpose including, but |
19 | | not limited to, reimbursement of administration fees due the |
20 | | administrative service organization pursuant to its contract |
21 | | or contracts with the Department.
|
22 | | (a-10) To the extent that participation, benefits, or |
23 | | premiums under this Act are based on a person's service credit |
24 | | under an Article of the Illinois Pension Code, service credit |
25 | | terminated in exchange for an accelerated pension benefit |
26 | | payment under Section 14-147.5, 15-185.5, or 16-190.5 of that |
|
| | HB3342 Enrolled | - 644 - | LRB100 08528 SMS 18653 b |
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|
1 | | Code shall be included in determining a person's service credit |
2 | | for the purposes of this Act. |
3 | | (b) State employees who become eligible for this program on |
4 | | or after January
1, 1980 in positions normally requiring actual |
5 | | performance of duty not less
than 1/2 of a normal work period |
6 | | but not equal to that of a normal work period,
shall be given |
7 | | the option of participating in the available program. If the
|
8 | | employee elects coverage, the State shall contribute on behalf |
9 | | of such employee
to the cost of the employee's benefit and any |
10 | | applicable dependent supplement,
that sum which bears the same |
11 | | percentage as that percentage of time the
employee regularly |
12 | | works when compared to normal work period.
|
13 | | (c) The basic non-contributory coverage from the basic |
14 | | program of
group health benefits shall be continued for each |
15 | | employee not in pay status or
on active service by reason of |
16 | | (1) leave of absence due to illness or injury,
(2) authorized |
17 | | educational leave of absence or sabbatical leave, or (3)
|
18 | | military leave. This coverage shall continue until
expiration |
19 | | of authorized leave and return to active service, but not to |
20 | | exceed
24 months for leaves under item (1) or (2). This |
21 | | 24-month limitation and the
requirement of returning to active |
22 | | service shall not apply to persons receiving
ordinary or |
23 | | accidental disability benefits or retirement benefits through |
24 | | the
appropriate State retirement system or benefits under the |
25 | | Workers' Compensation
or Occupational Disease Act.
|
26 | | (d) The basic group life insurance coverage shall continue, |
|
| | HB3342 Enrolled | - 645 - | LRB100 08528 SMS 18653 b |
|
|
1 | | with
full State contribution, where such person is (1) absent |
2 | | from active
service by reason of disability arising from any |
3 | | cause other than
self-inflicted, (2) on authorized educational |
4 | | leave of absence or
sabbatical leave, or (3) on military leave.
|
5 | | (e) Where the person is in non-pay status for a period in |
6 | | excess of
30 days or on leave of absence, other than by reason |
7 | | of disability,
educational or sabbatical leave, or military |
8 | | leave, such
person may continue coverage only by making |
9 | | personal
payment equal to the amount normally contributed by |
10 | | the State on such person's
behalf. Such payments and coverage |
11 | | may be continued: (1) until such time as
the person returns to |
12 | | a status eligible for coverage at State expense, but not
to |
13 | | exceed 24 months or (2) until such person's employment or |
14 | | annuitant status
with the State is terminated (exclusive of any |
15 | | additional service imposed pursuant to law).
|
16 | | (f) The Department shall establish by rule the extent to |
17 | | which other
employee benefits will continue for persons in |
18 | | non-pay status or who are
not in active service.
|
19 | | (g) The State shall not pay the cost of the basic |
20 | | non-contributory
group life insurance, program of health |
21 | | benefits and other employee benefits
for members who are |
22 | | survivors as defined by paragraphs (1) and (2) of
subsection |
23 | | (q) of Section 3 of this Act. The costs of benefits for these
|
24 | | survivors shall be paid by the survivors or by the University |
25 | | of Illinois
Cooperative Extension Service, or any combination |
26 | | thereof.
However, the State shall pay the amount of the |
|
| | HB3342 Enrolled | - 646 - | LRB100 08528 SMS 18653 b |
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|
1 | | reduction in the cost of
participation, if any, resulting from |
2 | | the amendment to subsection (a) made
by this amendatory Act of |
3 | | the 91st General Assembly.
|
4 | | (h) Those persons occupying positions with any department |
5 | | as a result
of emergency appointments pursuant to Section 8b.8 |
6 | | of the Personnel Code
who are not considered employees under |
7 | | this Act shall be given the option
of participating in the |
8 | | programs of group life insurance, health benefits and
other |
9 | | employee benefits. Such persons electing coverage may |
10 | | participate only
by making payment equal to the amount normally |
11 | | contributed by the State for
similarly situated employees. Such |
12 | | amounts shall be determined by the
Director. Such payments and |
13 | | coverage may be continued until such time as the
person becomes |
14 | | an employee pursuant to this Act or such person's appointment |
15 | | is
terminated.
|
16 | | (i) Any unit of local government within the State of |
17 | | Illinois
may apply to the Director to have its employees, |
18 | | annuitants, and their
dependents provided group health |
19 | | coverage under this Act on a non-insured
basis. To participate, |
20 | | a unit of local government must agree to enroll
all of its |
21 | | employees, who may select coverage under either the State group
|
22 | | health benefits plan or a health maintenance organization that |
23 | | has
contracted with the State to be available as a health care |
24 | | provider for
employees as defined in this Act. A unit of local |
25 | | government must remit the
entire cost of providing coverage |
26 | | under the State group health benefits plan
or, for coverage |
|
| | HB3342 Enrolled | - 647 - | LRB100 08528 SMS 18653 b |
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|
1 | | under a health maintenance organization, an amount determined
|
2 | | by the Director based on an analysis of the sex, age, |
3 | | geographic location, or
other relevant demographic variables |
4 | | for its employees, except that the unit of
local government |
5 | | shall not be required to enroll those of its employees who are
|
6 | | covered spouses or dependents under this plan or another group |
7 | | policy or plan
providing health benefits as long as (1) an |
8 | | appropriate official from the unit
of local government attests |
9 | | that each employee not enrolled is a covered spouse
or |
10 | | dependent under this plan or another group policy or plan, and |
11 | | (2) at least
50% of the employees are enrolled and the unit of |
12 | | local government remits
the entire cost of providing coverage |
13 | | to those employees, except that a
participating school district |
14 | | must have enrolled at least 50% of its full-time
employees who |
15 | | have not waived coverage under the district's group health
plan |
16 | | by participating in a component of the district's cafeteria |
17 | | plan. A
participating school district is not required to enroll |
18 | | a full-time employee
who has waived coverage under the |
19 | | district's health plan, provided that an
appropriate official |
20 | | from the participating school district attests that the
|
21 | | full-time employee has waived coverage by participating in a |
22 | | component of the
district's cafeteria plan. For the purposes of |
23 | | this subsection, "participating
school district" includes a |
24 | | unit of local government whose primary purpose is
education as |
25 | | defined by the Department's rules.
|
26 | | Employees of a participating unit of local government who |
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| | HB3342 Enrolled | - 648 - | LRB100 08528 SMS 18653 b |
|
|
1 | | are not enrolled
due to coverage under another group health |
2 | | policy or plan may enroll in
the event of a qualifying change |
3 | | in status, special enrollment, special
circumstance as defined |
4 | | by the Director, or during the annual Benefit Choice
Period. A |
5 | | participating unit of local government may also elect to cover |
6 | | its
annuitants. Dependent coverage shall be offered on an |
7 | | optional basis, with the
costs paid by the unit of local |
8 | | government, its employees, or some combination
of the two as |
9 | | determined by the unit of local government. The unit of local
|
10 | | government shall be responsible for timely collection and |
11 | | transmission of
dependent premiums.
|
12 | | The Director shall annually determine monthly rates of |
13 | | payment, subject
to the following constraints:
|
14 | | (1) In the first year of coverage, the rates shall be |
15 | | equal to the
amount normally charged to State employees for |
16 | | elected optional coverages
or for enrolled dependents |
17 | | coverages or other contributory coverages, or
contributed |
18 | | by the State for basic insurance coverages on behalf of its
|
19 | | employees, adjusted for differences between State |
20 | | employees and employees
of the local government in age, |
21 | | sex, geographic location or other relevant
demographic |
22 | | variables, plus an amount sufficient to pay for the |
23 | | additional
administrative costs of providing coverage to |
24 | | employees of the unit of
local government and their |
25 | | dependents.
|
26 | | (2) In subsequent years, a further adjustment shall be |
|
| | HB3342 Enrolled | - 649 - | LRB100 08528 SMS 18653 b |
|
|
1 | | made to reflect
the actual prior years' claims experience |
2 | | of the employees of the unit of
local government.
|
3 | | In the case of coverage of local government employees under |
4 | | a health
maintenance organization, the Director shall annually |
5 | | determine for each
participating unit of local government the |
6 | | maximum monthly amount the unit
may contribute toward that |
7 | | coverage, based on an analysis of (i) the age,
sex, geographic |
8 | | location, and other relevant demographic variables of the
|
9 | | unit's employees and (ii) the cost to cover those employees |
10 | | under the State
group health benefits plan. The Director may |
11 | | similarly determine the
maximum monthly amount each unit of |
12 | | local government may contribute toward
coverage of its |
13 | | employees' dependents under a health maintenance organization.
|
14 | | Monthly payments by the unit of local government or its |
15 | | employees for
group health benefits plan or health maintenance |
16 | | organization coverage shall
be deposited in the Local |
17 | | Government Health Insurance Reserve Fund.
|
18 | | The Local Government Health Insurance Reserve Fund is |
19 | | hereby created as a nonappropriated trust fund to be held |
20 | | outside the State Treasury, with the State Treasurer as |
21 | | custodian. The Local Government Health Insurance Reserve Fund |
22 | | shall be a continuing
fund not subject to fiscal year |
23 | | limitations. The Local Government Health Insurance Reserve |
24 | | Fund is not subject to administrative charges or charge-backs, |
25 | | including but not limited to those authorized under Section 8h |
26 | | of the State Finance Act. All revenues arising from the |
|
| | HB3342 Enrolled | - 650 - | LRB100 08528 SMS 18653 b |
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|
1 | | administration of the health benefits program established |
2 | | under this Section shall be deposited into the Local Government |
3 | | Health Insurance Reserve Fund. Any interest earned on moneys in |
4 | | the Local Government Health Insurance Reserve Fund shall be |
5 | | deposited into the Fund. All expenditures from this Fund
shall |
6 | | be used for payments for health care benefits for local |
7 | | government and rehabilitation facility
employees, annuitants, |
8 | | and dependents, and to reimburse the Department or
its |
9 | | administrative service organization for all expenses incurred |
10 | | in the
administration of benefits. No other State funds may be |
11 | | used for these
purposes.
|
12 | | A local government employer's participation or desire to |
13 | | participate
in a program created under this subsection shall |
14 | | not limit that employer's
duty to bargain with the |
15 | | representative of any collective bargaining unit
of its |
16 | | employees.
|
17 | | (j) Any rehabilitation facility within the State of |
18 | | Illinois may apply
to the Director to have its employees, |
19 | | annuitants, and their eligible
dependents provided group |
20 | | health coverage under this Act on a non-insured
basis. To |
21 | | participate, a rehabilitation facility must agree to enroll all
|
22 | | of its employees and remit the entire cost of providing such |
23 | | coverage for
its employees, except that the rehabilitation |
24 | | facility shall not be
required to enroll those of its employees |
25 | | who are covered spouses or
dependents under this plan or |
26 | | another group policy or plan providing health
benefits as long |
|
| | HB3342 Enrolled | - 651 - | LRB100 08528 SMS 18653 b |
|
|
1 | | as (1) an appropriate official from the rehabilitation
facility |
2 | | attests that each employee not enrolled is a covered spouse or
|
3 | | dependent under this plan or another group policy or plan, and |
4 | | (2) at least
50% of the employees are enrolled and the |
5 | | rehabilitation facility remits
the entire cost of providing |
6 | | coverage to those employees. Employees of a
participating |
7 | | rehabilitation facility who are not enrolled due to coverage
|
8 | | under another group health policy or plan may enroll
in the |
9 | | event of a qualifying change in status, special enrollment, |
10 | | special
circumstance as defined by the Director, or during the |
11 | | annual Benefit Choice
Period. A participating rehabilitation |
12 | | facility may also elect
to cover its annuitants. Dependent |
13 | | coverage shall be offered on an optional
basis, with the costs |
14 | | paid by the rehabilitation facility, its employees, or
some |
15 | | combination of the 2 as determined by the rehabilitation |
16 | | facility. The
rehabilitation facility shall be responsible for |
17 | | timely collection and
transmission of dependent premiums.
|
18 | | The Director shall annually determine quarterly rates of |
19 | | payment, subject
to the following constraints:
|
20 | | (1) In the first year of coverage, the rates shall be |
21 | | equal to the amount
normally charged to State employees for |
22 | | elected optional coverages or for
enrolled dependents |
23 | | coverages or other contributory coverages on behalf of
its |
24 | | employees, adjusted for differences between State |
25 | | employees and
employees of the rehabilitation facility in |
26 | | age, sex, geographic location
or other relevant |
|
| | HB3342 Enrolled | - 652 - | LRB100 08528 SMS 18653 b |
|
|
1 | | demographic variables, plus an amount sufficient to pay
for |
2 | | the additional administrative costs of providing coverage |
3 | | to employees
of the rehabilitation facility and their |
4 | | dependents.
|
5 | | (2) In subsequent years, a further adjustment shall be |
6 | | made to reflect
the actual prior years' claims experience |
7 | | of the employees of the
rehabilitation facility.
|
8 | | Monthly payments by the rehabilitation facility or its |
9 | | employees for
group health benefits shall be deposited in the |
10 | | Local Government Health
Insurance Reserve Fund.
|
11 | | (k) Any domestic violence shelter or service within the |
12 | | State of Illinois
may apply to the Director to have its |
13 | | employees, annuitants, and their
dependents provided group |
14 | | health coverage under this Act on a non-insured
basis. To |
15 | | participate, a domestic violence shelter or service must agree |
16 | | to
enroll all of its employees and pay the entire cost of |
17 | | providing such coverage
for its employees. The domestic |
18 | | violence shelter shall not be required to enroll those of its |
19 | | employees who are covered spouses or dependents under this plan |
20 | | or another group policy or plan providing health benefits as |
21 | | long as (1) an appropriate official from the domestic violence |
22 | | shelter attests that each employee not enrolled is a covered |
23 | | spouse or dependent under this plan or another group policy or |
24 | | plan and (2) at least 50% of the employees are enrolled and the |
25 | | domestic violence shelter remits the entire cost of providing |
26 | | coverage to those employees. Employees of a participating |
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1 | | domestic violence shelter who are not enrolled due to coverage |
2 | | under another group health policy or plan may enroll in the |
3 | | event of a qualifying change in status, special enrollment, or |
4 | | special circumstance as defined by the Director or during the |
5 | | annual Benefit Choice Period. A participating domestic |
6 | | violence shelter may also elect
to cover its annuitants. |
7 | | Dependent coverage shall be offered on an optional
basis, with
|
8 | | employees, or some combination of the 2 as determined by the |
9 | | domestic violence
shelter or service. The domestic violence |
10 | | shelter or service shall be
responsible for timely collection |
11 | | and transmission of dependent premiums.
|
12 | | The Director shall annually determine rates of payment,
|
13 | | subject to the following constraints:
|
14 | | (1) In the first year of coverage, the rates shall be |
15 | | equal to the
amount normally charged to State employees for |
16 | | elected optional coverages
or for enrolled dependents |
17 | | coverages or other contributory coverages on
behalf of its |
18 | | employees, adjusted for differences between State |
19 | | employees and
employees of the domestic violence shelter or |
20 | | service in age, sex, geographic
location or other relevant |
21 | | demographic variables, plus an amount sufficient
to pay for |
22 | | the additional administrative costs of providing coverage |
23 | | to
employees of the domestic violence shelter or service |
24 | | and their dependents.
|
25 | | (2) In subsequent years, a further adjustment shall be |
26 | | made to reflect
the actual prior years' claims experience |
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1 | | of the employees of the domestic
violence shelter or |
2 | | service.
|
3 | | Monthly payments by the domestic violence shelter or |
4 | | service or its employees
for group health insurance shall be |
5 | | deposited in the Local Government Health
Insurance Reserve |
6 | | Fund.
|
7 | | (l) A public community college or entity organized pursuant |
8 | | to the
Public Community College Act may apply to the Director |
9 | | initially to have
only annuitants not covered prior to July 1, |
10 | | 1992 by the district's health
plan provided health coverage |
11 | | under this Act on a non-insured basis. The
community college |
12 | | must execute a 2-year contract to participate in the
Local |
13 | | Government Health Plan.
Any annuitant may enroll in the event |
14 | | of a qualifying change in status, special
enrollment, special |
15 | | circumstance as defined by the Director, or during the
annual |
16 | | Benefit Choice Period.
|
17 | | The Director shall annually determine monthly rates of |
18 | | payment subject to
the following constraints: for those |
19 | | community colleges with annuitants
only enrolled, first year |
20 | | rates shall be equal to the average cost to cover
claims for a |
21 | | State member adjusted for demographics, Medicare
|
22 | | participation, and other factors; and in the second year, a |
23 | | further adjustment
of rates shall be made to reflect the actual |
24 | | first year's claims experience
of the covered annuitants.
|
25 | | (l-5) The provisions of subsection (l) become inoperative |
26 | | on July 1, 1999.
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1 | | (m) The Director shall adopt any rules deemed necessary for
|
2 | | implementation of this amendatory Act of 1989 (Public Act |
3 | | 86-978).
|
4 | | (n) Any child advocacy center within the State of Illinois |
5 | | may apply to the Director to have its employees, annuitants, |
6 | | and their dependents provided group health coverage under this |
7 | | Act on a non-insured basis. To participate, a child advocacy |
8 | | center must agree to enroll all of its employees and pay the |
9 | | entire cost of providing coverage for its employees. The child
|
10 | | advocacy center shall not be required to enroll those of its
|
11 | | employees who are covered spouses or dependents under this plan
|
12 | | or another group policy or plan providing health benefits as
|
13 | | long as (1) an appropriate official from the child advocacy
|
14 | | center attests that each employee not enrolled is a covered
|
15 | | spouse or dependent under this plan or another group policy or
|
16 | | plan and (2) at least 50% of the employees are enrolled and the |
17 | | child advocacy center remits the entire cost of providing |
18 | | coverage to those employees. Employees of a participating child |
19 | | advocacy center who are not enrolled due to coverage under |
20 | | another group health policy or plan may enroll in the event of |
21 | | a qualifying change in status, special enrollment, or special |
22 | | circumstance as defined by the Director or during the annual |
23 | | Benefit Choice Period. A participating child advocacy center |
24 | | may also elect to cover its annuitants. Dependent coverage |
25 | | shall be offered on an optional basis, with the costs paid by |
26 | | the child advocacy center, its employees, or some combination |
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1 | | of the 2 as determined by the child advocacy center. The child |
2 | | advocacy center shall be responsible for timely collection and |
3 | | transmission of dependent premiums. |
4 | | The Director shall annually determine rates of payment, |
5 | | subject to the following constraints: |
6 | | (1) In the first year of coverage, the rates shall be |
7 | | equal to the amount normally charged to State employees for |
8 | | elected optional coverages or for enrolled dependents |
9 | | coverages or other contributory coverages on behalf of its |
10 | | employees, adjusted for differences between State |
11 | | employees and employees of the child advocacy center in |
12 | | age, sex, geographic location, or other relevant |
13 | | demographic variables, plus an amount sufficient to pay for |
14 | | the additional administrative costs of providing coverage |
15 | | to employees of the child advocacy center and their |
16 | | dependents. |
17 | | (2) In subsequent years, a further adjustment shall be |
18 | | made to reflect the actual prior years' claims experience |
19 | | of the employees of the child advocacy center. |
20 | | Monthly payments by the child advocacy center or its |
21 | | employees for group health insurance shall be deposited into |
22 | | the Local Government Health Insurance Reserve Fund. |
23 | | (Source: P.A. 97-695, eff. 7-1-12; 98-488, eff. 8-16-13 .)
|
24 | | Section 110-15. The General Obligation Bond Act is amended |
25 | | by changing Sections 2.5, 9, 11, 12, and 13 and by adding |
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1 | | Section 7.7 as follows:
|
2 | | (30 ILCS 330/2.5) |
3 | | Sec. 2.5. Limitation on issuance of Bonds. |
4 | | (a) Except as provided in subsection (b), no Bonds may be |
5 | | issued if, after the issuance, in the next State fiscal year |
6 | | after the issuance of the Bonds, the amount of debt service |
7 | | (including principal, whether payable at maturity or pursuant |
8 | | to mandatory sinking fund installments, and interest) on all |
9 | | then-outstanding Bonds, other than (i) Bonds authorized by |
10 | | Public Act 100-23 this amendatory Act of the 100th General |
11 | | Assembly , (ii) Bonds issued by Public Act 96-43, and (iii) |
12 | | Bonds authorized by Public Act 96-1497 , and (iv) Bonds |
13 | | authorized by this amendatory Act of the 100th General |
14 | | Assembly , would exceed 7% of the aggregate appropriations from |
15 | | the general funds (which consist of the General Revenue Fund, |
16 | | the Common School Fund, the General Revenue Common School |
17 | | Special Account Fund, and the Education Assistance Fund) and |
18 | | the Road Fund for the fiscal year immediately prior to the |
19 | | fiscal year of the issuance. |
20 | | (b) If the Comptroller and Treasurer each consent in |
21 | | writing, Bonds may be issued even if the issuance does not |
22 | | comply with subsection (a). In addition, $2,000,000,000 in |
23 | | Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7, |
24 | | and $2,000,000,000 in Refunding Bonds under Section 16, may be |
25 | | issued during State fiscal year 2017 without complying with |
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1 | | subsection (a). In addition, $2,000,000,000 in Bonds for the |
2 | | purposes set forth in Sections 3, 4, 5, 6, and 7, and |
3 | | $2,000,000,000 in Refunding Bonds under Section 16, may be |
4 | | issued during State fiscal year 2018 without complying with |
5 | | subsection (a).
|
6 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section |
7 | | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. |
8 | | 7-6-17; revised 8-8-17.)
|
9 | | (30 ILCS 330/7.7 new) |
10 | | Sec. 7.7. State Pension Obligation Acceleration Bonds. |
11 | | (a) As used in this Act, "State Pension Obligation |
12 | | Acceleration Bonds" means Bonds authorized by this amendatory |
13 | | Act of the 100th General Assembly and used for the purpose of |
14 | | making accelerated pension benefit payments under Articles 14, |
15 | | 15, and 16 of the Illinois Pension Code. |
16 | | (b) State Pension Obligation Acceleration Bonds in the |
17 | | amount of $1,000,000,000 are hereby authorized to be used for |
18 | | the purpose of making accelerated pension benefit payments |
19 | | under Articles 14, 15, and 16 of the Illinois Pension Code. |
20 | | (c) The proceeds of State Pension Obligation Acceleration |
21 | | Bonds authorized in subsection (b) of this Section, less the |
22 | | amounts authorized in the Bond Sale Order to be directly paid |
23 | | out for bond sale expenses under Section 8, shall be deposited |
24 | | directly into the State Pension Obligation Acceleration Bond |
25 | | Fund, and the Comptroller and the Treasurer shall, as soon as |
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1 | | practical, make accelerated pension benefit payments under |
2 | | Articles 14, 15, and 16 of the Illinois Pension Code. |
3 | | (d) There is created the State Pension Obligation |
4 | | Acceleration Bond Fund as a special fund in the State Treasury. |
5 | | Funds deposited in the State Pension Obligation Acceleration |
6 | | Bond Fund may only be used for the purpose of making |
7 | | accelerated pension benefit payments under Articles 14, 15, and |
8 | | 16 of the Illinois Pension Code or for the payment of principal |
9 | | and interest due on State Pension Obligation Acceleration |
10 | | Bonds. This subsection shall constitute an irrevocable and |
11 | | continuing appropriation of all amounts necessary for such |
12 | | purposes.
|
13 | | (30 ILCS 330/9) (from Ch. 127, par. 659)
|
14 | | Sec. 9. Conditions for issuance and sale of Bonds; |
15 | | requirements Issuance and Sale of Bonds - Requirements for
|
16 | | Bonds. |
17 | | (a) Except as otherwise provided in this subsection , and |
18 | | subsection (h), and subsection (i), Bonds shall be issued and |
19 | | sold from time to time, in one or
more series, in such amounts |
20 | | and at such prices as may be directed by the
Governor, upon |
21 | | recommendation by the Director of the
Governor's Office of |
22 | | Management and Budget.
Bonds shall be in such form (either |
23 | | coupon, registered or book entry), in
such denominations, |
24 | | payable within 25 years from their date, subject to such
terms |
25 | | of redemption with or without premium, bear interest payable at
|
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1 | | such times and at such fixed or variable rate or rates, and be |
2 | | dated
as shall be fixed and determined by the Director of
the
|
3 | | Governor's Office of Management and Budget
in the order |
4 | | authorizing the issuance and sale
of any series of Bonds, which |
5 | | order shall be approved by the Governor
and is herein called a |
6 | | "Bond Sale Order"; provided however, that interest
payable at |
7 | | fixed or variable rates shall not exceed that permitted in the
|
8 | | Bond Authorization Act, as now or hereafter amended. Bonds |
9 | | shall be
payable at such place or places, within or without the |
10 | | State of Illinois, and
may be made registrable as to either |
11 | | principal or as to both principal and
interest, as shall be |
12 | | specified in the Bond Sale Order. Bonds may be callable
or |
13 | | subject to purchase and retirement or tender and remarketing as |
14 | | fixed
and determined in the Bond Sale Order. Bonds, other than |
15 | | Bonds issued under Section 3 of this Act for the costs |
16 | | associated with the purchase and implementation of information |
17 | | technology, (i) except for refunding Bonds satisfying the |
18 | | requirements of Section 16 of this Act and sold during fiscal |
19 | | year 2009, 2010, 2011, 2017, or 2018 must be issued with |
20 | | principal or mandatory redemption amounts in equal amounts, |
21 | | with the first maturity issued occurring within the fiscal year |
22 | | in which the Bonds are issued or within the next succeeding |
23 | | fiscal year and (ii) must mature or be subject to mandatory |
24 | | redemption each fiscal year thereafter up to 25 years, except |
25 | | for refunding Bonds satisfying the requirements of Section 16 |
26 | | of this Act and sold during fiscal year 2009, 2010, or 2011 |
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1 | | which must mature or be subject to mandatory redemption each |
2 | | fiscal year thereafter up to 16 years. Bonds issued under |
3 | | Section 3 of this Act for the costs associated with the |
4 | | purchase and implementation of information technology must be |
5 | | issued with principal or mandatory redemption amounts in equal |
6 | | amounts, with the first maturity issued occurring with the |
7 | | fiscal year in which the respective bonds are issued or with |
8 | | the next succeeding fiscal year, with the respective bonds |
9 | | issued maturing or subject to mandatory redemption each fiscal |
10 | | year thereafter up to 10 years. Notwithstanding any provision |
11 | | of this Act to the contrary, the Bonds authorized by Public Act |
12 | | 96-43 shall be payable within 5 years from their date and must |
13 | | be issued with principal or mandatory redemption amounts in |
14 | | equal amounts, with payment of principal or mandatory |
15 | | redemption beginning in the first fiscal year following the |
16 | | fiscal year in which the Bonds are issued.
|
17 | | Notwithstanding any provision of this Act to the contrary, |
18 | | the Bonds authorized by Public Act 96-1497 shall be payable |
19 | | within 8 years from their date and shall be issued with payment |
20 | | of maturing principal or scheduled mandatory redemptions in |
21 | | accordance with the following schedule, except the following |
22 | | amounts shall be prorated if less than the total additional |
23 | | amount of Bonds authorized by Public Act 96-1497 are issued: |
24 | | Fiscal Year After Issuance Amount |
25 | | 1-2 $0 |
26 | | 3 $110,712,120 |
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1 | | 4 $332,136,360 |
2 | | 5 $664,272,720 |
3 | | 6-8 $996,409,080 |
4 | | Notwithstanding any provision of this Act to the contrary, |
5 | | Income Tax Proceed Bonds issued under Section 7.6 shall be |
6 | | payable 12 years from the date of sale and shall be issued with |
7 | | payment of principal or mandatory redemption. |
8 | | In the case of any series of Bonds bearing interest at a |
9 | | variable interest
rate ("Variable Rate Bonds"), in lieu of |
10 | | determining the rate or rates at which
such series of Variable |
11 | | Rate Bonds shall bear interest and the price or prices
at which |
12 | | such Variable Rate Bonds shall be initially sold or remarketed |
13 | | (in the
event of purchase and subsequent resale), the Bond Sale |
14 | | Order may provide that
such interest rates and prices may vary |
15 | | from time to time depending on criteria
established in such |
16 | | Bond Sale Order, which criteria may include, without
|
17 | | limitation, references to indices or variations in interest |
18 | | rates as may, in
the judgment of a remarketing agent, be |
19 | | necessary to cause Variable Rate Bonds
of such series to be |
20 | | remarketable from time to time at a price equal to their
|
21 | | principal amount, and may provide for appointment of a bank, |
22 | | trust company,
investment bank, or other financial institution |
23 | | to serve as remarketing agent
in that connection.
The Bond Sale |
24 | | Order may provide that alternative interest rates or provisions
|
25 | | for establishing alternative interest rates, different |
26 | | security or claim
priorities, or different call or amortization |
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1 | | provisions will apply during
such times as Variable Rate Bonds |
2 | | of any series are held by a person providing
credit or |
3 | | liquidity enhancement arrangements for such Bonds as |
4 | | authorized in
subsection (b) of this Section.
The Bond Sale |
5 | | Order may also provide for such variable interest rates to be
|
6 | | established pursuant to a process generally known as an auction |
7 | | rate process
and may provide for appointment of one or more |
8 | | financial institutions to serve
as auction agents and |
9 | | broker-dealers in connection with the establishment of
such |
10 | | interest rates and the sale and remarketing of such Bonds.
|
11 | | (b) In connection with the issuance of any series of Bonds, |
12 | | the State may
enter into arrangements to provide additional |
13 | | security and liquidity for such
Bonds, including, without |
14 | | limitation, bond or interest rate insurance or
letters of |
15 | | credit, lines of credit, bond purchase contracts, or other
|
16 | | arrangements whereby funds are made available to retire or |
17 | | purchase Bonds,
thereby assuring the ability of owners of the |
18 | | Bonds to sell or redeem their
Bonds. The State may enter into |
19 | | contracts and may agree to pay fees to persons
providing such |
20 | | arrangements, but only under circumstances where the Director |
21 | | of
the
Governor's Office of Management and Budget certifies |
22 | | that he or she reasonably expects the total
interest paid or to |
23 | | be paid on the Bonds, together with the fees for the
|
24 | | arrangements (being treated as if interest), would not, taken |
25 | | together, cause
the Bonds to bear interest, calculated to their |
26 | | stated maturity, at a rate in
excess of the rate that the Bonds |
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1 | | would bear in the absence of such
arrangements.
|
2 | | The State may, with respect to Bonds issued or anticipated |
3 | | to be issued,
participate in and enter into arrangements with |
4 | | respect to interest rate
protection or exchange agreements, |
5 | | guarantees, or financial futures contracts
for the purpose of |
6 | | limiting, reducing, or managing interest rate exposure.
The |
7 | | authority granted under this paragraph, however, shall not |
8 | | increase the principal amount of Bonds authorized to be issued |
9 | | by law. The arrangements may be executed and delivered by the |
10 | | Director
of the
Governor's Office of Management and Budget on |
11 | | behalf of the State. Net payments for such
arrangements shall |
12 | | constitute interest on the Bonds and shall be paid from the
|
13 | | General Obligation Bond Retirement and Interest Fund. The |
14 | | Director of the
Governor's Office of Management and Budget |
15 | | shall at least annually certify to the Governor and
the
State |
16 | | Comptroller his or her estimate of the amounts of such net |
17 | | payments to
be included in the calculation of interest required |
18 | | to be paid by the State.
|
19 | | (c) Prior to the issuance of any Variable Rate Bonds |
20 | | pursuant to
subsection (a), the Director of the
Governor's |
21 | | Office of Management and Budget shall adopt an
interest rate |
22 | | risk management policy providing that the amount of the State's
|
23 | | variable rate exposure with respect to Bonds shall not exceed |
24 | | 20%. This policy
shall remain in effect while any Bonds are |
25 | | outstanding and the issuance of
Bonds
shall be subject to the |
26 | | terms of such policy. The terms of this policy may be
amended |
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1 | | from time to time by the Director of the
Governor's Office of |
2 | | Management and Budget but in no
event shall any amendment cause |
3 | | the permitted level of the State's variable
rate exposure with |
4 | | respect to Bonds to exceed 20%.
|
5 | | (d) "Build America Bonds" in this Section means Bonds |
6 | | authorized by Section 54AA of the Internal Revenue Code of |
7 | | 1986, as amended ("Internal Revenue Code"), and bonds issued |
8 | | from time to time to refund or continue to refund "Build |
9 | | America Bonds". |
10 | | (e) Notwithstanding any other provision of this Section, |
11 | | Qualified School Construction Bonds shall be issued and sold |
12 | | from time to time, in one or more series, in such amounts and |
13 | | at such prices as may be directed by the Governor, upon |
14 | | recommendation by the Director of the Governor's Office of |
15 | | Management and Budget. Qualified School Construction Bonds |
16 | | shall be in such form (either coupon, registered or book |
17 | | entry), in such denominations, payable within 25 years from |
18 | | their date, subject to such terms of redemption with or without |
19 | | premium, and if the Qualified School Construction Bonds are |
20 | | issued with a supplemental coupon, bear interest payable at |
21 | | such times and at such fixed or variable rate or rates, and be |
22 | | dated as shall be fixed and determined by the Director of the |
23 | | Governor's Office of Management and Budget in the order |
24 | | authorizing the issuance and sale of any series of Qualified |
25 | | School Construction Bonds, which order shall be approved by the |
26 | | Governor and is herein called a "Bond Sale Order"; except that |
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1 | | interest payable at fixed or variable rates, if any, shall not |
2 | | exceed that permitted in the Bond Authorization Act, as now or |
3 | | hereafter amended. Qualified School Construction Bonds shall |
4 | | be payable at such place or places, within or without the State |
5 | | of Illinois, and may be made registrable as to either principal |
6 | | or as to both principal and interest, as shall be specified in |
7 | | the Bond Sale Order. Qualified School Construction Bonds may be |
8 | | callable or subject to purchase and retirement or tender and |
9 | | remarketing as fixed and determined in the Bond Sale Order. |
10 | | Qualified School Construction Bonds must be issued with |
11 | | principal or mandatory redemption amounts or sinking fund |
12 | | payments into the General Obligation Bond Retirement and |
13 | | Interest Fund (or subaccount therefor) in equal amounts, with |
14 | | the first maturity issued, mandatory redemption payment or |
15 | | sinking fund payment occurring within the fiscal year in which |
16 | | the Qualified School Construction Bonds are issued or within |
17 | | the next succeeding fiscal year, with Qualified School |
18 | | Construction Bonds issued maturing or subject to mandatory |
19 | | redemption or with sinking fund payments thereof deposited each |
20 | | fiscal year thereafter up to 25 years. Sinking fund payments |
21 | | set forth in this subsection shall be permitted only to the |
22 | | extent authorized in Section 54F of the Internal Revenue Code |
23 | | or as otherwise determined by the Director of the Governor's |
24 | | Office of Management and Budget. "Qualified School |
25 | | Construction Bonds" in this subsection means Bonds authorized |
26 | | by Section 54F of the Internal Revenue Code and for bonds |
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1 | | issued from time to time to refund or continue to refund such |
2 | | "Qualified School Construction Bonds". |
3 | | (f) Beginning with the next issuance by the Governor's |
4 | | Office of Management and Budget to the Procurement Policy Board |
5 | | of a request for quotation for the purpose of formulating a new |
6 | | pool of qualified underwriting banks list, all entities |
7 | | responding to such a request for quotation for inclusion on |
8 | | that list shall provide a written report to the Governor's |
9 | | Office of Management and Budget and the Illinois Comptroller. |
10 | | The written report submitted to the Comptroller shall (i) be |
11 | | published on the Comptroller's Internet website and (ii) be |
12 | | used by the Governor's Office of Management and Budget for the |
13 | | purposes of scoring such a request for quotation. The written |
14 | | report, at a minimum, shall: |
15 | | (1) disclose whether, within the past 3 months, |
16 | | pursuant to its credit default swap market-making |
17 | | activities, the firm has entered into any State of Illinois |
18 | | credit default swaps ("CDS"); |
19 | | (2) include, in the event of State of Illinois CDS |
20 | | activity, disclosure of the firm's cumulative notional |
21 | | volume of State of Illinois CDS trades and the firm's |
22 | | outstanding gross and net notional amount of State of |
23 | | Illinois CDS, as of the end of the current 3-month period; |
24 | | (3) indicate, pursuant to the firm's proprietary |
25 | | trading activities, disclosure of whether the firm, within |
26 | | the past 3 months, has entered into any proprietary trades |
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1 | | for its own account in State of Illinois CDS; |
2 | | (4) include, in the event of State of Illinois |
3 | | proprietary trades, disclosure of the firm's outstanding |
4 | | gross and net notional amount of proprietary State of |
5 | | Illinois CDS and whether the net position is short or long |
6 | | credit protection, as of the end of the current 3-month |
7 | | period; |
8 | | (5) list all time periods during the past 3 months |
9 | | during which the firm held net long or net short State of |
10 | | Illinois CDS proprietary credit protection positions, the |
11 | | amount of such positions, and whether those positions were |
12 | | net long or net short credit protection positions; and |
13 | | (6) indicate whether, within the previous 3 months, the |
14 | | firm released any publicly available research or marketing |
15 | | reports that reference State of Illinois CDS and include |
16 | | those research or marketing reports as attachments. |
17 | | (g) All entities included on a Governor's Office of |
18 | | Management and Budget's pool of qualified underwriting banks |
19 | | list shall, as soon as possible after March 18, 2011 (the |
20 | | effective date of Public Act 96-1554), but not later than |
21 | | January 21, 2011, and on a quarterly fiscal basis thereafter, |
22 | | provide a written report to the Governor's Office of Management |
23 | | and Budget and the Illinois Comptroller. The written reports |
24 | | submitted to the Comptroller shall be published on the |
25 | | Comptroller's Internet website. The written reports, at a |
26 | | minimum, shall: |
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1 | | (1) disclose whether, within the past 3 months, |
2 | | pursuant to its credit default swap market-making |
3 | | activities, the firm has entered into any State of Illinois |
4 | | credit default swaps ("CDS"); |
5 | | (2) include, in the event of State of Illinois CDS |
6 | | activity, disclosure of the firm's cumulative notional |
7 | | volume of State of Illinois CDS trades and the firm's |
8 | | outstanding gross and net notional amount of State of |
9 | | Illinois CDS, as of the end of the current 3-month period; |
10 | | (3) indicate, pursuant to the firm's proprietary |
11 | | trading activities, disclosure of whether the firm, within |
12 | | the past 3 months, has entered into any proprietary trades |
13 | | for its own account in State of Illinois CDS; |
14 | | (4) include, in the event of State of Illinois |
15 | | proprietary trades, disclosure of the firm's outstanding |
16 | | gross and net notional amount of proprietary State of |
17 | | Illinois CDS and whether the net position is short or long |
18 | | credit protection, as of the end of the current 3-month |
19 | | period; |
20 | | (5) list all time periods during the past 3 months |
21 | | during which the firm held net long or net short State of |
22 | | Illinois CDS proprietary credit protection positions, the |
23 | | amount of such positions, and whether those positions were |
24 | | net long or net short credit protection positions; and |
25 | | (6) indicate whether, within the previous 3 months, the |
26 | | firm released any publicly available research or marketing |
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1 | | reports that reference State of Illinois CDS and include |
2 | | those research or marketing reports as attachments. |
3 | | (h) Notwithstanding any other provision of this Section, |
4 | | for purposes of maximizing market efficiencies and cost |
5 | | savings, Income Tax Proceed Bonds may be issued and sold from |
6 | | time to time, in one or more series, in such amounts and at |
7 | | such prices as may be directed by the Governor, upon |
8 | | recommendation by the Director of the Governor's Office of |
9 | | Management and Budget. Income Tax Proceed Bonds shall be in |
10 | | such form, either coupon, registered, or book entry, in such |
11 | | denominations, shall bear interest payable at such times and at |
12 | | such fixed or variable rate or rates, and be dated as shall be |
13 | | fixed and determined by the Director of the Governor's Office |
14 | | of Management and Budget in the order authorizing the issuance |
15 | | and sale of any series of Income Tax Proceed Bonds, which order |
16 | | shall be approved by the Governor and is herein called a "Bond |
17 | | Sale Order"; provided, however, that interest payable at fixed |
18 | | or variable rates shall not exceed that permitted in the Bond |
19 | | Authorization Act. Income Tax Proceed Bonds shall be payable at |
20 | | such place or places, within or without the State of Illinois, |
21 | | and may be made registrable as to either principal or as to |
22 | | both principal and interest, as shall be specified in the Bond |
23 | | Sale Order.
Income Tax Proceed Bonds may be callable or subject |
24 | | to purchase and retirement or tender and remarketing as fixed |
25 | | and determined in the Bond Sale Order. |
26 | | (i) Notwithstanding any other provision of this Section, |
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1 | | for purposes of maximizing market efficiencies and cost |
2 | | savings, State Pension Obligation Acceleration Bonds may be |
3 | | issued and sold from time to time, in one or more series, in |
4 | | such amounts and at such prices as may be directed by the |
5 | | Governor, upon recommendation by the Director of the Governor's |
6 | | Office of Management and Budget. State Pension Obligation |
7 | | Acceleration Bonds shall be in such form, either coupon, |
8 | | registered, or book entry, in such denominations, shall bear |
9 | | interest payable at such times and at such fixed or variable |
10 | | rate or rates, and be dated as shall be fixed and determined by |
11 | | the Director of the Governor's Office of Management and Budget |
12 | | in the order authorizing the issuance and sale of any series of |
13 | | State Pension Obligation Acceleration Bonds, which order shall |
14 | | be approved by the Governor and is herein called a "Bond Sale |
15 | | Order"; provided, however, that interest payable at fixed or |
16 | | variable rates shall not exceed that permitted in the Bond |
17 | | Authorization Act. State Pension Obligation Acceleration Bonds |
18 | | shall be payable at such place or places, within or without the |
19 | | State of Illinois, and may be made registrable as to either |
20 | | principal or as to both principal and interest, as shall be |
21 | | specified in the Bond Sale Order.
State Pension Obligation |
22 | | Acceleration Bonds may be callable or subject to purchase and |
23 | | retirement or tender and remarketing as fixed and determined in |
24 | | the Bond Sale Order. |
25 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section |
26 | | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. |
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1 | | 7-6-17; revised 8-8-17.)
|
2 | | (30 ILCS 330/11) (from Ch. 127, par. 661)
|
3 | | Sec. 11. Sale of Bonds. Except as otherwise provided in |
4 | | this Section,
Bonds shall be sold from time to time pursuant to
|
5 | | notice of sale and public bid or by negotiated sale
in such |
6 | | amounts and at such
times as is directed by the Governor, upon |
7 | | recommendation by the Director of
the
Governor's Office of |
8 | | Management and Budget. At least 25%, based on total principal |
9 | | amount, of all Bonds issued each fiscal year shall be sold |
10 | | pursuant to notice of sale and public bid. At all times during |
11 | | each fiscal year, no more than 75%, based on total principal |
12 | | amount, of the Bonds issued each fiscal year, shall have been |
13 | | sold by negotiated sale. Failure to satisfy the requirements in |
14 | | the preceding 2 sentences shall not affect the validity of any |
15 | | previously issued Bonds; provided that all Bonds authorized by |
16 | | Public Act 96-43 and Public Act 96-1497 shall not be included |
17 | | in determining compliance for any fiscal year with the |
18 | | requirements of the preceding 2 sentences; and further provided |
19 | | that refunding Bonds satisfying the requirements of Section 16 |
20 | | of this Act and sold during fiscal year 2009, 2010, 2011, 2017, |
21 | | or 2018 shall not be subject to the requirements in the |
22 | | preceding 2 sentences.
|
23 | | If
any Bonds, including refunding Bonds, are to be sold by |
24 | | negotiated
sale, the
Director of the
Governor's Office of |
25 | | Management and Budget
shall comply with the
competitive request |
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1 | | for proposal process set forth in the Illinois
Procurement Code |
2 | | and all other applicable requirements of that Code.
|
3 | | If Bonds are to be sold pursuant to notice of sale and |
4 | | public bid, the
Director of the
Governor's Office of Management |
5 | | and Budget may, from time to time, as Bonds are to be sold, |
6 | | advertise
the sale of the Bonds in at least 2 daily newspapers, |
7 | | one of which is
published in the City of Springfield and one in |
8 | | the City of Chicago. The sale
of the Bonds shall also be
|
9 | | advertised in the volume of the Illinois Procurement Bulletin |
10 | | that is
published by the Department of Central Management |
11 | | Services, and shall be published once at least
10 days prior to |
12 | | the date fixed
for the opening of the bids. The Director of the
|
13 | | Governor's Office of Management and Budget may
reschedule the |
14 | | date of sale upon the giving of such additional notice as the
|
15 | | Director deems adequate to inform prospective bidders of
such |
16 | | change; provided, however, that all other conditions of the |
17 | | sale shall
continue as originally advertised.
|
18 | | Executed Bonds shall, upon payment therefor, be delivered |
19 | | to the purchaser,
and the proceeds of Bonds shall be paid into |
20 | | the State Treasury as directed by
Section 12 of this Act.
|
21 | | All Income Tax Proceed Bonds shall comply with this |
22 | | Section. Notwithstanding anything to the contrary, however, |
23 | | for purposes of complying with this Section, Income Tax Proceed |
24 | | Bonds, regardless of the number of series or issuances sold |
25 | | thereunder, shall be
considered a single issue or series. |
26 | | Furthermore, for purposes of complying with the competitive |
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1 | | bidding requirements of this Section, the words "at all times" |
2 | | shall not apply to any such sale of the Income Tax Proceed |
3 | | Bonds. The Director of the Governor's Office of Management and |
4 | | Budget shall determine the time and manner of any competitive |
5 | | sale of the Income Tax Proceed Bonds; however, that sale shall |
6 | | under no circumstances take place later than 60 days after the |
7 | | State closes the sale of 75% of the Income Tax Proceed Bonds by |
8 | | negotiated sale. |
9 | | All State Pension Obligation Acceleration Bonds shall |
10 | | comply with this Section. Notwithstanding anything to the |
11 | | contrary, however, for purposes of complying with this Section, |
12 | | State Pension Obligation Acceleration Bonds, regardless of the |
13 | | number of series or issuances sold thereunder, shall be
|
14 | | considered a single issue or series. Furthermore, for purposes |
15 | | of complying with the competitive bidding requirements of this |
16 | | Section, the words "at all times" shall not apply to any such |
17 | | sale of the State Pension Obligation Acceleration Bonds. The |
18 | | Director of the Governor's Office of Management and Budget |
19 | | shall determine the time and manner of any competitive sale of |
20 | | the State Pension Obligation Acceleration Bonds; however, that |
21 | | sale shall under no circumstances take place later than 60 days |
22 | | after the State closes the sale of 75% of the State Pension |
23 | | Obligation Acceleration Bonds by negotiated sale. |
24 | | (Source: P.A. 99-523, eff. 6-30-16; 100-23, Article 25, Section |
25 | | 25-5, eff. 7-6-17; 100-23, Article 75, Section 75-10, eff. |
26 | | 7-6-17; revised 8-15-17.)
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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 |
4 | | 3 of this Act,
shall be deposited in the separate fund known as |
5 | | the Capital Development Fund.
|
6 | | (b) Proceeds from the sale of Bonds, authorized by |
7 | | paragraph (a) of Section
4 of this Act, shall be deposited in |
8 | | the separate fund known as the
Transportation Bond, Series A |
9 | | Fund.
|
10 | | (c) Proceeds from the sale of Bonds, authorized by |
11 | | paragraphs (b) and (c)
of Section 4 of this Act, shall be |
12 | | deposited in the separate fund known
as the Transportation |
13 | | Bond, Series B Fund.
|
14 | | (c-1) Proceeds from the sale of Bonds, authorized by |
15 | | paragraph (d) of Section 4 of this Act, shall be deposited into |
16 | | the Transportation Bond Series D Fund, which is hereby created. |
17 | | (d) Proceeds from the sale of Bonds, authorized by Section |
18 | | 5 of this
Act, shall be deposited in the separate fund known as |
19 | | the School Construction
Fund.
|
20 | | (e) Proceeds from the sale of Bonds, authorized by Section |
21 | | 6 of this Act,
shall be deposited in the separate fund known as |
22 | | the Anti-Pollution Fund.
|
23 | | (f) Proceeds from the sale of Bonds, authorized by Section |
24 | | 7 of this Act,
shall be deposited in the separate fund known as |
25 | | the Coal Development Fund.
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1 | | (f-2) Proceeds from the sale of Bonds, authorized by |
2 | | Section 7.2 of this
Act, shall be deposited as set forth in |
3 | | Section 7.2.
|
4 | | (f-5) Proceeds from the sale of Bonds, authorized by |
5 | | Section 7.5 of this
Act, shall be deposited as set forth in |
6 | | Section 7.5.
|
7 | | (f-7) Proceeds from the sale of Bonds, authorized by |
8 | | Section 7.6 of this Act, shall be deposited as set forth in |
9 | | Section 7.6. |
10 | | (f-8) Proceeds from the sale of Bonds, authorized by |
11 | | Section 7.7 of this Act, shall be deposited as set forth in |
12 | | Section 7.7. |
13 | | (g) Proceeds from the sale of Bonds, authorized by Section |
14 | | 8 of this Act,
shall be deposited in
the Capital Development |
15 | | Fund.
|
16 | | (h) Subsequent to the issuance of any Bonds for the |
17 | | purposes described
in Sections 2 through 8 of this Act, the |
18 | | Governor and the Director of the
Governor's Office of |
19 | | Management and Budget may provide for the reallocation of |
20 | | unspent proceeds
of such Bonds to any other purposes authorized |
21 | | under said Sections of this
Act, subject to the limitations on |
22 | | aggregate principal amounts contained
therein. Upon any such |
23 | | reallocation, such unspent proceeds shall be
transferred to the |
24 | | appropriate funds as determined by reference to
paragraphs (a) |
25 | | through (g) of this Section.
|
26 | | (Source: P.A. 100-23, eff. 7-6-17.)
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1 | | (30 ILCS 330/13) (from Ch. 127, par. 663)
|
2 | | Sec. 13. Appropriation of proceeds from sale of Bonds.
|
3 | | (a) At all times, the proceeds from the sale of Bonds |
4 | | issued pursuant
to this Act are subject to appropriation by the |
5 | | General Assembly and,
except as provided in Sections 7.2 , and |
6 | | 7.6, and 7.7, may be obligated or expended only
with the |
7 | | written approval of the Governor, in such amounts, at such |
8 | | times,
and for such purposes as the respective
State agencies, |
9 | | as defined in Section 1-7 of the Illinois State Auditing
Act, |
10 | | as amended, deem necessary or desirable for the specific |
11 | | purposes
contemplated in Sections 2 through 8 of this Act. |
12 | | Notwithstanding any other provision of this Act, proceeds from |
13 | | the sale of Bonds issued pursuant to this Act appropriated by |
14 | | the General Assembly to the Architect of the Capitol may be |
15 | | obligated or expended by the Architect of the Capitol without |
16 | | the written approval of the Governor.
|
17 | | (b) Proceeds from the sale of Bonds for the purpose of |
18 | | development of
coal and alternative forms of energy shall be |
19 | | expended in such amounts and
at such times as the Department of |
20 | | Commerce and Economic Opportunity, with the
advice and |
21 | | recommendation of the Illinois Coal Development Board for coal
|
22 | | development projects, may deem necessary and desirable for the |
23 | | specific
purpose contemplated by Section 7 of this Act. In |
24 | | considering the approval
of projects to be funded, the |
25 | | Department of Commerce and
Economic Opportunity shall give
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1 | | special
consideration to projects designed to remove sulfur and |
2 | | other pollutants in
the preparation and utilization of coal, |
3 | | and in the use and operation of
electric utility generating |
4 | | plants and industrial facilities which utilize
Illinois coal as |
5 | | their primary source of fuel.
|
6 | | (c) Except as directed in subsection (c-1) or (c-2), any |
7 | | monies received by any officer or employee of the state
|
8 | | representing a reimbursement of expenditures previously paid |
9 | | from general
obligation bond proceeds shall be deposited into |
10 | | the General Obligation
Bond Retirement and Interest Fund |
11 | | authorized in Section 14 of this Act.
|
12 | | (c-1) Any money received by the Department of |
13 | | Transportation as reimbursement for expenditures for high |
14 | | speed rail purposes pursuant to appropriations from the |
15 | | Transportation Bond, Series B Fund for (i) CREATE (Chicago |
16 | | Region Environmental and Transportation Efficiency), (ii) High |
17 | | Speed Rail, or (iii) AMTRAK projects authorized by the federal |
18 | | government under the provisions of the American Recovery and |
19 | | Reinvestment Act of 2009 or the Safe Accountable Flexible |
20 | | Efficient Transportation Equity Act-A Legacy for Users |
21 | | (SAFETEA-LU), or any successor federal transportation |
22 | | authorization Act, shall be deposited into the Federal High |
23 | | Speed Rail Trust Fund. |
24 | | (c-2) Any money received by the Department of |
25 | | Transportation as reimbursement for expenditures for transit |
26 | | capital purposes pursuant to appropriations from the |
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1 | | Transportation Bond, Series B Fund for projects authorized by |
2 | | the federal government under the provisions of the American |
3 | | Recovery and Reinvestment Act of 2009 or the Safe Accountable |
4 | | Flexible Efficient Transportation Equity Act-A Legacy for |
5 | | Users (SAFETEA-LU), or any successor federal transportation |
6 | | authorization Act, shall be deposited into the Federal Mass |
7 | | Transit Trust Fund. |
8 | | (Source: P.A. 100-23, eff. 7-6-17 .)
|
9 | | Section 110-20. The Illinois Pension Code is amended by |
10 | | adding Sections 14-103.41, 14-147.5, 14-147.6, 15-185.5, |
11 | | 15-185.6, 16-106.41, 16-158, 16-190.5, and 16-190.6 and |
12 | | amending Sections 14-135.08, 14-152.1, 15-155, 15-165, 15-198, |
13 | | and 16-203 as follows:
|
14 | | (40 ILCS 5/14-103.41 new) |
15 | | Sec. 14-103.41. Tier 1 member. "Tier 1 member": A member of |
16 | | this System who first became a member or participant before |
17 | | January 1, 2011 under any reciprocal retirement system or |
18 | | pension fund established under this Code other than a |
19 | | retirement system or pension fund established under Article 2, |
20 | | 3, 4, 5, 6, or 18 of this Code.
|
21 | | (40 ILCS 5/14-135.08) (from Ch. 108 1/2, par. 14-135.08)
|
22 | | Sec. 14-135.08. To certify required State contributions. |
23 | | (a)
To certify to the Governor and to each department, on |
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1 | | or before
November 15 of each year until November 15, 2011, the |
2 | | required rate for State contributions to the
System for the |
3 | | next State fiscal year, as determined under subsection (b) of
|
4 | | Section 14-131. The certification to the Governor under this |
5 | | subsection (a) shall include a copy of the
actuarial |
6 | | recommendations upon which the rate is based and shall |
7 | | specifically identify the System's projected State normal cost |
8 | | for that fiscal year.
|
9 | | (a-5) On or before November 1 of each year, beginning |
10 | | November 1, 2012, the Board shall submit to the State Actuary, |
11 | | the Governor, and the General Assembly a proposed certification |
12 | | of the amount of the required State contribution to the System |
13 | | for the next fiscal year, along with all of the actuarial |
14 | | assumptions, calculations, and data upon which that proposed |
15 | | certification is based. On or before January 1 of each year |
16 | | beginning January 1, 2013, the State Actuary shall issue a |
17 | | preliminary report concerning the proposed certification and |
18 | | identifying, if necessary, recommended changes in actuarial |
19 | | assumptions that the Board must consider before finalizing its |
20 | | certification of the required State contributions. On or before |
21 | | January 15, 2013 and each January 15 thereafter, the Board |
22 | | shall certify to the Governor and the General Assembly the |
23 | | amount of the required State contribution for the next fiscal |
24 | | year. The Board's certification must note any deviations from |
25 | | the State Actuary's recommended changes, the reason or reasons |
26 | | for not following the State Actuary's recommended changes, and |
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1 | | the fiscal impact of not following the State Actuary's |
2 | | recommended changes on the required State contribution. |
3 | | (b) The certifications under subsections (a) and (a-5) |
4 | | shall include an additional amount necessary to pay all |
5 | | principal of and interest on those general obligation bonds due |
6 | | the next fiscal year authorized by Section 7.2(a) of the |
7 | | General Obligation Bond Act and issued to provide the proceeds |
8 | | deposited by the State with the System in July 2003, |
9 | | representing deposits other than amounts reserved under |
10 | | Section 7.2(c) of the General Obligation Bond Act. For State |
11 | | fiscal year 2005, the Board shall make a supplemental |
12 | | certification of the additional amount necessary to pay all |
13 | | principal of and interest on those general obligation bonds due |
14 | | in State fiscal years 2004 and 2005 authorized by Section |
15 | | 7.2(a) of the General Obligation Bond Act and issued to provide |
16 | | the proceeds deposited by the State with the System in July |
17 | | 2003, representing deposits other than amounts reserved under |
18 | | Section 7.2(c) of the General Obligation Bond Act, as soon as |
19 | | practical after the effective date of this amendatory Act of |
20 | | the 93rd General Assembly.
|
21 | | On or before May 1, 2004, the Board shall recalculate and |
22 | | recertify
to the Governor and to each department the amount of |
23 | | the required State
contribution to the System and the required |
24 | | rates for State contributions
to the System for State fiscal |
25 | | year 2005, taking into account the amounts
appropriated to and |
26 | | received by the System under subsection (d) of Section
7.2 of |
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1 | | the General Obligation Bond Act.
|
2 | | On or before July 1, 2005, the Board shall recalculate and |
3 | | recertify
to the Governor and to each department the amount of |
4 | | the required State
contribution to the System and the required |
5 | | rates for State contributions
to the System for State fiscal |
6 | | year 2006, taking into account the changes in required State |
7 | | contributions made by this amendatory Act of the 94th General |
8 | | Assembly.
|
9 | | On or before April 1, 2011, the Board shall recalculate and |
10 | | recertify to the Governor and to each department the amount of |
11 | | the required State contribution to the System for State fiscal |
12 | | year 2011, applying the changes made by Public Act 96-889 to |
13 | | the System's assets and liabilities as of June 30, 2009 as |
14 | | though Public Act 96-889 was approved on that date. |
15 | | By November 1, 2017, the Board shall recalculate and |
16 | | recertify to the State Actuary, the Governor, and the General |
17 | | Assembly the amount of the State contribution to the System for |
18 | | State fiscal year 2018, taking into account the changes in |
19 | | required State contributions made by this amendatory Act of the |
20 | | 100th General Assembly. The State Actuary shall review the |
21 | | assumptions and valuations underlying the Board's revised |
22 | | certification and issue a preliminary report concerning the |
23 | | proposed recertification and identifying, if necessary, |
24 | | recommended changes in actuarial assumptions that the Board |
25 | | must consider before finalizing its certification of the |
26 | | required State contributions. The Board's final certification |
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1 | | must note any deviations from the State Actuary's recommended |
2 | | changes, the reason or reasons for not following the State |
3 | | Actuary's recommended changes, and the fiscal impact of not |
4 | | following the State Actuary's recommended changes on the |
5 | | required State contribution. |
6 | | On or after June 15, 2019, but no later than June 30, 2019, |
7 | | the Board shall recalculate and recertify to the Governor and |
8 | | the General Assembly the amount of the State contribution to |
9 | | the System for State fiscal year 2019, taking into account the |
10 | | changes in required State contributions made by this amendatory |
11 | | Act of the 100th General Assembly. The recalculation shall be |
12 | | made using assumptions adopted by the Board for the original |
13 | | fiscal year 2019 certification. The monthly voucher for the |
14 | | 12th month of fiscal year 2019 shall be paid by the Comptroller |
15 | | after the recertification required pursuant to this paragraph |
16 | | is submitted to the Governor, Comptroller, and General |
17 | | Assembly. The recertification submitted to the General |
18 | | Assembly shall be filed with the Clerk of the House of |
19 | | Representatives and the Secretary of the Senate in electronic |
20 | | form only, in the manner that the Clerk and the Secretary shall |
21 | | direct. |
22 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
23 | | (40 ILCS 5/14-147.5 new) |
24 | | Sec. 14-147.5. Accelerated pension benefit payment in lieu |
25 | | of any pension benefit. |
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1 | | (a) As used in this Section: |
2 | | "Eligible person" means a person who: |
3 | | (1) has terminated service; |
4 | | (2) has accrued sufficient service credit to be |
5 | | eligible to receive a retirement annuity under this |
6 | | Article; |
7 | | (3) has not received any retirement annuity under this |
8 | | Article; and |
9 | | (4) has not made the election under Section 14-147.6. |
10 | | "Pension benefit" means the benefits under this Article, or |
11 | | Article 1 as it relates to those benefits, including any |
12 | | anticipated annual increases, that an eligible person is |
13 | | entitled to upon attainment of the applicable retirement age. |
14 | | "Pension benefit" also includes applicable survivor's or |
15 | | disability benefits. |
16 | | (b) As soon as practical after the effective date of this |
17 | | amendatory Act of the 100th General Assembly, the System shall |
18 | | calculate, using actuarial tables and other assumptions |
19 | | adopted by the Board, the present value of pension benefits for |
20 | | each eligible person who requests that information and shall |
21 | | offer each eligible person the opportunity to irrevocably elect |
22 | | to receive an amount determined by the System to be equal to |
23 | | 60% of the present value of his or her pension benefits in lieu |
24 | | of receiving any pension benefit. The offer shall specify the |
25 | | dollar amount that the eligible person will receive if he or |
26 | | she so elects and shall expire when a subsequent offer is made |
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1 | | to an eligible person. An eligible person is limited to one |
2 | | calculation and offer per calendar year. The System shall make |
3 | | a good faith effort to contact every eligible person to notify |
4 | | him or her of the election. |
5 | | Until June 30, 2021, an eligible person may irrevocably |
6 | | elect to receive an accelerated pension benefit payment in the |
7 | | amount that the System offers under this subsection in lieu of |
8 | | receiving any pension benefit. A person who elects to receive |
9 | | an accelerated pension benefit payment under this Section may |
10 | | not elect to proceed under the Retirement Systems Reciprocal |
11 | | Act with respect to service under this Article. |
12 | | (c) A person's creditable service under this Article shall |
13 | | be terminated upon the person's receipt of an accelerated |
14 | | pension benefit payment under this Section, and no other |
15 | | benefit shall be paid under this Article based on the |
16 | | terminated creditable service, including any retirement, |
17 | | survivor, or other benefit; except that to the extent that |
18 | | participation, benefits, or premiums under the State Employees |
19 | | Group Insurance Act of 1971 are based on the amount of service |
20 | | credit, the terminated service credit shall be used for that |
21 | | purpose. |
22 | | (d) If a person who has received an accelerated pension |
23 | | benefit payment under this Section returns to active service |
24 | | under this Article, then: |
25 | | (1) Any benefits under the System earned as a result of |
26 | | that return to active service shall be based solely on the |
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1 | | person's creditable service arising from the return to |
2 | | active service. |
3 | | (2) The accelerated pension benefit payment may not be |
4 | | repaid to the System, and the terminated creditable service |
5 | | may not under any circumstances be reinstated. |
6 | | (e) As a condition of receiving an accelerated pension |
7 | | benefit payment, the accelerated pension benefit payment must |
8 | | be transferred into a tax qualified retirement plan or account. |
9 | | The accelerated pension benefit payment under this Section may |
10 | | be subject to withholding or payment of applicable taxes, but |
11 | | to the extent permitted by federal law, a person who receives |
12 | | an accelerated pension benefit payment under this Section must |
13 | | direct the System to pay all of that payment as a rollover into |
14 | | another retirement plan or account qualified under the Internal |
15 | | Revenue Code of 1986, as amended. |
16 | | (f) Upon receipt of a member's irrevocable election to |
17 | | receive an accelerated pension benefit payment under this |
18 | | Section, the System shall submit a voucher to the Comptroller |
19 | | for payment of the member's accelerated pension benefit |
20 | | payment. The Comptroller shall transfer the amount of the |
21 | | voucher from the State Pension Obligation
Acceleration Bond |
22 | | Fund to the System, and the System shall transfer the amount |
23 | | into the member's eligible retirement plan or qualified |
24 | | account. |
25 | | (g) The Board shall adopt any rules, including emergency |
26 | | rules, necessary to implement this Section. |
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1 | | (h) No provision of this Section shall be interpreted in a |
2 | | way that would cause the applicable System to cease to be a |
3 | | qualified plan under the Internal Revenue Code of 1986.
|
4 | | (40 ILCS 5/14-147.6 new) |
5 | | Sec. 14-147.6. Accelerated pension benefit payment for a |
6 | | reduction in annual retirement annuity and survivor's annuity |
7 | | increases. |
8 | | (a) As used in this Section: |
9 | | "Accelerated pension benefit payment" means a lump sum |
10 | | payment equal to 70% of the difference of the present value of |
11 | | the automatic annual increases to a Tier 1 member's retirement |
12 | | annuity and survivor's annuity using the formula applicable to |
13 | | the Tier 1 member and the present value of the automatic annual |
14 | | increases to the Tier 1 member's retirement annuity using the |
15 | | formula provided under subsection (b-5) and survivor's annuity |
16 | | using the formula provided under subsection (b-6). |
17 | | "Eligible person" means a person who: |
18 | | (1) is a Tier 1 member; |
19 | | (2) has submitted an application for a retirement |
20 | | annuity under this Article; |
21 | | (3) meets the age and service requirements for |
22 | | receiving a retirement annuity under this Article; |
23 | | (4) has not received any retirement annuity under this |
24 | | Article; and |
25 | | (5) has not made the election under Section 14-147.5. |
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1 | | (b) As soon as practical after the effective date of this |
2 | | amendatory Act of the 100th General Assembly and until June 30, |
3 | | 2021, the System shall implement an accelerated pension benefit |
4 | | payment option for eligible persons. Upon the request of an |
5 | | eligible person, the System shall calculate, using actuarial |
6 | | tables and other assumptions adopted by the Board, an |
7 | | accelerated pension benefit payment amount and shall offer that |
8 | | eligible person the opportunity to irrevocably elect to have |
9 | | his or her automatic annual increases in retirement annuity |
10 | | calculated in accordance with the formula provided under |
11 | | subsection (b-5) and any increases in survivor's annuity |
12 | | payable to his or her survivor's annuity beneficiary calculated |
13 | | in accordance with the formula provided under subsection (b-6) |
14 | | in exchange for the accelerated pension benefit payment. The |
15 | | election under this subsection must be made before the eligible |
16 | | person receives the first payment of a retirement annuity |
17 | | otherwise payable under this Article. |
18 | | (b-5) Notwithstanding any other provision of law, the |
19 | | retirement annuity of a person who made the election under |
20 | | subsection (b) shall be subject to annual increases on the |
21 | | January 1 occurring either on or after the attainment of age 67 |
22 | | or the first anniversary of the annuity start date, whichever |
23 | | is later. Each annual increase shall be calculated at 1.5% of |
24 | | the originally granted retirement annuity. |
25 | | (b-6) Notwithstanding any other provision of law, a |
26 | | survivor's annuity payable to a survivor's annuity beneficiary |
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1 | | of a person who made the election under subsection (b) shall be |
2 | | subject to annual increases on the January 1 occurring on or |
3 | | after the first anniversary of the commencement of the annuity. |
4 | | Each annual increase shall be calculated at 1.5% of the |
5 | | originally granted survivor's annuity. |
6 | | (c) If a person who has received an accelerated pension |
7 | | benefit payment returns to active service under this Article, |
8 | | then: |
9 | | (1) the calculation of any future automatic annual |
10 | | increase in retirement annuity shall be calculated in |
11 | | accordance with the formula provided under subsection |
12 | | (b-5); and |
13 | | (2) the accelerated pension benefit payment may not be |
14 | | repaid to the System. |
15 | | (d) As a condition of receiving an accelerated pension |
16 | | benefit payment, the accelerated pension benefit payment must |
17 | | be transferred into a tax qualified retirement plan or account. |
18 | | The accelerated pension benefit payment under this Section may |
19 | | be subject to withholding or payment of applicable taxes, but |
20 | | to the extent permitted by federal law, a person who receives |
21 | | an accelerated pension benefit payment under this Section must |
22 | | direct the System to pay all of that payment as a rollover into |
23 | | another retirement plan or account qualified under the Internal |
24 | | Revenue Code of 1986, as amended. |
25 | | (d-5) Upon receipt of a member's irrevocable election to |
26 | | receive an accelerated pension benefit payment under this |
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1 | | Section, the System shall submit a voucher to the Comptroller |
2 | | for payment of the member's accelerated pension benefit |
3 | | payment. The Comptroller shall transfer the amount of the |
4 | | voucher to the System, and the System shall transfer the amount |
5 | | into a member's eligible retirement plan or qualified account. |
6 | | (e) The Board shall adopt any rules, including emergency |
7 | | rules, necessary to implement this Section. |
8 | | (f) No provision of this Section shall be interpreted in a |
9 | | way that would cause the applicable System to cease to be a |
10 | | qualified plan under the Internal Revenue Code of 1986.
|
11 | | (40 ILCS 5/14-152.1)
|
12 | | Sec. 14-152.1. Application and expiration of new benefit |
13 | | increases. |
14 | | (a) As used in this Section, "new benefit increase" means |
15 | | an increase in the amount of any benefit provided under this |
16 | | Article, or an expansion of the conditions of eligibility for |
17 | | any benefit under this Article, that results from an amendment |
18 | | to this Code that takes effect after June 1, 2005 (the |
19 | | effective date of Public Act 94-4). "New benefit increase", |
20 | | however, does not include any benefit increase resulting from |
21 | | the changes made to Article 1 or this Article by Public Act |
22 | | 96-37 , Public Act 100-23, or this amendatory Act of the 100th |
23 | | General Assembly or by this amendatory Act of the 100th General |
24 | | Assembly .
|
25 | | (b) Notwithstanding any other provision of this Code or any |
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1 | | subsequent amendment to this Code, every new benefit increase |
2 | | is subject to this Section and shall be deemed to be granted |
3 | | only in conformance with and contingent upon compliance with |
4 | | the provisions of this Section.
|
5 | | (c) The Public Act enacting a new benefit increase must |
6 | | identify and provide for payment to the System of additional |
7 | | funding at least sufficient to fund the resulting annual |
8 | | increase in cost to the System as it accrues. |
9 | | Every new benefit increase is contingent upon the General |
10 | | Assembly providing the additional funding required under this |
11 | | subsection. The Commission on Government Forecasting and |
12 | | Accountability shall analyze whether adequate additional |
13 | | funding has been provided for the new benefit increase and |
14 | | shall report its analysis to the Public Pension Division of the |
15 | | Department of Insurance. A new benefit increase created by a |
16 | | Public Act that does not include the additional funding |
17 | | required under this subsection is null and void. If the Public |
18 | | Pension Division determines that the additional funding |
19 | | provided for a new benefit increase under this subsection is or |
20 | | has become inadequate, it may so certify to the Governor and |
21 | | the State Comptroller and, in the absence of corrective action |
22 | | by the General Assembly, the new benefit increase shall expire |
23 | | at the end of the fiscal year in which the certification is |
24 | | made.
|
25 | | (d) Every new benefit increase shall expire 5 years after |
26 | | its effective date or on such earlier date as may be specified |
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1 | | in the language enacting the new benefit increase or provided |
2 | | under subsection (c). This does not prevent the General |
3 | | Assembly from extending or re-creating a new benefit increase |
4 | | by law. |
5 | | (e) Except as otherwise provided in the language creating |
6 | | the new benefit increase, a new benefit increase that expires |
7 | | under this Section continues to apply to persons who applied |
8 | | and qualified for the affected benefit while the new benefit |
9 | | increase was in effect and to the affected beneficiaries and |
10 | | alternate payees of such persons, but does not apply to any |
11 | | other person, including without limitation a person who |
12 | | continues in service after the expiration date and did not |
13 | | apply and qualify for the affected benefit while the new |
14 | | benefit increase was in effect.
|
15 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
16 | | (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)
|
17 | | Sec. 15-155. Employer contributions.
|
18 | | (a) The State of Illinois shall make contributions by |
19 | | appropriations of
amounts which, together with the other |
20 | | employer contributions from trust,
federal, and other funds, |
21 | | employee contributions, income from investments,
and other |
22 | | income of this System, will be sufficient to meet the cost of
|
23 | | maintaining and administering the System on a 90% funded basis |
24 | | in accordance
with actuarial recommendations.
|
25 | | The Board shall determine the amount of State contributions |
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1 | | required for
each fiscal year on the basis of the actuarial |
2 | | tables and other assumptions
adopted by the Board and the |
3 | | recommendations of the actuary, using the formula
in subsection |
4 | | (a-1).
|
5 | | (a-1) For State fiscal years 2012 through 2045, the minimum |
6 | | contribution
to the System to be made by the State for each |
7 | | fiscal year shall be an amount
determined by the System to be |
8 | | sufficient to bring the total assets of the
System up to 90% of |
9 | | the total actuarial liabilities of the System by the end of
|
10 | | State fiscal year 2045. In making these determinations, the |
11 | | required State
contribution shall be calculated each year as a |
12 | | level percentage of payroll
over the years remaining to and |
13 | | including fiscal year 2045 and shall be
determined under the |
14 | | projected unit credit actuarial cost method.
|
15 | | For each of State fiscal years 2018, 2019, and 2020, the |
16 | | State shall make an additional contribution to the System equal |
17 | | to 2% of the total payroll of each employee who is deemed to |
18 | | have elected the benefits under Section 1-161 or who has made |
19 | | the election under subsection (c) of Section 1-161. |
20 | | A change in an actuarial or investment assumption that |
21 | | increases or
decreases the required State contribution and |
22 | | first
applies in State fiscal year 2018 or thereafter shall be
|
23 | | implemented in equal annual amounts over a 5-year period
|
24 | | beginning in the State fiscal year in which the actuarial
|
25 | | change first applies to the required State contribution. |
26 | | A change in an actuarial or investment assumption that |
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1 | | increases or
decreases the required State contribution and |
2 | | first
applied to the State contribution in fiscal year 2014, |
3 | | 2015, 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 |
14 | | contribution to
the System, as a percentage of the applicable |
15 | | employee payroll, shall be
increased in equal annual increments |
16 | | so that by State fiscal year 2011, the
State is contributing at |
17 | | the rate required under this Section.
|
18 | | Notwithstanding any other provision of this Article, the |
19 | | total required State
contribution for State fiscal year 2006 is |
20 | | $166,641,900.
|
21 | | Notwithstanding any other provision of this Article, the |
22 | | total required State
contribution for State fiscal year 2007 is |
23 | | $252,064,100.
|
24 | | For each of State fiscal years 2008 through 2009, the State |
25 | | contribution to
the System, as a percentage of the applicable |
26 | | employee payroll, shall be
increased in equal annual increments |
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1 | | from the required State contribution for State fiscal year |
2 | | 2007, so that by State fiscal year 2011, the
State is |
3 | | contributing at the rate otherwise required under this Section.
|
4 | | Notwithstanding any other provision of this Article, the |
5 | | total required State contribution for State fiscal year 2010 is |
6 | | $702,514,000 and shall be made from the State Pensions Fund and |
7 | | proceeds of bonds sold in fiscal year 2010 pursuant to Section |
8 | | 7.2 of the General Obligation Bond Act, less (i) the pro rata |
9 | | share of bond sale expenses determined by the System's share of |
10 | | total bond proceeds, (ii) any amounts received from the General |
11 | | Revenue Fund in fiscal year 2010, (iii) any reduction in bond |
12 | | proceeds due to the issuance of discounted bonds, if |
13 | | applicable. |
14 | | Notwithstanding any other provision of this Article, the
|
15 | | total required State contribution for State fiscal year 2011 is
|
16 | | the amount recertified by the System on or before April 1, 2011 |
17 | | pursuant to Section 15-165 and shall be made from the State |
18 | | Pensions Fund and
proceeds of bonds sold in fiscal year 2011 |
19 | | pursuant to Section
7.2 of the General Obligation Bond Act, |
20 | | less (i) the pro rata
share of bond sale expenses determined by |
21 | | the System's share of
total bond proceeds, (ii) any amounts |
22 | | received from the General
Revenue Fund in fiscal year 2011, and |
23 | | (iii) any reduction in bond
proceeds due to the issuance of |
24 | | discounted bonds, if
applicable. |
25 | | Beginning in State fiscal year 2046, the minimum State |
26 | | contribution for
each fiscal year shall be the amount needed to |
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1 | | maintain the total assets of
the System at 90% of the total |
2 | | actuarial liabilities of the System.
|
3 | | Amounts received by the System pursuant to Section 25 of |
4 | | the Budget Stabilization Act or Section 8.12 of the State |
5 | | Finance Act in any fiscal year do not reduce and do not |
6 | | constitute payment of any portion of the minimum State |
7 | | contribution required under this Article in that fiscal year. |
8 | | Such amounts shall not reduce, and shall not be included in the |
9 | | calculation of, the required State contributions under this |
10 | | Article in any future year until the System has reached a |
11 | | funding ratio of at least 90%. A reference in this Article to |
12 | | the "required State contribution" or any substantially similar |
13 | | term does not include or apply to any amounts payable to the |
14 | | System under Section 25 of the Budget Stabilization Act. |
15 | | Notwithstanding any other provision of this Section, the |
16 | | required State
contribution for State fiscal year 2005 and for |
17 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
18 | | under this Section and
certified under Section 15-165, shall |
19 | | not exceed an amount equal to (i) the
amount of the required |
20 | | State contribution that would have been calculated under
this |
21 | | Section for that fiscal year if the System had not received any |
22 | | payments
under subsection (d) of Section 7.2 of the General |
23 | | Obligation Bond Act, minus
(ii) the portion of the State's |
24 | | total debt service payments for that fiscal
year on the bonds |
25 | | issued in fiscal year 2003 for the purposes of that Section |
26 | | 7.2, as determined
and certified by the Comptroller, that is |
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1 | | the same as the System's portion of
the total moneys |
2 | | distributed under subsection (d) of Section 7.2 of the General
|
3 | | Obligation Bond Act. In determining this maximum for State |
4 | | fiscal years 2008 through 2010, however, the amount referred to |
5 | | in item (i) shall be increased, as a percentage of the |
6 | | applicable employee payroll, in equal increments calculated |
7 | | from the sum of the required State contribution for State |
8 | | fiscal year 2007 plus the applicable portion of the State's |
9 | | total debt service payments for fiscal year 2007 on the bonds |
10 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
11 | | the General
Obligation Bond Act, so that, by State fiscal year |
12 | | 2011, the
State is contributing at the rate otherwise required |
13 | | under this Section.
|
14 | | (a-2) Beginning in fiscal year 2018, each employer under |
15 | | this Article shall pay to the System a required contribution |
16 | | determined as a percentage of projected payroll and sufficient |
17 | | to produce an annual amount equal to: |
18 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
19 | | defined benefit normal cost of the defined benefit plan, |
20 | | less the employee contribution, for each employee of that |
21 | | employer who has elected or who is deemed to have elected |
22 | | the benefits under Section 1-161 or who has made the |
23 | | election under subsection (c) of Section 1-161; for fiscal |
24 | | year 2021 and each fiscal year thereafter, the defined |
25 | | benefit normal cost of the defined benefit plan, less the |
26 | | employee contribution, plus 2%, for each employee of that |
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1 | | employer who has elected or who is deemed to have elected |
2 | | the benefits under Section 1-161 or who has made the |
3 | | election under subsection (c) of Section 1-161; plus |
4 | | (ii) the amount required for that fiscal year to |
5 | | amortize any unfunded actuarial accrued liability |
6 | | associated with the present value of liabilities |
7 | | attributable to the employer's account under Section |
8 | | 15-155.2, determined
as a level percentage of payroll over |
9 | | a 30-year rolling amortization period. |
10 | | In determining contributions required under item (i) of |
11 | | this subsection, the System shall determine an aggregate rate |
12 | | for all employers, expressed as a percentage of projected |
13 | | payroll. |
14 | | In determining the contributions required under item (ii) |
15 | | of this subsection, the amount shall be computed by the System |
16 | | on the basis of the actuarial assumptions and tables used in |
17 | | the most recent actuarial valuation of the System that is |
18 | | available at the time of the computation. |
19 | | The contributions required under this subsection (a-2) |
20 | | shall be paid by an employer concurrently with that employer's |
21 | | payroll payment period. The State, as the actual employer of an |
22 | | employee, shall make the required contributions under this |
23 | | subsection. |
24 | | As used in this subsection, "academic year" means the |
25 | | 12-month period beginning September 1. |
26 | | (b) If an employee is paid from trust or federal funds, the |
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1 | | employer
shall pay to the Board contributions from those funds |
2 | | which are
sufficient to cover the accruing normal costs on |
3 | | behalf of the employee.
However, universities having employees |
4 | | who are compensated out of local
auxiliary funds, income funds, |
5 | | or service enterprise funds are not required
to pay such |
6 | | contributions on behalf of those employees. The local auxiliary
|
7 | | funds, income funds, and service enterprise funds of |
8 | | universities shall not be
considered trust funds for the |
9 | | purpose of this Article, but funds of alumni
associations, |
10 | | foundations, and athletic associations which are affiliated |
11 | | with
the universities included as employers under this Article |
12 | | and other employers
which do not receive State appropriations |
13 | | are considered to be trust funds for
the purpose of this |
14 | | Article.
|
15 | | (b-1) The City of Urbana and the City of Champaign shall |
16 | | each make
employer contributions to this System for their |
17 | | respective firefighter
employees who participate in this |
18 | | System pursuant to subsection (h) of Section
15-107. The rate |
19 | | of contributions to be made by those municipalities shall
be |
20 | | determined annually by the Board on the basis of the actuarial |
21 | | assumptions
adopted by the Board and the recommendations of the |
22 | | actuary, and shall be
expressed as a percentage of salary for |
23 | | each such employee. The Board shall
certify the rate to the |
24 | | affected municipalities as soon as may be practical.
The |
25 | | employer contributions required under this subsection shall be |
26 | | remitted by
the municipality to the System at the same time and |
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1 | | in the same manner as
employee contributions.
|
2 | | (c) Through State fiscal year 1995: The total employer |
3 | | contribution shall
be apportioned among the various funds of |
4 | | the State and other employers,
whether trust, federal, or other |
5 | | funds, in accordance with actuarial procedures
approved by the |
6 | | Board. State of Illinois contributions for employers receiving
|
7 | | State appropriations for personal services shall be payable |
8 | | from appropriations
made to the employers or to the System. The |
9 | | contributions for Class I
community colleges covering earnings |
10 | | other than those paid from trust and
federal funds, shall be |
11 | | payable solely from appropriations to the Illinois
Community |
12 | | College Board or the System for employer contributions.
|
13 | | (d) Beginning in State fiscal year 1996, the required State |
14 | | contributions
to the System shall be appropriated directly to |
15 | | the System and shall be payable
through vouchers issued in |
16 | | accordance with subsection (c) of Section 15-165, except as |
17 | | provided in subsection (g).
|
18 | | (e) The State Comptroller shall draw warrants payable to |
19 | | the System upon
proper certification by the System or by the |
20 | | employer in accordance with the
appropriation laws and this |
21 | | Code.
|
22 | | (f) Normal costs under this Section means liability for
|
23 | | pensions and other benefits which accrues to the System because |
24 | | of the
credits earned for service rendered by the participants |
25 | | during the
fiscal year and expenses of administering the |
26 | | System, but shall not
include the principal of or any |
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1 | | redemption premium or interest on any bonds
issued by the Board |
2 | | or any expenses incurred or deposits required in
connection |
3 | | therewith.
|
4 | | (g) For academic years beginning on or after June 1, 2005 |
5 | | and before July 1, 2018 and for earnings paid to a participant |
6 | | under a contract or collective bargaining agreement entered |
7 | | into, amended, or renewed before the effective date of this |
8 | | amendatory Act of the 100th General Assembly, if If the amount |
9 | | of a participant's earnings for any academic year used to |
10 | | determine the final rate of earnings, determined on a full-time |
11 | | equivalent basis, exceeds the amount of his or her earnings |
12 | | with the same employer for the previous academic year, |
13 | | determined on a full-time equivalent basis, by more than 6%, |
14 | | the participant's employer shall pay to the System, in addition |
15 | | to all other payments required under this Section and in |
16 | | accordance with guidelines established by the System, the |
17 | | present value of the increase in benefits resulting from the |
18 | | portion of the increase in earnings that is in excess of 6%. |
19 | | This present value shall be computed by the System on the basis |
20 | | of the actuarial assumptions and tables used in the most recent |
21 | | actuarial valuation of the System that is available at the time |
22 | | of the computation. The System may require the employer to |
23 | | provide any pertinent information or documentation. |
24 | | Whenever it determines that a payment is or may be required |
25 | | under this subsection (g), the System shall calculate the |
26 | | amount of the payment and bill the employer for that amount. |
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1 | | The bill shall specify the calculations used to determine the |
2 | | amount due. If the employer disputes the amount of the bill, it |
3 | | may, within 30 days after receipt of the bill, apply to the |
4 | | System in writing for a recalculation. The application must |
5 | | specify in detail the grounds of the dispute and, if the |
6 | | employer asserts that the calculation is subject to subsection |
7 | | (h) or (i) of this Section or that subsection (g-1) applies , |
8 | | must include an affidavit setting forth and attesting to all |
9 | | facts within the employer's knowledge that are pertinent to the |
10 | | applicability of that subsection subsection (h) or (i) . Upon |
11 | | receiving a timely application for recalculation, the System |
12 | | shall review the application and, if appropriate, recalculate |
13 | | the amount due.
|
14 | | The employer contributions required under this subsection |
15 | | (g) may be paid in the form of a lump sum within 90 days after |
16 | | receipt of the bill. If the employer contributions are not paid |
17 | | within 90 days after receipt of the bill, then interest will be |
18 | | charged at a rate equal to the System's annual actuarially |
19 | | assumed rate of return on investment compounded annually from |
20 | | the 91st day after receipt of the bill. Payments must be |
21 | | concluded within 3 years after the employer's receipt of the |
22 | | bill. |
23 | | When assessing payment for any amount due under this |
24 | | subsection (g), the System shall include earnings, to the |
25 | | extent not established by a participant under Section 15-113.11 |
26 | | or 15-113.12, that would have been paid to the participant had |
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1 | | the participant not taken (i) periods of voluntary or |
2 | | involuntary furlough occurring on or after July 1, 2015 and on |
3 | | or before June 30, 2017 or (ii) periods of voluntary pay |
4 | | reduction in lieu of furlough occurring on or after July 1, |
5 | | 2015 and on or before June 30, 2017. Determining earnings that |
6 | | would have been paid to a participant had the participant not |
7 | | taken periods of voluntary or involuntary furlough or periods |
8 | | of voluntary pay reduction shall be the responsibility of the |
9 | | employer, and shall be reported in a manner prescribed by the |
10 | | System. |
11 | | This subsection (g) does not apply to (1) Tier 2 hybrid |
12 | | plan members and (2) Tier 2 defined benefit members who first |
13 | | participate under this Article on or after the implementation |
14 | | date of the Optional Hybrid Plan. |
15 | | (g-1) For academic years beginning on or after July 1, 2018 |
16 | | and for earnings paid to a participant under a contract or |
17 | | collective bargaining agreement entered into, amended, or |
18 | | renewed on or after the effective date of this amendatory Act |
19 | | of the 100th General Assembly, if the amount of a participant's |
20 | | earnings for any academic year used to determine the final rate |
21 | | of earnings, determined on a full-time equivalent basis, |
22 | | exceeds the amount of his or her earnings with the same |
23 | | employer for the previous academic year, determined on a |
24 | | full-time equivalent basis, by more than 3%, then the |
25 | | participant's employer shall pay to the System, in addition to |
26 | | all other payments required under this Section and in |
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1 | | accordance with guidelines established by the System, the |
2 | | present value of the increase in benefits resulting from the |
3 | | portion of the increase in earnings that is in excess of 3%. |
4 | | This present value shall be computed by the System on the basis |
5 | | of the actuarial assumptions and tables used in the most recent |
6 | | actuarial valuation of the System that is available at the time |
7 | | of the computation. The System may require the employer to |
8 | | provide any pertinent information or documentation. |
9 | | Whenever it determines that a payment is or may be required |
10 | | under this subsection (g-1), the System shall calculate the |
11 | | amount of the payment and bill the employer for that amount. |
12 | | The bill shall specify the calculations used to determine the |
13 | | amount due. If the employer disputes the amount of the bill, it |
14 | | may, within 30 days after receipt of the bill, apply to the |
15 | | System in writing for a recalculation. The application must |
16 | | specify in detail the grounds of the dispute and, if the |
17 | | employer asserts that subsection (g) of this Section applies, |
18 | | must include an affidavit setting forth and attesting to all |
19 | | facts within the employer's knowledge that are pertinent to the |
20 | | applicability of subsection (g). Upon receiving a timely |
21 | | application for recalculation, the System shall review the |
22 | | application and, if appropriate, recalculate the amount due. |
23 | | The employer contributions required under this subsection |
24 | | (g-1) may be paid in the form of a lump sum within 90 days after |
25 | | receipt of the bill. If the employer contributions are not paid |
26 | | within 90 days after receipt of the bill, then interest shall |
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1 | | be charged at a rate equal to the System's annual actuarially |
2 | | assumed rate of return on investment compounded annually from |
3 | | the 91st day after receipt of the bill. Payments must be |
4 | | concluded within 3 years after the employer's receipt of the |
5 | | bill. |
6 | | This subsection (g-1) does not apply to (1) Tier 2 hybrid |
7 | | plan members and (2) Tier 2 defined benefit members who first |
8 | | participate under this Article on or after the implementation |
9 | | date of the Optional Hybrid Plan. |
10 | | (h) This subsection (h) applies only to payments made or |
11 | | salary increases given on or after June 1, 2005 but before July |
12 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
13 | | require the System to refund any payments received before July |
14 | | 31, 2006 (the effective date of Public Act 94-1057). |
15 | | When assessing payment for any amount due under subsection |
16 | | (g), the System shall exclude earnings increases paid to |
17 | | participants under contracts or collective bargaining |
18 | | agreements entered into, amended, or renewed before June 1, |
19 | | 2005.
|
20 | | When assessing payment for any amount due under subsection |
21 | | (g), the System shall exclude earnings increases paid to a |
22 | | participant at a time when the participant is 10 or more years |
23 | | from retirement eligibility under Section 15-135.
|
24 | | When assessing payment for any amount due under subsection |
25 | | (g), the System shall exclude earnings increases resulting from |
26 | | overload work, including a contract for summer teaching, or |
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1 | | overtime when the employer has certified to the System, and the |
2 | | System has approved the certification, that: (i) in the case of |
3 | | overloads (A) the overload work is for the sole purpose of |
4 | | academic instruction in excess of the standard number of |
5 | | instruction hours for a full-time employee occurring during the |
6 | | academic year that the overload is paid and (B) the earnings |
7 | | increases are equal to or less than the rate of pay for |
8 | | academic instruction computed using the participant's current |
9 | | salary rate and work schedule; and (ii) in the case of |
10 | | overtime, the overtime was necessary for the educational |
11 | | mission. |
12 | | When assessing payment for any amount due under subsection |
13 | | (g), the System shall exclude any earnings increase resulting |
14 | | from (i) a promotion for which the employee moves from one |
15 | | classification to a higher classification under the State |
16 | | Universities Civil Service System, (ii) a promotion in academic |
17 | | rank for a tenured or tenure-track faculty position, or (iii) a |
18 | | promotion that the Illinois Community College Board has |
19 | | recommended in accordance with subsection (k) of this Section. |
20 | | These earnings increases shall be excluded only if the |
21 | | promotion is to a position that has existed and been filled by |
22 | | a member for no less than one complete academic year and the |
23 | | earnings increase as a result of the promotion is an increase |
24 | | that results in an amount no greater than the average salary |
25 | | paid for other similar positions. |
26 | | (i) When assessing payment for any amount due under |
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1 | | subsection (g), the System shall exclude any salary increase |
2 | | described in subsection (h) of this Section given on or after |
3 | | July 1, 2011 but before July 1, 2014 under a contract or |
4 | | collective bargaining agreement entered into, amended, or |
5 | | renewed on or after June 1, 2005 but before July 1, 2011. |
6 | | Notwithstanding any other provision of this Section, any |
7 | | payments made or salary increases given after June 30, 2014 |
8 | | shall be used in assessing payment for any amount due under |
9 | | subsection (g) of this Section.
|
10 | | (j) The System shall prepare a report and file copies of |
11 | | the report with the Governor and the General Assembly by |
12 | | January 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 | | (j-5) For academic years beginning on or after July 1, |
26 | | 2017, if the amount of a participant's earnings for any school |
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1 | | year, determined on a full-time equivalent basis, exceeds the |
2 | | amount of the salary set for the Governor, the participant's |
3 | | employer shall pay to the System, in addition to all other |
4 | | payments required under this Section and in accordance with |
5 | | guidelines established by the System, an amount determined by |
6 | | the System to be equal to the employer normal cost, as |
7 | | established by the System and expressed as a total percentage |
8 | | of payroll, multiplied by the amount of earnings in excess of |
9 | | the amount of the salary set for the Governor. This amount |
10 | | shall be computed by the System on the basis of the actuarial |
11 | | assumptions and tables used in the most recent actuarial |
12 | | valuation of the System that is available at the time of the |
13 | | computation. The System may require the employer to provide any |
14 | | pertinent information or documentation. |
15 | | Whenever it determines that a payment is or may be required |
16 | | under this subsection, the System shall calculate the amount of |
17 | | the payment and bill the employer for that amount. The bill |
18 | | shall specify the calculations used to determine the amount |
19 | | due. If the employer disputes the amount of the bill, it may, |
20 | | within 30 days after receipt of the bill, apply to the System |
21 | | in writing for a recalculation. The application must specify in |
22 | | detail the grounds of the dispute. Upon receiving a timely |
23 | | application for recalculation, the System shall review the |
24 | | application and, if appropriate, recalculate the amount due. |
25 | | The employer contributions required under this subsection |
26 | | may be paid in the form of a lump sum within 90 days after |
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1 | | receipt of the bill. If the employer contributions are not paid |
2 | | within 90 days after receipt of the bill, then interest will be |
3 | | charged at a rate equal to the System's annual actuarially |
4 | | assumed rate of return on investment compounded annually from |
5 | | the 91st day after receipt of the bill. Payments must be |
6 | | concluded within 3 years after the employer's receipt of the |
7 | | bill. |
8 | | (k) The Illinois Community College Board shall adopt rules |
9 | | for recommending lists of promotional positions submitted to |
10 | | the Board by community colleges and for reviewing the |
11 | | promotional lists on an annual basis. When recommending |
12 | | promotional lists, the Board shall consider the similarity of |
13 | | the positions submitted to those positions recognized for State |
14 | | universities by the State Universities Civil Service System. |
15 | | The Illinois Community College Board shall file a copy of its |
16 | | findings with the System. The System shall consider the |
17 | | findings of the Illinois Community College Board when making |
18 | | determinations under this Section. The System shall not exclude |
19 | | any earnings increases resulting from a promotion when the |
20 | | promotion was not submitted by a community college. Nothing in |
21 | | this subsection (k) shall require any community college to |
22 | | submit any information to the Community College Board.
|
23 | | (l) For purposes of determining the required State |
24 | | contribution to the System, the value of the System's assets |
25 | | shall be equal to the actuarial value of the System's assets, |
26 | | which shall be calculated as follows: |
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1 | | As of June 30, 2008, the actuarial value of the System's |
2 | | assets shall be equal to the market value of the assets as of |
3 | | that date. In determining the actuarial value of the System's |
4 | | assets for fiscal years after June 30, 2008, any actuarial |
5 | | gains or losses from investment return incurred in a fiscal |
6 | | year shall be recognized in equal annual amounts over the |
7 | | 5-year period following that fiscal year. |
8 | | (m) For purposes of determining the required State |
9 | | contribution to the system for a particular year, the actuarial |
10 | | value of assets shall be assumed to earn a rate of return equal |
11 | | to the system's actuarially assumed rate of return. |
12 | | (Source: P.A. 99-897, eff. 1-1-17; 100-23, eff. 7-6-17.)
|
13 | | (40 ILCS 5/15-165)
(from Ch. 108 1/2, par. 15-165)
|
14 | | Sec. 15-165. To certify amounts and submit vouchers.
|
15 | | (a) The Board shall certify to the Governor on or before |
16 | | November 15 of each
year until November 15, 2011 the |
17 | | appropriation required from State funds for the purposes of |
18 | | this
System for the following fiscal year. The certification |
19 | | under this subsection (a) shall include a copy
of the actuarial |
20 | | recommendations upon which it is based and shall specifically |
21 | | identify the System's projected State normal cost for that |
22 | | fiscal year and the projected State cost for the self-managed |
23 | | plan for that fiscal year.
|
24 | | On or before May 1, 2004, the Board shall recalculate and |
25 | | recertify to
the Governor the amount of the required State |
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1 | | contribution to the System for
State fiscal year 2005, taking |
2 | | into account the amounts appropriated to and
received by the |
3 | | System under subsection (d) of Section 7.2 of the General
|
4 | | Obligation Bond Act.
|
5 | | On or before July 1, 2005, the Board shall recalculate and |
6 | | recertify
to the Governor the amount of the required State
|
7 | | contribution to the System for State fiscal year 2006, taking |
8 | | into account the changes in required State contributions made |
9 | | by this amendatory Act of the 94th General Assembly.
|
10 | | On or before April 1, 2011, the Board shall recalculate and |
11 | | recertify to the Governor the amount of the required State |
12 | | contribution to the System for State fiscal year 2011, applying |
13 | | the changes made by Public Act 96-889 to the System's assets |
14 | | and liabilities as of June 30, 2009 as though Public Act 96-889 |
15 | | was approved on that date. |
16 | | (a-5) On or before November 1 of each year, beginning |
17 | | November 1, 2012, the Board shall submit to the State Actuary, |
18 | | the Governor, and the General Assembly a proposed certification |
19 | | of the amount of the required State contribution to the System |
20 | | for the next fiscal year, along with all of the actuarial |
21 | | assumptions, calculations, and data upon which that proposed |
22 | | certification is based. On or before January 1 of each year, |
23 | | beginning January 1, 2013, the State Actuary shall issue a |
24 | | preliminary report concerning the proposed certification and |
25 | | identifying, if necessary, recommended changes in actuarial |
26 | | assumptions that the Board must consider before finalizing its |
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1 | | certification of the required State contributions. On or before |
2 | | January 15, 2013 and each January 15 thereafter, the Board |
3 | | shall certify to the Governor and the General Assembly the |
4 | | amount of the required State contribution for the next fiscal |
5 | | year. The Board's certification must note, in a written |
6 | | response to the State Actuary, any deviations from the State |
7 | | Actuary's recommended changes, the reason or reasons for not |
8 | | following the State Actuary's recommended changes, and the |
9 | | fiscal impact of not following the State Actuary's recommended |
10 | | changes on the required State contribution. |
11 | | (a-10) By November 1, 2017, the Board shall recalculate and |
12 | | recertify to the State Actuary, the Governor, and the General |
13 | | Assembly the amount of the State contribution to the System for |
14 | | State fiscal year 2018, taking into account the changes in |
15 | | required State contributions made by this amendatory Act of the |
16 | | 100th General Assembly. The State Actuary shall review the |
17 | | assumptions and valuations underlying the Board's revised |
18 | | certification and issue a preliminary report concerning the |
19 | | proposed recertification and identifying, if necessary, |
20 | | recommended changes in actuarial assumptions that the Board |
21 | | must consider before finalizing its certification of the |
22 | | required State contributions. The Board's final certification |
23 | | must note any deviations from the State Actuary's recommended |
24 | | changes, the reason or reasons for not following the State |
25 | | Actuary's recommended changes, and the fiscal impact of not |
26 | | following the State Actuary's recommended changes on the |
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1 | | required State contribution. |
2 | | (a-15) On or after June 15, 2019, but no later than June |
3 | | 30, 2019, the Board shall recalculate and recertify to the |
4 | | Governor and the General Assembly the amount of the State |
5 | | contribution to the System for State fiscal year 2019, taking |
6 | | into account the changes in required State contributions made |
7 | | by this amendatory Act of the 100th General Assembly. The |
8 | | recalculation shall be made using assumptions adopted by the |
9 | | Board for the original fiscal year 2019 certification. The |
10 | | monthly voucher for the 12th month of fiscal year 2019 shall be |
11 | | paid by the Comptroller after the recertification required |
12 | | pursuant to this subsection is submitted to the Governor, |
13 | | Comptroller, and General Assembly. The recertification |
14 | | submitted to the General Assembly shall be filed with the Clerk |
15 | | of the House of Representatives and the Secretary of the Senate |
16 | | in electronic form only, in the manner that the Clerk and the |
17 | | Secretary shall direct. |
18 | | (b) The Board shall certify to the State Comptroller or |
19 | | employer, as the
case may be, from time to time, by its |
20 | | chairperson and secretary, with its seal
attached, the amounts |
21 | | payable to the System from the various funds.
|
22 | | (c) Beginning in State fiscal year 1996, on or as soon as |
23 | | possible after the
15th day of each month the Board shall |
24 | | submit vouchers for payment of State
contributions to the |
25 | | System, in a total monthly amount of one-twelfth of the
|
26 | | required annual State contribution certified under subsection |
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1 | | (a).
From the effective date of this amendatory Act
of the 93rd |
2 | | General Assembly through June 30, 2004, the Board shall not
|
3 | | submit vouchers for the remainder of fiscal year 2004 in excess |
4 | | of the
fiscal year 2004 certified contribution amount |
5 | | determined
under this Section after taking into consideration |
6 | | the transfer to the
System under subsection (b) of Section |
7 | | 6z-61 of the State Finance Act.
These
vouchers shall be paid by |
8 | | the State Comptroller and Treasurer by warrants drawn
on the |
9 | | funds appropriated to the System for that fiscal year.
|
10 | | If in any month the amount remaining unexpended from all |
11 | | other
appropriations to the System for the applicable fiscal |
12 | | year (including the
appropriations to the System under Section |
13 | | 8.12 of the State Finance Act and
Section 1 of the State |
14 | | Pension Funds Continuing Appropriation Act) is less than
the |
15 | | amount lawfully vouchered under this Section, the difference |
16 | | shall be paid
from the General Revenue Fund under the |
17 | | continuing appropriation authority
provided in Section 1.1 of |
18 | | the State Pension Funds Continuing Appropriation
Act.
|
19 | | (d) So long as the payments received are the full amount |
20 | | lawfully
vouchered under this Section, payments received by the |
21 | | System under this
Section shall be applied first toward the |
22 | | employer contribution to the
self-managed plan established |
23 | | under Section 15-158.2. Payments shall be
applied second toward |
24 | | the employer's portion of the normal costs of the System,
as |
25 | | defined in subsection (f) of Section 15-155. The balance shall |
26 | | be applied
toward the unfunded actuarial liabilities of the |
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1 | | System.
|
2 | | (e) In the event that the System does not receive, as a |
3 | | result of
legislative enactment or otherwise, payments |
4 | | sufficient to
fully fund the employer contribution to the |
5 | | self-managed plan
established under Section 15-158.2 and to |
6 | | fully fund that portion of the
employer's portion of the normal |
7 | | costs of the System, as calculated in
accordance with Section |
8 | | 15-155(a-1), then any payments received shall be
applied |
9 | | proportionately to the optional retirement program established |
10 | | under
Section 15-158.2 and to the employer's portion of the |
11 | | normal costs of the
System, as calculated in accordance with |
12 | | Section 15-155(a-1).
|
13 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
14 | | (40 ILCS 5/15-185.5 new) |
15 | | Sec. 15-185.5. Accelerated pension benefit payment in lieu |
16 | | of any pension benefit. |
17 | | (a) As used in this Section: |
18 | | "Eligible person" means a person who: |
19 | | (1) has terminated service; |
20 | | (2) has accrued sufficient service credit to be |
21 | | eligible to receive a retirement annuity under this |
22 | | Article; |
23 | | (3) has not received any retirement annuity under this |
24 | | Article; |
25 | | (4) has not made the election under Section 15-185.6; |
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1 | | and |
2 | | (5) is not a participant in the self-managed plan under |
3 | | Section 15-158.2. |
4 | | "Implementation date" means the earliest date upon which |
5 | | the Board authorizes eligible persons to begin irrevocably |
6 | | electing the accelerated pension benefit payment option under |
7 | | this Section. The Board shall endeavor to make such |
8 | | participation available as soon as possible after the effective |
9 | | date of this amendatory Act of the 100th General Assembly and |
10 | | shall establish an implementation date by Board resolution. |
11 | | "Pension benefit" means the benefits under this Article, or |
12 | | Article 1 as it relates to those benefits, including any |
13 | | anticipated annual increases, that an eligible person is |
14 | | entitled to upon attainment of the applicable retirement age. |
15 | | "Pension benefit" also includes applicable survivors benefits, |
16 | | disability benefits, or disability retirement annuity |
17 | | benefits. |
18 | | (b) Beginning on the implementation date, the System shall |
19 | | offer each eligible person the opportunity to irrevocably elect |
20 | | to receive an amount determined by the System to be equal to |
21 | | 60% of the present value of his or her pension benefits in lieu |
22 | | of receiving any pension benefit. The System shall calculate, |
23 | | using actuarial tables and other assumptions adopted by the |
24 | | Board, the present value of pension benefits for each eligible |
25 | | person upon his or her request in writing to the System. The |
26 | | System shall not perform more than one calculation per eligible |
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1 | | member in a State fiscal year. The offer shall specify the |
2 | | dollar amount that the eligible person will receive if he or |
3 | | she so elects and shall expire when a subsequent offer is made |
4 | | to an eligible person. The System shall make a good faith |
5 | | effort to contact every eligible person to notify him or her of |
6 | | the election. |
7 | | Beginning on the implementation date and until June 30, |
8 | | 2021, an eligible person may irrevocably elect to receive an |
9 | | accelerated pension benefit payment in the amount that the |
10 | | System offers under this subsection in lieu of receiving any |
11 | | pension benefit. A person who elects to receive an accelerated |
12 | | pension benefit payment under this Section may not elect to |
13 | | proceed under the Retirement Systems Reciprocal Act with |
14 | | respect to service under this Article. |
15 | | (c) Upon payment of an accelerated pension benefit payment |
16 | | under this Section, the person forfeits all accrued rights and |
17 | | credits in the System and no other benefit shall be paid under |
18 | | this Article based on those forfeited rights and credits, |
19 | | including any retirement, survivor, or other benefit; except |
20 | | that to the extent that participation, benefits, or premiums |
21 | | under the State Employees Group Insurance Act of 1971 are based |
22 | | on the amount of service credit, the terminated service credit |
23 | | shall be used for that purpose. |
24 | | (d) If a person who has received an accelerated pension |
25 | | benefit payment under this Section returns to participation |
26 | | under this Article, any benefits under the System earned as a |
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1 | | result of that return to participation shall be based solely on |
2 | | the person's credits and creditable service arising from the |
3 | | return to participation. Upon return to participation, the |
4 | | person shall be considered a new employee subject to all the |
5 | | qualifying conditions for participation and eligibility for |
6 | | benefits applicable to new employees. |
7 | | (d-5) The accelerated pension benefit payment may not be |
8 | | repaid to the System, and the forfeited rights and credits may |
9 | | not under any circumstances be reinstated. |
10 | | (e) As a condition of receiving an accelerated pension |
11 | | benefit payment, the accelerated pension benefit payment must |
12 | | be deposited into a tax qualified retirement plan or account |
13 | | identified by the eligible person at the time of the election. |
14 | | The accelerated pension benefit payment under this Section may |
15 | | be subject to withholding or payment of applicable taxes, but |
16 | | to the extent permitted by federal law, a person who receives |
17 | | an accelerated pension benefit payment under this Section must |
18 | | direct the System to pay all of that payment as a rollover into |
19 | | another retirement plan or account qualified under the Internal |
20 | | Revenue Code of 1986, as amended. |
21 | | (f) The System shall submit vouchers to the State |
22 | | Comptroller for the payment of accelerated pension benefit |
23 | | payments under this Section. The State Comptroller shall pay |
24 | | the amounts of the vouchers from the State Pension Obligation |
25 | | Acceleration Bond Fund to the System, and the System shall |
26 | | deposit the amounts into the applicable tax qualified plans or |
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1 | | accounts. |
2 | | (g) The Board shall adopt any rules, including emergency |
3 | | rules, necessary to implement this Section. |
4 | | (h) No provision of this Section shall be interpreted in a |
5 | | way that would cause the System to cease to be a qualified plan |
6 | | under the Internal Revenue Code of 1986.
|
7 | | (40 ILCS 5/15-185.6 new) |
8 | | Sec. 15-185.6. Accelerated pension benefit payment for a |
9 | | reduction in an annual increase to a retirement annuity and an |
10 | | annuity benefit payable as a result of death. |
11 | | (a) As used in this Section: |
12 | | "Accelerated pension benefit payment" means a lump sum |
13 | | payment equal to 70% of the difference of: (i) the present |
14 | | value of the automatic annual increases to a Tier 1 member's |
15 | | retirement annuity, including any increases to any annuity |
16 | | benefit payable as a result of his or her death, using the |
17 | | formula applicable to the Tier 1 member; and (ii) the present |
18 | | value of the automatic annual increases to the Tier 1 member's |
19 | | retirement annuity, including any increases to any annuity |
20 | | benefit payable as a result of his or her death, using the |
21 | | formula provided under subsection (b-5). |
22 | | "Eligible person" means a person who: |
23 | | (1) is a Tier 1 member; |
24 | | (2) has submitted an application for a retirement |
25 | | annuity under this Article; |
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1 | | (3) meets the age and service requirements for |
2 | | receiving a retirement annuity under this Article; |
3 | | (4) has not received any retirement annuity under this |
4 | | Article; |
5 | | (5) has not made the election under Section 15-185.5; |
6 | | and |
7 | | (6) is not a participant in the self-managed plan under |
8 | | Section 15-158.2. |
9 | | "Implementation date" means the earliest date upon which |
10 | | the Board authorizes eligible persons to begin irrevocably |
11 | | electing the accelerated pension benefit payment option under |
12 | | this Section. The Board shall endeavor to make such |
13 | | participation available as soon as possible after the effective |
14 | | date of this amendatory Act of the 100th General Assembly and |
15 | | shall establish an implementation date by Board resolution. |
16 | | (b) Beginning on the implementation date and until June 30, |
17 | | 2021, the System shall implement an accelerated pension benefit |
18 | | payment option for eligible persons. The System shall |
19 | | calculate, using actuarial tables and other assumptions |
20 | | adopted by the Board, an accelerated pension benefit payment |
21 | | amount for an eligible person upon his or her request in |
22 | | writing to the System and shall offer that eligible person the |
23 | | opportunity to irrevocably elect to have his or her automatic |
24 | | annual increases in retirement annuity and any annuity benefit |
25 | | payable as a result of his or her death calculated in |
26 | | accordance with the formula provided in subsection (b-5) in |
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1 | | exchange for the accelerated pension benefit payment. The |
2 | | System shall not perform more than one calculation under this |
3 | | Section per eligible person in a State fiscal year. The |
4 | | election under this subsection must be made before any |
5 | | retirement annuity is paid to the eligible person, and the |
6 | | eligible survivor, spouse, or contingent annuitant, as |
7 | | applicable, must consent to the election under this subsection. |
8 | | (b-5) Notwithstanding any other provision of law, the |
9 | | retirement annuity of a person who made the election under |
10 | | subsection (b) shall be increased annually beginning on the |
11 | | January 1 occurring either on or after the attainment of age 67 |
12 | | or the first anniversary of the annuity start date, whichever |
13 | | is later, and any annuity benefit payable as a result of his or |
14 | | her death shall be increased annually beginning on: (1) the |
15 | | January 1 occurring on or after the commencement of the annuity |
16 | | if the deceased Tier 1 member died while receiving a retirement |
17 | | annuity; or (2) the January 1 occurring after the first |
18 | | anniversary of the commencement of the benefit. Each annual |
19 | | increase shall be calculated at 1.5% of the originally granted |
20 | | retirement annuity or annuity benefit payable as a result of |
21 | | the Tier 1 member's death. |
22 | | (c) If an annuitant who has received an accelerated pension |
23 | | benefit payment returns to participation under this Article, |
24 | | the calculation of any future automatic annual increase in |
25 | | retirement annuity under subsection (c) of Section 15-139 shall |
26 | | be calculated in accordance with the formula provided in |
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1 | | subsection (b-5). |
2 | | (c-5) The accelerated pension benefit payment may not be |
3 | | repaid to the System. |
4 | | (d) As a condition of receiving an accelerated pension |
5 | | benefit payment, the accelerated pension benefit payment must |
6 | | be deposited into a tax qualified retirement plan or account |
7 | | identified by the eligible person at the time of election. The |
8 | | accelerated pension benefit payment under this Section may be |
9 | | subject to withholding or payment of applicable taxes, but to |
10 | | the extent permitted by federal law, a person who receives an |
11 | | accelerated pension benefit payment under this Section must |
12 | | direct the System to pay all of that payment as a rollover into |
13 | | another retirement plan or account qualified under the Internal |
14 | | Revenue Code of 1986, as amended. |
15 | | (d-5) The System shall submit vouchers to the State |
16 | | Comptroller for the payment of accelerated pension benefit |
17 | | payments under this Section. The State Comptroller shall pay |
18 | | the amounts of the vouchers from the State Pension Obligation |
19 | | Acceleration Bond Fund to the System, and the System shall |
20 | | deposit the amounts into the applicable tax qualified plans or |
21 | | accounts. |
22 | | (e) The Board shall adopt any rules, including emergency |
23 | | rules, necessary to implement this Section. |
24 | | (f) No provision of this Section shall be interpreted in a |
25 | | way that would cause the System to cease to be a qualified plan |
26 | | under the Internal Revenue Code of 1986.
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1 | | (40 ILCS 5/15-198)
|
2 | | Sec. 15-198. Application and expiration of new benefit |
3 | | increases. |
4 | | (a) As used in this Section, "new benefit increase" means |
5 | | an increase in the amount of any benefit provided under this |
6 | | Article, or an expansion of the conditions of eligibility for |
7 | | any benefit under this Article, that results from an amendment |
8 | | to this Code that takes effect after the effective date of this |
9 | | amendatory Act of the 94th General Assembly. "New benefit |
10 | | increase", however, does not include any benefit increase |
11 | | resulting from the changes made to Article 1 or this Article by |
12 | | Public Act 100-23 or this amendatory Act of the 100th General |
13 | | Assembly this amendatory Act of the 100th General Assembly . |
14 | | (b) Notwithstanding any other provision of this Code or any |
15 | | subsequent amendment to this Code, every new benefit increase |
16 | | is subject to this Section and shall be deemed to be granted |
17 | | only in conformance with and contingent upon compliance with |
18 | | the provisions of this Section.
|
19 | | (c) The Public Act enacting a new benefit increase must |
20 | | identify and provide for payment to the System of additional |
21 | | funding at least sufficient to fund the resulting annual |
22 | | increase in cost to the System as it accrues. |
23 | | Every new benefit increase is contingent upon the General |
24 | | Assembly providing the additional funding required under this |
25 | | subsection. The Commission on Government Forecasting and |
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1 | | Accountability shall analyze whether adequate additional |
2 | | funding has been provided for the new benefit increase and |
3 | | shall report its analysis to the Public Pension Division of the |
4 | | Department of Insurance. A new benefit increase created by a |
5 | | Public Act that does not include the additional funding |
6 | | required under this subsection is null and void. If the Public |
7 | | Pension Division determines that the additional funding |
8 | | provided for a new benefit increase under this subsection is or |
9 | | has become inadequate, it may so certify to the Governor and |
10 | | the State Comptroller and, in the absence of corrective action |
11 | | by the General Assembly, the new benefit increase shall expire |
12 | | at the end of the fiscal year in which the certification is |
13 | | made.
|
14 | | (d) Every new benefit increase shall expire 5 years after |
15 | | its effective date or on such earlier date as may be specified |
16 | | in the language enacting the new benefit increase or provided |
17 | | under subsection (c). This does not prevent the General |
18 | | Assembly from extending or re-creating a new benefit increase |
19 | | by law. |
20 | | (e) Except as otherwise provided in the language creating |
21 | | the new benefit increase, a new benefit increase that expires |
22 | | under this Section continues to apply to persons who applied |
23 | | and qualified for the affected benefit while the new benefit |
24 | | increase was in effect and to the affected beneficiaries and |
25 | | alternate payees of such persons, but does not apply to any |
26 | | other person, including without limitation a person who |
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1 | | continues in service after the expiration date and did not |
2 | | apply and qualify for the affected benefit while the new |
3 | | benefit increase was in effect.
|
4 | | (Source: P.A. 100-23, eff. 7-6-17.)
|
5 | | (40 ILCS 5/16-106.41 new) |
6 | | Sec. 16-106.41. Tier 1 member. "Tier 1 member": A member |
7 | | under this Article who first became a member or participant |
8 | | before January 1, 2011 under any reciprocal retirement system |
9 | | or pension fund established under this Code other than a |
10 | | retirement system or pension fund established under Article 2, |
11 | | 3, 4, 5, 6, or 18 of this Code.
|
12 | | (40 ILCS 5/16-158)
(from Ch. 108 1/2, par. 16-158)
|
13 | | Sec. 16-158. Contributions by State and other employing |
14 | | units.
|
15 | | (a) The State shall make contributions to the System by |
16 | | means of
appropriations from the Common School Fund and other |
17 | | State funds of amounts
which, together with other employer |
18 | | contributions, employee contributions,
investment income, and |
19 | | other income, will be sufficient to meet the cost of
|
20 | | maintaining and administering the System on a 90% funded basis |
21 | | in accordance
with actuarial recommendations.
|
22 | | The Board shall determine the amount of State contributions |
23 | | required for
each fiscal year on the basis of the actuarial |
24 | | tables and other assumptions
adopted by the Board and the |
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1 | | recommendations of the actuary, using the formula
in subsection |
2 | | (b-3).
|
3 | | (a-1) Annually, on or before November 15 until November 15, |
4 | | 2011, the Board shall certify to the
Governor the amount of the |
5 | | required State contribution for the coming fiscal
year. The |
6 | | certification under this subsection (a-1) shall include a copy |
7 | | of the actuarial recommendations
upon which it is based and |
8 | | shall specifically identify the System's projected State |
9 | | normal cost for that fiscal year.
|
10 | | On or before May 1, 2004, the Board shall recalculate and |
11 | | recertify to
the Governor the amount of the required State |
12 | | contribution to the System for
State fiscal year 2005, taking |
13 | | into account the amounts appropriated to and
received by the |
14 | | System under subsection (d) of Section 7.2 of the General
|
15 | | Obligation Bond Act.
|
16 | | On or before July 1, 2005, the Board shall recalculate and |
17 | | recertify
to the Governor the amount of the required State
|
18 | | contribution to the System for State fiscal year 2006, taking |
19 | | into account the changes in required State contributions made |
20 | | by Public Act 94-4 this amendatory Act of the 94th General |
21 | | Assembly .
|
22 | | On or before April 1, 2011, the Board shall recalculate and |
23 | | recertify to the Governor the amount of the required State |
24 | | contribution to the System for State fiscal year 2011, applying |
25 | | the changes made by Public Act 96-889 to the System's assets |
26 | | and liabilities as of June 30, 2009 as though Public Act 96-889 |
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1 | | was approved on that date. |
2 | | (a-5) On or before November 1 of each year, beginning |
3 | | November 1, 2012, the Board shall submit to the State Actuary, |
4 | | the Governor, and the General Assembly a proposed certification |
5 | | of the amount of the required State contribution to the System |
6 | | for the next fiscal year, along with all of the actuarial |
7 | | assumptions, calculations, and data upon which that proposed |
8 | | certification is based. On or before January 1 of each year, |
9 | | beginning January 1, 2013, the State Actuary shall issue a |
10 | | preliminary report concerning the proposed certification and |
11 | | identifying, if necessary, recommended changes in actuarial |
12 | | assumptions that the Board must consider before finalizing its |
13 | | certification of the required State contributions. On or before |
14 | | January 15, 2013 and each January 15 thereafter, the Board |
15 | | shall certify to the Governor and the General Assembly the |
16 | | amount of the required State contribution for the next fiscal |
17 | | year. The Board's certification must note any deviations from |
18 | | the State Actuary's recommended changes, the reason or reasons |
19 | | for not following the State Actuary's recommended changes, and |
20 | | the fiscal impact of not following the State Actuary's |
21 | | recommended changes on the required State contribution. |
22 | | (a-10) By November 1, 2017, the Board shall recalculate and |
23 | | recertify to the State Actuary, the Governor, and the General |
24 | | Assembly the amount of the State contribution to the System for |
25 | | State fiscal year 2018, taking into account the changes in |
26 | | required State contributions made by Public Act 100-23 this |
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1 | | amendatory Act of the 100th General Assembly . The State Actuary |
2 | | shall review the assumptions and valuations underlying the |
3 | | Board's revised certification and issue a preliminary report |
4 | | concerning the proposed recertification and identifying, if |
5 | | necessary, recommended changes in actuarial assumptions that |
6 | | the Board must consider before finalizing its certification of |
7 | | the required State contributions. The Board's final |
8 | | certification must note any deviations from the State Actuary's |
9 | | recommended changes, the reason or reasons for not following |
10 | | the State Actuary's recommended changes, and the fiscal impact |
11 | | of not following the State Actuary's recommended changes on the |
12 | | required State contribution. |
13 | | (a-15) On or after June 15, 2019, but no later than June |
14 | | 30, 2019, the Board shall recalculate and recertify to the |
15 | | Governor and the General Assembly the amount of the State |
16 | | contribution to the System for State fiscal year 2019, taking |
17 | | into account the changes in required State contributions made |
18 | | by this amendatory Act of the 100th General Assembly. The |
19 | | recalculation shall be made using assumptions adopted by the |
20 | | Board for the original fiscal year 2019 certification. The |
21 | | monthly voucher for the 12th month of fiscal year 2019 shall be |
22 | | paid by the Comptroller after the recertification required |
23 | | pursuant to this subsection is submitted to the Governor, |
24 | | Comptroller, and General Assembly. The recertification |
25 | | submitted to the General Assembly shall be filed with the Clerk |
26 | | of the House of Representatives and the Secretary of the Senate |
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1 | | in electronic form only, in the manner that the Clerk and the |
2 | | Secretary shall direct. |
3 | | (b) Through State fiscal year 1995, the State contributions |
4 | | shall be
paid to the System in accordance with Section 18-7 of |
5 | | the School Code.
|
6 | | (b-1) Beginning in State fiscal year 1996, on the 15th day |
7 | | of each month,
or as soon thereafter as may be practicable, the |
8 | | Board shall submit vouchers
for payment of State contributions |
9 | | to the System, in a total monthly amount of
one-twelfth of the |
10 | | required annual State contribution certified under
subsection |
11 | | (a-1).
From March 5, 2004 ( the
effective date of Public Act |
12 | | 93-665) this amendatory Act of the 93rd General Assembly
|
13 | | through June 30, 2004, the Board shall not submit vouchers for |
14 | | the
remainder of fiscal year 2004 in excess of the fiscal year |
15 | | 2004
certified contribution amount determined under this |
16 | | Section
after taking into consideration the transfer to the |
17 | | System
under subsection (a) of Section 6z-61 of the State |
18 | | Finance Act.
These vouchers shall be paid by the State |
19 | | Comptroller and
Treasurer by warrants drawn on the funds |
20 | | appropriated to the System for that
fiscal year.
|
21 | | If in any month the amount remaining unexpended from all |
22 | | other appropriations
to the System for the applicable fiscal |
23 | | year (including the appropriations to
the System under Section |
24 | | 8.12 of the State Finance Act and Section 1 of the
State |
25 | | Pension Funds Continuing Appropriation Act) is less than the |
26 | | amount
lawfully vouchered under this subsection, the |
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1 | | difference shall be paid from the
Common School Fund under the |
2 | | continuing appropriation authority provided in
Section 1.1 of |
3 | | the State Pension Funds Continuing Appropriation Act.
|
4 | | (b-2) Allocations from the Common School Fund apportioned |
5 | | to school
districts not coming under this System shall not be |
6 | | diminished or affected by
the provisions of this Article.
|
7 | | (b-3) For State fiscal years 2012 through 2045, the minimum |
8 | | contribution
to the System to be made by the State for each |
9 | | fiscal year shall be an amount
determined by the System to be |
10 | | sufficient to bring the total assets of the
System up to 90% of |
11 | | the total actuarial liabilities of the System by the end of
|
12 | | State fiscal year 2045. In making these determinations, the |
13 | | required State
contribution shall be calculated each year as a |
14 | | level percentage of payroll
over the years remaining to and |
15 | | including fiscal year 2045 and shall be
determined under the |
16 | | projected unit credit actuarial cost method.
|
17 | | For each of State fiscal years 2018, 2019, and 2020, the |
18 | | State shall make an additional contribution to the System equal |
19 | | to 2% of the total payroll of each employee who is deemed to |
20 | | have elected the benefits under Section 1-161 or who has made |
21 | | the election under subsection (c) of Section 1-161. |
22 | | A change in an actuarial or investment assumption that |
23 | | increases or
decreases the required State contribution and |
24 | | first
applies in State fiscal year 2018 or thereafter shall be
|
25 | | implemented in equal annual amounts over a 5-year period
|
26 | | beginning in the State fiscal year in which the actuarial
|
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1 | | change first applies to the required State contribution. |
2 | | A change in an actuarial or investment assumption that |
3 | | increases or
decreases the required State contribution and |
4 | | first
applied to the State contribution in fiscal year 2014, |
5 | | 2015, 2016, or 2017 shall be
implemented: |
6 | | (i) as already applied in State fiscal years before |
7 | | 2018; and |
8 | | (ii) in the portion of the 5-year period beginning in |
9 | | the State fiscal year in which the actuarial
change first |
10 | | applied that occurs in State fiscal year 2018 or |
11 | | thereafter, by calculating the change in equal annual |
12 | | amounts over that 5-year period and then implementing it at |
13 | | the resulting annual rate in each of the remaining fiscal |
14 | | years in that 5-year period. |
15 | | For State fiscal years 1996 through 2005, the State |
16 | | contribution to the
System, as a percentage of the applicable |
17 | | employee payroll, shall be increased
in equal annual increments |
18 | | so that by State fiscal year 2011, the State is
contributing at |
19 | | the rate required under this Section; except that in the
|
20 | | following specified State fiscal years, the State contribution |
21 | | to the System
shall not be less than the following indicated |
22 | | percentages of the applicable
employee payroll, even if the |
23 | | indicated percentage will produce a State
contribution in |
24 | | excess of the amount otherwise required under this subsection
|
25 | | and subsection (a), and notwithstanding any contrary |
26 | | certification made under
subsection (a-1) before May 27, 1998 |
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1 | | ( the effective date of Public Act 90-582) this amendatory Act |
2 | | of 1998 :
10.02% in FY 1999;
10.77% in FY 2000;
11.47% in FY |
3 | | 2001;
12.16% in FY 2002;
12.86% in FY 2003; and
13.56% in FY |
4 | | 2004.
|
5 | | Notwithstanding any other provision of this Article, the |
6 | | total required State
contribution for State fiscal year 2006 is |
7 | | $534,627,700.
|
8 | | Notwithstanding any other provision of this Article, the |
9 | | total required State
contribution for State fiscal year 2007 is |
10 | | $738,014,500.
|
11 | | For each of State fiscal years 2008 through 2009, the State |
12 | | contribution to
the System, as a percentage of the applicable |
13 | | employee payroll, shall be
increased in equal annual increments |
14 | | from the required State contribution for State fiscal year |
15 | | 2007, so that by State fiscal year 2011, the
State is |
16 | | contributing at the rate otherwise required under this Section.
|
17 | | Notwithstanding any other provision of this Article, the |
18 | | total required State contribution for State fiscal year 2010 is |
19 | | $2,089,268,000 and shall be made from the proceeds of bonds |
20 | | sold in fiscal year 2010 pursuant to Section 7.2 of the General |
21 | | Obligation Bond Act, less (i) the pro rata share of bond sale |
22 | | expenses determined by the System's share of total bond |
23 | | proceeds, (ii) any amounts received from the Common School Fund |
24 | | in fiscal year 2010, and (iii) any reduction in bond proceeds |
25 | | due to the issuance of discounted bonds, if applicable. |
26 | | Notwithstanding any other provision of this Article, the
|
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1 | | total required State contribution for State fiscal year 2011 is
|
2 | | the amount recertified by the System on or before April 1, 2011 |
3 | | pursuant to subsection (a-1) of this Section and shall be made |
4 | | from the proceeds of bonds
sold in fiscal year 2011 pursuant to |
5 | | Section 7.2 of the General
Obligation Bond Act, less (i) the |
6 | | pro rata share of bond sale
expenses determined by the System's |
7 | | share of total bond
proceeds, (ii) any amounts received from |
8 | | the Common School Fund
in fiscal year 2011, and (iii) any |
9 | | reduction in bond proceeds
due to the issuance of discounted |
10 | | bonds, if applicable. This amount shall include, in addition to |
11 | | the amount certified by the System, an amount necessary to meet |
12 | | employer contributions required by the State as an employer |
13 | | under paragraph (e) of this Section, which may also be used by |
14 | | the System for contributions required by paragraph (a) of |
15 | | Section 16-127. |
16 | | Beginning in State fiscal year 2046, the minimum State |
17 | | contribution for
each fiscal year shall be the amount needed to |
18 | | maintain the total assets of
the System at 90% of the total |
19 | | actuarial liabilities of the System.
|
20 | | Amounts received by the System pursuant to Section 25 of |
21 | | the Budget Stabilization Act or Section 8.12 of the State |
22 | | Finance Act in any fiscal year do not reduce and do not |
23 | | constitute payment of any portion of the minimum State |
24 | | contribution required under this Article in that fiscal year. |
25 | | Such amounts shall not reduce, and shall not be included in the |
26 | | calculation of, the required State contributions under this |
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1 | | Article in any future year until the System has reached a |
2 | | funding ratio of at least 90%. A reference in this Article to |
3 | | the "required State contribution" or any substantially similar |
4 | | term does not include or apply to any amounts payable to the |
5 | | System under Section 25 of the Budget Stabilization Act. |
6 | | Notwithstanding any other provision of this Section, the |
7 | | required State
contribution for State fiscal year 2005 and for |
8 | | fiscal year 2008 and each fiscal year thereafter, as
calculated |
9 | | under this Section and
certified under subsection (a-1), shall |
10 | | not exceed an amount equal to (i) the
amount of the required |
11 | | State contribution that would have been calculated under
this |
12 | | Section for that fiscal year if the System had not received any |
13 | | payments
under subsection (d) of Section 7.2 of the General |
14 | | Obligation Bond Act, minus
(ii) the portion of the State's |
15 | | total debt service payments for that fiscal
year on the bonds |
16 | | issued in fiscal year 2003 for the purposes of that Section |
17 | | 7.2, as determined
and certified by the Comptroller, that is |
18 | | the same as the System's portion of
the total moneys |
19 | | distributed under subsection (d) of Section 7.2 of the General
|
20 | | Obligation Bond Act. In determining this maximum for State |
21 | | fiscal years 2008 through 2010, however, the amount referred to |
22 | | in item (i) shall be increased, as a percentage of the |
23 | | applicable employee payroll, in equal increments calculated |
24 | | from the sum of the required State contribution for State |
25 | | fiscal year 2007 plus the applicable portion of the State's |
26 | | total debt service payments for fiscal year 2007 on the bonds |
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1 | | issued in fiscal year 2003 for the purposes of Section 7.2 of |
2 | | the General
Obligation Bond Act, so that, by State fiscal year |
3 | | 2011, the
State is contributing at the rate otherwise required |
4 | | under this Section.
|
5 | | (b-4) Beginning in fiscal year 2018, each employer under |
6 | | this Article shall pay to the System a required contribution |
7 | | determined as a percentage of projected payroll and sufficient |
8 | | to produce an annual amount equal to: |
9 | | (i) for each of fiscal years 2018, 2019, and 2020, the |
10 | | defined benefit normal cost of the defined benefit plan, |
11 | | less the employee contribution, for each employee of that |
12 | | employer who has elected or who is deemed to have elected |
13 | | the benefits under Section 1-161 or who has made the |
14 | | election under subsection (b) of Section 1-161; for fiscal |
15 | | year 2021 and each fiscal year thereafter, the defined |
16 | | benefit normal cost of the defined benefit plan, less the |
17 | | employee contribution, plus 2%, for each employee of that |
18 | | employer who has elected or who is deemed to have elected |
19 | | the benefits under Section 1-161 or who has made the |
20 | | election under subsection (b) of Section 1-161; plus |
21 | | (ii) the amount required for that fiscal year to |
22 | | amortize any unfunded actuarial accrued liability |
23 | | associated with the present value of liabilities |
24 | | attributable to the employer's account under Section |
25 | | 16-158.3, determined
as a level percentage of payroll over |
26 | | a 30-year rolling amortization period. |
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1 | | In determining contributions required under item (i) of |
2 | | this subsection, the System shall determine an aggregate rate |
3 | | for all employers, expressed as a percentage of projected |
4 | | payroll. |
5 | | In determining the contributions required under item (ii) |
6 | | of this subsection, the amount shall be computed by the System |
7 | | on the basis of the actuarial assumptions and tables used in |
8 | | the most recent actuarial valuation of the System that is |
9 | | available at the time of the computation. |
10 | | The contributions required under this subsection (b-4) |
11 | | shall be paid by an employer concurrently with that employer's |
12 | | payroll payment period. The State, as the actual employer of an |
13 | | employee, shall make the required contributions under this |
14 | | subsection. |
15 | | (c) Payment of the required State contributions and of all |
16 | | pensions,
retirement annuities, death benefits, refunds, and |
17 | | other benefits granted
under or assumed by this System, and all |
18 | | expenses in connection with the
administration and operation |
19 | | thereof, are obligations of the State.
|
20 | | If members are paid from special trust or federal funds |
21 | | which are
administered by the employing unit, whether school |
22 | | district or other
unit, the employing unit shall pay to the |
23 | | System from such
funds the full accruing retirement costs based |
24 | | upon that
service, which, beginning July 1, 2017, shall be at a |
25 | | rate, expressed as a percentage of salary, equal to the total |
26 | | employer's normal cost, expressed as a percentage of payroll, |
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1 | | as determined by the System. Employer contributions, based on
|
2 | | salary paid to members from federal funds, may be forwarded by |
3 | | the distributing
agency of the State of Illinois to the System |
4 | | prior to allocation, in an
amount determined in accordance with |
5 | | guidelines established by such
agency and the System. Any |
6 | | contribution for fiscal year 2015 collected as a result of the |
7 | | change made by Public Act 98-674 this amendatory Act of the |
8 | | 98th General Assembly shall be considered a State contribution |
9 | | under subsection (b-3) of this Section.
|
10 | | (d) Effective July 1, 1986, any employer of a teacher as |
11 | | defined in
paragraph (8) of Section 16-106 shall pay the |
12 | | employer's normal cost
of benefits based upon the teacher's |
13 | | service, in addition to
employee contributions, as determined |
14 | | by the System. Such employer
contributions shall be forwarded |
15 | | monthly in accordance with guidelines
established by the |
16 | | System.
|
17 | | However, with respect to benefits granted under Section |
18 | | 16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) |
19 | | of Section 16-106, the
employer's contribution shall be 12% |
20 | | (rather than 20%) of the member's
highest annual salary rate |
21 | | for each year of creditable service granted, and
the employer |
22 | | shall also pay the required employee contribution on behalf of
|
23 | | the teacher. For the purposes of Sections 16-133.4 and |
24 | | 16-133.5, a teacher
as defined in paragraph (8) of Section |
25 | | 16-106 who is serving in that capacity
while on leave of |
26 | | absence from another employer under this Article shall not
be |
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1 | | considered an employee of the employer from which the teacher |
2 | | is on leave.
|
3 | | (e) Beginning July 1, 1998, every employer of a teacher
|
4 | | shall pay to the System an employer contribution computed as |
5 | | follows:
|
6 | | (1) Beginning July 1, 1998 through June 30, 1999, the |
7 | | employer
contribution shall be equal to 0.3% of each |
8 | | teacher's salary.
|
9 | | (2) Beginning July 1, 1999 and thereafter, the employer
|
10 | | contribution shall be equal to 0.58% of each teacher's |
11 | | salary.
|
12 | | The school district or other employing unit may pay these |
13 | | employer
contributions out of any source of funding available |
14 | | for that purpose and
shall forward the contributions to the |
15 | | System on the schedule established
for the payment of member |
16 | | contributions.
|
17 | | These employer contributions are intended to offset a |
18 | | portion of the cost
to the System of the increases in |
19 | | retirement benefits resulting from Public Act 90-582 this
|
20 | | amendatory Act of 1998 .
|
21 | | Each employer of teachers is entitled to a credit against |
22 | | the contributions
required under this subsection (e) with |
23 | | respect to salaries paid to teachers
for the period January 1, |
24 | | 2002 through June 30, 2003, equal to the amount paid
by that |
25 | | employer under subsection (a-5) of Section 6.6 of the State |
26 | | Employees
Group Insurance Act of 1971 with respect to salaries |
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1 | | paid to teachers for that
period.
|
2 | | The additional 1% employee contribution required under |
3 | | Section 16-152 by Public Act 90-582
this amendatory Act of 1998 |
4 | | is the responsibility of the teacher and not the
teacher's |
5 | | employer, unless the employer agrees, through collective |
6 | | bargaining
or otherwise, to make the contribution on behalf of |
7 | | the teacher.
|
8 | | If an employer is required by a contract in effect on May |
9 | | 1, 1998 between the
employer and an employee organization to |
10 | | pay, on behalf of all its full-time
employees
covered by this |
11 | | Article, all mandatory employee contributions required under
|
12 | | this Article, then the employer shall be excused from paying |
13 | | the employer
contribution required under this subsection (e) |
14 | | for the balance of the term
of that contract. The employer and |
15 | | the employee organization shall jointly
certify to the System |
16 | | the existence of the contractual requirement, in such
form as |
17 | | the System may prescribe. This exclusion shall cease upon the
|
18 | | termination, extension, or renewal of the contract at any time |
19 | | after May 1,
1998.
|
20 | | (f) For school years beginning on or after June 1, 2005 and |
21 | | before July 1, 2018 and for salary paid to a teacher under a |
22 | | contract or collective bargaining agreement entered into, |
23 | | amended, or renewed before the effective date of this |
24 | | amendatory Act of the 100th General Assembly, if If the amount |
25 | | of a teacher's salary for any school year used to determine |
26 | | final average salary exceeds the member's annual full-time |
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1 | | salary rate with the same employer for the previous school year |
2 | | by more than 6%, the teacher's employer shall pay to the |
3 | | System, in addition to all other payments required under this |
4 | | Section and in accordance with guidelines established by the |
5 | | System, the present value of the increase in benefits resulting |
6 | | from the portion of the increase in salary that is in excess of |
7 | | 6%. This present value shall be computed by the System on the |
8 | | basis of the actuarial assumptions and tables used in the most |
9 | | recent actuarial valuation of the System that is available at |
10 | | the time of the computation. If a teacher's salary for the |
11 | | 2005-2006 school year is used to determine final average salary |
12 | | under this subsection (f), then the changes made to this |
13 | | subsection (f) by Public Act 94-1057 shall apply in calculating |
14 | | whether the increase in his or her salary is in excess of 6%. |
15 | | For the purposes of this Section, change in employment under |
16 | | Section 10-21.12 of the School Code on or after June 1, 2005 |
17 | | shall constitute a change in employer. The System may require |
18 | | the employer to provide any pertinent information or |
19 | | documentation.
The changes made to this subsection (f) by |
20 | | Public Act 94-1111 this amendatory Act of the 94th General |
21 | | Assembly apply without regard to whether the teacher was in |
22 | | service on or after its effective date.
|
23 | | Whenever it determines that a payment is or may be required |
24 | | under this subsection, the System shall calculate the amount of |
25 | | the payment and bill the employer for that amount. The bill |
26 | | shall specify the calculations used to determine the amount |
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1 | | due. If the employer disputes the amount of the bill, it may, |
2 | | within 30 days after receipt of the bill, apply to the System |
3 | | in writing for a recalculation. The application must specify in |
4 | | detail the grounds of the dispute and, if the employer asserts |
5 | | that the calculation is subject to subsection (g) or (h) of |
6 | | this Section or that subsection (f-1) of this Section applies , |
7 | | must include an affidavit setting forth and attesting to all |
8 | | facts within the employer's knowledge that are pertinent to the |
9 | | applicability of that subsection. Upon receiving a timely |
10 | | application for recalculation, the System shall review the |
11 | | application and, if appropriate, recalculate the amount due.
|
12 | | The employer contributions required under this subsection |
13 | | (f) may be paid in the form of a lump sum within 90 days after |
14 | | receipt of the bill. If the employer contributions are not paid |
15 | | within 90 days after receipt of the bill, then interest will be |
16 | | charged at a rate equal to the System's annual actuarially |
17 | | assumed rate of return on investment compounded annually from |
18 | | the 91st day after receipt of the bill. Payments must be |
19 | | concluded within 3 years after the employer's receipt of the |
20 | | bill.
|
21 | | (f-1) For school years beginning on or after July 1, 2018 |
22 | | and for salary paid to a teacher under a contract or collective |
23 | | bargaining agreement entered into, amended, or renewed on or |
24 | | after the effective date of this amendatory Act of the 100th |
25 | | General Assembly, if the amount of a teacher's salary for any |
26 | | school year used to determine final average salary exceeds the |
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1 | | member's annual full-time salary rate with the same employer |
2 | | for the previous school year by more than 3%, then the |
3 | | teacher's employer shall pay to the System, in addition to all |
4 | | other payments required under this Section and in accordance |
5 | | with guidelines established by the System, the present value of |
6 | | the increase in benefits resulting from the portion of the |
7 | | increase in salary that is in excess of 3%. This present value |
8 | | shall be computed by the System on the basis of the actuarial |
9 | | assumptions and tables used in the most recent actuarial |
10 | | valuation of the System that is available at the time of the |
11 | | computation. The System may require the employer to provide any |
12 | | pertinent information or documentation. |
13 | | Whenever it determines that a payment is or may be required |
14 | | under this subsection (f-1), the System shall calculate the |
15 | | amount of the payment and bill the employer for that amount. |
16 | | The bill shall specify the calculations used to determine the |
17 | | amount due. If the employer disputes the amount of the bill, it |
18 | | shall, within 30 days after receipt of the bill, apply to the |
19 | | System in writing for a recalculation. The application must |
20 | | specify in detail the grounds of the dispute and, if the |
21 | | employer asserts that subsection (f) of this Section applies, |
22 | | must include an affidavit setting forth and attesting to all |
23 | | facts within the employer's knowledge that are pertinent to the |
24 | | applicability of subsection (f). Upon receiving a timely |
25 | | application for recalculation, the System shall review the |
26 | | application and, if appropriate, recalculate the amount due. |
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1 | | The employer contributions required under this subsection |
2 | | (f-1) may be paid in the form of a lump sum within 90 days after |
3 | | receipt of the bill. If the employer contributions are not paid |
4 | | within 90 days after receipt of the bill, then interest shall |
5 | | be charged at a rate equal to the System's annual actuarially |
6 | | assumed rate of return on investment compounded annually from |
7 | | the 91st day after receipt of the bill. Payments must be |
8 | | concluded within 3 years after the employer's receipt of the |
9 | | bill. |
10 | | (g) This subsection (g) applies only to payments made or |
11 | | salary increases given on or after June 1, 2005 but before July |
12 | | 1, 2011. The changes made by Public Act 94-1057 shall not |
13 | | require the System to refund any payments received before
July |
14 | | 31, 2006 (the effective date of Public Act 94-1057). |
15 | | When assessing payment for any amount due under subsection |
16 | | (f), the System shall exclude salary increases paid to teachers |
17 | | under contracts or collective bargaining agreements entered |
18 | | into, amended, or renewed before June 1, 2005.
|
19 | | When assessing payment for any amount due under subsection |
20 | | (f), the System shall exclude salary increases paid to a |
21 | | teacher at a time when the teacher is 10 or more years from |
22 | | retirement eligibility under Section 16-132 or 16-133.2.
|
23 | | When assessing payment for any amount due under subsection |
24 | | (f), the System shall exclude salary increases resulting from |
25 | | overload work, including summer school, when the school |
26 | | district has certified to the System, and the System has |
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1 | | approved the certification, that (i) the overload work is for |
2 | | the sole purpose of classroom instruction in excess of the |
3 | | standard number of classes for a full-time teacher in a school |
4 | | district during a school year and (ii) the salary increases are |
5 | | equal to or less than the rate of pay for classroom instruction |
6 | | computed on the teacher's current salary and work schedule.
|
7 | | When assessing payment for any amount due under subsection |
8 | | (f), the System shall exclude a salary increase resulting from |
9 | | a promotion (i) for which the employee is required to hold a |
10 | | certificate or supervisory endorsement issued by the State |
11 | | Teacher Certification Board that is a different certification |
12 | | or supervisory endorsement than is required for the teacher's |
13 | | previous position and (ii) to a position that has existed and |
14 | | been filled by a member for no less than one complete academic |
15 | | year and the salary increase from the promotion is an increase |
16 | | that results in an amount no greater than the lesser of the |
17 | | average salary paid for other similar positions in the district |
18 | | requiring the same certification or the amount stipulated in |
19 | | the collective bargaining agreement for a similar position |
20 | | requiring the same certification.
|
21 | | When assessing payment for any amount due under subsection |
22 | | (f), the System shall exclude any payment to the teacher from |
23 | | the State of Illinois or the State Board of Education over |
24 | | which the employer does not have discretion, notwithstanding |
25 | | that the payment is included in the computation of final |
26 | | average salary.
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1 | | (h) When assessing payment for any amount due under |
2 | | subsection (f), the System shall exclude any salary increase |
3 | | described in subsection (g) of this Section given on or after |
4 | | July 1, 2011 but before July 1, 2014 under a contract or |
5 | | collective bargaining agreement entered into, amended, or |
6 | | renewed on or after June 1, 2005 but before July 1, 2011. |
7 | | Notwithstanding any other provision of this Section, any |
8 | | payments made or salary increases given after June 30, 2014 |
9 | | shall be used in assessing payment for any amount due under |
10 | | subsection (f) of this Section.
|
11 | | (i) The System shall prepare a report and file copies of |
12 | | the report with the Governor and the General Assembly by |
13 | | January 1, 2007 that contains all of the following information: |
14 | | (1) The number of recalculations required by the |
15 | | changes made to this Section by Public Act 94-1057 for each |
16 | | employer. |
17 | | (2) The dollar amount by which each employer's |
18 | | contribution to the System was changed due to |
19 | | recalculations required by Public Act 94-1057. |
20 | | (3) The total amount the System received from each |
21 | | employer as a result of the changes made to this Section by |
22 | | Public Act 94-4. |
23 | | (4) The increase in the required State contribution |
24 | | resulting from the changes made to this Section by Public |
25 | | Act 94-1057.
|
26 | | (i-5) For school years beginning on or after July 1, 2017, |
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1 | | if the amount of a participant's salary for any school year, |
2 | | determined on a full-time equivalent basis, exceeds the amount |
3 | | of the salary set for the Governor, the participant's employer |
4 | | shall pay to the System, in addition to all other payments |
5 | | required under this Section and in accordance with guidelines |
6 | | established by the System, an amount determined by the System |
7 | | to be equal to the employer normal cost, as established by the |
8 | | System and expressed as a total percentage of payroll, |
9 | | multiplied by the amount of salary in excess of the amount of |
10 | | the salary set for the Governor. This amount shall be computed |
11 | | by the System on the basis of the actuarial assumptions and |
12 | | tables used in the most recent actuarial valuation of the |
13 | | System that is available at the time of the computation. The |
14 | | System may require the employer to provide any pertinent |
15 | | information or documentation. |
16 | | Whenever it determines that a payment is or may be required |
17 | | under this subsection, the System shall calculate the amount of |
18 | | the payment and bill the employer for that amount. The bill |
19 | | shall specify the calculations used to determine the amount |
20 | | due. If the employer disputes the amount of the bill, it may, |
21 | | within 30 days after receipt of the bill, apply to the System |
22 | | in writing for a recalculation. The application must specify in |
23 | | detail the grounds of the dispute. Upon receiving a timely |
24 | | application for recalculation, the System shall review the |
25 | | application and, if appropriate, recalculate the amount due. |
26 | | The employer contributions required under this subsection |
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1 | | may be paid in the form of a lump sum within 90 days after |
2 | | receipt of the bill. If the employer contributions are not paid |
3 | | within 90 days after receipt of the bill, then interest will be |
4 | | charged at a rate equal to the System's annual actuarially |
5 | | assumed rate of return on investment compounded annually from |
6 | | the 91st day after receipt of the bill. Payments must be |
7 | | concluded within 3 years after the employer's receipt of the |
8 | | bill. |
9 | | (j) For purposes of determining the required State |
10 | | contribution to the System, the value of the System's assets |
11 | | shall be equal to the actuarial value of the System's assets, |
12 | | which shall be calculated as follows: |
13 | | As of June 30, 2008, the actuarial value of the System's |
14 | | assets shall be equal to the market value of the assets as of |
15 | | that date. In determining the actuarial value of the System's |
16 | | assets for fiscal years after June 30, 2008, any actuarial |
17 | | gains or losses from investment return incurred in a fiscal |
18 | | year shall be recognized in equal annual amounts over the |
19 | | 5-year period following that fiscal year. |
20 | | (k) For purposes of determining the required State |
21 | | contribution to the system for a particular year, the actuarial |
22 | | value of assets shall be assumed to earn a rate of return equal |
23 | | to the system's actuarially assumed rate of return. |
24 | | (Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; |
25 | | revised 9-25-17.)
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1 | | (40 ILCS 5/16-190.5 new) |
2 | | Sec. 16-190.5. Accelerated pension benefit payment in lieu |
3 | | of any pension benefit. |
4 | | (a) As used in this Section: |
5 | | "Eligible person" means a person who: |
6 | | (1) has terminated service; |
7 | | (2) has accrued sufficient service credit to be |
8 | | eligible to receive a retirement annuity under this |
9 | | Article; |
10 | | (3) has not received any retirement annuity under this |
11 | | Article; and |
12 | | (4) has not made the election under Section 16-190.6. |
13 | | "Pension benefit" means the benefits under this Article, or |
14 | | Article 1 as it relates to those benefits, including any |
15 | | anticipated annual increases, that an eligible person is |
16 | | entitled to upon attainment of the applicable retirement age. |
17 | | "Pension benefit" also includes applicable survivor's or |
18 | | disability benefits. |
19 | | (b) As soon as practical after the effective date of this |
20 | | amendatory Act of the 100the General Assembly, the System shall |
21 | | calculate, using actuarial tables and other assumptions |
22 | | adopted by the Board, the present value of pension benefits for |
23 | | each eligible person who requests that information and shall |
24 | | offer each eligible person the opportunity to irrevocably elect |
25 | | to receive an amount determined by the System to be equal to |
26 | | 60% of the present value of his or her pension benefits in lieu |
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1 | | of receiving any pension benefit. The offer shall specify the |
2 | | dollar amount that the eligible person will receive if he or |
3 | | she so elects and shall expire when a subsequent offer is made |
4 | | to an eligible person. The System shall make a good faith |
5 | | effort to contact every eligible person to notify him or her of |
6 | | the election. |
7 | | Until June 30, 2021, an eligible person may irrevocably |
8 | | elect to receive an accelerated pension benefit payment in the |
9 | | amount that the System offers under this subsection in lieu of |
10 | | receiving any pension benefit. A person who elects to receive |
11 | | an accelerated pension benefit payment under this Section may |
12 | | not elect to proceed under the Retirement Systems Reciprocal |
13 | | Act with respect to service under this Article. |
14 | | (c) A person's creditable service under this Article shall |
15 | | be terminated upon the person's receipt of an accelerated |
16 | | pension benefit payment under this Section, and no other |
17 | | benefit shall be paid under this Article based on the |
18 | | terminated creditable service, including any retirement, |
19 | | survivor, or other benefit; except that to the extent that |
20 | | participation, benefits, or premiums under the State Employees |
21 | | Group Insurance Act of 1971 are based on the amount of service |
22 | | credit, the terminated service credit shall be used for that |
23 | | purpose. |
24 | | (d) If a person who has received an accelerated pension |
25 | | benefit payment under this Section returns to active service |
26 | | under this Article, then: |
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1 | | (1) Any benefits under the System earned as a result of |
2 | | that return to active service shall be based solely on the |
3 | | person's creditable service arising from the return to |
4 | | active service. |
5 | | (2) The accelerated pension benefit payment may not be |
6 | | repaid to the System, and the terminated creditable service |
7 | | may not under any circumstances be reinstated. |
8 | | (e) As a condition of receiving an accelerated pension |
9 | | benefit payment, the accelerated pension benefit payment must |
10 | | be transferred into a tax qualified retirement plan or account. |
11 | | The accelerated pension benefit payment under this Section may |
12 | | be subject to withholding or payment of applicable taxes, but |
13 | | to the extent permitted by federal law, a person who receives |
14 | | an accelerated pension benefit payment under this Section must |
15 | | direct the System to pay all of that payment as a rollover into |
16 | | another retirement plan or account qualified under the Internal |
17 | | Revenue Code of 1986, as amended. |
18 | | (f) Upon receipt of a member's irrevocable election to |
19 | | receive an accelerated pension benefit payment under this |
20 | | Section, the System shall submit a voucher to the Comptroller |
21 | | for payment of the member's accelerated pension benefit |
22 | | payment. The Comptroller shall transfer the amount of the |
23 | | voucher from the State Pension Obligation
Acceleration Bond |
24 | | Fund to the System, and the System shall transfer the amount |
25 | | into the member's eligible retirement plan or qualified |
26 | | account. |
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1 | | (g) The Board shall adopt any rules, including emergency |
2 | | rules, necessary to implement this Section. |
3 | | (h) No provision of this amendatory Act of the 100th |
4 | | General Assembly shall be interpreted in a way that would cause |
5 | | the applicable System to cease to be a qualified plan under the |
6 | | Internal Revenue Code of 1986.
|
7 | | (40 ILCS 5/16-190.6 new) |
8 | | Sec. 16-190.6. Accelerated pension benefit payment for a |
9 | | reduction in annual retirement annuity and survivor's annuity |
10 | | increases. |
11 | | (a) As used in this Section: |
12 | | "Accelerated pension benefit payment" means a lump sum |
13 | | payment equal to 70% of the difference of the present value of |
14 | | the automatic annual increases to a Tier 1 member's retirement |
15 | | annuity and survivor's annuity using the formula applicable to |
16 | | the Tier 1 member and the present value of the automatic annual |
17 | | increases to the Tier 1 member's retirement annuity using the |
18 | | formula provided under subsection (b-5) and the survivor's |
19 | | annuity using the formula provided under subsection (b-6). |
20 | | "Eligible person" means a person who: |
21 | | (1) is a Tier 1 member; |
22 | | (2) has submitted an application for a retirement |
23 | | annuity under this Article; |
24 | | (3) meets the age and service requirements for |
25 | | receiving a retirement annuity under this Article; |
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1 | | (4) has not received any retirement annuity under this |
2 | | Article; and |
3 | | (5) has not made the election under Section 16-190.5. |
4 | | (b) As soon as practical after the effective date of this |
5 | | amendatory Act of the 100th General Assembly and until June 30, |
6 | | 2021, the System shall implement an accelerated pension benefit |
7 | | payment option for eligible persons. Upon the request of an |
8 | | eligible person, the System shall calculate, using actuarial |
9 | | tables and other assumptions adopted by the Board, an |
10 | | accelerated pension benefit payment amount and shall offer that |
11 | | eligible person the opportunity to irrevocably elect to have |
12 | | his or her automatic annual increases in retirement annuity |
13 | | calculated in accordance with the formula provided under |
14 | | subsection (b-5) and any increases in survivor's annuity |
15 | | payable to his or her survivor's annuity beneficiary calculated |
16 | | in accordance with the formula provided under subsection (b-6) |
17 | | in exchange for the accelerated pension benefit payment. The |
18 | | election under this subsection must be made before the eligible |
19 | | person receives the first payment of a retirement annuity |
20 | | otherwise payable under this Article. |
21 | | (b-5) Notwithstanding any other provision of law, the |
22 | | retirement annuity of a person who made the election under |
23 | | subsection (b) shall be subject to annual increases on the |
24 | | January 1 occurring either on or after the attainment of age 67 |
25 | | or the first anniversary of the annuity start date, whichever |
26 | | is later. Each annual increase shall be calculated at 1.5% of |
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1 | | the originally granted retirement annuity. |
2 | | (b-6) Notwithstanding any other provision of law, a |
3 | | survivor's annuity payable to a survivor's annuity beneficiary |
4 | | of a person who made the election under subsection (b) shall be |
5 | | subject to annual increases on the January 1 occurring on or |
6 | | after the first anniversary of the commencement of the annuity. |
7 | | Each annual increase shall be calculated at 1.5% of the |
8 | | originally granted survivor's annuity. |
9 | | (c) If a person who has received an accelerated pension |
10 | | benefit payment returns to active service under this Article, |
11 | | then: |
12 | | (1) the calculation of any future automatic annual |
13 | | increase in retirement annuity shall be calculated in |
14 | | accordance with the formula provided in subsection (b-5); |
15 | | and |
16 | | (2) the accelerated pension benefit payment may not be |
17 | | repaid to the System. |
18 | | (d) As a condition of receiving an accelerated pension |
19 | | benefit payment, the accelerated pension benefit payment must |
20 | | be transferred into a tax qualified retirement plan or account. |
21 | | The accelerated pension benefit payment under this Section may |
22 | | be subject to withholding or payment of applicable taxes, but |
23 | | to the extent permitted by federal law, a person who receives |
24 | | an accelerated pension benefit payment under this Section must |
25 | | direct the System to pay all of that payment as a rollover into |
26 | | another retirement plan or account qualified under the Internal |
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1 | | Revenue Code of 1986, as amended. |
2 | | (d-5) Upon receipt of a member's irrevocable election to |
3 | | receive an accelerated pension benefit payment under this |
4 | | Section, the System shall submit a voucher to the Comptroller |
5 | | for payment of the member's accelerated pension benefit |
6 | | payment. The Comptroller shall transfer the amount of the |
7 | | voucher from the State Pension Obligation
Acceleration Bond |
8 | | Fund to the System, and the System shall transfer the amount |
9 | | into the member's eligible retirement plan or qualified |
10 | | account. |
11 | | (e) The Board shall adopt any rules, including emergency |
12 | | rules, necessary to implement this Section. |
13 | | (f) No provision of this Section shall be interpreted in a |
14 | | way that would cause the applicable System to cease to be a |
15 | | qualified plan under the Internal Revenue Code of 1986.
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16 | | (40 ILCS 5/16-203)
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17 | | Sec. 16-203. Application and expiration of new benefit |
18 | | increases. |
19 | | (a) As used in this Section, "new benefit increase" means |
20 | | an increase in the amount of any benefit provided under this |
21 | | Article, or an expansion of the conditions of eligibility for |
22 | | any benefit under this Article, that results from an amendment |
23 | | to this Code that takes effect after June 1, 2005 (the |
24 | | effective date of Public Act 94-4). "New benefit increase", |
25 | | however, does not include any benefit increase resulting from |
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1 | | the changes made to Article 1 or this Article by Public Act |
2 | | 95-910 , Public Act 100-23, or this amendatory Act of the 100th |
3 | | General Assembly or this amendatory Act of the 100th General |
4 | | Assembly . |
5 | | (b) Notwithstanding any other provision of this Code or any |
6 | | subsequent amendment to this Code, every new benefit increase |
7 | | is subject to this Section and shall be deemed to be granted |
8 | | only in conformance with and contingent upon compliance with |
9 | | the provisions of this Section.
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10 | | (c) The Public Act enacting a new benefit increase must |
11 | | identify and provide for payment to the System of additional |
12 | | funding at least sufficient to fund the resulting annual |
13 | | increase in cost to the System as it accrues. |
14 | | Every new benefit increase is contingent upon the General |
15 | | Assembly providing the additional funding required under this |
16 | | subsection. The Commission on Government Forecasting and |
17 | | Accountability shall analyze whether adequate additional |
18 | | funding has been provided for the new benefit increase and |
19 | | shall report its analysis to the Public Pension Division of the |
20 | | Department of Insurance. A new benefit increase created by a |
21 | | Public Act that does not include the additional funding |
22 | | required under this subsection is null and void. If the Public |
23 | | Pension Division determines that the additional funding |
24 | | provided for a new benefit increase under this subsection is or |
25 | | has become inadequate, it may so certify to the Governor and |
26 | | the State Comptroller and, in the absence of corrective action |
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1 | | by the General Assembly, the new benefit increase shall expire |
2 | | at the end of the fiscal year in which the certification is |
3 | | made.
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4 | | (d) Every new benefit increase shall expire 5 years after |
5 | | its effective date or on such earlier date as may be specified |
6 | | in the language enacting the new benefit increase or provided |
7 | | under subsection (c). This does not prevent the General |
8 | | Assembly from extending or re-creating a new benefit increase |
9 | | by law. |
10 | | (e) Except as otherwise provided in the language creating |
11 | | the new benefit increase, a new benefit increase that expires |
12 | | under this Section continues to apply to persons who applied |
13 | | and qualified for the affected benefit while the new benefit |
14 | | increase was in effect and to the affected beneficiaries and |
15 | | alternate payees of such persons, but does not apply to any |
16 | | other person, including without limitation a person who |
17 | | continues in service after the expiration date and did not |
18 | | apply and qualify for the affected benefit while the new |
19 | | benefit increase was in effect.
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20 | | (Source: P.A. 100-23, eff. 7-6-17.)
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21 | | (40 ILCS 5/14-103.40 rep.) |
22 | | (40 ILCS 5/16-106.4 rep.) |
23 | | Section 110-25. The Illinois Pension Code is amended by |
24 | | repealing Sections 14-103.40 and 16-106.4.
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1 | | Section 110-30. The State Pension Funds Continuing |
2 | | Appropriation Act is amended by adding Section 1.9 as follows:
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3 | | (40 ILCS 15/1.9 new) |
4 | | Sec. 1.9. Appropriations for State Pension Obligation |
5 | | Acceleration Bonds. If for any reason the aggregate |
6 | | appropriations made available are insufficient to meet the |
7 | | levels required for the payment of principal and interest due |
8 | | on State Pension Obligation Acceleration Bonds under Section |
9 | | 7.7 of the General Obligation Bond Act, this Section shall |
10 | | constitute a continuing appropriation of all amounts necessary |
11 | | for those purposes.
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12 | | ARTICLE 115. STATE TREASURER
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13 | | Section 115-5. The State Treasurer Act is amended by |
14 | | changing Section 20 as follows:
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15 | | (15 ILCS 505/20) |
16 | | Sec. 20. State Treasurer administrative charge. The State |
17 | | Treasurer may retain an administrative charge for both the |
18 | | costs of services associated with the deposit of moneys that |
19 | | are remitted directly to the State Treasurer and the investment |
20 | | or safekeeping of funds by the State Treasurer . The |
21 | | administrative charges charge collected under this Section |
22 | | shall be deposited into the State Treasurer's Administrative |
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1 | | Fund. The amount of the administrative charges charge may be |
2 | | determined by the State Treasurer . Administrative charges from |
3 | | the deposit of moneys remitted directly to the State Treasurer |
4 | | and shall not exceed 2% of the amount deposited. Administrative |
5 | | charges from the investment or safekeeping of funds by the |
6 | | State Treasurer shall be charged no more than monthly and the |
7 | | total amount charged per fiscal year shall not exceed |
8 | | $12,000,000 plus any amounts required as employer |
9 | | contributions under Section 14-131 of the Illinois Pension Code |
10 | | and Section 10 of the State Employees Group Insurance Act of |
11 | | 1971. |
12 | | Administrative charges for the deposit of moneys This |
13 | | Section shall apply to fines, fees, or other amounts remitted |
14 | | directly to the State Treasurer by circuit clerks, county |
15 | | clerks, and other entities for deposit into a fund in the State |
16 | | treasury. Administrative charges for the deposit of moneys do |
17 | | This Section does not apply to amounts remitted by State |
18 | | agencies or certified collection specialists as defined in 74 |
19 | | Ill. Admin. Code 1200.50. Administrative charges for the |
20 | | deposit of moneys This Section shall apply only to any form of |
21 | | fines, fees, or other collections created on or after August |
22 | | 15, 2014 ( the effective date of Public Act 98-965) this |
23 | | amendatory Act of the 98th General Assembly .
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24 | | Moneys in the State Treasurer's Administrative Fund are |
25 | | subject to appropriation by the General Assembly. |
26 | | (Source: P.A. 98-965, eff. 8-15-14.)
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1 | | Section 115-10. The State Treasurer's Bank Services Trust |
2 | | Fund Act is amended by changing Section 10 as follows:
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3 | | (30 ILCS 212/10)
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4 | | Sec. 10. Creation of Fund. There is hereby created in the |
5 | | State
treasury a special fund to be known as the State |
6 | | Treasurer's Bank Services
Trust Fund. Moneys deposited in the |
7 | | Fund shall be used by the
State
Treasurer to pay the cost of |
8 | | the following banking services: processing
of payments of |
9 | | taxes, fees, and other moneys due the State; transactional, |
10 | | technological, consultant, and legal service charges , and |
11 | | other operational expenses of the State Treasurer's Office |
12 | | related to the investment or safekeeping of funds under the |
13 | | Treasurer's
control; and the cost of paying bondholders and |
14 | | legal services under the State's general
obligation bond |
15 | | program.
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16 | | (Source: P.A. 98-909, eff. 8-15-14.)
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17 | | ARTICLE 120. NATURAL DISASTER CREDIT
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18 | | Section 120-5. The Illinois Income Tax Act is amended by |
19 | | changing Section 226 as follows:
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20 | | (35 ILCS 5/226) |
21 | | Sec. 226. Natural disaster credit. |
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1 | | (a) For taxable years that begin on or after January 1, |
2 | | 2017 and begin prior to January 1, 2019 2018 , each taxpayer who |
3 | | owns qualified real property located in a county in Illinois |
4 | | that was declared a State disaster area by the Governor due to |
5 | | flooding in 2017 or 2018 is entitled to a credit against the |
6 | | taxes imposed by subsections (a) and (b) of Section 201 of this |
7 | | Act in an amount equal to the lesser of $750 or the deduction |
8 | | allowed (whether or not the taxpayer determines taxable income |
9 | | under subsection (b) of Section 63 of the Internal Revenue |
10 | | Code) with respect to the qualified property under Section 165 |
11 | | of the Internal Revenue Code, determined without regard to the |
12 | | limitations imposed under subsection (h) of that Section. The |
13 | | township assessor or, if the township assessor is unable, the |
14 | | chief county assessment officer of the county in which the |
15 | | property is located, shall issue a certificate to the taxpayer |
16 | | identifying the taxpayer's property as damaged as a result of |
17 | | the natural disaster. The certificate shall include the name |
18 | | and address of the property owner, as well as the property |
19 | | index number or permanent index number (PIN) of the damaged |
20 | | property. The taxpayer shall attach a copy of such certificate |
21 | | to the taxpayer's return for the taxable year for which the |
22 | | credit is allowed. |
23 | | (b) In no event shall a credit under this Section reduce a |
24 | | taxpayer's liability to less than zero. If the amount of credit |
25 | | exceeds the tax liability for the year, the excess may be |
26 | | carried forward and applied to the tax liability for the 5 |
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1 | | taxable years following the excess credit year. The tax credit |
2 | | shall be applied to the earliest year for which there is a tax |
3 | | liability. If there are credits for more than one year that are |
4 | | available to offset liability, the earlier credit shall be |
5 | | applied first. |
6 | | (c) If the taxpayer is a partnership or Subchapter S |
7 | | corporation, the credit shall be allowed to the partners or |
8 | | shareholders in accordance with the determination of income and |
9 | | distributive share of income under Sections 702 and 704 and |
10 | | Subchapter S of the Internal Revenue Code. |
11 | | (d) A taxpayer is not entitled to the credit under this |
12 | | Section if the taxpayer receives a Natural Disaster Homestead |
13 | | Exemption under Section 15-173 of the Property Tax Code with |
14 | | respect to the qualified real property as a result of the |
15 | | natural disaster. |
16 | | (e) The township assessor or, if the township assessor is |
17 | | unable to certify, the chief county assessment officer of the |
18 | | county in which the property is located, shall certify to the |
19 | | Department a listing of the properties located within the |
20 | | county that have been damaged as a result of the natural |
21 | | disaster (including the name and address of the property owner |
22 | | and the property index number or permanent index number (PIN) |
23 | | of each damage property). |
24 | | (f) As used in this Section: |
25 | | (1) "Qualified real property" means real property that |
26 | | is: (i) the taxpayer's principal residence or owned by a |
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1 | | small business; (ii) damaged during the taxable year as a |
2 | | result of a disaster; and (iii) not used in a rental or |
3 | | leasing business. |
4 | | (2) "Small business" has the meaning given to that term |
5 | | in Section 1-75 of the Illinois Administrative Procedure |
6 | | Act.
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7 | | (Source: P.A. 100-555, eff. 11-16-17.)
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8 | | ARTICLE 999. MISCELLANEOUS PROVISIONS
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9 | | Section 999-90. The State Mandates Act is amended by adding |
10 | | Section 8.42 as follows:
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11 | | (30 ILCS 805/8.42 new) |
12 | | Sec. 8.42. Exempt mandate. Notwithstanding Sections 6 and 8 |
13 | | of this Act, no reimbursement by the State is required for the |
14 | | implementation of any mandate created by this amendatory Act of |
15 | | the 100th General Assembly.
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16 | | Section 999-95. No acceleration or delay. Where this Act |
17 | | makes changes in a statute that is represented in this Act by |
18 | | text that is not yet or no longer in effect (for example, a |
19 | | Section represented by multiple versions), the use of that text |
20 | | does not accelerate or delay the taking effect of (i) the |
21 | | changes made by this Act or (ii) provisions derived from any |
22 | | other Public Act.
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