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1		AN ACT concerning finance.
2		Be it enacted by the People of the State of Illinois,
3		represented in the General Assembly:
4		ARTICLE 1. SHORT TITLE; PURPOSE
5		Section 1-1. Short title. This Act may be cited as the
6		FY2021 Budget Implementation Act.
7		Section 1-5. Purpose. It is the purpose of this Act to make
8		changes in State programs that are necessary to implement the
9		State budget for Fiscal Year 2021.
10		ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS
11		Section 3-5. The Illinois Administrative Procedure Act is
12		amended by adding Sections 5-45.1 and 5-45.2 as follows:
13		(5 ILCS 100/5-45.1 new)
14		Sec. 5-45.1. Emergency rulemaking; Local Coronavirus
15		Urgent Remediation Emergency (or Local CURE) Support Program.
16		To provide for the expeditious and timely implementation of the
17		Local Coronavirus Urgent Remediation Emergency (or Local CURE)
18		Support Program, emergency rules implementing the Local
19		Coronavirus Urgent Remediation Emergency (or Local CURE)

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1		Support Program may be adopted in accordance with Section 5-45
2		by the Department of Commerce and Economic Opportunity. The
3		adoption of emergency rules authorized by Section 5-45 and this
4		Section is deemed to be necessary for the public interest,
5		safety, and welfare.
6		This Section is repealed on January 1, 2026.
7		(5 ILCS 100/5-45.2 new)
8		Sec. 5-45.2. Emergency rulemaking; Grants to local tourism
9		and convention bureaus. To provide for the expeditious and
10		timely implementation of the changes made to Section 605-705 of
11		the Department of Commerce and Economic Opportunity Law of the
12		Civil Administrative Code of Illinois by this amendatory Act of
13		the 101st General Assembly, emergency rules implementing the
14		changes made to Section 605-705 of the Department of Commerce
15		and Economic Opportunity Law of the Civil Administrative Code
16		of Illinois by this amendatory Act of the 101st General
17		Assembly may be adopted in accordance with Section 5-45 by the
18		Department of Commerce and Economic Opportunity. The adoption
19		of emergency rules authorized by Section 5-45 and this Section
20		is deemed to be necessary for the public interest, safety, and
21		welfare.
22		This Section is repealed on January 1, 2026.
23		Section 3-10. The Department of Commerce and Economic
24		Opportunity Law of the Civil Administrative Code of Illinois is

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1		amended by changing Sections 605-705 and 605-707 and by adding
2		Section 605-1045 as follows:
3		(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
4		Sec. 605-705. Grants to local tourism and convention
5		bureaus.
6		(a) To establish a grant program for local tourism and
7		convention bureaus. The Department will develop and implement a
8		program for the use of funds, as authorized under this Act, by
9		local tourism and convention bureaus. For the purposes of this
10		Act, bureaus eligible to receive funds are those local tourism
11		and convention bureaus that are (i) either units of local
12		government or incorporated as not-for-profit organizations;
13		(ii) in legal existence for a minimum of 2 years before July 1,
14		2001; (iii) operating with a paid, full-time staff whose sole
15		purpose is to promote tourism in the designated service area;
16		and (iv) affiliated with one or more municipalities or counties
17		that support the bureau with local hotel-motel taxes. After
18		July 1, 2001, bureaus requesting certification in order to
19		receive funds for the first time must be local tourism and
20		convention bureaus that are (i) either units of local
21		government or incorporated as not-for-profit organizations;
22		(ii) in legal existence for a minimum of 2 years before the
23		request for certification; (iii) operating with a paid,
24		full-time staff whose sole purpose is to promote tourism in the
25		designated service area; and (iv) affiliated with multiple

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1		municipalities or counties that support the bureau with local
2		hotel-motel taxes. Each bureau receiving funds under this Act
3		will be certified by the Department as the designated recipient
4		to serve an area of the State. Notwithstanding the criteria set
5		forth in this subsection (a), or any rule adopted under this
6		subsection (a), the Director of the Department may provide for
7		the award of grant funds to one or more entities if in the
8		Department's judgment that action is necessary in order to
9		prevent a loss of funding critical to promoting tourism in a
10		designated geographic area of the State.
11		(b) To distribute grants to local tourism and convention
12		bureaus from appropriations made from the Local Tourism Fund
13		for that purpose. Of the amounts appropriated annually to the
14		Department for expenditure under this Section prior to July 1,
15		2011, one-third of those monies shall be used for grants to
16		convention and tourism bureaus in cities with a population
17		greater than 500,000. The remaining two-thirds of the annual
18		appropriation prior to July 1, 2011 shall be used for grants to
19		convention and tourism bureaus in the remainder of the State,
20		in accordance with a formula based upon the population served.
21		Of the amounts appropriated annually to the Department for
22		expenditure under this Section beginning July 1, 2011, 18% of
23		such moneys shall be used for grants to convention and tourism
24		bureaus in cities with a population greater than 500,000. Of
25		the amounts appropriated annually to the Department for
26		expenditure under this Section beginning July 1, 2011, 82% of

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1		such moneys shall be used for grants to convention bureaus in
2		the remainder of the State, in accordance with a formula based
3		upon the population served. The Department may reserve up to 3%
4		of total local tourism funds available for costs of
5		administering the program to conduct audits of grants, to
6		provide incentive funds to those bureaus that will conduct
7		promotional activities designed to further the Department's
8		statewide advertising campaign, to fund special statewide
9		promotional activities, and to fund promotional activities
10		that support an increased use of the State's parks or historic
11		sites. The Department shall require that any convention and
12		tourism bureau receiving a grant under this Section that
13		requires matching funds shall provide matching funds equal to
14		no less than 50% of the grant amount except that in Fiscal Year
15		2021, the Department shall require that any convention and
16		tourism bureau receiving a grant under this Section that
17		requires matching funds shall provide matching funds equal to
18		no less than 25% of the grant amount. During fiscal year 2013,
19		the Department shall reserve $2,000,000 of the available local
20		tourism funds for appropriation to the Historic Preservation
21		Agency for the operation of the Abraham Lincoln Presidential
22		Library and Museum and State historic sites.
23		To provide for the expeditious and timely implementation of
24		the changes made by this amendatory Act of the 101st General
25		Assembly, emergency rules to implement the changes made by this
26		amendatory Act of the 101st General Assembly may be adopted by

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1		the Department subject to the provisions of Section 5-45 of the
2		Illinois Administrative Procedure Act.
3		(Source: P.A. 100-678, eff. 8-3-18.)
4		(20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
5		Sec. 605-707. International Tourism Program.
6		(a) The Department of Commerce and Economic Opportunity
7		must establish a program for international tourism. The
8		Department shall develop and implement the program on January
9		1, 2000 by rule. As part of the program, the Department may
10		work in cooperation with local convention and tourism bureaus
11		in Illinois in the coordination of international tourism
12		efforts at the State and local level. The Department may (i)
13		work in cooperation with local convention and tourism bureaus
14		for efficient use of their international tourism marketing
15		resources, (ii) promote Illinois in international meetings and
16		tourism markets, (iii) work with convention and tourism bureaus
17		throughout the State to increase the number of international
18		tourists to Illinois, (iv) provide training, research,
19		technical support, and grants to certified convention and
20		tourism bureaus, (v) provide staff, administration, and
21		related support required to manage the programs under this
22		Section, and (vi) provide grants for the development of or the
23		enhancement of international tourism attractions.
24		(b) The Department shall make grants for expenses related
25		to international tourism and pay for the staffing,

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1		administration, and related support from the International
2		Tourism Fund, a special fund created in the State Treasury. Of
3		the amounts deposited into the Fund in fiscal year 2000 after
4		January 1, 2000 through fiscal year 2011, 55% shall be used for
5		grants to convention and tourism bureaus in Chicago (other than
6		the City of Chicago's Office of Tourism) and 45% shall be used
7		for development of international tourism in areas outside of
8		Chicago. Of the amounts deposited into the Fund in fiscal year
9		2001 and thereafter, 55% shall be used for grants to convention
10		and tourism bureaus in Chicago, and of that amount not less
11		than 27.5% shall be used for grants to convention and tourism
12		bureaus in Chicago other than the City of Chicago's Office of
13		Tourism, and 45% shall be used for administrative expenses and
14		grants authorized under this Section and development of
15		international tourism in areas outside of Chicago, of which not
16		less than $1,000,000 shall be used annually to make grants to
17		convention and tourism bureaus in cities other than Chicago
18		that demonstrate their international tourism appeal and
19		request to develop or expand their international tourism
20		marketing program, and may also be used to provide grants under
21		item (vi) of subsection (a) of this Section. All of the amounts
22		deposited into the Fund in fiscal year 2012 and thereafter
23		shall be used for administrative expenses and grants authorized
24		under this Section and development of international tourism in
25		areas outside of Chicago, of which not less than $1,000,000
26		shall be used annually to make grants to convention and tourism

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1		bureaus in cities other than Chicago that demonstrate their
2		international tourism appeal and request to develop or expand
3		their international tourism marketing program, and may also be
4		used to provide grants under item (vi) of subsection (a) of
5		this Section. Amounts appropriated to the State Comptroller for
6		administrative expenses and grants authorized by the Illinois
7		Global Partnership Act are payable from the International
8		Tourism Fund. For Fiscal Year 2021 only, the administrative
9		expenses by the Department and the grants to convention and
10		visitors bureaus outside the City of Chicago may be expended
11		for the general purposes of promoting conventions and tourism.
12		(c) A convention and tourism bureau is eligible to receive
13		grant moneys under this Section if the bureau is certified to
14		receive funds under Title 14 of the Illinois Administrative
15		Code, Section 550.35. To be eligible for a grant, a convention
16		and tourism bureau must provide matching funds equal to the
17		grant amount. The Department shall require that any convention
18		and tourism bureau receiving a grant under this Section that
19		requires matching funds shall provide matching funds equal to
20		no less than 50% of the grant amount. In certain circumstances
21		as determined by the Director of Commerce and Economic
22		Opportunity, however, the City of Chicago's Office of Tourism
23		or any other convention and tourism bureau may provide matching
24		funds equal to no less than 50% of the grant amount to be
25		eligible to receive the grant. One-half of this 50% may be
26		provided through in-kind contributions. Grants received by the

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1		City of Chicago's Office of Tourism and by convention and
2		tourism bureaus in Chicago may be expended for the general
3		purposes of promoting conventions and tourism.
4		(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
5		98-252, eff. 8-9-13.)
6		(20 ILCS 605/605-1045 new)
7		Sec. 605-1045. Local Coronavirus Urgent Remediation
8		Emergency (or Local CURE) Support Program.
9		(a) Purpose. The Department may receive, directly or
10		indirectly, federal funds from the Coronavirus Relief Fund
11		provided to the State pursuant to Section 5001 of the federal
12		Coronavirus Aid, Relief, and Economic Security (CARES) Act to
13		provide financial support to units of local government for
14		purposes authorized by Section 5001 of the federal Coronavirus
15		Aid, Relief, and Economic Security (CARES) Act and related
16		federal guidance. Upon receipt of such funds, and
17		appropriations for their use, the Department shall administer a
18		Local Coronavirus Urgent Remediation Emergency (or Local CURE)
19		Support Program to provide financial support to units of local
20		government that have incurred necessary expenditures due to the
21		COVID-19 public health emergency. The Department shall provide
22		by rule the administrative framework for the Local CURE Support
23		Program.
24		(b) Allocations. A portion of the funds appropriated for
25		the Local CURE Support Program may be allotted to

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1		municipalities and counties based on proportionate population.
2		Units of local government, or portions thereof, located within
3		the five Illinois counties that received direct allotments from
4		the federal Coronavirus Relief Fund will not be included in the
5		support program allotments. The Department may establish other
6		administrative procedures for providing financial support to
7		units of local government. Appropriated funds may be used for
8		administration of the support program, including the hiring of
9		a service provider to assist with coordination and
10		administration.
11		(c) Administrative Procedures. The Department may
12		establish administrative procedures for the support program,
13		including any application procedures, grant agreements,
14		certifications, payment methodologies, and other
15		accountability measures that may be imposed upon recipients of
16		funds under the grant program. Financial support may be
17		provided in the form of grants or in the form of expense
18		reimbursements for disaster-related expenditures. The
19		emergency rulemaking process may be used to promulgate the
20		initial rules of the grant program.
21		(d) Definitions. As used in this Section:
22		(1) "COVID-19" means the novel coronavirus virus
23		disease deemed COVID-19 by the World Health Organization on
24		February 11, 2020.
25		(2) "Local government" or "unit of local government"
26		means any unit of local government as defined in Article

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1		VII, Section 1 of the Illinois Constitution.
2		(3) "Third party administrator" means a service
3		provider selected by the Department to provide operational
4		assistance with the administration of the support program.
5		(e) Powers of the Department. The Department has the power
6		to:
7		(1) Provide financial support to eligible units of
8		local government with funds appropriated from the Local
9		Coronavirus Urgent Remediation Emergency (Local CURE) Fund
10		to cover necessary costs incurred due to the COVID-19
11		public health emergency that are eligible to be paid using
12		federal funds from the Coronavirus Relief Fund.
13		(2) Enter into agreements, accept funds, issue grants
14		or expense reimbursements, and engage in cooperation with
15		agencies of the federal government and units of local
16		governments to carry out the purposes of this support
17		program, and to use funds appropriated from the Local
18		Coronavirus Urgent Remediation Emergency (Local CURE) Fund
19		fund upon such terms and conditions as may be established
20		by the federal government and the Department.
21		(3) Enter into agreements with third-party
22		administrators to assist the state with operational
23		assistance and administrative functions related to review
24		of documentation and processing of financial support
25		payments to units of local government.
26		(4) Establish applications, notifications, contracts,

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1		and procedures and adopt rules deemed necessary and
2		appropriate to carry out the provisions of this Section. To
3		provide for the expeditious and timely implementation of
4		this Act, emergency rules to implement any provision of
5		this Section may be adopted by the Department subject to
6		the provisions of Section 5-45 of the Illinois
7		Administrative Procedure Act.
8		(5) Provide staff, administration, and related support
9		required to manage the support program and pay for the
10		staffing, administration, and related support with funds
11		appropriated from the Local Coronavirus Urgent Remediation
12		Emergency (Local CURE) Fund.
13		(6) Exercise such other powers as are necessary or
14		incidental to the foregoing.
15		(f) Local CURE Financial Support to Local Governments. The
16		Department is authorized to provide financial support to
17		eligible units of local government including, but not limited
18		to, certified local health departments for necessary costs
19		incurred due to the COVID-19 public health emergency that are
20		eligible to be paid using federal funds from the Coronavirus
21		Relief Fund.
22		(1) Financial support funds may be used by a unit of
23		local government only for payment of costs that: (i) are
24		necessary expenditures incurred due to the public health
25		emergency of COVID-19; (ii) were not accounted for in the
26		most recent budget approved as of March 27, 2020 for the

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1		unit of local government; and (iii) were incurred between
2		March 1, 2020 and December 30, 2020.
3		(2) A unit of local government receiving financial
4		support funds under this program shall certify to the
5		Department that it shall use the funds in accordance with
6		the requirements of paragraph (1) and that any funds
7		received but not used for such purposes shall be repaid to
8		the Department.
9		(3) The Department shall make the determination to
10		provide financial support funds to a unit of local
11		government on the basis of criteria established by the
12		Department.
13		Section 3-15. The Department of Human Services Act is
14		amended by changing Section 10-25 as follows:
15		(20 ILCS 1305/10-25)
16		Sec. 10-25. Women, Infants, and Children Nutrition
17		Program.
18		(a) The Department shall participate in the Women, Infants
19		and Children Nutrition program of the federal government to the
20		maximum extent permitted by the federal appropriation and
21		allocation to the State of Illinois. In order to efficiently
22		process electronically issued WIC benefits, the Department may
23		use an account held outside of the state treasury for the
24		deposit and issuance of WIC benefits. The Department shall

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1		report quarterly to the Governor and the General Assembly the
2		status of obligations and expenditures of the WIC nutrition
3		program appropriation and make recommendations on actions
4		necessary to expend all available federal funds. Other
5		appropriations and funds from any public or private source in
6		addition to federal funds may be used by the Department for the
7		purpose of maximum participation in the WIC nutrition program.
8		(b) The Department shall maintain a drug abuse education
9		program for participants in the Women, Infants and Children
10		Nutrition Program. The program shall include but need not be
11		limited to (1) the provision of information concerning the
12		dangers of drug abuse and (2) the referral of participants who
13		are suspected drug abusers to drug abuse clinics, treatment
14		programs, counselors or other drug abuse treatment providers.
15		(c) The Department shall cooperate with the Department of
16		Public Health for purposes of the smoking cessation program for
17		participants in the Women, Infants and Children Nutrition
18		Program maintained by the Department of Public Health under
19		Section 2310-435 of the Department of Public Health Powers and
20		Duties Law (20 ILCS 2310/2310-435).
21		(d) The Department may contract with any bank as defined by
22		the Illinois Banking Act to redeem bank drafts issued by the
23		Department under the United States Department of Agriculture
24		Special Supplemental Food Program for Women, Infants and
25		Children (WIC). Any bank with which the Department has entered
26		into a contract to redeem bank drafts may receive, pursuant to

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1		an appropriation to the Department, an initial advance and
2		periodic payment of funds for the Women, Infants and Children
3		Program in amounts determined by the Secretary.
4		Notwithstanding any other law, such funds shall be retained in
5		a separate account by the bank. Any interest earned by monies
6		in such account shall accrue to the USDA Women, Infants and
7		Children Fund and shall be used exclusively for the redemption
8		of bank drafts issued by the Department. WIC program food funds
9		received by the bank from the Department shall be used
10		exclusively for the redemption of bank drafts. The bank shall
11		not use such food funds, or interest accrued thereon, for any
12		other purpose including, but not limited to, reimbursement of
13		administrative expenses or payments of administrative fees due
14		the bank pursuant to its contract or contracts with the
15		Department.
16		Such initial and periodic payments by the Department to the
17		bank shall be effected, pursuant to an appropriation, in an
18		amount needed for the redemption of bank drafts issued by the
19		Department under the United States Department of Agriculture
20		Special Supplemental Food Program for Women, Infants and
21		Children in any initial or succeeding period. The State
22		Comptroller shall, upon presentation by the Secretary of
23		adequate certification of funds needed for redemption of bank
24		drafts, promptly draw a warrant payable to the bank for deposit
25		to the separate account of the bank. Such certification may be
26		in magnetic tape or computer output form, indicating the amount

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1		of the total payment made by the bank for the redemption of
2		bank drafts from funds provided to the bank under this Section.
3		The separate account of the bank established under this
4		Section, any payments to that account, and the use of such
5		account and funds shall be subject to (1) audit by the
6		Department or a private contractor authorized by the Department
7		to conduct audits, including but not limited to such audits as
8		may be required by State law, (2) audit by the federal
9		government or a private contractor authorized by the federal
10		government, and (3) post audit pursuant to the Illinois State
11		Auditing Act.
12		(e) The Department may include a program of lactation
13		support services as part of the benefits and services provided
14		for pregnant and breast feeding participants in the Women,
15		Infants and Children Nutrition Program. The program may include
16		payment for breast pumps, breast shields, or any supply deemed
17		essential for the successful maintenance of lactation, as well
18		as lactation specialists who are registered nurses, licensed
19		dietitians, or persons who have successfully completed a
20		lactation management training program.
21		(f) The Department shall coordinate the operation of the
22		Women, Infants and Children program with the Medicaid program
23		by interagency agreement whereby each program provides
24		information about the services offered by the other to
25		applicants for services.
26		(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)

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1		Section 3-20. The Department of Labor Law of the Civil
2		Administrative Code of Illinois is amended by changing Section
3		1505-210 as follows:
4		(20 ILCS 1505/1505-210)
5		Sec. 1505-210. Funds. The Department has the authority to
6		apply for, accept, receive, expend, and administer on behalf of
7		the State any grants, gifts, bequests, loans, indirect cost
8		reimbursements, funds, or anything else of value made available
9		to the Department from any source for assistance with outreach
10		activities related to the Department's enforcement efforts and
11		staffing assistance for boards and commissions under the
12		purview of the Department. Any federal indirect cost
13		reimbursements received by the Department pursuant to this
14		Section shall be deposited into the Department of Labor Federal
15		Indirect Cost Fund, and such moneys shall be used only for the
16		purposes for which they are allowed. Any other federal funds
17		received by the Department pursuant to this Section shall be
18		deposited in a trust fund with the State Treasurer and held and
19		disbursed by him or her in accordance with the Treasurer as
20		Custodian of Funds Act, provided that such moneys shall be used
21		only for the purposes for which they are contributed and any
22		balance remaining shall be returned to the contributor. The
23		Department is authorized to promulgate such rules and enter
24		into such contracts as it may deem necessary in carrying out

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1		the provisions of this Section.
2		(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
3		ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS
4		Section 5-5. The State Finance Act is amended by changing
5		Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12,
6		8g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932,
7		5.933, 6z-120, 6z-121, and 6z-122 as follows:
8		(30 ILCS 105/5.930 new)
9		Sec. 5.930. The Department of Labor Federal Indirect Cost
10		Fund.
11		(30 ILCS 105/5.931 new)
12		Sec. 5.931. The Disaster Response and Recovery Fund.
13		(30 ILCS 105/5.932 new)
14		Sec. 5.932. The State Coronavirus Urgent Remediation
15		Emergency Fund.
16		(30 ILCS 105/5.933 new)
17		Sec. 5.933. The Local Coronavirus Urgent Remediation
18		Emergency Fund.
19		(30 ILCS 105/5h.5)

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1		Sec. 5h.5. Cash flow borrowing and general funds liquidity;
2		Fiscal Years 2018, 2019, 2020, and 2021.
3		(a) In order to meet cash flow deficits and to maintain
4		liquidity in general funds and the Health Insurance Reserve
5		Fund, on and after July 1, 2017 and through June 30 March 1,
6		2021, the State Treasurer and the State Comptroller, in
7		consultation with the Governor's Office of Management and
8		Budget, shall make transfers to general funds and the Health
9		Insurance Reserve Fund, as directed by the State Comptroller,
10		out of special funds of the State, to the extent allowed by
11		federal law.
12		No such transfer may reduce the cumulative balance of all
13		of the special funds of the State to an amount less than the
14		total debt service payable during the 12 months immediately
15		following the date of the transfer on any bonded indebtedness
16		of the State and any certificates issued under the Short Term
17		Borrowing Act. At no time shall the outstanding total transfers
18		made from the special funds of the State to general funds and
19		the Health Insurance Reserve Fund under this Section exceed
20		$1,500,000,000 $1,200,000,000; once the amount of
21		$1,500,000,000 $1,200,000,000 has been transferred from the
22		special funds of the State to general funds and the Health
23		Insurance Reserve Fund, additional transfers may be made from
24		the special funds of the State to general funds and the Health
25		Insurance Reserve Fund under this Section only to the extent
26		that moneys have first been re-transferred from general funds

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1		and the Health Insurance Reserve Fund to those special funds of
2		the State. Notwithstanding any other provision of this Section,
3		no such transfer may be made from any special fund that is
4		exclusively collected by or directly appropriated to any other
5		constitutional officer without the written approval of that
6		constitutional officer.
7		(b) If moneys have been transferred to general funds and
8		the Health Insurance Reserve Fund pursuant to subsection (a) of
9		this Section, Public Act 100-23 shall constitute the continuing
10		authority for and direction to the State Treasurer and State
11		Comptroller to reimburse the funds of origin from general funds
12		by transferring to the funds of origin, at such times and in
13		such amounts as directed by the Comptroller when necessary to
14		support appropriated expenditures from the funds, an amount
15		equal to that transferred from them plus any interest that
16		would have accrued thereon had the transfer not occurred,
17		except that any moneys transferred pursuant to subsection (a)
18		of this Section shall be repaid to the fund of origin within 48
19		months after the date on which they were borrowed. When any of
20		the funds from which moneys have been transferred pursuant to
21		subsection (a) have insufficient cash from which the State
22		Comptroller may make expenditures properly supported by
23		appropriations from the fund, then the State Treasurer and
24		State Comptroller shall transfer from general funds to the fund
25		only such amount as is immediately necessary to satisfy
26		outstanding expenditure obligations on a timely basis.

HB0357 Enrolled - 21 - LRB101 05160 RJF 50172 b
1		(c) On the first day of each quarterly period in each
2		fiscal year, until such time as a report indicates that all
3		moneys borrowed and interest pursuant to this Section have been
4		repaid, the Comptroller shall provide to the President and the
5		Minority Leader of the Senate, the Speaker and the Minority
6		Leader of the House of Representatives, and the Commission on
7		Government Forecasting and Accountability a report on all
8		transfers made pursuant to this Section in the prior quarterly
9		period. The report must be provided in electronic format. The
10		report must include all of the following:
11		(1) the date each transfer was made;
12		(2) the amount of each transfer;
13		(3) in the case of a transfer from general funds to a
14		fund of origin pursuant to subsection (b) of this Section,
15		the amount of interest being paid to the fund of origin;
16		and
17		(4) the end of day balance of the fund of origin, the
18		general funds, and the Health Insurance Reserve Fund on the
19		date the transfer was made.
20		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
21		101-10, eff. 6-5-19.)
22		(30 ILCS 105/6z-45)
23		Sec. 6z-45. The School Infrastructure Fund.
24		(a) The School Infrastructure Fund is created as a special
25		fund in the State Treasury.

HB0357 Enrolled - 22 - LRB101 05160 RJF 50172 b
1		In addition to any other deposits authorized by law,
2		beginning January 1, 2000, on the first day of each month, or
3		as soon thereafter as may be practical, the State Treasurer and
4		State Comptroller shall transfer the sum of $5,000,000 from the
5		General Revenue Fund to the School Infrastructure Fund, except
6		that, notwithstanding any other provision of law, and in
7		addition to any other transfers that may be provided for by
8		law, before June 30, 2012, the Comptroller and the Treasurer
9		shall transfer $45,000,000 from the General Revenue Fund into
10		the School Infrastructure Fund, and, for fiscal year 2013 only,
11		the Treasurer and the Comptroller shall transfer $1,250,000
12		from the General Revenue Fund to the School Infrastructure Fund
13		on the first day of each month; provided, however, that no such
14		transfers shall be made from July 1, 2001 through June 30,
15		2003.
16		(a-5) Money in the School Infrastructure Fund may be used
17		to pay the expenses of the State Board of Education, the
18		Governor's Office of Management and Budget, and the Capital
19		Development Board in administering programs under the School
20		Construction Law, the total expenses not to exceed $1,315,000
21		in any fiscal year.
22		(b) Subject to the transfer provisions set forth below,
23		money in the School Infrastructure Fund shall, if and when the
24		State of Illinois incurs any bonded indebtedness for the
25		construction of school improvements under subsection (e) of
26		Section 5 of the General Obligation Bond Act, be set aside and

HB0357 Enrolled - 23 - LRB101 05160 RJF 50172 b
1		used for the purpose of paying and discharging annually the
2		principal and interest on that bonded indebtedness then due and
3		payable, and for no other purpose.
4		In addition to other transfers to the General Obligation
5		Bond Retirement and Interest Fund made pursuant to Section 15
6		of the General Obligation Bond Act, upon each delivery of bonds
7		issued for construction of school improvements under the School
8		Construction Law, the State Comptroller shall compute and
9		certify to the State Treasurer the total amount of principal
10		of, interest on, and premium, if any, on such bonds during the
11		then current and each succeeding fiscal year. With respect to
12		the interest payable on variable rate bonds, such
13		certifications shall be calculated at the maximum rate of
14		interest that may be payable during the fiscal year, after
15		taking into account any credits permitted in the related
16		indenture or other instrument against the amount of such
17		interest required to be appropriated for that period.
18		On or before the last day of each month, the State
19		Treasurer and State Comptroller shall transfer from the School
20		Infrastructure Fund to the General Obligation Bond Retirement
21		and Interest Fund an amount sufficient to pay the aggregate of
22		the principal of, interest on, and premium, if any, on the
23		bonds payable on their next payment date, divided by the number
24		of monthly transfers occurring between the last previous
25		payment date (or the delivery date if no payment date has yet
26		occurred) and the next succeeding payment date. Interest

HB0357 Enrolled - 24 - LRB101 05160 RJF 50172 b
1		payable on variable rate bonds shall be calculated at the
2		maximum rate of interest that may be payable for the relevant
3		period, after taking into account any credits permitted in the
4		related indenture or other instrument against the amount of
5		such interest required to be appropriated for that period.
6		Interest for which moneys have already been deposited into the
7		capitalized interest account within the General Obligation
8		Bond Retirement and Interest Fund shall not be included in the
9		calculation of the amounts to be transferred under this
10		subsection.
11		(b-5) The money deposited into the School Infrastructure
12		Fund from transfers pursuant to subsections (c-30) and (c-35)
13		of Section 13 of the Illinois Gambling Act shall be applied,
14		without further direction, as provided in subsection (b-3) of
15		Section 5-35 of the School Construction Law.
16		(b-7) In fiscal year 2021 only, of the surplus, if any, in
17		the School Infrastructure Fund after payments made pursuant to
18		subsections (a-5), (b), and (b-5) of this Section, $20,000,000
19		shall be transferred to the General Revenue Fund.
20		(c) The surplus, if any, in the School Infrastructure Fund
21		after payments made pursuant to subsections (a-5), (b), and
22		(b-5), and (b-7) of this Section shall, subject to
23		appropriation, be used as follows:
24		First - to make 3 payments to the School Technology
25		Revolving Loan Fund as follows:
26		Transfer of $30,000,000 in fiscal year 1999;

HB0357 Enrolled - 25 - LRB101 05160 RJF 50172 b
1		Transfer of $20,000,000 in fiscal year 2000; and
2		Transfer of $10,000,000 in fiscal year 2001.
3		Second - to pay any amounts due for grants for school
4		construction projects and debt service under the School
5		Construction Law.
6		Third - to pay any amounts due for grants for school
7		maintenance projects under the School Construction Law.
8		(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
9		(30 ILCS 105/6z-57)
10		Sec. 6z-57. The Presidential Library and Museum Operating
11		Fund.
12		(a) There is created in the State treasury a special fund
13		to be known as the Presidential Library and Museum Operating
14		Fund. All moneys received by the Abraham Lincoln Presidential
15		Library and Museum from admission fees, retail sales, and
16		registration fees from conferences and other educational
17		programs shall be deposited into the Fund. The fund may also
18		receive transfers, awards, deposits or other funds made
19		available from any public or private source to support the
20		operations and programming of the Abraham Lincoln Presidential
21		Library and Museum. In addition, money shall be deposited into
22		the Fund as provided by law.
23		(b) Money in the Fund may be used, subject to
24		appropriation, for the operational support of the Abraham
25		Lincoln Presidential Library and Museum and for programs

HB0357 Enrolled - 26 - LRB101 05160 RJF 50172 b
1		related to the Presidential Library and Museum at public
2		institutions of higher education.
3		(c) The Presidential Library and Museum Operating Fund is
4		not subject to administrative charges or charge-backs,
5		including but not limited to those authorized under Section 8h
6		of the State Finance Act.
7		(Source: P.A. 96-1312, eff. 7-27-10.)
8		(30 ILCS 105/6z-63)
9		Sec. 6z-63. The Professional Services Fund.
10		(a) The Professional Services Fund is created as a
11		revolving fund in the State treasury. The following moneys
12		shall be deposited into the Fund:
13		(1) amounts authorized for transfer to the Fund from
14		the General Revenue Fund and other State funds (except for
15		funds classified by the Comptroller as federal trust funds
16		or State trust funds) pursuant to State law or Executive
17		Order;
18		(2) federal funds received by the Department of Central
19		Management Services (the "Department") as a result of
20		expenditures from the Fund;
21		(3) interest earned on moneys in the Fund; and
22		(4) receipts or inter-fund transfers resulting from
23		billings issued by the Department to State agencies for the
24		cost of professional services rendered by the Department
25		that are not compensated through the specific fund

HB0357 Enrolled - 27 - LRB101 05160 RJF 50172 b
1		transfers authorized by this Section.
2		(b) Moneys in the Fund may be used by the Department for
3		reimbursement or payment for:
4		(1) providing professional services to State agencies
5		or other State entities;
6		(2) rendering other services to State agencies at the
7		Governor's direction or to other State entities upon
8		agreement between the Director of Central Management
9		Services and the appropriate official or governing body of
10		the other State entity; or
11		(3) providing for payment of administrative and other
12		expenses incurred by the Department in providing
13		professional services.
14		Beginning in fiscal year 2021, moneys in the Fund may also
15		be appropriated to and used by the Executive Ethics Commission
16		for oversight and administration and by the Chief Procurement
17		Officer for general services and operation of the BidBuy system
18		previously administered by the Department.
19		(c) State agencies or other State entities may direct the
20		Comptroller to process inter-fund transfers or make payment
21		through the voucher and warrant process to the Professional
22		Services Fund in satisfaction of billings issued under
23		subsection (a) of this Section.
24		(d) Reconciliation. For the fiscal year beginning on July
25		1, 2004 only, the Director of Central Management Services (the
26		"Director") shall order that each State agency's payments and

HB0357 Enrolled - 28 - LRB101 05160 RJF 50172 b
1		transfers made to the Fund be reconciled with actual Fund costs
2		for professional services provided by the Department on no less
3		than an annual basis. The Director may require reports from
4		State agencies as deemed necessary to perform this
5		reconciliation.
6		(e) (Blank). The following amounts are authorized for
7		transfer into the Professional Services Fund for the fiscal
8		year beginning July 1, 2004:
9		General Revenue Fund...........................$5,440,431
10		Road Fund........................................$814,468
11		Motor Fuel Tax Fund..............................$263,500
12		Child Support Administrative Fund................$234,013
13		Professions Indirect Cost Fund...................$276,800
14		Capital Development Board Revolving Fund.........$207,610
15		Bank & Trust Company Fund........................$200,214
16		State Lottery Fund...............................$193,691
17		Insurance Producer Administration Fund...........$174,672
18		Insurance Financial Regulation Fund..............$168,327
19		Illinois Clean Water Fund........................$124,675
20		Clean Air Act (CAA) Permit Fund...................$91,803
21		Statistical Services Revolving Fund...............$90,959
22		Financial Institution Fund.......................$109,428
23		Horse Racing Fund.................................$71,127
24		Health Insurance Reserve Fund.....................$66,577
25		Solid Waste Management Fund.......................$61,081
26		Guardianship and Advocacy Fund.....................$1,068

HB0357 Enrolled - 29 - LRB101 05160 RJF 50172 b
1		Agricultural Premium Fund............................$493
2		Wildlife and Fish Fund...............................$247
3		Radiation Protection Fund.........................$33,277
4		Nuclear Safety Emergency Preparedness Fund........$25,652
5		Tourism Promotion Fund.............................$6,814
6		All of these transfers shall be made on July 1, 2004, or as
7		soon thereafter as practical. These transfers shall be made
8		notwithstanding any other provision of State law to the
9		contrary.
10		(e-5) (Blank). Notwithstanding any other provision of
11		State law to the contrary, on or after July 1, 2005 and through
12		June 30, 2006, in addition to any other transfers that may be
13		provided for by law, at the direction of and upon notification
14		from the Director of Central Management Services, the State
15		Comptroller shall direct and the State Treasurer shall transfer
16		amounts into the Professional Services Fund from the designated
17		funds not exceeding the following totals:
18		Food and Drug Safety Fund..........................$3,249
19		Financial Institution Fund........................$12,942
20		General Professions Dedicated Fund.................$8,579
21		Illinois Department of Agriculture
22		Laboratory Services Revolving Fund...........$1,963
23		Illinois Veterans' Rehabilitation Fund............$11,275
24		State Boating Act Fund............................$27,000
25		State Parks Fund..................................$22,007
26		Agricultural Premium Fund.........................$59,483

HB0357 Enrolled - 30 - LRB101 05160 RJF 50172 b
1		Fire Prevention Fund..............................$29,862
2		Mental Health Fund................................$78,213
3		Illinois State Pharmacy Disciplinary Fund..........$2,744
4		Radiation Protection Fund.........................$16,034
5		Solid Waste Management Fund.......................$37,669
6		Illinois Gaming Law Enforcement Fund...............$7,260
7		Subtitle D Management Fund.........................$4,659
8		Illinois State Medical Disciplinary Fund...........$8,602
9		Department of Children and
10		Family Services Training Fund.................$29,906
11		Facility Licensing Fund............................$1,083
12		Youth Alcoholism and Substance
13		Abuse Prevention Fund..........................$2,783
14		Plugging and Restoration Fund......................$1,105
15		State Crime Laboratory Fund........................$1,353
16		Motor Vehicle Theft Prevention Trust Fund..........$9,190
17		Weights and Measures Fund..........................$4,932
18		Solid Waste Management Revolving
19		Loan Fund......................................$2,735
20		Illinois School Asbestos Abatement Fund............$2,166
21		Violence Prevention Fund...........................$5,176
22		Capital Development Board Revolving Fund..........$14,777
23		DCFS Children's Services Fund..................$1,256,594
24		State Police DUI Fund..............................$1,434
25		Illinois Health Facilities Planning Fund...........$3,191
26		Emergency Public Health Fund.......................$7,996

HB0357 Enrolled - 31 - LRB101 05160 RJF 50172 b
1		Fair and Exposition Fund...........................$3,732
2		Nursing Dedicated and Professional Fund............$5,792
3		Optometric Licensing and Disciplinary Board Fund...$1,032
4		Underground Resources Conservation Enforcement Fund.$1,221
5		State Rail Freight Loan Repayment Fund.............$6,434
6		Drunk and Drugged Driving Prevention Fund..........$5,473
7		Illinois Affordable Housing Trust Fund...........$118,222
8		Community Water Supply Laboratory Fund............$10,021
9		Used Tire Management Fund.........................$17,524
10		Natural Areas Acquisition Fund....................$15,501
11		Open Space Lands Acquisition
12		and Development Fund..........................$49,105
13		Working Capital Revolving Fund...................$126,344
14		State Garage Revolving Fund.......................$92,513
15		Statistical Services Revolving Fund..............$181,949
16		Paper and Printing Revolving Fund..................$3,632
17		Air Transportation Revolving Fund..................$1,969
18		Communications Revolving Fund....................$304,278
19		Environmental Laboratory Certification Fund........$1,357
20		Public Health Laboratory Services Revolving Fund...$5,892
21		Provider Inquiry Trust Fund........................$1,742
22		Lead Poisoning Screening,
23		Prevention, and Abatement Fund.................$8,200
24		Drug Treatment Fund...............................$14,028
25		Feed Control Fund..................................$2,472
26		Plumbing Licensure and Program Fund................$3,521

HB0357 Enrolled - 32 - LRB101 05160 RJF 50172 b
1		Insurance Premium Tax Refund Fund..................$7,872
2		Tax Compliance and Administration Fund.............$5,416
3		Appraisal Administration Fund......................$2,924
4		Trauma Center Fund................................$40,139
5		Alternate Fuels Fund...............................$1,467
6		Illinois State Fair Fund..........................$13,844
7		State Asset Forfeiture Fund........................$8,210
8		Federal Asset Forfeiture Fund......................$6,471
9		Department of Corrections Reimbursement
10		and Education Fund............................$78,965
11		Health Facility Plan Review Fund...................$3,444
12		LEADS Maintenance Fund.............................$6,075
13		State Offender DNA Identification
14		System Fund....................................$1,712
15		Illinois Historic Sites Fund.......................$4,511
16		Public Pension Regulation Fund.....................$2,313
17		Workforce, Technology, and Economic
18		Development Fund...............................$5,357
19		Renewable Energy Resources Trust Fund.............$29,920
20		Energy Efficiency Trust Fund.......................$8,368
21		Pesticide Control Fund.............................$6,687
22		Conservation 2000 Fund............................$30,764
23		Wireless Carrier Reimbursement Fund...............$91,024
24		International Tourism Fund........................$13,057
25		Public Transportation Fund.......................$701,837
26		Horse Racing Fund.................................$18,589

HB0357 Enrolled - 33 - LRB101 05160 RJF 50172 b
1		Death Certificate Surcharge Fund...................$1,901
2		State Police Wireless Service
3		Emergency Fund.................................$1,012
4		Downstate Public Transportation Fund.............$112,085
5		Motor Carrier Safety Inspection Fund...............$6,543
6		State Police Whistleblower Reward
7		and Protection Fund............................$1,894
8		Illinois Standardbred Breeders Fund................$4,412
9		Illinois Thoroughbred Breeders Fund................$6,635
10		Illinois Clean Water Fund.........................$17,579
11		Independent Academic Medical Center Fund...........$5,611
12		Child Support Administrative Fund................$432,527
13		Corporate Headquarters Relocation
14		Assistance Fund................................$4,047
15		Local Initiative Fund.............................$58,762
16		Tourism Promotion Fund............................$88,072
17		Digital Divide Elimination Fund...................$11,593
18		Presidential Library and Museum Operating Fund.....$4,624
19		Metro-East Public Transportation Fund.............$47,787
20		Medical Special Purposes Trust Fund...............$11,779
21		Dram Shop Fund....................................$11,317
22		Illinois State Dental Disciplinary Fund............$1,986
23		Hazardous Waste Research Fund......................$1,333
24		Real Estate License Administration Fund...........$10,886
25		Traffic and Criminal Conviction
26		Surcharge Fund................................$44,798

HB0357 Enrolled - 34 - LRB101 05160 RJF 50172 b
1		Criminal Justice Information
2		Systems Trust Fund.............................$5,693
3		Design Professionals Administration
4		and Investigation Fund.........................$2,036
5		State Surplus Property Revolving Fund..............$6,829
6		Illinois Forestry Development Fund.................$7,012
7		State Police Services Fund........................$47,072
8		Youth Drug Abuse Prevention Fund...................$1,299
9		Metabolic Screening and Treatment Fund............$15,947
10		Insurance Producer Administration Fund............$30,870
11		Coal Technology Development Assistance Fund.......$43,692
12		Rail Freight Loan Repayment Fund...................$1,016
13		Low-Level Radioactive Waste
14		Facility Development and Operation Fund......$1,989
15		Environmental Protection Permit and Inspection Fund.$32,125
16		Park and Conservation Fund........................$41,038
17		Local Tourism Fund................................$34,492
18		Illinois Capital Revolving Loan Fund..............$10,624
19		Illinois Equity Fund...............................$1,929
20		Large Business Attraction Fund.....................$5,554
21		Illinois Beach Marina Fund.........................$5,053
22		International and Promotional Fund.................$1,466
23		Public Infrastructure Construction
24		Loan Revolving Fund............................$3,111
25		Insurance Financial Regulation Fund...............$42,575
26		Total $4,975,487

HB0357 Enrolled - 35 - LRB101 05160 RJF 50172 b
1		(e-7) (Blank). Notwithstanding any other provision of
2		State law to the contrary, on or after July 1, 2006 and through
3		June 30, 2007, in addition to any other transfers that may be
4		provided for by law, at the direction of and upon notification
5		from the Director of Central Management Services, the State
6		Comptroller shall direct and the State Treasurer shall transfer
7		amounts into the Professional Services Fund from the designated
8		funds not exceeding the following totals:
9		Food and Drug Safety Fund..........................$3,300
10		Financial Institution Fund........................$13,000
11		General Professions Dedicated Fund.................$8,600
12		Illinois Department of Agriculture
13		Laboratory Services Revolving Fund.............$2,000
14		Illinois Veterans' Rehabilitation Fund............$11,300
15		State Boating Act Fund............................$27,200
16		State Parks Fund..................................$22,100
17		Agricultural Premium Fund.........................$59,800
18		Fire Prevention Fund..............................$30,000
19		Mental Health Fund................................$78,700
20		Illinois State Pharmacy Disciplinary Fund..........$2,800
21		Radiation Protection Fund.........................$16,100
22		Solid Waste Management Fund.......................$37,900
23		Illinois Gaming Law Enforcement Fund...............$7,300
24		Subtitle D Management Fund.........................$4,700
25		Illinois State Medical Disciplinary Fund...........$8,700
26		Facility Licensing Fund............................$1,100

HB0357 Enrolled - 36 - LRB101 05160 RJF 50172 b
1		Youth Alcoholism and
2		Substance Abuse Prevention Fund................$2,800
3		Plugging and Restoration Fund......................$1,100
4		State Crime Laboratory Fund........................$1,400
5		Motor Vehicle Theft Prevention Trust Fund..........$9,200
6		Weights and Measures Fund..........................$5,000
7		Illinois School Asbestos Abatement Fund............$2,200
8		Violence Prevention Fund...........................$5,200
9		Capital Development Board Revolving Fund..........$14,900
10		DCFS Children's Services Fund..................$1,294,000
11		State Police DUI Fund..............................$1,400
12		Illinois Health Facilities Planning Fund...........$3,200
13		Emergency Public Health Fund.......................$8,000
14		Fair and Exposition Fund...........................$3,800
15		Nursing Dedicated and Professional Fund............$5,800
16		Optometric Licensing and Disciplinary Board Fund...$1,000
17		Underground Resources Conservation
18		Enforcement Fund...............................$1,200
19		State Rail Freight Loan Repayment Fund.............$6,500
20		Drunk and Drugged Driving Prevention Fund..........$5,500
21		Illinois Affordable Housing Trust Fund...........$118,900
22		Community Water Supply Laboratory Fund............$10,100
23		Used Tire Management Fund.........................$17,600
24		Natural Areas Acquisition Fund....................$15,600
25		Open Space Lands Acquisition
26		and Development Fund..........................$49,400

HB0357 Enrolled - 37 - LRB101 05160 RJF 50172 b
1		Working Capital Revolving Fund...................$127,100
2		State Garage Revolving Fund.......................$93,100
3		Statistical Services Revolving Fund..............$183,000
4		Paper and Printing Revolving Fund..................$3,700
5		Air Transportation Revolving Fund..................$2,000
6		Communications Revolving Fund....................$306,100
7		Environmental Laboratory Certification Fund........$1,400
8		Public Health Laboratory Services
9		Revolving Fund.................................$5,900
10		Provider Inquiry Trust Fund........................$1,800
11		Lead Poisoning Screening, Prevention,
12		and Abatement Fund.............................$8,200
13		Drug Treatment Fund...............................$14,100
14		Feed Control Fund..................................$2,500
15		Plumbing Licensure and Program Fund................$3,500
16		Insurance Premium Tax Refund Fund..................$7,900
17		Tax Compliance and Administration Fund.............$5,400
18		Appraisal Administration Fund......................$2,900
19		Trauma Center Fund................................$40,400
20		Alternate Fuels Fund...............................$1,500
21		Illinois State Fair Fund..........................$13,900
22		State Asset Forfeiture Fund........................$8,300
23		Department of Corrections
24		Reimbursement and Education Fund..............$79,400
25		Health Facility Plan Review Fund...................$3,500
26		LEADS Maintenance Fund.............................$6,100

HB0357 Enrolled - 38 - LRB101 05160 RJF 50172 b
1		State Offender DNA Identification System Fund......$1,700
2		Illinois Historic Sites Fund.......................$4,500
3		Public Pension Regulation Fund.....................$2,300
4		Workforce, Technology, and Economic
5		Development Fund...............................$5,400
6		Renewable Energy Resources Trust Fund.............$30,100
7		Energy Efficiency Trust Fund.......................$8,400
8		Pesticide Control Fund.............................$6,700
9		Conservation 2000 Fund............................$30,900
10		Wireless Carrier Reimbursement Fund...............$91,600
11		International Tourism Fund........................$13,100
12		Public Transportation Fund.......................$705,900
13		Horse Racing Fund.................................$18,700
14		Death Certificate Surcharge Fund...................$1,900
15		State Police Wireless Service Emergency Fund.......$1,000
16		Downstate Public Transportation Fund.............$112,700
17		Motor Carrier Safety Inspection Fund...............$6,600
18		State Police Whistleblower
19		Reward and Protection Fund.....................$1,900
20		Illinois Standardbred Breeders Fund................$4,400
21		Illinois Thoroughbred Breeders Fund................$6,700
22		Illinois Clean Water Fund.........................$17,700
23		Child Support Administrative Fund................$435,100
24		Tourism Promotion Fund............................$88,600
25		Digital Divide Elimination Fund...................$11,700
26		Presidential Library and Museum Operating Fund.....$4,700

HB0357 Enrolled - 39 - LRB101 05160 RJF 50172 b
1		Metro-East Public Transportation Fund.............$48,100
2		Medical Special Purposes Trust Fund...............$11,800
3		Dram Shop Fund....................................$11,400
4		Illinois State Dental Disciplinary Fund............$2,000
5		Hazardous Waste Research Fund......................$1,300
6		Real Estate License Administration Fund...........$10,900
7		Traffic and Criminal Conviction Surcharge Fund....$45,100
8		Criminal Justice Information Systems Trust Fund....$5,700
9		Design Professionals Administration
10		and Investigation Fund.........................$2,000
11		State Surplus Property Revolving Fund..............$6,900
12		State Police Services Fund........................$47,300
13		Youth Drug Abuse Prevention Fund...................$1,300
14		Metabolic Screening and Treatment Fund............$16,000
15		Insurance Producer Administration Fund............$31,100
16		Coal Technology Development Assistance Fund.......$43,900
17		Low-Level Radioactive Waste Facility
18		Development and Operation Fund.................$2,000
19		Environmental Protection Permit
20		and Inspection Fund...........................$32,300
21		Park and Conservation Fund........................$41,300
22		Local Tourism Fund................................$34,700
23		Illinois Capital Revolving Loan Fund..............$10,700
24		Illinois Equity Fund...............................$1,900
25		Large Business Attraction Fund.....................$5,600
26		Illinois Beach Marina Fund.........................$5,100

HB0357 Enrolled - 40 - LRB101 05160 RJF 50172 b
1		International and Promotional Fund.................$1,500
2		Public Infrastructure Construction
3		Loan Revolving Fund............................$3,100
4		Insurance Financial Regulation Fund...............$42,800
5		Total $4,918,200
6		(e-10) (Blank). Notwithstanding any other provision of
7		State law to the contrary and in addition to any other
8		transfers that may be provided for by law, on the first day of
9		each calendar quarter of the fiscal year beginning July 1,
10		2005, or as soon as may be practical thereafter, the State
11		Comptroller shall direct and the State Treasurer shall transfer
12		from each designated fund into the Professional Services Fund
13		amounts equal to one-fourth of each of the following totals:
14		General Revenue Fund...........................$4,440,000
15		Road Fund......................................$5,324,411
16		Total $9,764,411
17		(e-15) (Blank). Notwithstanding any other provision of
18		State law to the contrary and in addition to any other
19		transfers that may be provided for by law, the State
20		Comptroller shall direct and the State Treasurer shall transfer
21		from the funds specified into the Professional Services Fund
22		according to the schedule specified herein as follows:
23		General Revenue Fund...........................$4,466,000
24		Road Fund......................................$5,355,500
25		Total $9,821,500
26		One-fourth of the specified amount shall be transferred on

HB0357 Enrolled - 41 - LRB101 05160 RJF 50172 b
1		each of July 1 and October 1, 2006, or as soon as may be
2		practical thereafter, and one-half of the specified amount
3		shall be transferred on January 1, 2007, or as soon as may be
4		practical thereafter.
5		(e-20) (Blank). Notwithstanding any other provision of
6		State law to the contrary, on or after July 1, 2010 and through
7		June 30, 2011, in addition to any other transfers that may be
8		provided for by law, at the direction of and upon notification
9		from the Director of Central Management Services, the State
10		Comptroller shall direct and the State Treasurer shall transfer
11		amounts into the Professional Services Fund from the designated
12		funds not exceeding the following totals:
13		Grade Crossing Protection Fund....................$55,300
14		Financial Institution Fund........................$10,000
15		General Professions Dedicated Fund................$11,600
16		Illinois Veterans' Rehabilitation Fund............$10,800
17		State Boating Act Fund............................$23,500
18		State Parks Fund..................................$21,200
19		Agricultural Premium Fund.........................$55,400
20		Fire Prevention Fund..............................$46,100
21		Mental Health Fund................................$45,200
22		Illinois State Pharmacy Disciplinary Fund............$300
23		Radiation Protection Fund.........................$12,900
24		Solid Waste Management Fund.......................$48,100
25		Illinois Gaming Law Enforcement Fund...............$2,900
26		Subtitle D Management Fund.........................$6,300

HB0357 Enrolled - 42 - LRB101 05160 RJF 50172 b
1		Illinois State Medical Disciplinary Fund...........$9,200
2		Weights and Measures Fund..........................$6,700
3		Violence Prevention Fund...........................$4,000
4		Capital Development Board Revolving Fund...........$7,900
5		DCFS Children's Services Fund....................$804,800
6		Illinois Health Facilities Planning Fund...........$4,000
7		Emergency Public Health Fund.......................$7,600
8		Nursing Dedicated and Professional Fund............$5,600
9		State Rail Freight Loan Repayment Fund.............$1,700
10		Drunk and Drugged Driving Prevention Fund..........$4,600
11		Community Water Supply Laboratory Fund.............$3,100
12		Used Tire Management Fund.........................$15,200
13		Natural Areas Acquisition Fund....................$33,400
14		Open Space Lands Acquisition
15		and Development Fund..........................$62,100
16		Working Capital Revolving Fund....................$91,700
17		State Garage Revolving Fund.......................$89,600
18		Statistical Services Revolving Fund..............$277,700
19		Communications Revolving Fund....................$248,100
20		Facilities Management Revolving Fund.............$472,600
21		Public Health Laboratory Services
22		Revolving Fund.................................$5,900
23		Lead Poisoning Screening, Prevention,
24		and Abatement Fund.............................$7,900
25		Drug Treatment Fund................................$8,700
26		Tax Compliance and Administration Fund.............$8,300

HB0357 Enrolled - 43 - LRB101 05160 RJF 50172 b
1		Trauma Center Fund................................$34,800
2		Illinois State Fair Fund..........................$12,700
3		Department of Corrections
4		Reimbursement and Education Fund..............$77,600
5		Illinois Historic Sites Fund.......................$4,200
6		Pesticide Control Fund.............................$7,000
7		Partners for Conservation Fund....................$25,000
8		International Tourism Fund........................$14,100
9		Horse Racing Fund.................................$14,800
10		Motor Carrier Safety Inspection Fund...............$4,500
11		Illinois Standardbred Breeders Fund................$3,400
12		Illinois Thoroughbred Breeders Fund................$5,200
13		Illinois Clean Water Fund.........................$19,400
14		Child Support Administrative Fund................$398,000
15		Tourism Promotion Fund............................$75,300
16		Digital Divide Elimination Fund...................$11,800
17		Presidential Library and Museum Operating Fund....$25,900
18		Medical Special Purposes Trust Fund...............$10,800
19		Dram Shop Fund....................................$12,700
20		Cycle Rider Safety Training Fund...................$7,100
21		State Police Services Fund........................$43,600
22		Metabolic Screening and Treatment Fund............$23,900
23		Insurance Producer Administration Fund............$16,800
24		Coal Technology Development Assistance Fund.......$43,700
25		Environmental Protection Permit
26		and Inspection Fund...........................$21,600

HB0357 Enrolled - 44 - LRB101 05160 RJF 50172 b
1		Park and Conservation Fund........................$38,100
2		Local Tourism Fund................................$31,800
3		Illinois Capital Revolving Loan Fund...............$5,800
4		Large Business Attraction Fund.......................$300
5		Adeline Jay Geo-Karis Illinois
6		Beach Marina Fund..............................$5,000
7		Insurance Financial Regulation Fund...............$23,000
8		Total $3,547,900
9		(e-25) (Blank). Notwithstanding any other provision of
10		State law to the contrary and in addition to any other
11		transfers that may be provided for by law, the State
12		Comptroller shall direct and the State Treasurer shall transfer
13		from the funds specified into the Professional Services Fund
14		according to the schedule specified as follows:
15		General Revenue Fund...........................$4,600,000
16		Road Fund......................................$4,852,500
17		Total $9,452,500
18		One fourth of the specified amount shall be transferred on
19		each of July 1 and October 1, 2010, or as soon as may be
20		practical thereafter, and one half of the specified amount
21		shall be transferred on January 1, 2011, or as soon as may be
22		practical thereafter.
23		(e-30) (Blank). Notwithstanding any other provision of
24		State law to the contrary and in addition to any other
25		transfers that may be provided for by law, the State
26		Comptroller shall direct and the State Treasurer shall transfer

HB0357 Enrolled - 45 - LRB101 05160 RJF 50172 b
1		from the funds specified into the Professional Services Fund
2		according to the schedule specified as follows:
3		General Revenue Fund...........................$4,600,000
4		One-fourth of the specified amount shall be transferred on
5		each of July 1 and October 1, 2011, or as soon as may be
6		practical thereafter, and one-half of the specified amount
7		shall be transferred on January 1, 2012, or as soon as may be
8		practical thereafter.
9		(e-35) (Blank). Notwithstanding any other provision of
10		State law to the contrary, on or after July 1, 2013 and through
11		June 30, 2014, in addition to any other transfers that may be
12		provided for by law, at the direction of and upon notification
13		from the Director of Central Management Services, the State
14		Comptroller shall direct and the State Treasurer shall transfer
15		amounts into the Professional Services Fund from the designated
16		funds not exceeding the following totals:
17		Financial Institution Fund.........................$2,500
18		General Professions Dedicated Fund.................$2,000
19		Illinois Veterans' Rehabilitation Fund.............$2,300
20		State Boating Act Fund.............................$5,500
21		State Parks Fund...................................$4,800
22		Agricultural Premium Fund..........................$9,900
23		Fire Prevention Fund..............................$10,300
24		Mental Health Fund................................$14,000
25		Illinois State Pharmacy Disciplinary Fund............$600
26		Radiation Protection Fund..........................$3,400

HB0357 Enrolled - 46 - LRB101 05160 RJF 50172 b
1		Solid Waste Management Fund........................$7,600
2		Illinois Gaming Law Enforcement Fund.................$800
3		Subtitle D Management Fund...........................$700
4		Illinois State Medical Disciplinary Fund...........$2,000
5		Weights and Measures Fund.........................$20,300
6		ICJIA Violence Prevention Fund.......................$900
7		Capital Development Board Revolving Fund...........$3,100
8		DCFS Children's Services Fund....................$175,500
9		Illinois Health Facilities Planning Fund.............$800
10		Emergency Public Health Fund.......................$1,400
11		Nursing Dedicated and Professional Fund............$1,200
12		State Rail Freight Loan Repayment Fund.............$2,300
13		Drunk and Drugged Driving Prevention Fund............$800
14		Community Water Supply Laboratory Fund...............$500
15		Used Tire Management Fund..........................$2,700
16		Natural Areas Acquisition Fund.....................$3,000
17		Open Space Lands Acquisition and Development Fund..$7,300
18		Working Capital Revolving Fund....................$22,900
19		State Garage Revolving Fund.......................$22,100
20		Statistical Services Revolving Fund...............$67,100
21		Communications Revolving Fund.....................$56,900
22		Facilities Management Revolving Fund..............$84,400
23		Public Health Laboratory Services Revolving Fund ....$300
24		Lead Poisoning Screening, Prevention, and
25		Abatement Fund.................................$1,300
26		Tax Compliance and Administration Fund.............$1,700

HB0357 Enrolled - 47 - LRB101 05160 RJF 50172 b
1		Illinois State Fair Fund...........................$2,300
2		Department of Corrections Reimbursement
3		and Education Fund............................$14,700
4		Illinois Historic Sites Fund.........................$900
5		Pesticide Control Fund.............................$2,000
6		Partners for Conservation Fund.....................$3,300
7		International Tourism Fund.........................$1,200
8		Horse Racing Fund..................................$3,100
9		Motor Carrier Safety Inspection Fund...............$1,000
10		Illinois Thoroughbred Breeders Fund................$1,000
11		Illinois Clean Water Fund..........................$7,400
12		Child Support Administrative Fund.................$82,100
13		Tourism Promotion Fund............................$15,200
14		Presidential Library and Museum
15		Operating Fund.................................$4,600
16		Dram Shop Fund.....................................$3,200
17		Cycle Rider Safety Training Fund...................$2,100
18		State Police Services Fund.........................$8,500
19		Metabolic Screening and Treatment Fund.............$6,000
20		Insurance Producer Administration Fund.............$6,700
21		Coal Technology Development Assistance Fund........$6,900
22		Environmental Protection Permit
23		and Inspection Fund ...........................$3,800
24		Park and Conservation Fund.........................$7,500
25		Local Tourism Fund.................................$5,100
26		Illinois Capital Revolving Loan Fund.................$400

HB0357 Enrolled - 48 - LRB101 05160 RJF 50172 b
1		Adeline Jay Geo-Karis Illinois
2		Beach Marina Fund ...............................$500
3		Insurance Financial Regulation Fund................$8,200
4		Total $740,600
5		(e-40) (Blank). Notwithstanding any other provision of
6		State law to the contrary and in addition to any other
7		transfers that may be provided for by law, the State
8		Comptroller shall direct and the State Treasurer shall transfer
9		from the funds specified into the Professional Services Fund
10		according to the schedule specified as follows:
11		General Revenue Fund...........................$6,000,000
12		Road Fund......................................$1,161,700
13		Total $7,161,700
14		(e-45) (Blank). Notwithstanding any other provision of
15		State law to the contrary, on or after July 1, 2014 and through
16		June 30, 2015, in addition to any other transfers that may be
17		provided for by law, at the direction of and upon notification
18		from the Director of Central Management Services, the State
19		Comptroller shall direct and the State Treasurer shall transfer
20		amounts into the Professional Services Fund from the designated
21		funds not exceeding the following totals:
22		Financial Institution Fund.........................$2,500
23		General Professions Dedicated Fund.................$2,000
24		Illinois Veterans' Rehabilitation Fund.............$2,300
25		State Boating Act Fund.............................$5,500
26		State Parks Fund...................................$4,800

HB0357 Enrolled - 49 - LRB101 05160 RJF 50172 b
1		Agricultural Premium Fund..........................$9,900
2		Fire Prevention Fund..............................$10,300
3		Mental Health Fund................................$14,000
4		Illinois State Pharmacy Disciplinary Fund............$600
5		Radiation Protection Fund..........................$3,400
6		Solid Waste Management Fund........................$7,600
7		Illinois Gaming Law Enforcement Fund.................$800
8		Subtitle D Management Fund...........................$700
9		Illinois State Medical Disciplinary Fund...........$2,000
10		Weights and Measures Fund.........................$20,300
11		ICJIA Violence Prevention Fund.......................$900
12		Capital Development Board Revolving Fund...........$3,100
13		DCFS Children's Services Fund....................$175,500
14		Illinois Health Facilities Planning Fund.............$800
15		Emergency Public Health Fund.......................$1,400
16		Nursing Dedicated and Professional Fund............$1,200
17		State Rail Freight Loan Repayment Fund.............$2,300
18		Drunk and Drugged Driving Prevention Fund............$800
19		Community Water Supply Laboratory Fund...............$500
20		Used Tire Management Fund..........................$2,700
21		Natural Areas Acquisition Fund.....................$3,000
22		Open Space Lands Acquisition
23		and Development Fund...........................$7,300
24		Working Capital Revolving Fund....................$22,900
25		State Garage Revolving Fund.......................$22,100
26		Statistical Services Revolving Fund...............$67,100

HB0357 Enrolled - 50 - LRB101 05160 RJF 50172 b
1		Communications Revolving Fund.....................$56,900
2		Facilities Management Revolving Fund..............$84,400
3		Public Health Laboratory Services
4		Revolving Fund...................................$300
5		Lead Poisoning Screening, Prevention,
6		and Abatement Fund.............................$1,300
7		Tax Compliance and Administration Fund.............$1,700
8		Illinois State Fair Fund...........................$2,300
9		Department of Corrections
10		Reimbursement and Education Fund..............$14,700
11		Illinois Historic Sites Fund.........................$900
12		Pesticide Control Fund.............................$2,000
13		Partners for Conservation Fund.....................$3,300
14		International Tourism Fund.........................$1,200
15		Horse Racing Fund..................................$3,100
16		Motor Carrier Safety Inspection Fund...............$1,000
17		Illinois Thoroughbred Breeders Fund................$1,000
18		Illinois Clean Water Fund..........................$7,400
19		Child Support Administrative Fund.................$82,100
20		Tourism Promotion Fund............................$15,200
21		Presidential Library and Museum Operating Fund.....$4,600
22		Dram Shop Fund.....................................$3,200
23		Cycle Rider Safety Training Fund...................$2,100
24		State Police Services Fund.........................$8,500
25		Metabolic Screening and Treatment Fund.............$6,000
26		Insurance Producer Administration Fund.............$6,700

HB0357 Enrolled - 51 - LRB101 05160 RJF 50172 b
1		Coal Technology Development Assistance Fund........$6,900
2		Environmental Protection Permit
3		and Inspection Fund............................$3,800
4		Park and Conservation Fund.........................$7,500
5		Local Tourism Fund.................................$5,100
6		Illinois Capital Revolving Loan Fund.................$400
7		Adeline Jay Geo-Karis Illinois
8		Beach Marina Fund................................$500
9		Insurance Financial Regulation Fund................$8,200
10		Total $740,600
11		(e-50) (Blank). Notwithstanding any other provision of
12		State law to the contrary and in addition to any other
13		transfers that may be provided for by law, the State
14		Comptroller shall direct and the State Treasurer shall transfer
15		from the fund specified into the Professional Services Fund
16		according to the schedule specified as follows:
17		Road Fund......................................$1,161,700
18		One-fourth of the specified amount shall be transferred on
19		each of July 1 and October 1, 2014, or as soon as may be
20		practical thereafter, and one-half of the specified amount
21		shall be transferred on January 1, 2015, or as soon as may be
22		practical thereafter.
23		(f) The term "professional services" means services
24		rendered on behalf of State agencies and other State entities
25		pursuant to Section 405-293 of the Department of Central
26		Management Services Law of the Civil Administrative Code of

HB0357 Enrolled - 52 - LRB101 05160 RJF 50172 b
1		Illinois.
2		(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13;
3		98-674, eff. 6-30-14.)
4		(30 ILCS 105/6z-70)
5		Sec. 6z-70. The Secretary of State Identification Security
6		and Theft Prevention Fund.
7		(a) The Secretary of State Identification Security and
8		Theft Prevention Fund is created as a special fund in the State
9		treasury. The Fund shall consist of any fund transfers, grants,
10		fees, or moneys from other sources received for the purpose of
11		funding identification security and theft prevention measures.
12		(b) All moneys in the Secretary of State Identification
13		Security and Theft Prevention Fund shall be used, subject to
14		appropriation, for any costs related to implementing
15		identification security and theft prevention measures.
16		(c) (Blank).
17		(d) (Blank).
18		(e) (Blank).
19		(f) (Blank).
20		(g) (Blank).
21		(h) (Blank).
22		(i) (Blank).
23		(j) (Blank).
24		(k) (Blank). Notwithstanding any other provision of State
25		law to the contrary, on or after July 1, 2018, and until June

HB0357 Enrolled - 53 - LRB101 05160 RJF 50172 b
1		30, 2019, in addition to any other transfers that may be
2		provided for by law, at the direction of and upon notification
3		of the Secretary of State, the State Comptroller shall direct
4		and the State Treasurer shall transfer amounts into the
5		Secretary of State Identification Security and Theft
6		Prevention Fund from the designated funds not exceeding the
7		following totals:
8		Division of Corporations Registered Limited
9		Liability Partnership Fund...................$287,000
10		Securities Investors Education Fund............$1,500,000
11		Department of Business Services Special
12		Operations Fund............................$3,000,000
13		Securities Audit and Enforcement Fund..........$3,500,000
14		(l) Notwithstanding any other provision of State law to the
15		contrary, on or after July 1, 2019, and until June 30, 2020, in
16		addition to any other transfers that may be provided for by
17		law, at the direction of and upon notification of the Secretary
18		of State, the State Comptroller shall direct and the State
19		Treasurer shall transfer amounts into the Secretary of State
20		Identification Security and Theft Prevention Fund from the
21		designated funds not exceeding the following totals:
22		Division of Corporations Registered Limited
23		Liability Partnership Fund....................$287,000
24		Securities Investors Education Fund.............$1,500,000
25		Department of Business Services
26		Special Operations Fund.....................$3,000,000

HB0357 Enrolled - 54 - LRB101 05160 RJF 50172 b
1		Securities Audit and Enforcement Fund...........$3,500,000
2		(m) Notwithstanding any other provision of State law to the
3		contrary, on or after July 1, 2020, and until June 30, 2021, in
4		addition to any other transfers that may be provided for by
5		law, at the direction of and upon notification of the Secretary
6		of State, the State Comptroller shall direct and the State
7		Treasurer shall transfer amounts into the Secretary of State
8		Identification Security and Theft Prevention Fund from the
9		designated funds not exceeding the following totals:
10		Division of Corporations Registered Limited
11		Liability Partnership Fund...................$287,000
12		Securities Investors Education Fund..............$1,500,000
13		Department of Business Services Special
14		Operations Fund............................$4,500,000
15		Securities Audit and Enforcement Fund..........$5,000,000
16		Corporate Franchise Tax Refund Fund............$3,000,000
17		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
18		101-10, eff. 6-5-19.)
19		(30 ILCS 105/6z-100)
20		(Section scheduled to be repealed on July 1, 2020)
21		Sec. 6z-100. Capital Development Board Revolving Fund;
22		payments into and use. All monies received by the Capital
23		Development Board for publications or copies issued by the
24		Board, and all monies received for contract administration
25		fees, charges, or reimbursements owing to the Board shall be

HB0357 Enrolled - 55 - LRB101 05160 RJF 50172 b
1		deposited into a special fund known as the Capital Development
2		Board Revolving Fund, which is hereby created in the State
3		treasury. The monies in this Fund shall be used by the Capital
4		Development Board, as appropriated, for expenditures for
5		personal services, retirement, social security, contractual
6		services, legal services, travel, commodities, printing,
7		equipment, electronic data processing, or telecommunications.
8		For fiscal year 2021, the monies in this Fund may also be
9		appropriated to and used by the Executive Ethics Commission for
10		oversight and administration of the Chief Procurement Officer
11		responsible for capital procurement. Unexpended moneys in the
12		Fund shall not be transferred or allocated by the Comptroller
13		or Treasurer to any other fund, nor shall the Governor
14		authorize the transfer or allocation of those moneys to any
15		other fund. This Section is repealed July 1, 2021 2020.
16		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
17		101-10, eff. 6-5-19.)
18		(30 ILCS 105/6z-120 new)
19		Sec. 6z-120. Disaster Response and Recovery Fund.
20		(a) This subsection is declarative of existing law. The
21		Disaster Response and Recovery Fund is created as a State trust
22		fund in the State treasury for the purpose of receiving funds
23		from any sources, public or private, including federal sources,
24		to be used for costs of responding to and recovering from
25		disasters declared by the Governor and other emergencies.

HB0357 Enrolled - 56 - LRB101 05160 RJF 50172 b
1		Moneys in the Disaster Response and Recovery Fund may be
2		expended for qualifying purposes at the direction of the
3		Governor and in accordance with Sections 8 and 9 of the
4		Illinois Emergency Management Agency Act and the Emergency
5		Management Assistance Compact Act.
6		(b) Federal funds received by the State from the
7		Coronavirus Relief Fund established in Section 5001 of the
8		federal Coronavirus Aid, Relief, and Economic Security (CARES)
9		Act may be deposited into the Disaster Response and Recovery
10		Fund and accounted for separately from any other moneys in the
11		Fund. Such federal funds shall be transferred, distributed or
12		expended from the Disaster Response and Recovery Fund only for
13		purposes permitted in the federal Coronavirus Aid, Relief, and
14		Economic Security (CARES) Act and related federal guidance, and
15		as authorized by this Section. At any time, the Governor may
16		direct the transfer of any portion of such federal funds to the
17		State Coronavirus Urgent Remediation Emergency (State CURE)
18		Fund or the Local Coronavirus Urgent Remediation Emergency
19		(Local CURE) Fund for further use in accordance with the
20		purposes authorized in the federal Coronavirus Aid, Relief, and
21		Economic Security (CARES) Act, as it may be amended, and
22		related federal guidance.
23		(30 ILCS 105/6z-121 new)
24		Sec. 6z-121. State Coronavirus Urgent Remediation
25		Emergency Fund.

HB0357 Enrolled - 57 - LRB101 05160 RJF 50172 b
1		(a) The State Coronavirus Urgent Remediation Emergency
2		(State CURE) Fund is created as a federal trust fund within the
3		State treasury. The State CURE Fund shall be held separate and
4		apart from all other funds in the State treasury. The State
5		CURE Fund is established: (1) to receive, directly or
6		indirectly, federal funds from the Coronavirus Relief Fund in
7		accordance with Section 5001 of the federal Coronavirus Aid,
8		Relief, and Economic Security (CARES) Act or from any other
9		federal fund pursuant to any other provision of federal law;
10		and (2) to provide for the transfer, distribution and
11		expenditure of such federal funds as permitted in the federal
12		Coronavirus Aid, Relief, and Economic Security (CARES) Act and
13		related federal guidance or any other federal law, and as
14		authorized by this Section.
15		(b) Federal funds received by the State from the
16		Coronavirus Relief Fund in accordance with Section 5001 of the
17		federal Coronavirus Aid, Relief, and Economic Security (CARES)
18		Act, or any other federal funds received pursuant to any other
19		federal law, may be deposited, directly or indirectly, into the
20		State CURE Fund.
21		(c) All federal funds received into the State CURE Fund
22		from the Coronavirus Relief Fund may be transferred or expended
23		by the Illinois Emergency Management Agency at the direction of
24		the Governor for the specific purposes permitted by the federal
25		Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
26		related regulations or federal guidance, and any terms and

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1		conditions of the federal awards received by the State
2		thereunder. The State Comptroller shall direct and the State
3		Treasurer shall transfer, as directed by the governor in
4		writing, a portion of the federal funds received from the
5		Coronavirus Relief Fund or from any other federal fund pursuant
6		to any other provision of federal law may be transferred to the
7		Local Coronavirus Urgent Remediation Emergency (Local CURE)
8		Fund from time to time for the provision and administration of
9		grants to units of local government as permitted by the federal
10		Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
11		related federal guidance, and any other additional federal law
12		that may provide authorization. Funds in the State CURE Fund
13		also may be transferred to other funds in the State treasury as
14		reimbursement for expenditures made from such other funds if
15		the expenditures are eligible for federal reimbursement under
16		Section 5001 of the federal Coronavirus Aid, Relief, and
17		Economic Security (CARES) Act and related federal guidance.
18		Funds in the State CURE Fund also may be expended directly on
19		expenditures eligible for federal reimbursement under Section
20		5001 of the federal Coronavirus Aid, Relief, and Economic
21		Security (CARES) Act and related federal guidance.
22		(d) Once the General Assembly has enacted appropriations
23		from the State CURE Fund, the expenditure of funds from the
24		State CURE Fund shall be subject to appropriation by the
25		General Assembly, and shall be administered by the Illinois
26		Emergency Management Agency at the direction of the Governor.

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1		The Illinois Emergency Management Agency, and other agencies as
2		named in appropriations, shall transfer, distribute or expend
3		the funds. The State Comptroller shall direct and the State
4		Treasurer shall transfer funds in the State CURE Fund to other
5		funds in the State treasury as reimbursement for expenditures
6		made from such other funds if the expenditures are eligible for
7		federal reimbursement under Section 5001 of the federal
8		Coronavirus Aid, Relief, and Economic Security (CARES) Act and
9		related federal guidance, as directed in writing by the
10		Governor. Additional funds that may be received from the
11		federal government from legislation enacted in response to the
12		impact of Coronavirus Disease 2019, including fiscal
13		stabilization payments that replace revenues lost due to
14		Coronavirus Disease 2019, The State Comptroller may direct and
15		the State Treasurer shall transfer in the manner authorized or
16		required by any related federal guidance, as directed in
17		writing by the Governor.
18		(e) Unexpended funds in the State CURE Fund shall be paid
19		back to the federal government at the direction of the
20		Governor.
21		(30 ILCS 105/6z-122 new)
22		Sec. 6z-122. Local Coronavirus Urgent Remediation
23		Emergency Fund.
24		(a) The Local Coronavirus Urgent Remediation Emergency
25		Fund, or Local CURE Fund, is created as a federal trust fund

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1		within the State treasury. The Local CURE Fund shall be held
2		separate and apart from all other funds of the State. The Local
3		CURE Fund is established: (1) to receive transfers from either
4		the Disaster Response and Recovery Fund or the State
5		Coronavirus Urgent Remediation Emergency (State CURE) Fund of
6		federal funds received by the State from the Coronavirus Relief
7		Fund in accordance with Section 5001 of the federal Coronavirus
8		Aid, Relief, and Economic Security (CARES) Act or pursuant to
9		any other provision of federal law; and (2) to provide for the
10		administration and payment of grants and expense
11		reimbursements to units of local government as permitted in the
12		federal Coronavirus Aid, Relief, and Economic Security (CARES)
13		Act and related federal guidance, as authorized by this
14		Section, and as authorized in the Department of Commerce and
15		Economic Opportunity Act.
16		(b) A portion of the funds received into either the
17		Disaster Response and Recovery Fund or the State CURE Fund from
18		the Coronavirus Relief Fund in accordance with Section 5001 of
19		the federal Coronavirus Aid, Relief, and Economic Security
20		(CARES) Act may be transferred into the Local CURE Fund from
21		time to time. Such funds transferred to the Local CURE Fund may
22		be used by the Department of Commerce and Economic Opportunity
23		only to provide for the awarding and administration and payment
24		of grants and expense reimbursements to units of local
25		government for the specific purposes permitted by the federal
26		Coronavirus Aid, Relief, and Economic Security (CARES) Act and

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1		any related federal guidance, the terms and conditions of the
2		federal awards through which the funds are received by the
3		State, in accordance with the procedures established in this
4		Section, and as authorized in the Department of Commerce and
5		Economic Opportunity Act.
6		(c) Unless federal guidance expands the authorized uses,
7		the funds received by units of local government from the Local
8		CURE Fund may be used only to cover the costs of the units of
9		local government that (1) are necessary expenditures incurred
10		due to the public health emergency caused by the Coronavirus
11		Disease 2019, (2) were not accounted for in the budget of the
12		State or unit of local government most recently approved as of
13		March 27, 2020: and are incurred on or after March 1, 2020 and
14		before December 31, 2020; however, if new federal guidance or
15		new federal law expands authorized uses, then the funds may be
16		used for any other permitted purposes.
17		(d) The expenditure of funds from the Local CURE Fund shall
18		be subject to appropriation by the General Assembly.
19		(e) Unexpended funds in the Local CURE Fund shall be
20		transferred or paid back to the State CURE Fund at the
21		direction of the Governor.
22		(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
23		Sec. 8.3. Money in the Road Fund shall, if and when the
24		State of Illinois incurs any bonded indebtedness for the
25		construction of permanent highways, be set aside and used for

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1		the purpose of paying and discharging annually the principal
2		and interest on that bonded indebtedness then due and payable,
3		and for no other purpose. The surplus, if any, in the Road Fund
4		after the payment of principal and interest on that bonded
5		indebtedness then annually due shall be used as follows:
6		first -- to pay the cost of administration of Chapters
7		2 through 10 of the Illinois Vehicle Code, except the cost
8		of administration of Articles I and II of Chapter 3 of that
9		Code, and to pay the costs of the Executive Ethics
10		Commission for oversight and administration of the Chief
11		Procurement Officer for transportation; and
12		secondly -- for expenses of the Department of
13		Transportation for construction, reconstruction,
14		improvement, repair, maintenance, operation, and
15		administration of highways in accordance with the
16		provisions of laws relating thereto, or for any purpose
17		related or incident to and connected therewith, including
18		the separation of grades of those highways with railroads
19		and with highways and including the payment of awards made
20		by the Illinois Workers' Compensation Commission under the
21		terms of the Workers' Compensation Act or Workers'
22		Occupational Diseases Act for injury or death of an
23		employee of the Division of Highways in the Department of
24		Transportation; or for the acquisition of land and the
25		erection of buildings for highway purposes, including the
26		acquisition of highway right-of-way or for investigations

HB0357 Enrolled - 63 - LRB101 05160 RJF 50172 b
1		to determine the reasonably anticipated future highway
2		needs; or for making of surveys, plans, specifications and
3		estimates for and in the construction and maintenance of
4		flight strips and of highways necessary to provide access
5		to military and naval reservations, to defense industries
6		and defense-industry sites, and to the sources of raw
7		materials and for replacing existing highways and highway
8		connections shut off from general public use at military
9		and naval reservations and defense-industry sites, or for
10		the purchase of right-of-way, except that the State shall
11		be reimbursed in full for any expense incurred in building
12		the flight strips; or for the operating and maintaining of
13		highway garages; or for patrolling and policing the public
14		highways and conserving the peace; or for the operating
15		expenses of the Department relating to the administration
16		of public transportation programs; or, during fiscal year
17		2020 only, for the purposes of a grant not to exceed
18		$8,394,800 to the Regional Transportation Authority on
19		behalf of PACE for the purpose of ADA/Para-transit
20		expenses; or, during fiscal year 2021 only, for the
21		purposes of a grant not to exceed $8,394,800 to the
22		Regional Transportation Authority on behalf of PACE for the
23		purpose of ADA/Para-transit expenses; or for any of those
24		purposes or any other purpose that may be provided by law.
25		Appropriations for any of those purposes are payable from
26		the Road Fund. Appropriations may also be made from the Road

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1		Fund for the administrative expenses of any State agency that
2		are related to motor vehicles or arise from the use of motor
3		vehicles.
4		Beginning with fiscal year 1980 and thereafter, no Road
5		Fund monies shall be appropriated to the following Departments
6		or agencies of State government for administration, grants, or
7		operations; but this limitation is not a restriction upon
8		appropriating for those purposes any Road Fund monies that are
9		eligible for federal reimbursement:
10		1. Department of Public Health;
11		2. Department of Transportation, only with respect to
12		subsidies for one-half fare Student Transportation and
13		Reduced Fare for Elderly, except during fiscal year 2019
14		only when no more than $17,570,000 may be expended and
15		except fiscal year 2020 only when no more than $17,570,000
16		may be expended and except fiscal year 2021 only when no
17		more than $17,570,000 may be expended;
18		3. Department of Central Management Services, except
19		for expenditures incurred for group insurance premiums of
20		appropriate personnel;
21		4. Judicial Systems and Agencies.
22		Beginning with fiscal year 1981 and thereafter, no Road
23		Fund monies shall be appropriated to the following Departments
24		or agencies of State government for administration, grants, or
25		operations; but this limitation is not a restriction upon
26		appropriating for those purposes any Road Fund monies that are

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1		eligible for federal reimbursement:
2		1. Department of State Police, except for expenditures
3		with respect to the Division of Operations;
4		2. Department of Transportation, only with respect to
5		Intercity Rail Subsidies, except during fiscal year 2019
6		only when no more than $52,000,000 may be expended and
7		except fiscal year 2020 only when no more than $50,000,000
8		may be expended and except fiscal year 2021 only when no
9		more than $50,000,000 may be expended, and Rail Freight
10		Services.
11		Beginning with fiscal year 1982 and thereafter, no Road
12		Fund monies shall be appropriated to the following Departments
13		or agencies of State government for administration, grants, or
14		operations; but this limitation is not a restriction upon
15		appropriating for those purposes any Road Fund monies that are
16		eligible for federal reimbursement: Department of Central
17		Management Services, except for awards made by the Illinois
18		Workers' Compensation Commission under the terms of the
19		Workers' Compensation Act or Workers' Occupational Diseases
20		Act for injury or death of an employee of the Division of
21		Highways in the Department of Transportation.
22		Beginning with fiscal year 1984 and thereafter, no Road
23		Fund monies shall be appropriated to the following Departments
24		or agencies of State government for administration, grants, or
25		operations; but this limitation is not a restriction upon
26		appropriating for those purposes any Road Fund monies that are

HB0357 Enrolled - 66 - LRB101 05160 RJF 50172 b
1		eligible for federal reimbursement:
2		1. Department of State Police, except not more than 40%
3		of the funds appropriated for the Division of Operations;
4		2. State Officers.
5		Beginning with fiscal year 1984 and thereafter, no Road
6		Fund monies shall be appropriated to any Department or agency
7		of State government for administration, grants, or operations
8		except as provided hereafter; but this limitation is not a
9		restriction upon appropriating for those purposes any Road Fund
10		monies that are eligible for federal reimbursement. It shall
11		not be lawful to circumvent the above appropriation limitations
12		by governmental reorganization or other methods.
13		Appropriations shall be made from the Road Fund only in
14		accordance with the provisions of this Section.
15		Money in the Road Fund shall, if and when the State of
16		Illinois incurs any bonded indebtedness for the construction of
17		permanent highways, be set aside and used for the purpose of
18		paying and discharging during each fiscal year the principal
19		and interest on that bonded indebtedness as it becomes due and
20		payable as provided in the Transportation Bond Act, and for no
21		other purpose. The surplus, if any, in the Road Fund after the
22		payment of principal and interest on that bonded indebtedness
23		then annually due shall be used as follows:
24		first -- to pay the cost of administration of Chapters
25		2 through 10 of the Illinois Vehicle Code; and
26		secondly -- no Road Fund monies derived from fees,

HB0357 Enrolled - 67 - LRB101 05160 RJF 50172 b
1		excises, or license taxes relating to registration,
2		operation and use of vehicles on public highways or to
3		fuels used for the propulsion of those vehicles, shall be
4		appropriated or expended other than for costs of
5		administering the laws imposing those fees, excises, and
6		license taxes, statutory refunds and adjustments allowed
7		thereunder, administrative costs of the Department of
8		Transportation, including, but not limited to, the
9		operating expenses of the Department relating to the
10		administration of public transportation programs, payment
11		of debts and liabilities incurred in construction and
12		reconstruction of public highways and bridges, acquisition
13		of rights-of-way for and the cost of construction,
14		reconstruction, maintenance, repair, and operation of
15		public highways and bridges under the direction and
16		supervision of the State, political subdivision, or
17		municipality collecting those monies, or during fiscal
18		year 2019 only for the purposes of a grant not to exceed
19		$3,825,000 to the Regional Transportation Authority on
20		behalf of PACE for the purpose of ADA/Para-transit
21		expenses, or during fiscal year 2020 only for the purposes
22		of a grant not to exceed $8,394,800 to the Regional
23		Transportation Authority on behalf of PACE for the purpose
24		of ADA/Para-transit expenses, or during fiscal year 2021
25		only for the purposes of a grant not to exceed $8,394,800
26		to the Regional Transportation Authority on behalf of PACE

HB0357 Enrolled - 68 - LRB101 05160 RJF 50172 b
1		for the purpose of ADA/Para-transit expenses, and the costs
2		for patrolling and policing the public highways (by State,
3		political subdivision, or municipality collecting that
4		money) for enforcement of traffic laws. The separation of
5		grades of such highways with railroads and costs associated
6		with protection of at-grade highway and railroad crossing
7		shall also be permissible.
8		Appropriations for any of such purposes are payable from
9		the Road Fund or the Grade Crossing Protection Fund as provided
10		in Section 8 of the Motor Fuel Tax Law.
11		Except as provided in this paragraph, beginning with fiscal
12		year 1991 and thereafter, no Road Fund monies shall be
13		appropriated to the Department of State Police for the purposes
14		of this Section in excess of its total fiscal year 1990 Road
15		Fund appropriations for those purposes unless otherwise
16		provided in Section 5g of this Act. For fiscal years 2003,
17		2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
18		appropriated to the Department of State Police for the purposes
19		of this Section in excess of $97,310,000. For fiscal year 2008
20		only, no Road Fund monies shall be appropriated to the
21		Department of State Police for the purposes of this Section in
22		excess of $106,100,000. For fiscal year 2009 only, no Road Fund
23		monies shall be appropriated to the Department of State Police
24		for the purposes of this Section in excess of $114,700,000.
25		Beginning in fiscal year 2010, no road fund moneys shall be
26		appropriated to the Department of State Police. It shall not be

HB0357 Enrolled - 69 - LRB101 05160 RJF 50172 b
1		lawful to circumvent this limitation on appropriations by
2		governmental reorganization or other methods unless otherwise
3		provided in Section 5g of this Act.
4		In fiscal year 1994, no Road Fund monies shall be
5		appropriated to the Secretary of State for the purposes of this
6		Section in excess of the total fiscal year 1991 Road Fund
7		appropriations to the Secretary of State for those purposes,
8		plus $9,800,000. It shall not be lawful to circumvent this
9		limitation on appropriations by governmental reorganization or
10		other method.
11		Beginning with fiscal year 1995 and thereafter, no Road
12		Fund monies shall be appropriated to the Secretary of State for
13		the purposes of this Section in excess of the total fiscal year
14		1994 Road Fund appropriations to the Secretary of State for
15		those purposes. It shall not be lawful to circumvent this
16		limitation on appropriations by governmental reorganization or
17		other methods.
18		Beginning with fiscal year 2000, total Road Fund
19		appropriations to the Secretary of State for the purposes of
20		this Section shall not exceed the amounts specified for the
21		following fiscal years:
22 Fiscal Year 2000 $80,500,000; 23 Fiscal Year 2001 $80,500,000; 24 Fiscal Year 2002 $80,500,000; 25 Fiscal Year 2003 $130,500,000; 26 Fiscal Year 2004 $130,500,000;

HB0357 Enrolled - 70 - LRB101 05160 RJF 50172 b
1 Fiscal Year 2005 $130,500,000; 2 Fiscal Year 2006 $130,500,000; 3 Fiscal Year 2007 $130,500,000; 4 Fiscal Year 2008 $130,500,000; 5 Fiscal Year 2009 $130,500,000.
6		For fiscal year 2010, no road fund moneys shall be
7		appropriated to the Secretary of State.
8		Beginning in fiscal year 2011, moneys in the Road Fund
9		shall be appropriated to the Secretary of State for the
10		exclusive purpose of paying refunds due to overpayment of fees
11		related to Chapter 3 of the Illinois Vehicle Code unless
12		otherwise provided for by law.
13		It shall not be lawful to circumvent this limitation on
14		appropriations by governmental reorganization or other
15		methods.
16		No new program may be initiated in fiscal year 1991 and
17		thereafter that is not consistent with the limitations imposed
18		by this Section for fiscal year 1984 and thereafter, insofar as
19		appropriation of Road Fund monies is concerned.
20		Nothing in this Section prohibits transfers from the Road
21		Fund to the State Construction Account Fund under Section 5e of
22		this Act; nor to the General Revenue Fund, as authorized by
23		Public Act 93-25.
24		The additional amounts authorized for expenditure in this
25		Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
26		shall be repaid to the Road Fund from the General Revenue Fund

HB0357 Enrolled - 71 - LRB101 05160 RJF 50172 b
1		in the next succeeding fiscal year that the General Revenue
2		Fund has a positive budgetary balance, as determined by
3		generally accepted accounting principles applicable to
4		government.
5		The additional amounts authorized for expenditure by the
6		Secretary of State and the Department of State Police in this
7		Section by Public Act 94-91 shall be repaid to the Road Fund
8		from the General Revenue Fund in the next succeeding fiscal
9		year that the General Revenue Fund has a positive budgetary
10		balance, as determined by generally accepted accounting
11		principles applicable to government.
12		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
13		100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
14		(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
15		Sec. 8.12. State Pensions Fund.
16		(a) The moneys in the State Pensions Fund shall be used
17		exclusively for the administration of the Revised Uniform
18		Unclaimed Property Act and for the expenses incurred by the
19		Auditor General for administering the provisions of Section
20		2-8.1 of the Illinois State Auditing Act and for operational
21		expenses of the Office of the State Treasurer and for the
22		funding of the unfunded liabilities of the designated
23		retirement systems. For the purposes of this Section,
24		"operational expenses of the Office of the State Treasurer"
25		includes the acquisition of land and buildings in State fiscal

HB0357 Enrolled - 72 - LRB101 05160 RJF 50172 b
1		years 2019 and 2020 for use by the Office of the State
2		Treasurer, as well as construction, reconstruction,
3		improvement, repair, and maintenance, in accordance with the
4		provisions of laws relating thereto, of such lands and
5		buildings beginning in State fiscal year 2019 and thereafter.
6		Beginning in State fiscal year 2022 2021, payments to the
7		designated retirement systems under this Section shall be in
8		addition to, and not in lieu of, any State contributions
9		required under the Illinois Pension Code.
10		"Designated retirement systems" means:
11		(1) the State Employees' Retirement System of
12		Illinois;
13		(2) the Teachers' Retirement System of the State of
14		Illinois;
15		(3) the State Universities Retirement System;
16		(4) the Judges Retirement System of Illinois; and
17		(5) the General Assembly Retirement System.
18		(b) Each year the General Assembly may make appropriations
19		from the State Pensions Fund for the administration of the
20		Revised Uniform Unclaimed Property Act.
21		(c) As soon as possible after July 30, 2004 (the effective
22		date of Public Act 93-839), the General Assembly shall
23		appropriate from the State Pensions Fund (1) to the State
24		Universities Retirement System the amount certified under
25		Section 15-165 during the prior year, (2) to the Judges
26		Retirement System of Illinois the amount certified under

HB0357 Enrolled - 73 - LRB101 05160 RJF 50172 b
1		Section 18-140 during the prior year, and (3) to the General
2		Assembly Retirement System the amount certified under Section
3		2-134 during the prior year as part of the required State
4		contributions to each of those designated retirement systems.
5		If the amount in the State Pensions Fund does not exceed the
6		sum of the amounts certified in Sections 15-165, 18-140, and
7		2-134 by at least $5,000,000, the amount paid to each
8		designated retirement system under this subsection shall be
9		reduced in proportion to the amount certified by each of those
10		designated retirement systems.
11		(c-5) For fiscal years 2006 through 2021 2020, the General
12		Assembly shall appropriate from the State Pensions Fund to the
13		State Universities Retirement System the amount estimated to be
14		available during the fiscal year in the State Pensions Fund;
15		provided, however, that the amounts appropriated under this
16		subsection (c-5) shall not reduce the amount in the State
17		Pensions Fund below $5,000,000.
18		(c-6) For fiscal year 2022 2021 and each fiscal year
19		thereafter, as soon as may be practical after any money is
20		deposited into the State Pensions Fund from the Unclaimed
21		Property Trust Fund, the State Treasurer shall apportion the
22		deposited amount among the designated retirement systems as
23		defined in subsection (a) to reduce their actuarial reserve
24		deficiencies. The State Comptroller and State Treasurer shall
25		pay the apportioned amounts to the designated retirement
26		systems to fund the unfunded liabilities of the designated

HB0357 Enrolled - 74 - LRB101 05160 RJF 50172 b
1		retirement systems. The amount apportioned to each designated
2		retirement system shall constitute a portion of the amount
3		estimated to be available for appropriation from the State
4		Pensions Fund that is the same as that retirement system's
5		portion of the total actual reserve deficiency of the systems,
6		as determined annually by the Governor's Office of Management
7		and Budget at the request of the State Treasurer. The amounts
8		apportioned under this subsection shall not reduce the amount
9		in the State Pensions Fund below $5,000,000.
10		(d) The Governor's Office of Management and Budget shall
11		determine the individual and total reserve deficiencies of the
12		designated retirement systems. For this purpose, the
13		Governor's Office of Management and Budget shall utilize the
14		latest available audit and actuarial reports of each of the
15		retirement systems and the relevant reports and statistics of
16		the Public Employee Pension Fund Division of the Department of
17		Insurance.
18		(d-1) (Blank).
19		(e) The changes to this Section made by Public Act 88-593
20		shall first apply to distributions from the Fund for State
21		fiscal year 1996.
22		(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
23		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
24		6-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
25		(30 ILCS 105/8g-1)

HB0357 Enrolled - 75 - LRB101 05160 RJF 50172 b
1		Sec. 8g-1. Fund transfers.
2		(a) (Blank).
3		(b) (Blank).
4		(c) (Blank).
5		(d) (Blank).
6		(e) (Blank).
7		(f) (Blank).
8		(g) (Blank).
9		(h) (Blank).
10		(i) (Blank).
11		(j) (Blank).
12		(k) (Blank).
13		(l) (Blank).
14		(m) (Blank).
15		(n) (Blank). In addition to any other transfers that may be
16		provided for by law, on July 1, 2019, or as soon thereafter as
17		practical, the State Comptroller shall direct and the State
18		Treasurer shall transfer the sum of $800,000 from the General
19		Revenue Fund to the Grant Accountability and Transparency Fund.
20		(o) (Blank). In addition to any other transfers that may be
21		provided for by law, on July 1, 2019, or as soon thereafter as
22		practical, the State Comptroller shall direct and the State
23		Treasurer shall transfer the sum of $60,000,000 from the
24		Tourism Promotion Fund to the General Revenue Fund.
25		(p) (Blank). In addition to any other transfers that may be
26		provided for by law, on July 1, 2019, or as soon thereafter as

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1		practical, the State Comptroller shall direct and the State
2		Treasurer shall transfer amounts from the State Police
3		Whistleblower Reward and Protection Fund to the designated fund
4		not exceeding the following amount:
5		Firearm Dealer License Certification Fund......$5,000,000
6		(q) (Blank). In addition to any other transfers that may be
7		provided for by law, on July 1, 2019, or as soon thereafter as
8		practical, the State Comptroller shall direct and the State
9		Treasurer shall transfer the sum of $500,000 from the General
10		Revenue Fund to the Governor's Administrative Fund.
11		(r) In addition to any other transfers that may be provided
12		for by law, on July 1, 2020, or as soon thereafter as
13		practical, the State Comptroller shall direct and the State
14		Treasurer shall transfer the sum of $500,000 from the General
15		Revenue Fund to the Grant Accountability and Transparency Fund.
16		(s) In addition to any other transfers that may be provided
17		for by law, on July 1, 2020, or as soon thereafter as
18		practical, the State Comptroller shall direct and the State
19		Treasurer shall transfer the sum of $500,000 from the General
20		Revenue Fund to the Governor's Administrative Fund.
21		(t) In addition to any other transfers that may be provided
22		for by law, on July 1, 2020, or as soon thereafter as
23		practical, the State Comptroller shall direct and the State
24		Treasurer shall transfer the sum of $320,000 from the General
25		Revenue Fund to the Coal Development Fund.
26		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

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1		101-10, eff. 6-5-19.)
2		(30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
3		Sec. 13.2. Transfers among line item appropriations.
4		(a) Transfers among line item appropriations from the same
5		treasury fund for the objects specified in this Section may be
6		made in the manner provided in this Section when the balance
7		remaining in one or more such line item appropriations is
8		insufficient for the purpose for which the appropriation was
9		made.
10		(a-1) No transfers may be made from one agency to another
11		agency, nor may transfers be made from one institution of
12		higher education to another institution of higher education
13		except as provided by subsection (a-4).
14		(a-2) Except as otherwise provided in this Section,
15		transfers may be made only among the objects of expenditure
16		enumerated in this Section, except that no funds may be
17		transferred from any appropriation for personal services, from
18		any appropriation for State contributions to the State
19		Employees' Retirement System, from any separate appropriation
20		for employee retirement contributions paid by the employer, nor
21		from any appropriation for State contribution for employee
22		group insurance.
23		(a-2.5) (Blank).
24		(a-3) Further, if an agency receives a separate
25		appropriation for employee retirement contributions paid by

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1		the employer, any transfer by that agency into an appropriation
2		for personal services must be accompanied by a corresponding
3		transfer into the appropriation for employee retirement
4		contributions paid by the employer, in an amount sufficient to
5		meet the employer share of the employee contributions required
6		to be remitted to the retirement system.
7		(a-4) Long-Term Care Rebalancing. The Governor may
8		designate amounts set aside for institutional services
9		appropriated from the General Revenue Fund or any other State
10		fund that receives monies for long-term care services to be
11		transferred to all State agencies responsible for the
12		administration of community-based long-term care programs,
13		including, but not limited to, community-based long-term care
14		programs administered by the Department of Healthcare and
15		Family Services, the Department of Human Services, and the
16		Department on Aging, provided that the Director of Healthcare
17		and Family Services first certifies that the amounts being
18		transferred are necessary for the purpose of assisting persons
19		in or at risk of being in institutional care to transition to
20		community-based settings, including the financial data needed
21		to prove the need for the transfer of funds. The total amounts
22		transferred shall not exceed 4% in total of the amounts
23		appropriated from the General Revenue Fund or any other State
24		fund that receives monies for long-term care services for each
25		fiscal year. A notice of the fund transfer must be made to the
26		General Assembly and posted at a minimum on the Department of

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1		Healthcare and Family Services website, the Governor's Office
2		of Management and Budget website, and any other website the
3		Governor sees fit. These postings shall serve as notice to the
4		General Assembly of the amounts to be transferred. Notice shall
5		be given at least 30 days prior to transfer.
6		(b) In addition to the general transfer authority provided
7		under subsection (c), the following agencies have the specific
8		transfer authority granted in this subsection:
9		The Department of Healthcare and Family Services is
10		authorized to make transfers representing savings attributable
11		to not increasing grants due to the births of additional
12		children from line items for payments of cash grants to line
13		items for payments for employment and social services for the
14		purposes outlined in subsection (f) of Section 4-2 of the
15		Illinois Public Aid Code.
16		The Department of Children and Family Services is
17		authorized to make transfers not exceeding 2% of the aggregate
18		amount appropriated to it within the same treasury fund for the
19		following line items among these same line items: Foster Home
20		and Specialized Foster Care and Prevention, Institutions and
21		Group Homes and Prevention, and Purchase of Adoption and
22		Guardianship Services.
23		The Department on Aging is authorized to make transfers not
24		exceeding 10% 2% of the aggregate amount appropriated to it
25		within the same treasury fund for the following Community Care
26		Program line items among these same line items: purchase of

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1		services covered by the Community Care Program and
2		Comprehensive Case Coordination.
3		The State Board of Education is authorized to make
4		transfers from line item appropriations within the same
5		treasury fund for General State Aid, General State Aid - Hold
6		Harmless, and Evidence-Based Funding, provided that no such
7		transfer may be made unless the amount transferred is no longer
8		required for the purpose for which that appropriation was made,
9		to the line item appropriation for Transitional Assistance when
10		the balance remaining in such line item appropriation is
11		insufficient for the purpose for which the appropriation was
12		made.
13		The State Board of Education is authorized to make
14		transfers between the following line item appropriations
15		within the same treasury fund: Disabled Student
16		Services/Materials (Section 14-13.01 of the School Code),
17		Disabled Student Transportation Reimbursement (Section
18		14-13.01 of the School Code), Disabled Student Tuition -
19		Private Tuition (Section 14-7.02 of the School Code),
20		Extraordinary Special Education (Section 14-7.02b of the
21		School Code), Reimbursement for Free Lunch/Breakfast Program,
22		Summer School Payments (Section 18-4.3 of the School Code), and
23		Transportation - Regular/Vocational Reimbursement (Section
24		29-5 of the School Code). Such transfers shall be made only
25		when the balance remaining in one or more such line item
26		appropriations is insufficient for the purpose for which the

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1		appropriation was made and provided that no such transfer may
2		be made unless the amount transferred is no longer required for
3		the purpose for which that appropriation was made.
4		The Department of Healthcare and Family Services is
5		authorized to make transfers not exceeding 4% of the aggregate
6		amount appropriated to it, within the same treasury fund, among
7		the various line items appropriated for Medical Assistance.
8		(c) The sum of such transfers for an agency in a fiscal
9		year shall not exceed 2% of the aggregate amount appropriated
10		to it within the same treasury fund for the following objects:
11		Personal Services; Extra Help; Student and Inmate
12		Compensation; State Contributions to Retirement Systems; State
13		Contributions to Social Security; State Contribution for
14		Employee Group Insurance; Contractual Services; Travel;
15		Commodities; Printing; Equipment; Electronic Data Processing;
16		Operation of Automotive Equipment; Telecommunications
17		Services; Travel and Allowance for Committed, Paroled and
18		Discharged Prisoners; Library Books; Federal Matching Grants
19		for Student Loans; Refunds; Workers' Compensation,
20		Occupational Disease, and Tort Claims; Late Interest Penalties
21		under the State Prompt Payment Act and Sections 368a and 370a
22		of the Illinois Insurance Code; and, in appropriations to
23		institutions of higher education, Awards and Grants.
24		Notwithstanding the above, any amounts appropriated for
25		payment of workers' compensation claims to an agency to which
26		the authority to evaluate, administer and pay such claims has

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1		been delegated by the Department of Central Management Services
2		may be transferred to any other expenditure object where such
3		amounts exceed the amount necessary for the payment of such
4		claims.
5		(c-1) (Blank).
6		(c-2) (Blank).
7		(c-3) (Blank).
8		(c-4) (Blank).
9		(c-5) (Blank). Special provisions for State fiscal year
10		2019. Notwithstanding any other provision of this Section, for
11		State fiscal year 2019, transfers among line item
12		appropriations to a State agency from the same State treasury
13		fund may be made for operational or lump sum expenses only,
14		provided that the sum of such transfers for a State agency in
15		State fiscal year 2019 shall not exceed 4% of the aggregate
16		amount appropriated to that State agency for operational or
17		lump sum expenses for State fiscal year 2019. For the purpose
18		of this subsection (c-5), "operational or lump sum expenses"
19		includes the following objects: personal services; extra help;
20		student and inmate compensation; State contributions to
21		retirement systems; State contributions to social security;
22		State contributions for employee group insurance; contractual
23		services; travel; commodities; printing; equipment; electronic
24		data processing; operation of automotive equipment;
25		telecommunications services; travel and allowance for
26		committed, paroled, and discharged prisoners; library books;

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1		federal matching grants for student loans; refunds; workers'
2		compensation, occupational disease, and tort claims; lump sum
3		and other purposes; and lump sum operations. For the purpose of
4		this subsection (c-5), "State agency" does not include the
5		Attorney General, the Secretary of State, the Comptroller, the
6		Treasurer, or the legislative or judicial branches.
7		(c-6) Special provisions for State fiscal year 2020.
8		Notwithstanding any other provision of this Section, for State
9		fiscal year 2020, transfers among line item appropriations to a
10		State agency from the same State treasury fund may be made for
11		operational or lump sum expenses only, provided that the sum of
12		such transfers for a State agency in State fiscal year 2020
13		shall not exceed 4% of the aggregate amount appropriated to
14		that State agency for operational or lump sum expenses for
15		State fiscal year 2020. For the purpose of this subsection
16		(c-6), "operational or lump sum expenses" includes the
17		following objects: personal services; extra help; student and
18		inmate compensation; State contributions to retirement
19		systems; State contributions to social security; State
20		contributions for employee group insurance; contractual
21		services; travel; commodities; printing; equipment; electronic
22		data processing; operation of automotive equipment;
23		telecommunications services; travel and allowance for
24		committed, paroled, and discharged prisoners; library books;
25		federal matching grants for student loans; refunds; workers'
26		compensation, occupational disease, and tort claims; Late

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1		Interest Penalties under the State Prompt Payment Act and
2		Sections 368a and 370a of the Illinois Insurance Code; lump sum
3		and other purposes; and lump sum operations. For the purpose of
4		this subsection (c-6), "State agency" does not include the
5		Attorney General, the Secretary of State, the Comptroller, the
6		Treasurer, or the judicial or legislative branches.
7		(c-7) Special provisions for State fiscal year 2021.
8		Notwithstanding any other provision of this Section, for State
9		fiscal year 2021, transfers among line item appropriations to a
10		State agency from the same State treasury fund may be made for
11		operational or lump sum expenses only, provided that the sum of
12		such transfers for a State agency in State fiscal year 2021
13		shall not exceed 8% of the aggregate amount appropriated to
14		that State agency for operational or lump sum expenses for
15		State fiscal year 2021. For the purpose of this subsection,
16		"operational or lump sum expenses" includes the following
17		objects: personal services; extra help; student and inmate
18		compensation; State contributions to retirement systems; State
19		contributions to social security; State contributions for
20		employee group insurance; contractual services; travel;
21		commodities; printing; equipment; electronic data processing;
22		operation of automotive equipment; telecommunications
23		services; travel and allowance for committed, paroled, and
24		discharged prisoners; library books; federal matching grants
25		for student loans; refunds; workers' compensation,
26		occupational disease, and tort claims; Late Interest Penalties

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1		under the State Prompt Payment Act and Sections 368a and 370a
2		of the Illinois Insurance Code; lump sum and other purposes;
3		and lump sum operations. For the purpose of this subsection,
4		"State agency" does not include the Attorney General, the
5		Secretary of State, the Comptroller, the Treasurer, or the
6		judicial or legislative branches.
7		(d) Transfers among appropriations made to agencies of the
8		Legislative and Judicial departments and to the
9		constitutionally elected officers in the Executive branch
10		require the approval of the officer authorized in Section 10 of
11		this Act to approve and certify vouchers. Transfers among
12		appropriations made to the University of Illinois, Southern
13		Illinois University, Chicago State University, Eastern
14		Illinois University, Governors State University, Illinois
15		State University, Northeastern Illinois University, Northern
16		Illinois University, Western Illinois University, the Illinois
17		Mathematics and Science Academy and the Board of Higher
18		Education require the approval of the Board of Higher Education
19		and the Governor. Transfers among appropriations to all other
20		agencies require the approval of the Governor.
21		The officer responsible for approval shall certify that the
22		transfer is necessary to carry out the programs and purposes
23		for which the appropriations were made by the General Assembly
24		and shall transmit to the State Comptroller a certified copy of
25		the approval which shall set forth the specific amounts
26		transferred so that the Comptroller may change his records

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1		accordingly. The Comptroller shall furnish the Governor with
2		information copies of all transfers approved for agencies of
3		the Legislative and Judicial departments and transfers
4		approved by the constitutionally elected officials of the
5		Executive branch other than the Governor, showing the amounts
6		transferred and indicating the dates such changes were entered
7		on the Comptroller's records.
8		(e) The State Board of Education, in consultation with the
9		State Comptroller, may transfer line item appropriations for
10		General State Aid or Evidence-Based Funding among the Common
11		School Fund and the Education Assistance Fund, and, for State
12		fiscal year 2020 and each fiscal year thereafter, the Fund for
13		the Advancement of Education. With the advice and consent of
14		the Governor's Office of Management and Budget, the State Board
15		of Education, in consultation with the State Comptroller, may
16		transfer line item appropriations between the General Revenue
17		Fund and the Education Assistance Fund for the following
18		programs:
19		(1) Disabled Student Personnel Reimbursement (Section
20		14-13.01 of the School Code);
21		(2) Disabled Student Transportation Reimbursement
22		(subsection (b) of Section 14-13.01 of the School Code);
23		(3) Disabled Student Tuition - Private Tuition
24		(Section 14-7.02 of the School Code);
25		(4) Extraordinary Special Education (Section 14-7.02b
26		of the School Code);

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1		(5) Reimbursement for Free Lunch/Breakfast Programs;
2		(6) Summer School Payments (Section 18-4.3 of the
3		School Code);
4		(7) Transportation - Regular/Vocational Reimbursement
5		(Section 29-5 of the School Code);
6		(8) Regular Education Reimbursement (Section 18-3 of
7		the School Code); and
8		(9) Special Education Reimbursement (Section 14-7.03
9		of the School Code).
10		(f) For State fiscal year 2020 and each fiscal year
11		thereafter only, the Department on Aging, in consultation with
12		the State Comptroller, with the advice and consent of the
13		Governor's Office of Management and Budget, may transfer line
14		item appropriations for purchase of services covered by the
15		Community Care Program between the General Revenue Fund and the
16		Commitment to Human Services Fund.
17		(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
18		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
19		8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
20		eff. 8-9-19.)
21		(30 ILCS 105/25) (from Ch. 127, par. 161)
22		Sec. 25. Fiscal year limitations.
23		(a) All appropriations shall be available for expenditure
24		for the fiscal year or for a lesser period if the Act making
25		that appropriation so specifies. A deficiency or emergency

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1		appropriation shall be available for expenditure only through
2		June 30 of the year when the Act making that appropriation is
3		enacted unless that Act otherwise provides.
4		(b) Outstanding liabilities as of June 30, payable from
5		appropriations which have otherwise expired, may be paid out of
6		the expiring appropriations during the 2-month period ending at
7		the close of business on August 31. Any service involving
8		professional or artistic skills or any personal services by an
9		employee whose compensation is subject to income tax
10		withholding must be performed as of June 30 of the fiscal year
11		in order to be considered an "outstanding liability as of June
12		30" that is thereby eligible for payment out of the expiring
13		appropriation.
14		(b-1) However, payment of tuition reimbursement claims
15		under Section 14-7.03 or 18-3 of the School Code may be made by
16		the State Board of Education from its appropriations for those
17		respective purposes for any fiscal year, even though the claims
18		reimbursed by the payment may be claims attributable to a prior
19		fiscal year, and payments may be made at the direction of the
20		State Superintendent of Education from the fund from which the
21		appropriation is made without regard to any fiscal year
22		limitations, except as required by subsection (j) of this
23		Section. Beginning on June 30, 2021, payment of tuition
24		reimbursement claims under Section 14-7.03 or 18-3 of the
25		School Code as of June 30, payable from appropriations that
26		have otherwise expired, may be paid out of the expiring

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1		appropriation during the 4-month period ending at the close of
2		business on October 31.
3		(b-2) (Blank).
4		(b-2.5) (Blank).
5		(b-2.6) (Blank).
6		(b-2.6a) (Blank).
7		(b-2.6b) (Blank).
8		(b-2.6c) (Blank). All outstanding liabilities as of June
9		30, 2019, payable from appropriations that would otherwise
10		expire at the conclusion of the lapse period for fiscal year
11		2019, and interest penalties payable on those liabilities under
12		the State Prompt Payment Act, may be paid out of the expiring
13		appropriations until December 31, 2019, without regard to the
14		fiscal year in which the payment is made, as long as vouchers
15		for the liabilities are received by the Comptroller no later
16		than October 31, 2019.
17		(b-2.6d) All outstanding liabilities as of June 30, 2020,
18		payable from appropriations that would otherwise expire at the
19		conclusion of the lapse period for fiscal year 2020, and
20		interest penalties payable on those liabilities under the State
21		Prompt Payment Act, may be paid out of the expiring
22		appropriations until December 31, 2020, without regard to the
23		fiscal year in which the payment is made, as long as vouchers
24		for the liabilities are received by the Comptroller no later
25		than September 30, 2020.
26		(b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and

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1		2020, and 2021, interest penalties payable under the State
2		Prompt Payment Act associated with a voucher for which payment
3		is issued after June 30 may be paid out of the next fiscal
4		year's appropriation. The future year appropriation must be for
5		the same purpose and from the same fund as the original
6		payment. An interest penalty voucher submitted against a future
7		year appropriation must be submitted within 60 days after the
8		issuance of the associated voucher, except that, for fiscal
9		year 2018 only, an interest penalty voucher submitted against a
10		future year appropriation must be submitted within 60 days of
11		June 5, 2019 (the effective date of Public Act 101-10) this
12		amendatory Act of the 101st General Assembly. The Comptroller
13		must issue the interest payment within 60 days after acceptance
14		of the interest voucher.
15		(b-3) Medical payments may be made by the Department of
16		Veterans' Affairs from its appropriations for those purposes
17		for any fiscal year, without regard to the fact that the
18		medical services being compensated for by such payment may have
19		been rendered in a prior fiscal year, except as required by
20		subsection (j) of this Section. Beginning on June 30, 2021,
21		medical payments payable from appropriations that have
22		otherwise expired may be paid out of the expiring appropriation
23		during the 4-month period ending at the close of business on
24		October 31.
25		(b-4) Medical payments and child care payments may be made
26		by the Department of Human Services (as successor to the

HB0357 Enrolled - 91 - LRB101 05160 RJF 50172 b
1		Department of Public Aid) from appropriations for those
2		purposes for any fiscal year, without regard to the fact that
3		the medical or child care services being compensated for by
4		such payment may have been rendered in a prior fiscal year; and
5		payments may be made at the direction of the Department of
6		Healthcare and Family Services (or successor agency) from the
7		Health Insurance Reserve Fund without regard to any fiscal year
8		limitations, except as required by subsection (j) of this
9		Section. Beginning on June 30, 2021, medical and child care
10		payments made by the Department of Human Services and payments
11		made at the discretion of the Department of Healthcare and
12		Family Services (or successor agency) from the Health Insurance
13		Reserve Fund and payable from appropriations that have
14		otherwise expired may be paid out of the expiring appropriation
15		during the 4-month period ending at the close of business on
16		October 31.
17		(b-5) Medical payments may be made by the Department of
18		Human Services from its appropriations relating to substance
19		abuse treatment services for any fiscal year, without regard to
20		the fact that the medical services being compensated for by
21		such payment may have been rendered in a prior fiscal year,
22		provided the payments are made on a fee-for-service basis
23		consistent with requirements established for Medicaid
24		reimbursement by the Department of Healthcare and Family
25		Services, except as required by subsection (j) of this Section.
26		Beginning on June 30, 2021, medical payments made by the

HB0357 Enrolled - 92 - LRB101 05160 RJF 50172 b
1		Department of Human Services relating to substance abuse
2		treatment services payable from appropriations that have
3		otherwise expired may be paid out of the expiring appropriation
4		during the 4-month period ending at the close of business on
5		October 31.
6		(b-6) (Blank).
7		(b-7) Payments may be made in accordance with a plan
8		authorized by paragraph (11) or (12) of Section 405-105 of the
9		Department of Central Management Services Law from
10		appropriations for those payments without regard to fiscal year
11		limitations.
12		(b-8) Reimbursements to eligible airport sponsors for the
13		construction or upgrading of Automated Weather Observation
14		Systems may be made by the Department of Transportation from
15		appropriations for those purposes for any fiscal year, without
16		regard to the fact that the qualification or obligation may
17		have occurred in a prior fiscal year, provided that at the time
18		the expenditure was made the project had been approved by the
19		Department of Transportation prior to June 1, 2012 and, as a
20		result of recent changes in federal funding formulas, can no
21		longer receive federal reimbursement.
22		(b-9) (Blank).
23		(c) Further, payments may be made by the Department of
24		Public Health and the Department of Human Services (acting as
25		successor to the Department of Public Health under the
26		Department of Human Services Act) from their respective

HB0357 Enrolled - 93 - LRB101 05160 RJF 50172 b
1		appropriations for grants for medical care to or on behalf of
2		premature and high-mortality risk infants and their mothers and
3		for grants for supplemental food supplies provided under the
4		United States Department of Agriculture Women, Infants and
5		Children Nutrition Program, for any fiscal year without regard
6		to the fact that the services being compensated for by such
7		payment may have been rendered in a prior fiscal year, except
8		as required by subsection (j) of this Section. Beginning on
9		June 30, 2021, payments made by the Department of Public Health
10		and the Department of Human Services from their respective
11		appropriations for grants for medical care to or on behalf of
12		premature and high-mortality risk infants and their mothers and
13		for grants for supplemental food supplies provided under the
14		United States Department of Agriculture Women, Infants and
15		Children Nutrition Program payable from appropriations that
16		have otherwise expired may be paid out of the expiring
17		appropriations during the 4-month period ending at the close of
18		business on October 31.
19		(d) The Department of Public Health and the Department of
20		Human Services (acting as successor to the Department of Public
21		Health under the Department of Human Services Act) shall each
22		annually submit to the State Comptroller, Senate President,
23		Senate Minority Leader, Speaker of the House, House Minority
24		Leader, and the respective Chairmen and Minority Spokesmen of
25		the Appropriations Committees of the Senate and the House, on
26		or before December 31, a report of fiscal year funds used to

HB0357 Enrolled - 94 - LRB101 05160 RJF 50172 b
1		pay for services provided in any prior fiscal year. This report
2		shall document by program or service category those
3		expenditures from the most recently completed fiscal year used
4		to pay for services provided in prior fiscal years.
5		(e) The Department of Healthcare and Family Services, the
6		Department of Human Services (acting as successor to the
7		Department of Public Aid), and the Department of Human Services
8		making fee-for-service payments relating to substance abuse
9		treatment services provided during a previous fiscal year shall
10		each annually submit to the State Comptroller, Senate
11		President, Senate Minority Leader, Speaker of the House, House
12		Minority Leader, the respective Chairmen and Minority
13		Spokesmen of the Appropriations Committees of the Senate and
14		the House, on or before November 30, a report that shall
15		document by program or service category those expenditures from
16		the most recently completed fiscal year used to pay for (i)
17		services provided in prior fiscal years and (ii) services for
18		which claims were received in prior fiscal years.
19		(f) The Department of Human Services (as successor to the
20		Department of Public Aid) shall annually submit to the State
21		Comptroller, Senate President, Senate Minority Leader, Speaker
22		of the House, House Minority Leader, and the respective
23		Chairmen and Minority Spokesmen of the Appropriations
24		Committees of the Senate and the House, on or before December
25		31, a report of fiscal year funds used to pay for services
26		(other than medical care) provided in any prior fiscal year.

HB0357 Enrolled - 95 - LRB101 05160 RJF 50172 b
1		This report shall document by program or service category those
2		expenditures from the most recently completed fiscal year used
3		to pay for services provided in prior fiscal years.
4		(g) In addition, each annual report required to be
5		submitted by the Department of Healthcare and Family Services
6		under subsection (e) shall include the following information
7		with respect to the State's Medicaid program:
8		(1) Explanations of the exact causes of the variance
9		between the previous year's estimated and actual
10		liabilities.
11		(2) Factors affecting the Department of Healthcare and
12		Family Services' liabilities, including, but not limited
13		to, numbers of aid recipients, levels of medical service
14		utilization by aid recipients, and inflation in the cost of
15		medical services.
16		(3) The results of the Department's efforts to combat
17		fraud and abuse.
18		(h) As provided in Section 4 of the General Assembly
19		Compensation Act, any utility bill for service provided to a
20		General Assembly member's district office for a period
21		including portions of 2 consecutive fiscal years may be paid
22		from funds appropriated for such expenditure in either fiscal
23		year.
24		(i) An agency which administers a fund classified by the
25		Comptroller as an internal service fund may issue rules for:
26		(1) billing user agencies in advance for payments or

HB0357 Enrolled - 96 - LRB101 05160 RJF 50172 b
1		authorized inter-fund transfers based on estimated charges
2		for goods or services;
3		(2) issuing credits, refunding through inter-fund
4		transfers, or reducing future inter-fund transfers during
5		the subsequent fiscal year for all user agency payments or
6		authorized inter-fund transfers received during the prior
7		fiscal year which were in excess of the final amounts owed
8		by the user agency for that period; and
9		(3) issuing catch-up billings to user agencies during
10		the subsequent fiscal year for amounts remaining due when
11		payments or authorized inter-fund transfers received from
12		the user agency during the prior fiscal year were less than
13		the total amount owed for that period.
14		User agencies are authorized to reimburse internal service
15		funds for catch-up billings by vouchers drawn against their
16		respective appropriations for the fiscal year in which the
17		catch-up billing was issued or by increasing an authorized
18		inter-fund transfer during the current fiscal year. For the
19		purposes of this Act, "inter-fund transfers" means transfers
20		without the use of the voucher-warrant process, as authorized
21		by Section 9.01 of the State Comptroller Act.
22		(i-1) Beginning on July 1, 2021, all outstanding
23		liabilities, not payable during the 4-month lapse period as
24		described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
25		(c) of this Section, that are made from appropriations for that
26		purpose for any fiscal year, without regard to the fact that

HB0357 Enrolled - 97 - LRB101 05160 RJF 50172 b
1		the services being compensated for by those payments may have
2		been rendered in a prior fiscal year, are limited to only those
3		claims that have been incurred but for which a proper bill or
4		invoice as defined by the State Prompt Payment Act has not been
5		received by September 30th following the end of the fiscal year
6		in which the service was rendered.
7		(j) Notwithstanding any other provision of this Act, the
8		aggregate amount of payments to be made without regard for
9		fiscal year limitations as contained in subsections (b-1),
10		(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
11		determined by using Generally Accepted Accounting Principles,
12		shall not exceed the following amounts:
13		(1) $6,000,000,000 for outstanding liabilities related
14		to fiscal year 2012;
15		(2) $5,300,000,000 for outstanding liabilities related
16		to fiscal year 2013;
17		(3) $4,600,000,000 for outstanding liabilities related
18		to fiscal year 2014;
19		(4) $4,000,000,000 for outstanding liabilities related
20		to fiscal year 2015;
21		(5) $3,300,000,000 for outstanding liabilities related
22		to fiscal year 2016;
23		(6) $2,600,000,000 for outstanding liabilities related
24		to fiscal year 2017;
25		(7) $2,000,000,000 for outstanding liabilities related
26		to fiscal year 2018;

HB0357 Enrolled - 98 - LRB101 05160 RJF 50172 b
1		(8) $1,300,000,000 for outstanding liabilities related
2		to fiscal year 2019;
3		(9) $600,000,000 for outstanding liabilities related
4		to fiscal year 2020; and
5		(10) $0 for outstanding liabilities related to fiscal
6		year 2021 and fiscal years thereafter.
7		(k) Department of Healthcare and Family Services Medical
8		Assistance Payments.
9		(1) Definition of Medical Assistance.
10		For purposes of this subsection, the term "Medical
11		Assistance" shall include, but not necessarily be
12		limited to, medical programs and services authorized
13		under Titles XIX and XXI of the Social Security Act,
14		the Illinois Public Aid Code, the Children's Health
15		Insurance Program Act, the Covering ALL KIDS Health
16		Insurance Act, the Long Term Acute Care Hospital
17		Quality Improvement Transfer Program Act, and medical
18		care to or on behalf of persons suffering from chronic
19		renal disease, persons suffering from hemophilia, and
20		victims of sexual assault.
21		(2) Limitations on Medical Assistance payments that
22		may be paid from future fiscal year appropriations.
23		(A) The maximum amounts of annual unpaid Medical
24		Assistance bills received and recorded by the
25		Department of Healthcare and Family Services on or
26		before June 30th of a particular fiscal year

HB0357 Enrolled - 99 - LRB101 05160 RJF 50172 b
1		attributable in aggregate to the General Revenue Fund,
2		Healthcare Provider Relief Fund, Tobacco Settlement
3		Recovery Fund, Long-Term Care Provider Fund, and the
4		Drug Rebate Fund that may be paid in total by the
5		Department from future fiscal year Medical Assistance
6		appropriations to those funds are: $700,000,000 for
7		fiscal year 2013 and $100,000,000 for fiscal year 2014
8		and each fiscal year thereafter.
9		(B) Bills for Medical Assistance services rendered
10		in a particular fiscal year, but received and recorded
11		by the Department of Healthcare and Family Services
12		after June 30th of that fiscal year, may be paid from
13		either appropriations for that fiscal year or future
14		fiscal year appropriations for Medical Assistance.
15		Such payments shall not be subject to the requirements
16		of subparagraph (A).
17		(C) Medical Assistance bills received by the
18		Department of Healthcare and Family Services in a
19		particular fiscal year, but subject to payment amount
20		adjustments in a future fiscal year may be paid from a
21		future fiscal year's appropriation for Medical
22		Assistance. Such payments shall not be subject to the
23		requirements of subparagraph (A).
24		(D) Medical Assistance payments made by the
25		Department of Healthcare and Family Services from
26		funds other than those specifically referenced in

HB0357 Enrolled - 100 - LRB101 05160 RJF 50172 b
1		subparagraph (A) may be made from appropriations for
2		those purposes for any fiscal year without regard to
3		the fact that the Medical Assistance services being
4		compensated for by such payment may have been rendered
5		in a prior fiscal year. Such payments shall not be
6		subject to the requirements of subparagraph (A).
7		(3) Extended lapse period for Department of Healthcare
8		and Family Services Medical Assistance payments.
9		Notwithstanding any other State law to the contrary,
10		outstanding Department of Healthcare and Family Services
11		Medical Assistance liabilities, as of June 30th, payable
12		from appropriations which have otherwise expired, may be
13		paid out of the expiring appropriations during the 6-month
14		period ending at the close of business on December 31st.
15		(l) The changes to this Section made by Public Act 97-691
16		shall be effective for payment of Medical Assistance bills
17		incurred in fiscal year 2013 and future fiscal years. The
18		changes to this Section made by Public Act 97-691 shall not be
19		applied to Medical Assistance bills incurred in fiscal year
20		2012 or prior fiscal years.
21		(m) The Comptroller must issue payments against
22		outstanding liabilities that were received prior to the lapse
23		period deadlines set forth in this Section as soon thereafter
24		as practical, but no payment may be issued after the 4 months
25		following the lapse period deadline without the signed
26		authorization of the Comptroller and the Governor.

HB0357 Enrolled - 101 - LRB101 05160 RJF 50172 b
1		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
2		101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
3		Section 5-7. The State Finance Act is amended by changing
4		Section 6z-27 as follows:
5		(30 ILCS 105/6z-27)
6		Sec. 6z-27. All moneys in the Audit Expense Fund shall be
7		transferred, appropriated and used only for the purposes
8		authorized by, and subject to the limitations and conditions
9		prescribed by, the State Auditing Act.
10		Within 30 days after the effective date of this amendatory
11		Act of the 101st General Assembly, the State Comptroller shall
12		order transferred and the State Treasurer shall transfer from
13		the following funds moneys in the specified amounts for deposit
14		into the Audit Expense Fund:
15		Aggregate Operations Regulatory Fund......................806
16		Agricultural Premium Fund..............................21,601
17		Anna Veterans Home Fund................................14,618
18		Appraisal Administration Fund...........................4,086
19		Attorney General Court Ordered and Voluntary Compliance
20		Payment Projects Fund..............................17,446
21		Attorney General Whistleblower Reward and Protection Fund.7,344
22		Bank and Trust Company Fund............................87,912
23		Brownfields Redevelopment Fund............................550
24		Capital Development Board Revolving Fund................1,724

HB0357 Enrolled - 102 - LRB101 05160 RJF 50172 b
1		Care Provider Fund for Persons with a Developmental
2		Disability..........................................5,445
3		CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
4		Cemetery Oversight Licensing and Disciplinary Fund......4,432
5		Chicago State University Education Improvement Fund.....5,211
6		Child Support Administrative Fund.......................3,088
7		Clean Air Act Permit Fund...............................6,766
8		Coal Technology Development Assistance Fund............11,280
9		Commitment to Human Services Fund.....................103,833
10		Common School Fund....................................411,164
11		Community Mental Health Medicaid Trust Fund............10,138
12		Community Water Supply Laboratory Fund....................548
13		Corporate Franchise Tax Refund Fund.......................751
14		Credit Union Fund......................................19,740
15		Cycle Rider Safety Training Fund..........................982
16		DCFS Children's Services Fund.........................273,107
17		Department of Business Services Special
18		Operations Fund.....................................4,386
19		Department of Corrections Reimbursement and
20		Education Fund.....................................36,230
21		Department of Human Services Community Services Fund....4,757
22		Design Professionals Administration and
23		Investigation Fund..................................5,198
24		Downstate Public Transportation Fund...................42,630
25		Downstate Transit Improvement Fund......................1,807
26		Drivers Education Fund..................................1,351

HB0357 Enrolled - 103 - LRB101 05160 RJF 50172 b
1		Drug Rebate Fund.......................................21,955
2		Drug Treatment Fund.......................................508
3		Education Assistance Fund...........................1,901,464
4		Environmental Protection Permit and Inspection Fund.....5,397
5		Estate Tax Refund Fund....................................637
6		Facilities Management Revolving Fund...................13,775
7		Fair and Exposition Fund..................................863
8		Federal High Speed Rail Trust Fund......................9,230
9		Federal Workforce Training Fund.......................208,014
10		Feed Control Fund.......................................1,319
11		Fertilizer Control Fund.................................1,247
12		Fire Prevention Fund....................................3,876
13		Fund for the Advancement of Education..................46,221
14		General Professions Dedicated Fund.....................26,266
15		General Revenue Fund...............................17,653,153
16		Grade Crossing Protection Fund..........................3,737
17		Hazardous Waste Fund....................................3,625
18		Health and Human Services Medicaid Trust Fund...........5,263
19		Healthcare Provider Relief Fund.......................115,415
20		Horse Racing Fund.....................................184,337
21		Hospital Provider Fund.................................62,701
22		Illinois Affordable Housing Trust Fund..................7,103
23		Illinois Charity Bureau Fund............................2,108
24		Illinois Clean Water Fund...............................8,679
25		Illinois Forestry Development Fund......................6,189
26		Illinois Gaming Law Enforcement Fund....................1,277

HB0357 Enrolled - 104 - LRB101 05160 RJF 50172 b
1		Illinois Power Agency Operations Fund..................43,568
2		Illinois State Dental Disciplinary Fund.................4,344
3		Illinois State Fair Fund................................5,690
4		Illinois State Medical Disciplinary Fund...............20,283
5		Illinois State Pharmacy Disciplinary Fund...............9,856
6		Illinois Veterans Assistance Fund.......................2,494
7		Illinois Workers' Compensation Commission Operations Fund.2,896
8		IMSA Income Fund........................................8,012
9		Income Tax Refund Fund................................152,206
10		Insurance Financial Regulation Fund...................104,597
11		Insurance Premium Tax Refund Fund.......................9,901
12		Insurance Producer Administration Fund................105,702
13		International Tourism Fund..............................7,000
14		LaSalle Veterans Home Fund.............................31,489
15		LEADS Maintenance Fund....................................607
16		Live and Learn Fund.....................................8,302
17		Local Government Distributive Fund....................102,508
18		Local Tourism Fund.....................................28,421
19		Long-Term Care Provider Fund............................7,140
20		Manteno Veterans Home Fund.............................47,417
21		Medical Interagency Program Fund..........................669
22		Mental Health Fund......................................7,492
23		Monitoring Device Driving Permit Administration Fee Fund..762
24		Motor Carrier Safety Inspection Fund....................1,114
25		Motor Fuel Tax Fund...................................141,788
26		Motor Vehicle License Plate Fund........................5,366

HB0357 Enrolled - 105 - LRB101 05160 RJF 50172 b
1		Nursing Dedicated and Professional Fund................10,746
2		Open Space Lands Acquisition and Development Fund......25,584
3		Optometric Licensing and Disciplinary Board Fund........1,099
4		Partners for Conservation Fund.........................20,187
5		Pawnbroker Regulation Fund..............................1,072
6		Personal Property Tax Replacement Fund.................88,655
7		Pesticide Control Fund..................................5,617
8		Professional Services Fund..............................2,795
9		Professions Indirect Cost Fund........................180,536
10		Public Pension Regulation Fund..........................8,434
11		Public Transportation Fund.............................97,777
12		Quincy Veterans Home Fund..............................57,745
13		Real Estate License Administration Fund................32,015
14		Regional Transportation Authority Occupation
15		and Use Tax Replacement Fund........................3,123
16		Registered Certified Public Accountants' Administration and
17		Disciplinary Fund...................................2,560
18		Renewable Energy Resources Trust Fund.....................797
19		Rental Housing Support Program Fund.......................949
20		Residential Finance Regulatory Fund....................20,349
21		Road Fund.............................................557,727
22		Roadside Memorial Fund....................................582
23		Salmon Fund...............................................548
24		Savings Bank Regulatory Fund............................2,100
25		School Infrastructure Fund.............................18,703
26		Secretary of State DUI Administration Fund................867

HB0357 Enrolled - 106 - LRB101 05160 RJF 50172 b
1		Secretary of State Identification Security and Theft
2		Prevention Fund.........................................4,660
3		Secretary of State Special License Plate Fund...........1,772
4		Secretary of State Special Services Fund................7,839
5		Securities Audit and Enforcement Fund...................2,879
6		Small Business Environmental Assistance Fund..............588
7		Solid Waste Management Fund.............................7,389
8		Special Education Medicaid Matching Fund................3,388
9		State and Local Sales Tax Reform Fund...................6,573
10		State Asset Forfeiture Fund.............................1,213
11		State Construction Account Fund.......................129,461
12		State Crime Laboratory Fund.............................2,462
13		State Gaming Fund.....................................188,862
14		State Garage Revolving Fund.............................4,303
15		State Lottery Fund....................................145,905
16		State Offender DNA Identification System Fund...........1,075
17		State Pensions Fund...................................500,000
18		State Police DUI Fund.....................................839
19		State Police Firearm Services Fund......................4,981
20		State Police Services Fund.............................11,660
21		State Police Vehicle Fund...............................5,514
22		State Police Whistleblower Reward and Protection Fund...2,822
23		State Small Business Credit Initiative Fund............15,061
24		Subtitle D Management Fund..............................1,067
25		Supplemental Low-Income Energy Assistance Fund.........68,016
26		Tax Compliance and Administration Fund..................4,713

HB0357 Enrolled - 107 - LRB101 05160 RJF 50172 b
1		Technology Management Revolving Fund..................257,409
2		Tobacco Settlement Recovery Fund........................4,825
3		Tourism Promotion Fund.................................66,211
4		Traffic and Criminal Conviction Surcharge Fund........226,070
5		Underground Storage Tank Fund..........................19,110
6		University of Illinois Hospital Services Fund...........3,813
7		Vehicle Inspection Fund.................................9,673
8		Violent Crime Victims Assistance Fund..................12,233
9		Weights and Measures Fund...............................5,245
10		Working Capital Revolving Fund.........................27,245
11		Agricultural Premium Fund.............................152,228
12		Assisted Living and Shared Housing Regulatory Fund.....2,549
13		Care Provider Fund for Persons with a
14		Developmental Disability...........................14,212
15		CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,031
16		Chicago State University Education Improvement Fund.....4,036
17		Child Support Administrative Fund.......................5,843
18		Clean Air Act Permit Fund................................980
19		Common School Fund....................................238,911
20		Community Mental Health Medicaid Trust Fund............23,615
21		Corporate Franchise Tax Refund Fund....................3,294
22		Death Certificate Surcharge Fund.......................4,790
23		Death Penalty Abolition Fund...........................6,142
24		Department of Business Services Special
25		Operations Fund....................................11,370
26		Department of Human Services Community

HB0357 Enrolled - 108 - LRB101 05160 RJF 50172 b
1		Services Fund......................................11,733
2		Downstate Public Transportation Fund...................12,268
3		Driver Services Administration Fund.....................1,272
4		Drug Rebate Fund.......................................41,241
5		Drug Treatment Fund.....................................1,530
6		Drunk and Drugged Driving Prevention Fund................790
7		Education Assistance Fund...........................1,332,369
8		Electronic Health Record Incentive Fund.................2,575
9		Emergency Public Health Fund...........................9,383
10		EMS Assistance Fund....................................1,925
11		Environmental Protection Permit and Inspection Fund......733
12		Estate Tax Refund Fund.................................1,877
13		Facilities Management Revolving Fund...................19,625
14		Facility Licensing Fund................................2,411
15		Fair and Exposition Fund................................4,698
16		Federal Financing Cost Reimbursement Fund................649
17		Federal High Speed Rail Trust Fund.....................14,092
18		Feed Control Fund.......................................8,112
19		Fertilizer Control Fund.................................6,898
20		Fire Prevention Fund....................................3,706
21		Food and Drug Safety Fund..............................4,068
22		Fund for the Advancement of Education..................14,680
23		General Professions Dedicated Fund......................3,102
24		General Revenue Fund...............................17,653,153
25		Grade Crossing Protection Fund..........................1,483
26		Grant Accountability and Transparency Fund...............594

HB0357 Enrolled - 109 - LRB101 05160 RJF 50172 b
1		Hazardous Waste Fund.....................................633
2		Health and Human Services Medicaid Trust Fund...........9,399
3		Health Facility Plan Review Fund.......................3,521
4		Healthcare Provider Relief Fund.......................230,920
5		Healthy Smiles Fund......................................892
6		Home Care Services Agency Licensure Fund...............3,582
7		Hospital Licensure Fund................................1,946
8		Hospital Provider Fund................................115,090
9		ICJIA Violence Prevention Fund.........................2,023
10		Illinois Affordable Housing Trust Fund..................7,306
11		Illinois Clean Water Fund..............................1,177
12		Illinois Health Facilities Planning Fund...............4,047
13		Illinois School Asbestos Abatement Fund................1,150
14		Illinois Standardbred Breeders Fund...................12,452
15		Illinois State Fair Fund...............................29,588
16		Illinois Thoroughbred Breeders Fund...................19,485
17		Illinois Veterans' Rehabilitation Fund..................1,187
18		Illinois Workers' Compensation Commission
19		Operations Fund...................................206,564
20		IMSA Income Fund........................................7,646
21		Income Tax Refund Fund.................................55,081
22		Lead Poisoning Screening, Prevention, and
23		Abatement Fund.....................................7,730
24		Live and Learn Fund....................................21,306
25		Lobbyist Registration Administration Fund...............1,088
26		Local Government Distributive Fund.....................31,539

HB0357 Enrolled - 110 - LRB101 05160 RJF 50172 b
1		Long-Term Care Monitor/Receiver Fund..................54,094
2		Long-Term Care Provider Fund...........................20,649
3		Mandatory Arbitration Fund.............................2,225
4		Medical Interagency Program Fund........................1,948
5		Medical Special Purposes Trust Fund....................2,073
6		Mental Health Fund.....................................15,458
7		Metabolic Screening and Treatment Fund................44,251
8		Monitoring Device Driving Permit
9		Administration Fee Fund.............................1,082
10		Motor Fuel Tax Fund....................................41,504
11		Motor Vehicle License Plate Fund.......................14,732
12		Motor Vehicle Theft Prevention and Insurance
13		Verification Trust Fund.......645
14		Nursing Dedicated and Professional Fund.................3,690
15		Open Space Lands Acquisition and Development Fund........943
16		Partners for Conservation Fund.........................43,490
17		Personal Property Tax
18		Replacement Fund..................................100,416
19		Pesticide Control Fund.................................34,045
20		Plumbing Licensure and Program Fund....................4,005
21		Professional Services Fund..............................3,806
22		Public Health Laboratory Services Revolving Fund.......7,750
23		Public Transportation Fund.............................31,285
24		Renewable Energy Resources Trust Fund.................10,947
25		Regional Transportation Authority Occupation and
26		Use Tax Replacement Fund..............................898

HB0357 Enrolled - 111 - LRB101 05160 RJF 50172 b
1		Rental Housing Support Program Fund.......................503
2		Road Fund.............................................215,480
3		School Infrastructure Fund.............................15,933
4		Secretary of State DUI Administration Fund..............1,980
5		Secretary of State Identification Security and Theft
6		Prevention Fund....................................12,530
7		Secretary of State Special License Plate Fund...........3,274
8		Secretary of State Special Services Fund...............18,638
9		Securities Audit and Enforcement Fund...................7,900
10		Solid Waste Management Fund..............................959
11		Special Education Medicaid Matching Fund................7,016
12		State and Local Sales Tax Reform Fund...................2,022
13		State Construction Account Fund........................33,539
14		State Gaming Fund......................................83,992
15		State Garage Revolving Fund.............................5,770
16		State Lottery Fund....................................487,256
17		State Pensions Fund...................................500,000
18		State Treasurer's Bank Services Trust Fund...............625
19		Supreme Court Special Purposes Fund....................3,879
20		Tattoo and Body Piercing Establishment
21		Registration Fund....................................706
22		Tax Compliance and Administration Fund..................1,490
23		Tobacco Settlement Recovery Fund.......................34,105
24		Trauma Center Fund....................................10,783
25		Underground Storage Tank Fund..........................2,737
26		University of Illinois Hospital Services Fund...........4,602

HB0357 Enrolled - 112 - LRB101 05160 RJF 50172 b
1		The Vehicle Inspection Fund.............................4,243
2		Weights and Measures Fund..............................27,517
3		Notwithstanding any provision of the law to the contrary,
4		the General Assembly hereby authorizes the use of such funds
5		for the purposes set forth in this Section.
6		These provisions do not apply to funds classified by the
7		Comptroller as federal trust funds or State trust funds. The
8		Audit Expense Fund may receive transfers from those trust funds
9		only as directed herein, except where prohibited by the terms
10		of the trust fund agreement. The Auditor General shall notify
11		the trustees of those funds of the estimated cost of the audit
12		to be incurred under the Illinois State Auditing Act for the
13		fund. The trustees of those funds shall direct the State
14		Comptroller and Treasurer to transfer the estimated amount to
15		the Audit Expense Fund.
16		The Auditor General may bill entities that are not subject
17		to the above transfer provisions, including private entities,
18		related organizations and entities whose funds are
19		locally-held, for the cost of audits, studies, and
20		investigations incurred on their behalf. Any revenues received
21		under this provision shall be deposited into the Audit Expense
22		Fund.
23		In the event that moneys on deposit in any fund are
24		unavailable, by reason of deficiency or any other reason
25		preventing their lawful transfer, the State Comptroller shall
26		order transferred and the State Treasurer shall transfer the

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1		amount deficient or otherwise unavailable from the General
2		Revenue Fund for deposit into the Audit Expense Fund.
3		On or before December 1, 1992, and each December 1
4		thereafter, the Auditor General shall notify the Governor's
5		Office of Management and Budget (formerly Bureau of the Budget)
6		of the amount estimated to be necessary to pay for audits,
7		studies, and investigations in accordance with the Illinois
8		State Auditing Act during the next succeeding fiscal year for
9		each State fund for which a transfer or reimbursement is
10		anticipated.
11		Beginning with fiscal year 1994 and during each fiscal year
12		thereafter, the Auditor General may direct the State
13		Comptroller and Treasurer to transfer moneys from funds
14		authorized by the General Assembly for that fund. In the event
15		funds, including federal and State trust funds but excluding
16		the General Revenue Fund, are transferred, during fiscal year
17		1994 and during each fiscal year thereafter, in excess of the
18		amount to pay actual costs attributable to audits, studies, and
19		investigations as permitted or required by the Illinois State
20		Auditing Act or specific action of the General Assembly, the
21		Auditor General shall, on September 30, or as soon thereafter
22		as is practicable, direct the State Comptroller and Treasurer
23		to transfer the excess amount back to the fund from which it
24		was originally transferred.
25		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26		101-10, eff. 6-5-19.)

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1		Section 5-10. The Gifts and Grants to Government Act is
2		amended by adding Section 5 as follows:
3		(30 ILCS 110/5 new)
4		Sec. 5. Lieutenant Governor's Grant Fund; additional
5		purposes. In addition to any other deposits authorized by law,
6		the Lieutenant Governor's Grant Fund may accept funds from any
7		source, public or private, to be used for the purposes of such
8		funds including administrative costs of the Lieutenant
9		Governor's Office.
10		Section 5-15. The State Revenue Sharing Act is amended by
11		changing Section 12 as follows:
12		(30 ILCS 115/12) (from Ch. 85, par. 616)
13		Sec. 12. Personal Property Tax Replacement Fund. There is
14		hereby created the Personal Property Tax Replacement Fund, a
15		special fund in the State Treasury into which shall be paid all
16		revenue realized:
17		(a) all amounts realized from the additional personal
18		property tax replacement income tax imposed by subsections
19		(c) and (d) of Section 201 of the Illinois Income Tax Act,
20		except for those amounts deposited into the Income Tax
21		Refund Fund pursuant to subsection (c) of Section 901 of
22		the Illinois Income Tax Act; and

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1		(b) all amounts realized from the additional personal
2		property replacement invested capital taxes imposed by
3		Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
4		Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
5		Revenue Act, and Section 3 of the Water Company Invested
6		Capital Tax Act, and amounts payable to the Department of
7		Revenue under the Telecommunications Infrastructure
8		Maintenance Fee Act.
9		As soon as may be after the end of each month, the
10		Department of Revenue shall certify to the Treasurer and the
11		Comptroller the amount of all refunds paid out of the General
12		Revenue Fund through the preceding month on account of
13		overpayment of liability on taxes paid into the Personal
14		Property Tax Replacement Fund. Upon receipt of such
15		certification, the Treasurer and the Comptroller shall
16		transfer the amount so certified from the Personal Property Tax
17		Replacement Fund into the General Revenue Fund.
18		The payments of revenue into the Personal Property Tax
19		Replacement Fund shall be used exclusively for distribution to
20		taxing districts, regional offices and officials, and local
21		officials as provided in this Section and in the School Code,
22		payment of the ordinary and contingent expenses of the Property
23		Tax Appeal Board, payment of the expenses of the Department of
24		Revenue incurred in administering the collection and
25		distribution of monies paid into the Personal Property Tax
26		Replacement Fund and transfers due to refunds to taxpayers for

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1		overpayment of liability for taxes paid into the Personal
2		Property Tax Replacement Fund.
3		In addition, moneys in the Personal Property Tax
4		Replacement Fund may be used to pay any of the following: (i)
5		salary, stipends, and additional compensation as provided by
6		law for chief election clerks, county clerks, and county
7		recorders; (ii) costs associated with regional offices of
8		education and educational service centers; (iii)
9		reimbursements payable by the State Board of Elections under
10		Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
11		Election Code; (iv) expenses of the Illinois Educational Labor
12		Relations Board; and (v) salary, personal services, and
13		additional compensation as provided by law for court reporters
14		under the Court Reporters Act.
15		As soon as may be after June 26, 1980 (the effective date
16		of Public Act 81-1255) this amendatory Act of 1980, the
17		Department of Revenue shall certify to the Treasurer the amount
18		of net replacement revenue paid into the General Revenue Fund
19		prior to that effective date from the additional tax imposed by
20		Section 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas
21		Revenue Tax Act; Section 2a.1 of the Public Utilities Revenue
22		Act; Section 3 of the Water Company Invested Capital Tax Act;
23		amounts collected by the Department of Revenue under the
24		Telecommunications Infrastructure Maintenance Fee Act; and the
25		additional personal property tax replacement income tax
26		imposed by the Illinois Income Tax Act, as amended by Public

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1		Act 81-1st Special Session-1. Net replacement revenue shall be
2		defined as the total amount paid into and remaining in the
3		General Revenue Fund as a result of those Acts minus the amount
4		outstanding and obligated from the General Revenue Fund in
5		state vouchers or warrants prior to June 26, 1980 (the
6		effective date of Public Act 81-1255) this amendatory Act of
7		1980 as refunds to taxpayers for overpayment of liability under
8		those Acts.
9		All interest earned by monies accumulated in the Personal
10		Property Tax Replacement Fund shall be deposited in such Fund.
11		All amounts allocated pursuant to this Section are appropriated
12		on a continuing basis.
13		Prior to December 31, 1980, as soon as may be after the end
14		of each quarter beginning with the quarter ending December 31,
15		1979, and on and after December 31, 1980, as soon as may be
16		after January 1, March 1, April 1, May 1, July 1, August 1,
17		October 1 and December 1 of each year, the Department of
18		Revenue shall allocate to each taxing district as defined in
19		Section 1-150 of the Property Tax Code, in accordance with the
20		provisions of paragraph (2) of this Section the portion of the
21		funds held in the Personal Property Tax Replacement Fund which
22		is required to be distributed, as provided in paragraph (1),
23		for each quarter. Provided, however, under no circumstances
24		shall any taxing district during each of the first two years of
25		distribution of the taxes imposed by Public Act 81-1st Special
26		Session-1 this amendatory Act of 1979 be entitled to an annual

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1		allocation which is less than the funds such taxing district
2		collected from the 1978 personal property tax. Provided further
3		that under no circumstances shall any taxing district during
4		the third year of distribution of the taxes imposed by Public
5		Act 81-1st Special Session-1 this amendatory Act of 1979
6		receive less than 60% of the funds such taxing district
7		collected from the 1978 personal property tax. In the event
8		that the total of the allocations made as above provided for
9		all taxing districts, during either of such 3 years, exceeds
10		the amount available for distribution the allocation of each
11		taxing district shall be proportionately reduced. Except as
12		provided in Section 13 of this Act, the Department shall then
13		certify, pursuant to appropriation, such allocations to the
14		State Comptroller who shall pay over to the several taxing
15		districts the respective amounts allocated to them.
16		Any township which receives an allocation based in whole or
17		in part upon personal property taxes which it levied pursuant
18		to Section 6-507 or 6-512 of the Illinois Highway Code and
19		which was previously required to be paid over to a municipality
20		shall immediately pay over to that municipality a proportionate
21		share of the personal property replacement funds which such
22		township receives.
23		Any municipality or township, other than a municipality
24		with a population in excess of 500,000, which receives an
25		allocation based in whole or in part on personal property taxes
26		which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the

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1		Illinois Local Library Act and which was previously required to
2		be paid over to a public library shall immediately pay over to
3		that library a proportionate share of the personal property tax
4		replacement funds which such municipality or township
5		receives; provided that if such a public library has converted
6		to a library organized under The Illinois Public Library
7		District Act, regardless of whether such conversion has
8		occurred on, after or before January 1, 1988, such
9		proportionate share shall be immediately paid over to the
10		library district which maintains and operates the library.
11		However, any library that has converted prior to January 1,
12		1988, and which hitherto has not received the personal property
13		tax replacement funds, shall receive such funds commencing on
14		January 1, 1988.
15		Any township which receives an allocation based in whole or
16		in part on personal property taxes which it levied pursuant to
17		Section 1c of the Public Graveyards Act and which taxes were
18		previously required to be paid over to or used for such public
19		cemetery or cemeteries shall immediately pay over to or use for
20		such public cemetery or cemeteries a proportionate share of the
21		personal property tax replacement funds which the township
22		receives.
23		Any taxing district which receives an allocation based in
24		whole or in part upon personal property taxes which it levied
25		for another governmental body or school district in Cook County
26		in 1976 or for another governmental body or school district in

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1		the remainder of the State in 1977 shall immediately pay over
2		to that governmental body or school district the amount of
3		personal property replacement funds which such governmental
4		body or school district would receive directly under the
5		provisions of paragraph (2) of this Section, had it levied its
6		own taxes.
7		(1) The portion of the Personal Property Tax
8		Replacement Fund required to be distributed as of the time
9		allocation is required to be made shall be the amount
10		available in such Fund as of the time allocation is
11		required to be made.
12		The amount available for distribution shall be the
13		total amount in the fund at such time minus the necessary
14		administrative and other authorized expenses as limited by
15		the appropriation and the amount determined by: (a) $2.8
16		million for fiscal year 1981; (b) for fiscal year 1982,
17		.54% of the funds distributed from the fund during the
18		preceding fiscal year; (c) for fiscal year 1983 through
19		fiscal year 1988, .54% of the funds distributed from the
20		fund during the preceding fiscal year less .02% of such
21		fund for fiscal year 1983 and less .02% of such funds for
22		each fiscal year thereafter; (d) for fiscal year 1989
23		through fiscal year 2011 no more than 105% of the actual
24		administrative expenses of the prior fiscal year; (e) for
25		fiscal year 2012 and beyond, a sufficient amount to pay (i)
26		stipends, additional compensation, salary reimbursements,

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1		and other amounts directed to be paid out of this Fund for
2		local officials as authorized or required by statute and
3		(ii) the ordinary and contingent expenses of the Property
4		Tax Appeal Board and the expenses of the Department of
5		Revenue incurred in administering the collection and
6		distribution of moneys paid into the Fund; (f) for fiscal
7		years 2012 and 2013 only, a sufficient amount to pay
8		stipends, additional compensation, salary reimbursements,
9		and other amounts directed to be paid out of this Fund for
10		regional offices and officials as authorized or required by
11		statute; or (g) for fiscal years 2018 through 2021 2020
12		only, a sufficient amount to pay amounts directed to be
13		paid out of this Fund for public community college base
14		operating grants and local health protection grants to
15		certified local health departments as authorized or
16		required by appropriation or statute. Such portion of the
17		fund shall be determined after the transfer into the
18		General Revenue Fund due to refunds, if any, paid from the
19		General Revenue Fund during the preceding quarter. If at
20		any time, for any reason, there is insufficient amount in
21		the Personal Property Tax Replacement Fund for payments for
22		regional offices and officials or local officials or
23		payment of costs of administration or for transfers due to
24		refunds at the end of any particular month, the amount of
25		such insufficiency shall be carried over for the purposes
26		of payments for regional offices and officials, local

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1		officials, transfers into the General Revenue Fund, and
2		costs of administration to the following month or months.
3		Net replacement revenue held, and defined above, shall be
4		transferred by the Treasurer and Comptroller to the
5		Personal Property Tax Replacement Fund within 10 days of
6		such certification.
7		(2) Each quarterly allocation shall first be
8		apportioned in the following manner: 51.65% for taxing
9		districts in Cook County and 48.35% for taxing districts in
10		the remainder of the State.
11		The Personal Property Replacement Ratio of each taxing
12		district outside Cook County shall be the ratio which the Tax
13		Base of that taxing district bears to the Downstate Tax Base.
14		The Tax Base of each taxing district outside of Cook County is
15		the personal property tax collections for that taxing district
16		for the 1977 tax year. The Downstate Tax Base is the personal
17		property tax collections for all taxing districts in the State
18		outside of Cook County for the 1977 tax year. The Department of
19		Revenue shall have authority to review for accuracy and
20		completeness the personal property tax collections for each
21		taxing district outside Cook County for the 1977 tax year.
22		The Personal Property Replacement Ratio of each Cook County
23		taxing district shall be the ratio which the Tax Base of that
24		taxing district bears to the Cook County Tax Base. The Tax Base
25		of each Cook County taxing district is the personal property
26		tax collections for that taxing district for the 1976 tax year.

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1		The Cook County Tax Base is the personal property tax
2		collections for all taxing districts in Cook County for the
3		1976 tax year. The Department of Revenue shall have authority
4		to review for accuracy and completeness the personal property
5		tax collections for each taxing district within Cook County for
6		the 1976 tax year.
7		For all purposes of this Section 12, amounts paid to a
8		taxing district for such tax years as may be applicable by a
9		foreign corporation under the provisions of Section 7-202 of
10		the Public Utilities Act, as amended, shall be deemed to be
11		personal property taxes collected by such taxing district for
12		such tax years as may be applicable. The Director shall
13		determine from the Illinois Commerce Commission, for any tax
14		year as may be applicable, the amounts so paid by any such
15		foreign corporation to any and all taxing districts. The
16		Illinois Commerce Commission shall furnish such information to
17		the Director. For all purposes of this Section 12, the Director
18		shall deem such amounts to be collected personal property taxes
19		of each such taxing district for the applicable tax year or
20		years.
21		Taxing districts located both in Cook County and in one or
22		more other counties shall receive both a Cook County allocation
23		and a Downstate allocation determined in the same way as all
24		other taxing districts.
25		If any taxing district in existence on July 1, 1979 ceases
26		to exist, or discontinues its operations, its Tax Base shall

HB0357 Enrolled - 124 - LRB101 05160 RJF 50172 b
1		thereafter be deemed to be zero. If the powers, duties and
2		obligations of the discontinued taxing district are assumed by
3		another taxing district, the Tax Base of the discontinued
4		taxing district shall be added to the Tax Base of the taxing
5		district assuming such powers, duties and obligations.
6		If two or more taxing districts in existence on July 1,
7		1979, or a successor or successors thereto shall consolidate
8		into one taxing district, the Tax Base of such consolidated
9		taxing district shall be the sum of the Tax Bases of each of
10		the taxing districts which have consolidated.
11		If a single taxing district in existence on July 1, 1979,
12		or a successor or successors thereto shall be divided into two
13		or more separate taxing districts, the tax base of the taxing
14		district so divided shall be allocated to each of the resulting
15		taxing districts in proportion to the then current equalized
16		assessed value of each resulting taxing district.
17		If a portion of the territory of a taxing district is
18		disconnected and annexed to another taxing district of the same
19		type, the Tax Base of the taxing district from which
20		disconnection was made shall be reduced in proportion to the
21		then current equalized assessed value of the disconnected
22		territory as compared with the then current equalized assessed
23		value within the entire territory of the taxing district prior
24		to disconnection, and the amount of such reduction shall be
25		added to the Tax Base of the taxing district to which
26		annexation is made.

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1		If a community college district is created after July 1,
2		1979, beginning on January 1, 1996 (the effective date of
3		Public Act 89-327) this amendatory Act of 1995, its Tax Base
4		shall be 3.5% of the sum of the personal property tax collected
5		for the 1977 tax year within the territorial jurisdiction of
6		the district.
7		The amounts allocated and paid to taxing districts pursuant
8		to the provisions of Public Act 81-1st Special Session-1 this
9		amendatory Act of 1979 shall be deemed to be substitute
10		revenues for the revenues derived from taxes imposed on
11		personal property pursuant to the provisions of the "Revenue
12		Act of 1939" or "An Act for the assessment and taxation of
13		private car line companies", approved July 22, 1943, as
14		amended, or Section 414 of the Illinois Insurance Code, prior
15		to the abolition of such taxes and shall be used for the same
16		purposes as the revenues derived from ad valorem taxes on real
17		estate.
18		Monies received by any taxing districts from the Personal
19		Property Tax Replacement Fund shall be first applied toward
20		payment of the proportionate amount of debt service which was
21		previously levied and collected from extensions against
22		personal property on bonds outstanding as of December 31, 1978
23		and next applied toward payment of the proportionate share of
24		the pension or retirement obligations of the taxing district
25		which were previously levied and collected from extensions
26		against personal property. For each such outstanding bond

HB0357 Enrolled - 126 - LRB101 05160 RJF 50172 b
1		issue, the County Clerk shall determine the percentage of the
2		debt service which was collected from extensions against real
3		estate in the taxing district for 1978 taxes payable in 1979,
4		as related to the total amount of such levies and collections
5		from extensions against both real and personal property. For
6		1979 and subsequent years' taxes, the County Clerk shall levy
7		and extend taxes against the real estate of each taxing
8		district which will yield the said percentage or percentages of
9		the debt service on such outstanding bonds. The balance of the
10		amount necessary to fully pay such debt service shall
11		constitute a first and prior lien upon the monies received by
12		each such taxing district through the Personal Property Tax
13		Replacement Fund and shall be first applied or set aside for
14		such purpose. In counties having fewer than 3,000,000
15		inhabitants, the amendments to this paragraph as made by Public
16		Act 81-1255 this amendatory Act of 1980 shall be first
17		applicable to 1980 taxes to be collected in 1981.
18		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
19		101-10, eff. 6-5-19.)
20		Section 5-20. The Agricultural Fair Act is amended by
21		changing Section 16 as follows:
22		(30 ILCS 120/16) (from Ch. 85, par. 666)
23		Sec. 16. Agricultural education. Agricultural Education
24		Section Fairs, which shall not be located in more than 25

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1		sections, shall be organized and conducted under the
2		supervision of the Department. The Department shall designate
3		the sections of the State for Agricultural Education Fairs.
4		These fairs shall participate in an appropriation at a rate
5		designated by the Bureau that is in compliance with the current
6		year's appropriation for each section holding an Agricultural
7		Education Section Fair or Fairs during the current year.
8		Such monies are to be paid as premiums awarded to
9		agricultural education students exhibiting livestock or
10		agricultural products at the fair or fairs in the section in
11		which the student resides. No premium shall be duplicated for
12		any particular exhibition of livestock or agricultural
13		products in the fair or fairs held in any one section.
14		Within 30 days after the close of the fair, a section fair
15		manager as designated by the Department shall certify to the
16		Department under oath on forms furnished by the Department a
17		detailed report of premium awards showing all premiums awarded
18		to agricultural education students at that fair. Warrants shall
19		be issued by the State Comptroller payable to the agricultural
20		education teacher or teachers on vouchers certified by the
21		Department.
22		If after all approved claims are paid there remains any
23		amount of the appropriation, the remaining portion shall be
24		distributed equally among the participating agricultural
25		education section fairs to be expended for the purposes set
26		forth in this Section. A fiscal accounting of the expenditure

HB0357 Enrolled - 128 - LRB101 05160 RJF 50172 b
1		of funds distributed under this paragraph shall be filed with
2		the Department by each participating fair not later than one
3		year after the date of its receipt of such funds.
4		For State fiscal year 2020 only, any section unable to hold
5		an Agricultural Education Section Fair or Fairs shall receive
6		all funds appropriated, at the rate designated by the Bureau of
7		County Fairs, for the purpose of issuing premiums awarded to
8		agricultural education students. Warrants shall be issued by
9		the State Comptroller payable to the agricultural education
10		teacher or teachers on vouchers certified by the Department.
11		(Source: P.A. 94-261, eff. 1-1-06.)
12		Section 5-25. The Public Use Trust Act is amended by
13		changing Section 2 as follows:
14		(30 ILCS 160/2) (from Ch. 127, par. 4002)
15		Sec. 2. (a) The Department of Agriculture, and the
16		Department of Natural Resources, and the Abraham Lincoln
17		Presidential Library and Museum have the power to enter into a
18		trust agreement with a person or group of persons under which
19		the State agency may receive or collect money or other property
20		from the person or group of persons and may expend such money
21		or property solely for a public purpose within the powers and
22		duties of that State agency and stated in the trust agreement.
23		The State agency shall be the trustee under any such trust
24		agreement.

HB0357 Enrolled - 129 - LRB101 05160 RJF 50172 b
1		(b) Money or property received under a trust agreement
2		shall not be deposited in the State treasury and is not subject
3		to appropriation by the General Assembly, but shall be held and
4		invested by the trustee separate and apart from the State
5		treasury. The trustee shall invest money or property received
6		under a trust agreement as provided for trustees under the
7		Trusts and Trustees Act or as otherwise provided in the trust
8		agreement.
9		(c) The trustee shall maintain detailed records of all
10		receipts and disbursements in the same manner as required for
11		trustees under the Trusts and Trustees Act. The trustee shall
12		provide an annual accounting of all receipts, disbursements,
13		and inventory to all donors to the trust and the Auditor
14		General. The annual accounting shall be made available to any
15		member of the public upon request.
16		(Source: P.A. 100-695, eff. 8-3-18.).
17		Section 5-30. The Illinois Coal Technology Development
18		Assistance Act is amended by changing Section 3 as follows:
19		(30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
20		Sec. 3. Transfers to Coal Technology Development
21		Assistance Fund.
22		(a) As soon as may be practicable after the first day of
23		each month, the Department of Revenue shall certify to the
24		Treasurer an amount equal to 1/64 of the revenue realized from

HB0357 Enrolled - 130 - LRB101 05160 RJF 50172 b
1		the tax imposed by the Electricity Excise Tax Law, Section 2 of
2		the Public Utilities Revenue Act, Section 2 of the Messages Tax
3		Act, and Section 2 of the Gas Revenue Tax Act, during the
4		preceding month. Upon receipt of the certification, the
5		Treasurer shall transfer the amount shown on such certification
6		from the General Revenue Fund to the Coal Technology
7		Development Assistance Fund, which is hereby created as a
8		special fund in the State treasury, except that no transfer
9		shall be made in any month in which the Fund has reached the
10		following balance:
11		(1) (Blank).
12		(2) (Blank).
13		(3) (Blank).
14		(4) (Blank).
15		(5) (Blank).
16		(6) Expect as otherwise provided in subsection (b),
17		during fiscal year 2006 and each fiscal year thereafter, an
18		amount equal to the sum of $10,000,000 plus additional
19		moneys deposited into the Coal Technology Development
20		Assistance Fund from the Renewable Energy Resources and
21		Coal Technology Development Assistance Charge under
22		Section 6.5 of the Renewable Energy, Energy Efficiency, and
23		Coal Resources Development Law of 1997.
24		(b) During fiscal years 2019 through 2021 and 2020 only,
25		the Treasurer shall make no transfers from the General Revenue
26		Fund to the Coal Technology Development Assistance Fund.

HB0357 Enrolled - 131 - LRB101 05160 RJF 50172 b
1		(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
2		Section 5-35. The Downstate Public Transportation Act is
3		amended by changing Section 2-3 as follows:
4		(30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
5		Sec. 2-3. (a) As soon as possible after the first day of
6		each month, beginning July 1, 1984, upon certification of the
7		Department of Revenue, the Comptroller shall order
8		transferred, and the Treasurer shall transfer, from the General
9		Revenue Fund to a special fund in the State Treasury which is
10		hereby created, to be known as the Downstate Public
11		Transportation Fund, an amount equal to 2/32 (beginning July 1,
12		2005, 3/32) of the net revenue realized from the Retailers'
13		Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
14		Act, and the Service Use Tax Act from persons incurring
15		municipal or county retailers' or service occupation tax
16		liability for the benefit of any municipality or county located
17		wholly within the boundaries of each participant, other than
18		any Metro-East Transit District participant certified pursuant
19		to subsection (c) of this Section during the preceding month,
20		except that the Department shall pay into the Downstate Public
21		Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
22		of the net revenue realized under the State tax Acts named
23		above within any municipality or county located wholly within
24		the boundaries of each participant, other than any Metro-East

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1		participant, for tax periods beginning on or after January 1,
2		1990. Net revenue realized for a month shall be the revenue
3		collected by the State pursuant to such Acts during the
4		previous month from persons incurring municipal or county
5		retailers' or service occupation tax liability for the benefit
6		of any municipality or county located wholly within the
7		boundaries of a participant, less the amount paid out during
8		that same month as refunds or credit memoranda to taxpayers for
9		overpayment of liability under such Acts for the benefit of any
10		municipality or county located wholly within the boundaries of
11		a participant.
12		Notwithstanding any provision of law to the contrary,
13		beginning on July 6, 2017 (the effective date of Public Act
14		100-23), those amounts required under this subsection (a) to be
15		transferred by the Treasurer into the Downstate Public
16		Transportation Fund from the General Revenue Fund shall be
17		directly deposited into the Downstate Public Transportation
18		Fund as the revenues are realized from the taxes indicated.
19		(b) As soon as possible after the first day of each month,
20		beginning July 1, 1989, upon certification of the Department of
21		Revenue, the Comptroller shall order transferred, and the
22		Treasurer shall transfer, from the General Revenue Fund to a
23		special fund in the State Treasury which is hereby created, to
24		be known as the Metro-East Public Transportation Fund, an
25		amount equal to 2/32 of the net revenue realized, as above,
26		from within the boundaries of Madison, Monroe, and St. Clair

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1		Counties, except that the Department shall pay into the
2		Metro-East Public Transportation Fund 2/32 of 80% of the net
3		revenue realized under the State tax Acts specified in
4		subsection (a) of this Section within the boundaries of
5		Madison, Monroe and St. Clair Counties for tax periods
6		beginning on or after January 1, 1990. A local match equivalent
7		to an amount which could be raised by a tax levy at the rate of
8		.05% on the assessed value of property within the boundaries of
9		Madison County is required annually to cause a total of 2/32 of
10		the net revenue to be deposited in the Metro-East Public
11		Transportation Fund. Failure to raise the required local match
12		annually shall result in only 1/32 being deposited into the
13		Metro-East Public Transportation Fund after July 1, 1989, or
14		1/32 of 80% of the net revenue realized for tax periods
15		beginning on or after January 1, 1990.
16		(b-5) As soon as possible after the first day of each
17		month, beginning July 1, 2005, upon certification of the
18		Department of Revenue, the Comptroller shall order
19		transferred, and the Treasurer shall transfer, from the General
20		Revenue Fund to the Downstate Public Transportation Fund, an
21		amount equal to 3/32 of 80% of the net revenue realized from
22		within the boundaries of Monroe and St. Clair Counties under
23		the State Tax Acts specified in subsection (a) of this Section
24		and provided further that, beginning July 1, 2005, the
25		provisions of subsection (b) shall no longer apply with respect
26		to such tax receipts from Monroe and St. Clair Counties.

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1		Notwithstanding any provision of law to the contrary,
2		beginning on July 6, 2017 (the effective date of Public Act
3		100-23), those amounts required under this subsection (b-5) to
4		be transferred by the Treasurer into the Downstate Public
5		Transportation Fund from the General Revenue Fund shall be
6		directly deposited into the Downstate Public Transportation
7		Fund as the revenues are realized from the taxes indicated.
8		(b-6) As soon as possible after the first day of each
9		month, beginning July 1, 2008, upon certification by the
10		Department of Revenue, the Comptroller shall order transferred
11		and the Treasurer shall transfer, from the General Revenue Fund
12		to the Downstate Public Transportation Fund, an amount equal to
13		3/32 of 80% of the net revenue realized from within the
14		boundaries of Madison County under the State Tax Acts specified
15		in subsection (a) of this Section and provided further that,
16		beginning July 1, 2008, the provisions of subsection (b) shall
17		no longer apply with respect to such tax receipts from Madison
18		County.
19		Notwithstanding any provision of law to the contrary,
20		beginning on July 6, 2017 (the effective date of Public Act
21		100-23), those amounts required under this subsection (b-6) to
22		be transferred by the Treasurer into the Downstate Public
23		Transportation Fund from the General Revenue Fund shall be
24		directly deposited into the Downstate Public Transportation
25		Fund as the revenues are realized from the taxes indicated.
26		(b-7) Beginning July 1, 2018, notwithstanding the other

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1		provisions of this Section, instead of the Comptroller making
2		monthly transfers from the General Revenue Fund to the
3		Downstate Public Transportation Fund, the Department of
4		Revenue shall deposit the designated fraction of the net
5		revenue realized from collections under the Retailers'
6		Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
7		Act, and the Service Use Tax Act directly into the Downstate
8		Public Transportation Fund.
9		(c) The Department shall certify to the Department of
10		Revenue the eligible participants under this Article and the
11		territorial boundaries of such participants for the purposes of
12		the Department of Revenue in subsections (a) and (b) of this
13		Section.
14		(d) For the purposes of this Article, beginning in fiscal
15		year 2009 the General Assembly shall appropriate an amount from
16		the Downstate Public Transportation Fund equal to the sum total
17		of funds projected to be paid to the participants pursuant to
18		Section 2-7. If the General Assembly fails to make
19		appropriations sufficient to cover the amounts projected to be
20		paid pursuant to Section 2-7, this Act shall constitute an
21		irrevocable and continuing appropriation from the Downstate
22		Public Transportation Fund of all amounts necessary for those
23		purposes.
24		(e) (Blank).
25		(f) (Blank).
26		(g) (Blank).

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1		(h) For State fiscal year 2020 only, notwithstanding any
2		provision of law to the contrary, the total amount of revenue
3		and deposits under this Section attributable to revenues
4		realized during State fiscal year 2020 shall be reduced by 5%.
5		(i) For State fiscal year 2021 only, notwithstanding any
6		provision of law to the contrary, the total amount of revenue
7		and deposits under this Section attributable to revenues
8		realized during State fiscal year 2021 shall be reduced by 5%.
9		(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
10		100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
11		6-5-19.)
12		Section 5-40. The Public Library Construction Act is
13		amended by changing Section 15-10 as follows:
14		(30 ILCS 767/15-10)
15		Sec. 15-10. Grant awards. The Secretary of State is
16		authorized to make grants to public libraries for public
17		library construction projects with funds appropriated for that
18		purpose from the Build Illinois Bond Fund or the Capital
19		Development Fund.
20		(Source: P.A. 96-37, eff. 7-13-09.)
21		ARTICLE 10. REVENUES
22		Section 10-5. The Illinois Income Tax Act is amended by

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1		changing Section 901 as follows:
2		(35 ILCS 5/901)
3		(Text of Section before amendment by P.A. 101-8)
4		Sec. 901. Collection authority.
5		(a) In general. The Department shall collect the taxes
6		imposed by this Act. The Department shall collect certified
7		past due child support amounts under Section 2505-650 of the
8		Department of Revenue Law of the Civil Administrative Code of
9		Illinois. Except as provided in subsections (b), (c), (e), (f),
10		(g), and (h) of this Section, money collected pursuant to
11		subsections (a) and (b) of Section 201 of this Act shall be
12		paid into the General Revenue Fund in the State treasury; money
13		collected pursuant to subsections (c) and (d) of Section 201 of
14		this Act shall be paid into the Personal Property Tax
15		Replacement Fund, a special fund in the State Treasury; and
16		money collected under Section 2505-650 of the Department of
17		Revenue Law of the Civil Administrative Code of Illinois shall
18		be paid into the Child Support Enforcement Trust Fund, a
19		special fund outside the State Treasury, or to the State
20		Disbursement Unit established under Section 10-26 of the
21		Illinois Public Aid Code, as directed by the Department of
22		Healthcare and Family Services.
23		(b) Local Government Distributive Fund. Beginning August
24		1, 2017, the Treasurer shall transfer each month from the
25		General Revenue Fund to the Local Government Distributive Fund

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1		an amount equal to the sum of (i) 6.06% (10% of the ratio of the
2		3% individual income tax rate prior to 2011 to the 4.95%
3		individual income tax rate after July 1, 2017) of the net
4		revenue realized from the tax imposed by subsections (a) and
5		(b) of Section 201 of this Act upon individuals, trusts, and
6		estates during the preceding month and (ii) 6.85% (10% of the
7		ratio of the 4.8% corporate income tax rate prior to 2011 to
8		the 7% corporate income tax rate after July 1, 2017) of the net
9		revenue realized from the tax imposed by subsections (a) and
10		(b) of Section 201 of this Act upon corporations during the
11		preceding month. Net revenue realized for a month shall be
12		defined as the revenue from the tax imposed by subsections (a)
13		and (b) of Section 201 of this Act which is deposited in the
14		General Revenue Fund, the Education Assistance Fund, the Income
15		Tax Surcharge Local Government Distributive Fund, the Fund for
16		the Advancement of Education, and the Commitment to Human
17		Services Fund during the month minus the amount paid out of the
18		General Revenue Fund in State warrants during that same month
19		as refunds to taxpayers for overpayment of liability under the
20		tax imposed by subsections (a) and (b) of Section 201 of this
21		Act.
22		Notwithstanding any provision of law to the contrary,
23		beginning on July 6, 2017 (the effective date of Public Act
24		100-23), those amounts required under this subsection (b) to be
25		transferred by the Treasurer into the Local Government
26		Distributive Fund from the General Revenue Fund shall be

HB0357 Enrolled - 139 - LRB101 05160 RJF 50172 b
1		directly deposited into the Local Government Distributive Fund
2		as the revenue is realized from the tax imposed by subsections
3		(a) and (b) of Section 201 of this Act.
4		For State fiscal year 2020 only, notwithstanding any
5		provision of law to the contrary, the total amount of revenue
6		and deposits under this Section attributable to revenues
7		realized during State fiscal year 2020 shall be reduced by 5%.
8		(c) Deposits Into Income Tax Refund Fund.
9		(1) Beginning on January 1, 1989 and thereafter, the
10		Department shall deposit a percentage of the amounts
11		collected pursuant to subsections (a) and (b)(1), (2), and
12		(3) of Section 201 of this Act into a fund in the State
13		treasury known as the Income Tax Refund Fund. Beginning
14		with State fiscal year 1990 and for each fiscal year
15		thereafter, the percentage deposited into the Income Tax
16		Refund Fund during a fiscal year shall be the Annual
17		Percentage. For fiscal year 2011, the Annual Percentage
18		shall be 8.75%. For fiscal year 2012, the Annual Percentage
19		shall be 8.75%. For fiscal year 2013, the Annual Percentage
20		shall be 9.75%. For fiscal year 2014, the Annual Percentage
21		shall be 9.5%. For fiscal year 2015, the Annual Percentage
22		shall be 10%. For fiscal year 2018, the Annual Percentage
23		shall be 9.8%. For fiscal year 2019, the Annual Percentage
24		shall be 9.7%. For fiscal year 2020, the Annual Percentage
25		shall be 9.5%. For fiscal year 2021, the Annual Percentage
26		shall be 9%. For all other fiscal years, the Annual

HB0357 Enrolled - 140 - LRB101 05160 RJF 50172 b
1		Percentage shall be calculated as a fraction, the numerator
2		of which shall be the amount of refunds approved for
3		payment by the Department during the preceding fiscal year
4		as a result of overpayment of tax liability under
5		subsections (a) and (b)(1), (2), and (3) of Section 201 of
6		this Act plus the amount of such refunds remaining approved
7		but unpaid at the end of the preceding fiscal year, minus
8		the amounts transferred into the Income Tax Refund Fund
9		from the Tobacco Settlement Recovery Fund, and the
10		denominator of which shall be the amounts which will be
11		collected pursuant to subsections (a) and (b)(1), (2), and
12		(3) of Section 201 of this Act during the preceding fiscal
13		year; except that in State fiscal year 2002, the Annual
14		Percentage shall in no event exceed 7.6%. The Director of
15		Revenue shall certify the Annual Percentage to the
16		Comptroller on the last business day of the fiscal year
17		immediately preceding the fiscal year for which it is to be
18		effective.
19		(2) Beginning on January 1, 1989 and thereafter, the
20		Department shall deposit a percentage of the amounts
21		collected pursuant to subsections (a) and (b)(6), (7), and
22		(8), (c) and (d) of Section 201 of this Act into a fund in
23		the State treasury known as the Income Tax Refund Fund.
24		Beginning with State fiscal year 1990 and for each fiscal
25		year thereafter, the percentage deposited into the Income
26		Tax Refund Fund during a fiscal year shall be the Annual

HB0357 Enrolled - 141 - LRB101 05160 RJF 50172 b
1		Percentage. For fiscal year 2011, the Annual Percentage
2		shall be 17.5%. For fiscal year 2012, the Annual Percentage
3		shall be 17.5%. For fiscal year 2013, the Annual Percentage
4		shall be 14%. For fiscal year 2014, the Annual Percentage
5		shall be 13.4%. For fiscal year 2015, the Annual Percentage
6		shall be 14%. For fiscal year 2018, the Annual Percentage
7		shall be 17.5%. For fiscal year 2019, the Annual Percentage
8		shall be 15.5%. For fiscal year 2020, the Annual Percentage
9		shall be 14.25%. For fiscal year 2021, the Annual
10		Percentage shall be 14%. For all other fiscal years, the
11		Annual Percentage shall be calculated as a fraction, the
12		numerator of which shall be the amount of refunds approved
13		for payment by the Department during the preceding fiscal
14		year as a result of overpayment of tax liability under
15		subsections (a) and (b)(6), (7), and (8), (c) and (d) of
16		Section 201 of this Act plus the amount of such refunds
17		remaining approved but unpaid at the end of the preceding
18		fiscal year, and the denominator of which shall be the
19		amounts which will be collected pursuant to subsections (a)
20		and (b)(6), (7), and (8), (c) and (d) of Section 201 of
21		this Act during the preceding fiscal year; except that in
22		State fiscal year 2002, the Annual Percentage shall in no
23		event exceed 23%. The Director of Revenue shall certify the
24		Annual Percentage to the Comptroller on the last business
25		day of the fiscal year immediately preceding the fiscal
26		year for which it is to be effective.

HB0357 Enrolled - 142 - LRB101 05160 RJF 50172 b
1		(3) The Comptroller shall order transferred and the
2		Treasurer shall transfer from the Tobacco Settlement
3		Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
4		in January, 2001, (ii) $35,000,000 in January, 2002, and
5		(iii) $35,000,000 in January, 2003.
6		(d) Expenditures from Income Tax Refund Fund.
7		(1) Beginning January 1, 1989, money in the Income Tax
8		Refund Fund shall be expended exclusively for the purpose
9		of paying refunds resulting from overpayment of tax
10		liability under Section 201 of this Act and for making
11		transfers pursuant to this subsection (d).
12		(2) The Director shall order payment of refunds
13		resulting from overpayment of tax liability under Section
14		201 of this Act from the Income Tax Refund Fund only to the
15		extent that amounts collected pursuant to Section 201 of
16		this Act and transfers pursuant to this subsection (d) and
17		item (3) of subsection (c) have been deposited and retained
18		in the Fund.
19		(3) As soon as possible after the end of each fiscal
20		year, the Director shall order transferred and the State
21		Treasurer and State Comptroller shall transfer from the
22		Income Tax Refund Fund to the Personal Property Tax
23		Replacement Fund an amount, certified by the Director to
24		the Comptroller, equal to the excess of the amount
25		collected pursuant to subsections (c) and (d) of Section
26		201 of this Act deposited into the Income Tax Refund Fund

HB0357 Enrolled - 143 - LRB101 05160 RJF 50172 b
1		during the fiscal year over the amount of refunds resulting
2		from overpayment of tax liability under subsections (c) and
3		(d) of Section 201 of this Act paid from the Income Tax
4		Refund Fund during the fiscal year.
5		(4) As soon as possible after the end of each fiscal
6		year, the Director shall order transferred and the State
7		Treasurer and State Comptroller shall transfer from the
8		Personal Property Tax Replacement Fund to the Income Tax
9		Refund Fund an amount, certified by the Director to the
10		Comptroller, equal to the excess of the amount of refunds
11		resulting from overpayment of tax liability under
12		subsections (c) and (d) of Section 201 of this Act paid
13		from the Income Tax Refund Fund during the fiscal year over
14		the amount collected pursuant to subsections (c) and (d) of
15		Section 201 of this Act deposited into the Income Tax
16		Refund Fund during the fiscal year.
17		(4.5) As soon as possible after the end of fiscal year
18		1999 and of each fiscal year thereafter, the Director shall
19		order transferred and the State Treasurer and State
20		Comptroller shall transfer from the Income Tax Refund Fund
21		to the General Revenue Fund any surplus remaining in the
22		Income Tax Refund Fund as of the end of such fiscal year;
23		excluding for fiscal years 2000, 2001, and 2002 amounts
24		attributable to transfers under item (3) of subsection (c)
25		less refunds resulting from the earned income tax credit.
26		(5) This Act shall constitute an irrevocable and

HB0357 Enrolled - 144 - LRB101 05160 RJF 50172 b
1		continuing appropriation from the Income Tax Refund Fund
2		for the purpose of paying refunds upon the order of the
3		Director in accordance with the provisions of this Section.
4		(e) Deposits into the Education Assistance Fund and the
5		Income Tax Surcharge Local Government Distributive Fund. On
6		July 1, 1991, and thereafter, of the amounts collected pursuant
7		to subsections (a) and (b) of Section 201 of this Act, minus
8		deposits into the Income Tax Refund Fund, the Department shall
9		deposit 7.3% into the Education Assistance Fund in the State
10		Treasury. Beginning July 1, 1991, and continuing through
11		January 31, 1993, of the amounts collected pursuant to
12		subsections (a) and (b) of Section 201 of the Illinois Income
13		Tax Act, minus deposits into the Income Tax Refund Fund, the
14		Department shall deposit 3.0% into the Income Tax Surcharge
15		Local Government Distributive Fund in the State Treasury.
16		Beginning February 1, 1993 and continuing through June 30,
17		1993, of the amounts collected pursuant to subsections (a) and
18		(b) of Section 201 of the Illinois Income Tax Act, minus
19		deposits into the Income Tax Refund Fund, the Department shall
20		deposit 4.4% into the Income Tax Surcharge Local Government
21		Distributive Fund in the State Treasury. Beginning July 1,
22		1993, and continuing through June 30, 1994, of the amounts
23		collected under subsections (a) and (b) of Section 201 of this
24		Act, minus deposits into the Income Tax Refund Fund, the
25		Department shall deposit 1.475% into the Income Tax Surcharge
26		Local Government Distributive Fund in the State Treasury.

HB0357 Enrolled - 145 - LRB101 05160 RJF 50172 b
1		(f) Deposits into the Fund for the Advancement of
2		Education. Beginning February 1, 2015, the Department shall
3		deposit the following portions of the revenue realized from the
4		tax imposed upon individuals, trusts, and estates by
5		subsections (a) and (b) of Section 201 of this Act, minus
6		deposits into the Income Tax Refund Fund, into the Fund for the
7		Advancement of Education:
8		(1) beginning February 1, 2015, and prior to February
9		1, 2025, 1/30; and
10		(2) beginning February 1, 2025, 1/26.
11		If the rate of tax imposed by subsection (a) and (b) of
12		Section 201 is reduced pursuant to Section 201.5 of this Act,
13		the Department shall not make the deposits required by this
14		subsection (f) on or after the effective date of the reduction.
15		(g) Deposits into the Commitment to Human Services Fund.
16		Beginning February 1, 2015, the Department shall deposit the
17		following portions of the revenue realized from the tax imposed
18		upon individuals, trusts, and estates by subsections (a) and
19		(b) of Section 201 of this Act, minus deposits into the Income
20		Tax Refund Fund, into the Commitment to Human Services Fund:
21		(1) beginning February 1, 2015, and prior to February
22		1, 2025, 1/30; and
23		(2) beginning February 1, 2025, 1/26.
24		If the rate of tax imposed by subsection (a) and (b) of
25		Section 201 is reduced pursuant to Section 201.5 of this Act,
26		the Department shall not make the deposits required by this

HB0357 Enrolled - 146 - LRB101 05160 RJF 50172 b
1		subsection (g) on or after the effective date of the reduction.
2		(h) Deposits into the Tax Compliance and Administration
3		Fund. Beginning on the first day of the first calendar month to
4		occur on or after August 26, 2014 (the effective date of Public
5		Act 98-1098), each month the Department shall pay into the Tax
6		Compliance and Administration Fund, to be used, subject to
7		appropriation, to fund additional auditors and compliance
8		personnel at the Department, an amount equal to 1/12 of 5% of
9		the cash receipts collected during the preceding fiscal year by
10		the Audit Bureau of the Department from the tax imposed by
11		subsections (a), (b), (c), and (d) of Section 201 of this Act,
12		net of deposits into the Income Tax Refund Fund made from those
13		cash receipts.
14		(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
15		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
16		8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
17		eff. 7-12-19.)
18		(Text of Section after amendment by P.A. 101-8)
19		Sec. 901. Collection authority.
20		(a) In general. The Department shall collect the taxes
21		imposed by this Act. The Department shall collect certified
22		past due child support amounts under Section 2505-650 of the
23		Department of Revenue Law of the Civil Administrative Code of
24		Illinois. Except as provided in subsections (b), (c), (e), (f),
25		(g), and (h) of this Section, money collected pursuant to

HB0357 Enrolled - 147 - LRB101 05160 RJF 50172 b
1		subsections (a) and (b) of Section 201 of this Act shall be
2		paid into the General Revenue Fund in the State treasury; money
3		collected pursuant to subsections (c) and (d) of Section 201 of
4		this Act shall be paid into the Personal Property Tax
5		Replacement Fund, a special fund in the State Treasury; and
6		money collected under Section 2505-650 of the Department of
7		Revenue Law of the Civil Administrative Code of Illinois shall
8		be paid into the Child Support Enforcement Trust Fund, a
9		special fund outside the State Treasury, or to the State
10		Disbursement Unit established under Section 10-26 of the
11		Illinois Public Aid Code, as directed by the Department of
12		Healthcare and Family Services.
13		(b) Local Government Distributive Fund. Beginning August
14		1, 2017 and continuing through January 31, 2021, the Treasurer
15		shall transfer each month from the General Revenue Fund to the
16		Local Government Distributive Fund an amount equal to the sum
17		of (i) 6.06% (10% of the ratio of the 3% individual income tax
18		rate prior to 2011 to the 4.95% individual income tax rate
19		after July 1, 2017) of the net revenue realized from the tax
20		imposed by subsections (a) and (b) of Section 201 of this Act
21		upon individuals, trusts, and estates during the preceding
22		month and (ii) 6.85% (10% of the ratio of the 4.8% corporate
23		income tax rate prior to 2011 to the 7% corporate income tax
24		rate after July 1, 2017) of the net revenue realized from the
25		tax imposed by subsections (a) and (b) of Section 201 of this
26		Act upon corporations during the preceding month. Beginning

HB0357 Enrolled - 148 - LRB101 05160 RJF 50172 b
1		February 1, 2021, the Treasurer shall transfer each month from
2		the General Revenue Fund to the Local Government Distributive
3		Fund an amount equal to the sum of (i) 5.32% of the net revenue
4		realized from the tax imposed by subsections (a) and (b) of
5		Section 201 of this Act upon individuals, trusts, and estates
6		during the preceding month and (ii) 6.16% of the net revenue
7		realized from the tax imposed by subsections (a) and (b) of
8		Section 201 of this Act upon corporations during the preceding
9		month. Net revenue realized for a month shall be defined as the
10		revenue from the tax imposed by subsections (a) and (b) of
11		Section 201 of this Act which is deposited in the General
12		Revenue Fund, the Education Assistance Fund, the Income Tax
13		Surcharge Local Government Distributive Fund, the Fund for the
14		Advancement of Education, and the Commitment to Human Services
15		Fund during the month minus the amount paid out of the General
16		Revenue Fund in State warrants during that same month as
17		refunds to taxpayers for overpayment of liability under the tax
18		imposed by subsections (a) and (b) of Section 201 of this Act.
19		Notwithstanding any provision of law to the contrary,
20		beginning on July 6, 2017 (the effective date of Public Act
21		100-23), those amounts required under this subsection (b) to be
22		transferred by the Treasurer into the Local Government
23		Distributive Fund from the General Revenue Fund shall be
24		directly deposited into the Local Government Distributive Fund
25		as the revenue is realized from the tax imposed by subsections
26		(a) and (b) of Section 201 of this Act.

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1		For State fiscal year 2020 only, notwithstanding any
2		provision of law to the contrary, the total amount of revenue
3		and deposits under this Section attributable to revenues
4		realized during State fiscal year 2020 shall be reduced by 5%.
5		(c) Deposits Into Income Tax Refund Fund.
6		(1) Beginning on January 1, 1989 and thereafter, the
7		Department shall deposit a percentage of the amounts
8		collected pursuant to subsections (a) and (b)(1), (2), and
9		(3) of Section 201 of this Act into a fund in the State
10		treasury known as the Income Tax Refund Fund. Beginning
11		with State fiscal year 1990 and for each fiscal year
12		thereafter, the percentage deposited into the Income Tax
13		Refund Fund during a fiscal year shall be the Annual
14		Percentage. For fiscal year 2011, the Annual Percentage
15		shall be 8.75%. For fiscal year 2012, the Annual Percentage
16		shall be 8.75%. For fiscal year 2013, the Annual Percentage
17		shall be 9.75%. For fiscal year 2014, the Annual Percentage
18		shall be 9.5%. For fiscal year 2015, the Annual Percentage
19		shall be 10%. For fiscal year 2018, the Annual Percentage
20		shall be 9.8%. For fiscal year 2019, the Annual Percentage
21		shall be 9.7%. For fiscal year 2020, the Annual Percentage
22		shall be 9.5%. For fiscal year 2021, the Annual Percentage
23		shall be 9%. For all other fiscal years, the Annual
24		Percentage shall be calculated as a fraction, the numerator
25		of which shall be the amount of refunds approved for
26		payment by the Department during the preceding fiscal year

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1		as a result of overpayment of tax liability under
2		subsections (a) and (b)(1), (2), and (3) of Section 201 of
3		this Act plus the amount of such refunds remaining approved
4		but unpaid at the end of the preceding fiscal year, minus
5		the amounts transferred into the Income Tax Refund Fund
6		from the Tobacco Settlement Recovery Fund, and the
7		denominator of which shall be the amounts which will be
8		collected pursuant to subsections (a) and (b)(1), (2), and
9		(3) of Section 201 of this Act during the preceding fiscal
10		year; except that in State fiscal year 2002, the Annual
11		Percentage shall in no event exceed 7.6%. The Director of
12		Revenue shall certify the Annual Percentage to the
13		Comptroller on the last business day of the fiscal year
14		immediately preceding the fiscal year for which it is to be
15		effective.
16		(2) Beginning on January 1, 1989 and thereafter, the
17		Department shall deposit a percentage of the amounts
18		collected pursuant to subsections (a) and (b)(6), (7), and
19		(8), (c) and (d) of Section 201 of this Act into a fund in
20		the State treasury known as the Income Tax Refund Fund.
21		Beginning with State fiscal year 1990 and for each fiscal
22		year thereafter, the percentage deposited into the Income
23		Tax Refund Fund during a fiscal year shall be the Annual
24		Percentage. For fiscal year 2011, the Annual Percentage
25		shall be 17.5%. For fiscal year 2012, the Annual Percentage
26		shall be 17.5%. For fiscal year 2013, the Annual Percentage

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1		shall be 14%. For fiscal year 2014, the Annual Percentage
2		shall be 13.4%. For fiscal year 2015, the Annual Percentage
3		shall be 14%. For fiscal year 2018, the Annual Percentage
4		shall be 17.5%. For fiscal year 2019, the Annual Percentage
5		shall be 15.5%. For fiscal year 2020, the Annual Percentage
6		shall be 14.25%. For fiscal year 2021, the Annual
7		Percentage shall be 14%. For all other fiscal years, the
8		Annual Percentage shall be calculated as a fraction, the
9		numerator of which shall be the amount of refunds approved
10		for payment by the Department during the preceding fiscal
11		year as a result of overpayment of tax liability under
12		subsections (a) and (b)(6), (7), and (8), (c) and (d) of
13		Section 201 of this Act plus the amount of such refunds
14		remaining approved but unpaid at the end of the preceding
15		fiscal year, and the denominator of which shall be the
16		amounts which will be collected pursuant to subsections (a)
17		and (b)(6), (7), and (8), (c) and (d) of Section 201 of
18		this Act during the preceding fiscal year; except that in
19		State fiscal year 2002, the Annual Percentage shall in no
20		event exceed 23%. The Director of Revenue shall certify the
21		Annual Percentage to the Comptroller on the last business
22		day of the fiscal year immediately preceding the fiscal
23		year for which it is to be effective.
24		(3) The Comptroller shall order transferred and the
25		Treasurer shall transfer from the Tobacco Settlement
26		Recovery Fund to the Income Tax Refund Fund (i) $35,000,000

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1		in January, 2001, (ii) $35,000,000 in January, 2002, and
2		(iii) $35,000,000 in January, 2003.
3		(d) Expenditures from Income Tax Refund Fund.
4		(1) Beginning January 1, 1989, money in the Income Tax
5		Refund Fund shall be expended exclusively for the purpose
6		of paying refunds resulting from overpayment of tax
7		liability under Section 201 of this Act and for making
8		transfers pursuant to this subsection (d).
9		(2) The Director shall order payment of refunds
10		resulting from overpayment of tax liability under Section
11		201 of this Act from the Income Tax Refund Fund only to the
12		extent that amounts collected pursuant to Section 201 of
13		this Act and transfers pursuant to this subsection (d) and
14		item (3) of subsection (c) have been deposited and retained
15		in the Fund.
16		(3) As soon as possible after the end of each fiscal
17		year, the Director shall order transferred and the State
18		Treasurer and State Comptroller shall transfer from the
19		Income Tax Refund Fund to the Personal Property Tax
20		Replacement Fund an amount, certified by the Director to
21		the Comptroller, equal to the excess of the amount
22		collected pursuant to subsections (c) and (d) of Section
23		201 of this Act deposited into the Income Tax Refund Fund
24		during the fiscal year over the amount of refunds resulting
25		from overpayment of tax liability under subsections (c) and
26		(d) of Section 201 of this Act paid from the Income Tax

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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, minus
3		deposits into the Income Tax Refund Fund, into the Fund for the
4		Advancement of Education:
5		(1) beginning February 1, 2015, and prior to February
6		1, 2025, 1/30; and
7		(2) beginning February 1, 2025, 1/26.
8		If the rate of tax imposed by subsection (a) and (b) of
9		Section 201 is reduced pursuant to Section 201.5 of this Act,
10		the Department shall not make the deposits required by this
11		subsection (f) on or after the effective date of the reduction.
12		(g) Deposits into the Commitment to Human Services Fund.
13		Beginning February 1, 2015, the Department shall deposit the
14		following portions of the revenue realized from the tax imposed
15		upon individuals, trusts, and estates by subsections (a) and
16		(b) of Section 201 of this Act, minus deposits into the Income
17		Tax Refund Fund, into the Commitment to Human Services Fund:
18		(1) beginning February 1, 2015, and prior to February
19		1, 2025, 1/30; and
20		(2) beginning February 1, 2025, 1/26.
21		If the rate of tax imposed by subsection (a) and (b) of
22		Section 201 is reduced pursuant to Section 201.5 of this Act,
23		the Department shall not make the deposits required by this
24		subsection (g) on or after the effective date of the reduction.
25		(h) Deposits into the Tax Compliance and Administration
26		Fund. Beginning on the first day of the first calendar month to

HB0357 Enrolled - 156 - LRB101 05160 RJF 50172 b
1		occur on or after August 26, 2014 (the effective date of Public
2		Act 98-1098), each month the Department shall pay into the Tax
3		Compliance and Administration Fund, to be used, subject to
4		appropriation, to fund additional auditors and compliance
5		personnel at the Department, an amount equal to 1/12 of 5% of
6		the cash receipts collected during the preceding fiscal year by
7		the Audit Bureau of the Department from the tax imposed by
8		subsections (a), (b), (c), and (d) of Section 201 of this Act,
9		net of deposits into the Income Tax Refund Fund made from those
10		cash receipts.
11		(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
12		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
13		8-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for
14		effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
15		revised 10-1-19.)
16		ARTICLE 15. SPECIAL DISTRICTS
17		Section 15-5. The State Finance Act is amended by changing
18		Section 8.25f as follows:
19		(30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f)
20		Sec. 8.25f. McCormick Place Expansion Project Fund.
21		(a) Deposits. The following amounts shall be deposited into
22		the McCormick Place Expansion Project Fund in the State
23		Treasury: (i) the moneys required to be deposited into the Fund

HB0357 Enrolled - 157 - LRB101 05160 RJF 50172 b
1		under Section 9 of the Use Tax Act, Section 9 of the Service
2		Occupation Tax Act, Section 9 of the Service Use Tax Act, and
3		Section 3 of the Retailers' Occupation Tax Act and (ii) the
4		moneys required to be deposited into the Fund under subsection
5		(g) of Section 13 of the Metropolitan Pier and Exposition
6		Authority Act. Notwithstanding the foregoing, the maximum
7		amount that may be deposited into the McCormick Place Expansion
8		Project Fund from item (i) shall not exceed the Total Deposit
9		amounts with respect to the following fiscal years:
10 Fiscal Year Total Deposit 11 1993 $0 12 1994 53,000,000 13 1995 58,000,000 14 1996 61,000,000 15 1997 64,000,000 16 1998 68,000,000 17 1999 71,000,000 18 2000 75,000,000 19 2001 80,000,000 20 2002 93,000,000 21 2003 99,000,000 22 2004 103,000,000 23 2005 108,000,000 24 2006 113,000,000 25 2007 119,000,000

HB0357 Enrolled - 158 - LRB101 05160 RJF 50172 b

1 2008 126,000,000 2 2009 132,000,000 3 2010 139,000,000 4 2011 146,000,000 5 2012 153,000,000 6 2013 161,000,000 7 2014 170,000,000 8 2015 179,000,000 9 2016 189,000,000 10 2017 199,000,000 11 2018 210,000,000 12 2019 221,000,000 13 2020 233,000,000 14 2021 300,000,000 246,000,000 15 2022 300,000,000 260,000,000 16 2023 300,000,000 275,000,000 17 2024 300,000,000 275,000,000 18 2025 300,000,000 275,000,000 19 2026 300,000,000 279,000,000 20 2027 375,000,000 292,000,000 21 2028 375,000,000 307,000,000 22 2029 375,000,000 322,000,000 23 2030 375,000,000 338,000,000 24 2031 375,000,000 350,000,000 25 2032 375,000,000 350,000,000 26 2033 375,000,000

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1 2034 375,000,000 2 2035 375,000,000 3 2036 450,000,000 4 and 5 each fiscal year thereafter 6 that bonds are outstanding 7 under Section 13.2 of the 8 Metropolitan Pier and Exposition 9 Authority Act, but not after 10 fiscal year 2060.
11		Provided that all amounts deposited in the Fund and
12		requested in the Authority's certificate have been paid to the
13		Authority, all amounts remaining in the McCormick Place
14		Expansion Project Fund on the last day of any month shall be
15		transferred to the General Revenue Fund.
16		(b) Authority certificate. Beginning with fiscal year 1994
17		and continuing for each fiscal year thereafter, the Chairman of
18		the Metropolitan Pier and Exposition Authority shall annually
19		certify to the State Comptroller and the State Treasurer the
20		amount necessary and required, during the fiscal year with
21		respect to which the certification is made, to pay the debt
22		service requirements (including amounts to be paid with respect
23		to arrangements to provide additional security or liquidity) on
24		all outstanding bonds and notes, including refunding bonds,
25		(collectively referred to as "bonds") in an amount issued by
26		the Authority pursuant to Section 13.2 of the Metropolitan Pier

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1		and Exposition Authority Act. The certificate may be amended
2		from time to time as necessary.
3		(Source: P.A. 96-898, eff. 5-27-10.)
4		Section 15-10. The Use Tax Act is amended by changing
5		Section 9 as follows:
6		(35 ILCS 105/9) (from Ch. 120, par. 439.9)
7		Sec. 9. Except as to motor vehicles, watercraft, aircraft,
8		and trailers that are required to be registered with an agency
9		of this State, each retailer required or authorized to collect
10		the tax imposed by this Act shall pay to the Department the
11		amount of such tax (except as otherwise provided) at the time
12		when he is required to file his return for the period during
13		which such tax was collected, less a discount of 2.1% prior to
14		January 1, 1990, and 1.75% on and after January 1, 1990, or $5
15		per calendar year, whichever is greater, which is allowed to
16		reimburse the retailer for expenses incurred in collecting the
17		tax, keeping records, preparing and filing returns, remitting
18		the tax and supplying data to the Department on request. The
19		discount under this Section is not allowed for the 1.25%
20		portion of taxes paid on aviation fuel that is subject to the
21		revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
22		47133. In the case of retailers who report and pay the tax on a
23		transaction by transaction basis, as provided in this Section,
24		such discount shall be taken with each such tax remittance

HB0357 Enrolled - 161 - LRB101 05160 RJF 50172 b
1		instead of when such retailer files his periodic return. The
2		discount allowed under this Section is allowed only for returns
3		that are filed in the manner required by this Act. The
4		Department may disallow the discount for retailers whose
5		certificate of registration is revoked at the time the return
6		is filed, but only if the Department's decision to revoke the
7		certificate of registration has become final. A retailer need
8		not remit that part of any tax collected by him to the extent
9		that he is required to remit and does remit the tax imposed by
10		the Retailers' Occupation Tax Act, with respect to the sale of
11		the same property.
12		Where such tangible personal property is sold under a
13		conditional sales contract, or under any other form of sale
14		wherein the payment of the principal sum, or a part thereof, is
15		extended beyond the close of the period for which the return is
16		filed, the retailer, in collecting the tax (except as to motor
17		vehicles, watercraft, aircraft, and trailers that are required
18		to be registered with an agency of this State), may collect for
19		each tax return period, only the tax applicable to that part of
20		the selling price actually received during such tax return
21		period.
22		Except as provided in this Section, on or before the
23		twentieth day of each calendar month, such retailer shall file
24		a return for the preceding calendar month. Such return shall be
25		filed on forms prescribed by the Department and shall furnish
26		such information as the Department may reasonably require. On

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1		and after January 1, 2018, except for returns for motor
2		vehicles, watercraft, aircraft, and trailers that are required
3		to be registered with an agency of this State, with respect to
4		retailers whose annual gross receipts average $20,000 or more,
5		all returns required to be filed pursuant to this Act shall be
6		filed electronically. Retailers who demonstrate that they do
7		not have access to the Internet or demonstrate hardship in
8		filing electronically may petition the Department to waive the
9		electronic filing requirement.
10		The Department may require returns to be filed on a
11		quarterly basis. If so required, a return for each calendar
12		quarter shall be filed on or before the twentieth day of the
13		calendar month following the end of such calendar quarter. The
14		taxpayer shall also file a return with the Department for each
15		of the first two months of each calendar quarter, on or before
16		the twentieth day of the following calendar month, stating:
17		1. The name of the seller;
18		2. The address of the principal place of business from
19		which he engages in the business of selling tangible
20		personal property at retail in this State;
21		3. The total amount of taxable receipts received by him
22		during the preceding calendar month from sales of tangible
23		personal property by him during such preceding calendar
24		month, including receipts from charge and time sales, but
25		less all deductions allowed by law;
26		4. The amount of credit provided in Section 2d of this

HB0357 Enrolled - 163 - LRB101 05160 RJF 50172 b
1		Act;
2		5. The amount of tax due;
3		5-5. The signature of the taxpayer; and
4		6. Such other reasonable information as the Department
5		may require.
6		Each retailer required or authorized to collect the tax
7		imposed by this Act on aviation fuel sold at retail in this
8		State during the preceding calendar month shall, instead of
9		reporting and paying tax on aviation fuel as otherwise required
10		by this Section, report and pay such tax on a separate aviation
11		fuel tax return. The requirements related to the return shall
12		be as otherwise provided in this Section. Notwithstanding any
13		other provisions of this Act to the contrary, retailers
14		collecting tax on aviation fuel shall file all aviation fuel
15		tax returns and shall make all aviation fuel tax payments by
16		electronic means in the manner and form required by the
17		Department. For purposes of this Section, "aviation fuel" means
18		jet fuel and aviation gasoline.
19		If a taxpayer fails to sign a return within 30 days after
20		the proper notice and demand for signature by the Department,
21		the return shall be considered valid and any amount shown to be
22		due on the return shall be deemed assessed.
23		Notwithstanding any other provision of this Act to the
24		contrary, retailers subject to tax on cannabis shall file all
25		cannabis tax returns and shall make all cannabis tax payments
26		by electronic means in the manner and form required by the

HB0357 Enrolled - 164 - LRB101 05160 RJF 50172 b
1		Department.
2		Beginning October 1, 1993, a taxpayer who has an average
3		monthly tax liability of $150,000 or more shall make all
4		payments required by rules of the Department by electronic
5		funds transfer. Beginning October 1, 1994, a taxpayer who has
6		an average monthly tax liability of $100,000 or more shall make
7		all payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 1995, a taxpayer who has
9		an average monthly tax liability of $50,000 or more shall make
10		all payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 2000, a taxpayer who has
12		an annual tax liability of $200,000 or more shall make all
13		payments required by rules of the Department by electronic
14		funds transfer. The term "annual tax liability" shall be the
15		sum of the taxpayer's liabilities under this Act, and under all
16		other State and local occupation and use tax laws administered
17		by the Department, for the immediately preceding calendar year.
18		The term "average monthly tax liability" means the sum of the
19		taxpayer's liabilities under this Act, and under all other
20		State and local occupation and use tax laws administered by the
21		Department, for the immediately preceding calendar year
22		divided by 12. Beginning on October 1, 2002, a taxpayer who has
23		a tax liability in the amount set forth in subsection (b) of
24		Section 2505-210 of the Department of Revenue Law shall make
25		all payments required by rules of the Department by electronic
26		funds transfer.

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1		Before August 1 of each year beginning in 1993, the
2		Department shall notify all taxpayers required to make payments
3		by electronic funds transfer. All taxpayers required to make
4		payments by electronic funds transfer shall make those payments
5		for a minimum of one year beginning on October 1.
6		Any taxpayer not required to make payments by electronic
7		funds transfer may make payments by electronic funds transfer
8		with the permission of the Department.
9		All taxpayers required to make payment by electronic funds
10		transfer and any taxpayers authorized to voluntarily make
11		payments by electronic funds transfer shall make those payments
12		in the manner authorized by the Department.
13		The Department shall adopt such rules as are necessary to
14		effectuate a program of electronic funds transfer and the
15		requirements of this Section.
16		Before October 1, 2000, if the taxpayer's average monthly
17		tax liability to the Department under this Act, the Retailers'
18		Occupation Tax Act, the Service Occupation Tax Act, the Service
19		Use Tax Act was $10,000 or more during the preceding 4 complete
20		calendar quarters, he shall file a return with the Department
21		each month by the 20th day of the month next following the
22		month during which such tax liability is incurred and shall
23		make payments to the Department on or before the 7th, 15th,
24		22nd and last day of the month during which such liability is
25		incurred. On and after October 1, 2000, if the taxpayer's
26		average monthly tax liability to the Department under this Act,

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1		the Retailers' Occupation Tax Act, the Service Occupation Tax
2		Act, and the Service Use Tax Act was $20,000 or more during the
3		preceding 4 complete calendar quarters, he shall file a return
4		with the Department each month by the 20th day of the month
5		next following the month during which such tax liability is
6		incurred and shall make payment to the Department on or before
7		the 7th, 15th, 22nd and last day of the month during which such
8		liability is incurred. If the month during which such tax
9		liability is incurred began prior to January 1, 1985, each
10		payment shall be in an amount equal to 1/4 of the taxpayer's
11		actual liability for the month or an amount set by the
12		Department not to exceed 1/4 of the average monthly liability
13		of the taxpayer to the Department for the preceding 4 complete
14		calendar quarters (excluding the month of highest liability and
15		the month of lowest liability in such 4 quarter period). If the
16		month during which such tax liability is incurred begins on or
17		after January 1, 1985, and prior to January 1, 1987, each
18		payment shall be in an amount equal to 22.5% of the taxpayer's
19		actual liability for the month or 27.5% of the taxpayer's
20		liability for the same calendar month of the preceding year. If
21		the month during which such tax liability is incurred begins on
22		or after January 1, 1987, and prior to January 1, 1988, each
23		payment shall be in an amount equal to 22.5% of the taxpayer's
24		actual liability for the month or 26.25% of the taxpayer's
25		liability for the same calendar month of the preceding year. If
26		the month during which such tax liability is incurred begins on

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1		or after January 1, 1988, and prior to January 1, 1989, or
2		begins on or after January 1, 1996, each payment shall be in an
3		amount equal to 22.5% of the taxpayer's actual liability for
4		the month or 25% of the taxpayer's liability for the same
5		calendar month of the preceding year. If the month during which
6		such tax liability is incurred begins on or after January 1,
7		1989, and prior to January 1, 1996, each payment shall be in an
8		amount equal to 22.5% of the taxpayer's actual liability for
9		the month or 25% of the taxpayer's liability for the same
10		calendar month of the preceding year or 100% of the taxpayer's
11		actual liability for the quarter monthly reporting period. The
12		amount of such quarter monthly payments shall be credited
13		against the final tax liability of the taxpayer's return for
14		that month. Before October 1, 2000, once applicable, the
15		requirement of the making of quarter monthly payments to the
16		Department shall continue until such taxpayer's average
17		monthly liability to the Department during the preceding 4
18		complete calendar quarters (excluding the month of highest
19		liability and the month of lowest liability) is less than
20		$9,000, or until such taxpayer's average monthly liability to
21		the Department as computed for each calendar quarter of the 4
22		preceding complete calendar quarter period is less than
23		$10,000. However, if a taxpayer can show the Department that a
24		substantial change in the taxpayer's business has occurred
25		which causes the taxpayer to anticipate that his average
26		monthly tax liability for the reasonably foreseeable future

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1		will fall below the $10,000 threshold stated above, then such
2		taxpayer may petition the Department for change in such
3		taxpayer's reporting status. On and after October 1, 2000, once
4		applicable, the requirement of the making of quarter monthly
5		payments to the Department shall continue until such taxpayer's
6		average monthly liability to the Department during the
7		preceding 4 complete calendar quarters (excluding the month of
8		highest liability and the month of lowest liability) is less
9		than $19,000 or until such taxpayer's average monthly liability
10		to the Department as computed for each calendar quarter of the
11		4 preceding complete calendar quarter period is less than
12		$20,000. However, if a taxpayer can show the Department that a
13		substantial change in the taxpayer's business has occurred
14		which causes the taxpayer to anticipate that his average
15		monthly tax liability for the reasonably foreseeable future
16		will fall below the $20,000 threshold stated above, then such
17		taxpayer may petition the Department for a change in such
18		taxpayer's reporting status. The Department shall change such
19		taxpayer's reporting status unless it finds that such change is
20		seasonal in nature and not likely to be long term. If any such
21		quarter monthly payment is not paid at the time or in the
22		amount required by this Section, then the taxpayer shall be
23		liable for penalties and interest on the difference between the
24		minimum amount due and the amount of such quarter monthly
25		payment actually and timely paid, except insofar as the
26		taxpayer has previously made payments for that month to the

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1		Department in excess of the minimum payments previously due as
2		provided in this Section. The Department shall make reasonable
3		rules and regulations to govern the quarter monthly payment
4		amount and quarter monthly payment dates for taxpayers who file
5		on other than a calendar monthly basis.
6		If any such payment provided for in this Section exceeds
7		the taxpayer's liabilities under this Act, the Retailers'
8		Occupation Tax Act, the Service Occupation Tax Act and the
9		Service Use Tax Act, as shown by an original monthly return,
10		the Department shall issue to the taxpayer a credit memorandum
11		no later than 30 days after the date of payment, which
12		memorandum may be submitted by the taxpayer to the Department
13		in payment of tax liability subsequently to be remitted by the
14		taxpayer to the Department or be assigned by the taxpayer to a
15		similar taxpayer under this Act, the Retailers' Occupation Tax
16		Act, the Service Occupation Tax Act or the Service Use Tax Act,
17		in accordance with reasonable rules and regulations to be
18		prescribed by the Department, except that if such excess
19		payment is shown on an original monthly return and is made
20		after December 31, 1986, no credit memorandum shall be issued,
21		unless requested by the taxpayer. If no such request is made,
22		the taxpayer may credit such excess payment against tax
23		liability subsequently to be remitted by the taxpayer to the
24		Department under this Act, the Retailers' Occupation Tax Act,
25		the Service Occupation Tax Act or the Service Use Tax Act, in
26		accordance with reasonable rules and regulations prescribed by

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1		the Department. If the Department subsequently determines that
2		all or any part of the credit taken was not actually due to the
3		taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
4		be reduced by 2.1% or 1.75% of the difference between the
5		credit taken and that actually due, and the taxpayer shall be
6		liable for penalties and interest on such difference.
7		If the retailer is otherwise required to file a monthly
8		return and if the retailer's average monthly tax liability to
9		the Department does not exceed $200, the Department may
10		authorize his returns to be filed on a quarter annual basis,
11		with the return for January, February, and March of a given
12		year being due by April 20 of such year; with the return for
13		April, May and June of a given year being due by July 20 of such
14		year; with the return for July, August and September of a given
15		year being due by October 20 of such year, and with the return
16		for October, November and December of a given year being due by
17		January 20 of the following year.
18		If the retailer is otherwise required to file a monthly or
19		quarterly return and if the retailer's average monthly tax
20		liability to the Department does not exceed $50, the Department
21		may authorize his returns to be filed on an annual basis, with
22		the return for a given year being due by January 20 of the
23		following year.
24		Such quarter annual and annual returns, as to form and
25		substance, shall be subject to the same requirements as monthly
26		returns.

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1		Notwithstanding any other provision in this Act concerning
2		the time within which a retailer may file his return, in the
3		case of any retailer who ceases to engage in a kind of business
4		which makes him responsible for filing returns under this Act,
5		such retailer shall file a final return under this Act with the
6		Department not more than one month after discontinuing such
7		business.
8		In addition, with respect to motor vehicles, watercraft,
9		aircraft, and trailers that are required to be registered with
10		an agency of this State, except as otherwise provided in this
11		Section, every retailer selling this kind of tangible personal
12		property shall file, with the Department, upon a form to be
13		prescribed and supplied by the Department, a separate return
14		for each such item of tangible personal property which the
15		retailer sells, except that if, in the same transaction, (i) a
16		retailer of aircraft, watercraft, motor vehicles or trailers
17		transfers more than one aircraft, watercraft, motor vehicle or
18		trailer to another aircraft, watercraft, motor vehicle or
19		trailer retailer for the purpose of resale or (ii) a retailer
20		of aircraft, watercraft, motor vehicles, or trailers transfers
21		more than one aircraft, watercraft, motor vehicle, or trailer
22		to a purchaser for use as a qualifying rolling stock as
23		provided in Section 3-55 of this Act, then that seller may
24		report the transfer of all the aircraft, watercraft, motor
25		vehicles or trailers involved in that transaction to the
26		Department on the same uniform invoice-transaction reporting

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1		return form. For purposes of this Section, "watercraft" means a
2		Class 2, Class 3, or Class 4 watercraft as defined in Section
3		3-2 of the Boat Registration and Safety Act, a personal
4		watercraft, or any boat equipped with an inboard motor.
5		In addition, with respect to motor vehicles, watercraft,
6		aircraft, and trailers that are required to be registered with
7		an agency of this State, every person who is engaged in the
8		business of leasing or renting such items and who, in
9		connection with such business, sells any such item to a
10		retailer for the purpose of resale is, notwithstanding any
11		other provision of this Section to the contrary, authorized to
12		meet the return-filing requirement of this Act by reporting the
13		transfer of all the aircraft, watercraft, motor vehicles, or
14		trailers transferred for resale during a month to the
15		Department on the same uniform invoice-transaction reporting
16		return form on or before the 20th of the month following the
17		month in which the transfer takes place. Notwithstanding any
18		other provision of this Act to the contrary, all returns filed
19		under this paragraph must be filed by electronic means in the
20		manner and form as required by the Department.
21		The transaction reporting return in the case of motor
22		vehicles or trailers that are required to be registered with an
23		agency of this State, shall be the same document as the Uniform
24		Invoice referred to in Section 5-402 of the Illinois Vehicle
25		Code and must show the name and address of the seller; the name
26		and address of the purchaser; the amount of the selling price

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1		including the amount allowed by the retailer for traded-in
2		property, if any; the amount allowed by the retailer for the
3		traded-in tangible personal property, if any, to the extent to
4		which Section 2 of this Act allows an exemption for the value
5		of traded-in property; the balance payable after deducting such
6		trade-in allowance from the total selling price; the amount of
7		tax due from the retailer with respect to such transaction; the
8		amount of tax collected from the purchaser by the retailer on
9		such transaction (or satisfactory evidence that such tax is not
10		due in that particular instance, if that is claimed to be the
11		fact); the place and date of the sale; a sufficient
12		identification of the property sold; such other information as
13		is required in Section 5-402 of the Illinois Vehicle Code, and
14		such other information as the Department may reasonably
15		require.
16		The transaction reporting return in the case of watercraft
17		and aircraft must show the name and address of the seller; the
18		name and address of the purchaser; the amount of the selling
19		price including the amount allowed by the retailer for
20		traded-in property, if any; the amount allowed by the retailer
21		for the traded-in tangible personal property, if any, to the
22		extent to which Section 2 of this Act allows an exemption for
23		the value of traded-in property; the balance payable after
24		deducting such trade-in allowance from the total selling price;
25		the amount of tax due from the retailer with respect to such
26		transaction; the amount of tax collected from the purchaser by

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1		the retailer on such transaction (or satisfactory evidence that
2		such tax is not due in that particular instance, if that is
3		claimed to be the fact); the place and date of the sale, a
4		sufficient identification of the property sold, and such other
5		information as the Department may reasonably require.
6		Such transaction reporting return shall be filed not later
7		than 20 days after the date of delivery of the item that is
8		being sold, but may be filed by the retailer at any time sooner
9		than that if he chooses to do so. The transaction reporting
10		return and tax remittance or proof of exemption from the tax
11		that is imposed by this Act may be transmitted to the
12		Department by way of the State agency with which, or State
13		officer with whom, the tangible personal property must be
14		titled or registered (if titling or registration is required)
15		if the Department and such agency or State officer determine
16		that this procedure will expedite the processing of
17		applications for title or registration.
18		With each such transaction reporting return, the retailer
19		shall remit the proper amount of tax due (or shall submit
20		satisfactory evidence that the sale is not taxable if that is
21		the case), to the Department or its agents, whereupon the
22		Department shall issue, in the purchaser's name, a tax receipt
23		(or a certificate of exemption if the Department is satisfied
24		that the particular sale is tax exempt) which such purchaser
25		may submit to the agency with which, or State officer with
26		whom, he must title or register the tangible personal property

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1		that is involved (if titling or registration is required) in
2		support of such purchaser's application for an Illinois
3		certificate or other evidence of title or registration to such
4		tangible personal property.
5		No retailer's failure or refusal to remit tax under this
6		Act precludes a user, who has paid the proper tax to the
7		retailer, from obtaining his certificate of title or other
8		evidence of title or registration (if titling or registration
9		is required) upon satisfying the Department that such user has
10		paid the proper tax (if tax is due) to the retailer. The
11		Department shall adopt appropriate rules to carry out the
12		mandate of this paragraph.
13		If the user who would otherwise pay tax to the retailer
14		wants the transaction reporting return filed and the payment of
15		tax or proof of exemption made to the Department before the
16		retailer is willing to take these actions and such user has not
17		paid the tax to the retailer, such user may certify to the fact
18		of such delay by the retailer, and may (upon the Department
19		being satisfied of the truth of such certification) transmit
20		the information required by the transaction reporting return
21		and the remittance for tax or proof of exemption directly to
22		the Department and obtain his tax receipt or exemption
23		determination, in which event the transaction reporting return
24		and tax remittance (if a tax payment was required) shall be
25		credited by the Department to the proper retailer's account
26		with the Department, but without the 2.1% or 1.75% discount

HB0357 Enrolled - 176 - LRB101 05160 RJF 50172 b
1		provided for in this Section being allowed. When the user pays
2		the tax directly to the Department, he shall pay the tax in the
3		same amount and in the same form in which it would be remitted
4		if the tax had been remitted to the Department by the retailer.
5		Where a retailer collects the tax with respect to the
6		selling price of tangible personal property which he sells and
7		the purchaser thereafter returns such tangible personal
8		property and the retailer refunds the selling price thereof to
9		the purchaser, such retailer shall also refund, to the
10		purchaser, the tax so collected from the purchaser. When filing
11		his return for the period in which he refunds such tax to the
12		purchaser, the retailer may deduct the amount of the tax so
13		refunded by him to the purchaser from any other use tax which
14		such retailer may be required to pay or remit to the
15		Department, as shown by such return, if the amount of the tax
16		to be deducted was previously remitted to the Department by
17		such retailer. If the retailer has not previously remitted the
18		amount of such tax to the Department, he is entitled to no
19		deduction under this Act upon refunding such tax to the
20		purchaser.
21		Any retailer filing a return under this Section shall also
22		include (for the purpose of paying tax thereon) the total tax
23		covered by such return upon the selling price of tangible
24		personal property purchased by him at retail from a retailer,
25		but as to which the tax imposed by this Act was not collected
26		from the retailer filing such return, and such retailer shall

HB0357 Enrolled - 177 - LRB101 05160 RJF 50172 b
1		remit the amount of such tax to the Department when filing such
2		return.
3		If experience indicates such action to be practicable, the
4		Department may prescribe and furnish a combination or joint
5		return which will enable retailers, who are required to file
6		returns hereunder and also under the Retailers' Occupation Tax
7		Act, to furnish all the return information required by both
8		Acts on the one form.
9		Where the retailer has more than one business registered
10		with the Department under separate registration under this Act,
11		such retailer may not file each return that is due as a single
12		return covering all such registered businesses, but shall file
13		separate returns for each such registered business.
14		Beginning January 1, 1990, each month the Department shall
15		pay into the State and Local Sales Tax Reform Fund, a special
16		fund in the State Treasury which is hereby created, the net
17		revenue realized for the preceding month from the 1% tax
18		imposed under this Act.
19		Beginning January 1, 1990, each month the Department shall
20		pay into the County and Mass Transit District Fund 4% of the
21		net revenue realized for the preceding month from the 6.25%
22		general rate on the selling price of tangible personal property
23		which is purchased outside Illinois at retail from a retailer
24		and which is titled or registered by an agency of this State's
25		government.
26		Beginning January 1, 1990, each month the Department shall

HB0357 Enrolled - 178 - LRB101 05160 RJF 50172 b
1		pay into the State and Local Sales Tax Reform Fund, a special
2		fund in the State Treasury, 20% of the net revenue realized for
3		the preceding month from the 6.25% general rate on the selling
4		price of tangible personal property, other than (i) tangible
5		personal property which is purchased outside Illinois at retail
6		from a retailer and which is titled or registered by an agency
7		of this State's government and (ii) aviation fuel sold on or
8		after December 1, 2019. This exception for aviation fuel only
9		applies for so long as the revenue use requirements of 49
10		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
11		For aviation fuel sold on or after December 1, 2019, each
12		month the Department shall pay into the State Aviation Program
13		Fund 20% of the net revenue realized for the preceding month
14		from the 6.25% general rate on the selling price of aviation
15		fuel, less an amount estimated by the Department to be required
16		for refunds of the 20% portion of the tax on aviation fuel
17		under this Act, which amount shall be deposited into the
18		Aviation Fuel Sales Tax Refund Fund. The Department shall only
19		pay moneys into the State Aviation Program Fund and the
20		Aviation Fuels Sales Tax Refund Fund under this Act for so long
21		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
22		U.S.C. 47133 are binding on the State.
23		Beginning August 1, 2000, each month the Department shall
24		pay into the State and Local Sales Tax Reform Fund 100% of the
25		net revenue realized for the preceding month from the 1.25%
26		rate on the selling price of motor fuel and gasohol. Beginning

HB0357 Enrolled - 179 - LRB101 05160 RJF 50172 b
1		September 1, 2010, each month the Department shall pay into the
2		State and Local Sales Tax Reform Fund 100% of the net revenue
3		realized for the preceding month from the 1.25% rate on the
4		selling price of sales tax holiday items.
5		Beginning January 1, 1990, each month the Department shall
6		pay into the Local Government Tax Fund 16% of the net revenue
7		realized for the preceding month from the 6.25% general rate on
8		the selling price of tangible personal property which is
9		purchased outside Illinois at retail from a retailer and which
10		is titled or registered by an agency of this State's
11		government.
12		Beginning October 1, 2009, each month the Department shall
13		pay into the Capital Projects Fund an amount that is equal to
14		an amount estimated by the Department to represent 80% of the
15		net revenue realized for the preceding month from the sale of
16		candy, grooming and hygiene products, and soft drinks that had
17		been taxed at a rate of 1% prior to September 1, 2009 but that
18		are now taxed at 6.25%.
19		Beginning July 1, 2011, each month the Department shall pay
20		into the Clean Air Act Permit Fund 80% of the net revenue
21		realized for the preceding month from the 6.25% general rate on
22		the selling price of sorbents used in Illinois in the process
23		of sorbent injection as used to comply with the Environmental
24		Protection Act or the federal Clean Air Act, but the total
25		payment into the Clean Air Act Permit Fund under this Act and
26		the Retailers' Occupation Tax Act shall not exceed $2,000,000

HB0357 Enrolled - 180 - LRB101 05160 RJF 50172 b
1		in any fiscal year.
2		Beginning July 1, 2013, each month the Department shall pay
3		into the Underground Storage Tank Fund from the proceeds
4		collected under this Act, the Service Use Tax Act, the Service
5		Occupation Tax Act, and the Retailers' Occupation Tax Act an
6		amount equal to the average monthly deficit in the Underground
7		Storage Tank Fund during the prior year, as certified annually
8		by the Illinois Environmental Protection Agency, but the total
9		payment into the Underground Storage Tank Fund under this Act,
10		the Service Use Tax Act, the Service Occupation Tax Act, and
11		the Retailers' Occupation Tax Act shall not exceed $18,000,000
12		in any State fiscal year. As used in this paragraph, the
13		"average monthly deficit" shall be equal to the difference
14		between the average monthly claims for payment by the fund and
15		the average monthly revenues deposited into the fund, excluding
16		payments made pursuant to this paragraph.
17		Beginning July 1, 2015, of the remainder of the moneys
18		received by the Department under this Act, the Service Use Tax
19		Act, the Service Occupation Tax Act, and the Retailers'
20		Occupation Tax Act, each month the Department shall deposit
21		$500,000 into the State Crime Laboratory Fund.
22		Of the remainder of the moneys received by the Department
23		pursuant to this Act, (a) 1.75% thereof shall be paid into the
24		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25		and after July 1, 1989, 3.8% thereof shall be paid into the
26		Build Illinois Fund; provided, however, that if in any fiscal

HB0357 Enrolled - 181 - LRB101 05160 RJF 50172 b
1		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2		may be, of the moneys received by the Department and required
3		to be paid into the Build Illinois Fund pursuant to Section 3
4		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6		Service Occupation Tax Act, such Acts being hereinafter called
7		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8		may be, of moneys being hereinafter called the "Tax Act
9		Amount", and (2) the amount transferred to the Build Illinois
10		Fund from the State and Local Sales Tax Reform Fund shall be
11		less than the Annual Specified Amount (as defined in Section 3
12		of the Retailers' Occupation Tax Act), an amount equal to the
13		difference shall be immediately paid into the Build Illinois
14		Fund from other moneys received by the Department pursuant to
15		the Tax Acts; and further provided, that if on the last
16		business day of any month the sum of (1) the Tax Act Amount
17		required to be deposited into the Build Illinois Bond Account
18		in the Build Illinois Fund during such month and (2) the amount
19		transferred during such month to the Build Illinois Fund from
20		the State and Local Sales Tax Reform Fund shall have been less
21		than 1/12 of the Annual Specified Amount, an amount equal to
22		the difference shall be immediately paid into the Build
23		Illinois Fund from other moneys received by the Department
24		pursuant to the Tax Acts; and, further provided, that in no
25		event shall the payments required under the preceding proviso
26		result in aggregate payments into the Build Illinois Fund

HB0357 Enrolled - 182 - LRB101 05160 RJF 50172 b
1		pursuant to this clause (b) for any fiscal year in excess of
2		the greater of (i) the Tax Act Amount or (ii) the Annual
3		Specified Amount for such fiscal year; and, further provided,
4		that the amounts payable into the Build Illinois Fund under
5		this clause (b) shall be payable only until such time as the
6		aggregate amount on deposit under each trust indenture securing
7		Bonds issued and outstanding pursuant to the Build Illinois
8		Bond Act is sufficient, taking into account any future
9		investment income, to fully provide, in accordance with such
10		indenture, for the defeasance of or the payment of the
11		principal of, premium, if any, and interest on the Bonds
12		secured by such indenture and on any Bonds expected to be
13		issued thereafter and all fees and costs payable with respect
14		thereto, all as certified by the Director of the Bureau of the
15		Budget (now Governor's Office of Management and Budget). If on
16		the last business day of any month in which Bonds are
17		outstanding pursuant to the Build Illinois Bond Act, the
18		aggregate of the moneys deposited in the Build Illinois Bond
19		Account in the Build Illinois Fund in such month shall be less
20		than the amount required to be transferred in such month from
21		the Build Illinois Bond Account to the Build Illinois Bond
22		Retirement and Interest Fund pursuant to Section 13 of the
23		Build Illinois Bond Act, an amount equal to such deficiency
24		shall be immediately paid from other moneys received by the
25		Department pursuant to the Tax Acts to the Build Illinois Fund;
26		provided, however, that any amounts paid to the Build Illinois

HB0357 Enrolled - 183 - LRB101 05160 RJF 50172 b
1		Fund in any fiscal year pursuant to this sentence shall be
2		deemed to constitute payments pursuant to clause (b) of the
3		preceding sentence and shall reduce the amount otherwise
4		payable for such fiscal year pursuant to clause (b) of the
5		preceding sentence. The moneys received by the Department
6		pursuant to this Act and required to be deposited into the
7		Build Illinois Fund are subject to the pledge, claim and charge
8		set forth in Section 12 of the Build Illinois Bond Act.
9		Subject to payment of amounts into the Build Illinois Fund
10		as provided in the preceding paragraph or in any amendment
11		thereto hereafter enacted, the following specified monthly
12		installment of the amount requested in the certificate of the
13		Chairman of the Metropolitan Pier and Exposition Authority
14		provided under Section 8.25f of the State Finance Act, but not
15		in excess of the sums designated as "Total Deposit", shall be
16		deposited in the aggregate from collections under Section 9 of
17		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
18		9 of the Service Occupation Tax Act, and Section 3 of the
19		Retailers' Occupation Tax Act into the McCormick Place
20		Expansion Project Fund in the specified fiscal years.
21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000 26 1997 64,000,000

HB0357 Enrolled - 184 - LRB101 05160 RJF 50172 b

1 1998 68,000,000 2 1999 71,000,000 3 2000 75,000,000 4 2001 80,000,000 5 2002 93,000,000 6 2003 99,000,000 7 2004 103,000,000 8 2005 108,000,000 9 2006 113,000,000 10 2007 119,000,000 11 2008 126,000,000 12 2009 132,000,000 13 2010 139,000,000 14 2011 146,000,000 15 2012 153,000,000 16 2013 161,000,000 17 2014 170,000,000 18 2015 179,000,000 19 2016 189,000,000 20 2017 199,000,000 21 2018 210,000,000 22 2019 221,000,000 23 2020 233,000,000 24 2021 300,000,000 246,000,000 25 2022 300,000,000 260,000,000 26 2023 300,000,000 275,000,000

HB0357 Enrolled - 185 - LRB101 05160 RJF 50172 b
1 2024 300,000,000 275,000,000 2 2025 300,000,000 275,000,000 3 2026 300,000,000 279,000,000 4 2027 375,000,000 292,000,000 5 2028 375,000,000 307,000,000 6 2029 375,000,000 322,000,000 7 2030 375,000,000 338,000,000 8 2031 375,000,000 350,000,000 9 2032 375,000,000 350,000,000 10 2033 375,000,000 11 2034 375,000,000 12 2035 375,000,000 13 2036 450,000,000 14 and 15 each fiscal year 16 thereafter that bonds 17 are outstanding under 18 Section 13.2 of the 19 Metropolitan Pier and 20 Exposition Authority Act, 21 but not after fiscal year 2060.
22		Beginning July 20, 1993 and in each month of each fiscal
23		year thereafter, one-eighth of the amount requested in the
24		certificate of the Chairman of the Metropolitan Pier and
25		Exposition Authority for that fiscal year, less the amount
26		deposited into the McCormick Place Expansion Project Fund by

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1		the State Treasurer in the respective month under subsection
2		(g) of Section 13 of the Metropolitan Pier and Exposition
3		Authority Act, plus cumulative deficiencies in the deposits
4		required under this Section for previous months and years,
5		shall be deposited into the McCormick Place Expansion Project
6		Fund, until the full amount requested for the fiscal year, but
7		not in excess of the amount specified above as "Total Deposit",
8		has been deposited.
9		Subject to payment of amounts into the Capital Projects
10		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
11		and the McCormick Place Expansion Project Fund pursuant to the
12		preceding paragraphs or in any amendments thereto hereafter
13		enacted, for aviation fuel sold on or after December 1, 2019,
14		the Department shall each month deposit into the Aviation Fuel
15		Sales Tax Refund Fund an amount estimated by the Department to
16		be required for refunds of the 80% portion of the tax on
17		aviation fuel under this Act. The Department shall only deposit
18		moneys into the Aviation Fuel Sales Tax Refund Fund under this
19		paragraph for so long as the revenue use requirements of 49
20		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
21		Subject to payment of amounts into the Build Illinois Fund
22		and the McCormick Place Expansion Project Fund pursuant to the
23		preceding paragraphs or in any amendments thereto hereafter
24		enacted, beginning July 1, 1993 and ending on September 30,
25		2013, the Department shall each month pay into the Illinois Tax
26		Increment Fund 0.27% of 80% of the net revenue realized for the

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1		preceding month from the 6.25% general rate on the selling
2		price of tangible personal property.
3		Subject to payment of amounts into the Build Illinois Fund
4		and the McCormick Place Expansion Project Fund pursuant to the
5		preceding paragraphs or in any amendments thereto hereafter
6		enacted, beginning with the receipt of the first report of
7		taxes paid by an eligible business and continuing for a 25-year
8		period, the Department shall each month pay into the Energy
9		Infrastructure Fund 80% of the net revenue realized from the
10		6.25% general rate on the selling price of Illinois-mined coal
11		that was sold to an eligible business. For purposes of this
12		paragraph, the term "eligible business" means a new electric
13		generating facility certified pursuant to Section 605-332 of
14		the Department of Commerce and Economic Opportunity Law of the
15		Civil Administrative Code of Illinois.
16		Subject to payment of amounts into the Build Illinois Fund,
17		the McCormick Place Expansion Project Fund, the Illinois Tax
18		Increment Fund, and the Energy Infrastructure Fund pursuant to
19		the preceding paragraphs or in any amendments to this Section
20		hereafter enacted, beginning on the first day of the first
21		calendar month to occur on or after August 26, 2014 (the
22		effective date of Public Act 98-1098), each month, from the
23		collections made under Section 9 of the Use Tax Act, Section 9
24		of the Service Use Tax Act, Section 9 of the Service Occupation
25		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
26		the Department shall pay into the Tax Compliance and

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1		Administration Fund, to be used, subject to appropriation, to
2		fund additional auditors and compliance personnel at the
3		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
4		the cash receipts collected during the preceding fiscal year by
5		the Audit Bureau of the Department under the Use Tax Act, the
6		Service Use Tax Act, the Service Occupation Tax Act, the
7		Retailers' Occupation Tax Act, and associated local occupation
8		and use taxes administered by the Department.
9		Subject to payments of amounts into the Build Illinois
10		Fund, the McCormick Place Expansion Project Fund, the Illinois
11		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
12		Compliance and Administration Fund as provided in this Section,
13		beginning on July 1, 2018 the Department shall pay each month
14		into the Downstate Public Transportation Fund the moneys
15		required to be so paid under Section 2-3 of the Downstate
16		Public Transportation Act.
17		Subject to successful execution and delivery of a
18		public-private agreement between the public agency and private
19		entity and completion of the civic build, beginning on July 1,
20		2023, of the remainder of the moneys received by the Department
21		under the Use Tax Act, the Service Use Tax Act, the Service
22		Occupation Tax Act, and this Act, the Department shall deposit
23		the following specified deposits in the aggregate from
24		collections under the Use Tax Act, the Service Use Tax Act, the
25		Service Occupation Tax Act, and the Retailers' Occupation Tax
26		Act, as required under Section 8.25g of the State Finance Act

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1		for distribution consistent with the Public-Private
2		Partnership for Civic and Transit Infrastructure Project Act.
3		The moneys received by the Department pursuant to this Act and
4		required to be deposited into the Civic and Transit
5		Infrastructure Fund are subject to the pledge, claim, and
6		charge set forth in Section 25-55 of the Public-Private
7		Partnership for Civic and Transit Infrastructure Project Act.
8		As used in this paragraph, "civic build", "private entity",
9		"public-private agreement", and "public agency" have the
10		meanings provided in Section 25-10 of the Public-Private
11		Partnership for Civic and Transit Infrastructure Project Act.
12		Fiscal Year............................Total Deposit
13		2024....................................$200,000,000
14		2025....................................$206,000,000
15		2026....................................$212,200,000
16		2027....................................$218,500,000
17		2028....................................$225,100,000
18		2029....................................$288,700,000
19		2030....................................$298,900,000
20		2031....................................$309,300,000
21		2032....................................$320,100,000
22		2033....................................$331,200,000
23		2034....................................$341,200,000
24		2035....................................$351,400,000
25		2036....................................$361,900,000
26		2037....................................$372,800,000

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1		2038....................................$384,000,000
2		2039....................................$395,500,000
3		2040....................................$407,400,000
4		2041....................................$419,600,000
5		2042....................................$432,200,000
6		2043....................................$445,100,000
7		Beginning July 1, 2021 and until July 1, 2022, subject to
8		the payment of amounts into the State and Local Sales Tax
9		Reform Fund, the Build Illinois Fund, the McCormick Place
10		Expansion Project Fund, the Illinois Tax Increment Fund, the
11		Energy Infrastructure Fund, and the Tax Compliance and
12		Administration Fund as provided in this Section, the Department
13		shall pay each month into the Road Fund the amount estimated to
14		represent 16% of the net revenue realized from the taxes
15		imposed on motor fuel and gasohol. Beginning July 1, 2022 and
16		until July 1, 2023, subject to the payment of amounts into the
17		State and Local Sales Tax Reform Fund, the Build Illinois Fund,
18		the McCormick Place Expansion Project Fund, the Illinois Tax
19		Increment Fund, the Energy Infrastructure Fund, and the Tax
20		Compliance and Administration Fund as provided in this Section,
21		the Department shall pay each month into the Road Fund the
22		amount estimated to represent 32% of the net revenue realized
23		from the taxes imposed on motor fuel and gasohol. Beginning
24		July 1, 2023 and until July 1, 2024, subject to the payment of
25		amounts into the State and Local Sales Tax Reform Fund, the
26		Build Illinois Fund, the McCormick Place Expansion Project

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1		Fund, the Illinois Tax Increment Fund, the Energy
2		Infrastructure Fund, and the Tax Compliance and Administration
3		Fund as provided in this Section, the Department shall pay each
4		month into the Road Fund the amount estimated to represent 48%
5		of the net revenue realized from the taxes imposed on motor
6		fuel and gasohol. Beginning July 1, 2024 and until July 1,
7		2025, subject to the payment of amounts into the State and
8		Local Sales Tax Reform Fund, the Build Illinois Fund, the
9		McCormick Place Expansion Project Fund, the Illinois Tax
10		Increment Fund, the Energy Infrastructure Fund, and the Tax
11		Compliance and Administration Fund as provided in this Section,
12		the Department shall pay each month into the Road Fund the
13		amount estimated to represent 64% of the net revenue realized
14		from the taxes imposed on motor fuel and gasohol. Beginning on
15		July 1, 2025, subject to the payment of amounts into the State
16		and Local Sales Tax Reform Fund, the Build Illinois Fund, the
17		McCormick Place Expansion Project Fund, the Illinois Tax
18		Increment Fund, the Energy Infrastructure Fund, and the Tax
19		Compliance and Administration Fund as provided in this Section,
20		the Department shall pay each month into the Road Fund the
21		amount estimated to represent 80% of the net revenue realized
22		from the taxes imposed on motor fuel and gasohol. As used in
23		this paragraph "motor fuel" has the meaning given to that term
24		in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
25		meaning given to that term in Section 3-40 of this Act.
26		Of the remainder of the moneys received by the Department

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1		pursuant to this Act, 75% thereof shall be paid into the State
2		Treasury and 25% shall be reserved in a special account and
3		used only for the transfer to the Common School Fund as part of
4		the monthly transfer from the General Revenue Fund in
5		accordance with Section 8a of the State Finance Act.
6		As soon as possible after the first day of each month, upon
7		certification of the Department of Revenue, the Comptroller
8		shall order transferred and the Treasurer shall transfer from
9		the General Revenue Fund to the Motor Fuel Tax Fund an amount
10		equal to 1.7% of 80% of the net revenue realized under this Act
11		for the second preceding month. Beginning April 1, 2000, this
12		transfer is no longer required and shall not be made.
13		Net revenue realized for a month shall be the revenue
14		collected by the State pursuant to this Act, less the amount
15		paid out during that month as refunds to taxpayers for
16		overpayment of liability.
17		For greater simplicity of administration, manufacturers,
18		importers and wholesalers whose products are sold at retail in
19		Illinois by numerous retailers, and who wish to do so, may
20		assume the responsibility for accounting and paying to the
21		Department all tax accruing under this Act with respect to such
22		sales, if the retailers who are affected do not make written
23		objection to the Department to this arrangement.
24		(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
25		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
26		15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section

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1		25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
2		6-28-19; 101-604, eff. 12-13-19.)
3		Section 15-15. The Service Use Tax Act is amended by
4		changing Section 9 as follows:
5		(35 ILCS 110/9) (from Ch. 120, par. 439.39)
6		Sec. 9. Each serviceman required or authorized to collect
7		the tax herein imposed shall pay to the Department the amount
8		of such tax (except as otherwise provided) at the time when he
9		is required to file his return for the period during which such
10		tax was collected, less a discount of 2.1% prior to January 1,
11		1990 and 1.75% on and after January 1, 1990, or $5 per calendar
12		year, whichever is greater, which is allowed to reimburse the
13		serviceman for expenses incurred in collecting the tax, keeping
14		records, preparing and filing returns, remitting the tax and
15		supplying data to the Department on request. The discount under
16		this Section is not allowed for the 1.25% portion of taxes paid
17		on aviation fuel that is subject to the revenue use
18		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
19		discount allowed under this Section is allowed only for returns
20		that are filed in the manner required by this Act. The
21		Department may disallow the discount for servicemen whose
22		certificate of registration is revoked at the time the return
23		is filed, but only if the Department's decision to revoke the
24		certificate of registration has become final. A serviceman need

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1		not remit that part of any tax collected by him to the extent
2		that he is required to pay and does pay the tax imposed by the
3		Service Occupation Tax Act with respect to his sale of service
4		involving the incidental transfer by him of the same property.
5		Except as provided hereinafter in this Section, on or
6		before the twentieth day of each calendar month, such
7		serviceman shall file a return for the preceding calendar month
8		in accordance with reasonable Rules and Regulations to be
9		promulgated by the Department. Such return shall be filed on a
10		form prescribed by the Department and shall contain such
11		information as the Department may reasonably require. On and
12		after January 1, 2018, with respect to servicemen whose annual
13		gross receipts average $20,000 or more, all returns required to
14		be filed pursuant to this Act shall be filed electronically.
15		Servicemen who demonstrate that they do not have access to the
16		Internet or demonstrate hardship in filing electronically may
17		petition the Department to waive the electronic filing
18		requirement.
19		The Department may require returns to be filed on a
20		quarterly basis. If so required, a return for each calendar
21		quarter shall be filed on or before the twentieth day of the
22		calendar month following the end of such calendar quarter. The
23		taxpayer shall also file a return with the Department for each
24		of the first two months of each calendar quarter, on or before
25		the twentieth day of the following calendar month, stating:
26		1. The name of the seller;

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1		2. The address of the principal place of business from
2		which he engages in business as a serviceman in this State;
3		3. The total amount of taxable receipts received by him
4		during the preceding calendar month, including receipts
5		from charge and time sales, but less all deductions allowed
6		by law;
7		4. The amount of credit provided in Section 2d of this
8		Act;
9		5. The amount of tax due;
10		5-5. The signature of the taxpayer; and
11		6. Such other reasonable information as the Department
12		may require.
13		Each serviceman required or authorized to collect the tax
14		imposed by this Act on aviation fuel transferred as an incident
15		of a sale of service in this State during the preceding
16		calendar month shall, instead of reporting and paying tax on
17		aviation fuel as otherwise required by this Section, report and
18		pay such tax on a separate aviation fuel tax return. The
19		requirements related to the return shall be as otherwise
20		provided in this Section. Notwithstanding any other provisions
21		of this Act to the contrary, servicemen collecting tax on
22		aviation fuel shall file all aviation fuel tax returns and
23		shall make all aviation fuel tax payments by electronic means
24		in the manner and form required by the Department. For purposes
25		of this Section, "aviation fuel" means jet fuel and aviation
26		gasoline.

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1		If a taxpayer fails to sign a return within 30 days after
2		the proper notice and demand for signature by the Department,
3		the return shall be considered valid and any amount shown to be
4		due on the return shall be deemed assessed.
5		Notwithstanding any other provision of this Act to the
6		contrary, servicemen subject to tax on cannabis shall file all
7		cannabis tax returns and shall make all cannabis tax payments
8		by electronic means in the manner and form required by the
9		Department.
10		Beginning October 1, 1993, a taxpayer who has an average
11		monthly tax liability of $150,000 or more shall make all
12		payments required by rules of the Department by electronic
13		funds transfer. Beginning October 1, 1994, a taxpayer who has
14		an average monthly tax liability of $100,000 or more shall make
15		all payments required by rules of the Department by electronic
16		funds transfer. Beginning October 1, 1995, a taxpayer who has
17		an average monthly tax liability of $50,000 or more shall make
18		all payments required by rules of the Department by electronic
19		funds transfer. Beginning October 1, 2000, a taxpayer who has
20		an annual tax liability of $200,000 or more shall make all
21		payments required by rules of the Department by electronic
22		funds transfer. The term "annual tax liability" shall be the
23		sum of the taxpayer's liabilities under this Act, and under all
24		other State and local occupation and use tax laws administered
25		by the Department, for the immediately preceding calendar year.
26		The term "average monthly tax liability" means the sum of the

HB0357 Enrolled - 197 - LRB101 05160 RJF 50172 b
1		taxpayer's liabilities under this Act, and under all other
2		State and local occupation and use tax laws administered by the
3		Department, for the immediately preceding calendar year
4		divided by 12. Beginning on October 1, 2002, a taxpayer who has
5		a tax liability in the amount set forth in subsection (b) of
6		Section 2505-210 of the Department of Revenue Law shall make
7		all payments required by rules of the Department by electronic
8		funds transfer.
9		Before August 1 of each year beginning in 1993, the
10		Department shall notify all taxpayers required to make payments
11		by electronic funds transfer. All taxpayers required to make
12		payments by electronic funds transfer shall make those payments
13		for a minimum of one year beginning on October 1.
14		Any taxpayer not required to make payments by electronic
15		funds transfer may make payments by electronic funds transfer
16		with the permission of the Department.
17		All taxpayers required to make payment by electronic funds
18		transfer and any taxpayers authorized to voluntarily make
19		payments by electronic funds transfer shall make those payments
20		in the manner authorized by the Department.
21		The Department shall adopt such rules as are necessary to
22		effectuate a program of electronic funds transfer and the
23		requirements of this Section.
24		If the serviceman is otherwise required to file a monthly
25		return and if the serviceman's average monthly tax liability to
26		the Department does not exceed $200, the Department may

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1		authorize his returns to be filed on a quarter annual basis,
2		with the return for January, February and March of a given year
3		being due by April 20 of such year; with the return for April,
4		May and June of a given year being due by July 20 of such year;
5		with the return for July, August and September of a given year
6		being due by October 20 of such year, and with the return for
7		October, November and December of a given year being due by
8		January 20 of the following year.
9		If the serviceman is otherwise required to file a monthly
10		or quarterly return and if the serviceman's average monthly tax
11		liability to the Department does not exceed $50, the Department
12		may authorize his returns to be filed on an annual basis, with
13		the return for a given year being due by January 20 of the
14		following year.
15		Such quarter annual and annual returns, as to form and
16		substance, shall be subject to the same requirements as monthly
17		returns.
18		Notwithstanding any other provision in this Act concerning
19		the time within which a serviceman may file his return, in the
20		case of any serviceman who ceases to engage in a kind of
21		business which makes him responsible for filing returns under
22		this Act, such serviceman shall file a final return under this
23		Act with the Department not more than 1 month after
24		discontinuing such business.
25		Where a serviceman collects the tax with respect to the
26		selling price of property which he sells and the purchaser

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1		thereafter returns such property and the serviceman refunds the
2		selling price thereof to the purchaser, such serviceman shall
3		also refund, to the purchaser, the tax so collected from the
4		purchaser. When filing his return for the period in which he
5		refunds such tax to the purchaser, the serviceman may deduct
6		the amount of the tax so refunded by him to the purchaser from
7		any other Service Use Tax, Service Occupation Tax, retailers'
8		occupation tax or use tax which such serviceman may be required
9		to pay or remit to the Department, as shown by such return,
10		provided that the amount of the tax to be deducted shall
11		previously have been remitted to the Department by such
12		serviceman. If the serviceman shall not previously have
13		remitted the amount of such tax to the Department, he shall be
14		entitled to no deduction hereunder upon refunding such tax to
15		the purchaser.
16		Any serviceman filing a return hereunder shall also include
17		the total tax upon the selling price of tangible personal
18		property purchased for use by him as an incident to a sale of
19		service, and such serviceman shall remit the amount of such tax
20		to the Department when filing such return.
21		If experience indicates such action to be practicable, the
22		Department may prescribe and furnish a combination or joint
23		return which will enable servicemen, who are required to file
24		returns hereunder and also under the Service Occupation Tax
25		Act, to furnish all the return information required by both
26		Acts on the one form.

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1		Where the serviceman has more than one business registered
2		with the Department under separate registration hereunder,
3		such serviceman shall not file each return that is due as a
4		single return covering all such registered businesses, but
5		shall file separate returns for each such registered business.
6		Beginning January 1, 1990, each month the Department shall
7		pay into the State and Local Tax Reform Fund, a special fund in
8		the State Treasury, the net revenue realized for the preceding
9		month from the 1% tax imposed under this Act.
10		Beginning January 1, 1990, each month the Department shall
11		pay into the State and Local Sales Tax Reform Fund 20% of the
12		net revenue realized for the preceding month from the 6.25%
13		general rate on transfers of tangible personal property, other
14		than (i) tangible personal property which is purchased outside
15		Illinois at retail from a retailer and which is titled or
16		registered by an agency of this State's government and (ii)
17		aviation fuel sold on or after December 1, 2019. This exception
18		for aviation fuel only applies for so long as the revenue use
19		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
20		binding on the State.
21		For aviation fuel sold on or after December 1, 2019, each
22		month the Department shall pay into the State Aviation Program
23		Fund 20% of the net revenue realized for the preceding month
24		from the 6.25% general rate on the selling price of aviation
25		fuel, less an amount estimated by the Department to be required
26		for refunds of the 20% portion of the tax on aviation fuel

HB0357 Enrolled - 201 - LRB101 05160 RJF 50172 b
1		under this Act, which amount shall be deposited into the
2		Aviation Fuel Sales Tax Refund Fund. The Department shall only
3		pay moneys into the State Aviation Program Fund and the
4		Aviation Fuel Sales Tax Refund Fund under this Act for so long
5		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6		U.S.C. 47133 are binding on the State.
7		Beginning August 1, 2000, each month the Department shall
8		pay into the State and Local Sales Tax Reform Fund 100% of the
9		net revenue realized for the preceding month from the 1.25%
10		rate on the selling price of motor fuel and gasohol.
11		Beginning October 1, 2009, each month the Department shall
12		pay into the Capital Projects Fund an amount that is equal to
13		an amount estimated by the Department to represent 80% of the
14		net revenue realized for the preceding month from the sale of
15		candy, grooming and hygiene products, and soft drinks that had
16		been taxed at a rate of 1% prior to September 1, 2009 but that
17		are now taxed at 6.25%.
18		Beginning July 1, 2013, each month the Department shall pay
19		into the Underground Storage Tank Fund from the proceeds
20		collected under this Act, the Use Tax Act, the Service
21		Occupation Tax Act, and the Retailers' Occupation Tax Act an
22		amount equal to the average monthly deficit in the Underground
23		Storage Tank Fund during the prior year, as certified annually
24		by the Illinois Environmental Protection Agency, but the total
25		payment into the Underground Storage Tank Fund under this Act,
26		the Use Tax Act, the Service Occupation Tax Act, and the

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1		Retailers' Occupation Tax Act shall not exceed $18,000,000 in
2		any State fiscal year. As used in this paragraph, the "average
3		monthly deficit" shall be equal to the difference between the
4		average monthly claims for payment by the fund and the average
5		monthly revenues deposited into the fund, excluding payments
6		made pursuant to this paragraph.
7		Beginning July 1, 2015, of the remainder of the moneys
8		received by the Department under the Use Tax Act, this Act, the
9		Service Occupation Tax Act, and the Retailers' Occupation Tax
10		Act, each month the Department shall deposit $500,000 into the
11		State Crime Laboratory Fund.
12		Of the remainder of the moneys received by the Department
13		pursuant to this Act, (a) 1.75% thereof shall be paid into the
14		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
15		and after July 1, 1989, 3.8% thereof shall be paid into the
16		Build Illinois Fund; provided, however, that if in any fiscal
17		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
18		may be, of the moneys received by the Department and required
19		to be paid into the Build Illinois Fund pursuant to Section 3
20		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
21		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
22		Service Occupation Tax Act, such Acts being hereinafter called
23		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
24		may be, of moneys being hereinafter called the "Tax Act
25		Amount", and (2) the amount transferred to the Build Illinois
26		Fund from the State and Local Sales Tax Reform Fund shall be

HB0357 Enrolled - 203 - LRB101 05160 RJF 50172 b
1		less than the Annual Specified Amount (as defined in Section 3
2		of the Retailers' Occupation Tax Act), an amount equal to the
3		difference shall be immediately paid into the Build Illinois
4		Fund from other moneys received by the Department pursuant to
5		the Tax Acts; and further provided, that if on the last
6		business day of any month the sum of (1) the Tax Act Amount
7		required to be deposited into the Build Illinois Bond Account
8		in the Build Illinois Fund during such month and (2) the amount
9		transferred during such month to the Build Illinois Fund from
10		the State and Local Sales Tax Reform Fund shall have been less
11		than 1/12 of the Annual Specified Amount, an amount equal to
12		the difference shall be immediately paid into the Build
13		Illinois Fund from other moneys received by the Department
14		pursuant to the Tax Acts; and, further provided, that in no
15		event shall the payments required under the preceding proviso
16		result in aggregate payments into the Build Illinois Fund
17		pursuant to this clause (b) for any fiscal year in excess of
18		the greater of (i) the Tax Act Amount or (ii) the Annual
19		Specified Amount for such fiscal year; and, further provided,
20		that the amounts payable into the Build Illinois Fund under
21		this clause (b) shall be payable only until such time as the
22		aggregate amount on deposit under each trust indenture securing
23		Bonds issued and outstanding pursuant to the Build Illinois
24		Bond Act is sufficient, taking into account any future
25		investment income, to fully provide, in accordance with such
26		indenture, for the defeasance of or the payment of the

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1		principal of, premium, if any, and interest on the Bonds
2		secured by such indenture and on any Bonds expected to be
3		issued thereafter and all fees and costs payable with respect
4		thereto, all as certified by the Director of the Bureau of the
5		Budget (now Governor's Office of Management and Budget). If on
6		the last business day of any month in which Bonds are
7		outstanding pursuant to the Build Illinois Bond Act, the
8		aggregate of the moneys deposited in the Build Illinois Bond
9		Account in the Build Illinois Fund in such month shall be less
10		than the amount required to be transferred in such month from
11		the Build Illinois Bond Account to the Build Illinois Bond
12		Retirement and Interest Fund pursuant to Section 13 of the
13		Build Illinois Bond Act, an amount equal to such deficiency
14		shall be immediately paid from other moneys received by the
15		Department pursuant to the Tax Acts to the Build Illinois Fund;
16		provided, however, that any amounts paid to the Build Illinois
17		Fund in any fiscal year pursuant to this sentence shall be
18		deemed to constitute payments pursuant to clause (b) of the
19		preceding sentence and shall reduce the amount otherwise
20		payable for such fiscal year pursuant to clause (b) of the
21		preceding sentence. The moneys received by the Department
22		pursuant to this Act and required to be deposited into the
23		Build Illinois Fund are subject to the pledge, claim and charge
24		set forth in Section 12 of the Build Illinois Bond Act.
25		Subject to payment of amounts into the Build Illinois Fund
26		as provided in the preceding paragraph or in any amendment

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1		thereto hereafter enacted, the following specified monthly
2		installment of the amount requested in the certificate of the
3		Chairman of the Metropolitan Pier and Exposition Authority
4		provided under Section 8.25f of the State Finance Act, but not
5		in excess of the sums designated as "Total Deposit", shall be
6		deposited in the aggregate from collections under Section 9 of
7		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
8		9 of the Service Occupation Tax Act, and Section 3 of the
9		Retailers' Occupation Tax Act into the McCormick Place
10		Expansion Project Fund in the specified fiscal years.
11 Fiscal Year Total Deposit 12 1993 $0 13 1994 53,000,000 14 1995 58,000,000 15 1996 61,000,000 16 1997 64,000,000 17 1998 68,000,000 18 1999 71,000,000 19 2000 75,000,000 20 2001 80,000,000 21 2002 93,000,000 22 2003 99,000,000 23 2004 103,000,000 24 2005 108,000,000 25 2006 113,000,000

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1 2007 119,000,000 2 2008 126,000,000 3 2009 132,000,000 4 2010 139,000,000 5 2011 146,000,000 6 2012 153,000,000 7 2013 161,000,000 8 2014 170,000,000 9 2015 179,000,000 10 2016 189,000,000 11 2017 199,000,000 12 2018 210,000,000 13 2019 221,000,000 14 2020 233,000,000 15 2021 300,000,000 246,000,000 16 2022 300,000,000 260,000,000 17 2023 300,000,000 275,000,000 18 2024 300,000,000 275,000,000 19 2025 300,000,000 275,000,000 20 2026 300,000,000 279,000,000 21 2027 375,000,000 292,000,000 22 2028 375,000,000 307,000,000 23 2029 375,000,000 322,000,000 24 2030 375,000,000 338,000,000 25 2031 375,000,000 350,000,000 26 2032 375,000,000 350,000,000

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1 2033 375,000,000 2 2034 375,000,000 3 2035 375,000,000 4 2036 450,000,000 5 and 6 each fiscal year 7 thereafter that bonds 8 are outstanding under 9 Section 13.2 of the 10 Metropolitan Pier and 11 Exposition Authority Act, 12 but not after fiscal year 2060.
13		Beginning July 20, 1993 and in each month of each fiscal
14		year thereafter, one-eighth of the amount requested in the
15		certificate of the Chairman of the Metropolitan Pier and
16		Exposition Authority for that fiscal year, less the amount
17		deposited into the McCormick Place Expansion Project Fund by
18		the State Treasurer in the respective month under subsection
19		(g) of Section 13 of the Metropolitan Pier and Exposition
20		Authority Act, plus cumulative deficiencies in the deposits
21		required under this Section for previous months and years,
22		shall be deposited into the McCormick Place Expansion Project
23		Fund, until the full amount requested for the fiscal year, but
24		not in excess of the amount specified above as "Total Deposit",
25		has been deposited.
26		Subject to payment of amounts into the Capital Projects

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1		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
2		and the McCormick Place Expansion Project Fund pursuant to the
3		preceding paragraphs or in any amendments thereto hereafter
4		enacted, for aviation fuel sold on or after December 1, 2019,
5		the Department shall each month deposit into the Aviation Fuel
6		Sales Tax Refund Fund an amount estimated by the Department to
7		be required for refunds of the 80% portion of the tax on
8		aviation fuel under this Act. The Department shall only deposit
9		moneys into the Aviation Fuel Sales Tax Refund Fund under this
10		paragraph for so long as the revenue use requirements of 49
11		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
12		Subject to payment of amounts into the Build Illinois Fund
13		and the McCormick Place Expansion Project Fund pursuant to the
14		preceding paragraphs or in any amendments thereto hereafter
15		enacted, beginning July 1, 1993 and ending on September 30,
16		2013, the Department shall each month pay into the Illinois Tax
17		Increment Fund 0.27% of 80% of the net revenue realized for the
18		preceding month from the 6.25% general rate on the selling
19		price of tangible personal property.
20		Subject to payment of amounts into the Build Illinois Fund
21		and the McCormick Place Expansion Project Fund pursuant to the
22		preceding paragraphs or in any amendments thereto hereafter
23		enacted, beginning with the receipt of the first report of
24		taxes paid by an eligible business and continuing for a 25-year
25		period, the Department shall each month pay into the Energy
26		Infrastructure Fund 80% of the net revenue realized from the

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1		6.25% general rate on the selling price of Illinois-mined coal
2		that was sold to an eligible business. For purposes of this
3		paragraph, the term "eligible business" means a new electric
4		generating facility certified pursuant to Section 605-332 of
5		the Department of Commerce and Economic Opportunity Law of the
6		Civil Administrative Code of Illinois.
7		Subject to payment of amounts into the Build Illinois Fund,
8		the McCormick Place Expansion Project Fund, the Illinois Tax
9		Increment Fund, and the Energy Infrastructure Fund pursuant to
10		the preceding paragraphs or in any amendments to this Section
11		hereafter enacted, beginning on the first day of the first
12		calendar month to occur on or after August 26, 2014 (the
13		effective date of Public Act 98-1098), each month, from the
14		collections made under Section 9 of the Use Tax Act, Section 9
15		of the Service Use Tax Act, Section 9 of the Service Occupation
16		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
17		the Department shall pay into the Tax Compliance and
18		Administration Fund, to be used, subject to appropriation, to
19		fund additional auditors and compliance personnel at the
20		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
21		the cash receipts collected during the preceding fiscal year by
22		the Audit Bureau of the Department under the Use Tax Act, the
23		Service Use Tax Act, the Service Occupation Tax Act, the
24		Retailers' Occupation Tax Act, and associated local occupation
25		and use taxes administered by the Department.
26		Subject to payments of amounts into the Build Illinois

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1		Fund, the McCormick Place Expansion Project Fund, the Illinois
2		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
3		Compliance and Administration Fund as provided in this Section,
4		beginning on July 1, 2018 the Department shall pay each month
5		into the Downstate Public Transportation Fund the moneys
6		required to be so paid under Section 2-3 of the Downstate
7		Public Transportation Act.
8		Subject to successful execution and delivery of a
9		public-private agreement between the public agency and private
10		entity and completion of the civic build, beginning on July 1,
11		2023, of the remainder of the moneys received by the Department
12		under the Use Tax Act, the Service Use Tax Act, the Service
13		Occupation Tax Act, and this Act, the Department shall deposit
14		the following specified deposits in the aggregate from
15		collections under the Use Tax Act, the Service Use Tax Act, the
16		Service Occupation Tax Act, and the Retailers' Occupation Tax
17		Act, as required under Section 8.25g of the State Finance Act
18		for distribution consistent with the Public-Private
19		Partnership for Civic and Transit Infrastructure Project Act.
20		The moneys received by the Department pursuant to this Act and
21		required to be deposited into the Civic and Transit
22		Infrastructure Fund are subject to the pledge, claim, and
23		charge set forth in Section 25-55 of the Public-Private
24		Partnership for Civic and Transit Infrastructure Project Act.
25		As used in this paragraph, "civic build", "private entity",
26		"public-private agreement", and "public agency" have the

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1		meanings provided in Section 25-10 of the Public-Private
2		Partnership for Civic and Transit Infrastructure Project Act.
3		Fiscal Year............................Total Deposit
4		2024....................................$200,000,000
5		2025....................................$206,000,000
6		2026....................................$212,200,000
7		2027....................................$218,500,000
8		2028....................................$225,100,000
9		2029....................................$288,700,000
10		2030....................................$298,900,000
11		2031....................................$309,300,000
12		2032....................................$320,100,000
13		2033....................................$331,200,000
14		2034....................................$341,200,000
15		2035....................................$351,400,000
16		2036....................................$361,900,000
17		2037....................................$372,800,000
18		2038....................................$384,000,000
19		2039....................................$395,500,000
20		2040....................................$407,400,000
21		2041....................................$419,600,000
22		2042....................................$432,200,000
23		2043....................................$445,100,000
24		Beginning July 1, 2021 and until July 1, 2022, subject to
25		the payment of amounts into the State and Local Sales Tax
26		Reform Fund, the Build Illinois Fund, the McCormick Place

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1		Expansion Project Fund, the Illinois Tax Increment Fund, the
2		Energy Infrastructure Fund, and the Tax Compliance and
3		Administration Fund as provided in this Section, the Department
4		shall pay each month into the Road Fund the amount estimated to
5		represent 16% of the net revenue realized from the taxes
6		imposed on motor fuel and gasohol. Beginning July 1, 2022 and
7		until July 1, 2023, subject to the payment of amounts into the
8		State and Local Sales Tax Reform Fund, the Build Illinois Fund,
9		the McCormick Place Expansion Project Fund, the Illinois Tax
10		Increment Fund, the Energy Infrastructure Fund, and the Tax
11		Compliance and Administration Fund as provided in this Section,
12		the Department shall pay each month into the Road Fund the
13		amount estimated to represent 32% of the net revenue realized
14		from the taxes imposed on motor fuel and gasohol. Beginning
15		July 1, 2023 and until July 1, 2024, subject to the payment of
16		amounts into the State and Local Sales Tax Reform Fund, the
17		Build Illinois Fund, the McCormick Place Expansion Project
18		Fund, the Illinois Tax Increment Fund, the Energy
19		Infrastructure Fund, and the Tax Compliance and Administration
20		Fund as provided in this Section, the Department shall pay each
21		month into the Road Fund the amount estimated to represent 48%
22		of the net revenue realized from the taxes imposed on motor
23		fuel and gasohol. Beginning July 1, 2024 and until July 1,
24		2025, subject to the payment of amounts into the State and
25		Local Sales Tax Reform Fund, the Build Illinois Fund, the
26		McCormick Place Expansion Project Fund, the Illinois Tax

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1		Increment Fund, the Energy Infrastructure Fund, and the Tax
2		Compliance and Administration Fund as provided in this Section,
3		the Department shall pay each month into the Road Fund the
4		amount estimated to represent 64% of the net revenue realized
5		from the taxes imposed on motor fuel and gasohol. Beginning on
6		July 1, 2025, subject to the payment of amounts into the State
7		and Local Sales Tax Reform Fund, the Build Illinois Fund, the
8		McCormick Place Expansion Project Fund, the Illinois Tax
9		Increment Fund, the Energy Infrastructure Fund, and the Tax
10		Compliance and Administration Fund as provided in this Section,
11		the Department shall pay each month into the Road Fund the
12		amount estimated to represent 80% of the net revenue realized
13		from the taxes imposed on motor fuel and gasohol. As used in
14		this paragraph "motor fuel" has the meaning given to that term
15		in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
16		meaning given to that term in Section 3-40 of the Use Tax Act.
17		Of the remainder of the moneys received by the Department
18		pursuant to this Act, 75% thereof shall be paid into the
19		General Revenue Fund of the State Treasury and 25% shall be
20		reserved in a special account and used only for the transfer to
21		the Common School Fund as part of the monthly transfer from the
22		General Revenue Fund in accordance with Section 8a of the State
23		Finance Act.
24		As soon as possible after the first day of each month, upon
25		certification of the Department of Revenue, the Comptroller
26		shall order transferred and the Treasurer shall transfer from

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1		the General Revenue Fund to the Motor Fuel Tax Fund an amount
2		equal to 1.7% of 80% of the net revenue realized under this Act
3		for the second preceding month. Beginning April 1, 2000, this
4		transfer is no longer required and shall not be made.
5		Net revenue realized for a month shall be the revenue
6		collected by the State pursuant to this Act, less the amount
7		paid out during that month as refunds to taxpayers for
8		overpayment of liability.
9		(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
10		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
11		15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
12		25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
13		6-28-19; 101-604, eff. 12-13-19.)
14		Section 15-20. The Service Occupation Tax Act is amended by
15		changing Section 9 as follows:
16		(35 ILCS 115/9) (from Ch. 120, par. 439.109)
17		Sec. 9. Each serviceman required or authorized to collect
18		the tax herein imposed shall pay to the Department the amount
19		of such tax at the time when he is required to file his return
20		for the period during which such tax was collectible, less a
21		discount of 2.1% prior to January 1, 1990, and 1.75% on and
22		after January 1, 1990, or $5 per calendar year, whichever is
23		greater, which is allowed to reimburse the serviceman for
24		expenses incurred in collecting the tax, keeping records,

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1		preparing and filing returns, remitting the tax and supplying
2		data to the Department on request. The discount under this
3		Section is not allowed for the 1.25% portion of taxes paid on
4		aviation fuel that is subject to the revenue use requirements
5		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
6		under this Section is allowed only for returns that are filed
7		in the manner required by this Act. The Department may disallow
8		the discount for servicemen whose certificate of registration
9		is revoked at the time the return is filed, but only if the
10		Department's decision to revoke the certificate of
11		registration has become final.
12		Where such tangible personal property is sold under a
13		conditional sales contract, or under any other form of sale
14		wherein the payment of the principal sum, or a part thereof, is
15		extended beyond the close of the period for which the return is
16		filed, the serviceman, in collecting the tax may collect, for
17		each tax return period, only the tax applicable to the part of
18		the selling price actually received during such tax return
19		period.
20		Except as provided hereinafter in this Section, on or
21		before the twentieth day of each calendar month, such
22		serviceman shall file a return for the preceding calendar month
23		in accordance with reasonable rules and regulations to be
24		promulgated by the Department of Revenue. Such return shall be
25		filed on a form prescribed by the Department and shall contain
26		such information as the Department may reasonably require. On

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1		and after January 1, 2018, with respect to servicemen whose
2		annual gross receipts average $20,000 or more, all returns
3		required to be filed pursuant to this Act shall be filed
4		electronically. Servicemen who demonstrate that they do not
5		have access to the Internet or demonstrate hardship in filing
6		electronically may petition the Department to waive the
7		electronic filing requirement.
8		The Department may require returns to be filed on a
9		quarterly basis. If so required, a return for each calendar
10		quarter shall be filed on or before the twentieth day of the
11		calendar month following the end of such calendar quarter. The
12		taxpayer shall also file a return with the Department for each
13		of the first two months of each calendar quarter, on or before
14		the twentieth day of the following calendar month, stating:
15		1. The name of the seller;
16		2. The address of the principal place of business from
17		which he engages in business as a serviceman in this State;
18		3. The total amount of taxable receipts received by him
19		during the preceding calendar month, including receipts
20		from charge and time sales, but less all deductions allowed
21		by law;
22		4. The amount of credit provided in Section 2d of this
23		Act;
24		5. The amount of tax due;
25		5-5. The signature of the taxpayer; and
26		6. Such other reasonable information as the Department

HB0357 Enrolled - 217 - LRB101 05160 RJF 50172 b
1		may require.
2		Each serviceman required or authorized to collect the tax
3		herein imposed on aviation fuel acquired as an incident to the
4		purchase of a service in this State during the preceding
5		calendar month shall, instead of reporting and paying tax as
6		otherwise required by this Section, report and pay such tax on
7		a separate aviation fuel tax return. The requirements related
8		to the return shall be as otherwise provided in this Section.
9		Notwithstanding any other provisions of this Act to the
10		contrary, servicemen transferring aviation fuel incident to
11		sales of service shall file all aviation fuel tax returns and
12		shall make all aviation fuel tax payments by electronic means
13		in the manner and form required by the Department. For purposes
14		of this Section, "aviation fuel" means jet fuel and aviation
15		gasoline.
16		If a taxpayer fails to sign a return within 30 days after
17		the proper notice and demand for signature by the Department,
18		the return shall be considered valid and any amount shown to be
19		due on the return shall be deemed assessed.
20		Notwithstanding any other provision of this Act to the
21		contrary, servicemen subject to tax on cannabis shall file all
22		cannabis tax returns and shall make all cannabis tax payments
23		by electronic means in the manner and form required by the
24		Department.
25		Prior to October 1, 2003, and on and after September 1,
26		2004 a serviceman may accept a Manufacturer's Purchase Credit

HB0357 Enrolled - 218 - LRB101 05160 RJF 50172 b
1		certification from a purchaser in satisfaction of Service Use
2		Tax as provided in Section 3-70 of the Service Use Tax Act if
3		the purchaser provides the appropriate documentation as
4		required by Section 3-70 of the Service Use Tax Act. A
5		Manufacturer's Purchase Credit certification, accepted prior
6		to October 1, 2003 or on or after September 1, 2004 by a
7		serviceman as provided in Section 3-70 of the Service Use Tax
8		Act, may be used by that serviceman to satisfy Service
9		Occupation Tax liability in the amount claimed in the
10		certification, not to exceed 6.25% of the receipts subject to
11		tax from a qualifying purchase. A Manufacturer's Purchase
12		Credit reported on any original or amended return filed under
13		this Act after October 20, 2003 for reporting periods prior to
14		September 1, 2004 shall be disallowed. Manufacturer's Purchase
15		Credit reported on annual returns due on or after January 1,
16		2005 will be disallowed for periods prior to September 1, 2004.
17		No Manufacturer's Purchase Credit may be used after September
18		30, 2003 through August 31, 2004 to satisfy any tax liability
19		imposed under this Act, including any audit liability.
20		If the serviceman's average monthly tax liability to the
21		Department does not exceed $200, the Department may authorize
22		his returns to be filed on a quarter annual basis, with the
23		return for January, February and March of a given year being
24		due by April 20 of such year; with the return for April, May
25		and June of a given year being due by July 20 of such year; with
26		the return for July, August and September of a given year being

HB0357 Enrolled - 219 - LRB101 05160 RJF 50172 b
1		due by October 20 of such year, and with the return for
2		October, November and December of a given year being due by
3		January 20 of the following year.
4		If the serviceman's average monthly tax liability to the
5		Department does not exceed $50, the Department may authorize
6		his returns to be filed on an annual basis, with the return for
7		a given year being due by January 20 of the following year.
8		Such quarter annual and annual returns, as to form and
9		substance, shall be subject to the same requirements as monthly
10		returns.
11		Notwithstanding any other provision in this Act concerning
12		the time within which a serviceman may file his return, in the
13		case of any serviceman who ceases to engage in a kind of
14		business which makes him responsible for filing returns under
15		this Act, such serviceman shall file a final return under this
16		Act with the Department not more than 1 month after
17		discontinuing such business.
18		Beginning October 1, 1993, a taxpayer who has an average
19		monthly tax liability of $150,000 or more shall make all
20		payments required by rules of the Department by electronic
21		funds transfer. Beginning October 1, 1994, a taxpayer who has
22		an average monthly tax liability of $100,000 or more shall make
23		all payments required by rules of the Department by electronic
24		funds transfer. Beginning October 1, 1995, a taxpayer who has
25		an average monthly tax liability of $50,000 or more shall make
26		all payments required by rules of the Department by electronic

HB0357 Enrolled - 220 - LRB101 05160 RJF 50172 b
1		funds transfer. Beginning October 1, 2000, a taxpayer who has
2		an annual tax liability of $200,000 or more shall make all
3		payments required by rules of the Department by electronic
4		funds transfer. The term "annual tax liability" shall be the
5		sum of the taxpayer's liabilities under this Act, and under all
6		other State and local occupation and use tax laws administered
7		by the Department, for the immediately preceding calendar year.
8		The term "average monthly tax liability" means the sum of the
9		taxpayer's liabilities under this Act, and under all other
10		State and local occupation and use tax laws administered by the
11		Department, for the immediately preceding calendar year
12		divided by 12. Beginning on October 1, 2002, a taxpayer who has
13		a tax liability in the amount set forth in subsection (b) of
14		Section 2505-210 of the Department of Revenue Law shall make
15		all payments required by rules of the Department by electronic
16		funds transfer.
17		Before August 1 of each year beginning in 1993, the
18		Department shall notify all taxpayers required to make payments
19		by electronic funds transfer. All taxpayers required to make
20		payments by electronic funds transfer shall make those payments
21		for a minimum of one year beginning on October 1.
22		Any taxpayer not required to make payments by electronic
23		funds transfer may make payments by electronic funds transfer
24		with the permission of the Department.
25		All taxpayers required to make payment by electronic funds
26		transfer and any taxpayers authorized to voluntarily make

HB0357 Enrolled - 221 - LRB101 05160 RJF 50172 b
1		payments by electronic funds transfer shall make those payments
2		in the manner authorized by the Department.
3		The Department shall adopt such rules as are necessary to
4		effectuate a program of electronic funds transfer and the
5		requirements of this Section.
6		Where a serviceman collects the tax with respect to the
7		selling price of tangible personal property which he sells and
8		the purchaser thereafter returns such tangible personal
9		property and the serviceman refunds the selling price thereof
10		to the purchaser, such serviceman shall also refund, to the
11		purchaser, the tax so collected from the purchaser. When filing
12		his return for the period in which he refunds such tax to the
13		purchaser, the serviceman may deduct the amount of the tax so
14		refunded by him to the purchaser from any other Service
15		Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
16		Use Tax which such serviceman may be required to pay or remit
17		to the Department, as shown by such return, provided that the
18		amount of the tax to be deducted shall previously have been
19		remitted to the Department by such serviceman. If the
20		serviceman shall not previously have remitted the amount of
21		such tax to the Department, he shall be entitled to no
22		deduction hereunder upon refunding such tax to the purchaser.
23		If experience indicates such action to be practicable, the
24		Department may prescribe and furnish a combination or joint
25		return which will enable servicemen, who are required to file
26		returns hereunder and also under the Retailers' Occupation Tax

HB0357 Enrolled - 222 - LRB101 05160 RJF 50172 b
1		Act, the Use Tax Act or the Service Use Tax Act, to furnish all
2		the return information required by all said Acts on the one
3		form.
4		Where the serviceman has more than one business registered
5		with the Department under separate registrations hereunder,
6		such serviceman shall file separate returns for each registered
7		business.
8		Beginning January 1, 1990, each month the Department shall
9		pay into the Local Government Tax Fund the revenue realized for
10		the preceding month from the 1% tax imposed under this Act.
11		Beginning January 1, 1990, each month the Department shall
12		pay into the County and Mass Transit District Fund 4% of the
13		revenue realized for the preceding month from the 6.25% general
14		rate on sales of tangible personal property other than aviation
15		fuel sold on or after December 1, 2019. This exception for
16		aviation fuel only applies for so long as the revenue use
17		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
18		binding on the State.
19		Beginning August 1, 2000, each month the Department shall
20		pay into the County and Mass Transit District Fund 20% of the
21		net revenue realized for the preceding month from the 1.25%
22		rate on the selling price of motor fuel and gasohol.
23		Beginning January 1, 1990, each month the Department shall
24		pay into the Local Government Tax Fund 16% of the revenue
25		realized for the preceding month from the 6.25% general rate on
26		transfers of tangible personal property other than aviation

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1		fuel sold on or after December 1, 2019. This exception for
2		aviation fuel only applies for so long as the revenue use
3		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
4		binding on the State.
5		For aviation fuel sold on or after December 1, 2019, each
6		month the Department shall pay into the State Aviation Program
7		Fund 20% of the net revenue realized for the preceding month
8		from the 6.25% general rate on the selling price of aviation
9		fuel, less an amount estimated by the Department to be required
10		for refunds of the 20% portion of the tax on aviation fuel
11		under this Act, which amount shall be deposited into the
12		Aviation Fuel Sales Tax Refund Fund. The Department shall only
13		pay moneys into the State Aviation Program Fund and the
14		Aviation Fuel Sales Tax Refund Fund under this Act for so long
15		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
16		U.S.C. 47133 are binding on the State.
17		Beginning August 1, 2000, each month the Department shall
18		pay into the Local Government Tax Fund 80% of the net revenue
19		realized for the preceding month from the 1.25% rate on the
20		selling price of motor fuel and gasohol.
21		Beginning October 1, 2009, each month the Department shall
22		pay into the Capital Projects Fund an amount that is equal to
23		an amount estimated by the Department to represent 80% of the
24		net revenue realized for the preceding month from the sale of
25		candy, grooming and hygiene products, and soft drinks that had
26		been taxed at a rate of 1% prior to September 1, 2009 but that

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1		are now taxed at 6.25%.
2		Beginning July 1, 2013, each month the Department shall pay
3		into the Underground Storage Tank Fund from the proceeds
4		collected under this Act, the Use Tax Act, the Service Use Tax
5		Act, and the Retailers' Occupation Tax Act an amount equal to
6		the average monthly deficit in the Underground Storage Tank
7		Fund during the prior year, as certified annually by the
8		Illinois Environmental Protection Agency, but the total
9		payment into the Underground Storage Tank Fund under this Act,
10		the Use Tax Act, the Service Use Tax Act, and the Retailers'
11		Occupation Tax Act shall not exceed $18,000,000 in any State
12		fiscal year. As used in this paragraph, the "average monthly
13		deficit" shall be equal to the difference between the average
14		monthly claims for payment by the fund and the average monthly
15		revenues deposited into the fund, excluding payments made
16		pursuant to this paragraph.
17		Beginning July 1, 2015, of the remainder of the moneys
18		received by the Department under the Use Tax Act, the Service
19		Use Tax Act, this Act, and the Retailers' Occupation Tax Act,
20		each month the Department shall deposit $500,000 into the State
21		Crime Laboratory Fund.
22		Of the remainder of the moneys received by the Department
23		pursuant to this Act, (a) 1.75% thereof shall be paid into the
24		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
25		and after July 1, 1989, 3.8% thereof shall be paid into the
26		Build Illinois Fund; provided, however, that if in any fiscal

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1		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
2		may be, of the moneys received by the Department and required
3		to be paid into the Build Illinois Fund pursuant to Section 3
4		of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
5		Act, Section 9 of the Service Use Tax Act, and Section 9 of the
6		Service Occupation Tax Act, such Acts being hereinafter called
7		the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
8		may be, of moneys being hereinafter called the "Tax Act
9		Amount", and (2) the amount transferred to the Build Illinois
10		Fund from the State and Local Sales Tax Reform Fund shall be
11		less than the Annual Specified Amount (as defined in Section 3
12		of the Retailers' Occupation Tax Act), an amount equal to the
13		difference shall be immediately paid into the Build Illinois
14		Fund from other moneys received by the Department pursuant to
15		the Tax Acts; and further provided, that if on the last
16		business day of any month the sum of (1) the Tax Act Amount
17		required to be deposited into the Build Illinois Account in the
18		Build Illinois Fund during such month and (2) the amount
19		transferred during such month to the Build Illinois Fund from
20		the State and Local Sales Tax Reform Fund shall have been less
21		than 1/12 of the Annual Specified Amount, an amount equal to
22		the difference shall be immediately paid into the Build
23		Illinois Fund from other moneys received by the Department
24		pursuant to the Tax Acts; and, further provided, that in no
25		event shall the payments required under the preceding proviso
26		result in aggregate payments into the Build Illinois Fund

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1		pursuant to this clause (b) for any fiscal year in excess of
2		the greater of (i) the Tax Act Amount or (ii) the Annual
3		Specified Amount for such fiscal year; and, further provided,
4		that the amounts payable into the Build Illinois Fund under
5		this clause (b) shall be payable only until such time as the
6		aggregate amount on deposit under each trust indenture securing
7		Bonds issued and outstanding pursuant to the Build Illinois
8		Bond Act is sufficient, taking into account any future
9		investment income, to fully provide, in accordance with such
10		indenture, for the defeasance of or the payment of the
11		principal of, premium, if any, and interest on the Bonds
12		secured by such indenture and on any Bonds expected to be
13		issued thereafter and all fees and costs payable with respect
14		thereto, all as certified by the Director of the Bureau of the
15		Budget (now Governor's Office of Management and Budget). If on
16		the last business day of any month in which Bonds are
17		outstanding pursuant to the Build Illinois Bond Act, the
18		aggregate of the moneys deposited in the Build Illinois Bond
19		Account in the Build Illinois Fund in such month shall be less
20		than the amount required to be transferred in such month from
21		the Build Illinois Bond Account to the Build Illinois Bond
22		Retirement and Interest Fund pursuant to Section 13 of the
23		Build Illinois Bond Act, an amount equal to such deficiency
24		shall be immediately paid from other moneys received by the
25		Department pursuant to the Tax Acts to the Build Illinois Fund;
26		provided, however, that any amounts paid to the Build Illinois

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1		Fund in any fiscal year pursuant to this sentence shall be
2		deemed to constitute payments pursuant to clause (b) of the
3		preceding sentence and shall reduce the amount otherwise
4		payable for such fiscal year pursuant to clause (b) of the
5		preceding sentence. The moneys received by the Department
6		pursuant to this Act and required to be deposited into the
7		Build Illinois Fund are subject to the pledge, claim and charge
8		set forth in Section 12 of the Build Illinois Bond Act.
9		Subject to payment of amounts into the Build Illinois Fund
10		as provided in the preceding paragraph or in any amendment
11		thereto hereafter enacted, the following specified monthly
12		installment of the amount requested in the certificate of the
13		Chairman of the Metropolitan Pier and Exposition Authority
14		provided under Section 8.25f of the State Finance Act, but not
15		in excess of the sums designated as "Total Deposit", shall be
16		deposited in the aggregate from collections under Section 9 of
17		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
18		9 of the Service Occupation Tax Act, and Section 3 of the
19		Retailers' Occupation Tax Act into the McCormick Place
20		Expansion Project Fund in the specified fiscal years.
21 Fiscal Year Total Deposit 22 1993 $0 23 1994 53,000,000 24 1995 58,000,000 25 1996 61,000,000

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1 1997 64,000,000 2 1998 68,000,000 3 1999 71,000,000 4 2000 75,000,000 5 2001 80,000,000 6 2002 93,000,000 7 2003 99,000,000 8 2004 103,000,000 9 2005 108,000,000 10 2006 113,000,000 11 2007 119,000,000 12 2008 126,000,000 13 2009 132,000,000 14 2010 139,000,000 15 2011 146,000,000 16 2012 153,000,000 17 2013 161,000,000 18 2014 170,000,000 19 2015 179,000,000 20 2016 189,000,000 21 2017 199,000,000 22 2018 210,000,000 23 2019 221,000,000 24 2020 233,000,000 25 2021 300,000,000 246,000,000 26 2022 300,000,000 260,000,000

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1 2023 300,000,000 275,000,000 2 2024 300,000,000 275,000,000 3 2025 300,000,000 275,000,000 4 2026 300,000,000 279,000,000 5 2027 375,000,000 292,000,000 6 2028 375,000,000 307,000,000 7 2029 375,000,000 322,000,000 8 2030 375,000,000 338,000,000 9 2031 375,000,000 350,000,000 10 2032 375,000,000 350,000,000 11 2033 375,000,000 12 2034 375,000,000 13 2035 375,000,000 14 2036 450,000,000 15 and 16 each fiscal year 17 thereafter that bonds 18 are outstanding under 19 Section 13.2 of the 20 Metropolitan Pier and 21 Exposition Authority Act, 22 but not after fiscal year 2060.
23		Beginning July 20, 1993 and in each month of each fiscal
24		year thereafter, one-eighth of the amount requested in the
25		certificate of the Chairman of the Metropolitan Pier and
26		Exposition Authority for that fiscal year, less the amount

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1		deposited into the McCormick Place Expansion Project Fund by
2		the State Treasurer in the respective month under subsection
3		(g) of Section 13 of the Metropolitan Pier and Exposition
4		Authority Act, plus cumulative deficiencies in the deposits
5		required under this Section for previous months and years,
6		shall be deposited into the McCormick Place Expansion Project
7		Fund, until the full amount requested for the fiscal year, but
8		not in excess of the amount specified above as "Total Deposit",
9		has been deposited.
10		Subject to payment of amounts into the Capital Projects
11		Fund, the Build Illinois Fund, and the McCormick Place
12		Expansion Project Fund pursuant to the preceding paragraphs or
13		in any amendments thereto hereafter enacted, for aviation fuel
14		sold on or after December 1, 2019, the Department shall each
15		month deposit into the Aviation Fuel Sales Tax Refund Fund an
16		amount estimated by the Department to be required for refunds
17		of the 80% portion of the tax on aviation fuel under this Act.
18		The Department shall only deposit moneys into the Aviation Fuel
19		Sales Tax Refund Fund under this paragraph for so long as the
20		revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
21		47133 are binding on the State.
22		Subject to payment of amounts into the Build Illinois Fund
23		and the McCormick Place Expansion Project Fund pursuant to the
24		preceding paragraphs or in any amendments thereto hereafter
25		enacted, beginning July 1, 1993 and ending on September 30,
26		2013, the Department shall each month pay into the Illinois Tax

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1		Increment Fund 0.27% of 80% of the net revenue realized for the
2		preceding month from the 6.25% general rate on the selling
3		price of tangible personal property.
4		Subject to payment of amounts into the Build Illinois Fund
5		and the McCormick Place Expansion Project Fund pursuant to the
6		preceding paragraphs or in any amendments thereto hereafter
7		enacted, beginning with the receipt of the first report of
8		taxes paid by an eligible business and continuing for a 25-year
9		period, the Department shall each month pay into the Energy
10		Infrastructure Fund 80% of the net revenue realized from the
11		6.25% general rate on the selling price of Illinois-mined coal
12		that was sold to an eligible business. For purposes of this
13		paragraph, the term "eligible business" means a new electric
14		generating facility certified pursuant to Section 605-332 of
15		the Department of Commerce and Economic Opportunity Law of the
16		Civil Administrative Code of Illinois.
17		Subject to payment of amounts into the Build Illinois Fund,
18		the McCormick Place Expansion Project Fund, the Illinois Tax
19		Increment Fund, and the Energy Infrastructure Fund pursuant to
20		the preceding paragraphs or in any amendments to this Section
21		hereafter enacted, beginning on the first day of the first
22		calendar month to occur on or after August 26, 2014 (the
23		effective date of Public Act 98-1098), each month, from the
24		collections made under Section 9 of the Use Tax Act, Section 9
25		of the Service Use Tax Act, Section 9 of the Service Occupation
26		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,

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1		the Department shall pay into the Tax Compliance and
2		Administration Fund, to be used, subject to appropriation, to
3		fund additional auditors and compliance personnel at the
4		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
5		the cash receipts collected during the preceding fiscal year by
6		the Audit Bureau of the Department under the Use Tax Act, the
7		Service Use Tax Act, the Service Occupation Tax Act, the
8		Retailers' Occupation Tax Act, and associated local occupation
9		and use taxes administered by the Department.
10		Subject to payments of amounts into the Build Illinois
11		Fund, the McCormick Place Expansion Project Fund, the Illinois
12		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
13		Compliance and Administration Fund as provided in this Section,
14		beginning on July 1, 2018 the Department shall pay each month
15		into the Downstate Public Transportation Fund the moneys
16		required to be so paid under Section 2-3 of the Downstate
17		Public Transportation Act.
18		Subject to successful execution and delivery of a
19		public-private agreement between the public agency and private
20		entity and completion of the civic build, beginning on July 1,
21		2023, of the remainder of the moneys received by the Department
22		under the Use Tax Act, the Service Use Tax Act, the Service
23		Occupation Tax Act, and this Act, the Department shall deposit
24		the following specified deposits in the aggregate from
25		collections under the Use Tax Act, the Service Use Tax Act, the
26		Service Occupation Tax Act, and the Retailers' Occupation Tax

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1		Act, as required under Section 8.25g of the State Finance Act
2		for distribution consistent with the Public-Private
3		Partnership for Civic and Transit Infrastructure Project Act.
4		The moneys received by the Department pursuant to this Act and
5		required to be deposited into the Civic and Transit
6		Infrastructure Fund are subject to the pledge, claim and charge
7		set forth in Section 25-55 of the Public-Private Partnership
8		for Civic and Transit Infrastructure Project Act. As used in
9		this paragraph, "civic build", "private entity",
10		"public-private agreement", and "public agency" have the
11		meanings provided in Section 25-10 of the Public-Private
12		Partnership for Civic and Transit Infrastructure Project Act.
13		Fiscal Year............................Total Deposit
14		2024....................................$200,000,000
15		2025....................................$206,000,000
16		2026....................................$212,200,000
17		2027....................................$218,500,000
18		2028....................................$225,100,000
19		2029....................................$288,700,000
20		2030....................................$298,900,000
21		2031....................................$309,300,000
22		2032....................................$320,100,000
23		2033....................................$331,200,000
24		2034....................................$341,200,000
25		2035....................................$351,400,000
26		2036....................................$361,900,000

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1		2037....................................$372,800,000
2		2038....................................$384,000,000
3		2039....................................$395,500,000
4		2040....................................$407,400,000
5		2041....................................$419,600,000
6		2042....................................$432,200,000
7		2043....................................$445,100,000
8		Beginning July 1, 2021 and until July 1, 2022, subject to
9		the payment of amounts into the County and Mass Transit
10		District Fund, the Local Government Tax Fund, the Build
11		Illinois Fund, the McCormick Place Expansion Project Fund, the
12		Illinois Tax Increment Fund, the Energy Infrastructure Fund,
13		and the Tax Compliance and Administration Fund as provided in
14		this Section, the Department shall pay each month into the Road
15		Fund the amount estimated to represent 16% of the net revenue
16		realized from the taxes imposed on motor fuel and gasohol.
17		Beginning July 1, 2022 and until July 1, 2023, subject to the
18		payment of amounts into the County and Mass Transit District
19		Fund, the Local Government Tax Fund, the Build Illinois Fund,
20		the McCormick Place Expansion Project Fund, the Illinois Tax
21		Increment Fund, the Energy Infrastructure Fund, and the Tax
22		Compliance and Administration Fund as provided in this Section,
23		the Department shall pay each month into the Road Fund the
24		amount estimated to represent 32% of the net revenue realized
25		from the taxes imposed on motor fuel and gasohol. Beginning
26		July 1, 2023 and until July 1, 2024, subject to the payment of

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1		amounts into the County and Mass Transit District Fund, the
2		Local Government Tax Fund, the Build Illinois Fund, the
3		McCormick Place Expansion Project Fund, the Illinois Tax
4		Increment Fund, the Energy Infrastructure Fund, and the Tax
5		Compliance and Administration Fund as provided in this Section,
6		the Department shall pay each month into the Road Fund the
7		amount estimated to represent 48% of the net revenue realized
8		from the taxes imposed on motor fuel and gasohol. Beginning
9		July 1, 2024 and until July 1, 2025, subject to the payment of
10		amounts into the County and Mass Transit District Fund, the
11		Local Government Tax Fund, the Build Illinois Fund, the
12		McCormick Place Expansion Project Fund, the Illinois Tax
13		Increment Fund, the Energy Infrastructure Fund, and the Tax
14		Compliance and Administration Fund as provided in this Section,
15		the Department shall pay each month into the Road Fund the
16		amount estimated to represent 64% of the net revenue realized
17		from the taxes imposed on motor fuel and gasohol. Beginning on
18		July 1, 2025, subject to the payment of amounts into the County
19		and Mass Transit District Fund, the Local Government Tax Fund,
20		the Build Illinois Fund, the McCormick Place Expansion Project
21		Fund, the Illinois Tax Increment Fund, the Energy
22		Infrastructure Fund, and the Tax Compliance and Administration
23		Fund as provided in this Section, the Department shall pay each
24		month into the Road Fund the amount estimated to represent 80%
25		of the net revenue realized from the taxes imposed on motor
26		fuel and gasohol. As used in this paragraph "motor fuel" has

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1		the meaning given to that term in Section 1.1 of the Motor Fuel
2		Tax Act, and "gasohol" has the meaning given to that term in
3		Section 3-40 of the Use Tax Act.
4		Of the remainder of the moneys received by the Department
5		pursuant to this Act, 75% shall be paid into the General
6		Revenue Fund of the State Treasury and 25% shall be reserved in
7		a special account and used only for the transfer to the Common
8		School Fund as part of the monthly transfer from the General
9		Revenue Fund in accordance with Section 8a of the State Finance
10		Act.
11		The Department may, upon separate written notice to a
12		taxpayer, require the taxpayer to prepare and file with the
13		Department on a form prescribed by the Department within not
14		less than 60 days after receipt of the notice an annual
15		information return for the tax year specified in the notice.
16		Such annual return to the Department shall include a statement
17		of gross receipts as shown by the taxpayer's last Federal
18		income tax return. If the total receipts of the business as
19		reported in the Federal income tax return do not agree with the
20		gross receipts reported to the Department of Revenue for the
21		same period, the taxpayer shall attach to his annual return a
22		schedule showing a reconciliation of the 2 amounts and the
23		reasons for the difference. The taxpayer's annual return to the
24		Department shall also disclose the cost of goods sold by the
25		taxpayer during the year covered by such return, opening and
26		closing inventories of such goods for such year, cost of goods

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1		used from stock or taken from stock and given away by the
2		taxpayer during such year, pay roll information of the
3		taxpayer's business during such year and any additional
4		reasonable information which the Department deems would be
5		helpful in determining the accuracy of the monthly, quarterly
6		or annual returns filed by such taxpayer as hereinbefore
7		provided for in this Section.
8		If the annual information return required by this Section
9		is not filed when and as required, the taxpayer shall be liable
10		as follows:
11		(i) Until January 1, 1994, the taxpayer shall be liable
12		for a penalty equal to 1/6 of 1% of the tax due from such
13		taxpayer under this Act during the period to be covered by
14		the annual return for each month or fraction of a month
15		until such return is filed as required, the penalty to be
16		assessed and collected in the same manner as any other
17		penalty provided for in this Act.
18		(ii) On and after January 1, 1994, the taxpayer shall
19		be liable for a penalty as described in Section 3-4 of the
20		Uniform Penalty and Interest Act.
21		The chief executive officer, proprietor, owner or highest
22		ranking manager shall sign the annual return to certify the
23		accuracy of the information contained therein. Any person who
24		willfully signs the annual return containing false or
25		inaccurate information shall be guilty of perjury and punished
26		accordingly. The annual return form prescribed by the

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1		Department shall include a warning that the person signing the
2		return may be liable for perjury.
3		The foregoing portion of this Section concerning the filing
4		of an annual information return shall not apply to a serviceman
5		who is not required to file an income tax return with the
6		United States Government.
7		As soon as possible after the first day of each month, upon
8		certification of the Department of Revenue, the Comptroller
9		shall order transferred and the Treasurer shall transfer from
10		the General Revenue Fund to the Motor Fuel Tax Fund an amount
11		equal to 1.7% of 80% of the net revenue realized under this Act
12		for the second preceding month. Beginning April 1, 2000, this
13		transfer is no longer required and shall not be made.
14		Net revenue realized for a month shall be the revenue
15		collected by the State pursuant to this Act, less the amount
16		paid out during that month as refunds to taxpayers for
17		overpayment of liability.
18		For greater simplicity of administration, it shall be
19		permissible for manufacturers, importers and wholesalers whose
20		products are sold by numerous servicemen in Illinois, and who
21		wish to do so, to assume the responsibility for accounting and
22		paying to the Department all tax accruing under this Act with
23		respect to such sales, if the servicemen who are affected do
24		not make written objection to the Department to this
25		arrangement.
26		(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;

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1		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2		15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
3		25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
4		6-28-19; 101-604, eff. 12-13-19.)
5		Section 15-25. The Retailers' Occupation Tax Act is amended
6		by changing Section 3 as follows:
7		(35 ILCS 120/3) (from Ch. 120, par. 442)
8		Sec. 3. Except as provided in this Section, on or before
9		the twentieth day of each calendar month, every person engaged
10		in the business of selling tangible personal property at retail
11		in this State during the preceding calendar month shall file a
12		return with the Department, stating:
13		1. The name of the seller;
14		2. His residence address and the address of his
15		principal place of business and the address of the
16		principal place of business (if that is a different
17		address) from which he engages in the business of selling
18		tangible personal property at retail in this State;
19		3. Total amount of receipts received by him during the
20		preceding calendar month or quarter, as the case may be,
21		from sales of tangible personal property, and from services
22		furnished, by him during such preceding calendar month or
23		quarter;
24		4. Total amount received by him during the preceding

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1		calendar month or quarter on charge and time sales of
2		tangible personal property, and from services furnished,
3		by him prior to the month or quarter for which the return
4		is filed;
5		5. Deductions allowed by law;
6		6. Gross receipts which were received by him during the
7		preceding calendar month or quarter and upon the basis of
8		which the tax is imposed;
9		7. The amount of credit provided in Section 2d of this
10		Act;
11		8. The amount of tax due;
12		9. The signature of the taxpayer; and
13		10. Such other reasonable information as the
14		Department may require.
15		On and after January 1, 2018, except for returns for motor
16		vehicles, watercraft, aircraft, and trailers that are required
17		to be registered with an agency of this State, with respect to
18		retailers whose annual gross receipts average $20,000 or more,
19		all returns required to be filed pursuant to this Act shall be
20		filed electronically. Retailers who demonstrate that they do
21		not have access to the Internet or demonstrate hardship in
22		filing electronically may petition the Department to waive the
23		electronic filing requirement.
24		If a taxpayer fails to sign a return within 30 days after
25		the proper notice and demand for signature by the Department,
26		the return shall be considered valid and any amount shown to be

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1		due on the return shall be deemed assessed.
2		Each return shall be accompanied by the statement of
3		prepaid tax issued pursuant to Section 2e for which credit is
4		claimed.
5		Prior to October 1, 2003, and on and after September 1,
6		2004 a retailer may accept a Manufacturer's Purchase Credit
7		certification from a purchaser in satisfaction of Use Tax as
8		provided in Section 3-85 of the Use Tax Act if the purchaser
9		provides the appropriate documentation as required by Section
10		3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
11		certification, accepted by a retailer prior to October 1, 2003
12		and on and after September 1, 2004 as provided in Section 3-85
13		of the Use Tax Act, may be used by that retailer to satisfy
14		Retailers' Occupation Tax liability in the amount claimed in
15		the certification, not to exceed 6.25% of the receipts subject
16		to tax from a qualifying purchase. A Manufacturer's Purchase
17		Credit reported on any original or amended return filed under
18		this Act after October 20, 2003 for reporting periods prior to
19		September 1, 2004 shall be disallowed. Manufacturer's
20		Purchaser Credit reported on annual returns due on or after
21		January 1, 2005 will be disallowed for periods prior to
22		September 1, 2004. No Manufacturer's Purchase Credit may be
23		used after September 30, 2003 through August 31, 2004 to
24		satisfy any tax liability imposed under this Act, including any
25		audit liability.
26		The Department may require returns to be filed on a

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1		quarterly basis. If so required, a return for each calendar
2		quarter shall be filed on or before the twentieth day of the
3		calendar month following the end of such calendar quarter. The
4		taxpayer shall also file a return with the Department for each
5		of the first two months of each calendar quarter, on or before
6		the twentieth day of the following calendar month, stating:
7		1. The name of the seller;
8		2. The address of the principal place of business from
9		which he engages in the business of selling tangible
10		personal property at retail in this State;
11		3. The total amount of taxable receipts received by him
12		during the preceding calendar month from sales of tangible
13		personal property by him during such preceding calendar
14		month, including receipts from charge and time sales, but
15		less all deductions allowed by law;
16		4. The amount of credit provided in Section 2d of this
17		Act;
18		5. The amount of tax due; and
19		6. Such other reasonable information as the Department
20		may require.
21		Every person engaged in the business of selling aviation
22		fuel at retail in this State during the preceding calendar
23		month shall, instead of reporting and paying tax as otherwise
24		required by this Section, report and pay such tax on a separate
25		aviation fuel tax return. The requirements related to the
26		return shall be as otherwise provided in this Section.

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1		Notwithstanding any other provisions of this Act to the
2		contrary, retailers selling aviation fuel shall file all
3		aviation fuel tax returns and shall make all aviation fuel tax
4		payments by electronic means in the manner and form required by
5		the Department. For purposes of this Section, "aviation fuel"
6		means jet fuel and aviation gasoline.
7		Beginning on October 1, 2003, any person who is not a
8		licensed distributor, importing distributor, or manufacturer,
9		as defined in the Liquor Control Act of 1934, but is engaged in
10		the business of selling, at retail, alcoholic liquor shall file
11		a statement with the Department of Revenue, in a format and at
12		a time prescribed by the Department, showing the total amount
13		paid for alcoholic liquor purchased during the preceding month
14		and such other information as is reasonably required by the
15		Department. The Department may adopt rules to require that this
16		statement be filed in an electronic or telephonic format. Such
17		rules may provide for exceptions from the filing requirements
18		of this paragraph. For the purposes of this paragraph, the term
19		"alcoholic liquor" shall have the meaning prescribed in the
20		Liquor Control Act of 1934.
21		Beginning on October 1, 2003, every distributor, importing
22		distributor, and manufacturer of alcoholic liquor as defined in
23		the Liquor Control Act of 1934, shall file a statement with the
24		Department of Revenue, no later than the 10th day of the month
25		for the preceding month during which transactions occurred, by
26		electronic means, showing the total amount of gross receipts

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1		from the sale of alcoholic liquor sold or distributed during
2		the preceding month to purchasers; identifying the purchaser to
3		whom it was sold or distributed; the purchaser's tax
4		registration number; and such other information reasonably
5		required by the Department. A distributor, importing
6		distributor, or manufacturer of alcoholic liquor must
7		personally deliver, mail, or provide by electronic means to
8		each retailer listed on the monthly statement a report
9		containing a cumulative total of that distributor's, importing
10		distributor's, or manufacturer's total sales of alcoholic
11		liquor to that retailer no later than the 10th day of the month
12		for the preceding month during which the transaction occurred.
13		The distributor, importing distributor, or manufacturer shall
14		notify the retailer as to the method by which the distributor,
15		importing distributor, or manufacturer will provide the sales
16		information. If the retailer is unable to receive the sales
17		information by electronic means, the distributor, importing
18		distributor, or manufacturer shall furnish the sales
19		information by personal delivery or by mail. For purposes of
20		this paragraph, the term "electronic means" includes, but is
21		not limited to, the use of a secure Internet website, e-mail,
22		or facsimile.
23		If a total amount of less than $1 is payable, refundable or
24		creditable, such amount shall be disregarded if it is less than
25		50 cents and shall be increased to $1 if it is 50 cents or more.
26		Notwithstanding any other provision of this Act to the

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1		contrary, retailers subject to tax on cannabis shall file all
2		cannabis tax returns and shall make all cannabis tax payments
3		by electronic means in the manner and form required by the
4		Department.
5		Beginning October 1, 1993, a taxpayer who has an average
6		monthly tax liability of $150,000 or more shall make all
7		payments required by rules of the Department by electronic
8		funds transfer. Beginning October 1, 1994, a taxpayer who has
9		an average monthly tax liability of $100,000 or more shall make
10		all payments required by rules of the Department by electronic
11		funds transfer. Beginning October 1, 1995, a taxpayer who has
12		an average monthly tax liability of $50,000 or more shall make
13		all payments required by rules of the Department by electronic
14		funds transfer. Beginning October 1, 2000, a taxpayer who has
15		an annual tax liability of $200,000 or more shall make all
16		payments required by rules of the Department by electronic
17		funds transfer. The term "annual tax liability" shall be the
18		sum of the taxpayer's liabilities under this Act, and under all
19		other State and local occupation and use tax laws administered
20		by the Department, for the immediately preceding calendar year.
21		The term "average monthly tax liability" shall be the sum of
22		the taxpayer's liabilities under this Act, and under all other
23		State and local occupation and use tax laws administered by the
24		Department, for the immediately preceding calendar year
25		divided by 12. Beginning on October 1, 2002, a taxpayer who has
26		a tax liability in the amount set forth in subsection (b) of

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1		Section 2505-210 of the Department of Revenue Law shall make
2		all payments required by rules of the Department by electronic
3		funds transfer.
4		Before August 1 of each year beginning in 1993, the
5		Department shall notify all taxpayers required to make payments
6		by electronic funds transfer. All taxpayers required to make
7		payments by electronic funds transfer shall make those payments
8		for a minimum of one year beginning on October 1.
9		Any taxpayer not required to make payments by electronic
10		funds transfer may make payments by electronic funds transfer
11		with the permission of the Department.
12		All taxpayers required to make payment by electronic funds
13		transfer and any taxpayers authorized to voluntarily make
14		payments by electronic funds transfer shall make those payments
15		in the manner authorized by the Department.
16		The Department shall adopt such rules as are necessary to
17		effectuate a program of electronic funds transfer and the
18		requirements of this Section.
19		Any amount which is required to be shown or reported on any
20		return or other document under this Act shall, if such amount
21		is not a whole-dollar amount, be increased to the nearest
22		whole-dollar amount in any case where the fractional part of a
23		dollar is 50 cents or more, and decreased to the nearest
24		whole-dollar amount where the fractional part of a dollar is
25		less than 50 cents.
26		If the retailer is otherwise required to file a monthly

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1		return and if the retailer's average monthly tax liability to
2		the Department does not exceed $200, the Department may
3		authorize his returns to be filed on a quarter annual basis,
4		with the return for January, February and March of a given year
5		being due by April 20 of such year; with the return for April,
6		May and June of a given year being due by July 20 of such year;
7		with the return for July, August and September of a given year
8		being due by October 20 of such year, and with the return for
9		October, November and December of a given year being due by
10		January 20 of the following year.
11		If the retailer is otherwise required to file a monthly or
12		quarterly return and if the retailer's average monthly tax
13		liability with the Department does not exceed $50, the
14		Department may authorize his returns to be filed on an annual
15		basis, with the return for a given year being due by January 20
16		of the following year.
17		Such quarter annual and annual returns, as to form and
18		substance, shall be subject to the same requirements as monthly
19		returns.
20		Notwithstanding any other provision in this Act concerning
21		the time within which a retailer may file his return, in the
22		case of any retailer who ceases to engage in a kind of business
23		which makes him responsible for filing returns under this Act,
24		such retailer shall file a final return under this Act with the
25		Department not more than one month after discontinuing such
26		business.

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1		Where the same person has more than one business registered
2		with the Department under separate registrations under this
3		Act, such person may not file each return that is due as a
4		single return covering all such registered businesses, but
5		shall file separate returns for each such registered business.
6		In addition, with respect to motor vehicles, watercraft,
7		aircraft, and trailers that are required to be registered with
8		an agency of this State, except as otherwise provided in this
9		Section, every retailer selling this kind of tangible personal
10		property shall file, with the Department, upon a form to be
11		prescribed and supplied by the Department, a separate return
12		for each such item of tangible personal property which the
13		retailer sells, except that if, in the same transaction, (i) a
14		retailer of aircraft, watercraft, motor vehicles or trailers
15		transfers more than one aircraft, watercraft, motor vehicle or
16		trailer to another aircraft, watercraft, motor vehicle
17		retailer or trailer retailer for the purpose of resale or (ii)
18		a retailer of aircraft, watercraft, motor vehicles, or trailers
19		transfers more than one aircraft, watercraft, motor vehicle, or
20		trailer to a purchaser for use as a qualifying rolling stock as
21		provided in Section 2-5 of this Act, then that seller may
22		report the transfer of all aircraft, watercraft, motor vehicles
23		or trailers involved in that transaction to the Department on
24		the same uniform invoice-transaction reporting return form.
25		For purposes of this Section, "watercraft" means a Class 2,
26		Class 3, or Class 4 watercraft as defined in Section 3-2 of the

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1		Boat Registration and Safety Act, a personal watercraft, or any
2		boat equipped with an inboard motor.
3		In addition, with respect to motor vehicles, watercraft,
4		aircraft, and trailers that are required to be registered with
5		an agency of this State, every person who is engaged in the
6		business of leasing or renting such items and who, in
7		connection with such business, sells any such item to a
8		retailer for the purpose of resale is, notwithstanding any
9		other provision of this Section to the contrary, authorized to
10		meet the return-filing requirement of this Act by reporting the
11		transfer of all the aircraft, watercraft, motor vehicles, or
12		trailers transferred for resale during a month to the
13		Department on the same uniform invoice-transaction reporting
14		return form on or before the 20th of the month following the
15		month in which the transfer takes place. Notwithstanding any
16		other provision of this Act to the contrary, all returns filed
17		under this paragraph must be filed by electronic means in the
18		manner and form as required by the Department.
19		Any retailer who sells only motor vehicles, watercraft,
20		aircraft, or trailers that are required to be registered with
21		an agency of this State, so that all retailers' occupation tax
22		liability is required to be reported, and is reported, on such
23		transaction reporting returns and who is not otherwise required
24		to file monthly or quarterly returns, need not file monthly or
25		quarterly returns. However, those retailers shall be required
26		to file returns on an annual basis.

HB0357 Enrolled - 250 - LRB101 05160 RJF 50172 b
1		The transaction reporting return, in the case of motor
2		vehicles or trailers that are required to be registered with an
3		agency of this State, shall be the same document as the Uniform
4		Invoice referred to in Section 5-402 of the Illinois Vehicle
5		Code and must show the name and address of the seller; the name
6		and address of the purchaser; the amount of the selling price
7		including the amount allowed by the retailer for traded-in
8		property, if any; the amount allowed by the retailer for the
9		traded-in tangible personal property, if any, to the extent to
10		which Section 1 of this Act allows an exemption for the value
11		of traded-in property; the balance payable after deducting such
12		trade-in allowance from the total selling price; the amount of
13		tax due from the retailer with respect to such transaction; the
14		amount of tax collected from the purchaser by the retailer on
15		such transaction (or satisfactory evidence that such tax is not
16		due in that particular instance, if that is claimed to be the
17		fact); the place and date of the sale; a sufficient
18		identification of the property sold; such other information as
19		is required in Section 5-402 of the Illinois Vehicle Code, and
20		such other information as the Department may reasonably
21		require.
22		The transaction reporting return in the case of watercraft
23		or aircraft must show the name and address of the seller; the
24		name and address of the purchaser; the amount of the selling
25		price including the amount allowed by the retailer for
26		traded-in property, if any; the amount allowed by the retailer

HB0357 Enrolled - 251 - LRB101 05160 RJF 50172 b
1		for the traded-in tangible personal property, if any, to the
2		extent to which Section 1 of this Act allows an exemption for
3		the value of traded-in property; the balance payable after
4		deducting such trade-in allowance from the total selling price;
5		the amount of tax due from the retailer with respect to such
6		transaction; the amount of tax collected from the purchaser by
7		the retailer on such transaction (or satisfactory evidence that
8		such tax is not due in that particular instance, if that is
9		claimed to be the fact); the place and date of the sale, a
10		sufficient identification of the property sold, and such other
11		information as the Department may reasonably require.
12		Such transaction reporting return shall be filed not later
13		than 20 days after the day of delivery of the item that is
14		being sold, but may be filed by the retailer at any time sooner
15		than that if he chooses to do so. The transaction reporting
16		return and tax remittance or proof of exemption from the
17		Illinois use tax may be transmitted to the Department by way of
18		the State agency with which, or State officer with whom the
19		tangible personal property must be titled or registered (if
20		titling or registration is required) if the Department and such
21		agency or State officer determine that this procedure will
22		expedite the processing of applications for title or
23		registration.
24		With each such transaction reporting return, the retailer
25		shall remit the proper amount of tax due (or shall submit
26		satisfactory evidence that the sale is not taxable if that is

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1		the case), to the Department or its agents, whereupon the
2		Department shall issue, in the purchaser's name, a use tax
3		receipt (or a certificate of exemption if the Department is
4		satisfied that the particular sale is tax exempt) which such
5		purchaser may submit to the agency with which, or State officer
6		with whom, he must title or register the tangible personal
7		property that is involved (if titling or registration is
8		required) in support of such purchaser's application for an
9		Illinois certificate or other evidence of title or registration
10		to such tangible personal property.
11		No retailer's failure or refusal to remit tax under this
12		Act precludes a user, who has paid the proper tax to the
13		retailer, from obtaining his certificate of title or other
14		evidence of title or registration (if titling or registration
15		is required) upon satisfying the Department that such user has
16		paid the proper tax (if tax is due) to the retailer. The
17		Department shall adopt appropriate rules to carry out the
18		mandate of this paragraph.
19		If the user who would otherwise pay tax to the retailer
20		wants the transaction reporting return filed and the payment of
21		the tax or proof of exemption made to the Department before the
22		retailer is willing to take these actions and such user has not
23		paid the tax to the retailer, such user may certify to the fact
24		of such delay by the retailer and may (upon the Department
25		being satisfied of the truth of such certification) transmit
26		the information required by the transaction reporting return

HB0357 Enrolled - 253 - LRB101 05160 RJF 50172 b
1		and the remittance for tax or proof of exemption directly to
2		the Department and obtain his tax receipt or exemption
3		determination, in which event the transaction reporting return
4		and tax remittance (if a tax payment was required) shall be
5		credited by the Department to the proper retailer's account
6		with the Department, but without the 2.1% or 1.75% discount
7		provided for in this Section being allowed. When the user pays
8		the tax directly to the Department, he shall pay the tax in the
9		same amount and in the same form in which it would be remitted
10		if the tax had been remitted to the Department by the retailer.
11		Refunds made by the seller during the preceding return
12		period to purchasers, on account of tangible personal property
13		returned to the seller, shall be allowed as a deduction under
14		subdivision 5 of his monthly or quarterly return, as the case
15		may be, in case the seller had theretofore included the
16		receipts from the sale of such tangible personal property in a
17		return filed by him and had paid the tax imposed by this Act
18		with respect to such receipts.
19		Where the seller is a corporation, the return filed on
20		behalf of such corporation shall be signed by the president,
21		vice-president, secretary or treasurer or by the properly
22		accredited agent of such corporation.
23		Where the seller is a limited liability company, the return
24		filed on behalf of the limited liability company shall be
25		signed by a manager, member, or properly accredited agent of
26		the limited liability company.

HB0357 Enrolled - 254 - LRB101 05160 RJF 50172 b
1		Except as provided in this Section, the retailer filing the
2		return under this Section shall, at the time of filing such
3		return, pay to the Department the amount of tax imposed by this
4		Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
5		on and after January 1, 1990, or $5 per calendar year,
6		whichever is greater, which is allowed to reimburse the
7		retailer for the expenses incurred in keeping records,
8		preparing and filing returns, remitting the tax and supplying
9		data to the Department on request. The discount under this
10		Section is not allowed for the 1.25% portion of taxes paid on
11		aviation fuel that is subject to the revenue use requirements
12		of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
13		pursuant to Section 2d of this Act shall be included in the
14		amount on which such 2.1% or 1.75% discount is computed. In the
15		case of retailers who report and pay the tax on a transaction
16		by transaction basis, as provided in this Section, such
17		discount shall be taken with each such tax remittance instead
18		of when such retailer files his periodic return. The discount
19		allowed under this Section is allowed only for returns that are
20		filed in the manner required by this Act. The Department may
21		disallow the discount for retailers whose certificate of
22		registration is revoked at the time the return is filed, but
23		only if the Department's decision to revoke the certificate of
24		registration has become final.
25		Before October 1, 2000, if the taxpayer's average monthly
26		tax liability to the Department under this Act, the Use Tax

HB0357 Enrolled - 255 - LRB101 05160 RJF 50172 b
1		Act, the Service Occupation Tax Act, and the Service Use Tax
2		Act, excluding any liability for prepaid sales tax to be
3		remitted in accordance with Section 2d of this Act, was $10,000
4		or more during the preceding 4 complete calendar quarters, he
5		shall file a return with the Department each month by the 20th
6		day of the month next following the month during which such tax
7		liability is incurred and shall make payments to the Department
8		on or before the 7th, 15th, 22nd and last day of the month
9		during which such liability is incurred. On and after October
10		1, 2000, if the taxpayer's average monthly tax liability to the
11		Department under this Act, the Use Tax Act, the Service
12		Occupation Tax Act, and the Service Use Tax Act, excluding any
13		liability for prepaid sales tax to be remitted in accordance
14		with Section 2d of this Act, was $20,000 or more during the
15		preceding 4 complete calendar quarters, he shall file a return
16		with the Department each month by the 20th day of the month
17		next following the month during which such tax liability is
18		incurred and shall make payment to the Department on or before
19		the 7th, 15th, 22nd and last day of the month during which such
20		liability is incurred. If the month during which such tax
21		liability is incurred began prior to January 1, 1985, each
22		payment shall be in an amount equal to 1/4 of the taxpayer's
23		actual liability for the month or an amount set by the
24		Department not to exceed 1/4 of the average monthly liability
25		of the taxpayer to the Department for the preceding 4 complete
26		calendar quarters (excluding the month of highest liability and

HB0357 Enrolled - 256 - LRB101 05160 RJF 50172 b
1		the month of lowest liability in such 4 quarter period). If the
2		month during which such tax liability is incurred begins on or
3		after January 1, 1985 and prior to January 1, 1987, each
4		payment shall be in an amount equal to 22.5% of the taxpayer's
5		actual liability for the month or 27.5% of the taxpayer's
6		liability for the same calendar month of the preceding year. If
7		the month during which such tax liability is incurred begins on
8		or after January 1, 1987 and prior to January 1, 1988, each
9		payment shall be in an amount equal to 22.5% of the taxpayer's
10		actual liability for the month or 26.25% of the taxpayer's
11		liability for the same calendar month of the preceding year. If
12		the month during which such tax liability is incurred begins on
13		or after January 1, 1988, and prior to January 1, 1989, or
14		begins on or after January 1, 1996, each payment shall be in an
15		amount equal to 22.5% of the taxpayer's actual liability for
16		the month or 25% of the taxpayer's liability for the same
17		calendar month of the preceding year. If the month during which
18		such tax liability is incurred begins on or after January 1,
19		1989, and prior to January 1, 1996, each payment shall be in an
20		amount equal to 22.5% of the taxpayer's actual liability for
21		the month or 25% of the taxpayer's liability for the same
22		calendar month of the preceding year or 100% of the taxpayer's
23		actual liability for the quarter monthly reporting period. The
24		amount of such quarter monthly payments shall be credited
25		against the final tax liability of the taxpayer's return for
26		that month. Before October 1, 2000, once applicable, the

HB0357 Enrolled - 257 - LRB101 05160 RJF 50172 b
1		requirement of the making of quarter monthly payments to the
2		Department by taxpayers having an average monthly tax liability
3		of $10,000 or more as determined in the manner provided above
4		shall continue until such taxpayer's average monthly liability
5		to the Department during the preceding 4 complete calendar
6		quarters (excluding the month of highest liability and the
7		month of lowest liability) is less than $9,000, or until such
8		taxpayer's average monthly liability to the Department as
9		computed for each calendar quarter of the 4 preceding complete
10		calendar quarter period is less than $10,000. However, if a
11		taxpayer can show the Department that a substantial change in
12		the taxpayer's business has occurred which causes the taxpayer
13		to anticipate that his average monthly tax liability for the
14		reasonably foreseeable future will fall below the $10,000
15		threshold stated above, then such taxpayer may petition the
16		Department for a change in such taxpayer's reporting status. On
17		and after October 1, 2000, once applicable, the requirement of
18		the making of quarter monthly payments to the Department by
19		taxpayers having an average monthly tax liability of $20,000 or
20		more as determined in the manner provided above shall continue
21		until such taxpayer's average monthly liability to the
22		Department during the preceding 4 complete calendar quarters
23		(excluding the month of highest liability and the month of
24		lowest liability) is less than $19,000 or until such taxpayer's
25		average monthly liability to the Department as computed for
26		each calendar quarter of the 4 preceding complete calendar

HB0357 Enrolled - 258 - LRB101 05160 RJF 50172 b
1		quarter period is less than $20,000. However, if a taxpayer can
2		show the Department that a substantial change in the taxpayer's
3		business has occurred which causes the taxpayer to anticipate
4		that his average monthly tax liability for the reasonably
5		foreseeable future will fall below the $20,000 threshold stated
6		above, then such taxpayer may petition the Department for a
7		change in such taxpayer's reporting status. The Department
8		shall change such taxpayer's reporting status unless it finds
9		that such change is seasonal in nature and not likely to be
10		long term. If any such quarter monthly payment is not paid at
11		the time or in the amount required by this Section, then the
12		taxpayer shall be liable for penalties and interest on the
13		difference between the minimum amount due as a payment and the
14		amount of such quarter monthly payment actually and timely
15		paid, except insofar as the taxpayer has previously made
16		payments for that month to the Department in excess of the
17		minimum payments previously due as provided in this Section.
18		The Department shall make reasonable rules and regulations to
19		govern the quarter monthly payment amount and quarter monthly
20		payment dates for taxpayers who file on other than a calendar
21		monthly basis.
22		The provisions of this paragraph apply before October 1,
23		2001. Without regard to whether a taxpayer is required to make
24		quarter monthly payments as specified above, any taxpayer who
25		is required by Section 2d of this Act to collect and remit
26		prepaid taxes and has collected prepaid taxes which average in

HB0357 Enrolled - 259 - LRB101 05160 RJF 50172 b
1		excess of $25,000 per month during the preceding 2 complete
2		calendar quarters, shall file a return with the Department as
3		required by Section 2f and shall make payments to the
4		Department on or before the 7th, 15th, 22nd and last day of the
5		month during which such liability is incurred. If the month
6		during which such tax liability is incurred began prior to
7		September 1, 1985 (the effective date of Public Act 84-221),
8		each payment shall be in an amount not less than 22.5% of the
9		taxpayer's actual liability under Section 2d. If the month
10		during which such tax liability is incurred begins on or after
11		January 1, 1986, each payment shall be in an amount equal to
12		22.5% of the taxpayer's actual liability for the month or 27.5%
13		of the taxpayer's liability for the same calendar month of the
14		preceding calendar year. If the month during which such tax
15		liability is incurred begins on or after January 1, 1987, each
16		payment shall be in an amount equal to 22.5% of the taxpayer's
17		actual liability for the month or 26.25% of the taxpayer's
18		liability for the same calendar month of the preceding year.
19		The amount of such quarter monthly payments shall be credited
20		against the final tax liability of the taxpayer's return for
21		that month filed under this Section or Section 2f, as the case
22		may be. Once applicable, the requirement of the making of
23		quarter monthly payments to the Department pursuant to this
24		paragraph shall continue until such taxpayer's average monthly
25		prepaid tax collections during the preceding 2 complete
26		calendar quarters is $25,000 or less. If any such quarter

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1		monthly payment is not paid at the time or in the amount
2		required, the taxpayer shall be liable for penalties and
3		interest on such difference, except insofar as the taxpayer has
4		previously made payments for that month in excess of the
5		minimum payments previously due.
6		The provisions of this paragraph apply on and after October
7		1, 2001. Without regard to whether a taxpayer is required to
8		make quarter monthly payments as specified above, any taxpayer
9		who is required by Section 2d of this Act to collect and remit
10		prepaid taxes and has collected prepaid taxes that average in
11		excess of $20,000 per month during the preceding 4 complete
12		calendar quarters shall file a return with the Department as
13		required by Section 2f and shall make payments to the
14		Department on or before the 7th, 15th, 22nd and last day of the
15		month during which the liability is incurred. Each payment
16		shall be in an amount equal to 22.5% of the taxpayer's actual
17		liability for the month or 25% of the taxpayer's liability for
18		the same calendar month of the preceding year. The amount of
19		the quarter monthly payments shall be credited against the
20		final tax liability of the taxpayer's return for that month
21		filed under this Section or Section 2f, as the case may be.
22		Once applicable, the requirement of the making of quarter
23		monthly payments to the Department pursuant to this paragraph
24		shall continue until the taxpayer's average monthly prepaid tax
25		collections during the preceding 4 complete calendar quarters
26		(excluding the month of highest liability and the month of

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1		lowest liability) is less than $19,000 or until such taxpayer's
2		average monthly liability to the Department as computed for
3		each calendar quarter of the 4 preceding complete calendar
4		quarters is less than $20,000. If any such quarter monthly
5		payment is not paid at the time or in the amount required, the
6		taxpayer shall be liable for penalties and interest on such
7		difference, except insofar as the taxpayer has previously made
8		payments for that month in excess of the minimum payments
9		previously due.
10		If any payment provided for in this Section exceeds the
11		taxpayer's liabilities under this Act, the Use Tax Act, the
12		Service Occupation Tax Act and the Service Use Tax Act, as
13		shown on an original monthly return, the Department shall, if
14		requested by the taxpayer, issue to the taxpayer a credit
15		memorandum no later than 30 days after the date of payment. The
16		credit evidenced by such credit memorandum may be assigned by
17		the taxpayer to a similar taxpayer under this Act, the Use Tax
18		Act, the Service Occupation Tax Act or the Service Use Tax Act,
19		in accordance with reasonable rules and regulations to be
20		prescribed by the Department. If no such request is made, the
21		taxpayer may credit such excess payment against tax liability
22		subsequently to be remitted to the Department under this Act,
23		the Use Tax Act, the Service Occupation Tax Act or the Service
24		Use Tax Act, in accordance with reasonable rules and
25		regulations prescribed by the Department. If the Department
26		subsequently determined that all or any part of the credit

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1		taken was not actually due to the taxpayer, the taxpayer's 2.1%
2		and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
3		of the difference between the credit taken and that actually
4		due, and that taxpayer shall be liable for penalties and
5		interest on such difference.
6		If a retailer of motor fuel is entitled to a credit under
7		Section 2d of this Act which exceeds the taxpayer's liability
8		to the Department under this Act for the month which the
9		taxpayer is filing a return, the Department shall issue the
10		taxpayer a credit memorandum for the excess.
11		Beginning January 1, 1990, each month the Department shall
12		pay into the Local Government Tax Fund, a special fund in the
13		State treasury which is hereby created, the net revenue
14		realized for the preceding month from the 1% tax imposed under
15		this Act.
16		Beginning January 1, 1990, each month the Department shall
17		pay into the County and Mass Transit District Fund, a special
18		fund in the State treasury which is hereby created, 4% of the
19		net revenue realized for the preceding month from the 6.25%
20		general rate other than aviation fuel sold on or after December
21		1, 2019. This exception for aviation fuel only applies for so
22		long as the revenue use requirements of 49 U.S.C. 47107(b) and
23		49 U.S.C. 47133 are binding on the State.
24		Beginning August 1, 2000, each month the Department shall
25		pay into the County and Mass Transit District Fund 20% of the
26		net revenue realized for the preceding month from the 1.25%

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1		rate on the selling price of motor fuel and gasohol. Beginning
2		September 1, 2010, each month the Department shall pay into the
3		County and Mass Transit District Fund 20% of the net revenue
4		realized for the preceding month from the 1.25% rate on the
5		selling price of sales tax holiday items.
6		Beginning January 1, 1990, each month the Department shall
7		pay into the Local Government Tax Fund 16% of the net revenue
8		realized for the preceding month from the 6.25% general rate on
9		the selling price of tangible personal property other than
10		aviation fuel sold on or after December 1, 2019. This exception
11		for aviation fuel only applies for so long as the revenue use
12		requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
13		binding on the State.
14		For aviation fuel sold on or after December 1, 2019, each
15		month the Department shall pay into the State Aviation Program
16		Fund 20% of the net revenue realized for the preceding month
17		from the 6.25% general rate on the selling price of aviation
18		fuel, less an amount estimated by the Department to be required
19		for refunds of the 20% portion of the tax on aviation fuel
20		under this Act, which amount shall be deposited into the
21		Aviation Fuel Sales Tax Refund Fund. The Department shall only
22		pay moneys into the State Aviation Program Fund and the
23		Aviation Fuel Sales Tax Refund Fund under this Act for so long
24		as the revenue use requirements of 49 U.S.C. 47107(b) and 49
25		U.S.C. 47133 are binding on the State.
26		Beginning August 1, 2000, each month the Department shall

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1		pay into the Local Government Tax Fund 80% of the net revenue
2		realized for the preceding month from the 1.25% rate on the
3		selling price of motor fuel and gasohol. Beginning September 1,
4		2010, each month the Department shall pay into the Local
5		Government Tax Fund 80% of the net revenue realized for the
6		preceding month from the 1.25% rate on the selling price of
7		sales tax holiday items.
8		Beginning October 1, 2009, each month the Department shall
9		pay into the Capital Projects Fund an amount that is equal to
10		an amount estimated by the Department to represent 80% of the
11		net revenue realized for the preceding month from the sale of
12		candy, grooming and hygiene products, and soft drinks that had
13		been taxed at a rate of 1% prior to September 1, 2009 but that
14		are now taxed at 6.25%.
15		Beginning July 1, 2011, each month the Department shall pay
16		into the Clean Air Act Permit Fund 80% of the net revenue
17		realized for the preceding month from the 6.25% general rate on
18		the selling price of sorbents used in Illinois in the process
19		of sorbent injection as used to comply with the Environmental
20		Protection Act or the federal Clean Air Act, but the total
21		payment into the Clean Air Act Permit Fund under this Act and
22		the Use Tax Act shall not exceed $2,000,000 in any fiscal year.
23		Beginning July 1, 2013, each month the Department shall pay
24		into the Underground Storage Tank Fund from the proceeds
25		collected under this Act, the Use Tax Act, the Service Use Tax
26		Act, and the Service Occupation Tax Act an amount equal to the

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1		average monthly deficit in the Underground Storage Tank Fund
2		during the prior year, as certified annually by the Illinois
3		Environmental Protection Agency, but the total payment into the
4		Underground Storage Tank Fund under this Act, the Use Tax Act,
5		the Service Use Tax Act, and the Service Occupation Tax Act
6		shall not exceed $18,000,000 in any State fiscal year. As used
7		in this paragraph, the "average monthly deficit" shall be equal
8		to the difference between the average monthly claims for
9		payment by the fund and the average monthly revenues deposited
10		into the fund, excluding payments made pursuant to this
11		paragraph.
12		Beginning July 1, 2015, of the remainder of the moneys
13		received by the Department under the Use Tax Act, the Service
14		Use Tax Act, the Service Occupation Tax Act, and this Act, each
15		month the Department shall deposit $500,000 into the State
16		Crime Laboratory Fund.
17		Of the remainder of the moneys received by the Department
18		pursuant to this Act, (a) 1.75% thereof shall be paid into the
19		Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
20		and after July 1, 1989, 3.8% thereof shall be paid into the
21		Build Illinois Fund; provided, however, that if in any fiscal
22		year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
23		may be, of the moneys received by the Department and required
24		to be paid into the Build Illinois Fund pursuant to this Act,
25		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
26		Act, and Section 9 of the Service Occupation Tax Act, such Acts

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1		being hereinafter called the "Tax Acts" and such aggregate of
2		2.2% or 3.8%, as the case may be, of moneys being hereinafter
3		called the "Tax Act Amount", and (2) the amount transferred to
4		the Build Illinois Fund from the State and Local Sales Tax
5		Reform Fund shall be less than the Annual Specified Amount (as
6		hereinafter defined), an amount equal to the difference shall
7		be immediately paid into the Build Illinois Fund from other
8		moneys received by the Department pursuant to the Tax Acts; the
9		"Annual Specified Amount" means the amounts specified below for
10		fiscal years 1986 through 1993:
11 Fiscal Year Annual Specified Amount 12 1986 $54,800,000 13 1987 $76,650,000 14 1988 $80,480,000 15 1989 $88,510,000 16 1990 $115,330,000 17 1991 $145,470,000 18 1992 $182,730,000 19 1993 $206,520,000;
20		and means the Certified Annual Debt Service Requirement (as
21		defined in Section 13 of the Build Illinois Bond Act) or the
22		Tax Act Amount, whichever is greater, for fiscal year 1994 and
23		each fiscal year thereafter; and further provided, that if on
24		the last business day of any month the sum of (1) the Tax Act
25		Amount required to be deposited into the Build Illinois Bond
26		Account in the Build Illinois Fund during such month and (2)

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1		the amount transferred to the Build Illinois Fund from the
2		State and Local Sales Tax Reform Fund shall have been less than
3		1/12 of the Annual Specified Amount, an amount equal to the
4		difference shall be immediately paid into the Build Illinois
5		Fund from other moneys received by the Department pursuant to
6		the Tax Acts; and, further provided, that in no event shall the
7		payments required under the preceding proviso result in
8		aggregate payments into the Build Illinois Fund pursuant to
9		this clause (b) for any fiscal year in excess of the greater of
10		(i) the Tax Act Amount or (ii) the Annual Specified Amount for
11		such fiscal year. The amounts payable into the Build Illinois
12		Fund under clause (b) of the first sentence in this paragraph
13		shall be payable only until such time as the aggregate amount
14		on deposit under each trust indenture securing Bonds issued and
15		outstanding pursuant to the Build Illinois Bond Act is
16		sufficient, taking into account any future investment income,
17		to fully provide, in accordance with such indenture, for the
18		defeasance of or the payment of the principal of, premium, if
19		any, and interest on the Bonds secured by such indenture and on
20		any Bonds expected to be issued thereafter and all fees and
21		costs payable with respect thereto, all as certified by the
22		Director of the Bureau of the Budget (now Governor's Office of
23		Management and Budget). If on the last business day of any
24		month in which Bonds are outstanding pursuant to the Build
25		Illinois Bond Act, the aggregate of moneys deposited in the
26		Build Illinois Bond Account in the Build Illinois Fund in such

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1		month shall be less than the amount required to be transferred
2		in such month from the Build Illinois Bond Account to the Build
3		Illinois Bond Retirement and Interest Fund pursuant to Section
4		13 of the Build Illinois Bond Act, an amount equal to such
5		deficiency shall be immediately paid from other moneys received
6		by the Department pursuant to the Tax Acts to the Build
7		Illinois Fund; provided, however, that any amounts paid to the
8		Build Illinois Fund in any fiscal year pursuant to this
9		sentence shall be deemed to constitute payments pursuant to
10		clause (b) of the first sentence of this paragraph and shall
11		reduce the amount otherwise payable for such fiscal year
12		pursuant to that clause (b). The moneys received by the
13		Department pursuant to this Act and required to be deposited
14		into the Build Illinois Fund are subject to the pledge, claim
15		and charge set forth in Section 12 of the Build Illinois Bond
16		Act.
17		Subject to payment of amounts into the Build Illinois Fund
18		as provided in the preceding paragraph or in any amendment
19		thereto hereafter enacted, the following specified monthly
20		installment of the amount requested in the certificate of the
21		Chairman of the Metropolitan Pier and Exposition Authority
22		provided under Section 8.25f of the State Finance Act, but not
23		in excess of sums designated as "Total Deposit", shall be
24		deposited in the aggregate from collections under Section 9 of
25		the Use Tax Act, Section 9 of the Service Use Tax Act, Section
26		9 of the Service Occupation Tax Act, and Section 3 of the

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1		Retailers' Occupation Tax Act into the McCormick Place
2		Expansion Project Fund in the specified fiscal years.
3 Fiscal Year Total Deposit 4 1993 $0 5 1994 53,000,000 6 1995 58,000,000 7 1996 61,000,000 8 1997 64,000,000 9 1998 68,000,000 10 1999 71,000,000 11 2000 75,000,000 12 2001 80,000,000 13 2002 93,000,000 14 2003 99,000,000 15 2004 103,000,000 16 2005 108,000,000 17 2006 113,000,000 18 2007 119,000,000 19 2008 126,000,000 20 2009 132,000,000 21 2010 139,000,000 22 2011 146,000,000 23 2012 153,000,000 24 2013 161,000,000 25 2014 170,000,000

HB0357 Enrolled - 270 - LRB101 05160 RJF 50172 b

1 2015 179,000,000 2 2016 189,000,000 3 2017 199,000,000 4 2018 210,000,000 5 2019 221,000,000 6 2020 233,000,000 7 2021 300,000,000 246,000,000 8 2022 300,000,000 260,000,000 9 2023 300,000,000 275,000,000 10 2024 300,000,000 275,000,000 11 2025 300,000,000 275,000,000 12 2026 300,000,000 279,000,000 13 2027 375,000,000 292,000,000 14 2028 375,000,000 307,000,000 15 2029 375,000,000 322,000,000 16 2030 375,000,000 338,000,000 17 2031 375,000,000 350,000,000 18 2032 375,000,000 350,000,000 19 2033 375,000,000 20 2034 375,000,000 21 2035 375,000,000 22 2036 450,000,000 23 and 24 each fiscal year 25 thereafter that bonds 26 are outstanding under

HB0357 Enrolled - 271 - LRB101 05160 RJF 50172 b
1 Section 13.2 of the 2 Metropolitan Pier and 3 Exposition Authority Act, 4 but not after fiscal year 2060.
5		Beginning July 20, 1993 and in each month of each fiscal
6		year thereafter, one-eighth of the amount requested in the
7		certificate of the Chairman of the Metropolitan Pier and
8		Exposition Authority for that fiscal year, less the amount
9		deposited into the McCormick Place Expansion Project Fund by
10		the State Treasurer in the respective month under subsection
11		(g) of Section 13 of the Metropolitan Pier and Exposition
12		Authority Act, plus cumulative deficiencies in the deposits
13		required under this Section for previous months and years,
14		shall be deposited into the McCormick Place Expansion Project
15		Fund, until the full amount requested for the fiscal year, but
16		not in excess of the amount specified above as "Total Deposit",
17		has been deposited.
18		Subject to payment of amounts into the Capital Projects
19		Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
20		and the McCormick Place Expansion Project Fund pursuant to the
21		preceding paragraphs or in any amendments thereto hereafter
22		enacted, for aviation fuel sold on or after December 1, 2019,
23		the Department shall each month deposit into the Aviation Fuel
24		Sales Tax Refund Fund an amount estimated by the Department to
25		be required for refunds of the 80% portion of the tax on
26		aviation fuel under this Act. The Department shall only deposit

HB0357 Enrolled - 272 - LRB101 05160 RJF 50172 b
1		moneys into the Aviation Fuel Sales Tax Refund Fund under this
2		paragraph for so long as the revenue use requirements of 49
3		U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
4		Subject to payment of amounts into the Build Illinois Fund
5		and the McCormick Place Expansion Project Fund pursuant to the
6		preceding paragraphs or in any amendments thereto hereafter
7		enacted, beginning July 1, 1993 and ending on September 30,
8		2013, the Department shall each month pay into the Illinois Tax
9		Increment Fund 0.27% of 80% of the net revenue realized for the
10		preceding month from the 6.25% general rate on the selling
11		price of tangible personal property.
12		Subject to payment of amounts into the Build Illinois Fund
13		and the McCormick Place Expansion Project Fund pursuant to the
14		preceding paragraphs or in any amendments thereto hereafter
15		enacted, beginning with the receipt of the first report of
16		taxes paid by an eligible business and continuing for a 25-year
17		period, the Department shall each month pay into the Energy
18		Infrastructure Fund 80% of the net revenue realized from the
19		6.25% general rate on the selling price of Illinois-mined coal
20		that was sold to an eligible business. For purposes of this
21		paragraph, the term "eligible business" means a new electric
22		generating facility certified pursuant to Section 605-332 of
23		the Department of Commerce and Economic Opportunity Law of the
24		Civil Administrative Code of Illinois.
25		Subject to payment of amounts into the Build Illinois Fund,
26		the McCormick Place Expansion Project Fund, the Illinois Tax

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1		Increment Fund, and the Energy Infrastructure Fund pursuant to
2		the preceding paragraphs or in any amendments to this Section
3		hereafter enacted, beginning on the first day of the first
4		calendar month to occur on or after August 26, 2014 (the
5		effective date of Public Act 98-1098), each month, from the
6		collections made under Section 9 of the Use Tax Act, Section 9
7		of the Service Use Tax Act, Section 9 of the Service Occupation
8		Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
9		the Department shall pay into the Tax Compliance and
10		Administration Fund, to be used, subject to appropriation, to
11		fund additional auditors and compliance personnel at the
12		Department of Revenue, an amount equal to 1/12 of 5% of 80% of
13		the cash receipts collected during the preceding fiscal year by
14		the Audit Bureau of the Department under the Use Tax Act, the
15		Service Use Tax Act, the Service Occupation Tax Act, the
16		Retailers' Occupation Tax Act, and associated local occupation
17		and use taxes administered by the Department.
18		Subject to payments of amounts into the Build Illinois
19		Fund, the McCormick Place Expansion Project Fund, the Illinois
20		Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
21		Compliance and Administration Fund as provided in this Section,
22		beginning on July 1, 2018 the Department shall pay each month
23		into the Downstate Public Transportation Fund the moneys
24		required to be so paid under Section 2-3 of the Downstate
25		Public Transportation Act.
26		Subject to successful execution and delivery of a

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1		public-private agreement between the public agency and private
2		entity and completion of the civic build, beginning on July 1,
3		2023, of the remainder of the moneys received by the Department
4		under the Use Tax Act, the Service Use Tax Act, the Service
5		Occupation Tax Act, and this Act, the Department shall deposit
6		the following specified deposits in the aggregate from
7		collections under the Use Tax Act, the Service Use Tax Act, the
8		Service Occupation Tax Act, and the Retailers' Occupation Tax
9		Act, as required under Section 8.25g of the State Finance Act
10		for distribution consistent with the Public-Private
11		Partnership for Civic and Transit Infrastructure Project Act.
12		The moneys received by the Department pursuant to this Act and
13		required to be deposited into the Civic and Transit
14		Infrastructure Fund are subject to the pledge, claim and charge
15		set forth in Section 25-55 of the Public-Private Partnership
16		for Civic and Transit Infrastructure Project Act. As used in
17		this paragraph, "civic build", "private entity",
18		"public-private agreement", and "public agency" have the
19		meanings provided in Section 25-10 of the Public-Private
20		Partnership for Civic and Transit Infrastructure Project Act.
21		Fiscal Year.............................Total Deposit
22		2024.....................................$200,000,000
23		2025....................................$206,000,000
24		2026....................................$212,200,000
25		2027....................................$218,500,000
26		2028....................................$225,100,000

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1		2029....................................$288,700,000
2		2030....................................$298,900,000
3		2031....................................$309,300,000
4		2032....................................$320,100,000
5		2033....................................$331,200,000
6		2034....................................$341,200,000
7		2035....................................$351,400,000
8		2036....................................$361,900,000
9		2037....................................$372,800,000
10		2038....................................$384,000,000
11		2039....................................$395,500,000
12		2040....................................$407,400,000
13		2041....................................$419,600,000
14		2042....................................$432,200,000
15		2043....................................$445,100,000
16		Beginning July 1, 2021 and until July 1, 2022, subject to
17		the payment of amounts into the County and Mass Transit
18		District Fund, the Local Government Tax Fund, the Build
19		Illinois Fund, the McCormick Place Expansion Project Fund, the
20		Illinois Tax Increment Fund, the Energy Infrastructure Fund,
21		and the Tax Compliance and Administration Fund as provided in
22		this Section, the Department shall pay each month into the Road
23		Fund the amount estimated to represent 16% of the net revenue
24		realized from the taxes imposed on motor fuel and gasohol.
25		Beginning July 1, 2022 and until July 1, 2023, subject to the
26		payment of amounts into the County and Mass Transit District

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1		Fund, the Local Government Tax Fund, the Build Illinois Fund,
2		the McCormick Place Expansion Project Fund, the Illinois Tax
3		Increment Fund, the Energy Infrastructure Fund, and the Tax
4		Compliance and Administration Fund as provided in this Section,
5		the Department shall pay each month into the Road Fund the
6		amount estimated to represent 32% of the net revenue realized
7		from the taxes imposed on motor fuel and gasohol. Beginning
8		July 1, 2023 and until July 1, 2024, subject to the payment of
9		amounts into the County and Mass Transit District Fund, the
10		Local Government Tax Fund, the Build Illinois Fund, the
11		McCormick Place Expansion Project Fund, the Illinois Tax
12		Increment Fund, the Energy Infrastructure Fund, and the Tax
13		Compliance and Administration Fund as provided in this Section,
14		the Department shall pay each month into the Road Fund the
15		amount estimated to represent 48% of the net revenue realized
16		from the taxes imposed on motor fuel and gasohol. Beginning
17		July 1, 2024 and until July 1, 2025, subject to the payment of
18		amounts into the County and Mass Transit District Fund, the
19		Local Government Tax Fund, the Build Illinois Fund, the
20		McCormick Place Expansion Project Fund, the Illinois Tax
21		Increment Fund, the Energy Infrastructure Fund, and the Tax
22		Compliance and Administration Fund as provided in this Section,
23		the Department shall pay each month into the Road Fund the
24		amount estimated to represent 64% of the net revenue realized
25		from the taxes imposed on motor fuel and gasohol. Beginning on
26		July 1, 2025, subject to the payment of amounts into the County

HB0357 Enrolled - 277 - LRB101 05160 RJF 50172 b
1		and Mass Transit District Fund, the Local Government Tax Fund,
2		the Build Illinois Fund, the McCormick Place Expansion Project
3		Fund, the Illinois Tax Increment Fund, the Energy
4		Infrastructure Fund, and the Tax Compliance and Administration
5		Fund as provided in this Section, the Department shall pay each
6		month into the Road Fund the amount estimated to represent 80%
7		of the net revenue realized from the taxes imposed on motor
8		fuel and gasohol. As used in this paragraph "motor fuel" has
9		the meaning given to that term in Section 1.1 of the Motor Fuel
10		Tax Act, and "gasohol" has the meaning given to that term in
11		Section 3-40 of the Use Tax Act.
12		Of the remainder of the moneys received by the Department
13		pursuant to this Act, 75% thereof shall be paid into the State
14		Treasury and 25% shall be reserved in a special account and
15		used only for the transfer to the Common School Fund as part of
16		the monthly transfer from the General Revenue Fund in
17		accordance with Section 8a of the State Finance Act.
18		The Department may, upon separate written notice to a
19		taxpayer, require the taxpayer to prepare and file with the
20		Department on a form prescribed by the Department within not
21		less than 60 days after receipt of the notice an annual
22		information return for the tax year specified in the notice.
23		Such annual return to the Department shall include a statement
24		of gross receipts as shown by the retailer's last Federal
25		income tax return. If the total receipts of the business as
26		reported in the Federal income tax return do not agree with the

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1		gross receipts reported to the Department of Revenue for the
2		same period, the retailer shall attach to his annual return a
3		schedule showing a reconciliation of the 2 amounts and the
4		reasons for the difference. The retailer's annual return to the
5		Department shall also disclose the cost of goods sold by the
6		retailer during the year covered by such return, opening and
7		closing inventories of such goods for such year, costs of goods
8		used from stock or taken from stock and given away by the
9		retailer during such year, payroll information of the
10		retailer's business during such year and any additional
11		reasonable information which the Department deems would be
12		helpful in determining the accuracy of the monthly, quarterly
13		or annual returns filed by such retailer as provided for in
14		this Section.
15		If the annual information return required by this Section
16		is not filed when and as required, the taxpayer shall be liable
17		as follows:
18		(i) Until January 1, 1994, the taxpayer shall be liable
19		for a penalty equal to 1/6 of 1% of the tax due from such
20		taxpayer under this Act during the period to be covered by
21		the annual return for each month or fraction of a month
22		until such return is filed as required, the penalty to be
23		assessed and collected in the same manner as any other
24		penalty provided for in this Act.
25		(ii) On and after January 1, 1994, the taxpayer shall
26		be liable for a penalty as described in Section 3-4 of the

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1		Uniform Penalty and Interest Act.
2		The chief executive officer, proprietor, owner or highest
3		ranking manager shall sign the annual return to certify the
4		accuracy of the information contained therein. Any person who
5		willfully signs the annual return containing false or
6		inaccurate information shall be guilty of perjury and punished
7		accordingly. The annual return form prescribed by the
8		Department shall include a warning that the person signing the
9		return may be liable for perjury.
10		The provisions of this Section concerning the filing of an
11		annual information return do not apply to a retailer who is not
12		required to file an income tax return with the United States
13		Government.
14		As soon as possible after the first day of each month, upon
15		certification of the Department of Revenue, the Comptroller
16		shall order transferred and the Treasurer shall transfer from
17		the General Revenue Fund to the Motor Fuel Tax Fund an amount
18		equal to 1.7% of 80% of the net revenue realized under this Act
19		for the second preceding month. Beginning April 1, 2000, this
20		transfer is no longer required and shall not be made.
21		Net revenue realized for a month shall be the revenue
22		collected by the State pursuant to this Act, less the amount
23		paid out during that month as refunds to taxpayers for
24		overpayment of liability.
25		For greater simplicity of administration, manufacturers,
26		importers and wholesalers whose products are sold at retail in

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1		Illinois by numerous retailers, and who wish to do so, may
2		assume the responsibility for accounting and paying to the
3		Department all tax accruing under this Act with respect to such
4		sales, if the retailers who are affected do not make written
5		objection to the Department to this arrangement.
6		Any person who promotes, organizes, provides retail
7		selling space for concessionaires or other types of sellers at
8		the Illinois State Fair, DuQuoin State Fair, county fairs,
9		local fairs, art shows, flea markets and similar exhibitions or
10		events, including any transient merchant as defined by Section
11		2 of the Transient Merchant Act of 1987, is required to file a
12		report with the Department providing the name of the merchant's
13		business, the name of the person or persons engaged in
14		merchant's business, the permanent address and Illinois
15		Retailers Occupation Tax Registration Number of the merchant,
16		the dates and location of the event and other reasonable
17		information that the Department may require. The report must be
18		filed not later than the 20th day of the month next following
19		the month during which the event with retail sales was held.
20		Any person who fails to file a report required by this Section
21		commits a business offense and is subject to a fine not to
22		exceed $250.
23		Any person engaged in the business of selling tangible
24		personal property at retail as a concessionaire or other type
25		of seller at the Illinois State Fair, county fairs, art shows,
26		flea markets and similar exhibitions or events, or any

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1		transient merchants, as defined by Section 2 of the Transient
2		Merchant Act of 1987, may be required to make a daily report of
3		the amount of such sales to the Department and to make a daily
4		payment of the full amount of tax due. The Department shall
5		impose this requirement when it finds that there is a
6		significant risk of loss of revenue to the State at such an
7		exhibition or event. Such a finding shall be based on evidence
8		that a substantial number of concessionaires or other sellers
9		who are not residents of Illinois will be engaging in the
10		business of selling tangible personal property at retail at the
11		exhibition or event, or other evidence of a significant risk of
12		loss of revenue to the State. The Department shall notify
13		concessionaires and other sellers affected by the imposition of
14		this requirement. In the absence of notification by the
15		Department, the concessionaires and other sellers shall file
16		their returns as otherwise required in this Section.
17		(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
18		100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
19		15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section
20		25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
21		6-28-19; 101-604, eff. 12-13-19.)
22		Section 15-30. The Metropolitan Pier and Exposition
23		Authority Act is amended by changing Sections 13 and 13.2 as
24		follows:

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1		(70 ILCS 210/13) (from Ch. 85, par. 1233)
2		Sec. 13. (a) The Authority shall not have power to levy
3		taxes for any purpose, except as provided in subsections (b),
4		(c), (d), (e), and (f).
5		(b) By ordinance the Authority shall, as soon as
6		practicable after July 1, 1992 (the effective date of Public
7		Act 87-733), impose a Metropolitan Pier and Exposition
8		Authority Retailers' Occupation Tax upon all persons engaged in
9		the business of selling tangible personal property at retail
10		within the territory described in this subsection at the rate
11		of 1.0% of the gross receipts (i) from the sale of food,
12		alcoholic beverages, and soft drinks sold for consumption on
13		the premises where sold and (ii) from the sale of food,
14		alcoholic beverages, and soft drinks sold for consumption off
15		the premises where sold by a retailer whose principal source of
16		gross receipts is from the sale of food, alcoholic beverages,
17		and soft drinks prepared for immediate consumption.
18		The tax imposed under this subsection and all civil
19		penalties that may be assessed as an incident to that tax shall
20		be collected and enforced by the Illinois Department of
21		Revenue. The Department shall have full power to administer and
22		enforce this subsection, to collect all taxes and penalties so
23		collected in the manner provided in this subsection, and to
24		determine all rights to credit memoranda arising on account of
25		the erroneous payment of tax or penalty under this subsection.
26		In the administration of and compliance with this subsection,

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1		the Department and persons who are subject to this subsection
2		shall have the same rights, remedies, privileges, immunities,
3		powers, and duties, shall be subject to the same conditions,
4		restrictions, limitations, penalties, exclusions, exemptions,
5		and definitions of terms, and shall employ the same modes of
6		procedure applicable to this Retailers' Occupation Tax as are
7		prescribed in Sections 1, 2 through 2-65 (in respect to all
8		provisions of those Sections other than the State rate of
9		taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
10		and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
11		5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
12		1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
13		after January 1, 1994, all applicable provisions of the Uniform
14		Penalty and Interest Act that are not inconsistent with this
15		Act, as fully as if provisions contained in those Sections of
16		the Retailers' Occupation Tax Act were set forth in this
17		subsection.
18		Persons subject to any tax imposed under the authority
19		granted in this subsection may reimburse themselves for their
20		seller's tax liability under this subsection by separately
21		stating that tax as an additional charge, which charge may be
22		stated in combination, in a single amount, with State taxes
23		that sellers are required to collect under the Use Tax Act,
24		pursuant to bracket schedules as the Department may prescribe.
25		The retailer filing the return shall, at the time of filing the
26		return, pay to the Department the amount of tax imposed under

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1		this subsection, less a discount of 1.75%, which is allowed to
2		reimburse the retailer for the expenses incurred in keeping
3		records, preparing and filing returns, remitting the tax, and
4		supplying data to the Department on request.
5		Whenever the Department determines that a refund should be
6		made under this subsection to a claimant instead of issuing a
7		credit memorandum, the Department shall notify the State
8		Comptroller, who shall cause a warrant to be drawn for the
9		amount specified and to the person named in the notification
10		from the Department. The refund shall be paid by the State
11		Treasurer out of the Metropolitan Pier and Exposition Authority
12		trust fund held by the State Treasurer as trustee for the
13		Authority.
14		Nothing in this subsection authorizes the Authority to
15		impose a tax upon the privilege of engaging in any business
16		that under the Constitution of the United States may not be
17		made the subject of taxation by this State.
18		The Department shall forthwith pay over to the State
19		Treasurer, ex officio, as trustee for the Authority, all taxes
20		and penalties collected under this subsection for deposit into
21		a trust fund held outside of the State Treasury.
22		As soon as possible after the first day of each month,
23		beginning January 1, 2011, upon certification of the Department
24		of Revenue, the Comptroller shall order transferred, and the
25		Treasurer shall transfer, to the STAR Bonds Revenue Fund the
26		local sales tax increment, as defined in the Innovation

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1		Development and Economy Act, collected under this subsection
2		during the second preceding calendar month for sales within a
3		STAR bond district.
4		After the monthly transfer to the STAR Bonds Revenue Fund,
5		on or before the 25th day of each calendar month, the
6		Department shall prepare and certify to the Comptroller the
7		amounts to be paid under subsection (g) of this Section, which
8		shall be the amounts, not including credit memoranda, collected
9		under this subsection during the second preceding calendar
10		month by the Department, less any amounts determined by the
11		Department to be necessary for the payment of refunds, less
12		1.5% of such balance, which sum shall be deposited by the State
13		Treasurer into the Tax Compliance and Administration Fund in
14		the State Treasury from which it shall be appropriated to the
15		Department to cover the costs of the Department in
16		administering and enforcing the provisions of this subsection,
17		and less any amounts that are transferred to the STAR Bonds
18		Revenue Fund. Within 10 days after receipt by the Comptroller
19		of the certification, the Comptroller shall cause the orders to
20		be drawn for the remaining amounts, and the Treasurer shall
21		administer those amounts as required in subsection (g).
22		A certificate of registration issued by the Illinois
23		Department of Revenue to a retailer under the Retailers'
24		Occupation Tax Act shall permit the registrant to engage in a
25		business that is taxed under the tax imposed under this
26		subsection, and no additional registration shall be required

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1		under the ordinance imposing the tax or under this subsection.
2		A certified copy of any ordinance imposing or discontinuing
3		any tax under this subsection or effecting a change in the rate
4		of that tax shall be filed with the Department, whereupon the
5		Department shall proceed to administer and enforce this
6		subsection on behalf of the Authority as of the first day of
7		the third calendar month following the date of filing.
8		The tax authorized to be levied under this subsection may
9		be levied within all or any part of the following described
10		portions of the metropolitan area:
11		(1) that portion of the City of Chicago located within
12		the following area: Beginning at the point of intersection
13		of the Cook County - DuPage County line and York Road, then
14		North along York Road to its intersection with Touhy
15		Avenue, then east along Touhy Avenue to its intersection
16		with the Northwest Tollway, then southeast along the
17		Northwest Tollway to its intersection with Lee Street, then
18		south along Lee Street to Higgins Road, then south and east
19		along Higgins Road to its intersection with Mannheim Road,
20		then south along Mannheim Road to its intersection with
21		Irving Park Road, then west along Irving Park Road to its
22		intersection with the Cook County - DuPage County line,
23		then north and west along the county line to the point of
24		beginning; and
25		(2) that portion of the City of Chicago located within
26		the following area: Beginning at the intersection of West

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1		55th Street with Central Avenue, then east along West 55th
2		Street to its intersection with South Cicero Avenue, then
3		south along South Cicero Avenue to its intersection with
4		West 63rd Street, then west along West 63rd Street to its
5		intersection with South Central Avenue, then north along
6		South Central Avenue to the point of beginning; and
7		(3) that portion of the City of Chicago located within
8		the following area: Beginning at the point 150 feet west of
9		the intersection of the west line of North Ashland Avenue
10		and the north line of West Diversey Avenue, then north 150
11		feet, then east along a line 150 feet north of the north
12		line of West Diversey Avenue extended to the shoreline of
13		Lake Michigan, then following the shoreline of Lake
14		Michigan (including Navy Pier and all other improvements
15		fixed to land, docks, or piers) to the point where the
16		shoreline of Lake Michigan and the Adlai E. Stevenson
17		Expressway extended east to that shoreline intersect, then
18		west along the Adlai E. Stevenson Expressway to a point 150
19		feet west of the west line of South Ashland Avenue, then
20		north along a line 150 feet west of the west line of South
21		and North Ashland Avenue to the point of beginning.
22		The tax authorized to be levied under this subsection may
23		also be levied on food, alcoholic beverages, and soft drinks
24		sold on boats and other watercraft departing from and returning
25		to the shoreline of Lake Michigan (including Navy Pier and all
26		other improvements fixed to land, docks, or piers) described in

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1		item (3).
2		(c) By ordinance the Authority shall, as soon as
3		practicable after July 1, 1992 (the effective date of Public
4		Act 87-733), impose an occupation tax upon all persons engaged
5		in the corporate limits of the City of Chicago in the business
6		of renting, leasing, or letting rooms in a hotel, as defined in
7		the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
8		the gross rental receipts from the renting, leasing, or letting
9		of hotel rooms within the City of Chicago, excluding, however,
10		from gross rental receipts the proceeds of renting, leasing, or
11		letting to permanent residents of a hotel, as defined in that
12		Act. Gross rental receipts shall not include charges that are
13		added on account of the liability arising from any tax imposed
14		by the State or any governmental agency on the occupation of
15		renting, leasing, or letting rooms in a hotel.
16		The tax imposed by the Authority under this subsection and
17		all civil penalties that may be assessed as an incident to that
18		tax shall be collected and enforced by the Illinois Department
19		of Revenue. The certificate of registration that is issued by
20		the Department to a lessor under the Hotel Operators'
21		Occupation Tax Act shall permit that registrant to engage in a
22		business that is taxable under any ordinance enacted under this
23		subsection without registering separately with the Department
24		under that ordinance or under this subsection. The Department
25		shall have full power to administer and enforce this
26		subsection, to collect all taxes and penalties due under this

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1		subsection, to dispose of taxes and penalties so collected in
2		the manner provided in this subsection, and to determine all
3		rights to credit memoranda arising on account of the erroneous
4		payment of tax or penalty under this subsection. In the
5		administration of and compliance with this subsection, the
6		Department and persons who are subject to this subsection shall
7		have the same rights, remedies, privileges, immunities,
8		powers, and duties, shall be subject to the same conditions,
9		restrictions, limitations, penalties, and definitions of
10		terms, and shall employ the same modes of procedure as are
11		prescribed in the Hotel Operators' Occupation Tax Act (except
12		where that Act is inconsistent with this subsection), as fully
13		as if the provisions contained in the Hotel Operators'
14		Occupation Tax Act were set out in this subsection.
15		Whenever the Department determines that a refund should be
16		made under this subsection to a claimant instead of issuing a
17		credit memorandum, the Department shall notify the State
18		Comptroller, who shall cause a warrant to be drawn for the
19		amount specified and to the person named in the notification
20		from the Department. The refund shall be paid by the State
21		Treasurer out of the Metropolitan Pier and Exposition Authority
22		trust fund held by the State Treasurer as trustee for the
23		Authority.
24		Persons subject to any tax imposed under the authority
25		granted in this subsection may reimburse themselves for their
26		tax liability for that tax by separately stating that tax as an

HB0357 Enrolled - 290 - LRB101 05160 RJF 50172 b
1		additional charge, which charge may be stated in combination,
2		in a single amount, with State taxes imposed under the Hotel
3		Operators' Occupation Tax Act, the municipal tax imposed under
4		Section 8-3-13 of the Illinois Municipal Code, and the tax
5		imposed under Section 19 of the Illinois Sports Facilities
6		Authority Act.
7		The person filing the return shall, at the time of filing
8		the return, pay to the Department the amount of tax, less a
9		discount of 2.1% or $25 per calendar year, whichever is
10		greater, which is allowed to reimburse the operator for the
11		expenses incurred in keeping records, preparing and filing
12		returns, remitting the tax, and supplying data to the
13		Department on request.
14		Except as otherwise provided in this paragraph, the
15		Department shall forthwith pay over to the State Treasurer, ex
16		officio, as trustee for the Authority, all taxes and penalties
17		collected under this subsection for deposit into a trust fund
18		held outside the State Treasury. On or before the 25th day of
19		each calendar month, the Department shall certify to the
20		Comptroller the amounts to be paid under subsection (g) of this
21		Section, which shall be the amounts (not including credit
22		memoranda) collected under this subsection during the second
23		preceding calendar month by the Department, less any amounts
24		determined by the Department to be necessary for payment of
25		refunds, less 1.5% of the remainder, which the Department shall
26		transfer into the Tax Compliance and Administration Fund. The

HB0357 Enrolled - 291 - LRB101 05160 RJF 50172 b
1		Department, at the time of each monthly disbursement to the
2		Authority, shall prepare and certify to the State Comptroller
3		the amount to be transferred into the Tax Compliance and
4		Administration Fund under this subsection. Within 10 days after
5		receipt by the Comptroller of the Department's certification,
6		the Comptroller shall cause the orders to be drawn for such
7		amounts, and the Treasurer shall administer the amounts
8		distributed to the Authority as required in subsection (g).
9		A certified copy of any ordinance imposing or discontinuing
10		a tax under this subsection or effecting a change in the rate
11		of that tax shall be filed with the Illinois Department of
12		Revenue, whereupon the Department shall proceed to administer
13		and enforce this subsection on behalf of the Authority as of
14		the first day of the third calendar month following the date of
15		filing.
16		(d) By ordinance the Authority shall, as soon as
17		practicable after July 1, 1992 (the effective date of Public
18		Act 87-733), impose a tax upon all persons engaged in the
19		business of renting automobiles in the metropolitan area at the
20		rate of 6% of the gross receipts from that business, except
21		that no tax shall be imposed on the business of renting
22		automobiles for use as taxicabs or in livery service. The tax
23		imposed under this subsection and all civil penalties that may
24		be assessed as an incident to that tax shall be collected and
25		enforced by the Illinois Department of Revenue. The certificate
26		of registration issued by the Department to a retailer under

HB0357 Enrolled - 292 - LRB101 05160 RJF 50172 b
1		the Retailers' Occupation Tax Act or under the Automobile
2		Renting Occupation and Use Tax Act shall permit that person to
3		engage in a business that is taxable under any ordinance
4		enacted under this subsection without registering separately
5		with the Department under that ordinance or under this
6		subsection. The Department shall have full power to administer
7		and enforce this subsection, to collect all taxes and penalties
8		due under this subsection, to dispose of taxes and penalties so
9		collected in the manner provided in this subsection, and to
10		determine all rights to credit memoranda arising on account of
11		the erroneous payment of tax or penalty under this subsection.
12		In the administration of and compliance with this subsection,
13		the Department and persons who are subject to this subsection
14		shall have the same rights, remedies, privileges, immunities,
15		powers, and duties, be subject to the same conditions,
16		restrictions, limitations, penalties, and definitions of
17		terms, and employ the same modes of procedure as are prescribed
18		in Sections 2 and 3 (in respect to all provisions of those
19		Sections other than the State rate of tax; and in respect to
20		the provisions of the Retailers' Occupation Tax Act referred to
21		in those Sections, except as to the disposition of taxes and
22		penalties collected, except for the provision allowing
23		retailers a deduction from the tax to cover certain costs, and
24		except that credit memoranda issued under this subsection may
25		not be used to discharge any State tax liability) of the
26		Automobile Renting Occupation and Use Tax Act, as fully as if

HB0357 Enrolled - 293 - LRB101 05160 RJF 50172 b
1		provisions contained in those Sections of that Act were set
2		forth in this subsection.
3		Persons subject to any tax imposed under the authority
4		granted in this subsection may reimburse themselves for their
5		tax liability under this subsection by separately stating that
6		tax as an additional charge, which charge may be stated in
7		combination, in a single amount, with State tax that sellers
8		are required to collect under the Automobile Renting Occupation
9		and Use Tax Act, pursuant to bracket schedules as the
10		Department may prescribe.
11		Whenever the Department determines that a refund should be
12		made under this subsection to a claimant instead of issuing a
13		credit memorandum, the Department shall notify the State
14		Comptroller, who shall cause a warrant to be drawn for the
15		amount specified and to the person named in the notification
16		from the Department. The refund shall be paid by the State
17		Treasurer out of the Metropolitan Pier and Exposition Authority
18		trust fund held by the State Treasurer as trustee for the
19		Authority.
20		Except as otherwise provided in this paragraph, the
21		Department shall forthwith pay over to the State Treasurer, ex
22		officio, as trustee, all taxes and penalties collected under
23		this subsection for deposit into a trust fund held outside the
24		State Treasury. On or before the 25th day of each calendar
25		month, the Department shall certify to the Comptroller the
26		amounts to be paid under subsection (g) of this Section (not

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1		including credit memoranda) collected under this subsection
2		during the second preceding calendar month by the Department,
3		less any amount determined by the Department to be necessary
4		for payment of refunds, less 1.5% of the remainder, which the
5		Department shall transfer into the Tax Compliance and
6		Administration Fund. The Department, at the time of each
7		monthly disbursement to the Authority, shall prepare and
8		certify to the State Comptroller the amount to be transferred
9		into the Tax Compliance and Administration Fund under this
10		subsection. Within 10 days after receipt by the Comptroller of
11		the Department's certification, the Comptroller shall cause
12		the orders to be drawn for such amounts, and the Treasurer
13		shall administer the amounts distributed to the Authority as
14		required in subsection (g).
15		Nothing in this subsection authorizes the Authority to
16		impose a tax upon the privilege of engaging in any business
17		that under the Constitution of the United States may not be
18		made the subject of taxation by this State.
19		A certified copy of any ordinance imposing or discontinuing
20		a tax under this subsection or effecting a change in the rate
21		of that tax shall be filed with the Illinois Department of
22		Revenue, whereupon the Department shall proceed to administer
23		and enforce this subsection on behalf of the Authority as of
24		the first day of the third calendar month following the date of
25		filing.
26		(e) By ordinance the Authority shall, as soon as

HB0357 Enrolled - 295 - LRB101 05160 RJF 50172 b
1		practicable after July 1, 1992 (the effective date of Public
2		Act 87-733), impose a tax upon the privilege of using in the
3		metropolitan area an automobile that is rented from a rentor
4		outside Illinois and is titled or registered with an agency of
5		this State's government at a rate of 6% of the rental price of
6		that automobile, except that no tax shall be imposed on the
7		privilege of using automobiles rented for use as taxicabs or in
8		livery service. The tax shall be collected from persons whose
9		Illinois address for titling or registration purposes is given
10		as being in the metropolitan area. The tax shall be collected
11		by the Department of Revenue for the Authority. The tax must be
12		paid to the State or an exemption determination must be
13		obtained from the Department of Revenue before the title or
14		certificate of registration for the property may be issued. The
15		tax or proof of exemption may be transmitted to the Department
16		by way of the State agency with which or State officer with
17		whom the tangible personal property must be titled or
18		registered if the Department and that agency or State officer
19		determine that this procedure will expedite the processing of
20		applications for title or registration.
21		The Department shall have full power to administer and
22		enforce this subsection, to collect all taxes, penalties, and
23		interest due under this subsection, to dispose of taxes,
24		penalties, and interest so collected in the manner provided in
25		this subsection, and to determine all rights to credit
26		memoranda or refunds arising on account of the erroneous

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1		payment of tax, penalty, or interest under this subsection. In
2		the administration of and compliance with this subsection, the
3		Department and persons who are subject to this subsection shall
4		have the same rights, remedies, privileges, immunities,
5		powers, and duties, be subject to the same conditions,
6		restrictions, limitations, penalties, and definitions of
7		terms, and employ the same modes of procedure as are prescribed
8		in Sections 2 and 4 (except provisions pertaining to the State
9		rate of tax; and in respect to the provisions of the Use Tax
10		Act referred to in that Section, except provisions concerning
11		collection or refunding of the tax by retailers, except the
12		provisions of Section 19 pertaining to claims by retailers,
13		except the last paragraph concerning refunds, and except that
14		credit memoranda issued under this subsection may not be used
15		to discharge any State tax liability) of the Automobile Renting
16		Occupation and Use Tax Act, as fully as if provisions contained
17		in those Sections of that Act were set forth in this
18		subsection.
19		Whenever the Department determines that a refund should be
20		made under this subsection to a claimant instead of issuing a
21		credit memorandum, the Department shall notify the State
22		Comptroller, who shall cause a warrant to be drawn for the
23		amount specified and to the person named in the notification
24		from the Department. The refund shall be paid by the State
25		Treasurer out of the Metropolitan Pier and Exposition Authority
26		trust fund held by the State Treasurer as trustee for the

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1		Authority.
2		Except as otherwise provided in this paragraph, the
3		Department shall forthwith pay over to the State Treasurer, ex
4		officio, as trustee, all taxes, penalties, and interest
5		collected under this subsection for deposit into a trust fund
6		held outside the State Treasury. On or before the 25th day of
7		each calendar month, the Department shall certify to the State
8		Comptroller the amounts to be paid under subsection (g) of this
9		Section, which shall be the amounts (not including credit
10		memoranda) collected under this subsection during the second
11		preceding calendar month by the Department, less any amounts
12		determined by the Department to be necessary for payment of
13		refunds, less 1.5% of the remainder, which the Department shall
14		transfer into the Tax Compliance and Administration Fund. The
15		Department, at the time of each monthly disbursement to the
16		Authority, shall prepare and certify to the State Comptroller
17		the amount to be transferred into the Tax Compliance and
18		Administration Fund under this subsection. Within 10 days after
19		receipt by the State Comptroller of the Department's
20		certification, the Comptroller shall cause the orders to be
21		drawn for such amounts, and the Treasurer shall administer the
22		amounts distributed to the Authority as required in subsection
23		(g).
24		A certified copy of any ordinance imposing or discontinuing
25		a tax or effecting a change in the rate of that tax shall be
26		filed with the Illinois Department of Revenue, whereupon the

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1		Department shall proceed to administer and enforce this
2		subsection on behalf of the Authority as of the first day of
3		the third calendar month following the date of filing.
4		(f) By ordinance the Authority shall, as soon as
5		practicable after July 1, 1992 (the effective date of Public
6		Act 87-733), impose an occupation tax on all persons, other
7		than a governmental agency, engaged in the business of
8		providing ground transportation for hire to passengers in the
9		metropolitan area at a rate of (i) $4 per taxi or livery
10		vehicle departure with passengers for hire from commercial
11		service airports in the metropolitan area, (ii) for each
12		departure with passengers for hire from a commercial service
13		airport in the metropolitan area in a bus or van operated by a
14		person other than a person described in item (iii): $18 per bus
15		or van with a capacity of 1-12 passengers, $36 per bus or van
16		with a capacity of 13-24 passengers, and $54 per bus or van
17		with a capacity of over 24 passengers, and (iii) for each
18		departure with passengers for hire from a commercial service
19		airport in the metropolitan area in a bus or van operated by a
20		person regulated by the Interstate Commerce Commission or
21		Illinois Commerce Commission, operating scheduled service from
22		the airport, and charging fares on a per passenger basis: $2
23		per passenger for hire in each bus or van. The term "commercial
24		service airports" means those airports receiving scheduled
25		passenger service and enplaning more than 100,000 passengers
26		per year.

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1		In the ordinance imposing the tax, the Authority may
2		provide for the administration and enforcement of the tax and
3		the collection of the tax from persons subject to the tax as
4		the Authority determines to be necessary or practicable for the
5		effective administration of the tax. The Authority may enter
6		into agreements as it deems appropriate with any governmental
7		agency providing for that agency to act as the Authority's
8		agent to collect the tax.
9		In the ordinance imposing the tax, the Authority may
10		designate a method or methods for persons subject to the tax to
11		reimburse themselves for the tax liability arising under the
12		ordinance (i) by separately stating the full amount of the tax
13		liability as an additional charge to passengers departing the
14		airports, (ii) by separately stating one-half of the tax
15		liability as an additional charge to both passengers departing
16		from and to passengers arriving at the airports, or (iii) by
17		some other method determined by the Authority.
18		All taxes, penalties, and interest collected under any
19		ordinance adopted under this subsection, less any amounts
20		determined to be necessary for the payment of refunds and less
21		the taxes, penalties, and interest attributable to any increase
22		in the rate of tax authorized by Public Act 96-898, shall be
23		paid forthwith to the State Treasurer, ex officio, for deposit
24		into a trust fund held outside the State Treasury and shall be
25		administered by the State Treasurer as provided in subsection
26		(g) of this Section. All taxes, penalties, and interest

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1		attributable to any increase in the rate of tax authorized by
2		Public Act 96-898 shall be paid by the State Treasurer as
3		follows: 25% for deposit into the Convention Center Support
4		Fund, to be used by the Village of Rosemont for the repair,
5		maintenance, and improvement of the Donald E. Stephens
6		Convention Center and for debt service on debt instruments
7		issued for those purposes by the village and 75% to the
8		Authority to be used for grants to an organization meeting the
9		qualifications set out in Section 5.6 of this Act, provided the
10		Metropolitan Pier and Exposition Authority has entered into a
11		marketing agreement with such an organization.
12		(g) Amounts deposited from the proceeds of taxes imposed by
13		the Authority under subsections (b), (c), (d), (e), and (f) of
14		this Section and amounts deposited under Section 19 of the
15		Illinois Sports Facilities Authority Act shall be held in a
16		trust fund outside the State Treasury and, other than the
17		amounts transferred into the Tax Compliance and Administration
18		Fund under subsections (b), (c), (d), and (e), shall be
19		administered by the Treasurer as follows:
20		(1) An amount necessary for the payment of refunds with
21		respect to those taxes shall be retained in the trust fund
22		and used for those payments.
23		(2) On July 20 and on the 20th of each month
24		thereafter, provided that the amount requested in the
25		annual certificate of the Chairman of the Authority filed
26		under Section 8.25f of the State Finance Act has been

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1		appropriated for payment to the Authority, 1/8 of the local
2		tax transfer amount, together with any cumulative
3		deficiencies in the amounts transferred into the McCormick
4		Place Expansion Project Fund under this subparagraph (2)
5		during the fiscal year for which the certificate has been
6		filed, shall be transferred from the trust fund into the
7		McCormick Place Expansion Project Fund in the State
8		treasury until 100% of the local tax transfer amount has
9		been so transferred. "Local tax transfer amount" shall mean
10		the amount requested in the annual certificate, minus the
11		reduction amount. "Reduction amount" shall mean $41.7
12		million in fiscal year 2011, $36.7 million in fiscal year
13		2012, $36.7 million in fiscal year 2013, $36.7 million in
14		fiscal year 2014, and $31.7 million in each fiscal year
15		thereafter until 2035 2032, provided that the reduction
16		amount shall be reduced by (i) the amount certified by the
17		Authority to the State Comptroller and State Treasurer
18		under Section 8.25 of the State Finance Act, as amended,
19		with respect to that fiscal year and (ii) in any fiscal
20		year in which the amounts deposited in the trust fund under
21		this Section exceed $343.3 $318.3 million, exclusive of
22		amounts set aside for refunds and for the reserve account,
23		one dollar for each dollar of the deposits in the trust
24		fund above $343.3 $318.3 million with respect to that year,
25		exclusive of amounts set aside for refunds and for the
26		reserve account.

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1		(3) On July 20, 2010, the Comptroller shall certify to
2		the Governor, the Treasurer, and the Chairman of the
3		Authority the 2010 deficiency amount, which means the
4		cumulative amount of transfers that were due from the trust
5		fund to the McCormick Place Expansion Project Fund in
6		fiscal years 2008, 2009, and 2010 under Section 13(g) of
7		this Act, as it existed prior to May 27, 2010 (the
8		effective date of Public Act 96-898), but not made. On July
9		20, 2011 and on July 20 of each year through July 20, 2014,
10		the Treasurer shall calculate for the previous fiscal year
11		the surplus revenues in the trust fund and pay that amount
12		to the Authority. On July 20, 2015 and on July 20 of each
13		year thereafter to and including July 20, 2017, as long as
14		bonds and notes issued under Section 13.2 or bonds and
15		notes issued to refund those bonds and notes are
16		outstanding, the Treasurer shall calculate for the
17		previous fiscal year the surplus revenues in the trust fund
18		and pay one-half of that amount to the State Treasurer for
19		deposit into the General Revenue Fund until the 2010
20		deficiency amount has been paid and shall pay the balance
21		of the surplus revenues to the Authority. On July 20, 2018
22		and on July 20 of each year thereafter, the Treasurer shall
23		calculate for the previous fiscal year the surplus revenues
24		in the trust fund and pay all of such surplus revenues to
25		the State Treasurer for deposit into the General Revenue
26		Fund until the 2010 deficiency amount has been paid. After

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1		the 2010 deficiency amount has been paid, the Treasurer
2		shall pay the balance of the surplus revenues to the
3		Authority. "Surplus revenues" means the amounts remaining
4		in the trust fund on June 30 of the previous fiscal year
5		(A) after the State Treasurer has set aside in the trust
6		fund (i) amounts retained for refunds under subparagraph
7		(1) and (ii) any amounts necessary to meet the reserve
8		account amount and (B) after the State Treasurer has
9		transferred from the trust fund to the General Revenue Fund
10		100% of any post-2010 deficiency amount. "Reserve account
11		amount" means $15 million in fiscal year 2011 and $30
12		million in each fiscal year thereafter. The reserve account
13		amount shall be set aside in the trust fund and used as a
14		reserve to be transferred to the McCormick Place Expansion
15		Project Fund in the event the proceeds of taxes imposed
16		under this Section 13 are not sufficient to fund the
17		transfer required in subparagraph (2). "Post-2010
18		deficiency amount" means any deficiency in transfers from
19		the trust fund to the McCormick Place Expansion Project
20		Fund with respect to fiscal years 2011 and thereafter. It
21		is the intention of this subparagraph (3) that no surplus
22		revenues shall be paid to the Authority with respect to any
23		year in which a post-2010 deficiency amount has not been
24		satisfied by the Authority.
25		Moneys received by the Authority as surplus revenues may be
26		used (i) for the purposes of paying debt service on the bonds

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1		and notes issued by the Authority, including early redemption
2		of those bonds or notes, (ii) for the purposes of repair,
3		replacement, and improvement of the grounds, buildings, and
4		facilities of the Authority, and (iii) for the corporate
5		purposes of the Authority in fiscal years 2011 through 2015 in
6		an amount not to exceed $20,000,000 annually or $80,000,000
7		total, which amount shall be reduced $0.75 for each dollar of
8		the receipts of the Authority in that year from any contract
9		entered into with respect to naming rights at McCormick Place
10		under Section 5(m) of this Act. When bonds and notes issued
11		under Section 13.2, or bonds or notes issued to refund those
12		bonds and notes, are no longer outstanding, the balance in the
13		trust fund shall be paid to the Authority.
14		(h) The ordinances imposing the taxes authorized by this
15		Section shall be repealed when bonds and notes issued under
16		Section 13.2 or bonds and notes issued to refund those bonds
17		and notes are no longer outstanding.
18		(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
19		100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.
20		6-4-18; 100-863, eff. 8-14-18.)
21		(70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
22		Sec. 13.2. The McCormick Place Expansion Project Fund is
23		created in the State Treasury. All moneys in the McCormick
24		Place Expansion Project Fund are allocated to and shall be
25		appropriated and used only for the purposes authorized by and

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1		subject to the limitations and conditions of this Section.
2		Those amounts may be appropriated by law to the Authority for
3		the purposes of paying the debt service requirements on all
4		bonds and notes, including bonds and notes issued to refund or
5		advance refund bonds and notes issued under this Section,
6		Section 13.1, or issued to refund or advance refund bonds and
7		notes otherwise issued under this Act, (collectively referred
8		to as "bonds") to be issued by the Authority under this Section
9		in an aggregate original principal amount (excluding the amount
10		of any bonds and notes issued to refund or advance refund bonds
11		or notes issued under this Section and Section 13.1) not to
12		exceed $2,850,000,000 for the purposes of carrying out and
13		performing its duties and exercising its powers under this Act.
14		The increased debt authorization of $450,000,000 provided by
15		Public Act 96-898 shall be used solely for the purpose of: (i)
16		hotel construction and related necessary capital improvements;
17		(ii) other needed capital improvements to existing facilities;
18		and (iii) land acquisition for and construction of one
19		multi-use facility on property bounded by East Cermak Road on
20		the south, East 21st Street on the north, South Indiana Avenue
21		on the west, and South Prairie Avenue on the east in the City
22		of Chicago, Cook County, Illinois; these limitations do not
23		apply to the increased debt authorization provided by Public
24		Act 100-23 this amendatory Act of the 100th General Assembly.
25		No bonds issued to refund or advance refund bonds issued under
26		this Section may mature later than 40 years from the date of

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1		issuance of the refunding or advance refunding bonds. After the
2		aggregate original principal amount of bonds authorized in this
3		Section has been issued, the payment of any principal amount of
4		such bonds does not authorize the issuance of additional bonds
5		(except refunding bonds). Any bonds and notes issued under this
6		Section in any year in which there is an outstanding "post-2010
7		deficiency amount" as that term is defined in Section 13 (g)(3)
8		of this Act shall provide for the payment to the State
9		Treasurer of the amount of that deficiency. Proceeds from the
10		sale of bonds issued pursuant to the increased debt
11		authorization provided by Public Act 100-23 this amendatory Act
12		of the 100th General Assembly may be used for any corporate
13		purpose of the Authority in fiscal years 2021 and 2022 and for
14		the payment to the State Treasurer of any unpaid amounts
15		described in paragraph (3) of subsection (g) of Section 13 of
16		this Act as part of the "2010 deficiency amount" or the
17		"Post-2010 deficiency amount".
18		On the first day of each month commencing after July 1,
19		1993, amounts, if any, on deposit in the McCormick Place
20		Expansion Project Fund shall, subject to appropriation, be paid
21		in full to the Authority or, upon its direction, to the trustee
22		or trustees for bondholders of bonds that by their terms are
23		payable from the moneys received from the McCormick Place
24		Expansion Project Fund, until an amount equal to 100% of the
25		aggregate amount of the principal and interest in the fiscal
26		year, including that pursuant to sinking fund requirements, has

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1		been so paid and deficiencies in reserves shall have been
2		remedied.
3		The State of Illinois pledges to and agrees with the
4		holders of the bonds of the Metropolitan Pier and Exposition
5		Authority issued under this Section that the State will not
6		limit or alter the rights and powers vested in the Authority by
7		this Act so as to impair the terms of any contract made by the
8		Authority with those holders or in any way impair the rights
9		and remedies of those holders until the bonds, together with
10		interest thereon, interest on any unpaid installments of
11		interest, and all costs and expenses in connection with any
12		action or proceedings by or on behalf of those holders are
13		fully met and discharged; provided that any increase in the Tax
14		Act Amounts specified in Section 3 of the Retailers' Occupation
15		Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
16		Use Tax Act, and Section 9 of the Service Occupation Tax Act
17		required to be deposited into the Build Illinois Bond Account
18		in the Build Illinois Fund pursuant to any law hereafter
19		enacted shall not be deemed to impair the rights of such
20		holders so long as the increase does not result in the
21		aggregate debt service payable in the current or any future
22		fiscal year of the State on all bonds issued pursuant to the
23		Build Illinois Bond Act and the Metropolitan Pier and
24		Exposition Authority Act and payable from tax revenues
25		specified in Section 3 of the Retailers' Occupation Tax Act,
26		Section 9 of the Use Tax Act, Section 9 of the Service Use Tax

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

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1		with the holders of bonds issued under this Section.
2		The State shall not be liable on bonds of the Authority
3		issued under this Section those bonds shall not be a debt of
4		the State, and this Act shall not be construed as a guarantee
5		by the State of the debts of the Authority. The bonds shall
6		contain a statement to this effect on the face of the bonds.
7		(Source: P.A. 100-23, eff. 7-6-17.)
8		Section 15-35. The Regional Transportation Authority Act
9		is amended by changing Section 4.09 as follows:
10		(70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
11		Sec. 4.09. Public Transportation Fund and the Regional
12		Transportation Authority Occupation and Use Tax Replacement
13		Fund.
14		(a)(1) Except as otherwise provided in paragraph (4), as
15		soon as possible after the first day of each month, beginning
16		July 1, 1984, upon certification of the Department of Revenue,
17		the Comptroller shall order transferred and the Treasurer shall
18		transfer from the General Revenue Fund to a special fund in the
19		State Treasury to be known as the Public Transportation Fund an
20		amount equal to 25% of the net revenue, before the deduction of
21		the serviceman and retailer discounts pursuant to Section 9 of
22		the Service Occupation Tax Act and Section 3 of the Retailers'
23		Occupation Tax Act, realized from any tax imposed by the
24		Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the

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1		amounts deposited into the Regional Transportation Authority
2		tax fund created by Section 4.03 of this Act, from the County
3		and Mass Transit District Fund as provided in Section 6z-20 of
4		the State Finance Act and 25% of the amounts deposited into the
5		Regional Transportation Authority Occupation and Use Tax
6		Replacement Fund from the State and Local Sales Tax Reform Fund
7		as provided in Section 6z-17 of the State Finance Act. On the
8		first day of the month following the date that the Department
9		receives revenues from increased taxes under Section 4.03(m) as
10		authorized by Public Act 95-708, in lieu of the transfers
11		authorized in the preceding sentence, upon certification of the
12		Department of Revenue, the Comptroller shall order transferred
13		and the Treasurer shall transfer from the General Revenue Fund
14		to the Public Transportation Fund an amount equal to 25% of the
15		net revenue, before the deduction of the serviceman and
16		retailer discounts pursuant to Section 9 of the Service
17		Occupation Tax Act and Section 3 of the Retailers' Occupation
18		Tax Act, realized from (i) 80% of the proceeds of any tax
19		imposed by the Authority at a rate of 1.25% in Cook County,
20		(ii) 75% of the proceeds of any tax imposed by the Authority at
21		the rate of 1% in Cook County, and (iii) one-third of the
22		proceeds of any tax imposed by the Authority at the rate of
23		0.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will,
24		all pursuant to Section 4.03, and 25% of the net revenue
25		realized from any tax imposed by the Authority pursuant to
26		Section 4.03.1, and 25% of the amounts deposited into the

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1		Regional Transportation Authority tax fund created by Section
2		4.03 of this Act from the County and Mass Transit District Fund
3		as provided in Section 6z-20 of the State Finance Act, and 25%
4		of the amounts deposited into the Regional Transportation
5		Authority Occupation and Use Tax Replacement Fund from the
6		State and Local Sales Tax Reform Fund as provided in Section
7		6z-17 of the State Finance Act. As used in this Section, net
8		revenue realized for a month shall be the revenue collected by
9		the State pursuant to Sections 4.03 and 4.03.1 during the
10		previous month from within the metropolitan region, less the
11		amount paid out during that same month as refunds to taxpayers
12		for overpayment of liability in the metropolitan region under
13		Sections 4.03 and 4.03.1.
14		Notwithstanding any provision of law to the contrary,
15		beginning on July 6, 2017 (the effective date of Public Act
16		100-23), those amounts required under this paragraph (1) of
17		subsection (a) to be transferred by the Treasurer into the
18		Public Transportation Fund from the General Revenue Fund shall
19		be directly deposited into the Public Transportation Fund as
20		the revenues are realized from the taxes indicated.
21		(2) Except as otherwise provided in paragraph (4), on
22		February 1, 2009 (the first day of the month following the
23		effective date of Public Act 95-708) and each month thereafter,
24		upon certification by the Department of Revenue, the
25		Comptroller shall order transferred and the Treasurer shall
26		transfer from the General Revenue Fund to the Public

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1		Transportation Fund an amount equal to 5% of the net revenue,
2		before the deduction of the serviceman and retailer discounts
3		pursuant to Section 9 of the Service Occupation Tax Act and
4		Section 3 of the Retailers' Occupation Tax Act, realized from
5		any tax imposed by the Authority pursuant to Sections 4.03 and
6		4.03.1 and certified by the Department of Revenue under Section
7		4.03(n) of this Act to be paid to the Authority and 5% of the
8		amounts deposited into the Regional Transportation Authority
9		tax fund created by Section 4.03 of this Act from the County
10		and Mass Transit District Fund as provided in Section 6z-20 of
11		the State Finance Act, and 5% of the amounts deposited into the
12		Regional Transportation Authority Occupation and Use Tax
13		Replacement Fund from the State and Local Sales Tax Reform Fund
14		as provided in Section 6z-17 of the State Finance Act, and 5%
15		of the revenue realized by the Chicago Transit Authority as
16		financial assistance from the City of Chicago from the proceeds
17		of any tax imposed by the City of Chicago under Section 8-3-19
18		of the Illinois Municipal Code.
19		Notwithstanding any provision of law to the contrary,
20		beginning on July 6, 2017 (the effective date of Public Act
21		100-23), those amounts required under this paragraph (2) of
22		subsection (a) to be transferred by the Treasurer into the
23		Public Transportation Fund from the General Revenue Fund shall
24		be directly deposited into the Public Transportation Fund as
25		the revenues are realized from the taxes indicated.
26		(3) Except as otherwise provided in paragraph (4), as soon

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1		as possible after the first day of January, 2009 and each month
2		thereafter, upon certification of the Department of Revenue
3		with respect to the taxes collected under Section 4.03, the
4		Comptroller shall order transferred and the Treasurer shall
5		transfer from the General Revenue Fund to the Public
6		Transportation Fund an amount equal to 25% of the net revenue,
7		before the deduction of the serviceman and retailer discounts
8		pursuant to Section 9 of the Service Occupation Tax Act and
9		Section 3 of the Retailers' Occupation Tax Act, realized from
10		(i) 20% of the proceeds of any tax imposed by the Authority at
11		a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
12		tax imposed by the Authority at the rate of 1% in Cook County,
13		and (iii) one-third of the proceeds of any tax imposed by the
14		Authority at the rate of 0.75% in the Counties of DuPage, Kane,
15		Lake, McHenry, and Will, all pursuant to Section 4.03, and the
16		Comptroller shall order transferred and the Treasurer shall
17		transfer from the General Revenue Fund to the Public
18		Transportation Fund (iv) an amount equal to 25% of the revenue
19		realized by the Chicago Transit Authority as financial
20		assistance from the City of Chicago from the proceeds of any
21		tax imposed by the City of Chicago under Section 8-3-19 of the
22		Illinois Municipal Code.
23		Notwithstanding any provision of law to the contrary,
24		beginning on July 6, 2017 (the effective date of Public Act
25		100-23), those amounts required under this paragraph (3) of
26		subsection (a) to be transferred by the Treasurer into the

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1		Public Transportation Fund from the General Revenue Fund shall
2		be directly deposited into the Public Transportation Fund as
3		the revenues are realized from the taxes indicated.
4		(4) Notwithstanding any provision of law to the contrary,
5		of the transfers to be made under paragraphs (1), (2), and (3)
6		of this subsection (a) from the General Revenue Fund to the
7		Public Transportation Fund, the first $150,000,000 that would
8		have otherwise been transferred from the General Revenue Fund
9		shall be transferred from the Road Fund. The remaining balance
10		of such transfers shall be made from the General Revenue Fund.
11		(5) (Blank).
12		(6) (Blank).
13		(7) For State fiscal year 2020 only, notwithstanding any
14		provision of law to the contrary, the total amount of revenue
15		and deposits under this Section attributable to revenues
16		realized during State fiscal year 2020 shall be reduced by 5%.
17		(8) For State fiscal year 2021 only, notwithstanding any
18		provision of law to the contrary, the total amount of revenue
19		and deposits under this Section attributable to revenues
20		realized during State fiscal year 2021 shall be reduced by 5%.
21		(b)(1) All moneys deposited in the Public Transportation
22		Fund and the Regional Transportation Authority Occupation and
23		Use Tax Replacement Fund, whether deposited pursuant to this
24		Section or otherwise, are allocated to the Authority, except
25		for amounts appropriated to the Office of the Executive
26		Inspector General as authorized by subsection (h) of Section

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1		4.03.3 and amounts transferred to the Audit Expense Fund
2		pursuant to Section 6z-27 of the State Finance Act. The
3		Comptroller, as soon as possible after each monthly transfer
4		provided in this Section and after each deposit into the Public
5		Transportation Fund, shall order the Treasurer to pay to the
6		Authority out of the Public Transportation Fund the amount so
7		transferred or deposited. Any Additional State Assistance and
8		Additional Financial Assistance paid to the Authority under
9		this Section shall be expended by the Authority for its
10		purposes as provided in this Act. The balance of the amounts
11		paid to the Authority from the Public Transportation Fund shall
12		be expended by the Authority as provided in Section 4.03.3. The
13		Comptroller, as soon as possible after each deposit into the
14		Regional Transportation Authority Occupation and Use Tax
15		Replacement Fund provided in this Section and Section 6z-17 of
16		the State Finance Act, shall order the Treasurer to pay to the
17		Authority out of the Regional Transportation Authority
18		Occupation and Use Tax Replacement Fund the amount so
19		deposited. Such amounts paid to the Authority may be expended
20		by it for its purposes as provided in this Act. The provisions
21		directing the distributions from the Public Transportation
22		Fund and the Regional Transportation Authority Occupation and
23		Use Tax Replacement Fund provided for in this Section shall
24		constitute an irrevocable and continuing appropriation of all
25		amounts as provided herein. The State Treasurer and State
26		Comptroller are hereby authorized and directed to make

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1		distributions as provided in this Section. (2) Provided,
2		however, no moneys deposited under subsection (a) of this
3		Section shall be paid from the Public Transportation Fund to
4		the Authority or its assignee for any fiscal year until the
5		Authority has certified to the Governor, the Comptroller, and
6		the Mayor of the City of Chicago that it has adopted for that
7		fiscal year an Annual Budget and Two-Year Financial Plan
8		meeting the requirements in Section 4.01(b).
9		(c) In recognition of the efforts of the Authority to
10		enhance the mass transportation facilities under its control,
11		the State shall provide financial assistance ("Additional
12		State Assistance") in excess of the amounts transferred to the
13		Authority from the General Revenue Fund under subsection (a) of
14		this Section. Additional State Assistance shall be calculated
15		as provided in subsection (d), but shall in no event exceed the
16		following specified amounts with respect to the following State
17		fiscal years:
18 1990 $5,000,000; 19 1991 $5,000,000; 20 1992 $10,000,000; 21 1993 $10,000,000; 22 1994 $20,000,000; 23 1995 $30,000,000; 24 1996 $40,000,000; 25 1997 $50,000,000; 26 1998 $55,000,000; and

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1 each year thereafter $55,000,000.
2		(c-5) The State shall provide financial assistance
3		("Additional Financial Assistance") in addition to the
4		Additional State Assistance provided by subsection (c) and the
5		amounts transferred to the Authority from the General Revenue
6		Fund under subsection (a) of this Section. Additional Financial
7		Assistance provided by this subsection shall be calculated as
8		provided in subsection (d), but shall in no event exceed the
9		following specified amounts with respect to the following State
10		fiscal years:
11 2000 $0; 12 2001 $16,000,000; 13 2002 $35,000,000; 14 2003 $54,000,000; 15 2004 $73,000,000; 16 2005 $93,000,000; and 17 each year thereafter $100,000,000.
18		(d) Beginning with State fiscal year 1990 and continuing
19		for each State fiscal year thereafter, the Authority shall
20		annually certify to the State Comptroller and State Treasurer,
21		separately with respect to each of subdivisions (g)(2) and
22		(g)(3) of Section 4.04 of this Act, the following amounts:
23		(1) The amount necessary and required, during the State
24		fiscal year with respect to which the certification is
25		made, to pay its obligations for debt service on all
26		outstanding bonds or notes issued by the Authority under

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1		subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.
2		(2) An estimate of the amount necessary and required to
3		pay its obligations for debt service for any bonds or notes
4		which the Authority anticipates it will issue under
5		subdivisions (g)(2) and (g)(3) of Section 4.04 during that
6		State fiscal year.
7		(3) Its debt service savings during the preceding State
8		fiscal year from refunding or advance refunding of bonds or
9		notes issued under subdivisions (g)(2) and (g)(3) of
10		Section 4.04.
11		(4) The amount of interest, if any, earned by the
12		Authority during the previous State fiscal year on the
13		proceeds of bonds or notes issued pursuant to subdivisions
14		(g)(2) and (g)(3) of Section 4.04, other than refunding or
15		advance refunding bonds or notes.
16		The certification shall include a specific schedule of debt
17		service payments, including the date and amount of each payment
18		for all outstanding bonds or notes and an estimated schedule of
19		anticipated debt service for all bonds and notes it intends to
20		issue, if any, during that State fiscal year, including the
21		estimated date and estimated amount of each payment.
22		Immediately upon the issuance of bonds for which an
23		estimated schedule of debt service payments was prepared, the
24		Authority shall file an amended certification with respect to
25		item (2) above, to specify the actual schedule of debt service
26		payments, including the date and amount of each payment, for

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1		the remainder of the State fiscal year.
2		On the first day of each month of the State fiscal year in
3		which there are bonds outstanding with respect to which the
4		certification is made, the State Comptroller shall order
5		transferred and the State Treasurer shall transfer from the
6		Road Fund to the Public Transportation Fund the Additional
7		State Assistance and Additional Financial Assistance in an
8		amount equal to the aggregate of (i) one-twelfth of the sum of
9		the amounts certified under items (1) and (3) above less the
10		amount certified under item (4) above, plus (ii) the amount
11		required to pay debt service on bonds and notes issued during
12		the fiscal year, if any, divided by the number of months
13		remaining in the fiscal year after the date of issuance, or
14		some smaller portion as may be necessary under subsection (c)
15		or (c-5) of this Section for the relevant State fiscal year,
16		plus (iii) any cumulative deficiencies in transfers for prior
17		months, until an amount equal to the sum of the amounts
18		certified under items (1) and (3) above, plus the actual debt
19		service certified under item (2) above, less the amount
20		certified under item (4) above, has been transferred; except
21		that these transfers are subject to the following limits:
22		(A) In no event shall the total transfers in any State
23		fiscal year relating to outstanding bonds and notes issued
24		by the Authority under subdivision (g)(2) of Section 4.04
25		exceed the lesser of the annual maximum amount specified in
26		subsection (c) or the sum of the amounts certified under

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1		items (1) and (3) above, plus the actual debt service
2		certified under item (2) above, less the amount certified
3		under item (4) above, with respect to those bonds and
4		notes.
5		(B) In no event shall the total transfers in any State
6		fiscal year relating to outstanding bonds and notes issued
7		by the Authority under subdivision (g)(3) of Section 4.04
8		exceed the lesser of the annual maximum amount specified in
9		subsection (c-5) or the sum of the amounts certified under
10		items (1) and (3) above, plus the actual debt service
11		certified under item (2) above, less the amount certified
12		under item (4) above, with respect to those bonds and
13		notes.
14		The term "outstanding" does not include bonds or notes for
15		which refunding or advance refunding bonds or notes have been
16		issued.
17		(e) Neither Additional State Assistance nor Additional
18		Financial Assistance may be pledged, either directly or
19		indirectly as general revenues of the Authority, as security
20		for any bonds issued by the Authority. The Authority may not
21		assign its right to receive Additional State Assistance or
22		Additional Financial Assistance, or direct payment of
23		Additional State Assistance or Additional Financial
24		Assistance, to a trustee or any other entity for the payment of
25		debt service on its bonds.
26		(f) The certification required under subsection (d) with

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1		respect to outstanding bonds and notes of the Authority shall
2		be filed as early as practicable before the beginning of the
3		State fiscal year to which it relates. The certification shall
4		be revised as may be necessary to accurately state the debt
5		service requirements of the Authority.
6		(g) Within 6 months of the end of each fiscal year, the
7		Authority shall determine:
8		(i) whether the aggregate of all system generated
9		revenues for public transportation in the metropolitan
10		region which is provided by, or under grant or purchase of
11		service contracts with, the Service Boards equals 50% of
12		the aggregate of all costs of providing such public
13		transportation. "System generated revenues" include all
14		the proceeds of fares and charges for services provided,
15		contributions received in connection with public
16		transportation from units of local government other than
17		the Authority, except for contributions received by the
18		Chicago Transit Authority from a real estate transfer tax
19		imposed under subsection (i) of Section 8-3-19 of the
20		Illinois Municipal Code, and from the State pursuant to
21		subsection (i) of Section 2705-305 of the Department of
22		Transportation Law, and all other revenues properly
23		included consistent with generally accepted accounting
24		principles but may not include: the proceeds from any
25		borrowing, and, beginning with the 2007 fiscal year, all
26		revenues and receipts, including but not limited to fares

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1		and grants received from the federal, State or any unit of
2		local government or other entity, derived from providing
3		ADA paratransit service pursuant to Section 2.30 of the
4		Regional Transportation Authority Act. "Costs" include all
5		items properly included as operating costs consistent with
6		generally accepted accounting principles, including
7		administrative costs, but do not include: depreciation;
8		payment of principal and interest on bonds, notes or other
9		evidences of obligations for borrowed money of the
10		Authority; payments with respect to public transportation
11		facilities made pursuant to subsection (b) of Section 2.20;
12		any payments with respect to rate protection contracts,
13		credit enhancements or liquidity agreements made under
14		Section 4.14; any other cost as to which it is reasonably
15		expected that a cash expenditure will not be made; costs
16		for passenger security including grants, contracts,
17		personnel, equipment and administrative expenses, except
18		in the case of the Chicago Transit Authority, in which case
19		the term does not include costs spent annually by that
20		entity for protection against crime as required by Section
21		27a of the Metropolitan Transit Authority Act; the costs of
22		Debt Service paid by the Chicago Transit Authority, as
23		defined in Section 12c of the Metropolitan Transit
24		Authority Act, or bonds or notes issued pursuant to that
25		Section; the payment by the Commuter Rail Division of debt
26		service on bonds issued pursuant to Section 3B.09; expenses

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1		incurred by the Suburban Bus Division for the cost of new
2		public transportation services funded from grants pursuant
3		to Section 2.01e of this Act for a period of 2 years from
4		the date of initiation of each such service; costs as
5		exempted by the Board for projects pursuant to Section 2.09
6		of this Act; or, beginning with the 2007 fiscal year,
7		expenses related to providing ADA paratransit service
8		pursuant to Section 2.30 of the Regional Transportation
9		Authority Act; or in fiscal years 2008 through 2012
10		inclusive, costs in the amount of $200,000,000 in fiscal
11		year 2008, reducing by $40,000,000 in each fiscal year
12		thereafter until this exemption is eliminated. If said
13		system generated revenues are less than 50% of said costs,
14		the Board shall remit an amount equal to the amount of the
15		deficit to the State. The Treasurer shall deposit any such
16		payment in the Road Fund; and
17		(ii) whether, beginning with the 2007 fiscal year, the
18		aggregate of all fares charged and received for ADA
19		paratransit services equals the system generated ADA
20		paratransit services revenue recovery ratio percentage of
21		the aggregate of all costs of providing such ADA
22		paratransit services.
23		(h) If the Authority makes any payment to the State under
24		paragraph (g), the Authority shall reduce the amount provided
25		to a Service Board from funds transferred under paragraph (a)
26		in proportion to the amount by which that Service Board failed

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1		to meet its required system generated revenues recovery ratio.
2		A Service Board which is affected by a reduction in funds under
3		this paragraph shall submit to the Authority concurrently with
4		its next due quarterly report a revised budget incorporating
5		the reduction in funds. The revised budget must meet the
6		criteria specified in clauses (i) through (vi) of Section
7		4.11(b)(2). The Board shall review and act on the revised
8		budget as provided in Section 4.11(b)(3).
9		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
10		101-10, eff. 6-5-19.)
11		ARTICLE 25. SURPLUS PROPERTY
12		Section 25-5. The Department of Transportation Law of the
13		Civil Administrative Code of Illinois is amended by changing
14		Section 2705-575 as follows:
15		(20 ILCS 2705/2705-575) (was 20 ILCS 2705/49.28)
16		Sec. 2705-575. Sale of used vehicles. Whenever the
17		Department has deemed a vehicle shall be replaced, it shall
18		notify the Division of Property Control of the Department of
19		Central Management Services and the Division of Vehicles of the
20		Department of Central Management Services for potential
21		reallocation of the vehicle to another State agency through
22		inter-agency transfer per standard fleet vehicle allocation
23		procedures. If the vehicle is not re-allocated for use into the

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1		State fleet or agencies by the Division of Property Control or
2		the Division of Vehicles of the Department of Central
3		Management Services, the Department shall make the vehicle
4		available to those units of local government that have
5		previously requested the notification and provide them the
6		opportunity to purchase the vehicle through a sealed bid sale.
7		Any proceeds from the sale of the vehicles pursuant to this
8		Section to units of local government shall be deposited in the
9		Road Fund. The term "vehicle" as used in this Section is
10		defined to include passenger automobiles, light duty trucks,
11		heavy duty trucks, and other self-propelled motorized
12		equipment in excess of 25 horsepower and attachments.
13		(Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
14		(30 ILCS 105/5.107 rep.)
15		Section 25-10. The State Finance Act is amended by
16		repealing Section 5.107.
17		Section 25-15. The State Finance Act is amended by changing
18		Sections 6p-3 and 8.8a as follows:
19		(30 ILCS 105/6p-3) (from Ch. 127, par. 142p3)
20		Sec. 6p-3. (a) The State Surplus Property Revolving Fund
21		shall be initially financed by a transfer of funds from the
22		General Revenue Fund. All Thereafter all fees and other monies
23		received by the Department of Central Management Services from

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1		the sale or transfer of surplus or transferable property
2		pursuant to the State Property Control Act and the Federal
3		Surplus Property Act "State Property Control Act" and "An Act
4		to create and establish a State Agency for Federal Surplus
5		Property, to prescribe its powers, duties and functions",
6		approved August 2, 1965, as amended, shall be paid into the
7		State Surplus Property Revolving Fund until June 30, 2020, and
8		shall be paid into the General Revenue Fund beginning July 1,
9		2020.
10		Except as provided in paragraph (e) of this Section, the
11		money in this fund shall be used by the Department of Central
12		Management Services as reimbursement for expenditures incurred
13		in relation to the sale of surplus or transferable property.
14		(b) (Blank). If at the end of the lapse period the balance
15		in the State Surplus Property Revolving Fund exceeds the amount
16		of $1,000,000, all monies in excess of that amount shall be
17		transferred and deposited into the General Revenue Fund.
18		(c) Provided, however, that the fund established by this
19		Section shall contain a separate account for the deposit of all
20		proceeds resulting from the sale of Federal surplus property,
21		and the proceeds of this separate account shall be used solely
22		to reimburse the Department of Central Management Services for
23		expenditures incurred in relation to the sale of Federal
24		surplus property.
25		(d) Any funds on deposit in the State Agency for Surplus
26		Property Utilization Fund on the effective date of this

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1		amendatory Act of 1983 shall be transferred to the Federal
2		account of the State Surplus Property Revolving Fund.
3		(e) (Blank).
4		(f) Notwithstanding any other provision of law to the
5		contrary, and in addition to any other transfers that may be
6		provided by law, on July 1, 2020, or after sufficient moneys
7		have been received in the State Surplus Property Revolving Fund
8		to pay all Fiscal Year 2020 obligations payable from the Fund,
9		whichever is later, the State Comptroller shall direct and the
10		State Treasurer shall transfer the remaining balance from the
11		State Surplus Property Revolving Fund into the General Revenue
12		Fund. Upon completion of the transfer, any future deposits due
13		to the State Surplus Property Revolving Fund, and any
14		outstanding obligations or liabilities of that Fund, shall pass
15		to the General Revenue Fund.
16		(Source: P.A. 99-933, eff. 1-27-17.)
17		(30 ILCS 105/8.8a) (from Ch. 127, par. 144.8a)
18		Sec. 8.8a. Appropriations for the sale or transfer of
19		surplus or transferable property by the Department of Central
20		Management Services, and for all other expenses incident to the
21		handling, transportation, maintenance and storage of such
22		surplus property, including personal services and contractual
23		services connected therewith and for expenses incident to the
24		establishment and operation of wastepaper recycling programs
25		by the Department, are payable from the State Surplus Property

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1		Revolving Fund through the end of State fiscal year 2020, and
2		shall be payable from the General Revenue Fund beginning in
3		State fiscal year 2021.
4		(Source: P.A. 85-1197.)
5		Section 25-20. The State Property Control Act is amended by
6		changing Section 7b as follows:
7		(30 ILCS 605/7b)
8		Sec. 7b. Maintenance and operation of State Police
9		vehicles. All proceeds received by the Department of Central
10		Management Services under this Act from the sale of vehicles
11		operated by the Department of State Police, except for a $500
12		handling fee to be retained by the Department of Central
13		Management Services for each vehicle sold, shall be deposited
14		into the State Police Vehicle Maintenance Fund. However, in
15		lieu of the $500 handling fee as provided by this paragraph,
16		the Department of Central Management Services shall retain all
17		proceeds from the sale of any vehicle for which $500 or a
18		lesser amount is collected.
19		The State Police Vehicle Maintenance Fund is created as a
20		special fund in the State treasury. All moneys in the State
21		Police Vehicle Maintenance Fund, subject to appropriation,
22		shall be used by the Department of State Police for the
23		maintenance and operation of vehicles for that Department.
24		(Source: P.A. 94-839, eff. 6-6-06.)

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1		Section 25-25. The Illinois Solid Waste Management Act is
2		amended by changing Section 3 as follows:
3		(415 ILCS 20/3) (from Ch. 111 1/2, par. 7053)
4		Sec. 3. State agency materials recycling program.
5		(a) All State agencies responsible for the maintenance of
6		public lands in the State shall, to the maximum extent
7		feasible, use compost materials in all land maintenance
8		activities which are to be paid with public funds.
9		(a-5) All State agencies responsible for the maintenance of
10		public lands in the State shall review its procurement
11		specifications and policies to determine (1) if incorporating
12		compost materials will help reduce stormwater run-off and
13		increase infiltration of moisture in land maintenance
14		activities and (2) the current recycled content usage and
15		potential for additional recycled content usage by the Agency
16		in land maintenance activities and report to the General
17		Assembly by December 15, 2015.
18		(b) The Department of Central Management Services, in
19		coordination with the Department of Commerce and Economic
20		Opportunity, shall implement waste reduction programs,
21		including source separation and collection, for office
22		wastepaper, corrugated containers, newsprint and mixed paper,
23		in all State buildings as appropriate and feasible. Such waste
24		reduction programs shall be designed to achieve waste

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1		reductions of at least 25% of all such waste by December 31,
2		1995, and at least 50% of all such waste by December 31, 2000.
3		Any source separation and collection program shall include, at
4		a minimum, procedures for collecting and storing recyclable
5		materials, bins or containers for storing materials, and
6		contractual or other arrangements with buyers of recyclable
7		materials. If market conditions so warrant, the Department of
8		Central Management Services, in coordination with the
9		Department of Commerce and Economic Opportunity, may modify
10		programs developed pursuant to this Section.
11		The Department of Commerce and Community Affairs (now
12		Department of Commerce and Economic Opportunity) shall conduct
13		waste categorization studies of all State facilities for
14		calendar years 1991, 1995 and 2000. Such studies shall be
15		designed to assist the Department of Central Management
16		Services to achieve the waste reduction goals established in
17		this subsection.
18		(c) Each State agency shall, upon consultation with the
19		Department of Commerce and Economic Opportunity, periodically
20		review its procurement procedures and specifications related
21		to the purchase of products or supplies. Such procedures and
22		specifications shall be modified as necessary to require the
23		procuring agency to seek out products and supplies that contain
24		recycled materials, and to ensure that purchased products or
25		supplies are reusable, durable or made from recycled materials
26		whenever economically and practically feasible. In choosing

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1		among products or supplies that contain recycled material,
2		consideration shall be given to products and supplies with the
3		highest recycled material content that is consistent with the
4		effective and efficient use of the product or supply.
5		(d) Wherever economically and practically feasible, the
6		Department of Central Management Services shall procure
7		recycled paper and paper products as follows:
8		(1) Beginning July 1, 1989, at least 10% of the total
9		dollar value of paper and paper products purchased by the
10		Department of Central Management Services shall be
11		recycled paper and paper products.
12		(2) Beginning July 1, 1992, at least 25% of the total
13		dollar value of paper and paper products purchased by the
14		Department of Central Management Services shall be
15		recycled paper and paper products.
16		(3) Beginning July 1, 1996, at least 40% of the total
17		dollar value of paper and paper products purchased by the
18		Department of Central Management Services shall be
19		recycled paper and paper products.
20		(4) Beginning July 1, 2000, at least 50% of the total
21		dollar value of paper and paper products purchased by the
22		Department of Central Management Services shall be
23		recycled paper and paper products.
24		(e) Paper and paper products purchased from private vendors
25		pursuant to printing contracts are not considered paper
26		products for the purposes of subsection (d). However, the

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1		Department of Central Management Services shall report to the
2		General Assembly on an annual basis the total dollar value of
3		printing contracts awarded to private sector vendors that
4		included the use of recycled paper.
5		(f)(1) Wherever economically and practically feasible,
6		the recycled paper and paper products referred to in
7		subsection (d) shall contain postconsumer or recovered
8		paper materials as specified by paper category in this
9		subsection:
10		(i) Recycled high grade printing and writing paper
11		shall contain at least 50% recovered paper material.
12		Such recovered paper material, until July 1, 1994,
13		shall consist of at least 20% deinked stock or
14		postconsumer material; and beginning July 1, 1994,
15		shall consist of at least 25% deinked stock or
16		postconsumer material; and beginning July 1, 1996,
17		shall consist of at least 30% deinked stock or
18		postconsumer material; and beginning July 1, 1998,
19		shall consist of at least 40% deinked stock or
20		postconsumer material; and beginning July 1, 2000,
21		shall consist of at least 50% deinked stock or
22		postconsumer material.
23		(ii) Recycled tissue products, until July 1, 1994,
24		shall contain at least 25% postconsumer material; and
25		beginning July 1, 1994, shall contain at least 30%
26		postconsumer material; and beginning July 1, 1996,

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1		shall contain at least 35% postconsumer material; and
2		beginning July 1, 1998, shall contain at least 40%
3		postconsumer material; and beginning July 1, 2000,
4		shall contain at least 45% postconsumer material.
5		(iii) Recycled newsprint, until July 1, 1994,
6		shall contain at least 40% postconsumer material; and
7		beginning July 1, 1994, shall contain at least 50%
8		postconsumer material; and beginning July 1, 1996,
9		shall contain at least 60% postconsumer material; and
10		beginning July 1, 1998, shall contain at least 70%
11		postconsumer material; and beginning July 1, 2000,
12		shall contain at least 80% postconsumer material.
13		(iv) Recycled unbleached packaging, until July 1,
14		1994, shall contain at least 35% postconsumer
15		material; and beginning July 1, 1994, shall contain at
16		least 40% postconsumer material; and beginning July 1,
17		1996, shall contain at least 45% postconsumer
18		material; and beginning July 1, 1998, shall contain at
19		least 50% postconsumer material; and beginning July 1,
20		2000, shall contain at least 55% postconsumer
21		material.
22		(v) Recycled paperboard, until July 1, 1994, shall
23		contain at least 80% postconsumer material; and
24		beginning July 1, 1994, shall contain at least 85%
25		postconsumer material; and beginning July 1, 1996,
26		shall contain at least 90% postconsumer material; and

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1		beginning July 1, 1998, shall contain at least 95%
2		postconsumer material.
3		(2) For the purposes of this Section, "postconsumer
4		material" includes:
5		(i) paper, paperboard, and fibrous wastes from
6		retail stores, office buildings, homes, and so forth,
7		after the waste has passed through its end usage as a
8		consumer item, including used corrugated boxes, old
9		newspapers, mixed waste paper, tabulating cards, and
10		used cordage; and
11		(ii) all paper, paperboard, and fibrous wastes
12		that are diverted or separated from the municipal solid
13		waste stream.
14		(3) For the purposes of this Section, "recovered paper
15		material" includes:
16		(i) postconsumer material;
17		(ii) dry paper and paperboard waste generated
18		after completion of the papermaking process (that is,
19		those manufacturing operations up to and including the
20		cutting and trimming of the paper machine reel into
21		smaller rolls or rough sheets), including envelope
22		cuttings, bindery trimmings, and other paper and
23		paperboard waste resulting from printing, cutting,
24		forming, and other converting operations, or from bag,
25		box and carton manufacturing, and butt rolls, mill
26		wrappers, and rejected unused stock; and

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1		(iii) finished paper and paperboard from obsolete
2		inventories of paper and paperboard manufacturers,
3		merchants, wholesalers, dealers, printers, converters,
4		or others.
5		(g) The Department of Central Management Services may adopt
6		regulations to carry out the provisions and purposes of this
7		Section.
8		(h) Every State agency shall, in its procurement documents,
9		specify that, whenever economically and practically feasible,
10		a product to be procured must consist, wholly or in part, of
11		recycled materials, or be recyclable or reusable in whole or in
12		part. When applicable, if state guidelines are not already
13		prescribed, State agencies shall follow USEPA guidelines for
14		federal procurement.
15		(i) All State agencies shall cooperate with the Department
16		of Central Management Services in carrying out this Section.
17		The Department of Central Management Services may enter into
18		cooperative purchasing agreements with other governmental
19		units in order to obtain volume discounts, or for other reasons
20		in accordance with the Governmental Joint Purchasing Act, or in
21		accordance with the Intergovernmental Cooperation Act if
22		governmental units of other states or the federal government
23		are involved.
24		(j) The Department of Central Management Services shall
25		submit an annual report to the General Assembly concerning its
26		implementation of the State's collection and recycled paper

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1		procurement programs. This report shall include a description
2		of the actions that the Department of Central Management
3		Services has taken in the previous fiscal year to implement
4		this Section. This report shall be submitted on or before
5		November 1 of each year.
6		(k) The Department of Central Management Services, in
7		cooperation with all other appropriate departments and
8		agencies of the State, shall institute whenever economically
9		and practically feasible the use of re-refined motor oil in all
10		State-owned motor vehicles and the use of remanufactured and
11		retread tires whenever such use is practical, beginning no
12		later than July 1, 1992.
13		(l) (Blank).
14		(m) The Department of Central Management Services, in
15		coordination with the Department of Commerce and Community
16		Affairs (now Department of Commerce and Economic Opportunity),
17		has implemented an aluminum can recycling program in all State
18		buildings within 270 days of the effective date of this
19		amendatory Act of 1997. The program provides for (1) the
20		collection and storage of used aluminum cans in bins or other
21		appropriate containers made reasonably available to occupants
22		and visitors of State buildings and (2) the sale of used
23		aluminum cans to buyers of recyclable materials.
24		Proceeds from the sale of used aluminum cans shall be
25		deposited into I-CYCLE accounts maintained in the Facilities
26		Management State Surplus Property Revolving Fund and, subject

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1		to appropriation, shall be used by the Department of Central
2		Management Services and any other State agency to offset the
3		costs of implementing the aluminum can recycling program under
4		this Section.
5		All State agencies having an aluminum can recycling program
6		in place shall continue with their current plan. If a State
7		agency has an existing recycling program in place, proceeds
8		from the aluminum can recycling program may be retained and
9		distributed pursuant to that program, otherwise all revenue
10		resulting from these programs shall be forwarded to Central
11		Management Services, I-CYCLE for placement into the
12		appropriate account within the Facilities Management State
13		Surplus Property Revolving Fund, minus any operating costs
14		associated with the program.
15		(Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17.)
16		ARTICLE 30. HUMAN NEEDS
17		Section 30-5. The Illinois Public Aid Code is amended by
18		changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53
19		as follows:
20		(305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
21		Sec. 5-5.4. Standards of Payment - Department of Healthcare
22		and Family Services. The Department of Healthcare and Family
23		Services shall develop standards of payment of nursing facility

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1		and ICF/DD services in facilities providing such services under
2		this Article which:
3		(1) Provide for the determination of a facility's payment
4		for nursing facility or ICF/DD services on a prospective basis.
5		The amount of the payment rate for all nursing facilities
6		certified by the Department of Public Health under the ID/DD
7		Community Care Act or the Nursing Home Care Act as Intermediate
8		Care for the Developmentally Disabled facilities, Long Term
9		Care for Under Age 22 facilities, Skilled Nursing facilities,
10		or Intermediate Care facilities under the medical assistance
11		program shall be prospectively established annually on the
12		basis of historical, financial, and statistical data
13		reflecting actual costs from prior years, which shall be
14		applied to the current rate year and updated for inflation,
15		except that the capital cost element for newly constructed
16		facilities shall be based upon projected budgets. The annually
17		established payment rate shall take effect on July 1 in 1984
18		and subsequent years. No rate increase and no update for
19		inflation shall be provided on or after July 1, 1994, unless
20		specifically provided for in this Section. The changes made by
21		Public Act 93-841 extending the duration of the prohibition
22		against a rate increase or update for inflation are effective
23		retroactive to July 1, 2004.
24		For facilities licensed by the Department of Public Health
25		under the Nursing Home Care Act as Intermediate Care for the
26		Developmentally Disabled facilities or Long Term Care for Under

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1		Age 22 facilities, the rates taking effect on July 1, 1998
2		shall include an increase of 3%. For facilities licensed by the
3		Department of Public Health under the Nursing Home Care Act as
4		Skilled Nursing facilities or Intermediate Care facilities,
5		the rates taking effect on July 1, 1998 shall include an
6		increase of 3% plus $1.10 per resident-day, as defined by the
7		Department. For facilities licensed by the Department of Public
8		Health under the Nursing Home Care Act as Intermediate Care
9		Facilities for the Developmentally Disabled or Long Term Care
10		for Under Age 22 facilities, the rates taking effect on January
11		1, 2006 shall include an increase of 3%. For facilities
12		licensed by the Department of Public Health under the Nursing
13		Home Care Act as Intermediate Care Facilities for the
14		Developmentally Disabled or Long Term Care for Under Age 22
15		facilities, the rates taking effect on January 1, 2009 shall
16		include an increase sufficient to provide a $0.50 per hour wage
17		increase for non-executive staff. For facilities licensed by
18		the Department of Public Health under the ID/DD Community Care
19		Act as ID/DD Facilities the rates taking effect within 30 days
20		after July 6, 2017 (the effective date of Public Act 100-23)
21		shall include an increase sufficient to provide a $0.75 per
22		hour wage increase for non-executive staff. The Department
23		shall adopt rules, including emergency rules under subsection
24		(y) of Section 5-45 of the Illinois Administrative Procedure
25		Act, to implement the provisions of this paragraph. For
26		facilities licensed by the Department of Public Health under

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1		the ID/DD Community Care Act as ID/DD Facilities and under the
2		MC/DD Act as MC/DD Facilities, the rates taking effect within
3		30 days after the effective date of this amendatory Act of the
4		100th General Assembly shall include an increase sufficient to
5		provide a $0.50 per hour wage increase for non-executive
6		front-line personnel, including, but not limited to, direct
7		support persons, aides, front-line supervisors, qualified
8		intellectual disabilities professionals, nurses, and
9		non-administrative support staff. The Department shall adopt
10		rules, including emergency rules under subsection (bb) of
11		Section 5-45 of the Illinois Administrative Procedure Act, to
12		implement the provisions of this paragraph.
13		For facilities licensed by the Department of Public Health
14		under the Nursing Home Care Act as Intermediate Care for the
15		Developmentally Disabled facilities or Long Term Care for Under
16		Age 22 facilities, the rates taking effect on July 1, 1999
17		shall include an increase of 1.6% plus $3.00 per resident-day,
18		as defined by the Department. For facilities licensed by the
19		Department of Public Health under the Nursing Home Care Act as
20		Skilled Nursing facilities or Intermediate Care facilities,
21		the rates taking effect on July 1, 1999 shall include an
22		increase of 1.6% and, for services provided on or after October
23		1, 1999, shall be increased by $4.00 per resident-day, as
24		defined by the Department.
25		For facilities licensed by the Department of Public Health
26		under the Nursing Home Care Act as Intermediate Care for the

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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

HB0357 Enrolled - 346 - LRB101 05160 RJF 50172 b
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

HB0357 Enrolled - 347 - LRB101 05160 RJF 50172 b
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

HB0357 Enrolled - 348 - LRB101 05160 RJF 50172 b
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

HB0357 Enrolled - 349 - LRB101 05160 RJF 50172 b
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		For facilities licensed by the Department of Public Health
22		under the ID/DD Community Care Act as ID/DD Facilities and
23		under the MC/DD Act as MC/DD Facilities, subject to federal
24		approval, the rates taking effect for services delivered on or
25		after August 1, 2019 shall be increased by 3.5% over the rates
26		in effect on June 30, 2019. The Department shall adopt rules,

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1		including emergency rules under subsection (ii) of Section 5-45
2		of the Illinois Administrative Procedure Act, to implement the
3		provisions of this Section, including wage increases for direct
4		care staff.
5		For facilities licensed by the Department of Public Health
6		under the ID/DD Community Care Act as ID/DD Facilities and
7		under the MC/DD Act as MC/DD Facilities, subject to federal
8		approval, the rates taking effect on the latter of the approval
9		date of the State Plan Amendment for these facilities or the
10		Waiver Amendment for the home and community-based services
11		settings shall include an increase sufficient to provide a
12		$0.26 per hour wage increase to the base wage for non-executive
13		staff. The Department shall adopt rules, including emergency
14		rules as authorized by Section 5-45 of the Illinois
15		Administrative Procedure Act, to implement the provisions of
16		this Section, including wage increases for direct care staff.
17		For facilities licensed by the Department of Public Health
18		under the ID/DD Community Care Act as ID/DD Facilities and
19		under the MC/DD Act as MC/DD Facilities, subject to federal
20		approval of the State Plan Amendment and the Waiver Amendment
21		for the home and community-based services settings, the rates
22		taking effect for the services delivered on or after July 1,
23		2020 shall include an increase sufficient to provide a $1.00
24		per hour wage increase for non-executive staff. For services
25		delivered on or after January 1, 2021, subject to federal
26		approval of the State Plan Amendment and the Waiver Amendment

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1		for the home and community-based services settings, shall
2		include an increase sufficient to provide a $0.50 per hour
3		increase for non-executive staff. The Department shall adopt
4		rules, including emergency rules as authorized by Section 5-45
5		of the Illinois Administrative Procedure Act, to implement the
6		provisions of this Section, including wage increases for direct
7		care staff.
8		(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9		101-10, eff. 6-5-19.)
10		(305 ILCS 5/5H-4)
11		Sec. 5H-4. Payment of assessment.
12		(a) The assessment payable pursuant to Section 5H-3 shall
13		be due and payable in monthly installments, each equaling
14		one-twelfth of the assessment for the year, on the first State
15		business day of each month.
16		(b) If the approval of the waivers required under Section
17		5H-2 is delayed beyond the start of State fiscal year 2020,
18		then the first installment shall be due on the first business
19		day of the first month that begins more than 15 days after the
20		date of such approval. In the event approval results in
21		installments beginning after July 1, 2019, the amount of each
22		installment for that fiscal year shall equal the full amount of
23		the annual assessment divided by the number of payments that
24		will be paid in fiscal year 2020.
25		(c) The Department shall notify each managed care

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1		organization of its annual fiscal year 2020 assessment and the
2		installment due dates no later than 30 days prior to the first
3		installment due date and the annual assessment and due dates
4		for each subsequent year at least 30 days prior to the start of
5		each fiscal year.
6		(d) Proceeds from the assessment levied pursuant to Section
7		5H-3 shall be deposited into the Fund; provided, however, that
8		proceeds from the assessment levied pursuant to Section 5H-3
9		upon a county provider as defined in Section 15-1 of this Code
10		shall instead be deposited directly into the County Provider
11		Trust Fund.
12		(Source: P.A. 101-9, eff. 6-5-19.)
13		(305 ILCS 5/12-4.53 new)
14		Sec. 12-4.53. Prospective Payment System (PPS) rates.
15		Effective January 1, 2021, and subsequent years, based on
16		specific appropriation, the Prospective Payment System (PPS)
17		rates for FQHCs shall be increased based on the cost principles
18		found at 45 Code of Federal Regulations Part 75 or its
19		successor. Such rates shall be increased by using any of the
20		following methods: reducing the current minimum productivity
21		and efficiency standards no lower than 3500 encounters per FTE
22		physician; increasing the statewide median cost cap from 105%
23		to 120%, or a one-time re-basing of rates utilizing 2018 FQHC
24		cost reports.

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1		Section 30-10. The Energy Assistance Act is amended by
2		changing Sections 6 and 18 as follows:
3		(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
4		Sec. 6. Eligibility, Conditions of Participation, and
5		Energy Assistance.
6		(a) Any person who is a resident of the State of Illinois
7		and whose household income is not greater than an amount
8		determined annually by the Department, in consultation with the
9		Policy Advisory Council, may apply for assistance pursuant to
10		this Act in accordance with regulations promulgated by the
11		Department. In setting the annual eligibility level, the
12		Department shall consider the amount of available funding and
13		may not set a limit higher than 150% of the federal nonfarm
14		poverty level as established by the federal Office of
15		Management and Budget; except that for the period from the
16		effective date of this amendatory Act of the 101st General
17		Assembly through ending June 30, 2021 2013, the Department may
18		not establish limits not higher than 200% of that poverty level
19		or the maximum level provided for by federal guidelines.
20		(b) Applicants who qualify for assistance pursuant to
21		subsection (a) of this Section shall, subject to appropriation
22		from the General Assembly and subject to availability of funds
23		to the Department, receive energy assistance as provided by
24		this Act. The Department, upon receipt of monies authorized
25		pursuant to this Act for energy assistance, shall commit funds

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1		for each qualified applicant in an amount determined by the
2		Department. In determining the amounts of assistance to be
3		provided to or on behalf of a qualified applicant, the
4		Department shall ensure that the highest amounts of assistance
5		go to households with the greatest energy costs in relation to
6		household income. The Department shall include factors such as
7		energy costs, household size, household income, and region of
8		the State when determining individual household benefits. In
9		setting assistance levels, the Department shall attempt to
10		provide assistance to approximately the same number of
11		households who participated in the 1991 Residential Energy
12		Assistance Partnership Program. Such assistance levels shall
13		be adjusted annually on the basis of funding availability and
14		energy costs. In promulgating rules for the administration of
15		this Section the Department shall assure that a minimum of 1/3
16		of funds available for benefits to eligible households with the
17		lowest incomes and that elderly households and households with
18		persons with disabilities are offered a priority application
19		period.
20		(c) If the applicant is not a customer of record of an
21		energy provider for energy services or an applicant for such
22		service, such applicant shall receive a direct energy
23		assistance payment in an amount established by the Department
24		for all such applicants under this Act; provided, however, that
25		such an applicant must have rental expenses for housing greater
26		than 30% of household income.

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1		(c-1) This subsection shall apply only in cases where: (1)
2		the applicant is not a customer of record of an energy provider
3		because energy services are provided by the owner of the unit
4		as a portion of the rent; (2) the applicant resides in housing
5		subsidized or developed with funds provided under the Rental
6		Housing Support Program Act or under a similar locally funded
7		rent subsidy program, or is the voucher holder who resides in a
8		rental unit within the State of Illinois and whose monthly rent
9		is subsidized by the tenant-based Housing Choice Voucher
10		Program under Section 8 of the U.S. Housing Act of 1937; and
11		(3) the rental expenses for housing are no more than 30% of
12		household income. In such cases, the household may apply for an
13		energy assistance payment under this Act and the owner of the
14		housing unit shall cooperate with the applicant by providing
15		documentation of the energy costs for that unit. Any
16		compensation paid to the energy provider who supplied energy
17		services to the household shall be paid on behalf of the owner
18		of the housing unit providing energy services to the household.
19		The Department shall report annually to the General Assembly on
20		the number of households receiving energy assistance under this
21		subsection and the cost of such assistance. The provisions of
22		this subsection (c-1), other than this sentence, are
23		inoperative after August 31, 2012.
24		(d) If the applicant is a customer of an energy provider,
25		such applicant shall receive energy assistance in an amount
26		established by the Department for all such applicants under

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1		this Act, such amount to be paid by the Department to the
2		energy provider supplying winter energy service to such
3		applicant. Such applicant shall:
4		(i) make all reasonable efforts to apply to any other
5		appropriate source of public energy assistance; and
6		(ii) sign a waiver permitting the Department to receive
7		income information from any public or private agency
8		providing income or energy assistance and from any
9		employer, whether public or private.
10		(e) Any qualified applicant pursuant to this Section may
11		receive or have paid on such applicant's behalf an emergency
12		assistance payment to enable such applicant to obtain access to
13		winter energy services. Any such payments shall be made in
14		accordance with regulations of the Department.
15		(f) The Department may, if sufficient funds are available,
16		provide additional benefits to certain qualified applicants:
17		(i) for the reduction of past due amounts owed to
18		energy providers; and
19		(ii) to assist the household in responding to
20		excessively high summer temperatures or energy costs.
21		Households containing elderly members, children, a person
22		with a disability, or a person with a medical need for
23		conditioned air shall receive priority for receipt of such
24		benefits.
25		(Source: P.A. 99-143, eff. 7-27-15.)

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1		(305 ILCS 20/18)
2		Sec. 18. Financial assistance; payment plans.
3		(a) The Percentage of Income Payment Plan (PIPP or PIP
4		Plan) is hereby created as a mandatory bill payment assistance
5		program for low-income residential customers of utilities
6		serving more than 100,000 retail customers as of January 1,
7		2009. The PIP Plan will:
8		(1) bring participants' gas and electric bills into the
9		range of affordability;
10		(2) provide incentives for participants to make timely
11		payments;
12		(3) encourage participants to reduce usage and
13		participate in conservation and energy efficiency measures
14		that reduce the customer's bill and payment requirements;
15		and
16		(4) identify participants whose homes are most in need
17		of weatherization.
18		(b) For purposes of this Section:
19		(1) "LIHEAP" means the energy assistance program
20		established under the Illinois Energy Assistance Act and
21		the Low-Income Home Energy Assistance Act of 1981.
22		(2) "Plan participant" is an eligible participant who
23		is also eligible for the PIPP and who will receive either a
24		percentage of income payment credit under the PIPP criteria
25		set forth in this Act or a benefit pursuant to Section 4 of
26		this Act. Plan participants are a subset of eligible

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1		participants.
2		(3) "Pre-program arrears" means the amount a plan
3		participant owes for gas or electric service at the time
4		the participant is determined to be eligible for the PIPP
5		or the program set forth in Section 4 of this Act.
6		(4) "Eligible participant" means any person who has
7		applied for, been accepted and is receiving residential
8		service from a gas or electric utility and who is also
9		eligible for LIHEAP.
10		(c) The PIP Plan shall be administered as follows:
11		(1) The Department shall coordinate with Local
12		Administrative Agencies (LAAs), to determine eligibility
13		for the Illinois Low Income Home Energy Assistance Program
14		(LIHEAP) pursuant to the Energy Assistance Act, provided
15		that eligible income shall be no more than 150% of the
16		poverty level, except that for the period from the
17		effective date of this amendatory Act of the 101st General
18		Assembly through June 30, 2021, eligible income shall be no
19		more than 200% of the poverty level. Applicants will be
20		screened to determine whether the applicant's projected
21		payments for electric service or natural gas service over a
22		12-month period exceed the criteria established in this
23		Section. To maintain the financial integrity of the
24		program, the Department may limit eligibility to
25		households with income below 125% of the poverty level.
26		(2) The Department shall establish the percentage of

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1		income formula to determine the amount of a monthly credit,
2		not to exceed $150 per month per household, not to exceed
3		$1,800 annually; however, for the period from the effective
4		date of this amendatory Act of the 101st General Assembly
5		through June 30, 2021, the monthly credit for participants
6		with eligible income over 100% of the poverty level may be
7		as much as $200 per month per household, not to exceed
8		$2,400 annually, and, the monthly credit for participants
9		with eligible income 100% or less of the poverty level may
10		be as much as $250 per month per household, not to exceed
11		$3,000 annually. Credits , that will be applied to PIP Plan
12		participants' utility bills based on the portion of the
13		bill that is the responsibility of the participant provided
14		that the percentage shall be no more than a total of 6% of
15		the relevant income for gas and electric utility bills
16		combined, but in any event no less than $10 per month,
17		unless the household does not pay directly for heat, in
18		which case its payment shall be 2.4% of income but in any
19		event no less than $5 per month. The Department may
20		establish a minimum credit amount based on the cost of
21		administering the program and may deny credits to otherwise
22		eligible participants if the cost of administering the
23		credit exceeds the actual amount of any monthly credit to a
24		participant. If the participant takes both gas and electric
25		service, 66.67% of the credit shall be allocated to the
26		entity that provides the participant's primary energy

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1		supply for heating. Each participant shall enter into a
2		levelized payment plan for, as applicable, gas and electric
3		service and such plans shall be implemented by the utility
4		so that a participant's usage and required payments are
5		reviewed and adjusted regularly, but no more frequently
6		than quarterly. Nothing in this Section is intended to
7		prohibit a customer, who is otherwise eligible for LIHEAP,
8		from participating in the program described in Section 4 of
9		this Act. Eligible participants who receive such a benefit
10		shall be considered plan participants and shall be eligible
11		to participate in the Arrearage Reduction Program
12		described in item (5) of this subsection (c).
13		(3) The Department shall remit, through the LAAs, to
14		the utility or participating alternative supplier that
15		portion of the plan participant's bill that is not the
16		responsibility of the participant. In the event that the
17		Department fails to timely remit payment to the utility,
18		the utility shall be entitled to recover all costs related
19		to such nonpayment through the automatic adjustment clause
20		tariffs established pursuant to Section 16-111.8 and
21		Section 19-145 of the Public Utilities Act. For purposes of
22		this item (3) of this subsection (c), payment is due on the
23		date specified on the participant's bill. The Department,
24		the Department of Revenue and LAAs shall adopt processes
25		that provide for the timely payment required by this item
26		(3) of this subsection (c).

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1		(4) A plan participant is responsible for all actual
2		charges for utility service in excess of the PIPP credit.
3		Pre-program arrears that are included in the Arrearage
4		Reduction Program described in item (5) of this subsection
5		(c) shall not be included in the calculation of the
6		levelized payment plan. Emergency or crisis assistance
7		payments shall not affect the amount of any PIPP credit to
8		which a participant is entitled.
9		(5) Electric and gas utilities subject to this Section
10		shall implement an Arrearage Reduction Program (ARP) for
11		plan participants as follows: for each month that a plan
12		participant timely pays his or her utility bill, the
13		utility shall apply a credit to a portion of the
14		participant's pre-program arrears, if any, equal to
15		one-twelfth of such arrearage provided that the total
16		amount of arrearage credits shall equal no more than $1,000
17		annually for each participant for gas and no more than
18		$1,000 annually for each participant for electricity. In
19		the third year of the PIPP, the Department, in consultation
20		with the Policy Advisory Council established pursuant to
21		Section 5 of this Act, shall determine by rule an
22		appropriate per participant total cap on such amounts, if
23		any. Those plan participants participating in the ARP shall
24		not be subject to the imposition of any additional late
25		payment fees on pre-program arrears covered by the ARP. In
26		all other respects, the utility shall bill and collect the

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1		monthly bill of a plan participant pursuant to the same
2		rules, regulations, programs and policies as applicable to
3		residential customers generally. Participation in the
4		Arrearage Reduction Program shall be limited to the maximum
5		amount of funds available as set forth in subsection (f) of
6		Section 13 of this Act. In the event any donated funds
7		under Section 13 of this Act are specifically designated
8		for the purpose of funding the ARP, the Department shall
9		remit such amounts to the utilities upon verification that
10		such funds are needed to fund the ARP. Nothing in this
11		Section shall preclude a utility from continuing to
12		implement, and apply credits under, an ARP in the event
13		that the PIPP or LIHEAP is suspended due to lack of funding
14		such that the plan participant does not receive a benefit
15		under either the PIPP or LIHEAP.
16		(5.5) In addition to the ARP described in paragraph (5)
17		of this subsection (c), utilities may also implement a
18		Supplemental Arrearage Reduction Program (SARP) for
19		eligible participants who are not able to become plan
20		participants due to PIPP timing or funding constraints. If
21		a utility elects to implement a SARP, it shall be
22		administered as follows: for each month that a SARP
23		participant timely pays his or her utility bill, the
24		utility shall apply a credit to a portion of the
25		participant's pre-program arrears, if any, equal to
26		one-twelfth of such arrearage, provided that the utility

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1		may limit the total amount of arrearage credits to no more
2		than $1,000 annually for each participant for gas and no
3		more than $1,000 annually for each participant for
4		electricity. SARP participants shall not be subject to the
5		imposition of any additional late payment fees on
6		pre-program arrears covered by the SARP. In all other
7		respects, the utility shall bill and collect the monthly
8		bill of a SARP participant under the same rules,
9		regulations, programs, and policies as applicable to
10		residential customers generally. Participation in the SARP
11		shall be limited to the maximum amount of funds available
12		as set forth in subsection (f) of Section 13 of this Act.
13		In the event any donated funds under Section 13 of this Act
14		are specifically designated for the purpose of funding the
15		SARP, the Department shall remit such amounts to the
16		utilities upon verification that such funds are needed to
17		fund the SARP.
18		(6) The Department may terminate a plan participant's
19		eligibility for the PIP Plan upon notification by the
20		utility that the participant's monthly utility payment is
21		more than 45 days past due.
22		(7) The Department, in consultation with the Policy
23		Advisory Council, may adjust the number of PIP Plan
24		participants annually, if necessary, to match the
25		availability of funds. Any plan participant who qualifies
26		for a PIPP credit under a utility's PIPP shall be entitled

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1		to participate in and receive a credit under such utility's
2		ARP for so long as such utility has ARP funds available,
3		regardless of whether the customer's participation under
4		another utility's PIPP or ARP has been curtailed or limited
5		because of a lack of funds.
6		(8) The Department shall fully implement the PIPP at
7		the earliest possible date it is able to effectively
8		administer the PIPP. Within 90 days of the effective date
9		of this amendatory Act of the 96th General Assembly, the
10		Department shall, in consultation with utility companies,
11		participating alternative suppliers, LAAs and the Illinois
12		Commerce Commission (Commission), issue a detailed
13		implementation plan which shall include detailed testing
14		protocols and analysis of the capacity for implementation
15		by the LAAs and utilities. Such consultation process also
16		shall address how to implement the PIPP in the most
17		cost-effective and timely manner, and shall identify
18		opportunities for relying on the expertise of utilities,
19		LAAs and the Commission. Following the implementation of
20		the testing protocols, the Department shall issue a written
21		report on the feasibility of full or gradual
22		implementation. The PIPP shall be fully implemented by
23		September 1, 2011, but may be phased in prior to that date.
24		(9) As part of the screening process established under
25		item (1) of this subsection (c), the Department and LAAs
26		shall assess whether any energy efficiency or demand

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1		response measures are available to the plan participant at
2		no cost, and if so, the participant shall enroll in any
3		such program for which he or she is eligible. The LAAs
4		shall assist the participant in the applicable enrollment
5		or application process.
6		(10) Each alternative retail electric and gas supplier
7		serving residential customers shall elect whether to
8		participate in the PIPP or ARP described in this Section.
9		Any such supplier electing to participate in the PIPP shall
10		provide to the Department such information as the
11		Department may require, including, without limitation,
12		information sufficient for the Department to determine the
13		proportionate allocation of credits between the
14		alternative supplier and the utility. If a utility in whose
15		service territory an alternative supplier serves customers
16		contributes money to the ARP fund which is not recovered
17		from ratepayers, then an alternative supplier which
18		participates in ARP in that utility's service territory
19		shall also contribute to the ARP fund in an amount that is
20		commensurate with the number of alternative supplier
21		customers who elect to participate in the program.
22		(d) The Department, in consultation with the Policy
23		Advisory Council, shall develop and implement a program to
24		educate customers about the PIP Plan and about their rights and
25		responsibilities under the percentage of income component. The
26		Department, in consultation with the Policy Advisory Council,

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1		shall establish a process that LAAs shall use to contact
2		customers in jeopardy of losing eligibility due to late
3		payments. The Department shall ensure that LAAs are adequately
4		funded to perform all necessary educational tasks.
5		(e) The PIPP shall be administered in a manner which
6		ensures that credits to plan participants will not be counted
7		as income or as a resource in other means-tested assistance
8		programs for low-income households or otherwise result in the
9		loss of federal or State assistance dollars for low-income
10		households.
11		(f) In order to ensure that implementation costs are
12		minimized, the Department and utilities shall work together to
13		identify cost-effective ways to transfer information
14		electronically and to employ available protocols that will
15		minimize their respective administrative costs as follows:
16		(1) The Commission may require utilities to provide
17		such information on customer usage and billing and payment
18		information as required by the Department to implement the
19		PIP Plan and to provide written notices and communications
20		to plan participants.
21		(2) Each utility and participating alternative
22		supplier shall file annual reports with the Department and
23		the Commission that cumulatively summarize and update
24		program information as required by the Commission's rules.
25		The reports shall track implementation costs and contain
26		such information as is necessary to evaluate the success of

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1		the PIPP.
2		(3) The Department and the Commission shall have the
3		authority to promulgate rules and regulations necessary to
4		execute and administer the provisions of this Section.
5		(g) Each utility shall be entitled to recover reasonable
6		administrative and operational costs incurred to comply with
7		this Section from the Supplemental Low Income Energy Assistance
8		Fund. The utility may net such costs against monies it would
9		otherwise remit to the Funds, and each utility shall include in
10		the annual report required under subsection (f) of this Section
11		an accounting for the funds collected.
12		(Source: P.A. 99-906, eff. 6-1-17.)
13		ARTICLE 35. HEALTH AND SAFETY
14		Section 35-5. The Environmental Protection Act is amended
15		by changing Sections 22.15, 55.6, and 57.11 as follows:
16		(415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
17		Sec. 22.15. Solid Waste Management Fund; fees.
18		(a) There is hereby created within the State Treasury a
19		special fund to be known as the Solid Waste Management Fund, to
20		be constituted from the fees collected by the State pursuant to
21		this Section, from repayments of loans made from the Fund for
22		solid waste projects, from registration fees collected
23		pursuant to the Consumer Electronics Recycling Act, and from

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1		amounts transferred into the Fund pursuant to Public Act
2		100-433. Moneys received by the Department of Commerce and
3		Economic Opportunity in repayment of loans made pursuant to the
4		Illinois Solid Waste Management Act shall be deposited into the
5		General Revenue Fund.
6		(b) The Agency shall assess and collect a fee in the amount
7		set forth herein from the owner or operator of each sanitary
8		landfill permitted or required to be permitted by the Agency to
9		dispose of solid waste if the sanitary landfill is located off
10		the site where such waste was produced and if such sanitary
11		landfill is owned, controlled, and operated by a person other
12		than the generator of such waste. The Agency shall deposit all
13		fees collected into the Solid Waste Management Fund. If a site
14		is contiguous to one or more landfills owned or operated by the
15		same person, the volumes permanently disposed of by each
16		landfill shall be combined for purposes of determining the fee
17		under this subsection. Beginning on July 1, 2018, and on the
18		first day of each month thereafter during fiscal years 2019
19		through 2021 and 2020, the State Comptroller shall direct and
20		State Treasurer shall transfer an amount equal to 1/12 of
21		$5,000,000 per fiscal year from the Solid Waste Management Fund
22		to the General Revenue Fund.
23		(1) If more than 150,000 cubic yards of non-hazardous
24		solid waste is permanently disposed of at a site in a
25		calendar year, the owner or operator shall either pay a fee
26		of 95 cents per cubic yard or, alternatively, the owner or

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1		operator may weigh the quantity of the solid waste
2		permanently disposed of with a device for which
3		certification has been obtained under the Weights and
4		Measures Act and pay a fee of $2.00 per ton of solid waste
5		permanently disposed of. In no case shall the fee collected
6		or paid by the owner or operator under this paragraph
7		exceed $1.55 per cubic yard or $3.27 per ton.
8		(2) If more than 100,000 cubic yards but not more than
9		150,000 cubic yards of non-hazardous waste is permanently
10		disposed of at a site in a calendar year, the owner or
11		operator shall pay a fee of $52,630.
12		(3) If more than 50,000 cubic yards but not more than
13		100,000 cubic yards of non-hazardous solid waste is
14		permanently disposed of at a site in a calendar year, the
15		owner or operator shall pay a fee of $23,790.
16		(4) If more than 10,000 cubic yards but not more than
17		50,000 cubic yards of non-hazardous solid waste is
18		permanently disposed of at a site in a calendar year, the
19		owner or operator shall pay a fee of $7,260.
20		(5) If not more than 10,000 cubic yards of
21		non-hazardous solid waste is permanently disposed of at a
22		site in a calendar year, the owner or operator shall pay a
23		fee of $1050.
24		(c) (Blank).
25		(d) The Agency shall establish rules relating to the
26		collection of the fees authorized by this Section. Such rules

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1		shall include, but not be limited to:
2		(1) necessary records identifying the quantities of
3		solid waste received or disposed;
4		(2) the form and submission of reports to accompany the
5		payment of fees to the Agency;
6		(3) the time and manner of payment of fees to the
7		Agency, which payments shall not be more often than
8		quarterly; and
9		(4) procedures setting forth criteria establishing
10		when an owner or operator may measure by weight or volume
11		during any given quarter or other fee payment period.
12		(e) Pursuant to appropriation, all monies in the Solid
13		Waste Management Fund shall be used by the Agency and the
14		Department of Commerce and Economic Opportunity for the
15		purposes set forth in this Section and in the Illinois Solid
16		Waste Management Act, including for the costs of fee collection
17		and administration, and for the administration of (1) the
18		Consumer Electronics Recycling Act and (2) until January 1,
19		2020, the Electronic Products Recycling and Reuse Act.
20		(f) The Agency is authorized to enter into such agreements
21		and to promulgate such rules as are necessary to carry out its
22		duties under this Section and the Illinois Solid Waste
23		Management Act.
24		(g) On the first day of January, April, July, and October
25		of each year, beginning on July 1, 1996, the State Comptroller
26		and Treasurer shall transfer $500,000 from the Solid Waste

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1		Management Fund to the Hazardous Waste Fund. Moneys transferred
2		under this subsection (g) shall be used only for the purposes
3		set forth in item (1) of subsection (d) of Section 22.2.
4		(h) The Agency is authorized to provide financial
5		assistance to units of local government for the performance of
6		inspecting, investigating and enforcement activities pursuant
7		to Section 4(r) at nonhazardous solid waste disposal sites.
8		(i) The Agency is authorized to conduct household waste
9		collection and disposal programs.
10		(j) A unit of local government, as defined in the Local
11		Solid Waste Disposal Act, in which a solid waste disposal
12		facility is located may establish a fee, tax, or surcharge with
13		regard to the permanent disposal of solid waste. All fees,
14		taxes, and surcharges collected under this subsection shall be
15		utilized for solid waste management purposes, including
16		long-term monitoring and maintenance of landfills, planning,
17		implementation, inspection, enforcement and other activities
18		consistent with the Solid Waste Management Act and the Local
19		Solid Waste Disposal Act, or for any other environment-related
20		purpose, including but not limited to an environment-related
21		public works project, but not for the construction of a new
22		pollution control facility other than a household hazardous
23		waste facility. However, the total fee, tax or surcharge
24		imposed by all units of local government under this subsection
25		(j) upon the solid waste disposal facility shall not exceed:
26		(1) 60¢ per cubic yard if more than 150,000 cubic yards

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1		of non-hazardous solid waste is permanently disposed of at
2		the site in a calendar year, unless the owner or operator
3		weighs the quantity of the solid waste received with a
4		device for which certification has been obtained under the
5		Weights and Measures Act, in which case the fee shall not
6		exceed $1.27 per ton of solid waste permanently disposed
7		of.
8		(2) $33,350 if more than 100,000 cubic yards, but not
9		more than 150,000 cubic yards, of non-hazardous waste is
10		permanently disposed of at the site in a calendar year.
11		(3) $15,500 if more than 50,000 cubic yards, but not
12		more than 100,000 cubic yards, of non-hazardous solid waste
13		is permanently disposed of at the site in a calendar year.
14		(4) $4,650 if more than 10,000 cubic yards, but not
15		more than 50,000 cubic yards, of non-hazardous solid waste
16		is permanently disposed of at the site in a calendar year.
17		(5) $650 if not more than 10,000 cubic yards of
18		non-hazardous solid waste is permanently disposed of at the
19		site in a calendar year.
20		The corporate authorities of the unit of local government
21		may use proceeds from the fee, tax, or surcharge to reimburse a
22		highway commissioner whose road district lies wholly or
23		partially within the corporate limits of the unit of local
24		government for expenses incurred in the removal of
25		nonhazardous, nonfluid municipal waste that has been dumped on
26		public property in violation of a State law or local ordinance.

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1		A county or Municipal Joint Action Agency that imposes a
2		fee, tax, or surcharge under this subsection may use the
3		proceeds thereof to reimburse a municipality that lies wholly
4		or partially within its boundaries for expenses incurred in the
5		removal of nonhazardous, nonfluid municipal waste that has been
6		dumped on public property in violation of a State law or local
7		ordinance.
8		If the fees are to be used to conduct a local sanitary
9		landfill inspection or enforcement program, the unit of local
10		government must enter into a written delegation agreement with
11		the Agency pursuant to subsection (r) of Section 4. The unit of
12		local government and the Agency shall enter into such a written
13		delegation agreement within 60 days after the establishment of
14		such fees. At least annually, the Agency shall conduct an audit
15		of the expenditures made by units of local government from the
16		funds granted by the Agency to the units of local government
17		for purposes of local sanitary landfill inspection and
18		enforcement programs, to ensure that the funds have been
19		expended for the prescribed purposes under the grant.
20		The fees, taxes or surcharges collected under this
21		subsection (j) shall be placed by the unit of local government
22		in a separate fund, and the interest received on the moneys in
23		the fund shall be credited to the fund. The monies in the fund
24		may be accumulated over a period of years to be expended in
25		accordance with this subsection.
26		A unit of local government, as defined in the Local Solid

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1		Waste Disposal Act, shall prepare and distribute to the Agency,
2		in April of each year, a report that details spending plans for
3		monies collected in accordance with this subsection. The report
4		will at a minimum include the following:
5		(1) The total monies collected pursuant to this
6		subsection.
7		(2) The most current balance of monies collected
8		pursuant to this subsection.
9		(3) An itemized accounting of all monies expended for
10		the previous year pursuant to this subsection.
11		(4) An estimation of monies to be collected for the
12		following 3 years pursuant to this subsection.
13		(5) A narrative detailing the general direction and
14		scope of future expenditures for one, 2 and 3 years.
15		The exemptions granted under Sections 22.16 and 22.16a, and
16		under subsection (k) of this Section, shall be applicable to
17		any fee, tax or surcharge imposed under this subsection (j);
18		except that the fee, tax or surcharge authorized to be imposed
19		under this subsection (j) may be made applicable by a unit of
20		local government to the permanent disposal of solid waste after
21		December 31, 1986, under any contract lawfully executed before
22		June 1, 1986 under which more than 150,000 cubic yards (or
23		50,000 tons) of solid waste is to be permanently disposed of,
24		even though the waste is exempt from the fee imposed by the
25		State under subsection (b) of this Section pursuant to an
26		exemption granted under Section 22.16.

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1		(k) In accordance with the findings and purposes of the
2		Illinois Solid Waste Management Act, beginning January 1, 1989
3		the fee under subsection (b) and the fee, tax or surcharge
4		under subsection (j) shall not apply to:
5		(1) waste which is hazardous waste;
6		(2) waste which is pollution control waste;
7		(3) waste from recycling, reclamation or reuse
8		processes which have been approved by the Agency as being
9		designed to remove any contaminant from wastes so as to
10		render such wastes reusable, provided that the process
11		renders at least 50% of the waste reusable;
12		(4) non-hazardous solid waste that is received at a
13		sanitary landfill and composted or recycled through a
14		process permitted by the Agency; or
15		(5) any landfill which is permitted by the Agency to
16		receive only demolition or construction debris or
17		landscape waste.
18		(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
19		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
20		8-14-18; 101-10, eff. 6-5-19.)
21		(415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
22		Sec. 55.6. Used Tire Management Fund.
23		(a) There is hereby created in the State Treasury a special
24		fund to be known as the Used Tire Management Fund. There shall
25		be deposited into the Fund all monies received as (1) recovered

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1		costs or proceeds from the sale of used tires under Section
2		55.3 of this Act, (2) repayment of loans from the Used Tire
3		Management Fund, or (3) penalties or punitive damages for
4		violations of this Title, except as provided by subdivision
5		(b)(4) or (b)(4-5) of Section 42.
6		(b) Beginning January 1, 1992, in addition to any other
7		fees required by law, the owner or operator of each site
8		required to be registered or permitted under subsection (d) or
9		(d-5) of Section 55 shall pay to the Agency an annual fee of
10		$100. Fees collected under this subsection shall be deposited
11		into the Environmental Protection Permit and Inspection Fund.
12		(c) Pursuant to appropriation, moneys up to an amount of $4
13		million per fiscal year from the Used Tire Management Fund
14		shall be allocated as follows:
15		(1) 38% shall be available to the Agency for the
16		following purposes, provided that priority shall be given
17		to item (i):
18		(i) To undertake preventive, corrective or removal
19		action as authorized by and in accordance with Section
20		55.3, and to recover costs in accordance with Section
21		55.3.
22		(ii) For the performance of inspection and
23		enforcement activities for used and waste tire sites.
24		(iii) (Blank).
25		(iv) To provide financial assistance to units of
26		local government for the performance of inspecting,

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1		investigating and enforcement activities pursuant to
2		subsection (r) of Section 4 at used and waste tire
3		sites.
4		(v) To provide financial assistance for used and
5		waste tire collection projects sponsored by local
6		government or not-for-profit corporations.
7		(vi) For the costs of fee collection and
8		administration relating to used and waste tires, and to
9		accomplish such other purposes as are authorized by
10		this Act and regulations thereunder.
11		(vii) To provide financial assistance to units of
12		local government and private industry for the purposes
13		of:
14		(A) assisting in the establishment of
15		facilities and programs to collect, process, and
16		utilize used and waste tires and tire-derived
17		materials;
18		(B) demonstrating the feasibility of
19		innovative technologies as a means of collecting,
20		storing, processing, and utilizing used and waste
21		tires and tire-derived materials; and
22		(C) applying demonstrated technologies as a
23		means of collecting, storing, processing, and
24		utilizing used and waste tires and tire-derived
25		materials.
26		(2) (Blank).

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1		(2.1) For the fiscal year beginning July 1, 2004 and
2		for all fiscal years thereafter, 23% shall be deposited
3		into the General Revenue Fund. Such For fiscal years 2019
4		and 2020 only, such transfers are at the direction of the
5		Department of Revenue, and shall be made within 30 days
6		after the end of each quarter.
7		(3) 25% shall be available to the Illinois Department
8		of Public Health for the following purposes:
9		(A) To investigate threats or potential threats to
10		the public health related to mosquitoes and other
11		vectors of disease associated with the improper
12		storage, handling and disposal of tires, improper
13		waste disposal, or natural conditions.
14		(B) To conduct surveillance and monitoring
15		activities for mosquitoes and other arthropod vectors
16		of disease, and surveillance of animals which provide a
17		reservoir for disease-producing organisms.
18		(C) To conduct training activities to promote
19		vector control programs and integrated pest management
20		as defined in the Vector Control Act.
21		(D) To respond to inquiries, investigate
22		complaints, conduct evaluations and provide technical
23		consultation to help reduce or eliminate public health
24		hazards and nuisance conditions associated with
25		mosquitoes and other vectors.
26		(E) To provide financial assistance to units of

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1		local government for training, investigation and
2		response to public nuisances associated with
3		mosquitoes and other vectors of disease.
4		(4) 2% shall be available to the Department of
5		Agriculture for its activities under the Illinois
6		Pesticide Act relating to used and waste tires.
7		(5) 2% shall be available to the Pollution Control
8		Board for administration of its activities relating to used
9		and waste tires.
10		(6) 10% shall be available to the University of
11		Illinois for the Prairie Research Institute to perform
12		research to study the biology, distribution, population
13		ecology, and biosystematics of tire-breeding arthropods,
14		especially mosquitoes, and the diseases they spread.
15		(d) By January 1, 1998, and biennially thereafter, each
16		State agency receiving an appropriation from the Used Tire
17		Management Fund shall report to the Governor and the General
18		Assembly on its activities relating to the Fund.
19		(e) Any monies appropriated from the Used Tire Management
20		Fund, but not obligated, shall revert to the Fund.
21		(f) In administering the provisions of subdivisions (1),
22		(2) and (3) of subsection (c) of this Section, the Agency, the
23		Department of Commerce and Economic Opportunity, and the
24		Illinois Department of Public Health shall ensure that
25		appropriate funding assistance is provided to any municipality
26		with a population over 1,000,000 or to any sanitary district

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1		which serves a population over 1,000,000.
2		(g) Pursuant to appropriation, monies in excess of $4
3		million per fiscal year from the Used Tire Management Fund
4		shall be used as follows:
5		(1) 55% shall be available to the Agency for the
6		following purposes, provided that priority shall be given
7		to subparagraph (A):
8		(A) To undertake preventive, corrective or renewed
9		action as authorized by and in accordance with Section
10		55.3 and to recover costs in accordance with Section
11		55.3.
12		(B) To provide financial assistance to units of
13		local government and private industry for the purposes
14		of:
15		(i) assisting in the establishment of
16		facilities and programs to collect, process, and
17		utilize used and waste tires and tire-derived
18		materials;
19		(ii) demonstrating the feasibility of
20		innovative technologies as a means of collecting,
21		storing, processing, and utilizing used and waste
22		tires and tire-derived materials; and
23		(iii) applying demonstrated technologies as a
24		means of collecting, storing, processing, and
25		utilizing used and waste tires and tire-derived
26		materials.

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1		(C) To provide grants to public universities for
2		vector-related research, disease-related research, and
3		for related laboratory-based equipment and field-based
4		equipment.
5		(2) (Blank).
6		(3) For the fiscal year beginning July 1, 2004 and for
7		all fiscal years thereafter, 45% shall be deposited into
8		the General Revenue Fund. Such For fiscal years 2019 and
9		2020 only, such transfers are at the direction of the
10		Department of Revenue, and shall be made within 30 days
11		after the end of each quarter.
12		(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
13		100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
14		8-14-18; 101-10, eff. 6-5-19.)
15		(415 ILCS 5/57.11)
16		Sec. 57.11. Underground Storage Tank Fund; creation.
17		(a) There is hereby created in the State Treasury a special
18		fund to be known as the Underground Storage Tank Fund. There
19		shall be deposited into the Underground Storage Tank Fund all
20		moneys received by the Office of the State Fire Marshal as fees
21		for underground storage tanks under Sections 4 and 5 of the
22		Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law,
23		and beginning July 1, 2013, payments pursuant to the Use Tax
24		Act, the Service Use Tax Act, the Service Occupation Tax Act,
25		and the Retailers' Occupation Tax Act. All amounts held in the

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1		Underground Storage Tank Fund shall be invested at interest by
2		the State Treasurer. All income earned from the investments
3		shall be deposited into the Underground Storage Tank Fund no
4		less frequently than quarterly. In addition to any other
5		transfers that may be provided for by law, beginning on July 1,
6		2018 and on the first day of each month thereafter during
7		fiscal years 2019 through 2021 and 2020 only, the State
8		Comptroller shall direct and the State Treasurer shall transfer
9		an amount equal to 1/12 of $10,000,000 from the Underground
10		Storage Tank Fund to the General Revenue Fund. Moneys in the
11		Underground Storage Tank Fund, pursuant to appropriation, may
12		be used by the Agency and the Office of the State Fire Marshal
13		for the following purposes:
14		(1) To take action authorized under Section 57.12 to
15		recover costs under Section 57.12.
16		(2) To assist in the reduction and mitigation of damage
17		caused by leaks from underground storage tanks, including
18		but not limited to, providing alternative water supplies to
19		persons whose drinking water has become contaminated as a
20		result of those leaks.
21		(3) To be used as a matching amount towards federal
22		assistance relative to the release of petroleum from
23		underground storage tanks.
24		(4) For the costs of administering activities of the
25		Agency and the Office of the State Fire Marshal relative to
26		the Underground Storage Tank Fund.

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1		(5) For payment of costs of corrective action incurred
2		by and indemnification to operators of underground storage
3		tanks as provided in this Title.
4		(6) For a total of 2 demonstration projects in amounts
5		in excess of a $10,000 deductible charge designed to assess
6		the viability of corrective action projects at sites which
7		have experienced contamination from petroleum releases.
8		Such demonstration projects shall be conducted in
9		accordance with the provision of this Title.
10		(7) Subject to appropriation, moneys in the
11		Underground Storage Tank Fund may also be used by the
12		Department of Revenue for the costs of administering its
13		activities relative to the Fund and for refunds provided
14		for in Section 13a.8 of the Motor Fuel Tax Act.
15		(b) Moneys in the Underground Storage Tank Fund may,
16		pursuant to appropriation, be used by the Office of the State
17		Fire Marshal or the Agency to take whatever emergency action is
18		necessary or appropriate to assure that the public health or
19		safety is not threatened whenever there is a release or
20		substantial threat of a release of petroleum from an
21		underground storage tank and for the costs of administering its
22		activities relative to the Underground Storage Tank Fund.
23		(c) Beginning July 1, 1993, the Governor shall certify to
24		the State Comptroller and State Treasurer the monthly amount
25		necessary to pay debt service on State obligations issued
26		pursuant to Section 6 of the General Obligation Bond Act. On

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1		the last day of each month, the Comptroller shall order
2		transferred and the Treasurer shall transfer from the
3		Underground Storage Tank Fund to the General Obligation Bond
4		Retirement and Interest Fund the amount certified by the
5		Governor, plus any cumulative deficiency in those transfers for
6		prior months.
7		(d) Except as provided in subsection (c) of this Section,
8		the Underground Storage Tank Fund is not subject to
9		administrative charges authorized under Section 8h of the State
10		Finance Act that would in any way transfer any funds from the
11		Underground Storage Tank Fund into any other fund of the State.
12		(e) Each fiscal year, subject to appropriation, the Agency
13		may commit up to $10,000,000 of the moneys in the Underground
14		Storage Tank Fund to the payment of corrective action costs for
15		legacy sites that meet one or more of the following criteria as
16		a result of the underground storage tank release: (i) the
17		presence of free product, (ii) contamination within a regulated
18		recharge area, a wellhead protection area, or the setback zone
19		of a potable water supply well, (iii) contamination extending
20		beyond the boundaries of the site where the release occurred,
21		or (iv) such other criteria as may be adopted in Agency rules.
22		(1) Fund moneys committed under this subsection (e)
23		shall be held in the Fund for payment of the corrective
24		action costs for which the moneys were committed.
25		(2) The Agency may adopt rules governing the commitment
26		of Fund moneys under this subsection (e).

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1		(3) This subsection (e) does not limit the use of Fund
2		moneys at legacy sites as otherwise provided under this
3		Title.
4		(4) For the purposes of this subsection (e), the term
5		"legacy site" means a site for which (i) an underground
6		storage tank release was reported prior to January 1, 2005,
7		(ii) the owner or operator has been determined eligible to
8		receive payment from the Fund for corrective action costs,
9		and (iii) the Agency did not receive any applications for
10		payment prior to January 1, 2010.
11		(f) Beginning July 1, 2013, if the amounts deposited into
12		the Fund from moneys received by the Office of the State Fire
13		Marshal as fees for underground storage tanks under Sections 4
14		and 5 of the Gasoline Storage Act and as fees pursuant to the
15		Motor Fuel Tax Law during a State fiscal year are sufficient to
16		pay all claims for payment by the fund received during that
17		State fiscal year, then the amount of any payments into the
18		fund pursuant to the Use Tax Act, the Service Use Tax Act, the
19		Service Occupation Tax Act, and the Retailers' Occupation Tax
20		Act during that State fiscal year shall be deposited as
21		follows: 75% thereof shall be paid into the State treasury and
22		25% shall be reserved in a special account and used only for
23		the transfer to the Common School Fund as part of the monthly
24		transfer from the General Revenue Fund in accordance with
25		Section 8a of the State Finance Act.
26		(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)

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1		ARTICLE 40. VEHICLES
2		Section 40-5. The Illinois Vehicle Code is amended by
3		changing Section 3-821 as follows:
4		(625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
5		Sec. 3-821. Miscellaneous registration and title fees.
6		(a) Except as provided under subsection (h), the fee to be
7		paid to the Secretary of State for the following certificates,
8		registrations or evidences of proper registration, or for
9		corrected or duplicate documents shall be in accordance with
10		the following schedule:
11 Certificate of Title, except for an all-terrain 12 vehicle or off-highway motorcycle, prior to July 1, 13 2019 $95 14 Certificate of Title, except for an all-terrain 15 vehicle, off-highway motorcycle, or motor home, mini 16 motor home or van camper, on and after July 1, 2019 $150 17 Certificate of Title for a motor home, mini motor 18 home, or van camper, on and after July 1,2019 $250 19 Certificate of Title for an all-terrain vehicle 20 or off-highway motorcycle $30 21 Certificate of Title for an all-terrain vehicle 22 or off-highway motorcycle used for production 23 agriculture, or accepted by a dealer in trade $13

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1 Certificate of Title for a low-speed vehicle $30 2 Transfer of Registration or any evidence of 3 proper registration $25 4 Duplicate Registration Card for plates or other 5 evidence of proper registration $3 6 Duplicate Registration Sticker or Stickers, each $20 7 Duplicate Certificate of Title, prior to July 1, 8 2019 $95 9 Duplicate Certificate of Title, on and after July 10 1, 2019 $50 11 Corrected Registration Card or Card for other 12 evidence of proper registration $3 13 Corrected Certificate of Title $50 $95 14 Salvage Certificate, prior to July 1, 2019 $4 15 Salvage Certificate, on and after July 1, 2019 $20 16 Fleet Reciprocity Permit $15 17 Prorate Decal $1 18 Prorate Backing Plate $3 19 Special Corrected Certificate of Title $15 20 Expedited Title Service (to be charged in addition 21 to other applicable fees) $30 22 Dealer Lien Release Certificate of Title $20 23
24		A special corrected certificate of title shall be issued
25		(i) to remove a co-owner's name due to the death of the
26		co-owner, to transfer title to a spouse if the decedent-spouse

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1		was the sole owner on the title, or due to a divorce; (ii) to
2		change a co-owner's name due to a marriage; or (iii) due to a
3		name change under Article XXI of the Code of Civil Procedure.
4		There shall be no fee paid for a Junking Certificate.
5		There shall be no fee paid for a certificate of title
6		issued to a county when the vehicle is forfeited to the county
7		under Article 36 of the Criminal Code of 2012.
8		For purposes of this Section, the fee for a corrected title
9		application that also results in the issuance of a duplicate
10		title shall be the same as the fee for a duplicate title.
11		(a-5) The Secretary of State may revoke a certificate of
12		title and registration card and issue a corrected certificate
13		of title and registration card, at no fee to the vehicle owner
14		or lienholder, if there is proof that the vehicle
15		identification number is erroneously shown on the original
16		certificate of title.
17		(a-10) The Secretary of State may issue, in connection with
18		the sale of a motor vehicle, a corrected title to a motor
19		vehicle dealer upon application and submittal of a lien release
20		letter from the lienholder listed in the files of the
21		Secretary. In the case of a title issued by another state, the
22		dealer must submit proof from the state that issued the last
23		title. The corrected title, which shall be known as a dealer
24		lien release certificate of title, shall be issued in the name
25		of the vehicle owner without the named lienholder. If the motor
26		vehicle is currently titled in a state other than Illinois, the

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1		applicant must submit either (i) a letter from the current
2		lienholder releasing the lien and stating that the lienholder
3		has possession of the title; or (ii) a letter from the current
4		lienholder releasing the lien and a copy of the records of the
5		department of motor vehicles for the state in which the vehicle
6		is titled, showing that the vehicle is titled in the name of
7		the applicant and that no liens are recorded other than the
8		lien for which a release has been submitted. The fee for the
9		dealer lien release certificate of title is $20.
10		(b) The Secretary may prescribe the maximum service charge
11		to be imposed upon an applicant for renewal of a registration
12		by any person authorized by law to receive and remit or
13		transmit to the Secretary such renewal application and fees
14		therewith.
15		(c) If payment is delivered to the Office of the Secretary
16		of State as payment of any fee or tax under this Code, and such
17		payment is not honored for any reason, the registrant or other
18		person tendering the payment remains liable for the payment of
19		such fee or tax. The Secretary of State may assess a service
20		charge of $25 in addition to the fee or tax due and owing for
21		all dishonored payments.
22		If the total amount then due and owing exceeds the sum of
23		$100 and has not been paid in full within 60 days from the date
24		the dishonored payment was first delivered to the Secretary of
25		State, the Secretary of State shall assess a penalty of 25% of
26		such amount remaining unpaid.

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1		All amounts payable under this Section shall be computed to
2		the nearest dollar. Out of each fee collected for dishonored
3		payments, $5 shall be deposited in the Secretary of State
4		Special Services Fund.
5		(d) The minimum fee and tax to be paid by any applicant for
6		apportionment of a fleet of vehicles under this Code shall be
7		$15 if the application was filed on or before the date
8		specified by the Secretary together with fees and taxes due. If
9		an application and the fees or taxes due are filed after the
10		date specified by the Secretary, the Secretary may prescribe
11		the payment of interest at the rate of 1/2 of 1% per month or
12		fraction thereof after such due date and a minimum of $8.
13		(e) Trucks, truck tractors, truck tractors with loads, and
14		motor buses, any one of which having a combined total weight in
15		excess of 12,000 lbs. shall file an application for a Fleet
16		Reciprocity Permit issued by the Secretary of State. This
17		permit shall be in the possession of any driver operating a
18		vehicle on Illinois highways. Any foreign licensed vehicle of
19		the second division operating at any time in Illinois without a
20		Fleet Reciprocity Permit or other proper Illinois
21		registration, shall subject the operator to the penalties
22		provided in Section 3-834 of this Code. For the purposes of
23		this Code, "Fleet Reciprocity Permit" means any second division
24		motor vehicle with a foreign license and used only in
25		interstate transportation of goods. The fee for such permit
26		shall be $15 per fleet which shall include all vehicles of the

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1		fleet being registered.
2		(f) For purposes of this Section, "all-terrain vehicle or
3		off-highway motorcycle used for production agriculture" means
4		any all-terrain vehicle or off-highway motorcycle used in the
5		raising of or the propagation of livestock, crops for sale for
6		human consumption, crops for livestock consumption, and
7		production seed stock grown for the propagation of feed grains
8		and the husbandry of animals or for the purpose of providing a
9		food product, including the husbandry of blood stock as a main
10		source of providing a food product. "All-terrain vehicle or
11		off-highway motorcycle used in production agriculture" also
12		means any all-terrain vehicle or off-highway motorcycle used in
13		animal husbandry, floriculture, aquaculture, horticulture, and
14		viticulture.
15		(g) All of the proceeds of the additional fees imposed by
16		Public Act 96-34 shall be deposited into the Capital Projects
17		Fund.
18		(h) The fee for a duplicate registration sticker or
19		stickers shall be the amount required under subsection (a) or
20		the vehicle's annual registration fee amount, whichever is
21		less.
22		(i) All of the proceeds of the additional fees imposed by
23		this amendatory Act of the 101st General Assembly shall be
24		deposited into the Road Fund.
25		(Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19;
26		101-604, eff. 12-13-19.)

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1		ARTICLE 45. COURTS AND CORRECTIONS
2		Section 45-5. The Clerks of Courts Act is amended by
3		changing Section 27.3b-1 as follows:
4		(705 ILCS 105/27.3b-1)
5		Sec. 27.3b-1. Minimum fines; disbursement of fines.
6		(a) Unless otherwise specified by law, the minimum fine for
7		a conviction or supervision disposition on a minor traffic
8		offense is $25 and the minimum fine for a conviction,
9		supervision disposition, or violation based upon a plea of
10		guilty or finding of guilt for any other offense is $75. If the
11		court finds that the fine would impose an undue burden on the
12		victim, the court may reduce or waive the fine. In this
13		subsection (a), "victim" shall not be construed to include the
14		defendant.
15		(b) Unless otherwise specified by law, all fines imposed on
16		a misdemeanor offense, other than a traffic, conservation, or
17		driving under the influence offense, or on a felony offense
18		shall be disbursed within 60 days after receipt by the circuit
19		clerk to the county treasurer for deposit into the county's
20		General Fund. Unless otherwise specified by law, all fines
21		imposed on an ordinance offense or a misdemeanor traffic,
22		misdemeanor conservation, or misdemeanor driving under the
23		influence offense shall be disbursed within 60 days after

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1		receipt by the circuit clerk to the treasurer of the unit of
2		government of the arresting agency. If the arresting agency is
3		the office of the sheriff, the county treasurer shall deposit
4		the portion into a fund to support the law enforcement
5		operations of the office of the sheriff. If the arresting
6		agency is a State agency, the State Treasurer shall deposit the
7		portion as follows:
8		(1) if the arresting agency is the Department of State
9		Police, into the State Police Law Enforcement
10		Administration Fund;
11		(2) if the arresting agency is the Department of
12		Natural Resources, into the Conservation Police Operations
13		Assistance Fund;
14		(3) if the arresting agency is the Secretary of State,
15		into the Secretary of State Police Services Fund; and
16		(4) if the arresting agency is the Illinois Commerce
17		Commission, into the Transportation Regulatory Public
18		Utility Fund.
19		(Source: P.A. 100-987, eff. 7-1-19.)
20		Section 45-10. The Criminal and Traffic Assessment Act is
21		amended by changing Sections 10-5 and 15-70 as follows:
22		(705 ILCS 135/10-5)
23		(Section scheduled to be repealed on January 1, 2021)
24		Sec. 10-5. Funds.

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1		(a) All money collected by the Clerk of the Circuit Court
2		under Article 15 of this Act shall be remitted as directed in
3		Article 15 of this Act to the county treasurer, to the State
4		Treasurer, and to the treasurers of the units of local
5		government. If an amount payable to any of the treasurers is
6		less than $10, the clerk may postpone remitting the money until
7		$10 has accrued or by the end of fiscal year. The treasurers
8		shall deposit the money as indicated in the schedules, except,
9		in a county with a population of over 3,000,000, money remitted
10		to the county treasurer shall be subject to appropriation by
11		the county board. Any amount retained by the Clerk of the
12		Circuit Court in a county with a population of over 3,000,000
13		shall be subject to appropriation by the county board.
14		(b) The county treasurer or the treasurer of the unit of
15		local government may create the funds indicated in paragraphs
16		(1) through (5), (9), and (16) of subsection (d) of this
17		Section, if not already in existence. If a county or unit of
18		local government has not instituted, and does not plan to
19		institute a program that uses a particular fund, the treasurer
20		need not create the fund and may instead deposit the money
21		intended for the fund into the general fund of the county or
22		unit of local government for use in financing the court system.
23		(c) If the arresting agency is a State agency, the
24		arresting agency portion shall be remitted by the clerk of
25		court to the State Treasurer who shall deposit the portion as
26		follows:

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1		(1) if the arresting agency is the Department of State
2		Police, into the State Police Law Enforcement
3		Administration Fund;
4		(2) if the arresting agency is the Department of
5		Natural Resources, into the Conservation Police Operations
6		Assistance Fund;
7		(3) if the arresting agency is the Secretary of State,
8		into the Secretary of State Police Services Fund; and
9		(4) if the arresting agency is the Illinois Commerce
10		Commission, into the Transportation Regulatory Public
11		Utility Fund.
12		(d) Fund descriptions and provisions:
13		(1) The Court Automation Fund is to defray the expense,
14		borne by the county, of establishing and maintaining
15		automated record keeping systems in the Office of the Clerk
16		of the Circuit Court. The money shall be remitted monthly
17		by the clerk to the county treasurer and identified as
18		funds for the Circuit Court Clerk. The fund shall be
19		audited by the county auditor, and the board shall make
20		expenditures from the fund in payment of any costs related
21		to the automation of court records including hardware,
22		software, research and development costs, and personnel
23		costs related to the foregoing, provided that the
24		expenditure is approved by the clerk of the court and by
25		the chief judge of the circuit court or his or her
26		designee.

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1		(2) The Document Storage Fund is to defray the expense,
2		borne by the county, of establishing and maintaining a
3		document storage system and converting the records of the
4		circuit court clerk to electronic or micrographic storage.
5		The money shall be remitted monthly by the clerk to the
6		county treasurer and identified as funds for the circuit
7		court clerk. The fund shall be audited by the county
8		auditor, and the board shall make expenditure from the fund
9		in payment of any cost related to the storage of court
10		records, including hardware, software, research and
11		development costs, and personnel costs related to the
12		foregoing, provided that the expenditure is approved by the
13		clerk of the court.
14		(3) The Circuit Clerk Operations and Administration
15		Fund may be used to defray the expenses incurred for
16		collection and disbursement of the various assessment
17		schedules. The money shall be remitted monthly by the clerk
18		to the county treasurer and identified as funds for the
19		circuit court clerk.
20		(4) The State's Attorney Records Automation Fund is to
21		defray the expense of establishing and maintaining
22		automated record keeping systems in the offices of the
23		State's Attorney. The money shall be remitted monthly by
24		the clerk to the county treasurer for deposit into the
25		State's Attorney Records Automation Fund. Expenditures
26		from this fund may be made by the State's Attorney for

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1		hardware, software, and research and development related
2		to automated record keeping systems.
3		(5) The Public Defender Records Automation Fund is to
4		defray the expense of establishing and maintaining
5		automated record keeping systems in the offices of the
6		Public Defender. The money shall be remitted monthly by the
7		clerk to the county treasurer for deposit into the Public
8		Defender Records Automation Fund. Expenditures from this
9		fund may be made by the Public Defender for hardware,
10		software, and research and development related to
11		automated record keeping systems.
12		(6) The DUI Fund shall be used for enforcement and
13		prevention of driving while under the influence of alcohol,
14		other drug or drugs, intoxicating compound or compounds or
15		any combination thereof, as defined by Section 11-501 of
16		the Illinois Vehicle Code, including, but not limited to,
17		the purchase of law enforcement equipment and commodities
18		that will assist in the prevention of alcohol-related
19		criminal violence throughout the State; police officer
20		training and education in areas related to alcohol-related
21		crime, including, but not limited to, DUI training; and
22		police officer salaries, including, but not limited to,
23		salaries for hire-back funding for safety checkpoints,
24		saturation patrols, and liquor store sting operations. Any
25		moneys shall be used to purchase law enforcement equipment
26		that will assist in the prevention of alcohol-related

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1		criminal violence throughout the State. The money shall be
2		remitted monthly by the clerk to the State or local
3		treasurer for deposit as provided by law.
4		(7) The Trauma Center Fund shall be distributed as
5		provided under Section 3.225 of the Emergency Medical
6		Services (EMS) Systems Act.
7		(8) The Probation and Court Services Fund is to be
8		expended as described in Section 15.1 of the Probation and
9		Probation Officers Act.
10		(9) The Circuit Court Clerk Electronic Citation Fund
11		shall have the Circuit Court Clerk as the custodian, ex
12		officio, of the Fund and shall be used to perform the
13		duties required by the office for establishing and
14		maintaining electronic citations. The Fund shall be
15		audited by the county's auditor.
16		(10) The Drug Treatment Fund is a special fund in the
17		State treasury. Moneys in the Fund shall be expended as
18		provided in Section 411.2 of the Illinois Controlled
19		Substances Act.
20		(11) The Violent Crime Victims Assistance Fund is a
21		special fund in the State treasury to provide moneys for
22		the grants to be awarded under the Violent Crime Victims
23		Assistance Act.
24		(12) The Criminal Justice Information Projects Fund
25		shall be appropriated to and administered by the Illinois
26		Criminal Justice Information Authority for distribution to

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1		fund Department of State Police drug task forces and
2		Metropolitan Enforcement Groups, for the costs associated
3		with making grants from the Prescription Pill and Drug
4		Disposal Fund, for undertaking criminal justice
5		information projects, and for the operating and other
6		expenses of the Authority incidental to those criminal
7		justice information projects. The moneys deposited into
8		the Criminal Justice Information Projects Fund under
9		Sections 15-15 and 15-35 of this Act shall be appropriated
10		to and administered by the Illinois Criminal Justice
11		Information Authority for distribution to fund Department
12		of State Police drug task forces and Metropolitan
13		Enforcement Groups by dividing the funds equally by the
14		total number of Department of State Police drug task forces
15		and Illinois Metropolitan Enforcement Groups.
16		(13) The Sexual Assault Services Fund shall be
17		appropriated to the Department of Public Health. Upon
18		appropriation of moneys from the Sexual Assault Services
19		Fund, the Department of Public Health shall make grants of
20		these moneys to sexual assault organizations with whom the
21		Department has contracts for the purpose of providing
22		community-based services to victims of sexual assault.
23		Grants are in addition to, and are not substitutes for,
24		other grants authorized and made by the Department.
25		(14) The County Jail Medical Costs Fund is to help
26		defray the costs outlined in Section 17 of the County Jail

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1		Act. Moneys in the Fund shall be used solely for
2		reimbursement to the county of costs for medical expenses
3		and administration of the Fund.
4		(15) The Prisoner Review Board Vehicle and Equipment
5		Fund is a special fund in the State treasury. The Prisoner
6		Review Board shall, subject to appropriation by the General
7		Assembly and approval by the Secretary, use all moneys in
8		the Prisoner Review Board Vehicle and Equipment Fund for
9		the purchase and operation of vehicles and equipment.
10		(16) In each county in which a Children's Advocacy
11		Center provides services, a Child Advocacy Center Fund is
12		specifically for the operation and administration of the
13		Children's Advocacy Center, from which the county board
14		shall make grants to support the activities and services of
15		the Children's Advocacy Center within that county.
16		(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19.)
17		(705 ILCS 135/15-70)
18		(Section scheduled to be repealed on January 1, 2021)
19		Sec. 15-70. Conditional assessments. In addition to
20		payments under one of the Schedule of Assessments 1 through 13
21		of this Act, the court shall also order payment of any of the
22		following conditional assessment amounts for each sentenced
23		violation in the case to which a conditional assessment is
24		applicable, which shall be collected and remitted by the Clerk
25		of the Circuit Court as provided in this Section:

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1		(1) arson, residential arson, or aggravated arson,
2		$500 per conviction to the State Treasurer for deposit into
3		the Fire Prevention Fund;
4		(2) child pornography under Section 11-20.1 of the
5		Criminal Code of 1961 or the Criminal Code of 2012, $500
6		per conviction, unless more than one agency is responsible
7		for the arrest in which case the amount shall be remitted
8		to each unit of government equally:
9		(A) if the arresting agency is an agency of a unit
10		of local government, $500 to the treasurer of the unit
11		of local government for deposit into the unit of local
12		government's General Fund, except that if the
13		Department of State Police provides digital or
14		electronic forensic examination assistance, or both,
15		to the arresting agency then $100 to the State
16		Treasurer for deposit into the State Crime Laboratory
17		Fund; or
18		(B) if the arresting agency is the Department of
19		State Police, $500 to the State Treasurer for deposit
20		into the State Crime Laboratory Fund;
21		(3) crime laboratory drug analysis for a drug-related
22		offense involving possession or delivery of cannabis or
23		possession or delivery of a controlled substance as defined
24		in the Cannabis Control Act, the Illinois Controlled
25		Substances Act, or the Methamphetamine Control and
26		Community Protection Act, $100 reimbursement for

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1		laboratory analysis, as set forth in subsection (f) of
2		Section 5-9-1.4 of the Unified Code of Corrections;
3		(4) DNA analysis, $250 on each conviction in which it
4		was used to the State Treasurer for deposit into the State
5		Offender DNA Identification System Fund as set forth in
6		Section 5-4-3 of the Unified Code of Corrections;
7		(5) DUI analysis, $150 on each sentenced violation in
8		which it was used as set forth in subsection (f) of Section
9		5-9-1.9 of the Unified Code of Corrections;
10		(6) drug-related offense involving possession or
11		delivery of cannabis or possession or delivery of a
12		controlled substance, other than methamphetamine, as
13		defined in the Cannabis Control Act or the Illinois
14		Controlled Substances Act, an amount not less than the full
15		street value of the cannabis or controlled substance seized
16		for each conviction to be disbursed as follows:
17		(A) 12.5% of the street value assessment shall be
18		paid into the Youth Drug Abuse Prevention Fund, to be
19		used by the Department of Human Services for the
20		funding of programs and services for drug-abuse
21		treatment, and prevention and education services;
22		(B) 37.5% to the county in which the charge was
23		prosecuted, to be deposited into the county General
24		Fund;
25		(C) 50% to the treasurer of the arresting law
26		enforcement agency of the municipality or county, or to

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1		the State Treasurer if the arresting agency was a state
2		agency;
3		(D) if the arrest was made in combination with
4		multiple law enforcement agencies, the clerk shall
5		equitably allocate the portion in subparagraph (C) of
6		this paragraph (6) among the law enforcement agencies
7		involved in the arrest;
8		(6.5) Kane County or Will County, in felony,
9		misdemeanor, local or county ordinance, traffic, or
10		conservation cases, up to $30 as set by the county board
11		under Section 5-1101.3 of the Counties Code upon the entry
12		of a judgment of conviction, an order of supervision, or a
13		sentence of probation without entry of judgment under
14		Section 10 of the Cannabis Control Act, Section 410 of the
15		Illinois Controlled Substances Act, Section 70 of the
16		Methamphetamine Control and Community Protection Act,
17		Section 12-4.3 or subdivision (b)(1) of Section 12-3.05 of
18		the Criminal Code of 1961 or the Criminal Code of 2012,
19		Section 10-102 of the Illinois Alcoholism and Other Drug
20		Dependency Act, or Section 10 of the Steroid Control Act;
21		except in local or county ordinance, traffic, and
22		conservation cases, if fines are paid in full without a
23		court appearance, then the assessment shall not be imposed
24		or collected. Distribution of assessments collected under
25		this paragraph (6.5) shall be as provided in Section
26		5-1101.3 of the Counties Code;

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1		(7) methamphetamine-related offense involving
2		possession or delivery of methamphetamine or any salt of an
3		optical isomer of methamphetamine or possession of a
4		methamphetamine manufacturing material as set forth in
5		Section 10 of the Methamphetamine Control and Community
6		Protection Act with the intent to manufacture a substance
7		containing methamphetamine or salt of an optical isomer of
8		methamphetamine, an amount not less than the full street
9		value of the methamphetamine or salt of an optical isomer
10		of methamphetamine or methamphetamine manufacturing
11		materials seized for each conviction to be disbursed as
12		follows:
13		(A) 12.5% of the street value assessment shall be
14		paid into the Youth Drug Abuse Prevention Fund, to be
15		used by the Department of Human Services for the
16		funding of programs and services for drug-abuse
17		treatment, and prevention and education services;
18		(B) 37.5% to the county in which the charge was
19		prosecuted, to be deposited into the county General
20		Fund;
21		(C) 50% to the treasurer of the arresting law
22		enforcement agency of the municipality or county, or to
23		the State Treasurer if the arresting agency was a state
24		agency;
25		(D) if the arrest was made in combination with
26		multiple law enforcement agencies, the clerk shall

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1		equitably allocate the portion in subparagraph (C) of
2		this paragraph (6) among the law enforcement agencies
3		involved in the arrest;
4		(8) order of protection violation under Section 12-3.4
5		of the Criminal Code of 2012, $200 for each conviction to
6		the county treasurer for deposit into the Probation and
7		Court Services Fund for implementation of a domestic
8		violence surveillance program and any other assessments or
9		fees imposed under Section 5-9-1.16 of the Unified Code of
10		Corrections;
11		(9) order of protection violation, $25 for each
12		violation to the State Treasurer, for deposit into the
13		Domestic Violence Abuser Services Fund;
14		(10) prosecution by the State's Attorney of a:
15		(A) petty or business offense, $4 to the county
16		treasurer of which $2 deposited into the State's
17		Attorney Records Automation Fund and $2 into the Public
18		Defender Records Automation Fund;
19		(B) conservation or traffic offense, $2 to the
20		county treasurer for deposit into the State's Attorney
21		Records Automation Fund;
22		(11) speeding in a construction zone violation, $250 to
23		the State Treasurer for deposit into the Transportation
24		Safety Highway Hire-back Fund, unless (i) the violation
25		occurred on a highway other than an interstate highway and
26		(ii) a county police officer wrote the ticket for the

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1		violation, in which case to the county treasurer for
2		deposit into that county's Transportation Safety Highway
3		Hire-back Fund;
4		(12) supervision disposition on an offense under the
5		Illinois Vehicle Code or similar provision of a local
6		ordinance, 50 cents, unless waived by the court, into the
7		Prisoner Review Board Vehicle and Equipment Fund;
8		(13) victim and offender are family or household
9		members as defined in Section 103 of the Illinois Domestic
10		Violence Act of 1986 and offender pleads guilty or no
11		contest to or is convicted of murder, voluntary
12		manslaughter, involuntary manslaughter, burglary,
13		residential burglary, criminal trespass to residence,
14		criminal trespass to vehicle, criminal trespass to land,
15		criminal damage to property, telephone harassment,
16		kidnapping, aggravated kidnaping, unlawful restraint,
17		forcible detention, child abduction, indecent solicitation
18		of a child, sexual relations between siblings,
19		exploitation of a child, child pornography, assault,
20		aggravated assault, battery, aggravated battery, heinous
21		battery, aggravated battery of a child, domestic battery,
22		reckless conduct, intimidation, criminal sexual assault,
23		predatory criminal sexual assault of a child, aggravated
24		criminal sexual assault, criminal sexual abuse, aggravated
25		criminal sexual abuse, violation of an order of protection,
26		disorderly conduct, endangering the life or health of a

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1		child, child abandonment, contributing to dependency or
2		neglect of child, or cruelty to children and others, $200
3		for each sentenced violation to the State Treasurer for
4		deposit as follows: (i) for sexual assault, as defined in
5		Section 5-9-1.7 of the Unified Code of Corrections, when
6		the offender and victim are family members, one-half to the
7		Domestic Violence Shelter and Service Fund, and one-half to
8		the Sexual Assault Services Fund; (ii) for the remaining
9		offenses to the Domestic Violence Shelter and Service Fund;
10		(14) violation of Section 11-501 of the Illinois
11		Vehicle Code, Section 5-7 of the Snowmobile Registration
12		and Safety Act, Section 5-16 of the Boat Registration and
13		Safety Act, or a similar provision, whose operation of a
14		motor vehicle, snowmobile, or watercraft while in
15		violation of Section 11-501, Section 5-7 of the Snowmobile
16		Registration and Safety Act, Section 5-16 of the Boat
17		Registration and Safety Act, or a similar provision
18		proximately caused an incident resulting in an appropriate
19		emergency response, $1,000 maximum to the public agency
20		that provided an emergency response related to the person's
21		violation, and if more than one agency responded, the
22		amount payable to public agencies shall be shared equally;
23		(15) violation of Section 401, 407, or 407.2 of the
24		Illinois Controlled Substances Act that proximately caused
25		any incident resulting in an appropriate drug-related
26		emergency response, $1,000 as reimbursement for the

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1		emergency response to the law enforcement agency that made
2		the arrest, and if more than one agency is responsible for
3		the arrest, the amount payable to law enforcement agencies
4		shall be shared equally;
5		(16) violation of reckless driving, aggravated
6		reckless driving, or driving 26 miles per hour or more in
7		excess of the speed limit that triggered an emergency
8		response, $1,000 maximum reimbursement for the emergency
9		response to be distributed in its entirety to a public
10		agency that provided an emergency response related to the
11		person's violation, and if more than one agency responded,
12		the amount payable to public agencies shall be shared
13		equally;
14		(17) violation based upon each plea of guilty,
15		stipulation of facts, or finding of guilt resulting in a
16		judgment of conviction or order of supervision for an
17		offense under Section 10-9, 11-14.1, 11-14.3, or 11-18 of
18		the Criminal Code of 2012 that results in the imposition of
19		a fine, to be distributed as follows:
20		(A) $50 to the county treasurer for deposit into
21		the Circuit Court Clerk Operation and Administrative
22		Fund to cover the costs in administering this paragraph
23		(17);
24		(B) $300 to the State Treasurer who shall deposit
25		the portion as follows:
26		(i) if the arresting or investigating agency

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1		is the Department of State Police, into the State
2		Police Law Enforcement Administration Fund;
3		(ii) if the arresting or investigating agency
4		is the Department of Natural Resources, into the
5		Conservation Police Operations Assistance Fund;
6		(iii) if the arresting or investigating agency
7		is the Secretary of State, into the Secretary of
8		State Police Services Fund;
9		(iv) if the arresting or investigating agency
10		is the Illinois Commerce Commission, into the
11		Transportation Regulatory Public Utility Fund; or
12		(v) if more than one of the State agencies in
13		this subparagraph (B) is the arresting or
14		investigating agency, then equal shares with the
15		shares deposited as provided in the applicable
16		items (i) through (iv) of this subparagraph (B);
17		and
18		(C) the remainder for deposit into the Specialized
19		Services for Survivors of Human Trafficking Fund;
20		(18) weapons violation under Section 24-1.1, 24-1.2,
21		or 24-1.5 of the Criminal Code of 1961 or the Criminal Code
22		of 2012, $100 for each conviction to the State Treasurer
23		for deposit into the Trauma Center Fund; and
24		(19) violation of subsection (c) of Section 11-907 of
25		the Illinois Vehicle Code, $250 to the State Treasurer for
26		deposit into the Scott's Law Fund, unless a county or

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1		municipal police officer wrote the ticket for the
2		violation, in which case to the county treasurer for
3		deposit into that county's or municipality's
4		Transportation Safety Highway Hire-back Fund to be used as
5		provided in subsection (j) of Section 11-907 of the
6		Illinois Vehicle Code.
7		(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19;
8		101-173, eff. 1-1-20.)
9		Section 45-15. The Unified Code of Corrections is amended
10		by changing Sections 3-12-3a and 3-12-6 as follows:
11		(730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
12		Sec. 3-12-3a. Contracts, leases, and business agreements.
13		(a) The Department shall promulgate such rules and policies
14		as it deems necessary to establish, manage, and operate its
15		Illinois Correctional Industries division for the purpose of
16		utilizing committed persons in the manufacture of food stuffs,
17		finished goods or wares. To the extent not inconsistent with
18		the function and role of the ICI, the Department may enter into
19		a contract, lease, or other type of business agreement, not to
20		exceed 20 years, with any private corporation, partnership,
21		person, or other business entity for the purpose of utilizing
22		committed persons in the provision of services or for any other
23		business or commercial enterprise deemed by the Department to
24		be consistent with proper training and rehabilitation of

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1		committed persons.
2		Except as otherwise provided in this paragraph, Illinois
3		Correctional Industries' spending authority shall be separate
4		and apart from the Department's budget and appropriations.
5		Control of Illinois Correctional Industries accounting
6		processes and budget requests to the General Assembly, other
7		budgetary processes, audits by the Office of the Auditor
8		General, and computer processes shall be returned to Illinois
9		Correctional Industries. For fiscal year 2021 only, its
10		spending authority shall no longer be separate and apart from
11		the Department's budget and appropriations, and the Department
12		shall control its accounting processes, budgets, audits and
13		computer processes in accordance with any Department rules and
14		policies.
15		(b) The Department shall be permitted to construct
16		buildings on State property for the purposes identified in
17		subsection (a) and to lease for a period not to exceed 20 years
18		any building or portion thereof on State property for the
19		purposes identified in subsection (a).
20		(c) Any contract or other business agreement referenced in
21		subsection (a) shall include a provision requiring that all
22		committed persons assigned receive in connection with their
23		assignment such vocational training and/or apprenticeship
24		programs as the Department deems appropriate.
25		(d) Committed persons assigned in accordance with this
26		Section shall be compensated in accordance with the provisions

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1		of Section 3-12-5.
2		(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10; 97-333,
3		eff. 8-12-11.)
4		(730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
5		Sec. 3-12-6. Programs. Through its Illinois Correctional
6		Industries division, the Department shall establish
7		commercial, business, and manufacturing programs for the sale
8		of finished goods and processed food and beverages to the
9		State, its political units, agencies, and other public
10		institutions. Illinois Correctional Industries shall
11		establish, operate, and maintain manufacturing and food and
12		beverage production in the Department facilities and provide
13		food for the Department institutions and for the mental health
14		and developmental disabilities institutions of the Department
15		of Human Services and the institutions of the Department of
16		Veterans' Affairs.
17		Illinois Correctional Industries shall be administered by
18		a chief executive officer. The chief executive officer shall
19		report to the Director of the Department or the Director's
20		designee. The chief executive officer shall administer the
21		commercial and business programs of ICI for inmate workers in
22		the custody of the Department of Corrections.
23		The chief executive officer shall have such assistants as
24		are required for sales staff, manufacturing, budget, fiscal,
25		accounting, computer, human services, and personnel as

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1		necessary to run its commercial and business programs.
2		Illinois Correctional Industries shall have a financial
3		officer who shall report to the chief executive officer. The
4		financial officer shall: (i) assist in the development and
5		presentation of the Department budget submission; (ii) manage
6		and control the spending authority of ICI; and (iii) provide
7		oversight of the financial activities of ICI, both internally
8		and through coordination with the Department fiscal operations
9		personnel, including accounting processes, budget submissions,
10		other budgetary processes, audits by the Office of the Auditor
11		General, and computer processes. For fiscal year 2021 only, the
12		financial officer shall coordinate and cooperate with the
13		Department's chief financial officer to perform the functions
14		listed in this paragraph.
15		Illinois Correctional Industries shall be located in
16		Springfield. The chief executive officer of Illinois
17		Correctional Industries shall assign personnel to direct the
18		production of goods and shall employ committed persons assigned
19		by the chief administrative officer. The Department of
20		Corrections may direct such other vocational programs as it
21		deems necessary for the rehabilitation of inmates, which shall
22		be separate and apart from, and not in conflict with, programs
23		of Illinois Correctional Industries.
24		(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10.)
25		ARTICLE 50. RETIREMENT SYSTEM CONTRIBUTIONS

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1		Section 50-5. The Revised Uniform Unclaimed Property Act is
2		amended by changing Section 15-801 as follows:
3		(765 ILCS 1026/15-801)
4		Sec. 15-801. Deposit of funds by administrator.
5		(a) Except as otherwise provided in this Section, the
6		administrator shall deposit in the Unclaimed Property Trust
7		Fund all funds received under this Act, including proceeds from
8		the sale of property under Article 7. The administrator may
9		deposit any amount in the Unclaimed Property Trust Fund into
10		the State Pensions Fund during the fiscal year at his or her
11		discretion; however, he or she shall, on April 15 and October
12		15 of each year, deposit any amount in the Unclaimed Property
13		Trust Fund exceeding $2,500,000 into the State Pensions Fund.
14		If on either April 15 or October 15, the administrator
15		determines that a balance of $2,500,000 is insufficient for the
16		prompt payment of unclaimed property claims authorized under
17		this Act, the administrator may retain more than $2,500,000 in
18		the Unclaimed Property Trust Fund in order to ensure the prompt
19		payment of claims. Beginning in State fiscal year 2022 2021,
20		all amounts that are deposited into the State Pensions Fund
21		from the Unclaimed Property Trust Fund shall be apportioned to
22		the designated retirement systems as provided in subsection
23		(c-6) of Section 8.12 of the State Finance Act to reduce their
24		actuarial reserve deficiencies.

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1		(b) The administrator shall make prompt payment of claims
2		he or she duly allows as provided for in this Act from the
3		Unclaimed Property Trust Fund. This shall constitute an
4		irrevocable and continuing appropriation of all amounts in the
5		Unclaimed Property Trust Fund necessary to make prompt payment
6		of claims duly allowed by the administrator pursuant to this
7		Act.
8		(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
9		101-10, eff. 6-5-19.)
10		ARTICLE 65. SPECIALIZED MENTAL HEALTH REHABILITATION
11		Section 65-5. The Specialized Mental Health Rehabilitation
12		Act of 2013 is amended by changing Section 5-106 as follows:
13		(210 ILCS 49/5-106)
14		Sec. 5-106. Therapeutic visit rates. For a facility
15		licensed under this Act by June 1, 2018 or provisionally
16		licensed under this Act by June 1, 2018, a payment shall be
17		made for therapeutic visits that have been indicated by an
18		interdisciplinary team as therapeutically beneficial. Payment
19		under this Section shall be at a rate of 75% of the facility's
20		current paid rate on July 27, 2018 (the effective date of
21		Public Act 100-646) and may not exceed 20 days in a fiscal year
22		and shall not exceed 10 days consecutively.
23		(Source: P.A. 100-646, eff. 7-27-18; 101-81, eff. 7-12-19.)

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1		ARTICLE 70. RESIDENTIAL SOUND INSULATION
2		Section 70-5. The State Finance Act is amended by changing
3		Sections 6z-20.1 and 8.53 as follows:
4		(30 ILCS 105/6z-20.1)
5		Sec. 6z-20.1. The State Aviation Program Fund and the
6		Sound-Reducing Windows and Doors Replacement Fund.
7		(a) The State Aviation Program Fund is created in the State
8		Treasury. Moneys in the Fund shall be used by the Department of
9		Transportation for the purposes of administering a State
10		Aviation Program. Subject to appropriation, the moneys shall be
11		used for the purpose of distributing grants to units of local
12		government to be used for airport-related purposes. Grants to
13		units of local government from the Fund shall be distributed
14		proportionately based on equal part enplanements, total cargo,
15		and airport operations. With regard to enplanements that occur
16		within a municipality with a population of over 500,000, grants
17		shall be distributed only to the municipality.
18		(b) For grants to a unit of government other than a
19		municipality with a population of more than 500,000,
20		"airport-related purposes" means the capital or operating
21		costs of: (1) an airport; (2) a local airport system; or (3)
22		any other local facility that is owned or operated by the
23		person or entity that owns or operates the airport that is

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1		directly and substantially related to the air transportation of
2		passengers or property as provided in 49 U.S.C. 47133,
3		including (i) the replacement of sound-reducing windows and
4		doors installed under the Residential Sound Insulation Program
5		and (ii) in-home air quality monitoring testing in residences
6		in which windows or doors were installed under the Residential
7		Sound Insulation Program.
8		(c) For grants to a municipality with a population of more
9		than 500,000, "airport-related purposes" means the capital
10		costs of: (1) an airport; (2) a local airport system; or (3)
11		any other local facility that (i) is owned or operated by a
12		person or entity that owns or operates an airport and (ii) is
13		directly and substantially related to the air transportation of
14		passengers or property, as provided in 49 40 U.S.C. 47133. For
15		grants to a municipality with a population of more than
16		500,000, "airport-related purposes" also means costs,
17		including administrative costs, associated with the
18		replacement of sound-reducing windows and doors installed
19		under the Residential Sound Insulation Program.
20		(d) In each State fiscal year, the first $7,500,000
21		attributable to a municipality with a population of more than
22		500,000, as provided in subsection (a) of this Section, shall
23		be transferred to the Sound-Reducing Windows and Doors
24		Replacement Fund, a special fund created in the State Treasury.
25		Subject to appropriation, the moneys in the Fund shall be used
26		for costs, including administrative costs, associated with the

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1		replacement of sound-reducing windows and doors installed
2		under the Residential Sound Insulation Program. Any amounts
3		attributable to a municipality with a population of more than
4		500,000 in excess of $7,500,000 in each State fiscal year shall
5		be distributed among the airports in that municipality based on
6		the same formula as prescribed in subsection (a) to be used for
7		airport-related purposes.
8		(Source: P.A. 101-10, eff. 6-5-19; revised 7-17-19.)
9		(30 ILCS 105/8.53)
10		Sec. 8.53. Fund transfers. As soon as practical after the
11		effective date of this amendatory Act of the 101st General
12		Assembly, for Fiscal Year 2020 only, the State Comptroller
13		shall direct and the State Treasurer shall transfer the amount
14		of $1,500,000 from the State and Local Sales Tax Reform Fund to
15		the Sound-Reducing Windows and Doors Replacement Fund. Any
16		amounts transferred under this Section shall be repaid no later
17		than June 30, 2020.
18		As soon as practical after the effective date of this
19		amendatory Act of the 101st General Assembly, for Fiscal Year
20		2021 only, the State Comptroller shall direct and the State
21		Treasurer shall transfer the amount of $1,500,000 from the
22		State and Local Sales Tax Reform Fund to the Sound-Reducing
23		Windows and Doors Replacement Fund. Any amounts transferred
24		under this Section shall be repaid on June 30, 2021, or as soon
25		as practical thereafter.

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1		(Source: P.A. 101-604, eff. 12-13-19.)
2		Section 70-10. The Illinois Municipal Code is amended by
3		changing Section 11-101-3 as follows:
4		(65 ILCS 5/11-101-3)
5		Sec. 11-101-3. Noise mitigation; air quality.
6		(a) A municipality that has implemented a Residential Sound
7		Insulation Program to mitigate aircraft noise shall perform
8		indoor air quality monitoring and laboratory analysis of
9		windows and doors installed pursuant to the Residential Sound
10		Insulation Program to determine whether there are any adverse
11		health impacts associated with off-gassing from such windows
12		and doors. Such monitoring and analysis shall be consistent
13		with applicable professional and industry standards. The
14		municipality shall make any final reports resulting from such
15		monitoring and analysis available to the public on the
16		municipality's website. The municipality shall develop a
17		science-based mitigation plan to address significant
18		health-related impacts, if any, associated with such windows
19		and doors as determined by the results of the monitoring and
20		analysis. In a municipality that has implemented a Residential
21		Sound Insulation Program to mitigate aircraft noise, if
22		requested by the homeowner pursuant to a process established by
23		the municipality, which process shall include, at a minimum,
24		notification in a newspaper of general circulation and a mailer

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1		sent to every address identified as a recipient of windows and
2		doors installed under the Residential Sound Insulation
3		Program, the municipality shall replace all windows and doors
4		installed under the Residential Sound Insulation Program in
5		such homes where one or more windows or doors have been found
6		to have caused offensive odors. Only those homeowners who
7		request that the municipality perform an odor inspection as
8		prescribed by the process established by the municipality
9		within 6 months of notification being published and mailers
10		being sent shall be eligible for odorous window and odorous
11		door replacement. Homes that have been identified by the
12		municipality as having odorous windows or doors are not
13		required to make said request to the municipality. The right to
14		make a claim for replacement and have it considered pursuant to
15		this Section shall not be affected by the fact of odor-related
16		claims made or odor-related products received pursuant to the
17		Residential Sound Insulation Program prior to June 5, 2019 (the
18		effective date of this Section). The municipality shall also
19		perform in-home air quality testing in residences in which
20		windows and doors are replaced under this Section. In order to
21		receive in-home air quality testing, a homeowner must request
22		such testing from the municipality, and the total number of
23		homes tested in any given year shall not exceed 25% of the
24		total number of homes in which windows and doors were replaced
25		under this Section in the prior calendar year.
26		(b) An advisory committee shall be formed, composed of the

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1		following: (i) 2 members of the municipality who reside in
2		homes that have received windows or doors pursuant to the
3		Residential Sound Insulation Program and have been identified
4		by the municipality as having odorous windows or doors,
5		appointed by the Secretary of Transportation; (ii) one employee
6		of the Aeronautics Division of the Department of
7		Transportation; and (iii) 2 employees of the municipality that
8		implemented the Residential Sound Insulation Program in
9		question. The advisory committee shall determine by majority
10		vote which homes contain windows or doors that cause offensive
11		odors and thus are eligible for replacement, shall promulgate a
12		list of such homes, and shall develop recommendations as to the
13		order in which homes are to receive window replacement. The
14		recommendations shall include reasonable and objective
15		criteria for determining which windows or doors are odorous,
16		consideration of the date of odor confirmation for
17		prioritization, severity of odor, geography and individual
18		hardship, and shall provide such recommendations to the
19		municipality. The advisory committee shall comply with the
20		requirements of the Open Meetings Act. The Chicago Department
21		of Aviation shall provide administrative support to the
22		commission. The municipality shall consider the
23		recommendations of the committee but shall retain final
24		decision-making authority over replacement of windows and
25		doors installed under the Residential Sound Insulation
26		Program, and shall comply with all federal, State, and local

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1		laws involving procurement. A municipality administering
2		claims pursuant to this Section shall provide to every address
3		identified as having submitted a valid claim under this Section
4		a quarterly report setting forth the municipality's activities
5		undertaken pursuant to this Section for that quarter. However,
6		the municipality shall replace windows and doors pursuant to
7		this Section only if, and to the extent, grants are distributed
8		to, and received by, the municipality from the Sound-Reducing
9		Windows and Doors Replacement Fund for the costs associated
10		with the replacement of sound-reducing windows and doors
11		installed under the Residential Sound Insulation Program
12		pursuant to Section 6z-20.1 of the State Finance Act. In
13		addition, the municipality shall revise its specifications for
14		procurement of windows for the Residential Sound Insulation
15		Program to address potential off-gassing from such windows in
16		future phases of the program. A municipality subject to the
17		Section shall not legislate or otherwise regulate with regard
18		to indoor air quality monitoring, laboratory analysis or
19		replacement requirements, except as provided in this Section,
20		but the foregoing restriction shall not limit said
21		municipality's taxing power.
22		(c) A home rule unit may not regulate indoor air quality
23		monitoring and laboratory analysis, and related mitigation and
24		mitigation plans, in a manner inconsistent with this Section.
25		This Section is a limitation of home rule powers and functions
26		under subsection (i) of Section 6 of Article VII of the

HB0357 Enrolled - 425 - LRB101 05160 RJF 50172 b
1		Illinois Constitution on the concurrent exercise by home rule
2		units of powers and functions exercised by the State.
3		(d) This Section shall not be construed to create a private
4		right of action.
5		(Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
6		ARTICLE 75. CORONAVIRUS BUSINESS INTERRUPTION GRANT PROGRAM
7		Section 75-5. The Department of Commerce and Economic
8		Opportunity Law of the Civil Administrative Code of Illinois is
9		amended by adding Section 605-1050 as follows:
10		(20 ILCS 605/605-1050 new)
11		Sec. 605-1050. Coronavirus Business Interruption Grant
12		Program (or BIG Program).
13		(a) Purpose. The Department may receive, directly or
14		indirectly, federal funds under the authority of legislation
15		passed in response to the Coronavirus epidemic including, but
16		not limited to, the Coronavirus Aid, Relief, and Economic
17		Security Act, P.L. 116-136 (the "CARES Act"). Section 5001 of
18		the CARES Act establishes the Coronavirus Relief Fund, which
19		authorizes the State to expend funds that are necessary to
20		respond to the COVID-19 public health emergency. The financial
21		support of Qualifying Businesses is a necessary expense under
22		federal guidance for implementing Section 5001 of the CARES
23		Act. Upon receipt or availability of such funds, and subject to

HB0357 Enrolled - 426 - LRB101 05160 RJF 50172 b
1		appropriations for their use, the Department shall administer a
2		program to provide financial assistance to Qualifying
3		Businesses that have experienced interruption of business or
4		other adverse conditions attributable to the COVID-19 public
5		health emergency. Support may be provided directly by the
6		Department to businesses and organizations or in cooperation
7		with a Qualified Partner. Financial assistance may include, but
8		not be limited to grants, expense reimbursements, or subsidies.
9		(b) From appropriations for the BIG Program, up to
10		$60,000,000 may be allotted to the repayment or conversion of
11		Eligible Loans made pursuant to the Department's Emergency Loan
12		Fund Program. An Eligible Loan may be repaid or converted
13		through a grant payment, subsidy, or reimbursement payment to
14		the recipient or, on behalf of the recipient, to the Qualified
15		Partner, or by any other lawful method.
16		(c) From appropriations for the BIG Program, the Department
17		shall provide financial assistance through grants, expense
18		reimbursements, or subsidies to Qualifying Businesses or a
19		Qualified Partner to cover expenses or losses incurred due to
20		the COVID-19 public health emergency. With a minimum of 50%
21		going to Qualified Businesses that enable critical support
22		services such as child care, day care, and early childhood
23		education, the BIG Program will reimburse costs or losses
24		incurred by Qualifying Businesses due to business interruption
25		caused by required closures, as authorized in federal guidance
26		regarding the Coronavirus Relief Fund. All spending related to

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1		this program must be reimbursable by the Federal Coronavirus
2		Relief Fund in accordance with Section 5001 of the federal
3		CARES Act and any related federal guidance, or the provisions
4		of any other federal source supporting the program.
5		(d) As more fully described in subsection (c), funds will
6		be appropriated to the BIG Program for distribution to or on
7		behalf of Qualifying Businesses. Of the funds appropriated, a
8		minimum of 30% shall be allotted for Qualified Businesses with
9		ZIP codes located in the most disproportionately impacted areas
10		of Illinois, based on positive COVID-19 cases.
11		(e) The Department shall coordinate with the Department of
12		Human Services with respect to making grants, expense
13		reimbursements or subsidies to any child care or day care
14		provider providing services under Section 9A-11 of the Illinois
15		Public Aid Code to determine what resources the Department of
16		Human Services may be providing to a child care or day care
17		provider under Section 9A-11 of the Illinois Public Aid Code.
18		(f) The Department may establish by rule administrative
19		procedures for the grant program, including any application
20		procedures, grant agreements, certifications, payment
21		methodologies, and other accountability measures that may be
22		imposed upon participants in the program. The emergency
23		rulemaking process may be used to promulgate the initial rules
24		of the grant program.
25		(g) Definitions. As used in this Section:
26		(1) "COVID-19" means the novel coronavirus disease

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1		deemed COVID-19 by the World Health Organization on
2		February 11, 2020.
3		(2) "Qualifying Business" means a business or
4		organization that is experiencing business interruption
5		due to the COVID-19 public health emergency and is eligible
6		for reimbursement as prescribed by Section 601(a) of the
7		Social Security Act and added by Section 5001 of the CARES
8		Act or other federal legislation addressing the COVID-19
9		crisis.
10		(3) "Eligible Loan" means a loan of up to $50,000 that
11		was deemed eligible for funding under the Department's
12		Emergency Loan Fund Program and for which repayment will be
13		eligible for reimbursement from Coronavirus Relief Fund
14		monies pursuant to Section 5001 of the federal CARES Act
15		and any related federal guidance.
16		(4) "Emergency Loan Fund Program", also referred to as
17		the "COVID-19 Emergency Relief Program", is a program
18		executed by the Department by which the State Small
19		Business Credit Initiative fund is utilized to guarantee
20		loans released by a financial intermediary or Qualified
21		Partner.
22		(5) "Qualified Partner" means a financial institution
23		or nonprofit with which the Department has entered into an
24		agreement or contract to provide or incentivize assistance
25		to Qualifying Businesses.
26		(h) Powers of the Department. The Department has the power

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1		to:
2		(1) provide grants, subsidies and expense
3		reimbursements to Qualified Businesses or, on behalf of
4		Qualified Businesses, to Qualified Partners from
5		appropriations to cover Qualified Businesses eligible
6		costs or losses incurred due to the COVID-19 public health
7		emergency, including losses caused by business
8		interruption or closure;
9		(2) enter into agreements, accept funds, issue grants,
10		and engage in cooperation with agencies of the federal
11		government, units of local government, financial
12		institutions, and nonprofit organizations to carry out the
13		purposes of this Program, and to use funds appropriated for
14		the BIG Program;
15		(3) prepare forms for application, notification,
16		contract, and other matters, and establish procedures,
17		rules, or regulations deemed necessary and appropriate to
18		carry out the provisions of this Section;
19		(4) provide staff, administration, and related support
20		required to manage the BIG Program and pay for the
21		staffing, administration, and related support;
22		(5) using data provided by the Illinois Department of
23		Public Health and other reputable sources, determine which
24		geographic regions in Illinois have been most
25		disproportionately impacted by the COVID-19 public health
26		emergency, considering factors of positive cases, positive

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1		case rates, and economic impact; and
2		(6) determine which industries and businesses in
3		Illinois have been most disproportionately impacted by the
4		COVID-19 public health emergency and establish procedures
5		that prioritize greatly impacted industries and
6		businesses, as well as Qualified Businesses that did not
7		receive paycheck protection program assistance.
8		Section 75-10. The Illinois Administrative Procedure Act
9		is amended by adding Section 5-45.3 as follows:
10		(5 ILCS 100/5-45.3 new)
11		Sec. 5-45.3. Emergency rulemaking; Coronavirus Business
12		Interruption Grant Program (or BIG Program). To provide for the
13		expeditious and timely implementation of the Coronavirus
14		Business Interruption Grant Program (or BIG Program),
15		emergency rules implementing the Coronavirus Business
16		Interruption Grant Program (or BIG Program) may be adopted in
17		accordance with Section 5-45 by the Department of Commerce and
18		Economic Opportunity. The adoption of emergency rules
19		authorized by Section 5-45 and this Section is deemed to be
20		necessary for the public interest, safety, and welfare.
21		This Section is repealed on January 1, 2026.
22		ARTICLE 80. PANDEMIC RELATED STABILITY PAYMENTS
23		FOR HEALTH CARE PROVIDERS

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1		Section 80-5. The Illinois Public Aid Code is amended by
2		adding Section 5-5.7a as follows:
3		(305 ILCS 5/5-5.7a new)
4		Sec. 5-5.7a. Pandemic related stability payments for
5		health care providers. Notwithstanding other provisions of
6		law, and in accordance with the Illinois Emergency Management
7		Agency, the Department of Healthcare and Family Services shall
8		develop a process to distribute pandemic related stability
9		payments, from federal sources dedicated for such purposes, to
10		health care providers that are providing care to recipients
11		under the Medical Assistance Program. For provider types
12		serving residents who are recipients of medical assistance
13		under this Code and are funded by other State agencies, the
14		Department will coordinate the distribution process of the
15		pandemic related stability payments. Federal sources dedicated
16		to pandemic related payments include, but are not limited to,
17		funds distributed to the State of Illinois from the Coronavirus
18		Relief Fund pursuant to the Coronavirus Aid, Relief, and
19		Economic Security Act ("CARES Act") and appropriated to the
20		Department for such purpose during Fiscal Years 2020 and 2021.
21		(1) Pandemic related stability payments for these
22		providers shall be separate and apart from any rate
23		methodology otherwise defined in this Code.
24		(2) Payments shall be exclusively for expenses

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1		incurred by the providers related to the pandemic
2		associated with the 2019 Novel Coronavirus (COVID-19)
3		Public Health Emergency issued by the Secretary of the U.S.
4		Department of Health and Human Services (HHS) on January
5		31, 2020 and the national emergency issued by the President
6		of the United States on March 13, 2020 between March 1, and
7		December 30, 2020.
8		(3) All providers receiving pandemic related stability
9		payments shall attest in a format to be created by the
10		Department and be able to demonstrate that their expenses
11		are pandemic related, were not part of their annual budgets
12		established before March 1, 2020, and are directly
13		associated with health care needs.
14		(4) Pandemic related stability payments will be
15		distributed based on a schedule and framework to be
16		established by the Department with recognition of the
17		pandemic related acuity of the situation for each provider,
18		taking into account the factors including, but not limited
19		to, the following;
20		(A) the impact of the pandemic on patients served,
21		impact on staff, and shortages of the personal
22		protective equipment necessary for infection control
23		efforts for all providers;
24		(B) providers with high incidences of COVID-19
25		among staff, or patients, or both;
26		(C) pandemic related workforce challenges and

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1		costs associated with temporary wage increased
2		associated with pandemic related hazard pay programs,
3		or costs associated with which providers do not have
4		enough staff to adequately provide care and protection
5		to the residents and other staff;
6		(D) providers with significant reductions in
7		utilization that result in corresponding reductions in
8		revenue as a result of the pandemic, including but not
9		limited to the cancellation or postponement of
10		elective procedures and visits; and
11		(E) pandemic related payments received directly by
12		the providers through other federal resources.
13		(5) Pandemic related stability payments will be
14		distributed to providers based on a methodology to be
15		administered by the Department with amounts determined by a
16		calculation of total federal pandemic related funds
17		appropriated by the Illinois General Assembly for this
18		purpose. Providers receiving the pandemic related
19		stability payments will attest to their increased costs,
20		declining revenues, and receipt of additional pandemic
21		related funds directly from the federal government.
22		(6) Of the payments provided for by this section, a
23		minimum of 30% shall be allotted for health care providers
24		that serve the ZIP codes located in the most
25		disproportionately impacted areas of Illinois, based on
26		positive COVID-19 cases based on data collected by the

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1		Department of Public Health and provided to the Department
2		of Healthcare and Family Services.
3		ARTICLE 85. MEDICAL ASSISTANCE TO CERTAIN NONCITIZENS
4		Section 85-5. The Illinois Public Aid Code is amended by
5		changing Section 12-4.35 as follows:
6		(305 ILCS 5/12-4.35)
7		Sec. 12-4.35. Medical services for certain noncitizens.
8		(a) Notwithstanding Section 1-11 of this Code or Section
9		20(a) of the Children's Health Insurance Program Act, the
10		Department of Healthcare and Family Services may provide
11		medical services to noncitizens who have not yet attained 19
12		years of age and who are not eligible for medical assistance
13		under Article V of this Code or under the Children's Health
14		Insurance Program created by the Children's Health Insurance
15		Program Act due to their not meeting the otherwise applicable
16		provisions of Section 1-11 of this Code or Section 20(a) of the
17		Children's Health Insurance Program Act. The medical services
18		available, standards for eligibility, and other conditions of
19		participation under this Section shall be established by rule
20		by the Department; however, any such rule shall be at least as
21		restrictive as the rules for medical assistance under Article V
22		of this Code or the Children's Health Insurance Program created
23		by the Children's Health Insurance Program Act.

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1		(a-5) Notwithstanding Section 1-11 of this Code, the
2		Department of Healthcare and Family Services may provide
3		medical assistance in accordance with Article V of this Code to
4		noncitizens over the age of 65 years of age who are not
5		eligible for medical assistance under Article V of this Code
6		due to their not meeting the otherwise applicable provisions of
7		Section 1-11 of this Code, whose income is at or below 100% of
8		the federal poverty level after deducting the costs of medical
9		or other remedial care, and who would otherwise meet the
10		eligibility requirements in Section 5-2 of this Code. The
11		medical services available, standards for eligibility, and
12		other conditions of participation under this Section shall be
13		established by rule by the Department; however, any such rule
14		shall be at least as restrictive as the rules for medical
15		assistance under Article V of this Code.
16		(b) The Department is authorized to take any action,
17		including without limitation cessation or limitation of
18		enrollment, reduction of available medical services, and
19		changing standards for eligibility, that is deemed necessary by
20		the Department during a State fiscal year to assure that
21		payments under this Section do not exceed available funds.
22		(c) Continued enrollment of individuals into the program
23		created under subsection (a) of this Section in any fiscal year
24		is contingent upon continued enrollment of individuals into the
25		Children's Health Insurance Program during that fiscal year.
26		(d) (Blank).

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1		(Source: P.A. 94-48, eff. 7-1-05; 95-331, eff. 8-21-07.)
2		ARTICLE 90. LEGISLATIVE BUDGET OVERSIGHT COMMISSION
3		Section 90-5. The General Assembly Operations Act is
4		amended by adding Section 20 as follows:
5		(25 ILCS 10/20 new)
6		Sec. 20. Legislative Budget Oversight Commission.
7		(a) The General Assembly hereby finds and declares that the
8		State is confronted with an unprecedented fiscal crisis. In
9		light of this crisis, and the challenges it presents for the
10		budgeting process, the General Assembly hereby establishes the
11		Legislative Budget Oversight Commission. The purpose of the
12		Commission is: to monitor budget management actions taken by
13		the Office of the Governor or Governor's Office of Management
14		and Budget; and to oversee the distribution and expenditure of
15		federal financial relief for State and local governments
16		related to the COVID-19 pandemic.
17		(b) At the request of the Commission, units of local
18		governments shall report to the Commission on the status and
19		distribution of federal CARES money and any other federal
20		financial relief related to the COVID-19 pandemic.
21		(c) In anticipation of constantly changing and
22		unpredictable economic circumstances, the Commission will
23		provide a means for the Governor's Office and the General

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1		Assembly to maintain open communication about necessary budget
2		management actions during these unprecedented times. Beginning
3		August 15, 2020, the Governor's Office of Management and Budget
4		shall submit a monthly written report to the Commission
5		reporting any budget management actions taken by the Office of
6		the Governor, Governor's Office of Management and Budget, or
7		any State agency. On a quarterly basis, the Governor or his or
8		her designee shall give a report to the Commission. The report
9		shall be given either in person or by telephonic or
10		videoconferencing means. The report shall include:
11		(1) any budget management actions taken by the Office
12		of the Governor, Governor's Office of Management and
13		Budget, or any agency or board under the Office of the
14		Governor in the prior quarter;
15		(2) year-to-date revenues as compared to anticipated
16		revenues; and
17		(3) year-to-date expenditures as compared to the
18		Fiscal Year 2021 budget as enacted.
19		(d) The Legislative Budget Oversight Commission shall
20		consist of the following members:
21		(1) 7 members of the House of Representatives appointed
22		by the Speaker of the House of Representatives;
23		(2) 7 members of the Senate appointed by the Senate
24		President;
25		(3) 4 members of the House of Representatives appointed
26		by the Minority Leader of the House of Representatives; and

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1		(4) 4 members of the Senate appointed by the Senate
2		Minority Leader.
3		(e) The Speaker of the House of Representatives and the
4		Senate President shall each appoint one member of the
5		Commission to serve as a co-chair. The members of the
6		Commission shall serve without compensation.
7		(f) As used in this Section:
8		"Budget management action" means any transfer between
9		appropriation lines exceeding 2%, fund transfer, designation
10		of appropriation lines as reserve, or any other discretionary
11		action taken with regard to the Fiscal Year 2021 budget as
12		enacted;
13		"State agency" means all officers, boards, commissions,
14		departments, and agencies created by the Constitution, by law,
15		by Executive Order, or by order of the Governor in the
16		Executive Branch, other than the Offices of the Attorney
17		General, Secretary of State, Comptroller, or Treasurer.
18		(g) This Section is repealed July 1, 2021.
19		ARTICLE 95. INTERGENERATIONAL POVERTY
20		Section 95-101. Short title. This Act may be cited as the
21		Intergenerational Poverty Act. References in this Article to
22		"this Act" mean this Article.
23		Section 95-102. Definitions. As used in this Act:

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1		"Antipoverty program" means a program with the primary goal
2		of lifting individuals out of poverty and improving economic
3		opportunities for individuals that operates, in whole or in
4		part, utilizing federal or State money.
5		"Asset poverty" means the inability of an individual to
6		access wealth resources sufficient to provide for basic needs
7		for a period of 3 months.
8		"Child" means an individual who is under 18 years of age.
9		"Commission" means the Commission on Poverty Elimination
10		and Economic Security established under subsection (a) of
11		Section 501.
12		"State poverty measure" means a uniform method for
13		measuring poverty in this State that considers indicators and
14		measures, other than traditional income-based measures of
15		poverty, that provide a detailed picture of low-income and
16		poverty populations and meaningfully account for other factors
17		contributing to poverty and may include:
18		(1) access to health care, housing, proper nutrition,
19		and quality education;
20		(2) the number of individuals kept out of poverty by
21		government supports;
22		(3) the number of individuals who are impoverished due
23		to medical expenses, child-care expenses, or work
24		expenses;
25		(4) the rates of food insecurity;
26		(5) the number of individuals in asset poverty;

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1		(6) the number of disconnected youth;
2		(7) the teen birth rate;
3		(8) the participation rate in federal and State
4		antipoverty programs for all eligible populations;
5		(9) the number of individuals who do not use a bank or
6		similar financial institution;
7		(10) regional differences in costs of living;
8		(11) income necessary to achieve economic security and
9		a livable standard of living in different regions of this
10		State;
11		(12) the impact of rising income inequality;
12		(13) the impact of the digital divide; and
13		(14) the impact of trauma on intergenerational
14		poverty.
15		"Cycle of poverty" means the set of factors or events by
16		which the long-term poverty of an individual is likely to
17		continue and be experienced by each child of the individual
18		when the child becomes an adult unless there is outside
19		intervention.
20		"Deep poverty" means an economic condition where an
21		individual or family has a total annual income that is less
22		than 50% of the federal poverty level for the individual or
23		family as provided in the annual report of the United States
24		Census Bureau on Income, Poverty and Health Insurance Coverage
25		in the United States.
26		"Department" means the Department of Human Services.

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1		"Deprivation" means a lack of adequate nutrition, health
2		care, housing, or other resources to provide for basic needs.
3		"Digital divide" means the gap between individuals,
4		households, businesses, and geographic areas at different
5		socioeconomic levels related to access to information and
6		communication technologies, including the imbalance in
7		physical access to technology and the resources, education, and
8		skills needed to effectively use computer technology and the
9		Internet for a wide variety of activities.
10		"Disconnected youth" means individuals who are 16 years of
11		age to 25 years of age who are unemployed and not enrolled in
12		school.
13		"Disparate impact" means the historic and ongoing impacts
14		of the pattern and practice of discrimination in employment,
15		education, housing, banking, and other aspects of life in the
16		economy, society, or culture that have an adverse impact on
17		minorities, women, or other protected groups, regardless of
18		whether those practices are motivated by discriminatory
19		intent.
20		"Economic insecurity" means the inability to cope with
21		routine adverse or costly life events and recover from the
22		costly consequences of those events and the lack of economic
23		means to maintain an adequate standard of living.
24		"Economic security" means having access to the economic
25		means and support necessary to effectively cope with adverse or
26		costly life events and recover from the consequences of such

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1		events while maintaining an adequate standard of living.
2		"Intergenerational poverty" means poverty in which 2 or
3		more successive generations of a family continue in the cycle
4		of poverty and government dependence. The term does not include
5		situational poverty.
6		"Outcome" means a change in the economic status, economic
7		instability, or economic security of an individual, household,
8		or other population that is attributable to a planned
9		intervention, benefit, service, or series of interventions,
10		benefits, and services, regardless of whether the
11		intervention, benefit, or service was intended to change the
12		economic status, economic stability, or economic security.
13		"Poverty" means an economic condition in which an
14		individual or family has a total annual income that is less
15		than the federal poverty level for the individual or family, as
16		provided in the report of the United States Census Bureau on
17		Income, Poverty and Health Insurance Coverage in the United
18		States.
19		"Regional cost of living" means a measure of the costs of
20		maintaining an adequate standard of living in differing
21		regional, geographic, urban, or rural regions of this State.
22		"Situational poverty" means temporary poverty that meets
23		all of the following:
24		(1) Is generally traceable to a specific incident or
25		time period within the lifetime of an individual.
26		(2) Is not continued to the next generation.

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1		"Strategic plan" means the plan provided for under Section
2		502.
3		"System" means the Intergenerational Poverty Tracking
4		System established under subsection (a) of Section 301.
5		"Two-generation approach" means an approach to breaking
6		the cycle of intergenerational poverty by improving family
7		economic security through programs that create opportunities
8		for and address the needs of parents and children together.
9		"Workgroup" means the Interagency Workgroup on Poverty and
10		Economic Insecurity established under Section 302.
11		Section 95-301. Intergenerational poverty tracking system.
12		(a) Establishment. Subject to appropriations, the
13		Department shall establish and maintain a data system to track
14		intergenerational poverty.
15		(b) System requirements. The system shall have the ability
16		to do all of the following:
17		(1) Identify groups that have a high risk of
18		experiencing intergenerational poverty.
19		(2) Identify incidents, patterns, and trends that
20		explain or contribute to intergenerational poverty.
21		(3) Gather and track available local, State, and
22		national data on all of the following:
23		(i) Official poverty rates.
24		(ii) Child poverty rates.
25		(iii) Years spent by an individual in childhood

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1		poverty.
2		(iv) Years spent by an individual in adult poverty.
3		(v) Related poverty information.
4		(c) Duties of the Department. The Department shall do all
5		of the following:
6		(1) Use available data in the system, including public
7		assistance data, census data, and other data made available
8		to the Department, to track intergenerational poverty.
9		(2) Develop and implement methods to integrate,
10		compare, analyze, and validate the data for the purposes
11		described under subsection (b).
12		(3) Protect the privacy of an individual living in
13		poverty by using and distributing data within the system in
14		compliance with federal and State laws.
15		(4) Include, in the report required under Section 304,
16		a summary of the data, findings, and potential additional
17		uses of the system.
18		Section 95-302. Interagency Workgroup on Poverty and
19		Economic Insecurity.
20		(a) Establishment. The Interagency Workgroup on Poverty
21		and Economic Insecurity is established.
22		(b) Membership. The workgroup shall be comprised of the
23		following members:
24		(1) The Secretary of Human Services, or a designee who
25		is a Deputy Secretary or the equivalent within the

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1		Department of Human Services, who shall serve as chair.
2		(2) The Director of Labor, or a designee who is a
3		Deputy Director or the equivalent within the Department of
4		Labor.
5		(3) The State Superintendent of Education, or his or
6		her designee.
7		(4) The Director of Public Health, or a designee who is
8		an Assistant Director or the equivalent within the
9		Department of Public Health.
10		(5) The Director of Commerce and Economic Opportunity,
11		or a designee who is an Assistant Director or the
12		equivalent within the Department of Commerce and Economic
13		Opportunity.
14		(6) The Director of Aging, or a designee who shall be a
15		Deputy Director or the equivalent within the Department on
16		Aging.
17		(7) The Director of Corrections, or a designee who
18		shall be a Deputy Chief or the equivalent within the
19		Department of Corrections.
20		(8) The Director of Agriculture, or designee who shall
21		be an Assistant Director or the equivalent within the
22		Department of Agriculture.
23		(9) The Director of the Governor's Office of Management
24		and Budget, or his or her designee.
25		(c) Meetings. The workgroup shall meet no less than 4 times
26		a year.

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1		Section 95-303. Powers and duties. The workgroup shall have
2		the following powers and duties:
3		(1) To collaborate in sharing and analyzing
4		information and data for all of the following purposes:
5		(i) Understanding the root causes of poverty and
6		economic insecurity, including contributing social,
7		economic, and cultural factors.
8		(ii) Understanding and addressing
9		intergenerational poverty by:
10		(A) Identifying children who are at risk of
11		continuing in the cycle of poverty absent
12		intervention.
13		(B) Identifying and developing effective and
14		efficient plans, programs, and recommendations to
15		help at-risk children in this State escape the
16		cycle of poverty.
17		(C) Implementing data-driven policies and
18		programs, to the extent authorized by law,
19		addressing poverty, public assistance, education,
20		economic development, criminal justice, and other
21		areas as needed to measurably reduce the incidence
22		of children in this State who remain in poverty as
23		they become adults.
24		(D) Establishing and facilitating improved
25		cooperation, data sharing, and policy coordination

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1		among all persons, from State agencies to case
2		workers, in rescuing children from
3		intergenerational poverty.
4		(E) Studying and measuring the effect of
5		intergenerational poverty on the ability of
6		parents and children to achieve economic
7		stability, including the effect on educational
8		attainment, rates of incarceration, lifetime
9		earnings, access to healthcare, and access to
10		housing.
11		(F) Studying, evaluating, and reporting on the
12		status and effectiveness of policies, procedures,
13		and programs that provide services to children in
14		this State affected by intergenerational poverty.
15		(G) Studying and evaluating the policies,
16		procedures, and programs implemented by other
17		states and nongovernmental entities that address
18		the needs of children affected by
19		intergenerational poverty.
20		(H) Identifying State policies, procedures,
21		and programs or federal requirements that are
22		impeding efforts to help children in this State
23		affected by intergenerational poverty escape the
24		cycle of poverty.
25		(I) Developing and implementing programs and
26		policies that use the two-generation approach.

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1		(iii) Studying and measuring the effect that
2		poverty and economic insecurity have on all of the
3		following:
4		(A) Worker productivity and economic output.
5		(B) The health and welfare of children,
6		including access to health care, housing, proper
7		nutrition, and quality education.
8		(iv) Identifying State programs, including those
9		related to economic development, job creation, job
10		training, the environment, disaster relief, hazard
11		mitigation, extreme weather, and climate change, in
12		need of reform to better target resources to
13		low-income, minority, rural, urban, and other
14		populations or geographic areas suffering from
15		economic insecurity and disparate rates of poverty.
16		(v) Measuring the fiscal impact on the State from
17		successfully transitioning individuals and families
18		from poverty to long-term economic stability. Fiscal
19		impact measurements may include all of the following:
20		(A) Reductions in long-term costs of social
21		safety net programs.
22		(B) Reductions in long-term health care costs
23		by improving the health of households formerly
24		facing economic insecurity or poverty.
25		(C) Increases in State and local revenues
26		attributable to new taxpaying individuals as a

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1		result of increased employment and disposable
2		income.
3		(D) Reductions in enrollment and costs in
4		need-based benefits and services programs.
5		(E) Improvements to the overall economy of
6		this State and reduced financial pressures on the
7		State and local governments.
8		(2) To establish an ongoing system of data sharing,
9		policy coordination and communication among and within
10		State agencies, local agencies, and other organizations
11		related to programs aimed at improving economic security
12		and eliminating poverty.
13		(3) To identify knowledge gaps, research needs, and
14		policy and program deficiencies associated with economic
15		insecurity and poverty.
16		(4) To assist the Commission in the development of the
17		strategic plan, including sharing data and information
18		identified under paragraphs (1) and (3) and analyses of
19		that data and information.
20		(5) To implement the strategic plan adopted by the
21		Commission, including all of the following:
22		(i) Coordinating implementation of the strategic
23		plan.
24		(ii) Advising and assisting relevant agencies in
25		the implementation of the strategic plan.
26		(iii) Advising relevant agencies on specific

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1		programmatic and policy matters related to the
2		strategic plan.
3		(iv) Providing relevant subject matter expertise
4		to each agency for purposes of implementing the
5		strategic plan.
6		(v) Identifying and addressing issues that may
7		influence the future of the strategic plan.
8		Section 95-304. Report.
9		(a) Report. No later than September 1 of each year, the
10		workgroup shall issue a report that includes the following:
11		(1) A summary of actions taken and outcomes obtained by
12		the workgroup in fulfilling its duties under Section 303.
13		(2) Progress made on reducing poverty and economic
14		insecurity in this State, including policies or procedures
15		implemented to reduce or eliminate the cycle of poverty and
16		intergenerational poverty as a result of the data collected
17		by the workgroup.
18		(3) Relevant data assessing the scope and depth of
19		intergenerational poverty in this State.
20		(4) A 20-year history of poverty rates in this State
21		with focus on any reduction or increase in the rates during
22		the previous 10 years and since the inception of the
23		workgroup.
24		(5) Any recommendations for legislative or regulatory
25		action to adopt or repeal laws, policies, or procedures to

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1		further the goal of eliminating poverty and economic
2		insecurity in this State.
3		(b) Distribution. The workgroup shall distribute the
4		report created under subsection (a) as follows:
5		(1) To the Governor.
6		(2) To each member of the General Assembly.
7		(3) By prominently posting the report on each State
8		Department's and agency's publicly accessible Internet
9		website.
10		Section 95-501. The Commission on Poverty Elimination and
11		Economic Security.
12		(a) Establishment. The Commission on Poverty Elimination
13		and Economic Security is established.
14		(b) Purpose. The purpose of the Commission is to:
15		(1) Inform the public policy making process by:
16		(i) Improving policymakers' understanding of the
17		root causes of poverty and economic insecurity,
18		including contributing social, economic, and cultural
19		factors and the reasons that poverty and economic
20		insecurity persist in this State.
21		(ii) Expanding policymakers' understanding of
22		poverty by distinguishing a standard that measures a
23		level of freedom from deprivation from a standard that
24		measures economic security provided by a living wage
25		and access to a livable standard of living.

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1		(iii) Educating policymakers on the impact poverty
2		has on other measures of economic stability and
3		economic outcomes, including educational attainment,
4		rates of incarceration, lifetime earnings, access to
5		health care, health care outcomes, and access to
6		housing.
7		(2) Support governmental efforts to ensure that
8		residents of this State have equal opportunity to achieve
9		economic security.
10		(3) Reduce and ultimately eliminate poverty in this
11		State by making policy and other recommendations to the
12		legislative, executive, and judicial branches of this
13		State.
14		(c) Membership. The Commission shall consist of the
15		following members:
16		(1) Four members of the General Assembly, one each
17		appointed by the President of the Senate, the Minority
18		Leader of the Senate, the Speaker of the House of
19		Representatives, and the Minority Leader of the House of
20		Representative.
21		(2) A member of the judiciary or a designee who shall
22		be appointed by the Chief Justice of the Illinois Supreme
23		Court.
24		(3) Twenty members of the public appointed under
25		subsection (d) representing stakeholders as follows:
26		(i) Two representatives, one of whom shall

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1		represent an organization that focuses on rural
2		poverty and one of whom shall represent an organization
3		that focuses on urban and suburban poverty.
4		(ii) Two individuals who have experienced deep
5		poverty.
6		(iii) One representative of an organization that
7		advocates for health care access, affordability, and
8		availability.
9		(iv) One representative of an organization that
10		advocated for individuals with mental illness.
11		(v) One representative of an organization that
12		advocates for children and youth.
13		(vi) One representative of an organization that
14		advocates for equity and equality in education.
15		(vii) One representative of an organization that
16		advocates for individuals who are homeless.
17		(viii) One representative of a Statewide
18		antihunger organization.
19		(ix) One representative of an organization that
20		advocates for military veterans.
21		(x) One representative of an organization that
22		advocates for individuals with disabilities.
23		(xi) One representative of an organization that
24		advocates for immigrants.
25		(xii) One representative of a Statewide
26		faith-based organization that provides direct social

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1		services in this State.
2		(xiii) One representative of an organization that
3		advocates for economic security for women.
4		(xiv) One representative of an organization that
5		advocates for older adults.
6		(xv) One representative of a labor organization
7		that represents primarily low-wage and middle-wage
8		earners.
9		(xvi) One representative of school districts in
10		this State.
11		(xvii) One representative of county governments in
12		this State.
13		(xviii) One representative of municipal
14		corporation governments in this State.
15		(4) The members of the workgroup shall serve as
16		nonvoting ex officio members of the Commission.
17		(d) Appointment. The following shall apply:
18		(1) The public members of the Commission under
19		paragraph (3) of subsection (c) shall be appointed as
20		follows:
21		(i) Four shall be appointed by the Governor.
22		(ii) Four shall be appointed by the President of
23		the Senate.
24		(iii) Four shall be appointed by the Minority
25		Leader of the Senate.
26		(iv) Four shall be appointed by the Speaker of the

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1		House of Representatives.
2		(v) Four shall be appointed by the Minority Leader
3		of the House of Representatives.
4		(2) It shall be determined by lot which appointing
5		authority appoints which public members to the Commission.
6		(3) The appointed members shall reflect the racial,
7		gender, and geographic diversity of this State and shall
8		include representation from regions of this State
9		experiencing economic insecurity and the highest rates of
10		deep poverty.
11		(4) Public members of the Commission shall be selected
12		for service on the Commission within 45 days after the
13		effective date of this Act.
14		(e) Qualifications. Each member of the Commission must have
15		been a resident of this State for a period of at least one year
16		immediately preceding appointment and must continue residence
17		in this State during the member's tenure of service on the
18		Commission.
19		(f) Organizational meeting. The organizational meeting of
20		the Commission shall take place after all members are appointed
21		but no later than 60 days after the effective date of this Act.
22		(g) Compensation. Members shall serve without
23		compensation, but public members may be reimbursed for
24		reasonable and necessary travel expenses connected to
25		Commission business.
26		(h) Commission chairperson. The representatives of the

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1		antipoverty organizations appointed under subparagraph (i) of
2		paragraph (3) of subsection (c) shall serve as cochairs of the
3		Commission.
4		(i) Committees. The Commission may establish subcommittees
5		to address specific issues or populations and may collaborate
6		with individuals with relevant expertise who are not members of
7		the Commission to assist the subcommittee in carrying out its
8		duties.
9		(j) Meetings. The full Commission shall meet at least once
10		annually.
11		(k) Quorum. A majority plus one of the voting members shall
12		constitute a quorum.
13		(l) Voting. All actions of the Commission and any
14		subcommittees established by the Commission shall be approved
15		by a majority vote of the Commission or subcommittee as
16		applicable.
17		(m) Open meetings. The meetings of the Commission shall be
18		conducted in accordance with the provisions of Section 2 of the
19		Open Meetings Act.
20		(n) Administrative support. The Department of Human
21		Services shall provide staff and administrative support to
22		assist the Commission in carrying out its duties.
23		Section 95-502. Strategic plan to address poverty and
24		economic insecurity.
25		(a) Plan required. No later than November 30, 2021, the

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1		Commission shall develop and adopt a strategic plan to address
2		poverty and economic insecurity in this State.
3		(b) Goals. The goals of the strategic plan shall be to:
4		(1) Ensure that State programs and services targeting
5		poverty and economic insecurity reflect the goal of helping
6		individuals and families rise above poverty and achieve
7		long-term economic stability rather than simply providing
8		relief from deprivation.
9		(2) Eliminate disparate rates of poverty, deep
10		poverty, child poverty, and intergenerational poverty
11		based on race, ethnicity, gender, age, sexual orientation
12		or identity, English language proficiency, ability, and
13		geographic location in a rural, urban, or suburban area.
14		(3) Reduce deep poverty in this State by 50% by 2026.
15		(4) Eliminate child poverty in this State by 2031.
16		(5) Eliminate all poverty in this State by 2036.
17		(c) Plan development. In developing the strategic plan, the
18		Commission shall:
19		(1) Collaborate with the workgroup, including sharing
20		data and information identified under paragraphs (1) and
21		(3) of subsection (a) of Section 303 and analyses of that
22		data and information.
23		(2) Review each program and service provided by the
24		State that targets poverty and economic insecurity for
25		purposes of:
26		(i) determining which programs and services are

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1		the most effective and of the highest importance in
2		reducing poverty and economic insecurity in this
3		State; and
4		(ii) providing an analysis of unmet needs, if any,
5		among individuals, children, and families in deep
6		poverty and intergenerational poverty for each program
7		and service identified under subparagraph (i).
8		(3) Study the feasibility of using public or private
9		partnerships and social impact bonds, to improve
10		innovation and cost-effectiveness in the development of
11		programs and delivery of services that advance the goals of
12		the strategic plan.
13		(4) Hold at least 6 public hearings in different
14		geographic regions of this State, including areas that have
15		disparate rates of poverty and that have historically
16		experienced economic insecurity, to collect information,
17		take testimony, and solicit input and feedback from
18		interested parties, including members of the public who
19		have personal experiences with State programs and services
20		targeting economic insecurity, poverty, deep poverty,
21		child poverty, and intergenerational poverty and make the
22		information publicly available.
23		(5) To request and receive from a State agency or local
24		governmental agency information relating to poverty in
25		this State, including all of the following:
26		(i) Reports.

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1		(ii) Audits.
2		(iii) Data.
3		(iv) Projections.
4		(v) Statistics.
5		(d) Subject areas. The strategic plan shall address all of
6		the following:
7		(1) Access to safe and affordable housing.
8		(2) Access to adequate food and nutrition.
9		(3) Access to affordable and quality health care.
10		(4) Equal access to quality education and training.
11		(5) Equal access to affordable, quality post-secondary
12		education options.
13		(6) Dependable and affordable transportation.
14		(7) Access to quality and affordable child care.
15		(8) Opportunities to engage in meaningful and
16		sustainable work that pays a living wage and barriers to
17		those opportunities experienced by low-income individuals
18		in poverty.
19		(9) Equal access to justice through a fair system of
20		criminal justice that does not, in effect, criminalize
21		poverty.
22		(10) The availability of adequate income supports.
23		(11) Retirement security.
24		(e) Plan content. The strategic plan shall, at a minimum,
25		contain policy and fiscal recommendations relating to all of
26		the following:

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1		(1) Developing fact-based measures to evaluate the
2		long-term effectiveness of existing and proposed programs
3		and services targeting poverty and economic insecurity.
4		(2) Increasing enrollment in programs and services
5		targeting poverty and economic insecurity by reducing the
6		complexity and difficulty of enrollment in order to
7		maximize program effectiveness and increase positive
8		outcomes.
9		(3) Increasing the reach of programs and services
10		targeting poverty and economic insecurity by ensuring that
11		State agencies have adequate resources to maximize the
12		public awareness of the programs and services, especially
13		in historically disenfranchised communities.
14		(4) Reducing the negative impacts of asset limits for
15		eligibility on the effectiveness of State programs
16		targeting poverty and economic insecurity by ensuring that
17		eligibility limits do not:
18		(i) create gaps in necessary service and benefit
19		delivery or restrict access to benefits as individuals
20		and families attempt to transition off assistance
21		programs; or
22		(ii) prevent beneficiaries from improving
23		long-term outcomes and achieving long-term economic
24		independence from the program.
25		(5) Improving the ability of community-based
26		organizations to participate in the development and

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1		implementation of State programs designed to address
2		economic insecurity and poverty.
3		(6) Improving the ability of individuals living in
4		poverty, low-income individuals, and unemployed
5		individuals to access critical job training and skills
6		upgrade programs and find quality jobs that help children
7		and families become economically secure and rise above
8		poverty.
9		(7) Improving communication and collaboration between
10		State agencies and local governments on programs targeting
11		poverty and economic insecurity.
12		(8) Creating efficiencies in the administration and
13		coordination of programs and services targeting poverty
14		and economic insecurity.
15		(9) Connecting low-income children, disconnected
16		youth, and families of those children and youth to
17		education, job training, and jobs in the communities in
18		which those children and youth live.
19		(10) Ensuring that the State's services and benefits
20		programs, emergency programs, discretionary economic
21		programs, and other policies are sufficiently funded to
22		enable the State to mount effective responses to economic
23		downturns and increases in economic insecurity and poverty
24		rates.
25		(11) Creating one or more State poverty measures.
26		(12) Developing and implementing programs and policies

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1		that use the two-generation approach.
2		(13) Using public or private partnerships and social
3		impact bonds to improve innovation and cost-effectiveness
4		in the development of programs and delivery of services
5		that advance the goals of the strategic plan.
6		(14) Identifying best practices for collecting data
7		relevant to all of the following:
8		(i) Reducing economic insecurity and poverty.
9		(ii) Reducing the racial, ethnic, age, gender,
10		sexual orientation, and sexual identity-based
11		disparities in the rates of economic insecurity and
12		poverty.
13		(iii) Adequately measuring the effectiveness,
14		efficiency, and impact of programs on the outcomes for
15		individuals, families, and communities who receive
16		benefits and services.
17		(iv) Streamlining enrollment and eligibility for
18		programs.
19		(v) Improving long-term outcomes for individuals
20		who are enrolled in service and benefit programs.
21		(vi) Reducing reliance on public programs.
22		(vii) Improving connections to work.
23		(viii) Improving economic security.
24		(ix) Improving retirement security.
25		(x) Improving the State's understanding of the
26		impact of extreme weather and natural disasters on

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1		economically vulnerable communities and improving
2		those communities' resilience to and recovery from
3		extreme weather and natural disasters.
4		(xi) Improving access to living-wage employment.
5		(xii) Improving access to employment-based
6		benefits.
7		(f) Other information. In addition to the plan content
8		required under subsection (e), the strategic plan shall contain
9		all of the following:
10		(1) A suggested timeline for the stages of
11		implementation of the recommendations in the plan.
12		(2) Short-term, intermediate-term, and long-term
13		benchmarks to measure the State's progress toward meeting
14		the goals of the strategic plan.
15		(3) A summary of the review and analysis conducted by
16		the Commission under paragraph (1) of subsection (c).
17		(g) Impact of recommendations. For each recommendation in
18		the plan, the Commission shall identify in measurable terms the
19		actual or potential impact the recommendation will have on
20		poverty and economic insecurity in this State.
21		Section 95-503. Commission reports.
22		(a) Interim report. No later than June 30, 2021, the
23		Commission shall issue an interim report on the Commission's
24		activities to the Governor and the General Assembly.
25		(b) Report on strategic plan. Upon the Commission's

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1		adoption of the strategic plan, but no later than November 30,
2		2021, the Commission shall issue a report containing a summary
3		of the Commission's activities and the contents of the
4		strategic plan. The Commission shall submit the report to the
5		Governor and each member of the General Assembly.
6		(c) Annual reports. Beginning November 30, 2022, and each
7		year thereafter, the Commission shall issue a report on the
8		status of the implementation of the Commission's strategic
9		plan. The report may contain any other recommendations of the
10		Commission to address poverty and economic insecurity in this
11		State.
12		Section 95-504. Duties of the Director of the Governor's
13		Office of Management and Budget. The Director of the Governor's
14		Office of Management and Budget shall include in the materials
15		submitted to the General Assembly outlining the Governor's
16		proposed annual budget a description of any budget proposals or
17		other activities, ongoing projects, and plans of the executive
18		branch designed to meet the goals and objectives of the
19		strategic plan. The information shall include the following:
20		(1) An accounting of the savings to the State from any
21		increased efficiencies in the delivery of services.
22		(2) Any savings realized from reducing the number of
23		individuals living in poverty and reducing the demand for
24		need-based services and benefits.
25		(3) A projection of any increase in revenue collections

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1		due to any increase in the number of individuals who become
2		employed and pay taxes into the State treasury.
3		(4) Any other information related to the proposed
4		annual budget that the Director of the Governor's Office of
5		Management and Budget believes furthers the goals and
6		objectives of the strategic plan.
7		ARTICLE 99. MISCELLANEOUS PROVISIONS
8		Section 99-95. No acceleration or delay. Where this Act
9		makes changes in a statute that is represented in this Act by
10		text that is not yet or no longer in effect (for example, a
11		Section represented by multiple versions), the use of that text
12		does not accelerate or delay the taking effect of (i) the
13		changes made by this Act or (ii) provisions derived from any
14		other Public Act.
15		Section 99-99. Effective date. This Act takes effect upon
16		becoming law.