| |||||||
| |||||||
| |||||||
| 1 | AMENDMENT TO HOUSE BILL 357
| ||||||
| 2 | AMENDMENT NO. ______. Amend House Bill 357 by replacing | ||||||
| 3 | everything after the enacting clause with the following:
| ||||||
| 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:
| ||||||
| |||||||
| |||||||
| 1 | (5 ILCS 100/5-45.1 new) | ||||||
| 2 | Sec. 5-45.1. Emergency rulemaking; Local Coronavirus | ||||||
| 3 | Urgent Remediation Emergency (or Local CURE) Support Program. | ||||||
| 4 | To provide for the expeditious and timely implementation of the | ||||||
| 5 | Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||||
| 6 | Support Program, emergency rules implementing the Local | ||||||
| 7 | Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||||
| 8 | Support Program may be adopted in accordance with Section 5-45 | ||||||
| 9 | by the Department of Commerce and Economic Opportunity. The | ||||||
| 10 | adoption of emergency rules authorized by Section 5-45 and this | ||||||
| 11 | Section is deemed to be necessary for the public interest, | ||||||
| 12 | safety, and welfare. | ||||||
| 13 | This Section is repealed on January 1, 2026.
| ||||||
| 14 | (5 ILCS 100/5-45.2 new) | ||||||
| 15 | Sec. 5-45.2. Emergency rulemaking; Grants to local tourism | ||||||
| 16 | and convention bureaus. To provide for the expeditious and | ||||||
| 17 | timely implementation of the changes made to Section 605-705 of | ||||||
| 18 | the Department of Commerce and Economic Opportunity Law of the | ||||||
| 19 | Civil Administrative Code of Illinois by this amendatory Act of | ||||||
| 20 | the 101st General Assembly, emergency rules implementing the | ||||||
| 21 | changes made to Section 605-705 of the Department of Commerce | ||||||
| 22 | and Economic Opportunity Law of the Civil Administrative Code | ||||||
| 23 | of Illinois by this amendatory Act of the 101st General | ||||||
| 24 | Assembly may be adopted in accordance with Section 5-45 by the | ||||||
| 25 | Department of Commerce and Economic Opportunity. The adoption | ||||||
| |||||||
| |||||||
| 1 | of emergency rules authorized by Section 5-45 and this Section | ||||||
| 2 | is deemed to be necessary for the public interest, safety, and | ||||||
| 3 | welfare. | ||||||
| 4 | This Section is repealed on January 1, 2026.
| ||||||
| 5 | Section 3-10. The Department of Commerce and Economic | ||||||
| 6 | Opportunity Law of the Civil Administrative Code of Illinois is | ||||||
| 7 | amended by changing Sections 605-705 and 605-707 and by adding | ||||||
| 8 | Section 605-1045 as follows:
| ||||||
| 9 | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
| ||||||
| 10 | Sec. 605-705. Grants to local tourism and convention | ||||||
| 11 | bureaus.
| ||||||
| 12 | (a) To establish a grant program for local tourism and
| ||||||
| 13 | convention bureaus. The Department will develop and implement a | ||||||
| 14 | program
for the use of funds, as authorized under this Act, by | ||||||
| 15 | local tourism and
convention bureaus. For the purposes of this | ||||||
| 16 | Act,
bureaus eligible to receive funds are those local tourism | ||||||
| 17 | and
convention bureaus that are (i) either units of local | ||||||
| 18 | government or
incorporated as not-for-profit organizations; | ||||||
| 19 | (ii) in legal existence
for a minimum of 2 years before July 1, | ||||||
| 20 | 2001; (iii) operating with a
paid, full-time staff whose sole | ||||||
| 21 | purpose is to promote tourism in the
designated service area; | ||||||
| 22 | and (iv) affiliated with one or more
municipalities or counties | ||||||
| 23 | that support the bureau with local hotel-motel
taxes. After | ||||||
| 24 | July 1, 2001, bureaus requesting certification in
order to | ||||||
| |||||||
| |||||||
| 1 | receive funds for the first time must be local tourism and
| ||||||
| 2 | convention bureaus that are (i) either units of local | ||||||
| 3 | government or
incorporated as not-for-profit organizations; | ||||||
| 4 | (ii) in legal existence
for a minimum of 2 years before the | ||||||
| 5 | request for certification; (iii)
operating with a paid, | ||||||
| 6 | full-time staff whose sole purpose is to promote
tourism in the | ||||||
| 7 | designated service area; and (iv) affiliated with
multiple | ||||||
| 8 | municipalities or counties that support the bureau with local
| ||||||
| 9 | hotel-motel taxes. Each bureau receiving funds under this Act | ||||||
| 10 | will be
certified by the Department as the designated recipient | ||||||
| 11 | to serve an area of
the State.
Notwithstanding the criteria set | ||||||
| 12 | forth in this subsection (a), or any rule
adopted under this | ||||||
| 13 | subsection (a), the Director of the Department may
provide for | ||||||
| 14 | the award of grant funds to one or more entities if in the
| ||||||
| 15 | Department's judgment that action is necessary in order to | ||||||
| 16 | prevent a loss of
funding critical to promoting tourism in a | ||||||
| 17 | designated geographic area of the
State.
| ||||||
| 18 | (b) To distribute grants to local tourism and convention | ||||||
| 19 | bureaus from
appropriations made from the Local Tourism Fund | ||||||
| 20 | for that purpose. Of the
amounts appropriated annually to the | ||||||
| 21 | Department for expenditure under this
Section prior to July 1, | ||||||
| 22 | 2011, one-third of those monies shall be used for grants to | ||||||
| 23 | convention and
tourism bureaus in cities with a population | ||||||
| 24 | greater than 500,000. The
remaining two-thirds of the annual | ||||||
| 25 | appropriation prior to July 1, 2011 shall be used for grants to
| ||||||
| 26 | convention and tourism bureaus in the
remainder of the State, | ||||||
| |||||||
| |||||||
| 1 | in accordance with a formula based upon the
population served. | ||||||
| 2 | Of the amounts appropriated annually to the Department for | ||||||
| 3 | expenditure under this Section beginning July 1, 2011, 18% of | ||||||
| 4 | such moneys shall be used for grants to convention and tourism | ||||||
| 5 | bureaus in cities with a population greater than 500,000. Of | ||||||
| 6 | the amounts appropriated annually to the Department for | ||||||
| 7 | expenditure under this Section beginning July 1, 2011, 82% of | ||||||
| 8 | such moneys shall be used for grants to convention bureaus in | ||||||
| 9 | the remainder of the State, in accordance with a formula based | ||||||
| 10 | upon the population served. The Department may reserve up to 3% | ||||||
| 11 | of total
local tourism funds available for costs of | ||||||
| 12 | administering the program to conduct audits of grants, to | ||||||
| 13 | provide incentive funds to
those
bureaus that will conduct | ||||||
| 14 | promotional activities designed to further the
Department's | ||||||
| 15 | statewide advertising campaign, to fund special statewide
| ||||||
| 16 | promotional activities, and to fund promotional activities | ||||||
| 17 | that support an
increased use of the State's parks or historic | ||||||
| 18 | sites. The Department shall require that any convention and | ||||||
| 19 | tourism bureau receiving a grant under this Section that | ||||||
| 20 | requires matching funds shall provide matching funds equal to | ||||||
| 21 | no less than 50% of the grant amount except that in Fiscal Year | ||||||
| 22 | 2021, the Department shall require that any convention and | ||||||
| 23 | tourism bureau receiving a grant under this Section that | ||||||
| 24 | requires matching funds shall provide matching funds equal to | ||||||
| 25 | no less than 25% of the grant amount. During fiscal year 2013, | ||||||
| 26 | the Department shall reserve $2,000,000 of the available local | ||||||
| |||||||
| |||||||
| 1 | tourism funds for appropriation to the Historic Preservation | ||||||
| 2 | Agency for the operation of the Abraham Lincoln Presidential | ||||||
| 3 | Library and Museum and State historic sites. | ||||||
| 4 | To provide for the expeditious and timely implementation of | ||||||
| 5 | the changes made by this amendatory Act of the 101st General | ||||||
| 6 | Assembly, emergency rules to implement the changes made by this | ||||||
| 7 | amendatory Act of the 101st General Assembly may be adopted by | ||||||
| 8 | the Department subject to the provisions of Section 5-45 of the | ||||||
| 9 | Illinois Administrative Procedure Act.
| ||||||
| 10 | (Source: P.A. 100-678, eff. 8-3-18.)
| ||||||
| 11 | (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
| ||||||
| 12 | Sec. 605-707. International Tourism Program.
| ||||||
| 13 | (a) The Department of Commerce and Economic Opportunity | ||||||
| 14 | must establish a
program for international tourism. The | ||||||
| 15 | Department shall develop and
implement the program on January | ||||||
| 16 | 1, 2000 by rule. As part of the program, the
Department may | ||||||
| 17 | work in cooperation with local convention and tourism bureaus
| ||||||
| 18 | in Illinois in the coordination of international tourism | ||||||
| 19 | efforts at the State
and local level. The
Department may (i)
| ||||||
| 20 | work in cooperation with local convention and tourism bureaus | ||||||
| 21 | for efficient use
of their international tourism marketing
| ||||||
| 22 | resources, (ii) promote
Illinois in international meetings and | ||||||
| 23 | tourism markets, (iii) work with
convention and tourism bureaus | ||||||
| 24 | throughout the State to increase the number of
international | ||||||
| 25 | tourists to Illinois, (iv) provide training,
research, | ||||||
| |||||||
| |||||||
| 1 | technical support, and grants to certified convention and
| ||||||
| 2 | tourism bureaus, (v) provide staff, administration, and | ||||||
| 3 | related support
required to manage the programs under this | ||||||
| 4 | Section, and (vi) provide grants
for the development of or the | ||||||
| 5 | enhancement of
international tourism
attractions.
| ||||||
| 6 | (b) The Department shall make grants for expenses related | ||||||
| 7 | to international
tourism and pay for the staffing,
| ||||||
| 8 | administration, and related support from the International
| ||||||
| 9 | Tourism Fund, a special fund created in the State Treasury. Of | ||||||
| 10 | the amounts
deposited into the Fund in fiscal year 2000 after | ||||||
| 11 | January 1, 2000 through fiscal year 2011, 55% shall be
used for | ||||||
| 12 | grants to convention and tourism bureaus in Chicago (other than | ||||||
| 13 | the
City of Chicago's Office of Tourism) and 45% shall be used | ||||||
| 14 | for development of
international tourism in areas outside of | ||||||
| 15 | Chicago. Of the amounts
deposited into the Fund in fiscal year | ||||||
| 16 | 2001 and thereafter, 55% shall be used
for grants to convention | ||||||
| 17 | and tourism bureaus in Chicago, and of that amount not
less | ||||||
| 18 | than
27.5% shall be used
for
grants to convention and tourism | ||||||
| 19 | bureaus in Chicago other than the
City of Chicago's Office of | ||||||
| 20 | Tourism, and 45%
shall be
used for administrative expenses and | ||||||
| 21 | grants authorized under this Section and
development of | ||||||
| 22 | international tourism in areas outside of Chicago, of which not
| ||||||
| 23 | less than $1,000,000
shall be used annually to make grants to | ||||||
| 24 | convention and tourism bureaus in
cities other than Chicago | ||||||
| 25 | that demonstrate their international tourism appeal
and | ||||||
| 26 | request to develop or expand their international tourism | ||||||
| |||||||
| |||||||
| 1 | marketing
program, and may also be used to provide grants under | ||||||
| 2 | item (vi) of subsection
(a) of
this Section. All of the amounts | ||||||
| 3 | deposited into the Fund in fiscal year 2012 and thereafter | ||||||
| 4 | shall be used for administrative expenses and grants authorized | ||||||
| 5 | under this Section and development of international tourism in | ||||||
| 6 | areas outside of Chicago, of which not less than $1,000,000 | ||||||
| 7 | shall be used annually to make grants to convention and tourism | ||||||
| 8 | bureaus in cities other than Chicago that demonstrate their | ||||||
| 9 | international tourism appeal and request to develop or expand | ||||||
| 10 | their international tourism marketing program, and may also be | ||||||
| 11 | used to provide grants under item (vi) of subsection (a) of | ||||||
| 12 | this Section. Amounts appropriated to the State Comptroller for | ||||||
| 13 | administrative expenses and grants authorized by the Illinois | ||||||
| 14 | Global Partnership Act are payable from the International | ||||||
| 15 | Tourism Fund.
For Fiscal Year 2021 only, the administrative | ||||||
| 16 | expenses by the Department and the grants to convention and | ||||||
| 17 | visitors bureaus outside the City of Chicago may be expended | ||||||
| 18 | for the general purposes of promoting conventions and tourism.
| ||||||
| 19 | (c) A convention and tourism bureau is eligible to receive | ||||||
| 20 | grant moneys
under this Section if the bureau is certified to | ||||||
| 21 | receive funds under Title 14
of the Illinois Administrative | ||||||
| 22 | Code, Section 550.35. To be eligible for a
grant, a convention | ||||||
| 23 | and tourism bureau must provide matching funds equal to the
| ||||||
| 24 | grant amount. The Department shall require that any convention | ||||||
| 25 | and tourism bureau receiving a grant under this Section that | ||||||
| 26 | requires matching funds shall provide matching funds equal to | ||||||
| |||||||
| |||||||
| 1 | no less than 50% of the grant amount. In certain
circumstances | ||||||
| 2 | as determined by the Director of Commerce and Economic | ||||||
| 3 | Opportunity,
however, the City of
Chicago's
Office of Tourism | ||||||
| 4 | or any other convention and tourism bureau
may provide
matching | ||||||
| 5 | funds equal to no less than 50% of the grant amount to be
| ||||||
| 6 | eligible to
receive
the grant.
One-half of this 50% may be | ||||||
| 7 | provided through in-kind contributions.
Grants received by the | ||||||
| 8 | City of Chicago's Office of Tourism and by convention
and | ||||||
| 9 | tourism bureaus in Chicago may be expended for the general | ||||||
| 10 | purposes of
promoting conventions and tourism.
| ||||||
| 11 | (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12; | ||||||
| 12 | 98-252, eff. 8-9-13.)
| ||||||
| 13 | (20 ILCS 605/605-1045 new) | ||||||
| 14 | Sec. 605-1045. Local Coronavirus Urgent Remediation | ||||||
| 15 | Emergency (or Local CURE) Support Program. | ||||||
| 16 | (a) Purpose. The Department may receive, directly or | ||||||
| 17 | indirectly, federal funds from the Coronavirus Relief Fund | ||||||
| 18 | provided to the State pursuant to Section 5001 of the federal | ||||||
| 19 | Coronavirus Aid, Relief, and Economic Security (CARES) Act to | ||||||
| 20 | provide financial support to units of local government for | ||||||
| 21 | purposes authorized by Section 5001 of the federal Coronavirus | ||||||
| 22 | Aid, Relief, and Economic Security (CARES) Act and related | ||||||
| 23 | federal guidance. Upon receipt of such funds, and | ||||||
| 24 | appropriations for their use, the Department shall administer a | ||||||
| 25 | Local Coronavirus Urgent Remediation Emergency (or Local CURE) | ||||||
| |||||||
| |||||||
| 1 | Support Program to provide financial support to units of local | ||||||
| 2 | government that have incurred necessary expenditures due to the | ||||||
| 3 | COVID-19 public health emergency. The Department shall provide | ||||||
| 4 | by rule the administrative framework for the Local CURE Support | ||||||
| 5 | Program. | ||||||
| 6 | (b) Allocations. A portion of the funds appropriated for | ||||||
| 7 | the Local CURE Support Program may be allotted to | ||||||
| 8 | municipalities and counties based on proportionate population. | ||||||
| 9 | Units of local government, or portions thereof, located within | ||||||
| 10 | the five Illinois counties that received direct allotments from | ||||||
| 11 | the federal Coronavirus Relief Fund will not be included in the | ||||||
| 12 | support program allotments. The Department may establish other | ||||||
| 13 | administrative procedures for providing financial support to | ||||||
| 14 | units of local government. Appropriated funds may be used for | ||||||
| 15 | administration of the support program, including the hiring of | ||||||
| 16 | a service provider to assist with coordination and | ||||||
| 17 | administration. | ||||||
| 18 | (c) Administrative Procedures. The Department may | ||||||
| 19 | establish administrative procedures for the support program, | ||||||
| 20 | including any application procedures, grant agreements, | ||||||
| 21 | certifications, payment methodologies, and other | ||||||
| 22 | accountability measures that may be imposed upon recipients of | ||||||
| 23 | funds under the grant program. Financial support may be | ||||||
| 24 | provided in the form of grants or in the form of expense | ||||||
| 25 | reimbursements for disaster-related expenditures. The | ||||||
| 26 | emergency rulemaking process may be used to promulgate the | ||||||
| |||||||
| |||||||
| 1 | initial rules of the grant program. | ||||||
| 2 | (d) Definitions. As used in this Section: | ||||||
| 3 | (1) "COVID-19" means the novel coronavirus virus | ||||||
| 4 | disease deemed COVID-19 by the World Health Organization on | ||||||
| 5 | February 11, 2020. | ||||||
| 6 | (2) "Local government" or "unit of local government" | ||||||
| 7 | means any unit of local government as defined in Article | ||||||
| 8 | VII, Section 1 of the Illinois Constitution. | ||||||
| 9 | (3) "Third party administrator" means a service | ||||||
| 10 | provider selected by the Department to provide operational | ||||||
| 11 | assistance with the administration of the support program. | ||||||
| 12 | (e) Powers of the Department. The Department has the power | ||||||
| 13 | to: | ||||||
| 14 | (1) Provide financial support to eligible units of | ||||||
| 15 | local government with funds appropriated from the Local | ||||||
| 16 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
| 17 | to cover necessary costs incurred due to the COVID-19 | ||||||
| 18 | public health emergency that are eligible to be paid using | ||||||
| 19 | federal funds from the Coronavirus Relief Fund. | ||||||
| 20 | (2) Enter into agreements, accept funds, issue grants | ||||||
| 21 | or expense reimbursements, and engage in cooperation with | ||||||
| 22 | agencies of the federal government and units of local | ||||||
| 23 | governments to carry out the purposes of this support | ||||||
| 24 | program, and to use funds appropriated from the Local | ||||||
| 25 | Coronavirus Urgent Remediation Emergency (Local CURE) Fund | ||||||
| 26 | fund upon such terms and conditions as may be established | ||||||
| |||||||
| |||||||
| 1 | by the federal government and the Department. | ||||||
| 2 | (3) Enter into agreements with third-party | ||||||
| 3 | administrators to assist the state with operational | ||||||
| 4 | assistance and administrative functions related to review | ||||||
| 5 | of documentation and processing of financial support | ||||||
| 6 | payments to units of local government. | ||||||
| 7 | (4) Establish applications, notifications, contracts, | ||||||
| 8 | and procedures and adopt rules deemed necessary and | ||||||
| 9 | appropriate to carry out the provisions of this Section. To | ||||||
| 10 | provide for the expeditious and timely implementation of | ||||||
| 11 | this Act, emergency rules to implement any provision of | ||||||
| 12 | this Section may be adopted by the Department subject to | ||||||
| 13 | the provisions of Section 5-45 of the Illinois | ||||||
| 14 | Administrative Procedure Act. | ||||||
| 15 | (5) Provide staff, administration, and related support | ||||||
| 16 | required to manage the support program and pay for the | ||||||
| 17 | staffing, administration, and related support with funds | ||||||
| 18 | appropriated from the Local Coronavirus Urgent Remediation | ||||||
| 19 | Emergency (Local CURE) Fund. | ||||||
| 20 | (6) Exercise such other powers as are necessary or | ||||||
| 21 | incidental to the foregoing. | ||||||
| 22 | (f) Local CURE Financial Support to Local Governments.
The | ||||||
| 23 | Department is authorized to provide financial support to | ||||||
| 24 | eligible units of local government including, but not limited | ||||||
| 25 | to, certified local health departments for necessary costs | ||||||
| 26 | incurred due to the COVID-19 public health emergency that are | ||||||
| |||||||
| |||||||
| 1 | eligible to be paid using federal funds from the Coronavirus | ||||||
| 2 | Relief Fund. | ||||||
| 3 | (1) Financial support funds may be used by a unit of | ||||||
| 4 | local government only for payment of costs that: (i) are | ||||||
| 5 | necessary expenditures incurred due to the public health | ||||||
| 6 | emergency of COVID-19; (ii) were not accounted for in the | ||||||
| 7 | most recent budget approved as of March 27, 2020 for the | ||||||
| 8 | unit of local government; and (iii) were incurred between | ||||||
| 9 | March 1, 2020 and December 30, 2020. | ||||||
| 10 | (2) A unit of local government receiving financial | ||||||
| 11 | support funds under this program shall certify to the | ||||||
| 12 | Department that it shall use the funds in accordance with | ||||||
| 13 | the requirements of paragraph (1) and that any funds | ||||||
| 14 | received but not used for such purposes shall be repaid to | ||||||
| 15 | the Department. | ||||||
| 16 | (3) The Department shall make the determination to | ||||||
| 17 | provide financial support funds to a unit of local | ||||||
| 18 | government on the basis of criteria established by the | ||||||
| 19 | Department.
| ||||||
| 20 | Section 3-15. The Department of Human Services Act is | ||||||
| 21 | amended by changing Section 10-25 as follows:
| ||||||
| 22 | (20 ILCS 1305/10-25)
| ||||||
| 23 | Sec. 10-25. Women, Infants, and Children Nutrition | ||||||
| 24 | Program.
| ||||||
| |||||||
| |||||||
| 1 | (a) The Department shall
participate in the Women, Infants | ||||||
| 2 | and Children Nutrition program of the
federal government to the | ||||||
| 3 | maximum extent permitted by the federal
appropriation and | ||||||
| 4 | allocation to the State of Illinois. In order to efficiently | ||||||
| 5 | process electronically issued WIC benefits, the Department may | ||||||
| 6 | use an account held outside of the state treasury for the | ||||||
| 7 | deposit and issuance of WIC benefits. The Department
shall | ||||||
| 8 | report quarterly to the Governor and the General
Assembly the | ||||||
| 9 | status of obligations and expenditures of the WIC nutrition
| ||||||
| 10 | program appropriation and make recommendations on actions | ||||||
| 11 | necessary to
expend all available federal funds. Other | ||||||
| 12 | appropriations and funds from
any public or private source in | ||||||
| 13 | addition to federal funds may be used by
the Department for the | ||||||
| 14 | purpose of maximum participation in
the WIC nutrition program.
| ||||||
| 15 | (b) The Department shall maintain a drug abuse education | ||||||
| 16 | program for
participants in the Women, Infants and Children | ||||||
| 17 | Nutrition Program.
The program shall include but need not be | ||||||
| 18 | limited to (1) the
provision of information concerning the | ||||||
| 19 | dangers of drug abuse and (2) the
referral of participants who | ||||||
| 20 | are suspected drug abusers to drug abuse
clinics, treatment | ||||||
| 21 | programs, counselors or other drug abuse treatment
providers.
| ||||||
| 22 | (c) The Department shall cooperate with the Department of | ||||||
| 23 | Public Health for
purposes of the smoking cessation program for | ||||||
| 24 | participants in the Women,
Infants and Children Nutrition | ||||||
| 25 | Program maintained by the Department of Public
Health under | ||||||
| 26 | Section 2310-435 of the Department of Public
Health
Powers and | ||||||
| |||||||
| |||||||
| 1 | Duties Law (20 ILCS 2310/2310-435).
| ||||||
| 2 | (d) The Department may contract with any bank as defined by | ||||||
| 3 | the Illinois
Banking Act to redeem bank drafts issued by the | ||||||
| 4 | Department under the United
States Department of Agriculture | ||||||
| 5 | Special Supplemental Food Program for
Women, Infants and | ||||||
| 6 | Children (WIC). Any bank with which the Department has
entered | ||||||
| 7 | into a contract to redeem bank drafts may receive, pursuant to | ||||||
| 8 | an
appropriation to the Department, an initial advance and | ||||||
| 9 | periodic payment of
funds for the Women, Infants and Children | ||||||
| 10 | Program in amounts determined by
the Secretary. | ||||||
| 11 | Notwithstanding any other law, such funds shall be retained
in | ||||||
| 12 | a separate account by the bank. Any interest earned by monies | ||||||
| 13 | in such
account shall accrue to the USDA Women, Infants and | ||||||
| 14 | Children Fund and shall
be used exclusively for the redemption | ||||||
| 15 | of bank drafts issued by the
Department. WIC program food funds | ||||||
| 16 | received by the bank from the
Department shall be used | ||||||
| 17 | exclusively for the redemption of bank drafts. The
bank shall | ||||||
| 18 | not use such food funds, or interest accrued thereon, for any
| ||||||
| 19 | other purpose including, but not limited to, reimbursement of
| ||||||
| 20 | administrative expenses or payments of administrative fees due | ||||||
| 21 | the bank
pursuant to its contract or contracts with the | ||||||
| 22 | Department.
| ||||||
| 23 | Such initial and periodic payments by the Department to the | ||||||
| 24 | bank shall be
effected, pursuant to an appropriation, in an | ||||||
| 25 | amount needed for the
redemption of bank drafts issued by the | ||||||
| 26 | Department under the United States
Department of Agriculture | ||||||
| |||||||
| |||||||
| 1 | Special Supplemental Food Program for Women,
Infants and | ||||||
| 2 | Children in any initial or succeeding period. The State
| ||||||
| 3 | Comptroller shall, upon presentation by the Secretary of | ||||||
| 4 | adequate
certification of funds needed for redemption of bank | ||||||
| 5 | drafts, promptly draw
a warrant payable to the bank for deposit | ||||||
| 6 | to the separate account of the
bank. Such certification may be | ||||||
| 7 | in magnetic tape or computer output form,
indicating the amount | ||||||
| 8 | of the total payment made by the bank for the
redemption of | ||||||
| 9 | bank drafts from funds provided to the bank under this Section.
| ||||||
| 10 | The separate account of the bank established under this | ||||||
| 11 | Section, any
payments to that account, and the use of such | ||||||
| 12 | account and funds shall be
subject to (1) audit by the | ||||||
| 13 | Department or a private contractor authorized by
the Department | ||||||
| 14 | to conduct audits, including but not limited to
such audits as | ||||||
| 15 | may be required by State law, (2) audit by the federal
| ||||||
| 16 | government or a private contractor authorized by the federal | ||||||
| 17 | government, and
(3) post audit pursuant to the Illinois State | ||||||
| 18 | Auditing Act.
| ||||||
| 19 | (e) The Department may include a program of lactation | ||||||
| 20 | support services
as part of the benefits and services provided | ||||||
| 21 | for pregnant and breast feeding
participants in the Women,
| ||||||
| 22 | Infants and Children Nutrition Program. The program may include | ||||||
| 23 | payment for
breast pumps, breast shields, or any supply deemed | ||||||
| 24 | essential for the successful
maintenance of lactation, as well | ||||||
| 25 | as lactation specialists who are registered
nurses, licensed
| ||||||
| 26 | dietitians, or persons who have successfully completed a | ||||||
| |||||||
| |||||||
| 1 | lactation
management training program.
| ||||||
| 2 | (f) The Department shall coordinate the operation of the | ||||||
| 3 | Women, Infants and
Children program with the Medicaid program | ||||||
| 4 | by interagency agreement whereby
each program provides | ||||||
| 5 | information about the services offered by the other to
| ||||||
| 6 | applicants for services.
| ||||||
| 7 | (Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
| ||||||
| 8 | Section 3-20. The Department of Labor Law of the
Civil | ||||||
| 9 | Administrative Code of Illinois is amended by changing Section | ||||||
| 10 | 1505-210 as follows:
| ||||||
| 11 | (20 ILCS 1505/1505-210) | ||||||
| 12 | Sec. 1505-210. Funds. The Department has the authority to | ||||||
| 13 | apply for, accept, receive, expend, and administer on behalf of | ||||||
| 14 | the State any grants, gifts, bequests, loans, indirect cost | ||||||
| 15 | reimbursements, funds, or anything else of value made available | ||||||
| 16 | to the Department from any source for assistance with outreach | ||||||
| 17 | activities related to the Department's enforcement efforts and | ||||||
| 18 | staffing assistance for boards and commissions under the | ||||||
| 19 | purview of the Department. Any federal indirect cost | ||||||
| 20 | reimbursements received by the Department pursuant to this | ||||||
| 21 | Section shall be deposited into the Department of Labor Federal | ||||||
| 22 | Indirect Cost Fund, and such moneys shall be used only for the | ||||||
| 23 | purposes for which they are allowed. Any other federal funds | ||||||
| 24 | received by the Department pursuant to this Section shall be | ||||||
| |||||||
| |||||||
| 1 | deposited in a trust fund with the State Treasurer and held and | ||||||
| 2 | disbursed by him or her in accordance with the Treasurer as | ||||||
| 3 | Custodian of Funds Act, provided that such moneys shall be used | ||||||
| 4 | only for the purposes for which they are contributed and any | ||||||
| 5 | balance remaining shall be returned to the contributor. The | ||||||
| 6 | Department is authorized to promulgate such rules and enter | ||||||
| 7 | into such contracts as it may deem necessary in carrying out | ||||||
| 8 | the provisions of this Section.
| ||||||
| 9 | (Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
| ||||||
| 10 | ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS | ||||||
| 11 | Section 5-5. The State Finance Act is amended by changing | ||||||
| 12 | Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12, | ||||||
| 13 | 8g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932, | ||||||
| 14 | 5.933, 6z-120, 6z-121, and 6z-122 as follows:
| ||||||
| 15 | (30 ILCS 105/5.930 new) | ||||||
| 16 | Sec. 5.930. The Department of Labor Federal Indirect Cost | ||||||
| 17 | Fund.
| ||||||
| 18 | (30 ILCS 105/5.931 new) | ||||||
| 19 | Sec. 5.931. The Disaster Response and Recovery Fund.
| ||||||
| 20 | (30 ILCS 105/5.932 new) | ||||||
| 21 | Sec. 5.932. The State Coronavirus Urgent Remediation | ||||||
| |||||||
| |||||||
| 1 | Emergency Fund.
| ||||||
| 2 | (30 ILCS 105/5.933 new) | ||||||
| 3 | Sec. 5.933. The Local Coronavirus Urgent Remediation | ||||||
| 4 | Emergency Fund.
| ||||||
| 5 | (30 ILCS 105/5h.5) | ||||||
| 6 | Sec. 5h.5. Cash flow borrowing and general funds liquidity; | ||||||
| 7 | Fiscal Years 2018, 2019, 2020, and 2021. | ||||||
| 8 | (a) In order to meet cash flow deficits and to maintain | ||||||
| 9 | liquidity in general funds and the Health Insurance Reserve | ||||||
| 10 | Fund, on and after July 1, 2017 and through June 30 March 1, | ||||||
| 11 | 2021, the State Treasurer and the State Comptroller, in | ||||||
| 12 | consultation with the Governor's Office of Management and | ||||||
| 13 | Budget, shall make transfers to general funds and the Health | ||||||
| 14 | Insurance Reserve Fund, as directed by the State Comptroller, | ||||||
| 15 | out of special funds of the State, to the extent allowed by | ||||||
| 16 | federal law. | ||||||
| 17 | No such transfer may reduce the cumulative balance of all | ||||||
| 18 | of the special funds of the State to an amount less than the | ||||||
| 19 | total debt service payable during the 12 months immediately | ||||||
| 20 | following the date of the transfer on any bonded indebtedness | ||||||
| 21 | of the State and any certificates issued under the Short Term | ||||||
| 22 | Borrowing Act. At no time shall the outstanding total transfers | ||||||
| 23 | made from the special funds of the State to general funds and | ||||||
| 24 | the Health Insurance Reserve Fund under this Section exceed | ||||||
| |||||||
| |||||||
| 1 | $1,500,000,000 $1,200,000,000; once the amount of | ||||||
| 2 | $1,500,000,000 $1,200,000,000 has been transferred from the | ||||||
| 3 | special funds of the State to general funds and the Health | ||||||
| 4 | Insurance Reserve Fund, additional transfers may be made from | ||||||
| 5 | the special funds of the State to general funds and the Health | ||||||
| 6 | Insurance Reserve Fund under this Section only to the extent | ||||||
| 7 | that moneys have first been re-transferred from general funds | ||||||
| 8 | and the Health Insurance Reserve Fund to those special funds of | ||||||
| 9 | the State. Notwithstanding any other provision of this Section, | ||||||
| 10 | no such transfer may be made from any special fund that is | ||||||
| 11 | exclusively collected by or directly appropriated to any other | ||||||
| 12 | constitutional officer without the written approval of that | ||||||
| 13 | constitutional officer. | ||||||
| 14 | (b) If moneys have been transferred to general funds and | ||||||
| 15 | the Health Insurance Reserve Fund pursuant to subsection (a) of | ||||||
| 16 | this Section, Public Act 100-23 shall constitute the continuing | ||||||
| 17 | authority for and direction to the State Treasurer and State | ||||||
| 18 | Comptroller to reimburse the funds of origin from general funds | ||||||
| 19 | by transferring to the funds of origin, at such times and in | ||||||
| 20 | such amounts as directed by the Comptroller when necessary to | ||||||
| 21 | support appropriated expenditures from the funds, an amount | ||||||
| 22 | equal to that transferred from them plus any interest that | ||||||
| 23 | would have accrued thereon had the transfer not occurred, | ||||||
| 24 | except that any moneys transferred pursuant to subsection (a) | ||||||
| 25 | of this Section shall be repaid to the fund of origin within 48 | ||||||
| 26 | months after the date on which they were borrowed. When any of | ||||||
| |||||||
| |||||||
| 1 | the funds from which moneys have been transferred pursuant to | ||||||
| 2 | subsection (a) have insufficient cash from which the State | ||||||
| 3 | Comptroller may make expenditures properly supported by | ||||||
| 4 | appropriations from the fund, then the State Treasurer and | ||||||
| 5 | State Comptroller shall transfer from general funds to the fund | ||||||
| 6 | only such amount as is immediately necessary to satisfy | ||||||
| 7 | outstanding expenditure obligations on a timely basis. | ||||||
| 8 | (c) On the first day of each quarterly period in each | ||||||
| 9 | fiscal year, until such time as a report indicates that all | ||||||
| 10 | moneys borrowed and interest pursuant to this Section have been | ||||||
| 11 | repaid, the Comptroller shall provide to the President and the | ||||||
| 12 | Minority Leader of the Senate, the Speaker and the Minority | ||||||
| 13 | Leader of the House of Representatives, and the Commission on | ||||||
| 14 | Government Forecasting and Accountability a report on all | ||||||
| 15 | transfers made pursuant to this Section in the prior quarterly | ||||||
| 16 | period. The report must be provided in electronic format. The | ||||||
| 17 | report must include all of the following: | ||||||
| 18 | (1) the date each transfer was made; | ||||||
| 19 | (2) the amount of each transfer; | ||||||
| 20 | (3) in the case of a transfer from general funds to a | ||||||
| 21 | fund of origin pursuant to subsection (b) of this Section, | ||||||
| 22 | the amount of interest being paid to the fund of origin; | ||||||
| 23 | and | ||||||
| 24 | (4) the end of day balance of the fund of origin, the | ||||||
| 25 | general funds, and the Health Insurance Reserve Fund on the | ||||||
| 26 | date the transfer was made.
| ||||||
| |||||||
| |||||||
| 1 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 2 | 101-10, eff. 6-5-19.)
| ||||||
| 3 | (30 ILCS 105/6z-45)
| ||||||
| 4 | Sec. 6z-45. The School Infrastructure Fund.
| ||||||
| 5 | (a) The School Infrastructure Fund is created as a special | ||||||
| 6 | fund
in the State Treasury.
| ||||||
| 7 | In addition to any other deposits authorized by law, | ||||||
| 8 | beginning January
1, 2000, on the first day of each month, or | ||||||
| 9 | as soon thereafter as may be
practical, the State Treasurer and | ||||||
| 10 | State Comptroller shall transfer the sum of
$5,000,000 from the | ||||||
| 11 | General Revenue Fund to the School Infrastructure Fund, except | ||||||
| 12 | that, notwithstanding any other provision of law, and in | ||||||
| 13 | addition to any other transfers that may be provided for by | ||||||
| 14 | law, before June 30, 2012, the Comptroller and the Treasurer | ||||||
| 15 | shall transfer $45,000,000 from the General Revenue Fund into | ||||||
| 16 | the School Infrastructure Fund, and, for fiscal year 2013 only, | ||||||
| 17 | the Treasurer and the Comptroller shall transfer $1,250,000 | ||||||
| 18 | from the General Revenue Fund to the School Infrastructure Fund | ||||||
| 19 | on the first day of each month;
provided, however, that no such | ||||||
| 20 | transfers shall be made from July 1, 2001
through June 30, | ||||||
| 21 | 2003.
| ||||||
| 22 | (a-5) Money in the School Infrastructure Fund may be used | ||||||
| 23 | to pay the expenses of the State Board of Education, the | ||||||
| 24 | Governor's Office of Management and Budget, and the Capital | ||||||
| 25 | Development Board in administering programs under the School | ||||||
| |||||||
| |||||||
| 1 | Construction Law, the total expenses not to exceed $1,315,000 | ||||||
| 2 | in any fiscal year. | ||||||
| 3 | (b) Subject to the transfer provisions set forth below, | ||||||
| 4 | money in the
School Infrastructure Fund shall, if and when the | ||||||
| 5 | State of Illinois incurs
any bonded indebtedness for the | ||||||
| 6 | construction of school improvements under subsection (e) of | ||||||
| 7 | Section 5 of the General Obligation Bond Act, be set aside and | ||||||
| 8 | used for the purpose of
paying and discharging annually the | ||||||
| 9 | principal and interest on that bonded
indebtedness then due and | ||||||
| 10 | payable, and for no other purpose.
| ||||||
| 11 | In addition to other transfers to the General Obligation | ||||||
| 12 | Bond Retirement and
Interest Fund made pursuant to Section 15 | ||||||
| 13 | of the General Obligation Bond Act,
upon each delivery of bonds | ||||||
| 14 | issued for construction of school improvements
under the School | ||||||
| 15 | Construction Law, the State Comptroller shall
compute and | ||||||
| 16 | certify to the State Treasurer the total amount of principal | ||||||
| 17 | of,
interest on, and premium, if any, on such bonds during the | ||||||
| 18 | then current and
each succeeding fiscal year.
With respect to | ||||||
| 19 | the interest payable on variable rate bonds, such
| ||||||
| 20 | certifications shall be calculated at the maximum rate of | ||||||
| 21 | interest that
may be payable during the fiscal year, after | ||||||
| 22 | taking into account any credits
permitted in the related | ||||||
| 23 | indenture or other instrument against the amount of
such | ||||||
| 24 | interest required to be appropriated for that period.
| ||||||
| 25 | On or before the last day of each month, the State | ||||||
| 26 | Treasurer and State
Comptroller shall transfer from the School | ||||||
| |||||||
| |||||||
| 1 | Infrastructure Fund to the General
Obligation Bond Retirement | ||||||
| 2 | and Interest Fund an amount sufficient to pay the
aggregate of | ||||||
| 3 | the principal of, interest on, and premium, if any, on the | ||||||
| 4 | bonds
payable on their next payment date, divided by the number | ||||||
| 5 | of monthly transfers
occurring between the last previous | ||||||
| 6 | payment date (or the delivery date if no
payment date has yet | ||||||
| 7 | occurred) and the next succeeding payment date.
Interest | ||||||
| 8 | payable on variable rate bonds shall be calculated at the | ||||||
| 9 | maximum
rate of interest that may be payable for the relevant | ||||||
| 10 | period, after taking into
account any credits permitted in the | ||||||
| 11 | related indenture or other instrument
against the amount of | ||||||
| 12 | such interest required to be appropriated for that
period.
| ||||||
| 13 | Interest for which moneys have already been deposited into the | ||||||
| 14 | capitalized
interest account within the General Obligation | ||||||
| 15 | Bond Retirement and Interest
Fund shall not be included in the | ||||||
| 16 | calculation of the amounts to be transferred
under this | ||||||
| 17 | subsection.
| ||||||
| 18 | (b-5) The money deposited into the School Infrastructure | ||||||
| 19 | Fund from transfers pursuant to subsections (c-30) and (c-35) | ||||||
| 20 | of Section 13 of the Illinois Gambling Act shall be applied, | ||||||
| 21 | without further direction, as provided in subsection (b-3) of | ||||||
| 22 | Section 5-35 of the School Construction Law. | ||||||
| 23 | (b-7) In fiscal year 2021 only, of the surplus, if any, in | ||||||
| 24 | the School Infrastructure Fund after payments made pursuant to | ||||||
| 25 | subsections (a-5), (b), and (b-5) of this Section, $20,000,000 | ||||||
| 26 | shall be transferred to the General Revenue Fund. | ||||||
| |||||||
| |||||||
| 1 | (c) The surplus, if any, in the School Infrastructure Fund | ||||||
| 2 | after payments made pursuant to subsections (a-5), (b), and | ||||||
| 3 | (b-5), and (b-7) of this Section shall, subject to | ||||||
| 4 | appropriation, be used as follows:
| ||||||
| 5 | First - to make 3 payments to the School Technology | ||||||
| 6 | Revolving Loan Fund as
follows:
| ||||||
| 7 | Transfer of $30,000,000 in fiscal year 1999;
| ||||||
| 8 | Transfer of $20,000,000 in fiscal year 2000; and
| ||||||
| 9 | Transfer of $10,000,000 in fiscal year 2001.
| ||||||
| 10 | Second - to pay any amounts due for grants for school | ||||||
| 11 | construction projects
and debt service under the School | ||||||
| 12 | Construction Law.
| ||||||
| 13 | Third - to pay any amounts due for grants for school | ||||||
| 14 | maintenance projects
under the School Construction Law.
| ||||||
| 15 | (Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
| ||||||
| 16 | (30 ILCS 105/6z-57)
| ||||||
| 17 | Sec. 6z-57. The Presidential Library and Museum Operating | ||||||
| 18 | Fund.
| ||||||
| 19 | (a) There is created in the State treasury a special fund | ||||||
| 20 | to be known as
the Presidential Library and Museum Operating | ||||||
| 21 | Fund.
All moneys received by the Abraham Lincoln Presidential | ||||||
| 22 | Library and Museum from
admission fees, retail sales, and | ||||||
| 23 | registration fees from conferences and other
educational | ||||||
| 24 | programs shall be deposited into the Fund.
The fund may also | ||||||
| 25 | receive transfers, awards, deposits or other funds made | ||||||
| |||||||
| |||||||
| 1 | available from any public or private source to support the | ||||||
| 2 | operations and programming of the Abraham Lincoln Presidential | ||||||
| 3 | Library and Museum. In addition, money shall be deposited into | ||||||
| 4 | the Fund as provided by law.
| ||||||
| 5 | (b) Money in the Fund may be used, subject to | ||||||
| 6 | appropriation, for the
operational support of the Abraham | ||||||
| 7 | Lincoln Presidential Library and Museum and
for programs | ||||||
| 8 | related to the Presidential Library and Museum at public
| ||||||
| 9 | institutions of higher education.
| ||||||
| 10 | (c) The Presidential Library and Museum Operating Fund is | ||||||
| 11 | not subject to administrative charges or charge-backs, | ||||||
| 12 | including but not limited to those authorized under Section 8h | ||||||
| 13 | of the State Finance Act. | ||||||
| 14 | (Source: P.A. 96-1312, eff. 7-27-10.)
| ||||||
| 15 | (30 ILCS 105/6z-63) | ||||||
| 16 | Sec. 6z-63. The Professional Services Fund. | ||||||
| 17 | (a) The Professional Services Fund is created as a | ||||||
| 18 | revolving fund in the State treasury. The following moneys | ||||||
| 19 | shall be deposited into the Fund: | ||||||
| 20 | (1) amounts authorized for transfer to the Fund from | ||||||
| 21 | the General Revenue Fund and other State funds (except for | ||||||
| 22 | funds classified by the Comptroller as federal trust funds | ||||||
| 23 | or State trust funds) pursuant to State law or Executive | ||||||
| 24 | Order; | ||||||
| 25 | (2) federal funds received by the Department of Central | ||||||
| |||||||
| |||||||
| 1 | Management Services (the "Department") as a result of | ||||||
| 2 | expenditures from the Fund; | ||||||
| 3 | (3) interest earned on moneys in the Fund; and | ||||||
| 4 | (4) receipts or inter-fund transfers resulting from | ||||||
| 5 | billings issued by the Department to State agencies for the | ||||||
| 6 | cost of professional services rendered by the Department | ||||||
| 7 | that are not compensated through the specific fund | ||||||
| 8 | transfers authorized by this Section. | ||||||
| 9 | (b) Moneys in the Fund may be used by the Department for | ||||||
| 10 | reimbursement or payment for: | ||||||
| 11 | (1) providing professional services to State agencies | ||||||
| 12 | or other State entities; | ||||||
| 13 | (2) rendering other services to State agencies at the | ||||||
| 14 | Governor's direction or to other State entities upon | ||||||
| 15 | agreement between the Director of Central Management | ||||||
| 16 | Services and the appropriate official or governing body of | ||||||
| 17 | the other State entity; or | ||||||
| 18 | (3) providing for payment of administrative and other | ||||||
| 19 | expenses incurred by the Department in providing | ||||||
| 20 | professional services. | ||||||
| 21 | Beginning in fiscal year 2021, moneys in the Fund may also | ||||||
| 22 | be appropriated to and used by the Executive Ethics Commission | ||||||
| 23 | for oversight and administration and by the Chief Procurement | ||||||
| 24 | Officer for general services and operation of the BidBuy system | ||||||
| 25 | previously administered by the Department. | ||||||
| 26 | (c) State agencies or other State entities may direct the | ||||||
| |||||||
| |||||||
| 1 | Comptroller to process inter-fund
transfers or make payment | ||||||
| 2 | through the voucher and warrant process to the Professional | ||||||
| 3 | Services Fund in satisfaction of billings issued under | ||||||
| 4 | subsection (a) of this Section. | ||||||
| 5 | (d) Reconciliation. For the fiscal year beginning on July | ||||||
| 6 | 1, 2004 only, the Director of Central Management Services (the | ||||||
| 7 | "Director") shall order that each State agency's payments and | ||||||
| 8 | transfers made to the Fund be reconciled with actual Fund costs | ||||||
| 9 | for professional services provided by the Department on no less | ||||||
| 10 | than an annual basis. The Director may require reports from | ||||||
| 11 | State agencies as deemed necessary to perform this | ||||||
| 12 | reconciliation. | ||||||
| 13 | (e) (Blank). The following amounts are authorized for | ||||||
| 14 | transfer into the
Professional Services Fund for the fiscal | ||||||
| 15 | year beginning July 1, 2004: | ||||||
| 16 | General Revenue Fund$5,440,431 | ||||||
| 17 | Road Fund$814,468 | ||||||
| 18 | Motor Fuel Tax Fund$263,500 | ||||||
| 19 | Child Support Administrative Fund$234,013 | ||||||
| 20 | Professions Indirect Cost Fund$276,800 | ||||||
| 21 | Capital Development Board Revolving Fund$207,610 | ||||||
| 22 | Bank & Trust Company Fund$200,214 | ||||||
| 23 | State Lottery Fund$193,691 | ||||||
| 24 | Insurance Producer Administration Fund$174,672 | ||||||
| 25 | Insurance Financial Regulation Fund$168,327 | ||||||
| 26 | Illinois Clean Water Fund$124,675 | ||||||
| |||||||
| |||||||
| 1 | Clean Air Act (CAA) Permit Fund$91,803 | ||||||
| 2 | Statistical Services Revolving Fund$90,959 | ||||||
| 3 | Financial Institution Fund$109,428 | ||||||
| 4 | Horse Racing Fund$71,127 | ||||||
| 5 | Health Insurance Reserve Fund$66,577 | ||||||
| 6 | Solid Waste Management Fund$61,081 | ||||||
| 7 | Guardianship and Advocacy Fund$1,068 | ||||||
| 8 | Agricultural Premium Fund$493 | ||||||
| 9 | Wildlife and Fish Fund$247 | ||||||
| 10 | Radiation Protection Fund$33,277 | ||||||
| 11 | Nuclear Safety Emergency Preparedness Fund$25,652 | ||||||
| 12 | Tourism Promotion Fund$6,814
| ||||||
| 13 | All of these transfers shall be made on July 1, 2004, or as | ||||||
| 14 | soon thereafter as practical. These transfers shall be made | ||||||
| 15 | notwithstanding any other provision of State law to the | ||||||
| 16 | contrary.
| ||||||
| 17 | (e-5) (Blank). Notwithstanding any other provision of | ||||||
| 18 | State law to the contrary, on or after July 1, 2005 and through | ||||||
| 19 | June 30, 2006, in addition to any other transfers that may be | ||||||
| 20 | provided for by law, at the direction of and upon notification | ||||||
| 21 | from the Director of Central Management Services, the State | ||||||
| 22 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 23 | amounts into the Professional Services Fund from the designated | ||||||
| 24 | funds not exceeding the following totals:
| ||||||
| 25 | Food and Drug Safety Fund$3,249 | ||||||
| 26 | Financial Institution Fund$12,942 | ||||||
| |||||||
| |||||||
| 1 | General Professions Dedicated Fund$8,579 | ||||||
| 2 | Illinois Department of Agriculture | ||||||
| 3 | Laboratory
Services Revolving Fund$1,963 | ||||||
| 4 | Illinois Veterans' Rehabilitation Fund$11,275 | ||||||
| 5 | State Boating Act Fund$27,000 | ||||||
| 6 | State Parks Fund$22,007 | ||||||
| 7 | Agricultural Premium Fund$59,483 | ||||||
| 8 | Fire Prevention Fund$29,862 | ||||||
| 9 | Mental Health Fund$78,213 | ||||||
| 10 | Illinois State Pharmacy Disciplinary Fund$2,744 | ||||||
| 11 | Radiation Protection Fund$16,034 | ||||||
| 12 | Solid Waste Management Fund$37,669 | ||||||
| 13 | Illinois Gaming Law Enforcement Fund$7,260 | ||||||
| 14 | Subtitle D Management Fund$4,659 | ||||||
| 15 | Illinois State Medical Disciplinary Fund$8,602 | ||||||
| 16 | Department of Children and | ||||||
| 17 | Family Services Training Fund$29,906 | ||||||
| 18 | Facility Licensing Fund$1,083 | ||||||
| 19 | Youth Alcoholism and Substance | ||||||
| 20 | Abuse Prevention Fund$2,783 | ||||||
| 21 | Plugging and Restoration Fund$1,105 | ||||||
| 22 | State Crime Laboratory Fund$1,353 | ||||||
| 23 | Motor Vehicle Theft Prevention Trust Fund$9,190 | ||||||
| 24 | Weights and Measures Fund$4,932 | ||||||
| 25 | Solid Waste Management Revolving | ||||||
| 26 | Loan Fund$2,735 | ||||||
| |||||||
| |||||||
| 1 | Illinois School Asbestos Abatement Fund$2,166 | ||||||
| 2 | Violence Prevention Fund$5,176 | ||||||
| 3 | Capital Development Board Revolving Fund$14,777 | ||||||
| 4 | DCFS Children's Services Fund$1,256,594 | ||||||
| 5 | State Police DUI Fund$1,434 | ||||||
| 6 | Illinois Health Facilities Planning Fund$3,191 | ||||||
| 7 | Emergency Public Health Fund$7,996 | ||||||
| 8 | Fair and Exposition Fund$3,732 | ||||||
| 9 | Nursing Dedicated and Professional Fund$5,792 | ||||||
| 10 | Optometric Licensing and Disciplinary Board Fund$1,032 | ||||||
| 11 | Underground Resources Conservation Enforcement Fund$1,221 | ||||||
| 12 | State Rail Freight Loan Repayment Fund$6,434 | ||||||
| 13 | Drunk and Drugged Driving Prevention Fund$5,473 | ||||||
| 14 | Illinois Affordable Housing Trust Fund$118,222 | ||||||
| 15 | Community Water Supply Laboratory Fund$10,021 | ||||||
| 16 | Used Tire Management Fund$17,524 | ||||||
| 17 | Natural Areas Acquisition Fund$15,501 | ||||||
| 18 | Open Space Lands Acquisition | ||||||
| 19 | and Development Fund$49,105 | ||||||
| 20 | Working Capital Revolving Fund$126,344 | ||||||
| 21 | State Garage Revolving Fund$92,513 | ||||||
| 22 | Statistical Services Revolving Fund$181,949 | ||||||
| 23 | Paper and Printing Revolving Fund$3,632 | ||||||
| 24 | Air Transportation Revolving Fund$1,969 | ||||||
| 25 | Communications Revolving Fund$304,278 | ||||||
| 26 | Environmental Laboratory Certification Fund$1,357 | ||||||
| |||||||
| |||||||
| 1 | Public Health Laboratory Services Revolving Fund$5,892 | ||||||
| 2 | Provider Inquiry Trust Fund$1,742 | ||||||
| 3 | Lead Poisoning Screening, | ||||||
| 4 | Prevention, and Abatement Fund$8,200 | ||||||
| 5 | Drug Treatment Fund$14,028 | ||||||
| 6 | Feed Control Fund$2,472 | ||||||
| 7 | Plumbing Licensure and Program Fund$3,521 | ||||||
| 8 | Insurance Premium Tax Refund Fund$7,872 | ||||||
| 9 | Tax Compliance and Administration Fund$5,416 | ||||||
| 10 | Appraisal Administration Fund$2,924 | ||||||
| 11 | Trauma Center Fund$40,139 | ||||||
| 12 | Alternate Fuels Fund$1,467 | ||||||
| 13 | Illinois State Fair Fund$13,844 | ||||||
| 14 | State Asset Forfeiture Fund$8,210 | ||||||
| 15 | Federal Asset Forfeiture Fund$6,471 | ||||||
| 16 | Department of Corrections Reimbursement | ||||||
| 17 | and Education Fund$78,965 | ||||||
| 18 | Health Facility Plan Review Fund$3,444 | ||||||
| 19 | LEADS Maintenance Fund$6,075 | ||||||
| 20 | State Offender DNA Identification | ||||||
| 21 | System Fund$1,712 | ||||||
| 22 | Illinois Historic Sites Fund$4,511 | ||||||
| 23 | Public Pension Regulation Fund$2,313 | ||||||
| 24 | Workforce, Technology, and Economic | ||||||
| 25 | Development Fund$5,357 | ||||||
| 26 | Renewable Energy Resources Trust Fund$29,920 | ||||||
| |||||||
| |||||||
| 1 | Energy Efficiency Trust Fund$8,368 | ||||||
| 2 | Pesticide Control Fund$6,687 | ||||||
| 3 | Conservation 2000 Fund$30,764 | ||||||
| 4 | Wireless Carrier Reimbursement Fund$91,024 | ||||||
| 5 | International Tourism Fund$13,057 | ||||||
| 6 | Public Transportation Fund$701,837 | ||||||
| 7 | Horse Racing Fund$18,589 | ||||||
| 8 | Death Certificate Surcharge Fund$1,901 | ||||||
| 9 | State Police Wireless Service | ||||||
| 10 | Emergency Fund$1,012 | ||||||
| 11 | Downstate Public Transportation Fund$112,085 | ||||||
| 12 | Motor Carrier Safety Inspection Fund$6,543 | ||||||
| 13 | State Police Whistleblower Reward | ||||||
| 14 | and Protection Fund$1,894 | ||||||
| 15 | Illinois Standardbred Breeders Fund$4,412 | ||||||
| 16 | Illinois Thoroughbred Breeders Fund$6,635 | ||||||
| 17 | Illinois Clean Water Fund$17,579 | ||||||
| 18 | Independent Academic Medical Center Fund$5,611 | ||||||
| 19 | Child Support Administrative Fund$432,527 | ||||||
| 20 | Corporate Headquarters Relocation | ||||||
| 21 | Assistance Fund$4,047 | ||||||
| 22 | Local Initiative Fund$58,762 | ||||||
| 23 | Tourism Promotion Fund$88,072 | ||||||
| 24 | Digital Divide Elimination Fund$11,593 | ||||||
| 25 | Presidential Library and Museum Operating Fund$4,624 | ||||||
| 26 | Metro-East Public Transportation Fund$47,787 | ||||||
| |||||||
| |||||||
| 1 | Medical Special Purposes Trust Fund$11,779 | ||||||
| 2 | Dram Shop Fund$11,317 | ||||||
| 3 | Illinois State Dental Disciplinary Fund$1,986 | ||||||
| 4 | Hazardous Waste Research Fund$1,333 | ||||||
| 5 | Real Estate License Administration Fund$10,886 | ||||||
| 6 | Traffic and Criminal Conviction | ||||||
| 7 | Surcharge Fund$44,798 | ||||||
| 8 | Criminal Justice Information | ||||||
| 9 | Systems Trust Fund$5,693 | ||||||
| 10 | Design Professionals Administration | ||||||
| 11 | and Investigation Fund$2,036 | ||||||
| 12 | State Surplus Property Revolving Fund$6,829 | ||||||
| 13 | Illinois Forestry Development Fund$7,012 | ||||||
| 14 | State Police Services Fund$47,072 | ||||||
| 15 | Youth Drug Abuse Prevention Fund$1,299 | ||||||
| 16 | Metabolic Screening and Treatment Fund$15,947 | ||||||
| 17 | Insurance Producer Administration Fund$30,870 | ||||||
| 18 | Coal Technology Development Assistance Fund$43,692 | ||||||
| 19 | Rail Freight Loan Repayment Fund$1,016 | ||||||
| 20 | Low-Level Radioactive Waste | ||||||
| 21 | Facility
Development and Operation Fund$1,989 | ||||||
| 22 | Environmental Protection Permit and Inspection Fund$32,125 | ||||||
| 23 | Park and Conservation Fund$41,038 | ||||||
| 24 | Local Tourism Fund$34,492 | ||||||
| 25 | Illinois Capital Revolving Loan Fund$10,624 | ||||||
| 26 | Illinois Equity Fund$1,929 | ||||||
| |||||||
| |||||||
| 1 | Large Business Attraction Fund$5,554 | ||||||
| 2 | Illinois Beach Marina Fund$5,053 | ||||||
| 3 | International and Promotional Fund$1,466 | ||||||
| 4 | Public Infrastructure Construction | ||||||
| 5 | Loan Revolving Fund$3,111 | ||||||
| 6 | Insurance Financial Regulation Fund$42,575 | ||||||
| 7 | Total
$4,975,487
| ||||||
| 8 | (e-7) (Blank). Notwithstanding any other provision of | ||||||
| 9 | State law to the contrary, on or after July 1, 2006 and through | ||||||
| 10 | June 30, 2007, in addition to any other transfers that may be | ||||||
| 11 | provided for by law, at the direction of and upon notification | ||||||
| 12 | from the Director of Central Management Services, the State | ||||||
| 13 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 14 | amounts into the Professional Services Fund from the designated | ||||||
| 15 | funds not exceeding the following totals: | ||||||
| 16 | Food and Drug Safety Fund$3,300 | ||||||
| 17 | Financial Institution Fund$13,000 | ||||||
| 18 | General Professions Dedicated Fund$8,600 | ||||||
| 19 | Illinois Department of Agriculture | ||||||
| 20 | Laboratory Services Revolving Fund$2,000 | ||||||
| 21 | Illinois Veterans' Rehabilitation Fund$11,300 | ||||||
| 22 | State Boating Act Fund$27,200 | ||||||
| 23 | State Parks Fund$22,100 | ||||||
| 24 | Agricultural Premium Fund$59,800 | ||||||
| 25 | Fire Prevention Fund$30,000 | ||||||
| 26 | Mental Health Fund$78,700 | ||||||
| |||||||
| |||||||
| 1 | Illinois State Pharmacy Disciplinary Fund$2,800 | ||||||
| 2 | Radiation Protection Fund$16,100 | ||||||
| 3 | Solid Waste Management Fund$37,900 | ||||||
| 4 | Illinois Gaming Law Enforcement Fund$7,300 | ||||||
| 5 | Subtitle D Management Fund$4,700 | ||||||
| 6 | Illinois State Medical Disciplinary Fund$8,700 | ||||||
| 7 | Facility Licensing Fund$1,100 | ||||||
| 8 | Youth Alcoholism and | ||||||
| 9 | Substance Abuse Prevention Fund$2,800 | ||||||
| 10 | Plugging and Restoration Fund$1,100 | ||||||
| 11 | State Crime Laboratory Fund$1,400 | ||||||
| 12 | Motor Vehicle Theft Prevention Trust Fund$9,200 | ||||||
| 13 | Weights and Measures Fund$5,000 | ||||||
| 14 | Illinois School Asbestos Abatement Fund$2,200 | ||||||
| 15 | Violence Prevention Fund$5,200 | ||||||
| 16 | Capital Development Board Revolving Fund$14,900 | ||||||
| 17 | DCFS Children's Services Fund$1,294,000 | ||||||
| 18 | State Police DUI Fund$1,400 | ||||||
| 19 | Illinois Health Facilities Planning Fund$3,200 | ||||||
| 20 | Emergency Public Health Fund$8,000 | ||||||
| 21 | Fair and Exposition Fund$3,800 | ||||||
| 22 | Nursing Dedicated and Professional Fund$5,800 | ||||||
| 23 | Optometric Licensing and Disciplinary Board Fund$1,000 | ||||||
| 24 | Underground Resources Conservation | ||||||
| 25 | Enforcement Fund$1,200 | ||||||
| 26 | State Rail Freight Loan Repayment Fund$6,500 | ||||||
| |||||||
| |||||||
| 1 | Drunk and Drugged Driving Prevention Fund$5,500 | ||||||
| 2 | Illinois Affordable Housing Trust Fund$118,900 | ||||||
| 3 | Community Water Supply Laboratory Fund$10,100 | ||||||
| 4 | Used Tire Management Fund$17,600 | ||||||
| 5 | Natural Areas Acquisition Fund$15,600 | ||||||
| 6 | Open Space Lands Acquisition | ||||||
| 7 | and Development Fund$49,400 | ||||||
| 8 | Working Capital Revolving Fund$127,100 | ||||||
| 9 | State Garage Revolving Fund$93,100 | ||||||
| 10 | Statistical Services Revolving Fund$183,000 | ||||||
| 11 | Paper and Printing Revolving Fund$3,700 | ||||||
| 12 | Air Transportation Revolving Fund$2,000 | ||||||
| 13 | Communications Revolving Fund$306,100 | ||||||
| 14 | Environmental Laboratory Certification Fund$1,400 | ||||||
| 15 | Public Health Laboratory Services | ||||||
| 16 | Revolving Fund$5,900 | ||||||
| 17 | Provider Inquiry Trust Fund$1,800 | ||||||
| 18 | Lead Poisoning Screening, Prevention, | ||||||
| 19 | and Abatement Fund$8,200 | ||||||
| 20 | Drug Treatment Fund$14,100 | ||||||
| 21 | Feed Control Fund$2,500 | ||||||
| 22 | Plumbing Licensure and Program Fund$3,500 | ||||||
| 23 | Insurance Premium Tax Refund Fund$7,900 | ||||||
| 24 | Tax Compliance and Administration Fund$5,400 | ||||||
| 25 | Appraisal Administration Fund$2,900 | ||||||
| 26 | Trauma Center Fund$40,400 | ||||||
| |||||||
| |||||||
| 1 | Alternate Fuels Fund$1,500 | ||||||
| 2 | Illinois State Fair Fund$13,900 | ||||||
| 3 | State Asset Forfeiture Fund$8,300 | ||||||
| 4 | Department of Corrections | ||||||
| 5 | Reimbursement and Education Fund$79,400 | ||||||
| 6 | Health Facility Plan Review Fund$3,500 | ||||||
| 7 | LEADS Maintenance Fund$6,100 | ||||||
| 8 | State Offender DNA Identification System Fund$1,700 | ||||||
| 9 | Illinois Historic Sites Fund$4,500 | ||||||
| 10 | Public Pension Regulation Fund$2,300 | ||||||
| 11 | Workforce, Technology, and Economic | ||||||
| 12 | Development Fund$5,400 | ||||||
| 13 | Renewable Energy Resources Trust Fund$30,100 | ||||||
| 14 | Energy Efficiency Trust Fund$8,400 | ||||||
| 15 | Pesticide Control Fund$6,700 | ||||||
| 16 | Conservation 2000 Fund$30,900 | ||||||
| 17 | Wireless Carrier Reimbursement Fund$91,600 | ||||||
| 18 | International Tourism Fund$13,100 | ||||||
| 19 | Public Transportation Fund$705,900 | ||||||
| 20 | Horse Racing Fund$18,700 | ||||||
| 21 | Death Certificate Surcharge Fund$1,900 | ||||||
| 22 | State Police Wireless Service Emergency Fund$1,000 | ||||||
| 23 | Downstate Public Transportation Fund$112,700 | ||||||
| 24 | Motor Carrier Safety Inspection Fund$6,600 | ||||||
| 25 | State Police Whistleblower | ||||||
| 26 | Reward and Protection Fund$1,900 | ||||||
| |||||||
| |||||||
| 1 | Illinois Standardbred Breeders Fund$4,400 | ||||||
| 2 | Illinois Thoroughbred Breeders Fund$6,700 | ||||||
| 3 | Illinois Clean Water Fund$17,700 | ||||||
| 4 | Child Support Administrative Fund$435,100 | ||||||
| 5 | Tourism Promotion Fund$88,600 | ||||||
| 6 | Digital Divide Elimination Fund$11,700 | ||||||
| 7 | Presidential Library and Museum Operating Fund$4,700 | ||||||
| 8 | Metro-East Public Transportation Fund$48,100 | ||||||
| 9 | Medical Special Purposes Trust Fund$11,800 | ||||||
| 10 | Dram Shop Fund$11,400 | ||||||
| 11 | Illinois State Dental Disciplinary Fund$2,000 | ||||||
| 12 | Hazardous Waste Research Fund$1,300 | ||||||
| 13 | Real Estate License Administration Fund$10,900 | ||||||
| 14 | Traffic and Criminal Conviction Surcharge Fund$45,100 | ||||||
| 15 | Criminal Justice Information Systems Trust Fund$5,700 | ||||||
| 16 | Design Professionals Administration | ||||||
| 17 | and Investigation Fund$2,000 | ||||||
| 18 | State Surplus Property Revolving Fund$6,900 | ||||||
| 19 | State Police Services Fund$47,300 | ||||||
| 20 | Youth Drug Abuse Prevention Fund$1,300 | ||||||
| 21 | Metabolic Screening and Treatment Fund$16,000 | ||||||
| 22 | Insurance Producer Administration Fund$31,100 | ||||||
| 23 | Coal Technology Development Assistance Fund$43,900 | ||||||
| 24 | Low-Level Radioactive Waste Facility | ||||||
| 25 | Development and Operation Fund$2,000 | ||||||
| 26 | Environmental Protection Permit | ||||||
| |||||||
| |||||||
| 1 | and Inspection Fund$32,300 | ||||||
| 2 | Park and Conservation Fund$41,300 | ||||||
| 3 | Local Tourism Fund$34,700 | ||||||
| 4 | Illinois Capital Revolving Loan Fund$10,700 | ||||||
| 5 | Illinois Equity Fund$1,900 | ||||||
| 6 | Large Business Attraction Fund$5,600 | ||||||
| 7 | Illinois Beach Marina Fund$5,100 | ||||||
| 8 | International and Promotional Fund$1,500 | ||||||
| 9 | Public Infrastructure Construction | ||||||
| 10 | Loan Revolving Fund$3,100 | ||||||
| 11 | Insurance Financial Regulation Fund$42,800
| ||||||
| 12 | Total$4,918,200
| ||||||
| 13 | (e-10) (Blank). Notwithstanding any other provision of | ||||||
| 14 | State law to the contrary and in addition to any other | ||||||
| 15 | transfers that may be provided for by law, on the first day of | ||||||
| 16 | each calendar quarter of the fiscal year beginning July 1, | ||||||
| 17 | 2005, or as soon as may be practical thereafter, the State | ||||||
| 18 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 19 | from each designated fund into the Professional Services Fund | ||||||
| 20 | amounts equal to one-fourth of each of the following totals:
| ||||||
| 21 | General Revenue Fund$4,440,000 | ||||||
| 22 | Road Fund$5,324,411 | ||||||
| 23 | Total$9,764,411
| ||||||
| 24 | (e-15) (Blank). Notwithstanding any other provision of | ||||||
| 25 | State law to the contrary and in addition to any other | ||||||
| 26 | transfers that may be provided for by law, the State | ||||||
| |||||||
| |||||||
| 1 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 2 | from the funds specified into the Professional Services Fund | ||||||
| 3 | according to the schedule specified herein as follows:
| ||||||
| 4 | General Revenue Fund$4,466,000
| ||||||
| 5 | Road Fund$5,355,500
| ||||||
| 6 | Total$9,821,500
| ||||||
| 7 | One-fourth of the specified amount shall be transferred on | ||||||
| 8 | each of July 1 and October 1, 2006, or as soon as may be | ||||||
| 9 | practical thereafter, and one-half of the specified amount | ||||||
| 10 | shall be transferred on January 1, 2007, or as soon as may be | ||||||
| 11 | practical thereafter.
| ||||||
| 12 | (e-20) (Blank). Notwithstanding any other provision of | ||||||
| 13 | State law to the contrary, on or after July 1, 2010 and through | ||||||
| 14 | June 30, 2011, in addition to any other transfers that may be | ||||||
| 15 | provided for by law, at the direction of and upon notification | ||||||
| 16 | from the Director of Central Management Services, the State | ||||||
| 17 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 18 | amounts into the Professional Services Fund from the designated | ||||||
| 19 | funds not exceeding the following totals: | ||||||
| 20 | Grade Crossing Protection Fund$55,300 | ||||||
| 21 | Financial Institution Fund$10,000 | ||||||
| 22 | General Professions Dedicated Fund$11,600 | ||||||
| 23 | Illinois Veterans' Rehabilitation Fund$10,800 | ||||||
| 24 | State Boating Act Fund$23,500 | ||||||
| 25 | State Parks Fund$21,200 | ||||||
| 26 | Agricultural Premium Fund$55,400 | ||||||
| |||||||
| |||||||
| 1 | Fire Prevention Fund$46,100 | ||||||
| 2 | Mental Health Fund$45,200 | ||||||
| 3 | Illinois State Pharmacy Disciplinary Fund$300 | ||||||
| 4 | Radiation Protection Fund$12,900 | ||||||
| 5 | Solid Waste Management Fund$48,100 | ||||||
| 6 | Illinois Gaming Law Enforcement Fund$2,900 | ||||||
| 7 | Subtitle D Management Fund$6,300 | ||||||
| 8 | Illinois State Medical Disciplinary Fund$9,200 | ||||||
| 9 | Weights and Measures Fund$6,700 | ||||||
| 10 | Violence Prevention Fund$4,000 | ||||||
| 11 | Capital Development Board Revolving Fund$7,900 | ||||||
| 12 | DCFS Children's Services Fund$804,800 | ||||||
| 13 | Illinois Health Facilities Planning Fund$4,000 | ||||||
| 14 | Emergency Public Health Fund$7,600 | ||||||
| 15 | Nursing Dedicated and Professional Fund$5,600 | ||||||
| 16 | State Rail Freight Loan Repayment Fund$1,700 | ||||||
| 17 | Drunk and Drugged Driving Prevention Fund$4,600 | ||||||
| 18 | Community Water Supply Laboratory Fund$3,100 | ||||||
| 19 | Used Tire Management Fund$15,200 | ||||||
| 20 | Natural Areas Acquisition Fund$33,400 | ||||||
| 21 | Open Space Lands Acquisition | ||||||
| 22 | and Development Fund$62,100 | ||||||
| 23 | Working Capital Revolving Fund$91,700 | ||||||
| 24 | State Garage Revolving Fund$89,600 | ||||||
| 25 | Statistical Services Revolving Fund$277,700 | ||||||
| 26 | Communications Revolving Fund$248,100 | ||||||
| |||||||
| |||||||
| 1 | Facilities Management Revolving Fund$472,600 | ||||||
| 2 | Public Health Laboratory Services | ||||||
| 3 | Revolving Fund$5,900 | ||||||
| 4 | Lead Poisoning Screening, Prevention, | ||||||
| 5 | and Abatement Fund$7,900 | ||||||
| 6 | Drug Treatment Fund$8,700 | ||||||
| 7 | Tax Compliance and Administration Fund$8,300 | ||||||
| 8 | Trauma Center Fund$34,800 | ||||||
| 9 | Illinois State Fair Fund$12,700 | ||||||
| 10 | Department of Corrections | ||||||
| 11 | Reimbursement and Education Fund$77,600 | ||||||
| 12 | Illinois Historic Sites Fund$4,200 | ||||||
| 13 | Pesticide Control Fund$7,000 | ||||||
| 14 | Partners for Conservation Fund$25,000 | ||||||
| 15 | International Tourism Fund$14,100 | ||||||
| 16 | Horse Racing Fund$14,800 | ||||||
| 17 | Motor Carrier Safety Inspection Fund$4,500 | ||||||
| 18 | Illinois Standardbred Breeders Fund$3,400 | ||||||
| 19 | Illinois Thoroughbred Breeders Fund$5,200 | ||||||
| 20 | Illinois Clean Water Fund$19,400 | ||||||
| 21 | Child Support Administrative Fund$398,000 | ||||||
| 22 | Tourism Promotion Fund$75,300 | ||||||
| 23 | Digital Divide Elimination Fund$11,800 | ||||||
| 24 | Presidential Library and Museum Operating Fund$25,900 | ||||||
| 25 | Medical Special Purposes Trust Fund$10,800 | ||||||
| 26 | Dram Shop Fund$12,700 | ||||||
| |||||||
| |||||||
| 1 | Cycle Rider Safety Training Fund$7,100 | ||||||
| 2 | State Police Services Fund$43,600 | ||||||
| 3 | Metabolic Screening and Treatment Fund$23,900 | ||||||
| 4 | Insurance Producer Administration Fund$16,800 | ||||||
| 5 | Coal Technology Development Assistance Fund$43,700 | ||||||
| 6 | Environmental Protection Permit | ||||||
| 7 | and Inspection Fund$21,600 | ||||||
| 8 | Park and Conservation Fund$38,100 | ||||||
| 9 | Local Tourism Fund$31,800 | ||||||
| 10 | Illinois Capital Revolving Loan Fund$5,800 | ||||||
| 11 | Large Business Attraction Fund$300 | ||||||
| 12 | Adeline Jay Geo-Karis Illinois | ||||||
| 13 | Beach Marina Fund$5,000 | ||||||
| 14 | Insurance Financial Regulation Fund$23,000 | ||||||
| 15 | Total$3,547,900 | ||||||
| 16 | (e-25) (Blank). Notwithstanding any other provision of | ||||||
| 17 | State law to the contrary and in addition to any other | ||||||
| 18 | transfers that may be provided for by law, the State | ||||||
| 19 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 20 | from the funds specified into the Professional Services Fund | ||||||
| 21 | according to the schedule specified as follows: | ||||||
| 22 | General Revenue Fund$4,600,000 | ||||||
| 23 | Road Fund$4,852,500 | ||||||
| 24 | Total$9,452,500 | ||||||
| 25 | One fourth of the specified amount shall be transferred on | ||||||
| 26 | each of July 1 and October 1, 2010, or as soon as may be | ||||||
| |||||||
| |||||||
| 1 | practical thereafter, and one half of the specified amount | ||||||
| 2 | shall be transferred on January 1, 2011, or as soon as may be | ||||||
| 3 | practical thereafter. | ||||||
| 4 | (e-30) (Blank). Notwithstanding any other provision of | ||||||
| 5 | State law to the contrary and in addition to any other | ||||||
| 6 | transfers that may be provided for by law, the State | ||||||
| 7 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 8 | from the funds specified into the Professional Services Fund | ||||||
| 9 | according to the schedule specified as follows: | ||||||
| 10 | General Revenue Fund$4,600,000 | ||||||
| 11 | One-fourth of the specified amount shall be transferred on | ||||||
| 12 | each of July 1 and October 1, 2011, or as soon as may be | ||||||
| 13 | practical thereafter, and one-half of the specified amount | ||||||
| 14 | shall be transferred on January 1, 2012, or as soon as may be | ||||||
| 15 | practical thereafter. | ||||||
| 16 | (e-35) (Blank). Notwithstanding any other provision of | ||||||
| 17 | State law to the contrary, on or after July 1, 2013 and through | ||||||
| 18 | June 30, 2014, in addition to any other transfers that may be | ||||||
| 19 | provided for by law, at the direction of and upon notification | ||||||
| 20 | from the Director of Central Management Services, the State | ||||||
| 21 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 22 | amounts into the Professional Services Fund from the designated | ||||||
| 23 | funds not exceeding the following totals: | ||||||
| 24 | Financial Institution Fund$2,500 | ||||||
| 25 | General Professions Dedicated Fund$2,000 | ||||||
| 26 | Illinois Veterans' Rehabilitation Fund$2,300 | ||||||
| |||||||
| |||||||
| 1 | State Boating Act Fund$5,500 | ||||||
| 2 | State Parks Fund$4,800 | ||||||
| 3 | Agricultural Premium Fund$9,900 | ||||||
| 4 | Fire Prevention Fund$10,300 | ||||||
| 5 | Mental Health Fund$14,000 | ||||||
| 6 | Illinois State Pharmacy Disciplinary Fund$600 | ||||||
| 7 | Radiation Protection Fund$3,400 | ||||||
| 8 | Solid Waste Management Fund$7,600 | ||||||
| 9 | Illinois Gaming Law Enforcement Fund$800 | ||||||
| 10 | Subtitle D Management Fund$700 | ||||||
| 11 | Illinois State Medical Disciplinary Fund$2,000 | ||||||
| 12 | Weights and Measures Fund$20,300 | ||||||
| 13 | ICJIA Violence Prevention Fund$900 | ||||||
| 14 | Capital Development Board Revolving Fund$3,100 | ||||||
| 15 | DCFS Children's Services Fund$175,500 | ||||||
| 16 | Illinois Health Facilities Planning Fund$800 | ||||||
| 17 | Emergency Public Health Fund$1,400 | ||||||
| 18 | Nursing Dedicated and Professional Fund$1,200 | ||||||
| 19 | State Rail Freight Loan Repayment Fund$2,300 | ||||||
| 20 | Drunk and Drugged Driving Prevention Fund$800 | ||||||
| 21 | Community Water Supply Laboratory Fund$500 | ||||||
| 22 | Used Tire Management Fund$2,700 | ||||||
| 23 | Natural Areas Acquisition Fund$3,000 | ||||||
| 24 | Open Space Lands Acquisition and Development Fund$7,300 | ||||||
| 25 | Working Capital Revolving Fund$22,900 | ||||||
| 26 | State Garage Revolving Fund$22,100 | ||||||
| |||||||
| |||||||
| 1 | Statistical Services Revolving Fund$67,100 | ||||||
| 2 | Communications Revolving Fund$56,900 | ||||||
| 3 | Facilities Management Revolving Fund$84,400 | ||||||
| 4 | Public Health Laboratory Services Revolving Fund $300 | ||||||
| 5 | Lead Poisoning Screening, Prevention, and | ||||||
| 6 | Abatement Fund$1,300 | ||||||
| 7 | Tax Compliance and Administration Fund$1,700 | ||||||
| 8 | Illinois State Fair Fund$2,300 | ||||||
| 9 | Department of Corrections
Reimbursement | ||||||
| 10 | 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 | ||||||
| 22 | Operating Fund$4,600 | ||||||
| 23 | Dram Shop Fund$3,200 | ||||||
| 24 | Cycle Rider Safety Training Fund$2,100 | ||||||
| 25 | State Police Services Fund$8,500 | ||||||
| 26 | Metabolic Screening and Treatment Fund$6,000 | ||||||
| |||||||
| |||||||
| 1 | Insurance Producer Administration Fund$6,700 | ||||||
| 2 | Coal Technology Development Assistance Fund$6,900 | ||||||
| 3 | Environmental Protection Permit | ||||||
| 4 | and Inspection Fund $3,800 | ||||||
| 5 | Park and Conservation Fund$7,500 | ||||||
| 6 | Local Tourism Fund$5,100 | ||||||
| 7 | Illinois Capital Revolving Loan Fund$400 | ||||||
| 8 | Adeline Jay Geo-Karis Illinois | ||||||
| 9 | Beach Marina Fund $500 | ||||||
| 10 | Insurance Financial Regulation Fund$8,200 | ||||||
| 11 | Total$740,600 | ||||||
| 12 | (e-40) (Blank). Notwithstanding any other provision of | ||||||
| 13 | State law to the contrary and in addition to any other | ||||||
| 14 | transfers that may be provided for by law, the State | ||||||
| 15 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 16 | from the funds specified into the Professional Services Fund | ||||||
| 17 | according to the schedule specified as follows: | ||||||
| 18 | General Revenue Fund$6,000,000 | ||||||
| 19 | Road Fund$1,161,700 | ||||||
| 20 | Total $7,161,700 | ||||||
| 21 | (e-45) (Blank). Notwithstanding any other provision of | ||||||
| 22 | State law to the contrary, on or after July 1, 2014 and through | ||||||
| 23 | June 30, 2015, in addition to any other transfers that may be | ||||||
| 24 | provided for by law, at the direction of and upon notification | ||||||
| 25 | from the Director of Central Management Services, the State | ||||||
| 26 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| |||||||
| |||||||
| 1 | amounts into the Professional Services Fund from the designated | ||||||
| 2 | funds not exceeding the following totals: | ||||||
| 3 | Financial Institution Fund$2,500 | ||||||
| 4 | General Professions Dedicated Fund$2,000 | ||||||
| 5 | Illinois Veterans' Rehabilitation Fund$2,300 | ||||||
| 6 | State Boating Act Fund$5,500 | ||||||
| 7 | State Parks Fund$4,800 | ||||||
| 8 | Agricultural Premium Fund$9,900 | ||||||
| 9 | Fire Prevention Fund$10,300 | ||||||
| 10 | Mental Health Fund$14,000 | ||||||
| 11 | Illinois State Pharmacy Disciplinary Fund$600 | ||||||
| 12 | Radiation Protection Fund$3,400 | ||||||
| 13 | Solid Waste Management Fund$7,600 | ||||||
| 14 | Illinois Gaming Law Enforcement Fund$800 | ||||||
| 15 | Subtitle D Management Fund$700 | ||||||
| 16 | Illinois State Medical Disciplinary Fund$2,000 | ||||||
| 17 | Weights and Measures Fund$20,300 | ||||||
| 18 | ICJIA Violence Prevention Fund$900 | ||||||
| 19 | Capital Development Board Revolving Fund$3,100 | ||||||
| 20 | DCFS Children's Services Fund$175,500 | ||||||
| 21 | Illinois Health Facilities Planning Fund$800 | ||||||
| 22 | Emergency Public Health Fund$1,400 | ||||||
| 23 | Nursing Dedicated and Professional Fund$1,200 | ||||||
| 24 | State Rail Freight Loan Repayment Fund$2,300 | ||||||
| 25 | Drunk and Drugged Driving Prevention Fund$800 | ||||||
| 26 | Community Water Supply Laboratory Fund$500 | ||||||
| |||||||
| |||||||
| 1 | Used Tire Management Fund$2,700 | ||||||
| 2 | Natural Areas Acquisition Fund$3,000 | ||||||
| 3 | Open Space Lands Acquisition | ||||||
| 4 | and Development Fund$7,300 | ||||||
| 5 | Working Capital Revolving Fund$22,900 | ||||||
| 6 | State Garage Revolving Fund$22,100 | ||||||
| 7 | Statistical Services Revolving Fund$67,100 | ||||||
| 8 | Communications Revolving Fund$56,900 | ||||||
| 9 | Facilities Management Revolving Fund$84,400 | ||||||
| 10 | Public Health Laboratory Services | ||||||
| 11 | Revolving Fund$300 | ||||||
| 12 | Lead Poisoning Screening, Prevention, | ||||||
| 13 | and Abatement Fund$1,300 | ||||||
| 14 | Tax Compliance and Administration Fund$1,700 | ||||||
| 15 | Illinois State Fair Fund$2,300 | ||||||
| 16 | Department of Corrections | ||||||
| 17 | Reimbursement and Education Fund$14,700 | ||||||
| 18 | Illinois Historic Sites Fund$900 | ||||||
| 19 | Pesticide Control Fund$2,000 | ||||||
| 20 | Partners for Conservation Fund$3,300 | ||||||
| 21 | International Tourism Fund$1,200 | ||||||
| 22 | Horse Racing Fund$3,100 | ||||||
| 23 | Motor Carrier Safety Inspection Fund$1,000 | ||||||
| 24 | Illinois Thoroughbred Breeders Fund$1,000 | ||||||
| 25 | Illinois Clean Water Fund$7,400 | ||||||
| 26 | Child Support Administrative Fund$82,100 | ||||||
| |||||||
| |||||||
| 1 | Tourism Promotion Fund$15,200 | ||||||
| 2 | Presidential Library and Museum Operating Fund$4,600 | ||||||
| 3 | Dram Shop Fund$3,200 | ||||||
| 4 | Cycle Rider Safety Training Fund$2,100 | ||||||
| 5 | State Police Services Fund$8,500 | ||||||
| 6 | Metabolic Screening and Treatment Fund$6,000 | ||||||
| 7 | Insurance Producer Administration Fund$6,700 | ||||||
| 8 | Coal Technology Development Assistance Fund$6,900 | ||||||
| 9 | Environmental Protection Permit | ||||||
| 10 | and Inspection Fund$3,800 | ||||||
| 11 | Park and Conservation Fund$7,500 | ||||||
| 12 | Local Tourism Fund$5,100 | ||||||
| 13 | Illinois Capital Revolving Loan Fund$400 | ||||||
| 14 | Adeline Jay Geo-Karis Illinois | ||||||
| 15 | Beach Marina Fund$500 | ||||||
| 16 | Insurance Financial Regulation Fund$8,200 | ||||||
| 17 | Total$740,600 | ||||||
| 18 | (e-50) (Blank). Notwithstanding any other provision of | ||||||
| 19 | State law to the contrary and in addition to any other | ||||||
| 20 | transfers that may be provided for by law, the State | ||||||
| 21 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 22 | from the fund specified into the Professional Services Fund | ||||||
| 23 | according to the schedule specified as follows: | ||||||
| 24 | Road Fund$1,161,700 | ||||||
| 25 | One-fourth of the specified amount shall be transferred on | ||||||
| 26 | each of July 1 and October 1, 2014, or as soon as may be | ||||||
| |||||||
| |||||||
| 1 | practical thereafter, and one-half of the specified amount | ||||||
| 2 | shall be transferred on January 1, 2015, or as soon as may be | ||||||
| 3 | practical thereafter. | ||||||
| 4 | (f) The term "professional services" means services | ||||||
| 5 | rendered on behalf of State agencies and other State entities
| ||||||
| 6 | pursuant to Section 405-293 of the Department of Central | ||||||
| 7 | Management Services Law of the Civil Administrative Code of | ||||||
| 8 | Illinois.
| ||||||
| 9 | (Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13; | ||||||
| 10 | 98-674, eff. 6-30-14.)
| ||||||
| 11 | (30 ILCS 105/6z-70) | ||||||
| 12 | Sec. 6z-70. The Secretary of State Identification Security | ||||||
| 13 | and Theft Prevention Fund. | ||||||
| 14 | (a) The Secretary of State Identification Security and | ||||||
| 15 | Theft Prevention Fund is created as a special fund in the State | ||||||
| 16 | treasury. The Fund shall consist of any fund transfers, grants, | ||||||
| 17 | fees, or moneys from other sources received for the purpose of | ||||||
| 18 | funding identification security and theft prevention measures. | ||||||
| 19 | (b) All moneys in the Secretary of State Identification | ||||||
| 20 | Security and Theft Prevention Fund shall be used, subject to | ||||||
| 21 | appropriation, for any costs related to implementing | ||||||
| 22 | identification security and theft prevention measures. | ||||||
| 23 | (c) (Blank).
| ||||||
| 24 | (d) (Blank). | ||||||
| 25 | (e) (Blank). | ||||||
| |||||||
| |||||||
| 1 | (f) (Blank). | ||||||
| 2 | (g) (Blank). | ||||||
| 3 | (h) (Blank). | ||||||
| 4 | (i) (Blank). | ||||||
| 5 | (j) (Blank). | ||||||
| 6 | (k) (Blank). Notwithstanding any other provision of State | ||||||
| 7 | law to the contrary, on or after July 1, 2018, and until June | ||||||
| 8 | 30, 2019, in addition to any other transfers that may be | ||||||
| 9 | provided for by law, at the direction of and upon notification | ||||||
| 10 | of the Secretary of State, the State Comptroller shall direct | ||||||
| 11 | and the State Treasurer shall transfer amounts into the | ||||||
| 12 | Secretary of State Identification Security and Theft | ||||||
| 13 | Prevention Fund from the designated funds not exceeding the | ||||||
| 14 | following totals: | ||||||
| 15 | Division of Corporations Registered Limited | ||||||
| 16 | Liability Partnership Fund$287,000 | ||||||
| 17 | Securities Investors Education Fund$1,500,000 | ||||||
| 18 | Department of Business Services Special | ||||||
| 19 | Operations Fund$3,000,000 | ||||||
| 20 | Securities Audit and Enforcement Fund$3,500,000 | ||||||
| 21 | (l) Notwithstanding any other provision of State law to the | ||||||
| 22 | contrary, on or after July 1, 2019, and until June 30, 2020, in | ||||||
| 23 | addition to any other transfers that may be provided for by | ||||||
| 24 | law, at the direction of and upon notification of the Secretary | ||||||
| 25 | of State, the State Comptroller shall direct and the State | ||||||
| 26 | Treasurer shall transfer amounts into the Secretary of State | ||||||
| |||||||
| |||||||
| 1 | Identification Security and Theft Prevention Fund from the | ||||||
| 2 | designated funds not exceeding the following totals: | ||||||
| 3 | Division of Corporations Registered Limited | ||||||
| 4 | Liability Partnership Fund....................$287,000 | ||||||
| 5 | Securities Investors Education Fund.............$1,500,000 | ||||||
| 6 | Department of Business Services | ||||||
| 7 | Special Operations Fund.....................$3,000,000 | ||||||
| 8 | Securities Audit and Enforcement Fund...........$3,500,000 | ||||||
| 9 | (m) Notwithstanding any other provision of State law to the | ||||||
| 10 | contrary, on or after July 1, 2020, and until June 30, 2021, in | ||||||
| 11 | addition to any other transfers that may be provided for by | ||||||
| 12 | law, at the direction of and upon notification of the Secretary | ||||||
| 13 | of State, the State Comptroller shall direct and the State | ||||||
| 14 | Treasurer shall transfer amounts into the Secretary of State | ||||||
| 15 | Identification Security and Theft Prevention Fund from the | ||||||
| 16 | designated funds not exceeding the following totals: | ||||||
| 17 | Division of Corporations Registered Limited | ||||||
| 18 | Liability Partnership Fund...................$287,000 | ||||||
| 19 | Securities Investors Education Fund..............$1,500,000 | ||||||
| 20 | Department of Business Services Special | ||||||
| 21 | Operations Fund............................$4,500,000 | ||||||
| 22 | Securities Audit and Enforcement Fund..........$5,000,000 | ||||||
| 23 | Corporate Franchise Tax Refund Fund............$3,000,000 | ||||||
| 24 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 25 | 101-10, eff. 6-5-19.)
| ||||||
| |||||||
| |||||||
| 1 | (30 ILCS 105/6z-100) | ||||||
| 2 | (Section scheduled to be repealed on July 1, 2020) | ||||||
| 3 | Sec. 6z-100. Capital Development Board Revolving Fund; | ||||||
| 4 | payments into and use. All monies received by the Capital | ||||||
| 5 | Development Board for publications or copies issued by the | ||||||
| 6 | Board, and all monies received for contract administration | ||||||
| 7 | fees, charges, or reimbursements owing to the Board shall be | ||||||
| 8 | deposited into a special fund known as the Capital Development | ||||||
| 9 | Board Revolving Fund, which is hereby created in the State | ||||||
| 10 | treasury. The monies in this Fund shall be used by the Capital | ||||||
| 11 | Development Board, as appropriated, for expenditures for | ||||||
| 12 | personal services, retirement, social security, contractual | ||||||
| 13 | services, legal services, travel, commodities, printing, | ||||||
| 14 | equipment, electronic data processing, or telecommunications. | ||||||
| 15 | For fiscal year 2021, the monies in this Fund may also be | ||||||
| 16 | appropriated to and used by the Executive Ethics Commission for | ||||||
| 17 | oversight and administration of the Chief Procurement Officer | ||||||
| 18 | responsible for capital procurement. Unexpended moneys in the | ||||||
| 19 | Fund shall not be transferred or allocated by the Comptroller | ||||||
| 20 | or Treasurer to any other fund, nor shall the Governor | ||||||
| 21 | authorize the transfer or allocation of those moneys to any | ||||||
| 22 | other fund. This Section is repealed July 1, 2021 2020.
| ||||||
| 23 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 24 | 101-10, eff. 6-5-19.)
| ||||||
| 25 | (30 ILCS 105/6z-120 new) | ||||||
| |||||||
| |||||||
| 1 | Sec. 6z-120. Disaster Response and Recovery Fund. | ||||||
| 2 | (a) This subsection is declarative of existing law. The | ||||||
| 3 | Disaster Response and Recovery Fund is created as a State trust | ||||||
| 4 | fund in the State treasury for the purpose of receiving funds | ||||||
| 5 | from any sources, public or private, including federal sources, | ||||||
| 6 | to be used for costs of responding to and recovering from | ||||||
| 7 | disasters declared by the Governor and other emergencies. | ||||||
| 8 | Moneys in the Disaster Response and Recovery Fund may be | ||||||
| 9 | expended for qualifying purposes at the direction of the | ||||||
| 10 | Governor and in accordance with Sections 8 and 9 of the | ||||||
| 11 | Illinois Emergency Management Agency Act and the Emergency | ||||||
| 12 | Management Assistance Compact Act. | ||||||
| 13 | (b) Federal funds received by the State from the | ||||||
| 14 | Coronavirus Relief Fund established in Section 5001 of the | ||||||
| 15 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
| 16 | Act may be deposited into the Disaster Response and Recovery | ||||||
| 17 | Fund and accounted for separately from any other moneys in the | ||||||
| 18 | Fund. Such federal funds shall be transferred, distributed or | ||||||
| 19 | expended from the Disaster Response and Recovery Fund only for | ||||||
| 20 | purposes permitted in the federal Coronavirus Aid, Relief, and | ||||||
| 21 | Economic Security (CARES) Act and related federal guidance, and | ||||||
| 22 | as authorized by this Section. At any time, the Governor may | ||||||
| 23 | direct the transfer of any portion of such federal funds to the | ||||||
| 24 | State Coronavirus Urgent Remediation Emergency (State CURE) | ||||||
| 25 | Fund or the Local Coronavirus Urgent Remediation Emergency | ||||||
| 26 | (Local CURE) Fund for further use in accordance with the | ||||||
| |||||||
| |||||||
| 1 | purposes authorized in the federal Coronavirus Aid, Relief, and | ||||||
| 2 | Economic Security (CARES) Act, as it may be amended, and | ||||||
| 3 | related federal guidance.
| ||||||
| 4 | (30 ILCS 105/6z-121 new) | ||||||
| 5 | Sec. 6z-121. State Coronavirus Urgent Remediation | ||||||
| 6 | Emergency Fund. | ||||||
| 7 | (a) The State Coronavirus Urgent Remediation Emergency | ||||||
| 8 | (State CURE) Fund is created as a federal trust fund within the | ||||||
| 9 | State treasury. The State CURE Fund shall be held separate and | ||||||
| 10 | apart from all other funds in the State treasury. The State | ||||||
| 11 | CURE Fund is established: (1) to receive, directly or | ||||||
| 12 | indirectly, federal funds from the Coronavirus Relief Fund in | ||||||
| 13 | accordance with Section 5001 of the federal Coronavirus Aid, | ||||||
| 14 | Relief, and Economic Security (CARES) Act or from any other | ||||||
| 15 | federal fund pursuant to any other provision of federal law; | ||||||
| 16 | and (2) to provide for the transfer, distribution and | ||||||
| 17 | expenditure of such federal funds as permitted in the federal | ||||||
| 18 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||||||
| 19 | related federal guidance or any other federal law, and as | ||||||
| 20 | authorized by this Section. | ||||||
| 21 | (b) Federal funds received by the State from the | ||||||
| 22 | Coronavirus Relief Fund in accordance with Section 5001 of the | ||||||
| 23 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
| 24 | Act, or any other federal funds received pursuant to any other | ||||||
| 25 | federal law, may be deposited, directly or indirectly, into the | ||||||
| |||||||
| |||||||
| 1 | State CURE Fund. | ||||||
| 2 | (c) All federal funds received into the State CURE Fund | ||||||
| 3 | from the Coronavirus Relief Fund may be transferred or expended | ||||||
| 4 | by the Illinois Emergency Management Agency at the direction of | ||||||
| 5 | the Governor for the specific purposes permitted by the federal | ||||||
| 6 | Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||||||
| 7 | related regulations or federal guidance, and any terms and | ||||||
| 8 | conditions of the federal awards received by the State | ||||||
| 9 | thereunder. The State Comptroller shall direct and the State | ||||||
| 10 | Treasurer shall transfer, as directed by the governor in | ||||||
| 11 | writing, a portion of the federal funds received from the | ||||||
| 12 | Coronavirus Relief Fund or from any other federal fund pursuant | ||||||
| 13 | to any other provision of federal law may be transferred to the | ||||||
| 14 | Local Coronavirus Urgent Remediation Emergency (Local CURE) | ||||||
| 15 | Fund from time to time for the provision and administration of | ||||||
| 16 | grants to units of local government as permitted by the federal | ||||||
| 17 | Coronavirus Aid, Relief, and Economic Security (CARES) Act, any | ||||||
| 18 | related federal guidance, and any other additional federal law | ||||||
| 19 | that may provide authorization. Funds in the State CURE Fund | ||||||
| 20 | also may be transferred to other funds in the State treasury as | ||||||
| 21 | reimbursement for expenditures made from such other funds if | ||||||
| 22 | the expenditures are eligible for federal reimbursement under | ||||||
| 23 | Section 5001 of the federal Coronavirus Aid, Relief, and | ||||||
| 24 | Economic Security (CARES) Act and related federal guidance. | ||||||
| 25 | Funds in the State CURE Fund also may be expended directly on | ||||||
| 26 | expenditures eligible for federal reimbursement under Section | ||||||
| |||||||
| |||||||
| 1 | 5001 of the federal Coronavirus Aid, Relief, and Economic | ||||||
| 2 | Security (CARES) Act and related federal guidance. | ||||||
| 3 | (d) Once the General Assembly has enacted appropriations | ||||||
| 4 | from the State CURE Fund, the expenditure of funds from the | ||||||
| 5 | State CURE Fund shall be subject to appropriation by the | ||||||
| 6 | General Assembly, and shall be administered by the Illinois | ||||||
| 7 | Emergency Management Agency at the direction of the Governor. | ||||||
| 8 | The Illinois Emergency Management Agency, and other agencies as | ||||||
| 9 | named in appropriations, shall transfer, distribute or expend | ||||||
| 10 | the funds. The State Comptroller shall direct and the State | ||||||
| 11 | Treasurer shall transfer funds in the State CURE Fund to other | ||||||
| 12 | funds in the State treasury as reimbursement for expenditures | ||||||
| 13 | made from such other funds if the expenditures are eligible for | ||||||
| 14 | federal reimbursement under Section 5001 of the federal | ||||||
| 15 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||||||
| 16 | related federal guidance, as directed in writing by the | ||||||
| 17 | Governor. Additional funds that may be received from the | ||||||
| 18 | federal government from legislation enacted in response to the | ||||||
| 19 | impact of Coronavirus Disease 2019, including fiscal | ||||||
| 20 | stabilization payments that replace revenues lost due to | ||||||
| 21 | Coronavirus Disease 2019, The State Comptroller may direct and | ||||||
| 22 | the State Treasurer shall transfer in the manner authorized or | ||||||
| 23 | required by any related federal guidance, as directed in | ||||||
| 24 | writing by the Governor. | ||||||
| 25 | (e) Unexpended funds in the State CURE Fund shall be paid | ||||||
| 26 | back to the federal government at the direction of the | ||||||
| |||||||
| |||||||
| 1 | Governor.
| ||||||
| 2 | (30 ILCS 105/6z-122 new) | ||||||
| 3 | Sec. 6z-122. Local Coronavirus Urgent Remediation | ||||||
| 4 | Emergency Fund. | ||||||
| 5 | (a) The Local Coronavirus Urgent Remediation Emergency | ||||||
| 6 | Fund, or Local CURE Fund, is created as a federal trust fund | ||||||
| 7 | within the State treasury. The Local CURE Fund shall be held | ||||||
| 8 | separate and apart from all other funds of the State. The Local | ||||||
| 9 | CURE Fund is established: (1) to receive transfers from either | ||||||
| 10 | the Disaster Response and Recovery Fund or the State | ||||||
| 11 | Coronavirus Urgent Remediation Emergency (State CURE) Fund of | ||||||
| 12 | federal funds received by the State from the Coronavirus Relief | ||||||
| 13 | Fund in accordance with Section 5001 of the federal Coronavirus | ||||||
| 14 | Aid, Relief, and Economic Security (CARES) Act or pursuant to | ||||||
| 15 | any other provision of federal law; and (2) to provide for the | ||||||
| 16 | administration and payment of grants and expense | ||||||
| 17 | reimbursements to units of local government as permitted in the | ||||||
| 18 | federal Coronavirus Aid, Relief, and Economic Security (CARES) | ||||||
| 19 | Act and related federal guidance, as authorized by this | ||||||
| 20 | Section, and as authorized in the Department of Commerce and | ||||||
| 21 | Economic Opportunity Act. | ||||||
| 22 | (b) A portion of the funds received into either the | ||||||
| 23 | Disaster Response and Recovery Fund or the State CURE Fund from | ||||||
| 24 | the Coronavirus Relief Fund in accordance with Section 5001 of | ||||||
| 25 | the federal Coronavirus Aid, Relief, and Economic Security | ||||||
| |||||||
| |||||||
| 1 | (CARES) Act may be transferred into the Local CURE Fund from | ||||||
| 2 | time to time. Such funds transferred to the Local CURE Fund may | ||||||
| 3 | be used by the Department of Commerce and Economic Opportunity | ||||||
| 4 | only to provide for the awarding and administration and payment | ||||||
| 5 | of grants and expense reimbursements to units of local | ||||||
| 6 | government for the specific purposes permitted by the federal | ||||||
| 7 | Coronavirus Aid, Relief, and Economic Security (CARES) Act and | ||||||
| 8 | any related federal guidance, the terms and conditions of the | ||||||
| 9 | federal awards through which the funds are received by the | ||||||
| 10 | State, in accordance with the procedures established in this | ||||||
| 11 | Section, and as authorized in the Department of Commerce and | ||||||
| 12 | Economic Opportunity Act. | ||||||
| 13 | (c) Unless federal guidance expands the authorized uses, | ||||||
| 14 | the funds received by units of local government from the Local | ||||||
| 15 | CURE Fund may be used only to cover the costs of the units of | ||||||
| 16 | local government that (1) are necessary expenditures incurred | ||||||
| 17 | due to the public health emergency caused by the Coronavirus | ||||||
| 18 | Disease 2019, (2) were not accounted for in the budget of the | ||||||
| 19 | State or unit of local government most recently approved as of | ||||||
| 20 | March 27, 2020: and are incurred on or after March 1, 2020 and | ||||||
| 21 | before December 31, 2020; however, if new federal guidance or | ||||||
| 22 | new federal law expands authorized uses, then the funds may be | ||||||
| 23 | used for any other permitted purposes. | ||||||
| 24 | (d) The expenditure of funds from the Local CURE Fund shall | ||||||
| 25 | be subject to appropriation by the General Assembly. | ||||||
| 26 | (e) Unexpended funds in the Local CURE Fund shall be | ||||||
| |||||||
| |||||||
| 1 | transferred or paid back to the State CURE Fund at the | ||||||
| 2 | direction of the Governor.
| ||||||
| 3 | (30 ILCS 105/8.3) (from Ch. 127, par. 144.3) | ||||||
| 4 | Sec. 8.3. Money in the Road Fund shall, if and when the | ||||||
| 5 | State of
Illinois incurs any bonded indebtedness for the | ||||||
| 6 | construction of
permanent highways, be set aside and used for | ||||||
| 7 | the purpose of paying and
discharging annually the principal | ||||||
| 8 | and interest on that bonded
indebtedness then due and payable, | ||||||
| 9 | and for no other purpose. The
surplus, if any, in the Road Fund | ||||||
| 10 | after the payment of principal and
interest on that bonded | ||||||
| 11 | indebtedness then annually due shall be used as
follows: | ||||||
| 12 | first -- to pay the cost of administration of Chapters | ||||||
| 13 | 2 through 10 of
the Illinois Vehicle Code, except the cost | ||||||
| 14 | of administration of Articles I and
II of Chapter 3 of that | ||||||
| 15 | Code, and to pay the costs of the Executive Ethics | ||||||
| 16 | Commission for oversight and administration of the Chief | ||||||
| 17 | Procurement Officer for transportation; and | ||||||
| 18 | secondly -- for expenses of the Department of | ||||||
| 19 | Transportation for
construction, reconstruction, | ||||||
| 20 | improvement, repair, maintenance,
operation, and | ||||||
| 21 | administration of highways in accordance with the
| ||||||
| 22 | provisions of laws relating thereto, or for any purpose | ||||||
| 23 | related or
incident to and connected therewith, including | ||||||
| 24 | the separation of grades
of those highways with railroads | ||||||
| 25 | and with highways and including the
payment of awards made | ||||||
| |||||||
| |||||||
| 1 | by the Illinois Workers' Compensation Commission under the | ||||||
| 2 | terms of
the Workers' Compensation Act or Workers' | ||||||
| 3 | Occupational Diseases Act for
injury or death of an | ||||||
| 4 | employee of the Division of Highways in the
Department of | ||||||
| 5 | Transportation; or for the acquisition of land and the
| ||||||
| 6 | erection of buildings for highway purposes, including the | ||||||
| 7 | acquisition of
highway right-of-way or for investigations | ||||||
| 8 | to determine the reasonably
anticipated future highway | ||||||
| 9 | needs; or for making of surveys, plans,
specifications and | ||||||
| 10 | estimates for and in the construction and maintenance
of | ||||||
| 11 | flight strips and of highways necessary to provide access | ||||||
| 12 | to military
and naval reservations, to defense industries | ||||||
| 13 | and defense-industry
sites, and to the sources of raw | ||||||
| 14 | materials and for replacing existing
highways and highway | ||||||
| 15 | connections shut off from general public use at
military | ||||||
| 16 | and naval reservations and defense-industry sites, or for | ||||||
| 17 | the
purchase of right-of-way, except that the State shall | ||||||
| 18 | be reimbursed in
full for any expense incurred in building | ||||||
| 19 | the flight strips; or for the
operating and maintaining of | ||||||
| 20 | highway garages; or for patrolling and
policing the public | ||||||
| 21 | highways and conserving the peace; or for the operating | ||||||
| 22 | expenses of the Department relating to the administration | ||||||
| 23 | of public transportation programs; or, during fiscal year | ||||||
| 24 | 2020 only, for the purposes of a grant not to exceed | ||||||
| 25 | $8,394,800 to the Regional Transportation Authority on | ||||||
| 26 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
| |||||||
| |||||||
| 1 | expenses; or, during fiscal year 2021 only, for the | ||||||
| 2 | purposes of a grant not to exceed $8,394,800 to the | ||||||
| 3 | Regional Transportation Authority on behalf of PACE for the | ||||||
| 4 | purpose of ADA/Para-transit expenses; or for any of
those | ||||||
| 5 | purposes or any other purpose that may be provided by law. | ||||||
| 6 | Appropriations for any of those purposes are payable from | ||||||
| 7 | the Road
Fund. Appropriations may also be made from the Road | ||||||
| 8 | Fund for the
administrative expenses of any State agency that | ||||||
| 9 | are related to motor
vehicles or arise from the use of motor | ||||||
| 10 | vehicles. | ||||||
| 11 | Beginning with fiscal year 1980 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: | ||||||
| 17 | 1. Department of Public Health; | ||||||
| 18 | 2. Department of Transportation, only with respect to | ||||||
| 19 | subsidies for
one-half fare Student Transportation and | ||||||
| 20 | Reduced Fare for Elderly, except during fiscal year 2019 | ||||||
| 21 | only when no more than $17,570,000 may be expended and | ||||||
| 22 | except fiscal year 2020 only when no more than $17,570,000 | ||||||
| 23 | may be expended and except fiscal year 2021 only when no | ||||||
| 24 | more than $17,570,000 may be expended; | ||||||
| 25 | 3. Department of Central Management
Services, except | ||||||
| 26 | for expenditures
incurred for group insurance premiums of | ||||||
| |||||||
| |||||||
| 1 | appropriate personnel; | ||||||
| 2 | 4. Judicial Systems and Agencies. | ||||||
| 3 | Beginning with fiscal year 1981 and thereafter, no Road | ||||||
| 4 | Fund monies
shall be appropriated to the following Departments | ||||||
| 5 | or agencies of State
government for administration, grants, or | ||||||
| 6 | operations; but this
limitation is not a restriction upon | ||||||
| 7 | appropriating for those purposes any
Road Fund monies that are | ||||||
| 8 | eligible for federal reimbursement: | ||||||
| 9 | 1. Department of State Police, except for expenditures | ||||||
| 10 | with
respect to the Division of Operations; | ||||||
| 11 | 2. Department of Transportation, only with respect to | ||||||
| 12 | Intercity Rail
Subsidies, except during fiscal year 2019 | ||||||
| 13 | only when no more than $52,000,000 may be expended and | ||||||
| 14 | except fiscal year 2020 only when no more than $50,000,000 | ||||||
| 15 | may be expended and except fiscal year 2021 only when no | ||||||
| 16 | more than $50,000,000 may be expended, and Rail Freight | ||||||
| 17 | Services. | ||||||
| 18 | Beginning with fiscal year 1982 and thereafter, no Road | ||||||
| 19 | Fund monies
shall be appropriated to the following Departments | ||||||
| 20 | or agencies of State
government for administration, grants, or | ||||||
| 21 | operations; but this
limitation is not a restriction upon | ||||||
| 22 | appropriating for those purposes any
Road Fund monies that are | ||||||
| 23 | eligible for federal reimbursement: Department
of Central | ||||||
| 24 | Management Services, except for awards made by
the Illinois | ||||||
| 25 | Workers' Compensation Commission under the terms of the | ||||||
| 26 | Workers' Compensation Act
or Workers' Occupational Diseases | ||||||
| |||||||
| |||||||
| 1 | Act for injury or death of an employee of
the Division of | ||||||
| 2 | Highways in the Department of Transportation. | ||||||
| 3 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
| 4 | Fund monies
shall be appropriated to the following Departments | ||||||
| 5 | or agencies of State
government for administration, grants, or | ||||||
| 6 | operations; but this
limitation is not a restriction upon | ||||||
| 7 | appropriating for those purposes any
Road Fund monies that are | ||||||
| 8 | eligible for federal reimbursement: | ||||||
| 9 | 1. Department of State Police, except not more than 40% | ||||||
| 10 | of the
funds appropriated for the Division of Operations; | ||||||
| 11 | 2. State Officers. | ||||||
| 12 | Beginning with fiscal year 1984 and thereafter, no Road | ||||||
| 13 | Fund monies
shall be appropriated to any Department or agency | ||||||
| 14 | of State government
for administration, grants, or operations | ||||||
| 15 | except as provided hereafter;
but this limitation is not a | ||||||
| 16 | restriction upon appropriating for those
purposes any Road Fund | ||||||
| 17 | monies that are eligible for federal
reimbursement. It shall | ||||||
| 18 | not be lawful to circumvent the above
appropriation limitations | ||||||
| 19 | by governmental reorganization or other
methods. | ||||||
| 20 | Appropriations shall be made from the Road Fund only in
| ||||||
| 21 | accordance with the provisions of this Section. | ||||||
| 22 | Money in the Road Fund shall, if and when the State of | ||||||
| 23 | Illinois
incurs any bonded indebtedness for the construction of | ||||||
| 24 | permanent
highways, be set aside and used for the purpose of | ||||||
| 25 | paying and
discharging during each fiscal year the principal | ||||||
| 26 | and interest on that
bonded indebtedness as it becomes due and | ||||||
| |||||||
| |||||||
| 1 | payable as provided in the
Transportation Bond Act, and for no | ||||||
| 2 | other
purpose. The surplus, if any, in the Road Fund after the | ||||||
| 3 | payment of
principal and interest on that bonded indebtedness | ||||||
| 4 | then annually due
shall be used as follows: | ||||||
| 5 | first -- to pay the cost of administration of Chapters | ||||||
| 6 | 2 through 10
of the Illinois Vehicle Code; and | ||||||
| 7 | secondly -- no Road Fund monies derived from fees, | ||||||
| 8 | excises, or
license taxes relating to registration, | ||||||
| 9 | operation and use of vehicles on
public highways or to | ||||||
| 10 | fuels used for the propulsion of those vehicles,
shall be | ||||||
| 11 | appropriated or expended other than for costs of | ||||||
| 12 | administering
the laws imposing those fees, excises, and | ||||||
| 13 | license taxes, statutory
refunds and adjustments allowed | ||||||
| 14 | thereunder, administrative costs of the
Department of | ||||||
| 15 | Transportation, including, but not limited to, the | ||||||
| 16 | operating expenses of the Department relating to the | ||||||
| 17 | administration of public transportation programs, payment | ||||||
| 18 | of debts and liabilities incurred
in construction and | ||||||
| 19 | reconstruction of public highways and bridges,
acquisition | ||||||
| 20 | of rights-of-way for and the cost of construction,
| ||||||
| 21 | reconstruction, maintenance, repair, and operation of | ||||||
| 22 | public highways and
bridges under the direction and | ||||||
| 23 | supervision of the State, political
subdivision, or | ||||||
| 24 | municipality collecting those monies, or during fiscal | ||||||
| 25 | year 2019 only for the purposes of a grant not to exceed | ||||||
| 26 | $3,825,000 to the Regional Transportation Authority on | ||||||
| |||||||
| |||||||
| 1 | behalf of PACE for the purpose of ADA/Para-transit | ||||||
| 2 | expenses, or during fiscal year 2020 only for the purposes | ||||||
| 3 | of a grant not to exceed $8,394,800 to the Regional | ||||||
| 4 | Transportation Authority on behalf of PACE for the purpose | ||||||
| 5 | of ADA/Para-transit expenses, or during fiscal year 2021 | ||||||
| 6 | only for the purposes of a grant not to exceed $8,394,800 | ||||||
| 7 | to the Regional Transportation Authority on behalf of PACE | ||||||
| 8 | for the purpose of ADA/Para-transit expenses, and the costs | ||||||
| 9 | for
patrolling and policing the public highways (by State, | ||||||
| 10 | political
subdivision, or municipality collecting that | ||||||
| 11 | money) for enforcement of
traffic laws. The separation of | ||||||
| 12 | grades of such highways with railroads
and costs associated | ||||||
| 13 | with protection of at-grade highway and railroad
crossing | ||||||
| 14 | shall also be permissible. | ||||||
| 15 | Appropriations for any of such purposes are payable from | ||||||
| 16 | the Road
Fund or the Grade Crossing Protection Fund as provided | ||||||
| 17 | in Section 8 of
the Motor Fuel Tax Law. | ||||||
| 18 | Except as provided in this paragraph, beginning with fiscal | ||||||
| 19 | year 1991 and
thereafter, no Road Fund monies
shall be | ||||||
| 20 | appropriated to the Department of State Police for the purposes | ||||||
| 21 | of
this Section in excess of its total fiscal year 1990 Road | ||||||
| 22 | Fund
appropriations for those purposes unless otherwise | ||||||
| 23 | provided in Section 5g of
this Act.
For fiscal years 2003,
| ||||||
| 24 | 2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be | ||||||
| 25 | appropriated to the
Department of State Police for the purposes | ||||||
| 26 | of this Section in excess of
$97,310,000.
For fiscal year 2008 | ||||||
| |||||||
| |||||||
| 1 | only, no Road
Fund monies shall be appropriated to the | ||||||
| 2 | Department of State Police for the purposes of
this Section in | ||||||
| 3 | excess of $106,100,000. For fiscal year 2009 only, no Road Fund | ||||||
| 4 | monies shall be appropriated to the Department of State Police | ||||||
| 5 | for the purposes of this Section in excess of $114,700,000. | ||||||
| 6 | Beginning in fiscal year 2010, no road fund moneys shall be | ||||||
| 7 | appropriated to the Department of State Police. It shall not be | ||||||
| 8 | lawful to circumvent this limitation on
appropriations by | ||||||
| 9 | governmental reorganization or other methods unless
otherwise | ||||||
| 10 | provided in Section 5g of this Act. | ||||||
| 11 | In fiscal year 1994, no Road Fund monies shall be | ||||||
| 12 | appropriated
to the
Secretary of State for the purposes of this | ||||||
| 13 | Section in excess of the total
fiscal year 1991 Road Fund | ||||||
| 14 | appropriations to the Secretary of State for
those purposes, | ||||||
| 15 | plus $9,800,000. It
shall not be
lawful to circumvent
this | ||||||
| 16 | limitation on appropriations by governmental reorganization or | ||||||
| 17 | other
method. | ||||||
| 18 | Beginning with fiscal year 1995 and thereafter, no Road | ||||||
| 19 | Fund
monies
shall be appropriated to the Secretary of State for | ||||||
| 20 | the purposes of this
Section in excess of the total fiscal year | ||||||
| 21 | 1994 Road Fund
appropriations to
the Secretary of State for | ||||||
| 22 | those purposes. It shall not be lawful to
circumvent this | ||||||
| 23 | limitation on appropriations by governmental reorganization
or | ||||||
| 24 | other methods. | ||||||
| 25 | Beginning with fiscal year 2000, total Road Fund | ||||||
| 26 | appropriations to the
Secretary of State for the purposes of | ||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 1 | this Section shall not exceed the
amounts specified for the | |||||||||||||||||||||||||||||||||||||||||
| 2 | following fiscal years: | |||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 13 | For fiscal year 2010, no road fund moneys shall be | |||||||||||||||||||||||||||||||||||||||||
| 14 | appropriated to the Secretary of State. | |||||||||||||||||||||||||||||||||||||||||
| 15 | Beginning in fiscal year 2011, moneys in the Road Fund | |||||||||||||||||||||||||||||||||||||||||
| 16 | shall be appropriated to the Secretary of State for the | |||||||||||||||||||||||||||||||||||||||||
| 17 | exclusive purpose of paying refunds due to overpayment of fees | |||||||||||||||||||||||||||||||||||||||||
| 18 | related to Chapter 3 of the Illinois Vehicle Code unless | |||||||||||||||||||||||||||||||||||||||||
| 19 | otherwise provided for by law. | |||||||||||||||||||||||||||||||||||||||||
| 20 | It shall not be lawful to circumvent this limitation on | |||||||||||||||||||||||||||||||||||||||||
| 21 | appropriations by
governmental reorganization or other | |||||||||||||||||||||||||||||||||||||||||
| 22 | methods. | |||||||||||||||||||||||||||||||||||||||||
| 23 | No new program may be initiated in fiscal year 1991 and
| |||||||||||||||||||||||||||||||||||||||||
| 24 | thereafter that is not consistent with the limitations imposed | |||||||||||||||||||||||||||||||||||||||||
| 25 | by this
Section for fiscal year 1984 and thereafter, insofar as | |||||||||||||||||||||||||||||||||||||||||
| 26 | appropriation of
Road Fund monies is concerned. | |||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Nothing in this Section prohibits transfers from the Road | ||||||
| 2 | Fund to the
State Construction Account Fund under Section 5e of | ||||||
| 3 | this Act; nor to the
General Revenue Fund, as authorized by | ||||||
| 4 | Public Act 93-25. | ||||||
| 5 | The additional amounts authorized for expenditure in this | ||||||
| 6 | Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
| ||||||
| 7 | shall be repaid to the Road Fund
from the General Revenue Fund | ||||||
| 8 | in the next succeeding fiscal year that the
General Revenue | ||||||
| 9 | Fund has a positive budgetary balance, as determined by
| ||||||
| 10 | generally accepted accounting principles applicable to | ||||||
| 11 | government. | ||||||
| 12 | The additional amounts authorized for expenditure by the | ||||||
| 13 | Secretary of State
and
the Department of State Police in this | ||||||
| 14 | Section by Public Act 94-91 shall be repaid to the Road Fund | ||||||
| 15 | from the General Revenue Fund in the
next
succeeding fiscal | ||||||
| 16 | year that the General Revenue Fund has a positive budgetary
| ||||||
| 17 | balance,
as determined by generally accepted accounting | ||||||
| 18 | principles applicable to
government. | ||||||
| 19 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 20 | 100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
| ||||||
| 21 | (30 ILCS 105/8.12)
(from Ch. 127, par. 144.12)
| ||||||
| 22 | Sec. 8.12. State Pensions Fund.
| ||||||
| 23 | (a) The moneys in the State Pensions Fund shall be used | ||||||
| 24 | exclusively
for the administration of the Revised Uniform | ||||||
| 25 | Unclaimed Property Act and
for the expenses incurred by the | ||||||
| |||||||
| |||||||
| 1 | Auditor General for administering the provisions of Section | ||||||
| 2 | 2-8.1 of the Illinois State Auditing Act and for operational | ||||||
| 3 | expenses of the Office of the State Treasurer and for the | ||||||
| 4 | funding of the unfunded liabilities of the designated | ||||||
| 5 | retirement systems. For the purposes of this Section, | ||||||
| 6 | "operational expenses of the Office of the State Treasurer" | ||||||
| 7 | includes the acquisition of land and buildings in State fiscal | ||||||
| 8 | years 2019 and 2020 for use by the Office of the State | ||||||
| 9 | Treasurer, as well as construction, reconstruction, | ||||||
| 10 | improvement, repair, and maintenance, in accordance with the | ||||||
| 11 | provisions of laws relating thereto, of such lands and | ||||||
| 12 | buildings beginning in State fiscal year 2019 and thereafter. | ||||||
| 13 | Beginning in State fiscal year 2022 2021, payments to the | ||||||
| 14 | designated retirement systems under this Section shall be in | ||||||
| 15 | addition to, and not in lieu of, any State contributions | ||||||
| 16 | required under the Illinois Pension Code.
| ||||||
| 17 | "Designated retirement systems" means:
| ||||||
| 18 | (1) the State Employees' Retirement System of | ||||||
| 19 | Illinois;
| ||||||
| 20 | (2) the Teachers' Retirement System of the State of | ||||||
| 21 | Illinois;
| ||||||
| 22 | (3) the State Universities Retirement System;
| ||||||
| 23 | (4) the Judges Retirement System of Illinois; and
| ||||||
| 24 | (5) the General Assembly Retirement System.
| ||||||
| 25 | (b) Each year the General Assembly may make appropriations | ||||||
| 26 | from
the State Pensions Fund for the administration of the | ||||||
| |||||||
| |||||||
| 1 | Revised Uniform
Unclaimed Property Act.
| ||||||
| 2 | (c) As soon as possible after July 30, 2004 (the effective | ||||||
| 3 | date of Public Act 93-839), the General Assembly shall | ||||||
| 4 | appropriate from the State Pensions Fund (1) to the State | ||||||
| 5 | Universities Retirement System the amount certified under | ||||||
| 6 | Section 15-165 during the prior year, (2) to the Judges | ||||||
| 7 | Retirement System of Illinois the amount certified under | ||||||
| 8 | Section 18-140 during the prior year, and (3) to the General | ||||||
| 9 | Assembly Retirement System the amount certified under Section | ||||||
| 10 | 2-134 during the prior year as part of the required
State | ||||||
| 11 | contributions to each of those designated retirement systems. | ||||||
| 12 | If the amount in the State Pensions Fund does not exceed the | ||||||
| 13 | sum of the amounts certified in Sections 15-165, 18-140, and | ||||||
| 14 | 2-134 by at least $5,000,000, the amount paid to each | ||||||
| 15 | designated retirement system under this subsection shall be | ||||||
| 16 | reduced in proportion to the amount certified by each of those | ||||||
| 17 | designated retirement systems.
| ||||||
| 18 | (c-5) For fiscal years 2006 through 2021 2020, the General | ||||||
| 19 | Assembly shall appropriate from the State Pensions Fund to the | ||||||
| 20 | State Universities Retirement System the amount estimated to be | ||||||
| 21 | available during the fiscal year in the State Pensions Fund; | ||||||
| 22 | provided, however, that the amounts appropriated under this | ||||||
| 23 | subsection (c-5) shall not reduce the amount in the State | ||||||
| 24 | Pensions Fund below $5,000,000.
| ||||||
| 25 | (c-6) For fiscal year 2022 2021 and each fiscal year | ||||||
| 26 | thereafter, as soon as may be practical after any money is | ||||||
| |||||||
| |||||||
| 1 | deposited into the State Pensions Fund from the Unclaimed | ||||||
| 2 | Property Trust Fund, the State Treasurer shall apportion the | ||||||
| 3 | deposited amount among the designated retirement systems as | ||||||
| 4 | defined in subsection (a) to reduce their actuarial reserve | ||||||
| 5 | deficiencies. The State Comptroller and State Treasurer shall | ||||||
| 6 | pay the apportioned amounts to the designated retirement | ||||||
| 7 | systems to fund the unfunded liabilities of the designated | ||||||
| 8 | retirement systems. The amount apportioned to each designated | ||||||
| 9 | retirement system shall constitute a portion of the amount | ||||||
| 10 | estimated to be available for appropriation from the State | ||||||
| 11 | Pensions Fund that is the same as that retirement system's | ||||||
| 12 | portion of the total actual reserve deficiency of the systems, | ||||||
| 13 | as determined annually by the Governor's Office of Management | ||||||
| 14 | and Budget at the request of the State Treasurer. The amounts | ||||||
| 15 | apportioned under this subsection shall not reduce the amount | ||||||
| 16 | in the State Pensions Fund below $5,000,000. | ||||||
| 17 | (d) The
Governor's Office of Management and Budget shall | ||||||
| 18 | determine the individual and total
reserve deficiencies of the | ||||||
| 19 | designated retirement systems. For this purpose,
the
| ||||||
| 20 | Governor's Office of Management and Budget shall utilize the | ||||||
| 21 | latest available audit and actuarial
reports of each of the | ||||||
| 22 | retirement systems and the relevant reports and
statistics of | ||||||
| 23 | the Public Employee Pension Fund Division of the Department of
| ||||||
| 24 | Insurance.
| ||||||
| 25 | (d-1) (Blank).
| ||||||
| 26 | (e) The changes to this Section made by Public Act 88-593 | ||||||
| |||||||
| |||||||
| 1 | shall
first apply to distributions from the Fund for State | ||||||
| 2 | fiscal year 1996.
| ||||||
| 3 | (Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; | ||||||
| 4 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||||||
| 5 | 6-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
| ||||||
| 6 | (30 ILCS 105/8g-1) | ||||||
| 7 | Sec. 8g-1. Fund transfers. | ||||||
| 8 | (a) (Blank).
| ||||||
| 9 | (b) (Blank). | ||||||
| 10 | (c) (Blank). | ||||||
| 11 | (d) (Blank). | ||||||
| 12 | (e) (Blank). | ||||||
| 13 | (f) (Blank). | ||||||
| 14 | (g) (Blank). | ||||||
| 15 | (h) (Blank). | ||||||
| 16 | (i) (Blank). | ||||||
| 17 | (j) (Blank). | ||||||
| 18 | (k) (Blank). | ||||||
| 19 | (l) (Blank). | ||||||
| 20 | (m) (Blank). | ||||||
| 21 | (n) (Blank). In addition to any other transfers that may be | ||||||
| 22 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
| 23 | practical, the State Comptroller shall direct and the State | ||||||
| 24 | Treasurer shall transfer the sum of $800,000 from the General | ||||||
| 25 | Revenue Fund to the Grant Accountability and Transparency Fund. | ||||||
| |||||||
| |||||||
| 1 | (o) (Blank). In addition to any other transfers that may be | ||||||
| 2 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
| 3 | practical, the State Comptroller shall direct and the State | ||||||
| 4 | Treasurer shall transfer the sum of $60,000,000 from the | ||||||
| 5 | Tourism Promotion Fund to the General Revenue Fund. | ||||||
| 6 | (p) (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 amounts from the State Police | ||||||
| 10 | Whistleblower Reward and Protection Fund to the designated fund | ||||||
| 11 | not exceeding the following amount: | ||||||
| 12 | Firearm Dealer License Certification Fund......$5,000,000 | ||||||
| 13 | (q) (Blank). In addition to any other transfers that may be | ||||||
| 14 | provided for by law, on July 1, 2019, or as soon thereafter as | ||||||
| 15 | practical, the State Comptroller shall direct and the State | ||||||
| 16 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
| 17 | Revenue Fund to the Governor's Administrative Fund. | ||||||
| 18 | (r) In addition to any other transfers that may be provided | ||||||
| 19 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
| 20 | practical, the State Comptroller shall direct and the State | ||||||
| 21 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
| 22 | Revenue Fund to the Grant Accountability and Transparency Fund. | ||||||
| 23 | (s) In addition to any other transfers that may be provided | ||||||
| 24 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
| 25 | practical, the State Comptroller shall direct and the State | ||||||
| 26 | Treasurer shall transfer the sum of $500,000 from the General | ||||||
| |||||||
| |||||||
| 1 | Revenue Fund to the Governor's Administrative Fund. | ||||||
| 2 | (t) In addition to any other transfers that may be provided | ||||||
| 3 | for by law, on July 1, 2020, or as soon thereafter as | ||||||
| 4 | practical, the State Comptroller shall direct and the State | ||||||
| 5 | Treasurer shall transfer the sum of $320,000 from the General | ||||||
| 6 | Revenue Fund to the Coal Development Fund. | ||||||
| 7 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 8 | 101-10, eff. 6-5-19.)
| ||||||
| 9 | (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)
| ||||||
| 10 | Sec. 13.2. Transfers among line item appropriations. | ||||||
| 11 | (a) Transfers among line item appropriations from the same
| ||||||
| 12 | treasury fund for the objects specified in this Section may be | ||||||
| 13 | made in
the manner provided in this Section when the balance | ||||||
| 14 | remaining in one or
more such line item appropriations is | ||||||
| 15 | insufficient for the purpose for
which the appropriation was | ||||||
| 16 | made. | ||||||
| 17 | (a-1) No transfers may be made from one
agency to another | ||||||
| 18 | agency, nor may transfers be made from one institution
of | ||||||
| 19 | higher education to another institution of higher education | ||||||
| 20 | except as provided by subsection (a-4).
| ||||||
| 21 | (a-2) Except as otherwise provided in this Section, | ||||||
| 22 | transfers may be made only among the objects of expenditure | ||||||
| 23 | enumerated
in this Section, except that no funds may be | ||||||
| 24 | transferred from any
appropriation for personal services, from | ||||||
| 25 | any appropriation for State
contributions to the State | ||||||
| |||||||
| |||||||
| 1 | Employees' Retirement System, from any
separate appropriation | ||||||
| 2 | for employee retirement contributions paid by the
employer, nor | ||||||
| 3 | from any appropriation for State contribution for
employee | ||||||
| 4 | group insurance.
| ||||||
| 5 | (a-2.5) (Blank). | ||||||
| 6 | (a-3) Further, if an agency receives a separate
| ||||||
| 7 | appropriation for employee retirement contributions paid by | ||||||
| 8 | the employer,
any transfer by that agency into an appropriation | ||||||
| 9 | for personal services
must be accompanied by a corresponding | ||||||
| 10 | transfer into the appropriation for
employee retirement | ||||||
| 11 | contributions paid by the employer, in an amount
sufficient to | ||||||
| 12 | meet the employer share of the employee contributions
required | ||||||
| 13 | to be remitted to the retirement system. | ||||||
| 14 | (a-4) Long-Term Care Rebalancing. The Governor may | ||||||
| 15 | designate amounts set aside for institutional services | ||||||
| 16 | appropriated from the General Revenue Fund or any other State | ||||||
| 17 | fund that receives monies for long-term care services to be | ||||||
| 18 | transferred to all State agencies responsible for the | ||||||
| 19 | administration of community-based long-term care programs, | ||||||
| 20 | including, but not limited to, community-based long-term care | ||||||
| 21 | programs administered by the Department of Healthcare and | ||||||
| 22 | Family Services, the Department of Human Services, and the | ||||||
| 23 | Department on Aging, provided that the Director of Healthcare | ||||||
| 24 | and Family Services first certifies that the amounts being | ||||||
| 25 | transferred are necessary for the purpose of assisting persons | ||||||
| 26 | in or at risk of being in institutional care to transition to | ||||||
| |||||||
| |||||||
| 1 | community-based settings, including the financial data needed | ||||||
| 2 | to prove the need for the transfer of funds. The total amounts | ||||||
| 3 | transferred shall not exceed 4% in total of the amounts | ||||||
| 4 | appropriated from the General Revenue Fund or any other State | ||||||
| 5 | fund that receives monies for long-term care services for each | ||||||
| 6 | fiscal year. A notice of the fund transfer must be made to the | ||||||
| 7 | General Assembly and posted at a minimum on the Department of | ||||||
| 8 | Healthcare and Family Services website, the Governor's Office | ||||||
| 9 | of Management and Budget website, and any other website the | ||||||
| 10 | Governor sees fit. These postings shall serve as notice to the | ||||||
| 11 | General Assembly of the amounts to be transferred. Notice shall | ||||||
| 12 | be given at least 30 days prior to transfer. | ||||||
| 13 | (b) In addition to the general transfer authority provided | ||||||
| 14 | under
subsection (c), the following agencies have the specific | ||||||
| 15 | transfer authority
granted in this subsection: | ||||||
| 16 | The Department of Healthcare and Family Services is | ||||||
| 17 | authorized to make transfers
representing savings attributable | ||||||
| 18 | to not increasing grants due to the
births of additional | ||||||
| 19 | children from line items for payments of cash grants to
line | ||||||
| 20 | items for payments for employment and social services for the | ||||||
| 21 | purposes
outlined in subsection (f) of Section 4-2 of the | ||||||
| 22 | Illinois Public Aid Code. | ||||||
| 23 | The Department of Children and Family Services is | ||||||
| 24 | authorized to make
transfers not exceeding 2% of the aggregate | ||||||
| 25 | amount appropriated to it within
the same treasury fund for the | ||||||
| 26 | following line items among these same line
items: Foster Home | ||||||
| |||||||
| |||||||
| 1 | and Specialized Foster Care and Prevention, Institutions
and | ||||||
| 2 | Group Homes and Prevention, and Purchase of Adoption and | ||||||
| 3 | Guardianship
Services. | ||||||
| 4 | The Department on Aging is authorized to make transfers not
| ||||||
| 5 | exceeding 10% 2% of the aggregate amount appropriated to it | ||||||
| 6 | within the same
treasury fund for the following Community Care | ||||||
| 7 | Program line items among these
same line items: purchase of | ||||||
| 8 | services covered by the Community Care Program and | ||||||
| 9 | Comprehensive Case Coordination. | ||||||
| 10 | The State Board of Education is authorized to make | ||||||
| 11 | transfers from line item appropriations within the same | ||||||
| 12 | treasury fund for General State Aid, General State Aid - Hold | ||||||
| 13 | Harmless, and Evidence-Based Funding, provided that no such | ||||||
| 14 | transfer may be made unless the amount transferred is no longer | ||||||
| 15 | required for the purpose for which that appropriation was made, | ||||||
| 16 | to the line item appropriation for Transitional Assistance when | ||||||
| 17 | the balance remaining in such line item appropriation is | ||||||
| 18 | insufficient for the purpose for which the appropriation was | ||||||
| 19 | made. | ||||||
| 20 | The State Board of Education is authorized to make | ||||||
| 21 | transfers between the following line item appropriations | ||||||
| 22 | within the same treasury fund: Disabled Student | ||||||
| 23 | Services/Materials (Section 14-13.01 of the School Code), | ||||||
| 24 | Disabled Student Transportation Reimbursement (Section | ||||||
| 25 | 14-13.01 of the School Code), Disabled Student Tuition - | ||||||
| 26 | Private Tuition (Section 14-7.02 of the School Code), | ||||||
| |||||||
| |||||||
| 1 | Extraordinary Special Education (Section 14-7.02b of the | ||||||
| 2 | School Code), Reimbursement for Free Lunch/Breakfast Program, | ||||||
| 3 | Summer School Payments (Section 18-4.3 of the School Code), and | ||||||
| 4 | Transportation - Regular/Vocational Reimbursement (Section | ||||||
| 5 | 29-5 of the School Code). Such transfers shall be made only | ||||||
| 6 | when the balance remaining in one or more such line item | ||||||
| 7 | appropriations is insufficient for the purpose for which the | ||||||
| 8 | appropriation was made and provided that no such transfer may | ||||||
| 9 | be made unless the amount transferred is no longer required for | ||||||
| 10 | the purpose for which that appropriation was made. | ||||||
| 11 | The Department of Healthcare and Family Services is | ||||||
| 12 | authorized to make transfers not exceeding 4% of the aggregate | ||||||
| 13 | amount appropriated to it, within the same treasury fund, among | ||||||
| 14 | the various line items appropriated for Medical Assistance. | ||||||
| 15 | (c) The sum of such transfers for an agency in a fiscal | ||||||
| 16 | year shall not
exceed 2% of the aggregate amount appropriated | ||||||
| 17 | to it within the same treasury
fund for the following objects: | ||||||
| 18 | Personal Services; Extra Help; Student and
Inmate | ||||||
| 19 | Compensation; State Contributions to Retirement Systems; State
| ||||||
| 20 | Contributions to Social Security; State Contribution for | ||||||
| 21 | Employee Group
Insurance; Contractual Services; Travel; | ||||||
| 22 | Commodities; Printing; Equipment;
Electronic Data Processing; | ||||||
| 23 | Operation of Automotive Equipment;
Telecommunications | ||||||
| 24 | Services; Travel and Allowance for Committed, Paroled
and | ||||||
| 25 | Discharged Prisoners; Library Books; Federal Matching Grants | ||||||
| 26 | for
Student Loans; Refunds; Workers' Compensation, | ||||||
| |||||||
| |||||||
| 1 | Occupational Disease, and
Tort Claims; Late Interest Penalties | ||||||
| 2 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
| 3 | of the Illinois Insurance Code; and, in appropriations to | ||||||
| 4 | institutions of higher education,
Awards and Grants. | ||||||
| 5 | Notwithstanding the above, any amounts appropriated for
| ||||||
| 6 | payment of workers' compensation claims to an agency to which | ||||||
| 7 | the authority
to evaluate, administer and pay such claims has | ||||||
| 8 | been delegated by the
Department of Central Management Services | ||||||
| 9 | may be transferred to any other
expenditure object where such | ||||||
| 10 | amounts exceed the amount necessary for the
payment of such | ||||||
| 11 | claims. | ||||||
| 12 | (c-1) (Blank). | ||||||
| 13 | (c-2) (Blank).
| ||||||
| 14 | (c-3) (Blank). | ||||||
| 15 | (c-4) (Blank). | ||||||
| 16 | (c-5) (Blank). Special provisions for State fiscal year | ||||||
| 17 | 2019. Notwithstanding any other provision of this Section, for | ||||||
| 18 | State fiscal year 2019, transfers among line item | ||||||
| 19 | appropriations to a State agency from the same State treasury | ||||||
| 20 | fund may be made for operational or lump sum expenses only, | ||||||
| 21 | provided that the sum of such transfers for a State agency in | ||||||
| 22 | State fiscal year 2019 shall not exceed 4% of the aggregate | ||||||
| 23 | amount appropriated to that State agency for operational or | ||||||
| 24 | lump sum expenses for State fiscal year 2019. For the purpose | ||||||
| 25 | of this subsection (c-5), "operational or lump sum expenses" | ||||||
| 26 | includes the following objects: personal services; extra help; | ||||||
| |||||||
| |||||||
| 1 | student and inmate compensation; State contributions to | ||||||
| 2 | retirement systems; State contributions to social security; | ||||||
| 3 | State contributions for employee group insurance; contractual | ||||||
| 4 | services; travel; commodities; printing; equipment; electronic | ||||||
| 5 | data processing; operation of automotive equipment; | ||||||
| 6 | telecommunications services; travel and allowance for | ||||||
| 7 | committed, paroled, and discharged prisoners; library books; | ||||||
| 8 | federal matching grants for student loans; refunds; workers' | ||||||
| 9 | compensation, occupational disease, and tort claims; lump sum | ||||||
| 10 | and other purposes; and lump sum operations. For the purpose of | ||||||
| 11 | this subsection (c-5), "State agency" does not include the | ||||||
| 12 | Attorney General, the Secretary of State, the Comptroller, the | ||||||
| 13 | Treasurer, or the legislative or judicial branches. | ||||||
| 14 | (c-6) Special provisions for State fiscal year 2020. | ||||||
| 15 | Notwithstanding any other provision of this Section, for State | ||||||
| 16 | fiscal year 2020, transfers among line item appropriations to a | ||||||
| 17 | State agency from the same State treasury fund may be made for | ||||||
| 18 | operational or lump sum expenses only, provided that the sum of | ||||||
| 19 | such transfers for a State agency in State fiscal year 2020 | ||||||
| 20 | shall not exceed 4% of the aggregate amount appropriated to | ||||||
| 21 | that State agency for operational or lump sum expenses for | ||||||
| 22 | State fiscal year 2020. For the purpose of this subsection | ||||||
| 23 | (c-6), "operational or lump sum expenses" includes the | ||||||
| 24 | following objects: personal services; extra help; student and | ||||||
| 25 | inmate compensation; State contributions to retirement | ||||||
| 26 | systems; State contributions to social security; State | ||||||
| |||||||
| |||||||
| 1 | contributions for employee group insurance; contractual | ||||||
| 2 | services; travel; commodities; printing; equipment; electronic | ||||||
| 3 | data processing; operation of automotive equipment; | ||||||
| 4 | telecommunications services; travel and allowance for | ||||||
| 5 | committed, paroled, and discharged prisoners; library books; | ||||||
| 6 | federal matching grants for student loans; refunds; workers' | ||||||
| 7 | compensation, occupational disease, and tort claims; Late | ||||||
| 8 | Interest Penalties under the State Prompt Payment Act and | ||||||
| 9 | Sections 368a and 370a of the Illinois Insurance Code; lump sum | ||||||
| 10 | and other purposes; and lump sum operations. For the purpose of | ||||||
| 11 | this subsection (c-6), "State agency" does not include the | ||||||
| 12 | Attorney General, the Secretary of State, the Comptroller, the | ||||||
| 13 | Treasurer, or the judicial or legislative branches. | ||||||
| 14 | (c-7) Special provisions for State fiscal year 2021. | ||||||
| 15 | Notwithstanding any other provision of this Section, for State | ||||||
| 16 | fiscal year 2021, transfers among line item appropriations to a | ||||||
| 17 | State agency from the same State treasury fund may be made for | ||||||
| 18 | operational or lump sum expenses only, provided that the sum of | ||||||
| 19 | such transfers for a State agency in State fiscal year 2021 | ||||||
| 20 | shall not exceed 8% of the aggregate amount appropriated to | ||||||
| 21 | that State agency for operational or lump sum expenses for | ||||||
| 22 | State fiscal year 2021. For the purpose of this subsection, | ||||||
| 23 | "operational or lump sum expenses" includes the following | ||||||
| 24 | objects: personal services; extra help; student and inmate | ||||||
| 25 | compensation; State contributions to retirement systems; State | ||||||
| 26 | contributions to social security; State contributions for | ||||||
| |||||||
| |||||||
| 1 | employee group insurance; contractual services; travel; | ||||||
| 2 | commodities; printing; equipment; electronic data processing; | ||||||
| 3 | operation of automotive equipment; telecommunications | ||||||
| 4 | services; travel and allowance for committed, paroled, and | ||||||
| 5 | discharged prisoners; library books; federal matching grants | ||||||
| 6 | for student loans; refunds; workers' compensation, | ||||||
| 7 | occupational disease, and tort claims; Late Interest Penalties | ||||||
| 8 | under the State Prompt Payment Act and Sections 368a and 370a | ||||||
| 9 | of the Illinois Insurance Code; lump sum and other purposes; | ||||||
| 10 | and lump sum operations. For the purpose of this subsection, | ||||||
| 11 | "State agency" does not include the Attorney General, the | ||||||
| 12 | Secretary of State, the Comptroller, the Treasurer, or the | ||||||
| 13 | judicial or legislative branches. | ||||||
| 14 | (d) Transfers among appropriations made to agencies of the | ||||||
| 15 | Legislative
and Judicial departments and to the | ||||||
| 16 | constitutionally elected officers in the
Executive branch | ||||||
| 17 | require the approval of the officer authorized in Section 10
of | ||||||
| 18 | this Act to approve and certify vouchers. Transfers among | ||||||
| 19 | appropriations
made to the University of Illinois, Southern | ||||||
| 20 | Illinois University, Chicago State
University, Eastern | ||||||
| 21 | Illinois University, Governors State University, Illinois
| ||||||
| 22 | State University, Northeastern Illinois University, Northern | ||||||
| 23 | Illinois
University, Western Illinois University, the Illinois | ||||||
| 24 | Mathematics and Science
Academy and the Board of Higher | ||||||
| 25 | Education require the approval of the Board of
Higher Education | ||||||
| 26 | and the Governor. Transfers among appropriations to all other
| ||||||
| |||||||
| |||||||
| 1 | agencies require the approval of the Governor. | ||||||
| 2 | The officer responsible for approval shall certify that the
| ||||||
| 3 | transfer is necessary to carry out the programs and purposes | ||||||
| 4 | for which
the appropriations were made by the General Assembly | ||||||
| 5 | and shall transmit
to the State Comptroller a certified copy of | ||||||
| 6 | the approval which shall
set forth the specific amounts | ||||||
| 7 | transferred so that the Comptroller may
change his records | ||||||
| 8 | accordingly. The Comptroller shall furnish the
Governor with | ||||||
| 9 | information copies of all transfers approved for agencies
of | ||||||
| 10 | the Legislative and Judicial departments and transfers | ||||||
| 11 | approved by
the constitutionally elected officials of the | ||||||
| 12 | Executive branch other
than the Governor, showing the amounts | ||||||
| 13 | transferred and indicating the
dates such changes were entered | ||||||
| 14 | on the Comptroller's records. | ||||||
| 15 | (e) The State Board of Education, in consultation with the | ||||||
| 16 | State Comptroller, may transfer line item appropriations for | ||||||
| 17 | General State Aid or Evidence-Based Funding among the Common | ||||||
| 18 | School Fund and the Education Assistance Fund, and, for State | ||||||
| 19 | fiscal year 2020 and each fiscal year thereafter, the Fund for | ||||||
| 20 | the Advancement of Education. With the advice and consent of | ||||||
| 21 | the Governor's Office of Management and Budget, the State Board | ||||||
| 22 | of Education, in consultation with the State Comptroller, may | ||||||
| 23 | transfer line item appropriations between the General Revenue | ||||||
| 24 | Fund and the Education Assistance Fund for the following | ||||||
| 25 | programs: | ||||||
| 26 | (1) Disabled Student Personnel Reimbursement (Section | ||||||
| |||||||
| |||||||
| 1 | 14-13.01 of the School Code); | ||||||
| 2 | (2) Disabled Student Transportation Reimbursement | ||||||
| 3 | (subsection (b) of Section 14-13.01 of the School Code); | ||||||
| 4 | (3) Disabled Student Tuition - Private Tuition | ||||||
| 5 | (Section 14-7.02 of the School Code); | ||||||
| 6 | (4) Extraordinary Special Education (Section 14-7.02b | ||||||
| 7 | of the School Code); | ||||||
| 8 | (5) Reimbursement for Free Lunch/Breakfast Programs; | ||||||
| 9 | (6) Summer School Payments (Section 18-4.3 of the | ||||||
| 10 | School Code); | ||||||
| 11 | (7) Transportation - Regular/Vocational Reimbursement | ||||||
| 12 | (Section 29-5 of the School Code); | ||||||
| 13 | (8) Regular Education Reimbursement (Section 18-3 of | ||||||
| 14 | the School Code); and | ||||||
| 15 | (9) Special Education Reimbursement (Section 14-7.03 | ||||||
| 16 | of the School Code). | ||||||
| 17 | (f) For State fiscal year 2020 and each fiscal year | ||||||
| 18 | thereafter only, the Department on Aging, in consultation with | ||||||
| 19 | the State Comptroller, with the advice and consent of the | ||||||
| 20 | Governor's Office of Management and Budget, may transfer line | ||||||
| 21 | item appropriations for purchase of services covered by the | ||||||
| 22 | Community Care Program between the General Revenue Fund and the | ||||||
| 23 | Commitment to Human Services Fund. | ||||||
| 24 | (Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; | ||||||
| 25 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. | ||||||
| 26 | 8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, | ||||||
| |||||||
| |||||||
| 1 | eff. 8-9-19.)
| ||||||
| 2 | (30 ILCS 105/25) (from Ch. 127, par. 161)
| ||||||
| 3 | Sec. 25. Fiscal year limitations.
| ||||||
| 4 | (a) All appropriations shall be
available for expenditure | ||||||
| 5 | for the fiscal year or for a lesser period if the
Act making | ||||||
| 6 | that appropriation so specifies. A deficiency or emergency
| ||||||
| 7 | appropriation shall be available for expenditure only through | ||||||
| 8 | June 30 of
the year when the Act making that appropriation is | ||||||
| 9 | enacted unless that Act
otherwise provides.
| ||||||
| 10 | (b) Outstanding liabilities as of June 30, payable from | ||||||
| 11 | appropriations
which have otherwise expired, may be paid out of | ||||||
| 12 | the expiring
appropriations during the 2-month period ending at | ||||||
| 13 | the
close of business on August 31. Any service involving
| ||||||
| 14 | professional or artistic skills or any personal services by an | ||||||
| 15 | employee whose
compensation is subject to income tax | ||||||
| 16 | withholding must be performed as of June
30 of the fiscal year | ||||||
| 17 | in order to be considered an "outstanding liability as of
June | ||||||
| 18 | 30" that is thereby eligible for payment out of the expiring
| ||||||
| 19 | appropriation.
| ||||||
| 20 | (b-1) However, payment of tuition reimbursement claims | ||||||
| 21 | under Section 14-7.03 or
18-3 of the School Code may be made by | ||||||
| 22 | the State Board of Education from its
appropriations for those | ||||||
| 23 | respective purposes for any fiscal year, even though
the claims | ||||||
| 24 | reimbursed by the payment may be claims attributable to a prior
| ||||||
| 25 | fiscal year, and payments may be made at the direction of the | ||||||
| |||||||
| |||||||
| 1 | State
Superintendent of Education from the fund from which the | ||||||
| 2 | appropriation is made
without regard to any fiscal year | ||||||
| 3 | limitations, except as required by subsection (j) of this | ||||||
| 4 | Section. Beginning on June 30, 2021, payment of tuition | ||||||
| 5 | reimbursement claims under Section 14-7.03 or 18-3 of the | ||||||
| 6 | School Code as of June 30, payable from appropriations that | ||||||
| 7 | have otherwise expired, may be paid out of the expiring | ||||||
| 8 | appropriation during the 4-month period ending at the close of | ||||||
| 9 | business on October 31.
| ||||||
| 10 | (b-2) (Blank). | ||||||
| 11 | (b-2.5) (Blank). | ||||||
| 12 | (b-2.6) (Blank). | ||||||
| 13 | (b-2.6a) (Blank). | ||||||
| 14 | (b-2.6b) (Blank). | ||||||
| 15 | (b-2.6c) (Blank). All outstanding liabilities as of June | ||||||
| 16 | 30, 2019, payable from appropriations that would otherwise | ||||||
| 17 | expire at the conclusion of the lapse period for fiscal year | ||||||
| 18 | 2019, and interest penalties payable on those liabilities under | ||||||
| 19 | the State Prompt Payment Act, may be paid out of the expiring | ||||||
| 20 | appropriations until December 31, 2019, without regard to the | ||||||
| 21 | fiscal year in which the payment is made, as long as vouchers | ||||||
| 22 | for the liabilities are received by the Comptroller no later | ||||||
| 23 | than October 31, 2019. | ||||||
| 24 | (b-2.6d) All outstanding liabilities as of June 30, 2020, | ||||||
| 25 | payable from appropriations that would otherwise expire at the | ||||||
| 26 | conclusion of the lapse period for fiscal year 2020, and | ||||||
| |||||||
| |||||||
| 1 | interest penalties payable on those liabilities under the State | ||||||
| 2 | Prompt Payment Act, may be paid out of the expiring | ||||||
| 3 | appropriations until December 31, 2020, without regard to the | ||||||
| 4 | fiscal year in which the payment is made, as long as vouchers | ||||||
| 5 | for the liabilities are received by the Comptroller no later | ||||||
| 6 | than September 30, 2020. | ||||||
| 7 | (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and | ||||||
| 8 | 2020, and 2021, interest penalties payable under the State | ||||||
| 9 | Prompt Payment Act associated with a voucher for which payment | ||||||
| 10 | is issued after June 30 may be paid out of the next fiscal | ||||||
| 11 | year's appropriation. The future year appropriation must be for | ||||||
| 12 | the same purpose and from the same fund as the original | ||||||
| 13 | payment. An interest penalty voucher submitted against a future | ||||||
| 14 | year appropriation must be submitted within 60 days after the | ||||||
| 15 | issuance of the associated voucher, except that, for fiscal | ||||||
| 16 | year 2018 only, an interest penalty voucher submitted against a | ||||||
| 17 | future year appropriation must be submitted within 60 days of | ||||||
| 18 | June 5, 2019 (the effective date of Public Act 101-10) this | ||||||
| 19 | amendatory Act of the 101st General Assembly. The Comptroller | ||||||
| 20 | must issue the interest payment within 60 days after acceptance | ||||||
| 21 | of the interest voucher. | ||||||
| 22 | (b-3) Medical payments may be made by the Department of | ||||||
| 23 | Veterans' Affairs from
its
appropriations for those purposes | ||||||
| 24 | for any fiscal year, without regard to the
fact that the | ||||||
| 25 | medical services being compensated for by such payment may have
| ||||||
| 26 | been rendered in a prior fiscal year, except as required by | ||||||
| |||||||
| |||||||
| 1 | subsection (j) of this Section. Beginning on June 30, 2021, | ||||||
| 2 | medical payments 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-4) Medical payments and child care
payments may be made | ||||||
| 7 | by the Department of
Human Services (as successor to the | ||||||
| 8 | Department of Public Aid) from
appropriations for those | ||||||
| 9 | purposes for any fiscal year,
without regard to the fact that | ||||||
| 10 | the medical or child care services being
compensated for by | ||||||
| 11 | such payment may have been rendered in a prior fiscal
year; and | ||||||
| 12 | payments may be made at the direction of the Department of
| ||||||
| 13 | Healthcare and Family Services (or successor agency) from the | ||||||
| 14 | Health Insurance Reserve Fund without regard to any fiscal
year | ||||||
| 15 | limitations, except as required by subsection (j) of this | ||||||
| 16 | Section. Beginning on June 30, 2021, medical and child care | ||||||
| 17 | payments made by the Department of Human Services and payments | ||||||
| 18 | made at the discretion of the Department of Healthcare and | ||||||
| 19 | Family Services (or successor agency) from the Health Insurance | ||||||
| 20 | Reserve Fund and payable from appropriations that have | ||||||
| 21 | otherwise expired may be paid out of the expiring appropriation | ||||||
| 22 | during the 4-month period ending at the close of business on | ||||||
| 23 | October 31.
| ||||||
| 24 | (b-5) Medical payments may be made by the Department of | ||||||
| 25 | Human Services from its appropriations relating to substance | ||||||
| 26 | abuse treatment services for any fiscal year, without regard to | ||||||
| |||||||
| |||||||
| 1 | the fact that the medical services being compensated for by | ||||||
| 2 | such payment may have been rendered in a prior fiscal year, | ||||||
| 3 | provided the payments are made on a fee-for-service basis | ||||||
| 4 | consistent with requirements established for Medicaid | ||||||
| 5 | reimbursement by the Department of Healthcare and Family | ||||||
| 6 | Services, except as required by subsection (j) of this Section. | ||||||
| 7 | Beginning on June 30, 2021, medical payments made by the | ||||||
| 8 | Department of Human Services relating to substance abuse | ||||||
| 9 | treatment services payable from appropriations that have | ||||||
| 10 | otherwise expired may be paid out of the expiring appropriation | ||||||
| 11 | during the 4-month period ending at the close of business on | ||||||
| 12 | October 31. | ||||||
| 13 | (b-6) (Blank).
| ||||||
| 14 | (b-7) Payments may be made in accordance with a plan | ||||||
| 15 | authorized by paragraph (11) or (12) of Section 405-105 of the | ||||||
| 16 | Department of Central Management Services Law from | ||||||
| 17 | appropriations for those payments without regard to fiscal year | ||||||
| 18 | limitations. | ||||||
| 19 | (b-8) Reimbursements to eligible airport sponsors for the | ||||||
| 20 | construction or upgrading of Automated Weather Observation | ||||||
| 21 | Systems may be made by the Department of Transportation from | ||||||
| 22 | appropriations for those purposes for any fiscal year, without | ||||||
| 23 | regard to the fact that the qualification or obligation may | ||||||
| 24 | have occurred in a prior fiscal year, provided that at the time | ||||||
| 25 | the expenditure was made the project had been approved by the | ||||||
| 26 | Department of Transportation prior to June 1, 2012 and, as a | ||||||
| |||||||
| |||||||
| 1 | result of recent changes in federal funding formulas, can no | ||||||
| 2 | longer receive federal reimbursement. | ||||||
| 3 | (b-9) (Blank). | ||||||
| 4 | (c) Further, payments may be made by the Department of | ||||||
| 5 | Public Health and the
Department of Human Services (acting as | ||||||
| 6 | successor to the Department of Public
Health under the | ||||||
| 7 | Department of Human Services Act)
from their respective | ||||||
| 8 | appropriations for grants for medical care to or on
behalf of | ||||||
| 9 | premature and high-mortality risk infants and their mothers and
| ||||||
| 10 | for grants for supplemental food supplies provided under the | ||||||
| 11 | United States
Department of Agriculture Women, Infants and | ||||||
| 12 | Children Nutrition Program,
for any fiscal year without regard | ||||||
| 13 | to the fact that the services being
compensated for by such | ||||||
| 14 | payment may have been rendered in a prior fiscal year, except | ||||||
| 15 | as required by subsection (j) of this Section. Beginning on | ||||||
| 16 | June 30, 2021, payments made by the Department of Public Health | ||||||
| 17 | and the Department of Human Services from their respective | ||||||
| 18 | appropriations for grants for medical care to or on behalf of | ||||||
| 19 | premature and high-mortality risk infants and their mothers and | ||||||
| 20 | for grants for supplemental food supplies provided under the | ||||||
| 21 | United States Department of Agriculture Women, Infants and | ||||||
| 22 | Children Nutrition Program payable from appropriations that | ||||||
| 23 | have otherwise expired may be paid out of the expiring | ||||||
| 24 | appropriations during the 4-month period ending at the close of | ||||||
| 25 | business on October 31.
| ||||||
| 26 | (d) The Department of Public Health and the Department of | ||||||
| |||||||
| |||||||
| 1 | Human Services
(acting as successor to the Department of Public | ||||||
| 2 | Health under the Department of
Human Services Act) shall each | ||||||
| 3 | annually submit to the State Comptroller, Senate
President, | ||||||
| 4 | Senate
Minority Leader, Speaker of the House, House Minority | ||||||
| 5 | Leader, and the
respective Chairmen and Minority Spokesmen of | ||||||
| 6 | the
Appropriations Committees of the Senate and the House, on | ||||||
| 7 | or before
December 31, a report of fiscal year funds used to | ||||||
| 8 | pay for services
provided in any prior fiscal year. This report | ||||||
| 9 | shall document by program or
service category those | ||||||
| 10 | expenditures from the most recently completed fiscal
year used | ||||||
| 11 | to pay for services provided in prior fiscal years.
| ||||||
| 12 | (e) The Department of Healthcare and Family Services, the | ||||||
| 13 | Department of Human Services
(acting as successor to the | ||||||
| 14 | Department of Public Aid), and the Department of Human Services | ||||||
| 15 | making fee-for-service payments relating to substance abuse | ||||||
| 16 | treatment services provided during a previous fiscal year shall | ||||||
| 17 | each annually
submit to the State
Comptroller, Senate | ||||||
| 18 | President, Senate Minority Leader, Speaker of the House,
House | ||||||
| 19 | Minority Leader, the respective Chairmen and Minority | ||||||
| 20 | Spokesmen of the
Appropriations Committees of the Senate and | ||||||
| 21 | the House, on or before November
30, a report that shall | ||||||
| 22 | document by program or service category those
expenditures from | ||||||
| 23 | the most recently completed fiscal year used to pay for (i)
| ||||||
| 24 | services provided in prior fiscal years and (ii) services for | ||||||
| 25 | which claims were
received in prior fiscal years.
| ||||||
| 26 | (f) The Department of Human Services (as successor to the | ||||||
| |||||||
| |||||||
| 1 | Department of
Public Aid) shall annually submit to the State
| ||||||
| 2 | Comptroller, Senate President, Senate Minority Leader, Speaker | ||||||
| 3 | of the House,
House Minority Leader, and the respective | ||||||
| 4 | Chairmen and Minority Spokesmen of
the Appropriations | ||||||
| 5 | Committees of the Senate and the House, on or before
December | ||||||
| 6 | 31, a report
of fiscal year funds used to pay for services | ||||||
| 7 | (other than medical care)
provided in any prior fiscal year. | ||||||
| 8 | This report shall document by program or
service category those | ||||||
| 9 | expenditures from the most recently completed fiscal
year used | ||||||
| 10 | to pay for services provided in prior fiscal years.
| ||||||
| 11 | (g) In addition, each annual report required to be | ||||||
| 12 | submitted by the
Department of Healthcare and Family Services | ||||||
| 13 | under subsection (e) shall include the following
information | ||||||
| 14 | with respect to the State's Medicaid program:
| ||||||
| 15 | (1) Explanations of the exact causes of the variance | ||||||
| 16 | between the previous
year's estimated and actual | ||||||
| 17 | liabilities.
| ||||||
| 18 | (2) Factors affecting the Department of Healthcare and | ||||||
| 19 | Family Services' liabilities,
including, but not limited | ||||||
| 20 | to, numbers of aid recipients, levels of medical
service | ||||||
| 21 | utilization by aid recipients, and inflation in the cost of | ||||||
| 22 | medical
services.
| ||||||
| 23 | (3) The results of the Department's efforts to combat | ||||||
| 24 | fraud and abuse.
| ||||||
| 25 | (h) As provided in Section 4 of the General Assembly | ||||||
| 26 | Compensation Act,
any utility bill for service provided to a | ||||||
| |||||||
| |||||||
| 1 | General Assembly
member's district office for a period | ||||||
| 2 | including portions of 2 consecutive
fiscal years may be paid | ||||||
| 3 | from funds appropriated for such expenditure in
either fiscal | ||||||
| 4 | year.
| ||||||
| 5 | (i) An agency which administers a fund classified by the | ||||||
| 6 | Comptroller as an
internal service fund may issue rules for:
| ||||||
| 7 | (1) billing user agencies in advance for payments or | ||||||
| 8 | authorized inter-fund transfers
based on estimated charges | ||||||
| 9 | for goods or services;
| ||||||
| 10 | (2) issuing credits, refunding through inter-fund | ||||||
| 11 | transfers, or reducing future inter-fund transfers
during
| ||||||
| 12 | the subsequent fiscal year for all user agency payments or | ||||||
| 13 | authorized inter-fund transfers received during the
prior | ||||||
| 14 | fiscal year which were in excess of the final amounts owed | ||||||
| 15 | by the user
agency for that period; and
| ||||||
| 16 | (3) issuing catch-up billings to user agencies
during | ||||||
| 17 | the subsequent fiscal year for amounts remaining due when | ||||||
| 18 | payments or authorized inter-fund transfers
received from | ||||||
| 19 | the user agency during the prior fiscal year were less than | ||||||
| 20 | the
total amount owed for that period.
| ||||||
| 21 | User agencies are authorized to reimburse internal service | ||||||
| 22 | funds for catch-up
billings by vouchers drawn against their | ||||||
| 23 | respective appropriations for the
fiscal year in which the | ||||||
| 24 | catch-up billing was issued or by increasing an authorized | ||||||
| 25 | inter-fund transfer during the current fiscal year. For the | ||||||
| 26 | purposes of this Act, "inter-fund transfers" means transfers | ||||||
| |||||||
| |||||||
| 1 | without the use of the voucher-warrant process, as authorized | ||||||
| 2 | by Section 9.01 of the State Comptroller Act.
| ||||||
| 3 | (i-1) Beginning on July 1, 2021, all outstanding | ||||||
| 4 | liabilities, not payable during the 4-month lapse period as | ||||||
| 5 | described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and | ||||||
| 6 | (c) of this Section, that are made from appropriations for that | ||||||
| 7 | purpose for any fiscal year, without regard to the fact that | ||||||
| 8 | the services being compensated for by those payments may have | ||||||
| 9 | been rendered in a prior fiscal year, are limited to only those | ||||||
| 10 | claims that have been incurred but for which a proper bill or | ||||||
| 11 | invoice as defined by the State Prompt Payment Act has not been | ||||||
| 12 | received by September 30th following the end of the fiscal year | ||||||
| 13 | in which the service was rendered. | ||||||
| 14 | (j) Notwithstanding any other provision of this Act, the | ||||||
| 15 | aggregate amount of payments to be made without regard for | ||||||
| 16 | fiscal year limitations as contained in subsections (b-1), | ||||||
| 17 | (b-3), (b-4), (b-5), (b-6), and (c) of this Section, and | ||||||
| 18 | determined by using Generally Accepted Accounting Principles, | ||||||
| 19 | shall not exceed the following amounts: | ||||||
| 20 | (1) $6,000,000,000 for outstanding liabilities related | ||||||
| 21 | to fiscal year 2012; | ||||||
| 22 | (2) $5,300,000,000 for outstanding liabilities related | ||||||
| 23 | to fiscal year 2013; | ||||||
| 24 | (3) $4,600,000,000 for outstanding liabilities related | ||||||
| 25 | to fiscal year 2014; | ||||||
| 26 | (4) $4,000,000,000 for outstanding liabilities related | ||||||
| |||||||
| |||||||
| 1 | to fiscal year 2015; | ||||||
| 2 | (5) $3,300,000,000 for outstanding liabilities related | ||||||
| 3 | to fiscal year 2016; | ||||||
| 4 | (6) $2,600,000,000 for outstanding liabilities related | ||||||
| 5 | to fiscal year 2017; | ||||||
| 6 | (7) $2,000,000,000 for outstanding liabilities related | ||||||
| 7 | to fiscal year 2018; | ||||||
| 8 | (8) $1,300,000,000 for outstanding liabilities related | ||||||
| 9 | to fiscal year 2019; | ||||||
| 10 | (9) $600,000,000 for outstanding liabilities related | ||||||
| 11 | to fiscal year 2020; and | ||||||
| 12 | (10) $0 for outstanding liabilities related to fiscal | ||||||
| 13 | year 2021 and fiscal years thereafter. | ||||||
| 14 | (k) Department of Healthcare and Family Services Medical | ||||||
| 15 | Assistance Payments. | ||||||
| 16 | (1) Definition of Medical Assistance. | ||||||
| 17 | For purposes of this subsection, the term "Medical | ||||||
| 18 | Assistance" shall include, but not necessarily be | ||||||
| 19 | limited to, medical programs and services authorized | ||||||
| 20 | under Titles XIX and XXI of the Social Security Act, | ||||||
| 21 | the Illinois Public Aid Code, the Children's Health | ||||||
| 22 | Insurance Program Act, the Covering ALL KIDS Health | ||||||
| 23 | Insurance Act, the Long Term Acute Care Hospital | ||||||
| 24 | Quality Improvement Transfer Program Act, and medical | ||||||
| 25 | care to or on behalf of persons suffering from chronic | ||||||
| 26 | renal disease, persons suffering from hemophilia, and | ||||||
| |||||||
| |||||||
| 1 | victims of sexual assault. | ||||||
| 2 | (2) Limitations on Medical Assistance payments that | ||||||
| 3 | may be paid from future fiscal year appropriations. | ||||||
| 4 | (A) The maximum amounts of annual unpaid Medical | ||||||
| 5 | Assistance bills received and recorded by the | ||||||
| 6 | Department of Healthcare and Family Services on or | ||||||
| 7 | before June 30th of a particular fiscal year | ||||||
| 8 | attributable in aggregate to the General Revenue Fund, | ||||||
| 9 | Healthcare Provider Relief Fund, Tobacco Settlement | ||||||
| 10 | Recovery Fund, Long-Term Care Provider Fund, and the | ||||||
| 11 | Drug Rebate Fund that may be paid in total by the | ||||||
| 12 | Department from future fiscal year Medical Assistance | ||||||
| 13 | appropriations to those funds are:
$700,000,000 for | ||||||
| 14 | fiscal year 2013 and $100,000,000 for fiscal year 2014 | ||||||
| 15 | and each fiscal year thereafter. | ||||||
| 16 | (B) Bills for Medical Assistance services rendered | ||||||
| 17 | in a particular fiscal year, but received and recorded | ||||||
| 18 | by the Department of Healthcare and Family Services | ||||||
| 19 | after June 30th of that fiscal year, may be paid from | ||||||
| 20 | either appropriations for that fiscal year or future | ||||||
| 21 | fiscal year appropriations for Medical Assistance. | ||||||
| 22 | Such payments shall not be subject to the requirements | ||||||
| 23 | of subparagraph (A). | ||||||
| 24 | (C) Medical Assistance bills received by the | ||||||
| 25 | Department of Healthcare and Family Services in a | ||||||
| 26 | particular fiscal year, but subject to payment amount | ||||||
| |||||||
| |||||||
| 1 | adjustments in a future fiscal year may be paid from a | ||||||
| 2 | future fiscal year's appropriation for Medical | ||||||
| 3 | Assistance. Such payments shall not be subject to the | ||||||
| 4 | requirements of subparagraph (A). | ||||||
| 5 | (D) Medical Assistance payments made by the | ||||||
| 6 | Department of Healthcare and Family Services from | ||||||
| 7 | funds other than those specifically referenced in | ||||||
| 8 | subparagraph (A) may be made from appropriations for | ||||||
| 9 | those purposes for any fiscal year without regard to | ||||||
| 10 | the fact that the Medical Assistance services being | ||||||
| 11 | compensated for by such payment may have been rendered | ||||||
| 12 | in a prior fiscal year. Such payments shall not be | ||||||
| 13 | subject to the requirements of subparagraph (A). | ||||||
| 14 | (3) Extended lapse period for Department of Healthcare | ||||||
| 15 | and Family Services Medical Assistance payments. | ||||||
| 16 | Notwithstanding any other State law to the contrary, | ||||||
| 17 | outstanding Department of Healthcare and Family Services | ||||||
| 18 | Medical Assistance liabilities, as of June 30th, payable | ||||||
| 19 | from appropriations which have otherwise expired, may be | ||||||
| 20 | paid out of the expiring appropriations during the 6-month | ||||||
| 21 | period ending at the close of business on December 31st. | ||||||
| 22 | (l) The changes to this Section made by Public Act 97-691 | ||||||
| 23 | shall be effective for payment of Medical Assistance bills | ||||||
| 24 | incurred in fiscal year 2013 and future fiscal years. The | ||||||
| 25 | changes to this Section made by Public Act 97-691 shall not be | ||||||
| 26 | applied to Medical Assistance bills incurred in fiscal year | ||||||
| |||||||
| |||||||
| 1 | 2012 or prior fiscal years. | ||||||
| 2 | (m) The Comptroller must issue payments against | ||||||
| 3 | outstanding liabilities that were received prior to the lapse | ||||||
| 4 | period deadlines set forth in this Section as soon thereafter | ||||||
| 5 | as practical, but no payment may be issued after the 4 months | ||||||
| 6 | following the lapse period deadline without the signed | ||||||
| 7 | authorization of the Comptroller and the Governor. | ||||||
| 8 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 9 | 101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
| ||||||
| 10 | Section 5-7. The State Finance Act is amended by changing | ||||||
| 11 | Section 6z-27 as follows:
| ||||||
| 12 | (30 ILCS 105/6z-27)
| ||||||
| 13 | Sec. 6z-27. All moneys in the Audit Expense Fund shall be
| ||||||
| 14 | transferred, appropriated and used only for the purposes | ||||||
| 15 | authorized by, and
subject to the limitations and conditions | ||||||
| 16 | prescribed by, the State Auditing
Act. | ||||||
| 17 | Within 30 days after the effective date of this amendatory | ||||||
| 18 | Act of the 101st General Assembly,
the State Comptroller shall | ||||||
| 19 | order transferred and the State Treasurer shall transfer from | ||||||
| 20 | the
following funds moneys in the specified amounts for deposit | ||||||
| 21 | into the Audit Expense Fund: | ||||||
| 22 | Aggregate Operations Regulatory Fund......................806 | ||||||
| 23 | Agricultural Premium Fund..............................21,601 | ||||||
| 24 | Anna Veterans Home Fund................................14,618 | ||||||
| |||||||
| |||||||
| 1 | Appraisal Administration Fund...........................4,086 | ||||||
| 2 | Attorney General Court Ordered and Voluntary Compliance | ||||||
| 3 | Payment Projects Fund..............................17,446 | ||||||
| 4 | Attorney General Whistleblower Reward and Protection Fund.7,344 | ||||||
| 5 | Bank and Trust Company Fund............................87,912 | ||||||
| 6 | Brownfields Redevelopment Fund............................550 | ||||||
| 7 | Capital Development Board Revolving Fund................1,724 | ||||||
| 8 | Care Provider Fund for Persons with a Developmental | ||||||
| 9 | Disability..........................................5,445 | ||||||
| 10 | CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770 | ||||||
| 11 | Cemetery Oversight Licensing and Disciplinary Fund......4,432 | ||||||
| 12 | Chicago State University Education Improvement Fund.....5,211 | ||||||
| 13 | Child Support Administrative Fund.......................3,088 | ||||||
| 14 | Clean Air Act Permit Fund...............................6,766 | ||||||
| 15 | Coal Technology Development Assistance Fund............11,280 | ||||||
| 16 | Commitment to Human Services Fund.....................103,833 | ||||||
| 17 | Common School Fund....................................411,164 | ||||||
| 18 | Community Mental Health Medicaid Trust Fund............10,138 | ||||||
| 19 | Community Water Supply Laboratory Fund....................548 | ||||||
| 20 | Corporate Franchise Tax Refund Fund.......................751 | ||||||
| 21 | Credit Union Fund......................................19,740 | ||||||
| 22 | Cycle Rider Safety Training Fund..........................982 | ||||||
| 23 | DCFS Children's Services Fund.........................273,107 | ||||||
| 24 | Department of Business Services Special | ||||||
| 25 | Operations Fund.....................................4,386 | ||||||
| 26 | Department of Corrections Reimbursement and | ||||||
| |||||||
| |||||||
| 1 | Education Fund.....................................36,230 | ||||||
| 2 | Department of Human Services Community Services Fund....4,757 | ||||||
| 3 | Design Professionals Administration and | ||||||
| 4 | Investigation Fund..................................5,198 | ||||||
| 5 | Downstate Public Transportation Fund...................42,630 | ||||||
| 6 | Downstate Transit Improvement Fund......................1,807 | ||||||
| 7 | Drivers Education Fund..................................1,351 | ||||||
| 8 | Drug Rebate Fund.......................................21,955 | ||||||
| 9 | Drug Treatment Fund.......................................508 | ||||||
| 10 | Education Assistance Fund...........................1,901,464 | ||||||
| 11 | Environmental Protection Permit and Inspection Fund.....5,397 | ||||||
| 12 | Estate Tax Refund Fund....................................637 | ||||||
| 13 | Facilities Management Revolving Fund...................13,775 | ||||||
| 14 | Fair and Exposition Fund..................................863 | ||||||
| 15 | Federal High Speed Rail Trust Fund......................9,230 | ||||||
| 16 | Federal Workforce Training Fund.......................208,014 | ||||||
| 17 | Feed Control Fund.......................................1,319 | ||||||
| 18 | Fertilizer Control Fund.................................1,247 | ||||||
| 19 | Fire Prevention Fund....................................3,876 | ||||||
| 20 | Fund for the Advancement of Education..................46,221 | ||||||
| 21 | General Professions Dedicated Fund.....................26,266 | ||||||
| 22 | General Revenue Fund...............................17,653,153 | ||||||
| 23 | Grade Crossing Protection Fund..........................3,737 | ||||||
| 24 | Hazardous Waste Fund....................................3,625 | ||||||
| 25 | Health and Human Services Medicaid Trust Fund...........5,263 | ||||||
| 26 | Healthcare Provider Relief Fund.......................115,415 | ||||||
| |||||||
| |||||||
| 1 | Horse Racing Fund.....................................184,337 | ||||||
| 2 | Hospital Provider Fund.................................62,701 | ||||||
| 3 | Illinois Affordable Housing Trust Fund..................7,103 | ||||||
| 4 | Illinois Charity Bureau Fund............................2,108 | ||||||
| 5 | Illinois Clean Water Fund...............................8,679 | ||||||
| 6 | Illinois Forestry Development Fund......................6,189 | ||||||
| 7 | Illinois Gaming Law Enforcement Fund....................1,277 | ||||||
| 8 | Illinois Power Agency Operations Fund..................43,568 | ||||||
| 9 | Illinois State Dental Disciplinary Fund.................4,344 | ||||||
| 10 | Illinois State Fair Fund................................5,690 | ||||||
| 11 | Illinois State Medical Disciplinary Fund...............20,283 | ||||||
| 12 | Illinois State Pharmacy Disciplinary Fund...............9,856 | ||||||
| 13 | Illinois Veterans Assistance Fund.......................2,494 | ||||||
| 14 | Illinois Workers' Compensation Commission Operations Fund.2,896 | ||||||
| 15 | IMSA Income Fund........................................8,012 | ||||||
| 16 | Income Tax Refund Fund................................152,206 | ||||||
| 17 | Insurance Financial Regulation Fund...................104,597 | ||||||
| 18 | Insurance Premium Tax Refund Fund.......................9,901 | ||||||
| 19 | Insurance Producer Administration Fund................105,702 | ||||||
| 20 | International Tourism Fund..............................7,000 | ||||||
| 21 | LaSalle Veterans Home Fund.............................31,489 | ||||||
| 22 | LEADS Maintenance Fund....................................607 | ||||||
| 23 | Live and Learn Fund.....................................8,302 | ||||||
| 24 | Local Government Distributive Fund....................102,508 | ||||||
| 25 | Local Tourism Fund.....................................28,421 | ||||||
| 26 | Long-Term Care Provider Fund............................7,140 | ||||||
| |||||||
| |||||||
| 1 | Manteno Veterans Home Fund.............................47,417 | ||||||
| 2 | Medical Interagency Program Fund..........................669 | ||||||
| 3 | Mental Health Fund......................................7,492 | ||||||
| 4 | Monitoring Device Driving Permit Administration Fee Fund..762 | ||||||
| 5 | Motor Carrier Safety Inspection Fund....................1,114 | ||||||
| 6 | Motor Fuel Tax Fund...................................141,788 | ||||||
| 7 | Motor Vehicle License Plate Fund........................5,366 | ||||||
| 8 | Nursing Dedicated and Professional Fund................10,746 | ||||||
| 9 | Open Space Lands Acquisition and Development Fund......25,584 | ||||||
| 10 | Optometric Licensing and Disciplinary Board Fund........1,099 | ||||||
| 11 | Partners for Conservation Fund.........................20,187 | ||||||
| 12 | Pawnbroker Regulation Fund..............................1,072 | ||||||
| 13 | Personal Property Tax Replacement Fund.................88,655 | ||||||
| 14 | Pesticide Control Fund..................................5,617 | ||||||
| 15 | Professional Services Fund..............................2,795 | ||||||
| 16 | Professions Indirect Cost Fund........................180,536 | ||||||
| 17 | Public Pension Regulation Fund..........................8,434 | ||||||
| 18 | Public Transportation Fund.............................97,777 | ||||||
| 19 | Quincy Veterans Home Fund..............................57,745 | ||||||
| 20 | Real Estate License Administration Fund................32,015 | ||||||
| 21 | Regional Transportation Authority Occupation | ||||||
| 22 | and Use Tax Replacement Fund........................3,123 | ||||||
| 23 | Registered Certified Public Accountants' Administration and | ||||||
| 24 | Disciplinary Fund...................................2,560 | ||||||
| 25 | Renewable Energy Resources Trust Fund.....................797 | ||||||
| 26 | Rental Housing Support Program Fund.......................949 | ||||||
| |||||||
| |||||||
| 1 | Residential Finance Regulatory Fund....................20,349 | ||||||
| 2 | Road Fund.............................................557,727 | ||||||
| 3 | Roadside Memorial Fund....................................582 | ||||||
| 4 | Salmon Fund...............................................548 | ||||||
| 5 | Savings Bank Regulatory Fund............................2,100 | ||||||
| 6 | School Infrastructure Fund.............................18,703 | ||||||
| 7 | Secretary of State DUI Administration Fund................867 | ||||||
| 8 | Secretary of State Identification Security and Theft | ||||||
| 9 | Prevention Fund.........................................4,660 | ||||||
| 10 | Secretary of State Special License Plate Fund...........1,772 | ||||||
| 11 | Secretary of State Special Services Fund................7,839 | ||||||
| 12 | Securities Audit and Enforcement Fund...................2,879 | ||||||
| 13 | Small Business Environmental Assistance Fund..............588 | ||||||
| 14 | Solid Waste Management Fund.............................7,389 | ||||||
| 15 | Special Education Medicaid Matching Fund................3,388 | ||||||
| 16 | State and Local Sales Tax Reform Fund...................6,573 | ||||||
| 17 | State Asset Forfeiture Fund.............................1,213 | ||||||
| 18 | State Construction Account Fund.......................129,461 | ||||||
| 19 | State Crime Laboratory Fund.............................2,462 | ||||||
| 20 | State Gaming Fund.....................................188,862 | ||||||
| 21 | State Garage Revolving Fund.............................4,303 | ||||||
| 22 | State Lottery Fund....................................145,905 | ||||||
| 23 | State Offender DNA Identification System Fund...........1,075 | ||||||
| 24 | State Pensions Fund...................................500,000 | ||||||
| 25 | State Police DUI Fund.....................................839 | ||||||
| 26 | State Police Firearm Services Fund......................4,981 | ||||||
| |||||||
| |||||||
| 1 | State Police Services Fund.............................11,660 | ||||||
| 2 | State Police Vehicle Fund...............................5,514 | ||||||
| 3 | State Police Whistleblower Reward and Protection Fund...2,822 | ||||||
| 4 | State Small Business Credit Initiative Fund............15,061 | ||||||
| 5 | Subtitle D Management Fund..............................1,067 | ||||||
| 6 | Supplemental Low-Income Energy Assistance Fund.........68,016 | ||||||
| 7 | Tax Compliance and Administration Fund..................4,713 | ||||||
| 8 | Technology Management Revolving Fund..................257,409 | ||||||
| 9 | Tobacco Settlement Recovery Fund........................4,825 | ||||||
| 10 | Tourism Promotion Fund.................................66,211 | ||||||
| 11 | Traffic and Criminal Conviction Surcharge Fund........226,070 | ||||||
| 12 | Underground Storage Tank Fund..........................19,110 | ||||||
| 13 | University of Illinois Hospital Services Fund...........3,813 | ||||||
| 14 | Vehicle Inspection Fund.................................9,673 | ||||||
| 15 | Violent Crime Victims Assistance Fund..................12,233 | ||||||
| 16 | Weights and Measures Fund...............................5,245 | ||||||
| 17 | Working Capital Revolving Fund.........................27,245 | ||||||
| 18 | Agricultural Premium Fund152,228 | ||||||
| 19 | Assisted Living and Shared Housing Regulatory Fund2,549 | ||||||
| 20 | Care Provider Fund for Persons with a | ||||||
| 21 | Developmental Disability14,212 | ||||||
| 22 | CDLIS/AAMVAnet/NMVTIS Trust Fund5,031 | ||||||
| 23 | Chicago State University Education Improvement Fund4,036 | ||||||
| 24 | Child Support Administrative Fund5,843 | ||||||
| 25 | Clean Air Act Permit Fund980 | ||||||
| 26 | Common School Fund238,911 | ||||||
| |||||||
| |||||||
| 1 | Community Mental Health Medicaid Trust Fund23,615 | ||||||
| 2 | Corporate Franchise Tax Refund Fund3,294 | ||||||
| 3 | Death Certificate Surcharge Fund4,790 | ||||||
| 4 | Death Penalty Abolition Fund6,142 | ||||||
| 5 | Department of Business Services Special | ||||||
| 6 | Operations Fund11,370 | ||||||
| 7 | Department of Human Services Community | ||||||
| 8 | Services Fund11,733 | ||||||
| 9 | Downstate Public Transportation Fund12,268 | ||||||
| 10 | Driver Services Administration Fund1,272 | ||||||
| 11 | Drug Rebate Fund41,241 | ||||||
| 12 | Drug Treatment Fund1,530 | ||||||
| 13 | Drunk and Drugged Driving Prevention Fund790 | ||||||
| 14 | Education Assistance Fund1,332,369 | ||||||
| 15 | Electronic Health Record Incentive Fund2,575 | ||||||
| 16 | Emergency Public Health Fund9,383 | ||||||
| 17 | EMS Assistance Fund1,925 | ||||||
| 18 | Environmental Protection Permit and Inspection Fund733 | ||||||
| 19 | Estate Tax Refund Fund1,877 | ||||||
| 20 | Facilities Management Revolving Fund19,625 | ||||||
| 21 | Facility Licensing Fund2,411 | ||||||
| 22 | Fair and Exposition Fund4,698 | ||||||
| 23 | Federal Financing Cost Reimbursement Fund649 | ||||||
| 24 | Federal High Speed Rail Trust Fund14,092 | ||||||
| 25 | Feed Control Fund8,112 | ||||||
| 26 | Fertilizer Control Fund6,898 | ||||||
| |||||||
| |||||||
| 1 | Fire Prevention Fund3,706 | ||||||
| 2 | Food and Drug Safety Fund4,068 | ||||||
| 3 | Fund for the Advancement of Education14,680 | ||||||
| 4 | General Professions Dedicated Fund3,102 | ||||||
| 5 | General Revenue Fund17,653,153 | ||||||
| 6 | Grade Crossing Protection Fund1,483 | ||||||
| 7 | Grant Accountability and Transparency Fund594 | ||||||
| 8 | Hazardous Waste Fund633 | ||||||
| 9 | Health and Human Services Medicaid Trust Fund9,399 | ||||||
| 10 | Health Facility Plan Review Fund3,521 | ||||||
| 11 | Healthcare Provider Relief Fund230,920 | ||||||
| 12 | Healthy Smiles Fund892 | ||||||
| 13 | Home Care Services Agency Licensure Fund3,582 | ||||||
| 14 | Hospital Licensure Fund1,946 | ||||||
| 15 | Hospital Provider Fund115,090 | ||||||
| 16 | ICJIA Violence Prevention Fund2,023 | ||||||
| 17 | Illinois Affordable Housing Trust Fund7,306 | ||||||
| 18 | Illinois Clean Water Fund1,177 | ||||||
| 19 | Illinois Health Facilities Planning Fund4,047 | ||||||
| 20 | Illinois School Asbestos Abatement Fund1,150 | ||||||
| 21 | Illinois Standardbred Breeders Fund12,452 | ||||||
| 22 | Illinois State Fair Fund29,588 | ||||||
| 23 | Illinois Thoroughbred Breeders Fund19,485 | ||||||
| 24 | Illinois Veterans' Rehabilitation Fund1,187 | ||||||
| 25 | Illinois Workers' Compensation Commission | ||||||
| 26 | Operations Fund206,564 | ||||||
| |||||||
| |||||||
| 1 | IMSA Income Fund7,646 | ||||||
| 2 | Income Tax Refund Fund55,081 | ||||||
| 3 | Lead Poisoning Screening, Prevention, and | ||||||
| 4 | Abatement Fund7,730 | ||||||
| 5 | Live and Learn Fund21,306 | ||||||
| 6 | Lobbyist Registration Administration Fund1,088 | ||||||
| 7 | Local Government Distributive Fund31,539 | ||||||
| 8 | Long-Term Care Monitor/Receiver Fund54,094 | ||||||
| 9 | Long-Term Care Provider Fund20,649 | ||||||
| 10 | Mandatory Arbitration Fund2,225 | ||||||
| 11 | Medical Interagency Program Fund1,948 | ||||||
| 12 | Medical Special Purposes Trust Fund2,073 | ||||||
| 13 | Mental Health Fund15,458 | ||||||
| 14 | Metabolic Screening and Treatment Fund44,251 | ||||||
| 15 | Monitoring Device Driving Permit | ||||||
| 16 | Administration Fee Fund1,082 | ||||||
| 17 | Motor Fuel Tax Fund41,504 | ||||||
| 18 | Motor Vehicle License Plate Fund14,732 | ||||||
| 19 | Motor Vehicle Theft Prevention and Insurance | ||||||
| 20 | Verification
Trust Fund645 | ||||||
| 21 | Nursing Dedicated and Professional Fund3,690 | ||||||
| 22 | Open Space Lands Acquisition and Development Fund943 | ||||||
| 23 | Partners for Conservation Fund43,490 | ||||||
| 24 | Personal Property Tax | ||||||
| 25 | Replacement Fund100,416 | ||||||
| 26 | Pesticide Control Fund34,045 | ||||||
| |||||||
| |||||||
| 1 | Plumbing Licensure and Program Fund4,005 | ||||||
| 2 | Professional Services Fund3,806 | ||||||
| 3 | Public Health Laboratory Services Revolving Fund7,750 | ||||||
| 4 | Public Transportation Fund31,285 | ||||||
| 5 | Renewable Energy Resources Trust Fund10,947 | ||||||
| 6 | Regional Transportation Authority Occupation and | ||||||
| 7 | Use Tax Replacement Fund898 | ||||||
| 8 | Rental Housing Support Program Fund503 | ||||||
| 9 | Road Fund215,480 | ||||||
| 10 | School Infrastructure Fund15,933 | ||||||
| 11 | Secretary of State DUI Administration Fund1,980 | ||||||
| 12 | Secretary of State Identification Security and Theft | ||||||
| 13 | Prevention Fund12,530 | ||||||
| 14 | Secretary of State Special License Plate Fund3,274 | ||||||
| 15 | Secretary of State Special Services Fund18,638 | ||||||
| 16 | Securities Audit and Enforcement Fund7,900 | ||||||
| 17 | Solid Waste Management Fund959 | ||||||
| 18 | Special Education Medicaid Matching Fund7,016 | ||||||
| 19 | State and Local Sales Tax Reform Fund2,022 | ||||||
| 20 | State Construction Account Fund33,539 | ||||||
| 21 | State Gaming Fund83,992 | ||||||
| 22 | State Garage Revolving Fund5,770 | ||||||
| 23 | State Lottery Fund487,256 | ||||||
| 24 | State Pensions Fund500,000 | ||||||
| 25 | State Treasurer's Bank Services Trust Fund625 | ||||||
| 26 | Supreme Court Special Purposes Fund3,879 | ||||||
| |||||||
| |||||||
| 1 | Tattoo and Body Piercing Establishment | ||||||
| 2 | Registration Fund706 | ||||||
| 3 | Tax Compliance and Administration Fund1,490 | ||||||
| 4 | Tobacco Settlement Recovery Fund34,105 | ||||||
| 5 | Trauma Center Fund10,783 | ||||||
| 6 | Underground Storage Tank Fund2,737 | ||||||
| 7 | University of Illinois Hospital Services Fund4,602 | ||||||
| 8 | The Vehicle Inspection Fund4,243 | ||||||
| 9 | Weights and Measures Fund27,517
| ||||||
| 10 | Notwithstanding any provision of the law to the contrary, | ||||||
| 11 | the General
Assembly hereby authorizes the use of such funds | ||||||
| 12 | for the purposes set forth
in this Section.
| ||||||
| 13 | These provisions do not apply to funds classified by the | ||||||
| 14 | Comptroller
as federal trust funds or State trust funds. The | ||||||
| 15 | Audit Expense Fund may
receive transfers from those trust funds | ||||||
| 16 | only as directed herein, except
where prohibited by the terms | ||||||
| 17 | of the trust fund agreement. The Auditor
General shall notify | ||||||
| 18 | the trustees of those funds of the estimated cost of
the audit | ||||||
| 19 | to be incurred under the Illinois State Auditing Act for the
| ||||||
| 20 | fund. The trustees of those funds shall direct the State | ||||||
| 21 | Comptroller and
Treasurer to transfer the estimated amount to | ||||||
| 22 | the Audit Expense Fund.
| ||||||
| 23 | The Auditor General may bill entities that are not subject | ||||||
| 24 | to the above
transfer provisions, including private entities, | ||||||
| 25 | related organizations and
entities whose funds are | ||||||
| 26 | locally-held, for the cost of audits, studies, and
| ||||||
| |||||||
| |||||||
| 1 | investigations incurred on their behalf. Any revenues received | ||||||
| 2 | under this
provision shall be deposited into the Audit Expense | ||||||
| 3 | Fund.
| ||||||
| 4 | In the event that moneys on deposit in any fund are | ||||||
| 5 | unavailable, by
reason of deficiency or any other reason | ||||||
| 6 | preventing their lawful
transfer, the State Comptroller shall | ||||||
| 7 | order transferred
and the State Treasurer shall transfer the | ||||||
| 8 | amount deficient or otherwise
unavailable from the General | ||||||
| 9 | Revenue Fund for deposit into the Audit Expense
Fund.
| ||||||
| 10 | On or before December 1, 1992, and each December 1 | ||||||
| 11 | thereafter, the
Auditor General shall notify the Governor's | ||||||
| 12 | Office of Management
and Budget (formerly Bureau of the Budget)
| ||||||
| 13 | of the amount
estimated to be necessary to pay for audits, | ||||||
| 14 | studies, and investigations in
accordance with the Illinois | ||||||
| 15 | State Auditing Act during the next succeeding
fiscal year for | ||||||
| 16 | each State fund for which a transfer or reimbursement is
| ||||||
| 17 | anticipated.
| ||||||
| 18 | Beginning with fiscal year 1994 and during each fiscal year | ||||||
| 19 | thereafter,
the Auditor General may direct the State | ||||||
| 20 | Comptroller and Treasurer to
transfer moneys from funds | ||||||
| 21 | authorized by the General Assembly for that
fund. In the event | ||||||
| 22 | funds, including federal and State trust funds but
excluding | ||||||
| 23 | the General Revenue Fund, are transferred, during fiscal year | ||||||
| 24 | 1994
and during each fiscal year thereafter, in excess of the | ||||||
| 25 | amount to pay actual
costs attributable to audits, studies, and | ||||||
| 26 | investigations as permitted or
required by the Illinois State | ||||||
| |||||||
| |||||||
| 1 | Auditing Act or specific action of the General
Assembly, the | ||||||
| 2 | Auditor General shall, on September 30, or as soon thereafter | ||||||
| 3 | as
is practicable, direct the State Comptroller and Treasurer | ||||||
| 4 | to transfer the
excess amount back to the fund from which it | ||||||
| 5 | was originally transferred.
| ||||||
| 6 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 7 | 101-10, eff. 6-5-19.)
| ||||||
| 8 | Section 5-10. The Gifts and Grants to Government Act is | ||||||
| 9 | amended by adding Section 5 as follows:
| ||||||
| 10 | (30 ILCS 110/5 new) | ||||||
| 11 | Sec. 5. Lieutenant Governor's Grant Fund; additional | ||||||
| 12 | purposes. In addition to any other deposits authorized by law, | ||||||
| 13 | the Lieutenant Governor's Grant Fund may accept funds from any | ||||||
| 14 | source, public or private, to be used for the purposes of such | ||||||
| 15 | funds including administrative costs of the Lieutenant | ||||||
| 16 | Governor's Office.
| ||||||
| 17 | Section 5-15. The State Revenue Sharing Act is amended by | ||||||
| 18 | changing Section 12 as follows:
| ||||||
| 19 | (30 ILCS 115/12) (from Ch. 85, par. 616)
| ||||||
| 20 | Sec. 12. Personal Property Tax Replacement Fund. There is | ||||||
| 21 | hereby
created the Personal Property Tax Replacement Fund, a | ||||||
| 22 | special fund in
the State Treasury into which shall be paid all | ||||||
| |||||||
| |||||||
| 1 | revenue realized:
| ||||||
| 2 | (a) all amounts realized from the additional personal | ||||||
| 3 | property tax
replacement income tax imposed by subsections | ||||||
| 4 | (c) and (d) of Section 201 of the
Illinois Income Tax Act, | ||||||
| 5 | except for those amounts deposited into the Income Tax
| ||||||
| 6 | Refund Fund pursuant to subsection (c) of Section 901 of | ||||||
| 7 | the Illinois Income
Tax Act; and
| ||||||
| 8 | (b) all amounts realized from the additional personal | ||||||
| 9 | property replacement
invested capital taxes imposed by | ||||||
| 10 | Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the | ||||||
| 11 | Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities | ||||||
| 12 | Revenue Act, and Section 3 of the Water Company Invested | ||||||
| 13 | Capital
Tax Act, and amounts payable to the Department of | ||||||
| 14 | Revenue under the
Telecommunications Infrastructure | ||||||
| 15 | Maintenance Fee Act.
| ||||||
| 16 | As soon as may be after the end of each month, the | ||||||
| 17 | Department of Revenue
shall certify to the Treasurer and the | ||||||
| 18 | Comptroller the amount of all refunds
paid out of the General | ||||||
| 19 | Revenue Fund through the preceding month on account
of | ||||||
| 20 | overpayment of liability on taxes paid into the Personal | ||||||
| 21 | Property Tax
Replacement Fund. Upon receipt of such | ||||||
| 22 | certification, the Treasurer and
the Comptroller shall | ||||||
| 23 | transfer the amount so certified from the Personal
Property Tax | ||||||
| 24 | Replacement Fund into the General Revenue Fund.
| ||||||
| 25 | The payments of revenue into the Personal Property Tax | ||||||
| 26 | Replacement Fund
shall be used exclusively for distribution to | ||||||
| |||||||
| |||||||
| 1 | taxing districts, regional offices and officials, and local | ||||||
| 2 | officials as provided
in this Section and in the School Code, | ||||||
| 3 | payment of the ordinary and contingent expenses of the Property | ||||||
| 4 | Tax Appeal Board, payment of the expenses of the Department of | ||||||
| 5 | Revenue incurred
in administering the collection and | ||||||
| 6 | distribution of monies paid into the
Personal Property Tax | ||||||
| 7 | Replacement Fund and transfers due to refunds to
taxpayers for | ||||||
| 8 | overpayment of liability for taxes paid into the Personal
| ||||||
| 9 | Property Tax Replacement Fund.
| ||||||
| 10 | In addition, moneys in the Personal Property Tax
| ||||||
| 11 | Replacement Fund may be used to pay any of the following: (i) | ||||||
| 12 | salary, stipends, and additional compensation as provided by | ||||||
| 13 | law for chief election clerks, county clerks, and county | ||||||
| 14 | recorders; (ii) costs associated with regional offices of | ||||||
| 15 | education and educational service centers; (iii) | ||||||
| 16 | reimbursements payable by the State Board of Elections under | ||||||
| 17 | Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the | ||||||
| 18 | Election Code; (iv) expenses of the Illinois Educational Labor | ||||||
| 19 | Relations Board; and (v) salary, personal services, and | ||||||
| 20 | additional compensation as provided by law for court reporters | ||||||
| 21 | under the Court Reporters Act. | ||||||
| 22 | As soon as may be after June 26, 1980 (the effective date | ||||||
| 23 | of Public Act 81-1255) this amendatory Act of 1980,
the | ||||||
| 24 | Department of Revenue shall certify to the Treasurer the amount | ||||||
| 25 | of net
replacement revenue paid into the General Revenue Fund | ||||||
| 26 | prior to that effective
date from the additional tax imposed by | ||||||
| |||||||
| |||||||
| 1 | Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas | ||||||
| 2 | Revenue Tax Act; Section 2a.1 of the Public
Utilities Revenue | ||||||
| 3 | Act; Section 3 of the Water Company Invested Capital Tax Act;
| ||||||
| 4 | amounts collected by the Department of Revenue under the | ||||||
| 5 | Telecommunications Infrastructure Maintenance Fee Act; and the
| ||||||
| 6 | additional personal
property tax replacement income tax | ||||||
| 7 | imposed by
the Illinois Income Tax Act, as amended by Public
| ||||||
| 8 | Act 81-1st Special Session-1. Net replacement revenue shall be | ||||||
| 9 | defined as
the total amount paid into and remaining in the | ||||||
| 10 | General Revenue Fund as a
result of those Acts minus the amount | ||||||
| 11 | outstanding and obligated from the
General Revenue Fund in | ||||||
| 12 | state vouchers or warrants prior to June 26, 1980 (the | ||||||
| 13 | effective
date of Public Act 81-1255) this amendatory Act of | ||||||
| 14 | 1980 as refunds to taxpayers for overpayment
of liability under | ||||||
| 15 | those Acts.
| ||||||
| 16 | All interest earned by monies accumulated in the Personal | ||||||
| 17 | Property
Tax Replacement Fund shall be deposited in such Fund. | ||||||
| 18 | All amounts allocated
pursuant to this Section are appropriated | ||||||
| 19 | on a continuing basis.
| ||||||
| 20 | Prior to December 31, 1980, as soon as may be after the end | ||||||
| 21 | of each quarter
beginning with the quarter ending December 31, | ||||||
| 22 | 1979, and on and after
December 31, 1980, as soon as may be | ||||||
| 23 | after January 1, March 1, April 1, May
1, July 1, August 1, | ||||||
| 24 | October 1 and December 1 of each year, the Department
of | ||||||
| 25 | Revenue shall allocate to each taxing district as defined in | ||||||
| 26 | Section 1-150
of the Property Tax Code, in accordance with
the | ||||||
| |||||||
| |||||||
| 1 | provisions of paragraph (2) of this Section the portion of the | ||||||
| 2 | funds held
in the Personal Property Tax Replacement Fund which | ||||||
| 3 | is required to be
distributed, as provided in paragraph (1), | ||||||
| 4 | for each quarter. Provided,
however, under no circumstances | ||||||
| 5 | shall any taxing district during each of the
first two years of | ||||||
| 6 | distribution of the taxes imposed by Public Act 81-1st Special | ||||||
| 7 | Session-1 this amendatory Act of
1979 be entitled to an annual | ||||||
| 8 | allocation which is less than the funds such
taxing district | ||||||
| 9 | collected from the 1978 personal property tax. Provided further
| ||||||
| 10 | that under no circumstances shall any taxing district during | ||||||
| 11 | the third year of
distribution of the taxes imposed by Public | ||||||
| 12 | Act 81-1st Special Session-1 this amendatory Act of 1979 | ||||||
| 13 | receive less
than 60% of the funds such taxing district | ||||||
| 14 | collected from the 1978 personal
property tax. In the event | ||||||
| 15 | that the total of the allocations made as above
provided for | ||||||
| 16 | all taxing districts, during either of such 3 years, exceeds | ||||||
| 17 | the
amount available for distribution the allocation of each | ||||||
| 18 | taxing district shall
be proportionately reduced. Except as | ||||||
| 19 | provided in Section 13 of this Act, the
Department shall then | ||||||
| 20 | certify, pursuant to appropriation, such allocations to
the | ||||||
| 21 | State Comptroller who shall pay over to the several taxing | ||||||
| 22 | districts the
respective amounts allocated to them.
| ||||||
| 23 | Any township which receives an allocation based in whole or | ||||||
| 24 | in part upon
personal property taxes which it levied pursuant | ||||||
| 25 | to Section 6-507 or 6-512
of the Illinois Highway Code and | ||||||
| 26 | which was previously
required to be paid
over to a municipality | ||||||
| |||||||
| |||||||
| 1 | shall immediately pay over to that municipality a
proportionate | ||||||
| 2 | share of the personal property replacement funds which such
| ||||||
| 3 | township receives.
| ||||||
| 4 | Any municipality or township, other than a municipality | ||||||
| 5 | with a population
in excess of 500,000, which receives an | ||||||
| 6 | allocation based in whole or in
part on personal property taxes | ||||||
| 7 | which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the | ||||||
| 8 | Illinois Local Library Act and which was
previously
required to | ||||||
| 9 | be paid over to a public library shall immediately pay over
to | ||||||
| 10 | that library a proportionate share of the personal property tax | ||||||
| 11 | replacement
funds which such municipality or township | ||||||
| 12 | receives; provided that if such
a public library has converted | ||||||
| 13 | to a library organized under The Illinois
Public Library | ||||||
| 14 | District Act, regardless of whether such conversion has
| ||||||
| 15 | occurred on, after or before January 1, 1988, such | ||||||
| 16 | proportionate share
shall be immediately paid over to the | ||||||
| 17 | library district which maintains and
operates the library. | ||||||
| 18 | However, any library that has converted prior to January
1, | ||||||
| 19 | 1988, and which hitherto has not received the personal property | ||||||
| 20 | tax
replacement funds, shall receive such funds commencing on | ||||||
| 21 | January 1, 1988.
| ||||||
| 22 | Any township which receives an allocation based in whole or | ||||||
| 23 | in part on
personal property taxes which it levied pursuant to | ||||||
| 24 | Section 1c of the Public
Graveyards Act and which taxes were | ||||||
| 25 | previously required to be paid
over to or used for such public | ||||||
| 26 | cemetery or cemeteries shall immediately
pay over to or use for | ||||||
| |||||||
| |||||||
| 1 | such public cemetery or cemeteries a proportionate
share of the | ||||||
| 2 | personal property tax replacement funds which the township
| ||||||
| 3 | receives.
| ||||||
| 4 | Any taxing district which receives an allocation based in | ||||||
| 5 | whole or in
part upon personal property taxes which it levied | ||||||
| 6 | for another
governmental body or school district in Cook County | ||||||
| 7 | in 1976 or for
another governmental body or school district in | ||||||
| 8 | the remainder of the
State in 1977 shall immediately pay over | ||||||
| 9 | to that governmental body or
school district the amount of | ||||||
| 10 | personal property replacement funds which
such governmental | ||||||
| 11 | body or school district would receive directly under
the | ||||||
| 12 | provisions of paragraph (2) of this Section, had it levied its | ||||||
| 13 | own
taxes.
| ||||||
| 14 | (1) The portion of the Personal Property Tax | ||||||
| 15 | Replacement Fund required to
be
distributed as of the time | ||||||
| 16 | allocation is required to be made shall be the
amount | ||||||
| 17 | available in such Fund as of the time allocation is | ||||||
| 18 | required to be made.
| ||||||
| 19 | The amount available for distribution shall be the | ||||||
| 20 | total amount in the
fund at such time minus the necessary | ||||||
| 21 | administrative and other authorized expenses as limited
by | ||||||
| 22 | the appropriation and the amount determined by: (a) $2.8 | ||||||
| 23 | million for
fiscal year 1981; (b) for fiscal year 1982, | ||||||
| 24 | .54% of the funds distributed
from the fund during the | ||||||
| 25 | preceding fiscal year; (c) for fiscal year 1983
through | ||||||
| 26 | fiscal year 1988, .54% of the funds distributed from the | ||||||
| |||||||
| |||||||
| 1 | fund during
the preceding fiscal year less .02% of such | ||||||
| 2 | fund for fiscal year 1983 and
less .02% of such funds for | ||||||
| 3 | each fiscal year thereafter; (d) for fiscal
year 1989 | ||||||
| 4 | through fiscal year 2011 no more than 105% of the actual | ||||||
| 5 | administrative expenses
of the prior fiscal year; (e) for | ||||||
| 6 | fiscal year 2012 and beyond, a sufficient amount to pay (i) | ||||||
| 7 | stipends, additional compensation, salary reimbursements, | ||||||
| 8 | and other amounts directed to be paid out of this Fund for | ||||||
| 9 | local officials as authorized or required by statute and | ||||||
| 10 | (ii) the ordinary and contingent expenses of the Property | ||||||
| 11 | Tax Appeal Board and the expenses of the Department of | ||||||
| 12 | Revenue incurred in administering the collection and | ||||||
| 13 | distribution of moneys paid into the Fund; (f) for fiscal | ||||||
| 14 | years 2012 and 2013 only, a sufficient amount to pay | ||||||
| 15 | stipends, additional compensation, salary reimbursements, | ||||||
| 16 | and other amounts directed to be paid out of this Fund for | ||||||
| 17 | regional offices and officials as authorized or required by | ||||||
| 18 | statute; or (g) for fiscal years 2018 through 2021 2020 | ||||||
| 19 | only, a sufficient amount to pay amounts directed to be | ||||||
| 20 | paid out of this Fund for public community college base | ||||||
| 21 | operating grants and local health protection grants to | ||||||
| 22 | certified local health departments as authorized or | ||||||
| 23 | required by appropriation or statute. Such portion of the | ||||||
| 24 | fund shall be determined after
the transfer into the | ||||||
| 25 | General Revenue Fund due to refunds, if any, paid
from the | ||||||
| 26 | General Revenue Fund during the preceding quarter. If at | ||||||
| |||||||
| |||||||
| 1 | any time,
for any reason, there is insufficient amount in | ||||||
| 2 | the Personal Property
Tax Replacement Fund for payments for | ||||||
| 3 | regional offices and officials or local officials or | ||||||
| 4 | payment of costs of administration or for transfers
due to | ||||||
| 5 | refunds at the end of any particular month, the amount of | ||||||
| 6 | such
insufficiency shall be carried over for the purposes | ||||||
| 7 | of payments for regional offices and officials, local | ||||||
| 8 | officials, transfers into the
General Revenue Fund, and | ||||||
| 9 | costs of administration to the
following month or months. | ||||||
| 10 | Net replacement revenue held, and defined above,
shall be | ||||||
| 11 | transferred by the Treasurer and Comptroller to the | ||||||
| 12 | Personal Property
Tax Replacement Fund within 10 days of | ||||||
| 13 | such certification.
| ||||||
| 14 | (2) Each quarterly allocation shall first be | ||||||
| 15 | apportioned in the
following manner: 51.65% for taxing | ||||||
| 16 | districts in Cook County and 48.35%
for taxing districts in | ||||||
| 17 | the remainder of the State.
| ||||||
| 18 | The Personal Property Replacement Ratio of each taxing | ||||||
| 19 | district
outside Cook County shall be the ratio which the Tax | ||||||
| 20 | Base of that taxing
district bears to the Downstate Tax Base. | ||||||
| 21 | The Tax Base of each taxing
district outside of Cook County is | ||||||
| 22 | the personal property tax collections
for that taxing district | ||||||
| 23 | for the 1977 tax year. The Downstate Tax Base
is the personal | ||||||
| 24 | property tax collections for all taxing districts in the
State | ||||||
| 25 | outside of Cook County for the 1977 tax year. The Department of
| ||||||
| 26 | Revenue shall have authority to review for accuracy and | ||||||
| |||||||
| |||||||
| 1 | completeness the
personal property tax collections for each | ||||||
| 2 | taxing district outside Cook
County for the 1977 tax year.
| ||||||
| 3 | The Personal Property Replacement Ratio of each Cook County | ||||||
| 4 | taxing
district shall be the ratio which the Tax Base of that | ||||||
| 5 | taxing district
bears to the Cook County Tax Base. The Tax Base | ||||||
| 6 | of each Cook County
taxing district is the personal property | ||||||
| 7 | tax collections for that taxing
district for the 1976 tax year. | ||||||
| 8 | The Cook County Tax Base is the
personal property tax | ||||||
| 9 | collections for all taxing districts in Cook
County for the | ||||||
| 10 | 1976 tax year. The Department of Revenue shall have
authority | ||||||
| 11 | to review for accuracy and completeness the personal property | ||||||
| 12 | tax
collections for each taxing district within Cook County for | ||||||
| 13 | the 1976 tax year.
| ||||||
| 14 | For all purposes of this Section 12, amounts paid to a | ||||||
| 15 | taxing district
for such tax years as may be applicable by a | ||||||
| 16 | foreign corporation under the
provisions of Section 7-202 of | ||||||
| 17 | the Public Utilities Act, as amended,
shall be deemed to be | ||||||
| 18 | personal property taxes collected by such taxing district
for | ||||||
| 19 | such tax years as may be applicable. The Director shall | ||||||
| 20 | determine from the
Illinois Commerce Commission, for any tax | ||||||
| 21 | year as may be applicable, the
amounts so paid by any such | ||||||
| 22 | foreign corporation to any and all taxing
districts. The | ||||||
| 23 | Illinois Commerce Commission shall furnish such information to
| ||||||
| 24 | the Director. For all purposes of this Section 12, the Director | ||||||
| 25 | shall deem such
amounts to be collected personal property taxes | ||||||
| 26 | of each such taxing district
for the applicable tax year or | ||||||
| |||||||
| |||||||
| 1 | years.
| ||||||
| 2 | Taxing districts located both in Cook County and in one or | ||||||
| 3 | more other
counties shall receive both a Cook County allocation | ||||||
| 4 | and a Downstate
allocation determined in the same way as all | ||||||
| 5 | other taxing districts.
| ||||||
| 6 | If any taxing district in existence on July 1, 1979 ceases | ||||||
| 7 | to exist,
or discontinues its operations, its Tax Base shall | ||||||
| 8 | thereafter be deemed
to be zero. If the powers, duties and | ||||||
| 9 | obligations of the discontinued
taxing district are assumed by | ||||||
| 10 | another taxing district, the Tax Base of
the discontinued | ||||||
| 11 | taxing district shall be added to the Tax Base of the
taxing | ||||||
| 12 | district assuming such powers, duties and obligations.
| ||||||
| 13 | If two or more taxing districts in existence on July 1, | ||||||
| 14 | 1979, or a
successor or successors thereto shall consolidate | ||||||
| 15 | into one taxing
district, the Tax Base of such consolidated | ||||||
| 16 | taxing district shall be the
sum of the Tax Bases of each of | ||||||
| 17 | the taxing districts which have consolidated.
| ||||||
| 18 | If a single taxing district in existence on July 1, 1979, | ||||||
| 19 | or a
successor or successors thereto shall be divided into two | ||||||
| 20 | or more
separate taxing districts, the tax base of the taxing | ||||||
| 21 | district so
divided shall be allocated to each of the resulting | ||||||
| 22 | taxing districts in
proportion to the then current equalized | ||||||
| 23 | assessed value of each resulting
taxing district.
| ||||||
| 24 | If a portion of the territory of a taxing district is | ||||||
| 25 | disconnected
and annexed to another taxing district of the same | ||||||
| 26 | type, the Tax Base of
the taxing district from which | ||||||
| |||||||
| |||||||
| 1 | disconnection was made shall be reduced
in proportion to the | ||||||
| 2 | then current equalized assessed value of the disconnected
| ||||||
| 3 | territory as compared with the then current equalized assessed | ||||||
| 4 | value within the
entire territory of the taxing district prior | ||||||
| 5 | to disconnection, and the
amount of such reduction shall be | ||||||
| 6 | added to the Tax Base of the taxing
district to which | ||||||
| 7 | annexation is made.
| ||||||
| 8 | If a community college district is created after July 1, | ||||||
| 9 | 1979,
beginning on January 1, 1996 (the effective date of | ||||||
| 10 | Public Act 89-327) this amendatory Act of 1995, its Tax Base
| ||||||
| 11 | shall be 3.5% of the sum of the personal property tax collected | ||||||
| 12 | for the
1977 tax year within the territorial jurisdiction of | ||||||
| 13 | the district.
| ||||||
| 14 | The amounts allocated and paid to taxing districts pursuant | ||||||
| 15 | to
the provisions of Public Act 81-1st Special Session-1 this | ||||||
| 16 | amendatory Act of 1979 shall be deemed to be
substitute | ||||||
| 17 | revenues for the revenues derived from taxes imposed on
| ||||||
| 18 | personal property pursuant to the provisions of the "Revenue | ||||||
| 19 | Act of
1939" or "An Act for the assessment and taxation of | ||||||
| 20 | private car line
companies", approved July 22, 1943, as | ||||||
| 21 | amended, or Section 414 of the
Illinois Insurance Code, prior | ||||||
| 22 | to the abolition of such taxes and shall
be used for the same | ||||||
| 23 | purposes as the revenues derived from ad valorem
taxes on real | ||||||
| 24 | estate.
| ||||||
| 25 | Monies received by any taxing districts from the Personal | ||||||
| 26 | Property
Tax Replacement Fund shall be first applied toward | ||||||
| |||||||
| |||||||
| 1 | payment of the proportionate
amount of debt service which was | ||||||
| 2 | previously levied and collected from
extensions against | ||||||
| 3 | personal property on bonds outstanding as of December 31,
1978 | ||||||
| 4 | and next applied toward payment of the proportionate share of | ||||||
| 5 | the pension
or retirement obligations of the taxing district | ||||||
| 6 | which were previously levied
and collected from extensions | ||||||
| 7 | against personal property. For each such
outstanding bond | ||||||
| 8 | issue, the County Clerk shall determine the percentage of the
| ||||||
| 9 | debt service which was collected from extensions against real | ||||||
| 10 | estate in the
taxing district for 1978 taxes payable in 1979, | ||||||
| 11 | as related to the total amount
of such levies and collections | ||||||
| 12 | from extensions against both real and personal
property. For | ||||||
| 13 | 1979 and subsequent years' taxes, the County Clerk shall levy
| ||||||
| 14 | and extend taxes against the real estate of each taxing | ||||||
| 15 | district which will
yield the said percentage or percentages of | ||||||
| 16 | the debt service on such
outstanding bonds. The balance of the | ||||||
| 17 | amount necessary to fully pay such debt
service shall | ||||||
| 18 | constitute a first and prior lien upon the monies
received by | ||||||
| 19 | each such taxing district through the Personal Property Tax
| ||||||
| 20 | Replacement Fund and shall be first applied or set aside for | ||||||
| 21 | such purpose.
In counties having fewer than 3,000,000 | ||||||
| 22 | inhabitants, the amendments to
this paragraph as made by Public | ||||||
| 23 | Act 81-1255 this amendatory Act of 1980 shall be first
| ||||||
| 24 | applicable to 1980 taxes to be collected in 1981.
| ||||||
| 25 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 26 | 101-10, eff. 6-5-19.)
| ||||||
| |||||||
| |||||||
| 1 | Section 5-20. The Agricultural Fair Act is amended by | ||||||
| 2 | changing Section 16 as follows:
| ||||||
| 3 | (30 ILCS 120/16) (from Ch. 85, par. 666)
| ||||||
| 4 | Sec. 16. Agricultural education.
Agricultural Education | ||||||
| 5 | Section Fairs, which shall not be located in
more than 25 | ||||||
| 6 | sections, shall be organized and conducted under the
| ||||||
| 7 | supervision of the Department. The Department
shall designate | ||||||
| 8 | the sections of the State for Agricultural Education
Fairs. | ||||||
| 9 | These fairs shall participate in an appropriation at a
rate | ||||||
| 10 | designated by the Bureau that is in compliance with the current | ||||||
| 11 | year's appropriation for each section holding an Agricultural | ||||||
| 12 | Education Section Fair or Fairs during the current year.
| ||||||
| 13 | Such monies are to be paid as premiums
awarded to | ||||||
| 14 | agricultural education students exhibiting livestock or
| ||||||
| 15 | agricultural products at the fair or fairs in the section in | ||||||
| 16 | which the
student resides. No premium shall be duplicated for | ||||||
| 17 | any particular
exhibition of livestock or agricultural | ||||||
| 18 | products in the fair or fairs
held in any one section.
| ||||||
| 19 | Within
30 days after the close of the fair, a section fair | ||||||
| 20 | manager as designated by the Department
shall certify to the
| ||||||
| 21 | Department under oath on forms furnished by the Department a
| ||||||
| 22 | detailed report of premium awards showing all premiums awarded | ||||||
| 23 | to agricultural education students at that fair. Warrants shall | ||||||
| 24 | be issued by the
State Comptroller payable to the agricultural | ||||||
| |||||||
| |||||||
| 1 | education teacher or teachers on vouchers
certified by the | ||||||
| 2 | Department.
| ||||||
| 3 | If after all approved claims are paid there remains any | ||||||
| 4 | amount of the
appropriation, the remaining portion shall be | ||||||
| 5 | distributed equally among
the participating agricultural | ||||||
| 6 | education section fairs to be expended
for the purposes set | ||||||
| 7 | forth in this Section. A fiscal accounting of the
expenditure | ||||||
| 8 | of funds distributed under this paragraph shall be filed
with | ||||||
| 9 | the Department by each participating fair not later than one | ||||||
| 10 | year
after the date of its receipt of such funds. | ||||||
| 11 | For State fiscal year 2020 only, any section unable to hold | ||||||
| 12 | an Agricultural Education Section Fair or Fairs shall receive | ||||||
| 13 | all funds appropriated, at the rate designated by the Bureau of | ||||||
| 14 | County Fairs, for the purpose of issuing premiums awarded to | ||||||
| 15 | agricultural education students. Warrants shall be issued by | ||||||
| 16 | the State Comptroller payable to the agricultural education | ||||||
| 17 | teacher or teachers on vouchers certified by the Department.
| ||||||
| 18 | (Source: P.A. 94-261, eff. 1-1-06.)
| ||||||
| 19 | Section 5-25. The Public Use Trust Act is amended by | ||||||
| 20 | changing Section 2 as follows:
| ||||||
| 21 | (30 ILCS 160/2) (from Ch. 127, par. 4002)
| ||||||
| 22 | Sec. 2.
(a) The Department of Agriculture, and the | ||||||
| 23 | Department of Natural
Resources, and the Abraham Lincoln | ||||||
| 24 | Presidential Library and Museum have the
power to enter into a | ||||||
| |||||||
| |||||||
| 1 | trust agreement with a person or group of persons under
which | ||||||
| 2 | the State agency may receive or collect money or other property | ||||||
| 3 | from the
person or group of persons and may expend such money | ||||||
| 4 | or property solely for a
public purpose within the powers and | ||||||
| 5 | duties of that State agency and stated in
the trust agreement. | ||||||
| 6 | The State agency shall be the trustee under any such
trust | ||||||
| 7 | agreement.
| ||||||
| 8 | (b) Money or property received under a trust agreement | ||||||
| 9 | shall not be
deposited in the State treasury and is not subject | ||||||
| 10 | to appropriation by the
General Assembly, but shall be held and | ||||||
| 11 | invested by the trustee separate
and apart from the State | ||||||
| 12 | treasury. The trustee shall invest money or
property received | ||||||
| 13 | under a trust agreement as provided for trustees under
the | ||||||
| 14 | Trusts and Trustees Act or as otherwise provided in the trust | ||||||
| 15 | agreement.
| ||||||
| 16 | (c) The trustee shall maintain detailed records of all | ||||||
| 17 | receipts and
disbursements in the same manner as required for | ||||||
| 18 | trustees under the Trusts
and Trustees Act. The trustee shall | ||||||
| 19 | provide an annual accounting of all
receipts, disbursements, | ||||||
| 20 | and inventory to all donors to the trust and the
Auditor | ||||||
| 21 | General. The annual accounting shall be made available to any
| ||||||
| 22 | member of the public upon request.
| ||||||
| 23 | (Source: P.A. 100-695, eff. 8-3-18.).
| ||||||
| 24 | Section 5-30. The Illinois Coal Technology Development | ||||||
| 25 | Assistance Act is amended by changing Section 3 as follows:
| ||||||
| |||||||
| |||||||
| 1 | (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)
| ||||||
| 2 | Sec. 3. Transfers to Coal Technology Development | ||||||
| 3 | Assistance Fund. | ||||||
| 4 | (a) As soon
as may be practicable after the first day of | ||||||
| 5 | each month, the Department of
Revenue shall certify to the | ||||||
| 6 | Treasurer an amount equal to 1/64 of the revenue
realized from | ||||||
| 7 | the tax imposed by the Electricity Excise Tax Law, Section 2
of | ||||||
| 8 | the Public Utilities Revenue Act,
Section 2 of the Messages Tax | ||||||
| 9 | Act, and Section 2 of the Gas Revenue Tax Act,
during the | ||||||
| 10 | preceding month. Upon receipt of the certification, the | ||||||
| 11 | Treasurer
shall transfer the amount shown on such certification | ||||||
| 12 | from the General Revenue
Fund to the Coal Technology | ||||||
| 13 | Development Assistance Fund, which is hereby
created as a | ||||||
| 14 | special fund in the State treasury, except that no transfer | ||||||
| 15 | shall
be made in any month in which the Fund has reached the | ||||||
| 16 | following balance:
| ||||||
| 17 | (1) (Blank).
| ||||||
| 18 | (2) (Blank).
| ||||||
| 19 | (3) (Blank).
| ||||||
| 20 | (4) (Blank). | ||||||
| 21 | (5) (Blank). | ||||||
| 22 | (6) Expect as otherwise provided in subsection (b), | ||||||
| 23 | during fiscal year 2006 and each fiscal year thereafter, an | ||||||
| 24 | amount equal to the sum of $10,000,000 plus additional | ||||||
| 25 | moneys
deposited into the Coal Technology Development | ||||||
| |||||||
| |||||||
| 1 | Assistance Fund from the
Renewable Energy Resources and | ||||||
| 2 | Coal Technology Development Assistance Charge
under | ||||||
| 3 | Section 6.5 of the Renewable Energy, Energy Efficiency, and | ||||||
| 4 | Coal
Resources Development Law of 1997.
| ||||||
| 5 | (b) During fiscal years 2019 through 2021 and 2020 only, | ||||||
| 6 | the Treasurer shall make no transfers from the General Revenue | ||||||
| 7 | Fund to the Coal Technology Development Assistance Fund. | ||||||
| 8 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
| ||||||
| 9 | Section 5-35. The Downstate Public Transportation Act is | ||||||
| 10 | amended by changing Section 2-3 as follows:
| ||||||
| 11 | (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)
| ||||||
| 12 | Sec. 2-3. (a) As soon as possible after the first day of | ||||||
| 13 | each month,
beginning July 1, 1984, upon certification of the | ||||||
| 14 | Department of Revenue,
the Comptroller shall order | ||||||
| 15 | transferred, and the Treasurer shall
transfer, from the General | ||||||
| 16 | Revenue Fund to a special fund in the State
Treasury which is | ||||||
| 17 | hereby created, to be known as the Downstate Public
| ||||||
| 18 | Transportation Fund, an amount equal to 2/32 (beginning July 1, | ||||||
| 19 | 2005, 3/32) of the net revenue
realized from the Retailers' | ||||||
| 20 | Occupation Tax Act, the Service Occupation Tax Act,
the Use Tax | ||||||
| 21 | Act, and the Service Use Tax
Act from persons incurring | ||||||
| 22 | municipal or
county retailers' or service occupation tax | ||||||
| 23 | liability for the benefit of
any municipality or county located | ||||||
| 24 | wholly within the boundaries of each
participant, other than | ||||||
| |||||||
| |||||||
| 1 | any Metro-East Transit District participant
certified pursuant | ||||||
| 2 | to subsection (c) of this Section during the
preceding month, | ||||||
| 3 | except that the Department shall pay into the Downstate
Public | ||||||
| 4 | Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% | ||||||
| 5 | of the net revenue realized under
the State tax Acts named | ||||||
| 6 | above within any municipality or county located
wholly within | ||||||
| 7 | the boundaries of each participant, other than any Metro-East
| ||||||
| 8 | participant, for tax periods beginning on or after January 1, | ||||||
| 9 | 1990.
Net revenue realized for a month shall be the revenue
| ||||||
| 10 | collected by the State pursuant to such Acts during the | ||||||
| 11 | previous month
from persons incurring municipal or county | ||||||
| 12 | retailers' or service
occupation tax liability for the benefit | ||||||
| 13 | of any municipality or county
located wholly within the | ||||||
| 14 | boundaries of a participant, less the amount
paid out during | ||||||
| 15 | that same month as refunds or credit memoranda to
taxpayers for | ||||||
| 16 | overpayment of liability under such Acts for the benefit
of any | ||||||
| 17 | municipality or county located wholly within the boundaries of | ||||||
| 18 | a
participant. | ||||||
| 19 | Notwithstanding any provision of law to the contrary, | ||||||
| 20 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 21 | 100-23), those amounts required under this subsection (a) to be | ||||||
| 22 | 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) As soon as possible after the first day of each month, | ||||||
| |||||||
| |||||||
| 1 | beginning
July 1, 1989, upon certification of the Department of | ||||||
| 2 | Revenue, the
Comptroller shall order transferred, and the | ||||||
| 3 | Treasurer shall transfer, from
the General Revenue Fund to a | ||||||
| 4 | special fund in the State Treasury which is
hereby created, to | ||||||
| 5 | be known as the Metro-East Public Transportation Fund,
an | ||||||
| 6 | amount equal to 2/32 of the net revenue realized, as above, | ||||||
| 7 | from within
the boundaries of Madison, Monroe, and St. Clair | ||||||
| 8 | Counties, except that the
Department shall pay into the | ||||||
| 9 | Metro-East Public Transportation Fund 2/32 of
80% of the net | ||||||
| 10 | revenue realized under the State tax Acts specified in
| ||||||
| 11 | subsection (a) of this Section within the boundaries of
| ||||||
| 12 | Madison, Monroe and St. Clair Counties for tax periods | ||||||
| 13 | beginning on or
after January 1, 1990. A local match
equivalent | ||||||
| 14 | to an amount which could be raised by a tax levy at the rate of
| ||||||
| 15 | .05% on the assessed value of property within the boundaries of | ||||||
| 16 | Madison County is required annually to cause a total of 2/32
of | ||||||
| 17 | the net revenue to be deposited in the Metro-East Public | ||||||
| 18 | Transportation
Fund. Failure to raise the required local match | ||||||
| 19 | annually shall result in
only 1/32 being deposited into the | ||||||
| 20 | Metro-East Public Transportation Fund
after July 1, 1989, or | ||||||
| 21 | 1/32 of 80% of the net revenue realized for tax
periods | ||||||
| 22 | beginning on or after January 1, 1990.
| ||||||
| 23 | (b-5) As soon as possible after the first day of each | ||||||
| 24 | month, beginning July 1, 2005, upon certification of the | ||||||
| 25 | Department of Revenue, the Comptroller shall order | ||||||
| 26 | transferred, and the Treasurer shall transfer, from the General | ||||||
| |||||||
| |||||||
| 1 | Revenue Fund to the Downstate Public Transportation Fund, an | ||||||
| 2 | amount equal to 3/32 of 80% of the net revenue realized from | ||||||
| 3 | within the boundaries of Monroe and St. Clair Counties under | ||||||
| 4 | the State Tax Acts specified in subsection (a) of this Section | ||||||
| 5 | and provided further that, beginning July 1, 2005, the | ||||||
| 6 | provisions of subsection (b) shall no longer apply with respect | ||||||
| 7 | to such tax receipts from Monroe and St. Clair Counties.
| ||||||
| 8 | Notwithstanding any provision of law to the contrary, | ||||||
| 9 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 10 | 100-23), those amounts required under this subsection (b-5) to | ||||||
| 11 | be transferred by the Treasurer into the Downstate Public | ||||||
| 12 | Transportation Fund from the General Revenue Fund shall be | ||||||
| 13 | directly deposited into the Downstate Public Transportation | ||||||
| 14 | Fund as the revenues are realized from the taxes indicated. | ||||||
| 15 | (b-6) As soon as possible after the first day of each | ||||||
| 16 | month, beginning July 1, 2008, upon certification by the | ||||||
| 17 | Department of Revenue, the Comptroller shall order transferred | ||||||
| 18 | and the Treasurer shall transfer, from the General Revenue Fund | ||||||
| 19 | to the Downstate Public Transportation Fund, an amount equal to | ||||||
| 20 | 3/32 of 80% of the net revenue realized from within the | ||||||
| 21 | boundaries of Madison County under the State Tax Acts specified | ||||||
| 22 | in subsection (a) of this Section and provided further that, | ||||||
| 23 | beginning July 1, 2008, the provisions of subsection (b) shall | ||||||
| 24 | no longer apply with respect to such tax receipts from Madison | ||||||
| 25 | County. | ||||||
| 26 | Notwithstanding any provision of law to the contrary, | ||||||
| |||||||
| |||||||
| 1 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 2 | 100-23), those amounts required under this subsection (b-6) to | ||||||
| 3 | be transferred by the Treasurer into the Downstate Public | ||||||
| 4 | Transportation Fund from the General Revenue Fund shall be | ||||||
| 5 | directly deposited into the Downstate Public Transportation | ||||||
| 6 | Fund as the revenues are realized from the taxes indicated. | ||||||
| 7 | (b-7) Beginning July 1, 2018, notwithstanding the other | ||||||
| 8 | provisions of this Section, instead of the Comptroller making | ||||||
| 9 | monthly transfers from the General Revenue Fund to the | ||||||
| 10 | Downstate Public Transportation Fund, the Department of | ||||||
| 11 | Revenue shall deposit the designated fraction of the net | ||||||
| 12 | revenue realized from collections under the Retailers' | ||||||
| 13 | Occupation Tax Act, the Service Occupation Tax Act, the Use Tax | ||||||
| 14 | Act, and the Service Use Tax Act directly into the Downstate | ||||||
| 15 | Public Transportation Fund. | ||||||
| 16 | (c) The Department shall certify to the Department of | ||||||
| 17 | Revenue the
eligible participants under this Article and the | ||||||
| 18 | territorial boundaries
of such participants for the purposes of | ||||||
| 19 | the Department of Revenue in
subsections (a) and (b) of this | ||||||
| 20 | Section.
| ||||||
| 21 | (d) For the purposes of this Article, beginning in fiscal | ||||||
| 22 | year 2009 the General Assembly shall appropriate
an amount from | ||||||
| 23 | the Downstate Public Transportation Fund equal to the sum total | ||||||
| 24 | of funds projected to be paid to the
participants pursuant to | ||||||
| 25 | Section 2-7. If the General Assembly fails to make | ||||||
| 26 | appropriations sufficient to cover the amounts projected to be | ||||||
| |||||||
| |||||||
| 1 | paid pursuant to Section 2-7, this Act shall constitute an | ||||||
| 2 | irrevocable and continuing appropriation from the Downstate | ||||||
| 3 | Public Transportation Fund of all amounts necessary for those | ||||||
| 4 | purposes. | ||||||
| 5 | (e) (Blank). | ||||||
| 6 | (f) (Blank). | ||||||
| 7 | (g) (Blank).
| ||||||
| 8 | (h) For State fiscal year 2020 only, notwithstanding any | ||||||
| 9 | provision of law to the contrary, the total amount of revenue | ||||||
| 10 | and deposits under this Section attributable to revenues | ||||||
| 11 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
| 12 | (i) For State fiscal year 2021 only, notwithstanding any | ||||||
| 13 | provision of law to the contrary, the total amount of revenue | ||||||
| 14 | and deposits under this Section attributable to revenues | ||||||
| 15 | realized during State fiscal year 2021 shall be reduced by 5%. | ||||||
| 16 | (Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; | ||||||
| 17 | 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. | ||||||
| 18 | 6-5-19.)
| ||||||
| 19 | Section 5-40. The Public Library Construction Act is | ||||||
| 20 | amended by changing Section 15-10 as follows:
| ||||||
| 21 | (30 ILCS 767/15-10)
| ||||||
| 22 | Sec. 15-10. Grant awards. The Secretary of State is | ||||||
| 23 | authorized to
make grants to public libraries for public | ||||||
| 24 | library construction projects with funds
appropriated for that | ||||||
| |||||||
| |||||||
| 1 | purpose from the Build Illinois Bond Fund or the Capital | ||||||
| 2 | Development Fund.
| ||||||
| 3 | (Source: P.A. 96-37, eff. 7-13-09.)
| ||||||
| 4 | ARTICLE 10. REVENUES | ||||||
| 5 | Section 10-5. The Illinois Income Tax Act is amended by | ||||||
| 6 | changing Section 901 as follows:
| ||||||
| 7 | (35 ILCS 5/901)
| ||||||
| 8 | (Text of Section before amendment by P.A. 101-8) | ||||||
| 9 | Sec. 901. Collection authority. | ||||||
| 10 | (a) In general. The Department shall collect the taxes | ||||||
| 11 | imposed by this Act. The Department
shall collect certified | ||||||
| 12 | past due child support amounts under Section 2505-650
of the | ||||||
| 13 | Department of Revenue Law of the
Civil Administrative Code of | ||||||
| 14 | Illinois. Except as
provided in subsections (b), (c), (e), (f), | ||||||
| 15 | (g), and (h) of this Section, money collected
pursuant to | ||||||
| 16 | subsections (a) and (b) of Section 201 of this Act shall be
| ||||||
| 17 | paid into the General Revenue Fund in the State treasury; money
| ||||||
| 18 | collected pursuant to subsections (c) and (d) of Section 201 of | ||||||
| 19 | this Act
shall be paid into the Personal Property Tax | ||||||
| 20 | Replacement Fund, a special
fund in the State Treasury; and | ||||||
| 21 | money collected under Section 2505-650 of the
Department of | ||||||
| 22 | Revenue Law of the
Civil Administrative Code of Illinois shall | ||||||
| 23 | be paid
into the
Child Support Enforcement Trust Fund, a | ||||||
| |||||||
| |||||||
| 1 | special fund outside the State
Treasury, or
to the State
| ||||||
| 2 | Disbursement Unit established under Section 10-26 of the | ||||||
| 3 | Illinois Public Aid
Code, as directed by the Department of | ||||||
| 4 | Healthcare and Family Services. | ||||||
| 5 | (b) Local Government Distributive Fund. Beginning August | ||||||
| 6 | 1, 2017, the Treasurer shall transfer each month from the | ||||||
| 7 | General Revenue Fund to the Local Government Distributive Fund | ||||||
| 8 | an amount equal to the sum of (i) 6.06% (10% of the ratio of the | ||||||
| 9 | 3% individual income tax rate prior to 2011 to the 4.95% | ||||||
| 10 | individual income tax rate after July 1, 2017) of the net | ||||||
| 11 | revenue realized from the tax imposed by subsections (a) and | ||||||
| 12 | (b) of Section 201 of this Act upon individuals, trusts, and | ||||||
| 13 | estates during the preceding month and (ii) 6.85% (10% of the | ||||||
| 14 | ratio of the 4.8% corporate income tax rate prior to 2011 to | ||||||
| 15 | the 7% corporate income tax rate after July 1, 2017) of the net | ||||||
| 16 | revenue realized from the tax imposed by subsections (a) and | ||||||
| 17 | (b) of Section 201 of this Act upon corporations during the | ||||||
| 18 | preceding month. Net revenue realized for a month shall be | ||||||
| 19 | defined as the
revenue from the tax imposed by subsections (a) | ||||||
| 20 | and (b) of Section 201 of this
Act which is deposited in the | ||||||
| 21 | General Revenue Fund, the Education Assistance
Fund, the Income | ||||||
| 22 | Tax Surcharge Local Government Distributive Fund, the Fund for | ||||||
| 23 | the Advancement of Education, and the Commitment to Human | ||||||
| 24 | Services Fund during the
month minus the amount paid out of the | ||||||
| 25 | General Revenue Fund in State warrants
during that same month | ||||||
| 26 | as refunds to taxpayers for overpayment of liability
under the | ||||||
| |||||||
| |||||||
| 1 | tax imposed by subsections (a) and (b) of Section 201 of this | ||||||
| 2 | Act. | ||||||
| 3 | Notwithstanding any provision of law to the contrary, | ||||||
| 4 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 5 | 100-23), those amounts required under this subsection (b) to be | ||||||
| 6 | transferred by the Treasurer into the Local Government | ||||||
| 7 | Distributive Fund from the General Revenue Fund shall be | ||||||
| 8 | directly deposited into the Local Government Distributive Fund | ||||||
| 9 | as the revenue is realized from the tax imposed by subsections | ||||||
| 10 | (a) and (b) of Section 201 of this Act. | ||||||
| 11 | For State fiscal year 2020 only, notwithstanding any | ||||||
| 12 | provision of law to the contrary, the total amount of revenue | ||||||
| 13 | and deposits under this Section attributable to revenues | ||||||
| 14 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
| 15 | For State fiscal year 2021 only, notwithstanding any | ||||||
| 16 | provision of law to the contrary, the total amount of revenue | ||||||
| 17 | and deposits under this Section attributable to revenues | ||||||
| 18 | realized during State fiscal year 2021 shall be reduced by 5%. | ||||||
| 19 | (c) Deposits Into Income Tax Refund Fund. | ||||||
| 20 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
| 21 | Department shall
deposit a percentage of the amounts | ||||||
| 22 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
| 23 | (3) of Section 201 of this Act into a fund in the State
| ||||||
| 24 | treasury known as the Income Tax Refund Fund. Beginning | ||||||
| 25 | with State fiscal year 1990 and for each fiscal year
| ||||||
| 26 | thereafter, the percentage deposited into the Income Tax | ||||||
| |||||||
| |||||||
| 1 | Refund Fund during a
fiscal year shall be the Annual | ||||||
| 2 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
| 3 | shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||||||
| 4 | shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||||||
| 5 | shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||||||
| 6 | shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||||||
| 7 | shall be 10%. For fiscal year 2018, the Annual Percentage | ||||||
| 8 | shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||||||
| 9 | shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||||||
| 10 | shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||||||
| 11 | shall be 9%. For all other
fiscal years, the
Annual | ||||||
| 12 | Percentage shall be calculated as a fraction, the numerator | ||||||
| 13 | of which
shall be the amount of refunds approved for | ||||||
| 14 | payment by the Department during
the preceding fiscal year | ||||||
| 15 | as a result of overpayment of tax liability under
| ||||||
| 16 | subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||||||
| 17 | this Act plus the
amount of such refunds remaining approved | ||||||
| 18 | but unpaid at the end of the
preceding fiscal year, minus | ||||||
| 19 | the amounts transferred into the Income Tax
Refund Fund | ||||||
| 20 | from the Tobacco Settlement Recovery Fund, and
the | ||||||
| 21 | denominator of which shall be the amounts which will be | ||||||
| 22 | collected pursuant
to subsections (a) and (b)(1), (2), and | ||||||
| 23 | (3) of Section 201 of this Act during
the preceding fiscal | ||||||
| 24 | year; except that in State fiscal year 2002, the Annual
| ||||||
| 25 | Percentage shall in no event exceed 7.6%. The Director of | ||||||
| 26 | Revenue shall
certify the Annual Percentage to the | ||||||
| |||||||
| |||||||
| 1 | Comptroller on the last business day of
the fiscal year | ||||||
| 2 | immediately preceding the fiscal year for which it is to be
| ||||||
| 3 | effective. | ||||||
| 4 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
| 5 | Department shall
deposit a percentage of the amounts | ||||||
| 6 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
| 7 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
| 8 | the State treasury known as the Income Tax
Refund Fund. | ||||||
| 9 | Beginning
with State fiscal year 1990 and for each fiscal | ||||||
| 10 | year thereafter, the
percentage deposited into the Income | ||||||
| 11 | Tax Refund Fund during a fiscal year
shall be the Annual | ||||||
| 12 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
| 13 | shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||||||
| 14 | shall be 17.5%. For fiscal year 2013, the Annual Percentage | ||||||
| 15 | shall be 14%. For fiscal year 2014, the Annual Percentage | ||||||
| 16 | shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||||||
| 17 | shall be 14%. For fiscal year 2018, the Annual Percentage | ||||||
| 18 | shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||||||
| 19 | shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||||||
| 20 | shall be 14.25%. For fiscal year 2021, the Annual | ||||||
| 21 | Percentage shall be 14%. For all other fiscal years, the | ||||||
| 22 | Annual
Percentage shall be calculated
as a fraction, the | ||||||
| 23 | numerator of which shall be the amount of refunds
approved | ||||||
| 24 | for payment by the Department during the preceding fiscal | ||||||
| 25 | year as
a result of overpayment of tax liability under | ||||||
| 26 | subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||||||
| |||||||
| |||||||
| 1 | Section 201 of this Act plus the
amount of such refunds | ||||||
| 2 | remaining approved but unpaid at the end of the
preceding | ||||||
| 3 | fiscal year, and the denominator of
which shall be the | ||||||
| 4 | amounts which will be collected pursuant to subsections (a)
| ||||||
| 5 | and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||||||
| 6 | this Act during the
preceding fiscal year; except that in | ||||||
| 7 | State fiscal year 2002, the Annual
Percentage shall in no | ||||||
| 8 | event exceed 23%. The Director of Revenue shall
certify the | ||||||
| 9 | Annual Percentage to the Comptroller on the last business | ||||||
| 10 | day of
the fiscal year immediately preceding the fiscal | ||||||
| 11 | year for which it is to be
effective. | ||||||
| 12 | (3) The Comptroller shall order transferred and the | ||||||
| 13 | Treasurer shall
transfer from the Tobacco Settlement | ||||||
| 14 | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||||||
| 15 | in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||||||
| 16 | (iii) $35,000,000 in January, 2003. | ||||||
| 17 | (d) Expenditures from Income Tax Refund Fund. | ||||||
| 18 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
| 19 | Refund Fund
shall be expended exclusively for the purpose | ||||||
| 20 | of paying refunds resulting
from overpayment of tax | ||||||
| 21 | liability under Section 201 of this Act
and for
making | ||||||
| 22 | transfers pursuant to this subsection (d). | ||||||
| 23 | (2) The Director shall order payment of refunds | ||||||
| 24 | resulting from
overpayment of tax liability under Section | ||||||
| 25 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
| 26 | extent that amounts collected pursuant
to Section 201 of | ||||||
| |||||||
| |||||||
| 1 | this Act and transfers pursuant to this subsection (d)
and | ||||||
| 2 | item (3) of subsection (c) have been deposited and retained | ||||||
| 3 | in the
Fund. | ||||||
| 4 | (3) As soon as possible after the end of each fiscal | ||||||
| 5 | year, the Director
shall
order transferred and the State | ||||||
| 6 | Treasurer and State Comptroller shall
transfer from the | ||||||
| 7 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
| 8 | Replacement Fund an amount, certified by the Director to | ||||||
| 9 | the Comptroller,
equal to the excess of the amount | ||||||
| 10 | collected pursuant to subsections (c) and
(d) of Section | ||||||
| 11 | 201 of this Act deposited into the Income Tax Refund Fund
| ||||||
| 12 | during the fiscal year over the amount of refunds resulting | ||||||
| 13 | from
overpayment of tax liability under subsections (c) and | ||||||
| 14 | (d) of Section 201
of this Act paid from the Income Tax | ||||||
| 15 | Refund Fund during the fiscal year. | ||||||
| 16 | (4) 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 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
| 20 | Refund Fund an amount, certified by the Director to the | ||||||
| 21 | Comptroller, equal
to the excess of the amount of refunds | ||||||
| 22 | resulting from overpayment of tax
liability under | ||||||
| 23 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
| 24 | from the Income Tax Refund Fund during the fiscal year over | ||||||
| 25 | the amount
collected pursuant to subsections (c) and (d) of | ||||||
| 26 | Section 201 of this Act
deposited into the Income Tax | ||||||
| |||||||
| |||||||
| 1 | Refund Fund during the fiscal year. | ||||||
| 2 | (4.5) As soon as possible after the end of fiscal year | ||||||
| 3 | 1999 and of each
fiscal year
thereafter, the Director shall | ||||||
| 4 | order transferred and the State Treasurer and
State | ||||||
| 5 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
| 6 | to the General
Revenue Fund any surplus remaining in the | ||||||
| 7 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
| 8 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
| 9 | attributable to transfers under item (3) of subsection (c) | ||||||
| 10 | less refunds
resulting from the earned income tax credit. | ||||||
| 11 | (5) This Act shall constitute an irrevocable and | ||||||
| 12 | continuing
appropriation from the Income Tax Refund Fund | ||||||
| 13 | for the purpose of paying
refunds upon the order of the | ||||||
| 14 | Director in accordance with the provisions of
this Section. | ||||||
| 15 | (e) Deposits into the Education Assistance Fund and the | ||||||
| 16 | Income Tax
Surcharge Local Government Distributive Fund. On | ||||||
| 17 | July 1, 1991, and thereafter, of the amounts collected pursuant | ||||||
| 18 | to
subsections (a) and (b) of Section 201 of this Act, minus | ||||||
| 19 | deposits into the
Income Tax Refund Fund, the Department shall | ||||||
| 20 | deposit 7.3% into the
Education Assistance Fund in the State | ||||||
| 21 | Treasury. Beginning July 1, 1991,
and continuing through | ||||||
| 22 | January 31, 1993, of the amounts collected pursuant to
| ||||||
| 23 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
| 24 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
| 25 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
| 26 | Local Government Distributive Fund in the State
Treasury. | ||||||
| |||||||
| |||||||
| 1 | Beginning February 1, 1993 and continuing through June 30, | ||||||
| 2 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
| 3 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
| 4 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
| 5 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
| 6 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
| 7 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
| 8 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
| 9 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
| 10 | Department shall deposit 1.475% into the Income Tax Surcharge
| ||||||
| 11 | Local Government Distributive Fund in the State Treasury. | ||||||
| 12 | (f) Deposits into the Fund for the Advancement of | ||||||
| 13 | Education. Beginning February 1, 2015, the Department shall | ||||||
| 14 | deposit the following portions of the revenue realized from the | ||||||
| 15 | tax imposed upon individuals, trusts, and estates by | ||||||
| 16 | subsections (a) and (b) of Section 201 of this Act, minus | ||||||
| 17 | deposits into the Income Tax Refund Fund, into the Fund for the | ||||||
| 18 | Advancement of Education: | ||||||
| 19 | (1) beginning February 1, 2015, and prior to February | ||||||
| 20 | 1, 2025, 1/30; and | ||||||
| 21 | (2) beginning February 1, 2025, 1/26. | ||||||
| 22 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
| 23 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
| 24 | the Department shall not make the deposits required by this | ||||||
| 25 | subsection (f) on or after the effective date of the reduction. | ||||||
| 26 | (g) Deposits into the Commitment to Human Services Fund. | ||||||
| |||||||
| |||||||
| 1 | Beginning February 1, 2015, the Department shall deposit the | ||||||
| 2 | following portions of the revenue realized from the tax imposed | ||||||
| 3 | upon individuals, trusts, and estates by subsections (a) and | ||||||
| 4 | (b) of Section 201 of this Act, minus deposits into the Income | ||||||
| 5 | Tax Refund Fund, into the Commitment to Human Services Fund: | ||||||
| 6 | (1) beginning February 1, 2015, and prior to February | ||||||
| 7 | 1, 2025, 1/30; and | ||||||
| 8 | (2) beginning February 1, 2025, 1/26. | ||||||
| 9 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
| 10 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
| 11 | the Department shall not make the deposits required by this | ||||||
| 12 | subsection (g) on or after the effective date of the reduction. | ||||||
| 13 | (h) Deposits into the Tax Compliance and Administration | ||||||
| 14 | Fund. Beginning on the first day of the first calendar month to | ||||||
| 15 | occur on or after August 26, 2014 (the effective date of Public | ||||||
| 16 | Act 98-1098), each month the Department shall pay into the Tax | ||||||
| 17 | Compliance and Administration Fund, to be used, subject to | ||||||
| 18 | appropriation, to fund additional auditors and compliance | ||||||
| 19 | personnel at the Department, an amount equal to 1/12 of 5% of | ||||||
| 20 | the cash receipts collected during the preceding fiscal year by | ||||||
| 21 | the Audit Bureau of the Department from the tax imposed by | ||||||
| 22 | subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||||||
| 23 | net of deposits into the Income Tax Refund Fund made from those | ||||||
| 24 | cash receipts. | ||||||
| 25 | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||||||
| 26 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
| |||||||
| |||||||
| 1 | 8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, | ||||||
| 2 | eff. 7-12-19.)
| ||||||
| 3 | (Text of Section after 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 and continuing through January 31, 2021, the Treasurer | ||||||
| 25 | shall transfer each month from the General Revenue Fund to the | ||||||
| |||||||
| |||||||
| 1 | Local Government Distributive Fund an amount equal to the sum | ||||||
| 2 | of (i) 6.06% (10% of the ratio of the 3% individual income tax | ||||||
| 3 | rate prior to 2011 to the 4.95% individual income tax rate | ||||||
| 4 | after July 1, 2017) of the net revenue realized from the tax | ||||||
| 5 | imposed by subsections (a) and (b) of Section 201 of this Act | ||||||
| 6 | upon individuals, trusts, and estates during the preceding | ||||||
| 7 | month and (ii) 6.85% (10% of the ratio of the 4.8% corporate | ||||||
| 8 | income tax rate prior to 2011 to the 7% corporate income tax | ||||||
| 9 | rate after July 1, 2017) of the net revenue realized from the | ||||||
| 10 | tax imposed by subsections (a) and (b) of Section 201 of this | ||||||
| 11 | Act upon corporations during the preceding month. Beginning | ||||||
| 12 | February 1, 2021, the Treasurer shall transfer each month from | ||||||
| 13 | the General Revenue Fund to the Local Government Distributive | ||||||
| 14 | Fund an amount equal to the sum of (i) 5.32% of the net revenue | ||||||
| 15 | realized from the tax imposed by subsections (a) and (b) of | ||||||
| 16 | Section 201 of this Act upon individuals, trusts, and estates | ||||||
| 17 | during the preceding month and (ii) 6.16% of the net revenue | ||||||
| 18 | realized from the tax imposed by subsections (a) and (b) of | ||||||
| 19 | Section 201 of this Act upon corporations during the preceding | ||||||
| 20 | month. Net revenue realized for a month shall be defined as the
| ||||||
| 21 | revenue from the tax imposed by subsections (a) and (b) of | ||||||
| 22 | Section 201 of this
Act which is deposited in the General | ||||||
| 23 | Revenue Fund, the Education Assistance
Fund, the Income Tax | ||||||
| 24 | Surcharge Local Government Distributive Fund, the Fund for the | ||||||
| 25 | Advancement of Education, and the Commitment to Human Services | ||||||
| 26 | Fund during the
month minus the amount paid out of the General | ||||||
| |||||||
| |||||||
| 1 | Revenue Fund in State warrants
during that same month as | ||||||
| 2 | refunds to taxpayers for overpayment of liability
under the tax | ||||||
| 3 | imposed by subsections (a) and (b) of Section 201 of this Act. | ||||||
| 4 | Notwithstanding any provision of law to the contrary, | ||||||
| 5 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 6 | 100-23), those amounts required under this subsection (b) to be | ||||||
| 7 | transferred by the Treasurer into the Local Government | ||||||
| 8 | Distributive Fund from the General Revenue Fund shall be | ||||||
| 9 | directly deposited into the Local Government Distributive Fund | ||||||
| 10 | as the revenue is realized from the tax imposed by subsections | ||||||
| 11 | (a) and (b) of Section 201 of this Act. | ||||||
| 12 | For State fiscal year 2020 only, notwithstanding any | ||||||
| 13 | provision of law to the contrary, the total amount of revenue | ||||||
| 14 | and deposits under this Section attributable to revenues | ||||||
| 15 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
| 16 | For State fiscal year 2021 only, notwithstanding any | ||||||
| 17 | provision of law to the contrary, the total amount of revenue | ||||||
| 18 | and deposits under this Section attributable to revenues | ||||||
| 19 | realized during State fiscal year 2021 shall be reduced by 5%. | ||||||
| 20 | (c) Deposits Into Income Tax Refund Fund. | ||||||
| 21 | (1) Beginning on January 1, 1989 and thereafter, the | ||||||
| 22 | Department shall
deposit a percentage of the amounts | ||||||
| 23 | collected pursuant to subsections (a)
and (b)(1), (2), and | ||||||
| 24 | (3) of Section 201 of this Act into a fund in the State
| ||||||
| 25 | treasury known as the Income Tax Refund Fund. Beginning | ||||||
| 26 | with State fiscal year 1990 and for each fiscal year
| ||||||
| |||||||
| |||||||
| 1 | thereafter, the percentage deposited into the Income Tax | ||||||
| 2 | Refund Fund during a
fiscal year shall be the Annual | ||||||
| 3 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
| 4 | shall be 8.75%. For fiscal year 2012, the Annual Percentage | ||||||
| 5 | shall be 8.75%. For fiscal year 2013, the Annual Percentage | ||||||
| 6 | shall be 9.75%. For fiscal year 2014, the Annual Percentage | ||||||
| 7 | shall be 9.5%. For fiscal year 2015, the Annual Percentage | ||||||
| 8 | shall be 10%. For fiscal year 2018, the Annual Percentage | ||||||
| 9 | shall be 9.8%. For fiscal year 2019, the Annual Percentage | ||||||
| 10 | shall be 9.7%. For fiscal year 2020, the Annual Percentage | ||||||
| 11 | shall be 9.5%. For fiscal year 2021, the Annual Percentage | ||||||
| 12 | shall be 9%. For all other
fiscal years, the
Annual | ||||||
| 13 | Percentage shall be calculated as a fraction, the numerator | ||||||
| 14 | of which
shall be the amount of refunds approved for | ||||||
| 15 | payment by the Department during
the preceding fiscal year | ||||||
| 16 | as a result of overpayment of tax liability under
| ||||||
| 17 | subsections (a) and (b)(1), (2), and (3) of Section 201 of | ||||||
| 18 | this Act plus the
amount of such refunds remaining approved | ||||||
| 19 | but unpaid at the end of the
preceding fiscal year, minus | ||||||
| 20 | the amounts transferred into the Income Tax
Refund Fund | ||||||
| 21 | from the Tobacco Settlement Recovery Fund, and
the | ||||||
| 22 | denominator of which shall be the amounts which will be | ||||||
| 23 | collected pursuant
to subsections (a) and (b)(1), (2), and | ||||||
| 24 | (3) of Section 201 of this Act during
the preceding fiscal | ||||||
| 25 | year; except that in State fiscal year 2002, the Annual
| ||||||
| 26 | Percentage shall in no event exceed 7.6%. The Director of | ||||||
| |||||||
| |||||||
| 1 | Revenue shall
certify the Annual Percentage to the | ||||||
| 2 | Comptroller on the last business day of
the fiscal year | ||||||
| 3 | immediately preceding the fiscal year for which it is to be
| ||||||
| 4 | effective. | ||||||
| 5 | (2) Beginning on January 1, 1989 and thereafter, the | ||||||
| 6 | Department shall
deposit a percentage of the amounts | ||||||
| 7 | collected pursuant to subsections (a)
and (b)(6), (7), and | ||||||
| 8 | (8), (c) and (d) of Section 201
of this Act into a fund in | ||||||
| 9 | the State treasury known as the Income Tax
Refund Fund. | ||||||
| 10 | Beginning
with State fiscal year 1990 and for each fiscal | ||||||
| 11 | year thereafter, the
percentage deposited into the Income | ||||||
| 12 | Tax Refund Fund during a fiscal year
shall be the Annual | ||||||
| 13 | Percentage. For fiscal year 2011, the Annual Percentage | ||||||
| 14 | shall be 17.5%. For fiscal year 2012, the Annual Percentage | ||||||
| 15 | shall be 17.5%. For fiscal year 2013, the Annual Percentage | ||||||
| 16 | shall be 14%. For fiscal year 2014, the Annual Percentage | ||||||
| 17 | shall be 13.4%. For fiscal year 2015, the Annual Percentage | ||||||
| 18 | shall be 14%. For fiscal year 2018, the Annual Percentage | ||||||
| 19 | shall be 17.5%. For fiscal year 2019, the Annual Percentage | ||||||
| 20 | shall be 15.5%. For fiscal year 2020, the Annual Percentage | ||||||
| 21 | shall be 14.25%. For fiscal year 2021, the Annual | ||||||
| 22 | Percentage shall be 14%. For all other fiscal years, the | ||||||
| 23 | Annual
Percentage shall be calculated
as a fraction, the | ||||||
| 24 | numerator of which shall be the amount of refunds
approved | ||||||
| 25 | for payment by the Department during the preceding fiscal | ||||||
| 26 | year as
a result of overpayment of tax liability under | ||||||
| |||||||
| |||||||
| 1 | subsections (a) and (b)(6),
(7), and (8), (c) and (d) of | ||||||
| 2 | Section 201 of this Act plus the
amount of such refunds | ||||||
| 3 | remaining approved but unpaid at the end of the
preceding | ||||||
| 4 | fiscal year, and the denominator of
which shall be the | ||||||
| 5 | amounts which will be collected pursuant to subsections (a)
| ||||||
| 6 | and (b)(6), (7), and (8), (c) and (d) of Section 201 of | ||||||
| 7 | this Act during the
preceding fiscal year; except that in | ||||||
| 8 | State fiscal year 2002, the Annual
Percentage shall in no | ||||||
| 9 | event exceed 23%. The Director of Revenue shall
certify the | ||||||
| 10 | Annual Percentage to the Comptroller on the last business | ||||||
| 11 | day of
the fiscal year immediately preceding the fiscal | ||||||
| 12 | year for which it is to be
effective. | ||||||
| 13 | (3) The Comptroller shall order transferred and the | ||||||
| 14 | Treasurer shall
transfer from the Tobacco Settlement | ||||||
| 15 | Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 | ||||||
| 16 | in January, 2001, (ii) $35,000,000 in January, 2002, and
| ||||||
| 17 | (iii) $35,000,000 in January, 2003. | ||||||
| 18 | (d) Expenditures from Income Tax Refund Fund. | ||||||
| 19 | (1) Beginning January 1, 1989, money in the Income Tax | ||||||
| 20 | Refund Fund
shall be expended exclusively for the purpose | ||||||
| 21 | of paying refunds resulting
from overpayment of tax | ||||||
| 22 | liability under Section 201 of this Act
and for
making | ||||||
| 23 | transfers pursuant to this subsection (d). | ||||||
| 24 | (2) The Director shall order payment of refunds | ||||||
| 25 | resulting from
overpayment of tax liability under Section | ||||||
| 26 | 201 of this Act from the
Income Tax Refund Fund only to the | ||||||
| |||||||
| |||||||
| 1 | extent that amounts collected pursuant
to Section 201 of | ||||||
| 2 | this Act and transfers pursuant to this subsection (d)
and | ||||||
| 3 | item (3) of subsection (c) have been deposited and retained | ||||||
| 4 | in the
Fund. | ||||||
| 5 | (3) 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 | Income Tax Refund Fund to the Personal Property Tax
| ||||||
| 9 | Replacement Fund an amount, certified by the Director to | ||||||
| 10 | the Comptroller,
equal to the excess of the amount | ||||||
| 11 | collected pursuant to subsections (c) and
(d) of Section | ||||||
| 12 | 201 of this Act deposited into the Income Tax Refund Fund
| ||||||
| 13 | during the fiscal year over the amount of refunds resulting | ||||||
| 14 | from
overpayment of tax liability under subsections (c) and | ||||||
| 15 | (d) of Section 201
of this Act paid from the Income Tax | ||||||
| 16 | Refund Fund during the fiscal year. | ||||||
| 17 | (4) As soon as possible after the end of each fiscal | ||||||
| 18 | year, the Director shall
order transferred and the State | ||||||
| 19 | Treasurer and State Comptroller shall
transfer from the | ||||||
| 20 | Personal Property Tax Replacement Fund to the Income Tax
| ||||||
| 21 | Refund Fund an amount, certified by the Director to the | ||||||
| 22 | Comptroller, equal
to the excess of the amount of refunds | ||||||
| 23 | resulting from overpayment of tax
liability under | ||||||
| 24 | subsections (c) and (d) of Section 201 of this Act paid
| ||||||
| 25 | from the Income Tax Refund Fund during the fiscal year over | ||||||
| 26 | the amount
collected pursuant to subsections (c) and (d) of | ||||||
| |||||||
| |||||||
| 1 | Section 201 of this Act
deposited into the Income Tax | ||||||
| 2 | Refund Fund during the fiscal year. | ||||||
| 3 | (4.5) As soon as possible after the end of fiscal year | ||||||
| 4 | 1999 and of each
fiscal year
thereafter, the Director shall | ||||||
| 5 | order transferred and the State Treasurer and
State | ||||||
| 6 | Comptroller shall transfer from the Income Tax Refund Fund | ||||||
| 7 | to the General
Revenue Fund any surplus remaining in the | ||||||
| 8 | Income Tax Refund Fund as of the end
of such fiscal year; | ||||||
| 9 | excluding for fiscal years 2000, 2001, and 2002
amounts | ||||||
| 10 | attributable to transfers under item (3) of subsection (c) | ||||||
| 11 | less refunds
resulting from the earned income tax credit. | ||||||
| 12 | (5) This Act shall constitute an irrevocable and | ||||||
| 13 | continuing
appropriation from the Income Tax Refund Fund | ||||||
| 14 | for the purpose of paying
refunds upon the order of the | ||||||
| 15 | Director in accordance with the provisions of
this Section. | ||||||
| 16 | (e) Deposits into the Education Assistance Fund and the | ||||||
| 17 | Income Tax
Surcharge Local Government Distributive Fund. On | ||||||
| 18 | July 1, 1991, and thereafter, of the amounts collected pursuant | ||||||
| 19 | to
subsections (a) and (b) of Section 201 of this Act, minus | ||||||
| 20 | deposits into the
Income Tax Refund Fund, the Department shall | ||||||
| 21 | deposit 7.3% into the
Education Assistance Fund in the State | ||||||
| 22 | Treasury. Beginning July 1, 1991,
and continuing through | ||||||
| 23 | January 31, 1993, of the amounts collected pursuant to
| ||||||
| 24 | subsections (a) and (b) of Section 201 of the Illinois Income | ||||||
| 25 | Tax Act, minus
deposits into the Income Tax Refund Fund, the | ||||||
| 26 | Department shall deposit 3.0%
into the Income Tax Surcharge | ||||||
| |||||||
| |||||||
| 1 | Local Government Distributive Fund in the State
Treasury. | ||||||
| 2 | Beginning February 1, 1993 and continuing through June 30, | ||||||
| 3 | 1993, of
the amounts collected pursuant to subsections (a) and | ||||||
| 4 | (b) of Section 201 of the
Illinois Income Tax Act, minus | ||||||
| 5 | deposits into the Income Tax Refund Fund, the
Department shall | ||||||
| 6 | deposit 4.4% into the Income Tax Surcharge Local Government
| ||||||
| 7 | Distributive Fund in the State Treasury. Beginning July 1, | ||||||
| 8 | 1993, and
continuing through June 30, 1994, of the amounts | ||||||
| 9 | collected under subsections
(a) and (b) of Section 201 of this | ||||||
| 10 | Act, minus deposits into the Income Tax
Refund Fund, the | ||||||
| 11 | Department shall deposit 1.475% into the Income Tax Surcharge
| ||||||
| 12 | Local Government Distributive Fund in the State Treasury. | ||||||
| 13 | (f) Deposits into the Fund for the Advancement of | ||||||
| 14 | Education. Beginning February 1, 2015, the Department shall | ||||||
| 15 | deposit the following portions of the revenue realized from the | ||||||
| 16 | tax imposed upon individuals, trusts, and estates by | ||||||
| 17 | subsections (a) and (b) of Section 201 of this Act, minus | ||||||
| 18 | deposits into the Income Tax Refund Fund, into the Fund for the | ||||||
| 19 | Advancement of Education: | ||||||
| 20 | (1) beginning February 1, 2015, and prior to February | ||||||
| 21 | 1, 2025, 1/30; and | ||||||
| 22 | (2) beginning February 1, 2025, 1/26. | ||||||
| 23 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
| 24 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
| 25 | the Department shall not make the deposits required by this | ||||||
| 26 | subsection (f) on or after the effective date of the reduction. | ||||||
| |||||||
| |||||||
| 1 | (g) Deposits into the Commitment to Human Services Fund. | ||||||
| 2 | Beginning February 1, 2015, the Department shall deposit the | ||||||
| 3 | following portions of the revenue realized from the tax imposed | ||||||
| 4 | upon individuals, trusts, and estates by subsections (a) and | ||||||
| 5 | (b) of Section 201 of this Act, minus deposits into the Income | ||||||
| 6 | Tax Refund Fund, into the Commitment to Human Services Fund: | ||||||
| 7 | (1) beginning February 1, 2015, and prior to February | ||||||
| 8 | 1, 2025, 1/30; and | ||||||
| 9 | (2) beginning February 1, 2025, 1/26. | ||||||
| 10 | If the rate of tax imposed by subsection (a) and (b) of | ||||||
| 11 | Section 201 is reduced pursuant to Section 201.5 of this Act, | ||||||
| 12 | the Department shall not make the deposits required by this | ||||||
| 13 | subsection (g) on or after the effective date of the reduction. | ||||||
| 14 | (h) Deposits into the Tax Compliance and Administration | ||||||
| 15 | Fund. Beginning on the first day of the first calendar month to | ||||||
| 16 | occur on or after August 26, 2014 (the effective date of Public | ||||||
| 17 | Act 98-1098), each month the Department shall pay into the Tax | ||||||
| 18 | Compliance and Administration Fund, to be used, subject to | ||||||
| 19 | appropriation, to fund additional auditors and compliance | ||||||
| 20 | personnel at the Department, an amount equal to 1/12 of 5% of | ||||||
| 21 | the cash receipts collected during the preceding fiscal year by | ||||||
| 22 | the Audit Bureau of the Department from the tax imposed by | ||||||
| 23 | subsections (a), (b), (c), and (d) of Section 201 of this Act, | ||||||
| 24 | net of deposits into the Income Tax Refund Fund made from those | ||||||
| 25 | cash receipts. | ||||||
| 26 | (Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; | ||||||
| |||||||
| |||||||
| 1 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
| 2 | 8-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for | ||||||
| 3 | effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; | ||||||
| 4 | revised 10-1-19.)
| ||||||
| 5 | ARTICLE 15. SPECIAL DISTRICTS | ||||||
| 6 | Section 15-5. The State Finance Act is amended by changing | ||||||
| 7 | Section 8.25f as follows:
| ||||||
| 8 | (30 ILCS 105/8.25f) (from Ch. 127, par. 144.25f) | ||||||
| 9 | Sec. 8.25f. McCormick Place Expansion Project Fund. | ||||||
| 10 | (a) Deposits. The following amounts shall be deposited into | ||||||
| 11 | the
McCormick Place Expansion Project Fund in the State | ||||||
| 12 | Treasury: (i) the
moneys required to be deposited into the Fund | ||||||
| 13 | under Section 9 of the Use
Tax Act, Section 9 of the Service | ||||||
| 14 | Occupation Tax Act, Section 9 of the
Service Use Tax Act, and | ||||||
| 15 | Section 3 of the Retailers' Occupation Tax Act and
(ii) the | ||||||
| 16 | moneys required to be deposited into the Fund under subsection | ||||||
| 17 | (g) of Section 13 of
the Metropolitan Pier and Exposition | ||||||
| 18 | Authority Act. Notwithstanding the
foregoing, the maximum | ||||||
| 19 | amount that may be deposited into the McCormick
Place Expansion | ||||||
| 20 | Project Fund from item (i) shall not exceed the Total Deposit
| ||||||
| 21 | amounts with respect to the following fiscal years: | ||||||
| |||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Provided that all amounts deposited in the Fund and | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | requested in the
Authority's certificate have been paid to the | ||||||
| 2 | Authority, all amounts
remaining in the McCormick Place | ||||||
| 3 | Expansion Project Fund on the last day of
any month shall be | ||||||
| 4 | transferred to the General Revenue Fund. | ||||||
| 5 | (b) Authority certificate. Beginning with fiscal year 1994 | ||||||
| 6 | and
continuing for each fiscal year thereafter, the Chairman of | ||||||
| 7 | the
Metropolitan Pier and Exposition Authority shall annually | ||||||
| 8 | certify to the
State Comptroller and the State Treasurer the | ||||||
| 9 | amount necessary and
required, during the fiscal year with | ||||||
| 10 | respect to which the certification is
made, to pay the debt | ||||||
| 11 | service requirements (including amounts to be paid
with respect | ||||||
| 12 | to arrangements to provide additional security or liquidity)
on | ||||||
| 13 | all outstanding bonds and notes, including refunding bonds,
| ||||||
| 14 | (collectively referred to as "bonds") in an amount issued by | ||||||
| 15 | the Authority
pursuant to Section 13.2 of the Metropolitan Pier | ||||||
| 16 | and Exposition Authority
Act. The certificate may be amended | ||||||
| 17 | from time to time as necessary. | ||||||
| 18 | (Source: P.A. 96-898, eff. 5-27-10.)
| ||||||
| 19 | Section 15-10. The Use Tax Act is amended by changing | ||||||
| 20 | Section 9 as follows:
| ||||||
| 21 | (35 ILCS 105/9) (from Ch. 120, par. 439.9)
| ||||||
| 22 | Sec. 9. Except as to motor vehicles, watercraft, aircraft, | ||||||
| 23 | and
trailers that are required to be registered with an agency | ||||||
| 24 | of this State,
each retailer
required or authorized to collect | ||||||
| |||||||
| |||||||
| 1 | the tax imposed by this Act shall pay
to the Department the | ||||||
| 2 | amount of such tax (except as otherwise provided)
at the time | ||||||
| 3 | when he is required to file his return for the period during
| ||||||
| 4 | which such tax was collected, less a discount of 2.1% prior to
| ||||||
| 5 | January 1, 1990, and 1.75% on and after January 1, 1990, or $5 | ||||||
| 6 | per calendar
year, whichever is greater, which is allowed to | ||||||
| 7 | reimburse the retailer
for expenses incurred in collecting the | ||||||
| 8 | tax, keeping records, preparing
and filing returns, remitting | ||||||
| 9 | the tax and supplying data to the
Department on request. The | ||||||
| 10 | discount under this Section is not allowed for the 1.25% | ||||||
| 11 | portion of taxes paid on aviation fuel that is subject to the | ||||||
| 12 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
| 13 | 47133. In the case of retailers who report and pay the
tax on a | ||||||
| 14 | transaction by transaction basis, as provided in this Section,
| ||||||
| 15 | such discount shall be taken with each such tax remittance | ||||||
| 16 | instead of
when such retailer files his periodic return. The | ||||||
| 17 | discount allowed under this Section is allowed only for returns | ||||||
| 18 | that are filed in the manner required by this Act. The | ||||||
| 19 | Department may disallow the discount for retailers whose | ||||||
| 20 | certificate of registration is revoked at the time the return | ||||||
| 21 | is filed, but only if the Department's decision to revoke the | ||||||
| 22 | certificate of registration has become final. A retailer need | ||||||
| 23 | not remit
that part of any tax collected by him to the extent | ||||||
| 24 | that he is required
to remit and does remit the tax imposed by | ||||||
| 25 | the Retailers' Occupation
Tax Act, with respect to the sale of | ||||||
| 26 | the same property. | ||||||
| |||||||
| |||||||
| 1 | Where such tangible personal property is sold under a | ||||||
| 2 | conditional
sales contract, or under any other form of sale | ||||||
| 3 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 4 | extended beyond the close of
the period for which the return is | ||||||
| 5 | filed, the retailer, in collecting
the tax (except as to motor | ||||||
| 6 | vehicles, watercraft, aircraft, and
trailers that are required | ||||||
| 7 | to be registered with an agency of this State),
may collect for | ||||||
| 8 | each
tax return period, only the tax applicable to that part of | ||||||
| 9 | the selling
price actually received during such tax return | ||||||
| 10 | period. | ||||||
| 11 | Except as provided in this Section, on or before the | ||||||
| 12 | twentieth day of each
calendar month, such retailer shall file | ||||||
| 13 | a return for the preceding
calendar month. Such return shall be | ||||||
| 14 | filed on forms prescribed by the
Department and shall furnish | ||||||
| 15 | such information as the Department may
reasonably require. On | ||||||
| 16 | and after January 1, 2018, except for returns for motor | ||||||
| 17 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 18 | to be registered with an agency of this State, with respect to | ||||||
| 19 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 20 | all returns required to be filed pursuant to this Act shall be | ||||||
| 21 | filed electronically. Retailers who demonstrate that they do | ||||||
| 22 | not have access to the Internet or demonstrate hardship in | ||||||
| 23 | filing electronically may petition the Department to waive the | ||||||
| 24 | electronic filing requirement. | ||||||
| 25 | The Department may require returns to be filed on a | ||||||
| 26 | quarterly basis.
If so required, a return for each calendar | ||||||
| |||||||
| |||||||
| 1 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 2 | calendar month following the end of such
calendar quarter. The | ||||||
| 3 | taxpayer shall also file a return with the
Department for each | ||||||
| 4 | of the first two months of each calendar quarter, on or
before | ||||||
| 5 | the twentieth day of the following calendar month, stating: | ||||||
| 6 | 1. The name of the seller; | ||||||
| 7 | 2. The address of the principal place of business from | ||||||
| 8 | which he engages
in the business of selling tangible | ||||||
| 9 | personal property at retail in this State; | ||||||
| 10 | 3. The total amount of taxable receipts received by him | ||||||
| 11 | during the
preceding calendar month from sales of tangible | ||||||
| 12 | personal property by him
during such preceding calendar | ||||||
| 13 | month, including receipts from charge and
time sales, but | ||||||
| 14 | less all deductions allowed by law; | ||||||
| 15 | 4. The amount of credit provided in Section 2d of this | ||||||
| 16 | Act; | ||||||
| 17 | 5. The amount of tax due; | ||||||
| 18 | 5-5. The signature of the taxpayer; and | ||||||
| 19 | 6. Such other reasonable information as the Department | ||||||
| 20 | may
require. | ||||||
| 21 | Each retailer required or authorized to collect the tax | ||||||
| 22 | imposed by this Act on aviation fuel sold at retail in this | ||||||
| 23 | State during the preceding calendar month shall, instead of | ||||||
| 24 | reporting and paying tax on aviation fuel as otherwise required | ||||||
| 25 | by this Section, report and pay such tax on a separate aviation | ||||||
| 26 | fuel tax return. The requirements related to the return shall | ||||||
| |||||||
| |||||||
| 1 | be as otherwise provided in this Section. Notwithstanding any | ||||||
| 2 | other provisions of this Act to the contrary, retailers | ||||||
| 3 | collecting tax on aviation fuel shall file all aviation fuel | ||||||
| 4 | tax returns and shall make all aviation fuel tax payments by | ||||||
| 5 | electronic means in the manner and form required by the | ||||||
| 6 | Department. For purposes of this Section, "aviation fuel" means | ||||||
| 7 | jet fuel and aviation gasoline. | ||||||
| 8 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 9 | the proper notice
and demand for signature by the Department, | ||||||
| 10 | the return shall be considered
valid and any amount shown to be | ||||||
| 11 | due on the return shall be deemed assessed. | ||||||
| 12 | Notwithstanding any other provision of this Act to the | ||||||
| 13 | contrary, retailers subject to tax on cannabis shall file all | ||||||
| 14 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 15 | by electronic means in the manner and form required by the | ||||||
| 16 | Department. | ||||||
| 17 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 18 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 19 | payments required by rules of the
Department by electronic | ||||||
| 20 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 21 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 22 | all
payments required by rules of the Department by electronic | ||||||
| 23 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 24 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 25 | all payments required by rules of the Department
by electronic | ||||||
| 26 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| |||||||
| |||||||
| 1 | an annual tax liability of $200,000 or more shall make all | ||||||
| 2 | payments required by
rules of the Department by electronic | ||||||
| 3 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 4 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 5 | other State and local occupation and use tax laws administered | ||||||
| 6 | by the
Department, for the immediately preceding calendar year. | ||||||
| 7 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 8 | taxpayer's liabilities under this Act, and under all other | ||||||
| 9 | State
and local occupation and use tax laws administered by the | ||||||
| 10 | Department, for the
immediately preceding calendar year | ||||||
| 11 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 12 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 13 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 14 | all payments required by rules of the Department by
electronic | ||||||
| 15 | funds transfer. | ||||||
| 16 | Before August 1 of each year beginning in 1993, the | ||||||
| 17 | Department shall notify
all taxpayers required to make payments | ||||||
| 18 | by electronic funds transfer. All
taxpayers required to make | ||||||
| 19 | payments by electronic funds transfer shall make
those payments | ||||||
| 20 | for a minimum of one year beginning on October 1. | ||||||
| 21 | Any taxpayer not required to make payments by electronic | ||||||
| 22 | funds transfer may
make payments by electronic funds transfer | ||||||
| 23 | with the permission of the
Department. | ||||||
| 24 | All taxpayers required to make payment by electronic funds | ||||||
| 25 | transfer and any
taxpayers authorized to voluntarily make | ||||||
| 26 | payments by electronic funds transfer
shall make those payments | ||||||
| |||||||
| |||||||
| 1 | in the manner authorized by the Department. | ||||||
| 2 | The Department shall adopt such rules as are necessary to | ||||||
| 3 | effectuate a
program of electronic funds transfer and the | ||||||
| 4 | requirements of this Section. | ||||||
| 5 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 6 | tax liability
to the Department
under this Act, the Retailers' | ||||||
| 7 | Occupation Tax Act, the Service
Occupation Tax Act, the Service | ||||||
| 8 | Use Tax Act was $10,000 or more
during
the preceding 4 complete | ||||||
| 9 | calendar quarters, he shall file a return with the
Department | ||||||
| 10 | each month by the 20th day of the month next following the | ||||||
| 11 | month
during which such tax liability is incurred and shall | ||||||
| 12 | make payments to the
Department on or before the 7th, 15th, | ||||||
| 13 | 22nd and last day of the month
during which such liability is | ||||||
| 14 | incurred.
On and after October 1, 2000, if the taxpayer's | ||||||
| 15 | average monthly tax liability
to the Department under this Act, | ||||||
| 16 | the Retailers' Occupation Tax Act,
the
Service Occupation Tax | ||||||
| 17 | Act, and the Service Use Tax Act was $20,000 or more
during the | ||||||
| 18 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 19 | with
the Department each month by the 20th day of the month | ||||||
| 20 | next following the month
during which such tax liability is | ||||||
| 21 | incurred and shall make payment to the
Department on or before | ||||||
| 22 | the 7th, 15th, 22nd and last day of the
month during
which such | ||||||
| 23 | liability is incurred.
If the month during which such tax
| ||||||
| 24 | liability is incurred began prior to January 1, 1985, each | ||||||
| 25 | payment shall be
in an amount equal to 1/4 of the taxpayer's
| ||||||
| 26 | actual liability for the month or an amount set by the | ||||||
| |||||||
| |||||||
| 1 | Department not to
exceed 1/4 of the average monthly liability | ||||||
| 2 | of the taxpayer to the
Department for the preceding 4 complete | ||||||
| 3 | calendar quarters (excluding the
month of highest liability and | ||||||
| 4 | the month of lowest liability in such 4
quarter period). If the | ||||||
| 5 | month during which such tax liability is incurred
begins on or | ||||||
| 6 | after January 1, 1985, and prior to January 1, 1987, each
| ||||||
| 7 | payment shall be in an amount equal to 22.5% of the taxpayer's | ||||||
| 8 | actual liability
for the month or 27.5% of the taxpayer's | ||||||
| 9 | liability for the same calendar
month of the preceding year. If | ||||||
| 10 | the month during which such tax liability
is incurred begins on | ||||||
| 11 | or after January 1, 1987, and prior to January 1,
1988, each | ||||||
| 12 | payment shall be in an amount equal to 22.5% of the taxpayer's
| ||||||
| 13 | actual liability for the month or 26.25% of the taxpayer's | ||||||
| 14 | liability for
the same calendar month of the preceding year. If | ||||||
| 15 | the month during which such
tax liability is incurred begins on | ||||||
| 16 | or after January 1, 1988, and prior to
January 1, 1989,
or | ||||||
| 17 | begins on or after January 1, 1996, each payment shall be in an | ||||||
| 18 | amount equal
to 22.5% of the taxpayer's actual liability for | ||||||
| 19 | the month or 25% of the
taxpayer's liability for the same | ||||||
| 20 | calendar month of the preceding year. If the
month during which | ||||||
| 21 | such tax liability is incurred begins on or after January 1,
| ||||||
| 22 | 1989,
and prior to January 1, 1996, each payment shall be in an | ||||||
| 23 | amount equal to 22.5%
of the taxpayer's actual liability for | ||||||
| 24 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 25 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 26 | actual liability for the quarter monthly reporting period. The
| ||||||
| |||||||
| |||||||
| 1 | amount of such quarter monthly payments shall be credited | ||||||
| 2 | against the final tax
liability
of the taxpayer's return for | ||||||
| 3 | that month. Before October 1, 2000, once
applicable, the | ||||||
| 4 | requirement
of the making of quarter monthly payments to the | ||||||
| 5 | Department shall continue
until such taxpayer's average | ||||||
| 6 | monthly liability to the Department during
the preceding 4 | ||||||
| 7 | complete calendar quarters (excluding the month of highest
| ||||||
| 8 | liability and the month of lowest liability) is less than
| ||||||
| 9 | $9,000, or until
such taxpayer's average monthly liability to | ||||||
| 10 | the Department as computed for
each calendar quarter of the 4 | ||||||
| 11 | preceding complete calendar quarter period
is less than | ||||||
| 12 | $10,000. 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 $10,000 threshold
stated above, then
such | ||||||
| 17 | taxpayer
may petition the Department for change in such | ||||||
| 18 | taxpayer's reporting status.
On and after October 1, 2000, once | ||||||
| 19 | applicable, the requirement of the making
of quarter monthly | ||||||
| 20 | payments to the Department shall continue until such
taxpayer's | ||||||
| 21 | average monthly liability to the Department during the | ||||||
| 22 | preceding 4
complete calendar quarters (excluding the month of | ||||||
| 23 | highest liability and the
month of lowest liability) is less | ||||||
| 24 | than $19,000 or until such taxpayer's
average monthly liability | ||||||
| 25 | to the Department as computed for each calendar
quarter of the | ||||||
| 26 | 4 preceding complete calendar quarter period is less than
| ||||||
| |||||||
| |||||||
| 1 | $20,000. However, if a taxpayer can show the Department that a | ||||||
| 2 | substantial
change in the taxpayer's business has occurred | ||||||
| 3 | which causes the taxpayer to
anticipate that his average | ||||||
| 4 | monthly tax liability for the reasonably
foreseeable future | ||||||
| 5 | will fall below the $20,000 threshold stated above, then
such | ||||||
| 6 | taxpayer may petition the Department for a change in such | ||||||
| 7 | taxpayer's
reporting status.
The Department shall change such | ||||||
| 8 | taxpayer's reporting status unless it
finds that such change is | ||||||
| 9 | seasonal in nature and not likely to be long
term. If any such | ||||||
| 10 | quarter monthly payment is not paid at the time or in
the | ||||||
| 11 | amount required by this Section, then the taxpayer shall be | ||||||
| 12 | liable for
penalties and interest on
the difference between the | ||||||
| 13 | minimum amount due and the amount of such
quarter monthly | ||||||
| 14 | payment actually and timely paid, except insofar as the
| ||||||
| 15 | taxpayer has previously made payments for that month to the | ||||||
| 16 | Department in
excess of the minimum payments previously due as | ||||||
| 17 | provided in this Section.
The Department shall make reasonable | ||||||
| 18 | rules and regulations to govern the
quarter monthly payment | ||||||
| 19 | amount and quarter monthly payment dates for
taxpayers who file | ||||||
| 20 | on other than a calendar monthly basis. | ||||||
| 21 | If any such payment provided for in this Section exceeds | ||||||
| 22 | the taxpayer's
liabilities under this Act, the Retailers' | ||||||
| 23 | Occupation Tax Act, the Service
Occupation Tax Act and the | ||||||
| 24 | Service Use Tax Act, as shown by an original
monthly return, | ||||||
| 25 | the Department shall issue to the taxpayer a credit
memorandum | ||||||
| 26 | no later than 30 days after the date of payment, which
| ||||||
| |||||||
| |||||||
| 1 | memorandum may be submitted by the taxpayer to the Department | ||||||
| 2 | in payment of
tax liability subsequently to be remitted by the | ||||||
| 3 | taxpayer to the Department
or be assigned by the taxpayer to a | ||||||
| 4 | similar taxpayer under this Act, the
Retailers' Occupation Tax | ||||||
| 5 | Act, the Service Occupation Tax Act or the
Service Use Tax Act, | ||||||
| 6 | in accordance with reasonable rules and regulations to
be | ||||||
| 7 | prescribed by the Department, except that if such excess | ||||||
| 8 | payment is
shown on an original monthly return and is made | ||||||
| 9 | after December 31, 1986, no
credit memorandum shall be issued, | ||||||
| 10 | unless requested by the taxpayer. If no
such request is made, | ||||||
| 11 | the taxpayer may credit such excess payment against
tax | ||||||
| 12 | liability subsequently to be remitted by the taxpayer to the | ||||||
| 13 | Department
under this Act, the Retailers' Occupation Tax Act, | ||||||
| 14 | the Service Occupation
Tax Act or the Service Use Tax Act, in | ||||||
| 15 | accordance with reasonable rules and
regulations prescribed by | ||||||
| 16 | the Department. If the Department subsequently
determines that | ||||||
| 17 | all or any part of the credit taken was not actually due to
the | ||||||
| 18 | taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall | ||||||
| 19 | be
reduced by 2.1% or 1.75% of the difference between the | ||||||
| 20 | credit taken and
that actually due, and the taxpayer shall be | ||||||
| 21 | liable for penalties and
interest on such difference. | ||||||
| 22 | If the retailer is otherwise required to file a monthly | ||||||
| 23 | return and if the
retailer's average monthly tax liability to | ||||||
| 24 | the Department
does not exceed $200, the Department may | ||||||
| 25 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 26 | with the return for January, February,
and March of a given | ||||||
| |||||||
| |||||||
| 1 | year being due by April 20 of such year; with the
return for | ||||||
| 2 | April, May and June of a given year being due by July 20 of
such | ||||||
| 3 | year; with the return for July, August and September of a given
| ||||||
| 4 | year being due by October 20 of such year, and with the return | ||||||
| 5 | for
October, November and December of a given year being due by | ||||||
| 6 | January 20
of the following year. | ||||||
| 7 | If the retailer is otherwise required to file a monthly or | ||||||
| 8 | quarterly
return and if the retailer's average monthly tax | ||||||
| 9 | liability to the
Department does not exceed $50, the Department | ||||||
| 10 | may authorize his returns to
be filed on an annual basis, with | ||||||
| 11 | the return for a given year being due by
January 20 of the | ||||||
| 12 | following year. | ||||||
| 13 | Such quarter annual and annual returns, as to form and | ||||||
| 14 | substance,
shall be subject to the same requirements as monthly | ||||||
| 15 | returns. | ||||||
| 16 | Notwithstanding any other provision in this Act concerning | ||||||
| 17 | the time
within which a retailer may file his return, in the | ||||||
| 18 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 19 | which makes him responsible
for filing returns under this Act, | ||||||
| 20 | such retailer shall file a final
return under this Act with the | ||||||
| 21 | Department not more than one month after
discontinuing such | ||||||
| 22 | business. | ||||||
| 23 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 24 | aircraft, and trailers that are required to be registered with | ||||||
| 25 | an agency of
this State, except as otherwise provided in this | ||||||
| 26 | Section, every
retailer selling this kind of tangible personal | ||||||
| |||||||
| |||||||
| 1 | property shall file,
with the Department, upon a form to be | ||||||
| 2 | prescribed and supplied by the
Department, a separate return | ||||||
| 3 | for each such item of tangible personal
property which the | ||||||
| 4 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
| 5 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
| 6 | transfers more than
one aircraft, watercraft, motor
vehicle or | ||||||
| 7 | trailer to another aircraft, watercraft, motor vehicle or
| ||||||
| 8 | trailer retailer for the purpose of resale
or (ii) a retailer | ||||||
| 9 | of aircraft, watercraft, motor vehicles, or trailers
transfers | ||||||
| 10 | more than one aircraft, watercraft, motor vehicle, or trailer | ||||||
| 11 | to a
purchaser for use as a qualifying rolling stock as | ||||||
| 12 | provided in Section 3-55 of
this Act, then
that seller may | ||||||
| 13 | report the transfer of all the
aircraft, watercraft, motor
| ||||||
| 14 | vehicles
or trailers involved in that transaction to the | ||||||
| 15 | Department on the same
uniform
invoice-transaction reporting | ||||||
| 16 | return form.
For purposes of this Section, "watercraft" means a | ||||||
| 17 | Class 2, Class 3, or
Class
4 watercraft as defined in Section | ||||||
| 18 | 3-2 of the Boat Registration and Safety Act,
a
personal | ||||||
| 19 | watercraft, or any boat equipped with an inboard motor. | ||||||
| 20 | In addition, with respect to motor vehicles, watercraft, | ||||||
| 21 | aircraft, and trailers that are required to be registered with | ||||||
| 22 | an agency of this State, every person who is engaged in the | ||||||
| 23 | business of leasing or renting such items and who, in | ||||||
| 24 | connection with such business, sells any such item to a | ||||||
| 25 | retailer for the purpose of resale is, notwithstanding any | ||||||
| 26 | other provision of this Section to the contrary, authorized to | ||||||
| |||||||
| |||||||
| 1 | meet the return-filing requirement of this Act by reporting the | ||||||
| 2 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
| 3 | trailers transferred for resale during a month to the | ||||||
| 4 | Department on the same uniform invoice-transaction reporting | ||||||
| 5 | return form on or before the 20th of the month following the | ||||||
| 6 | month in which the transfer takes place. Notwithstanding any | ||||||
| 7 | other provision of this Act to the contrary, all returns filed | ||||||
| 8 | under this paragraph must be filed by electronic means in the | ||||||
| 9 | manner and form as required by the Department. | ||||||
| 10 | The transaction reporting return in the case of motor | ||||||
| 11 | vehicles
or trailers that are required to be registered with an | ||||||
| 12 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 13 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 14 | Code and must show the name and address of the
seller; the name | ||||||
| 15 | and address of the purchaser; the amount of the selling
price | ||||||
| 16 | including the amount allowed by the retailer for traded-in
| ||||||
| 17 | property, if any; the amount allowed by the retailer for the | ||||||
| 18 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 19 | which Section 2 of
this Act allows an exemption for the value | ||||||
| 20 | of traded-in property; the
balance payable after deducting such | ||||||
| 21 | trade-in allowance from the total
selling price; the amount of | ||||||
| 22 | tax due from the retailer with respect to
such transaction; the | ||||||
| 23 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 24 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 25 | due in that particular instance, if that is claimed to be the | ||||||
| 26 | fact);
the place and date of the sale; a sufficient | ||||||
| |||||||
| |||||||
| 1 | identification of the
property sold; such other information as | ||||||
| 2 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 3 | such other information as the Department
may reasonably | ||||||
| 4 | require. | ||||||
| 5 | The transaction reporting return in the case of watercraft
| ||||||
| 6 | and aircraft must show
the name and address of the seller; the | ||||||
| 7 | name and address of the
purchaser; the amount of the selling | ||||||
| 8 | price including the amount allowed
by the retailer for | ||||||
| 9 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 10 | for the traded-in tangible personal property, if any, to
the | ||||||
| 11 | extent to which Section 2 of this Act allows an exemption for | ||||||
| 12 | the
value of traded-in property; the balance payable after | ||||||
| 13 | deducting such
trade-in allowance from the total selling price; | ||||||
| 14 | the amount of tax due
from the retailer with respect to such | ||||||
| 15 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 16 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 17 | such tax is not due in that particular
instance, if that is | ||||||
| 18 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 19 | sufficient identification of the property sold, and such other
| ||||||
| 20 | information as the Department may reasonably require. | ||||||
| 21 | Such transaction reporting return shall be filed not later | ||||||
| 22 | than 20
days after the date of delivery of the item that is | ||||||
| 23 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 24 | than that if he chooses to
do so. The transaction reporting | ||||||
| 25 | return and tax remittance or proof of
exemption from the tax | ||||||
| 26 | that is imposed by this Act may be transmitted to
the | ||||||
| |||||||
| |||||||
| 1 | Department by way of the State agency with which, or State | ||||||
| 2 | officer
with whom, the tangible personal property must be | ||||||
| 3 | titled or registered
(if titling or registration is required) | ||||||
| 4 | if the Department and such
agency or State officer determine | ||||||
| 5 | that this procedure will expedite the
processing of | ||||||
| 6 | applications for title or registration. | ||||||
| 7 | With each such transaction reporting return, the retailer | ||||||
| 8 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 9 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 10 | the case), to the Department or its
agents, whereupon the | ||||||
| 11 | Department shall issue, in the purchaser's name, a
tax receipt | ||||||
| 12 | (or a certificate of exemption if the Department is
satisfied | ||||||
| 13 | that the particular sale is tax exempt) which such purchaser
| ||||||
| 14 | may submit to the agency with which, or State officer with | ||||||
| 15 | whom, he must
title or register the tangible personal property | ||||||
| 16 | that is involved (if
titling or registration is required) in | ||||||
| 17 | support of such purchaser's
application for an Illinois | ||||||
| 18 | certificate or other evidence of title or
registration to such | ||||||
| 19 | tangible personal property. | ||||||
| 20 | No retailer's failure or refusal to remit tax under this | ||||||
| 21 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 22 | retailer, from
obtaining his certificate of title or other | ||||||
| 23 | evidence of title or
registration (if titling or registration | ||||||
| 24 | is required) upon satisfying
the Department that such user has | ||||||
| 25 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 26 | Department shall adopt appropriate rules to carry out
the | ||||||
| |||||||
| |||||||
| 1 | mandate of this paragraph. | ||||||
| 2 | If the user who would otherwise pay tax to the retailer | ||||||
| 3 | wants the
transaction reporting return filed and the payment of | ||||||
| 4 | tax or proof of
exemption made to the Department before the | ||||||
| 5 | retailer is willing to take
these actions and such user has not | ||||||
| 6 | paid the tax to the retailer, such
user may certify to the fact | ||||||
| 7 | of such delay by the retailer, and may
(upon the Department | ||||||
| 8 | being satisfied of the truth of such certification)
transmit | ||||||
| 9 | the information required by the transaction reporting return
| ||||||
| 10 | and the remittance for tax or proof of exemption directly to | ||||||
| 11 | the
Department and obtain his tax receipt or exemption | ||||||
| 12 | determination, in
which event the transaction reporting return | ||||||
| 13 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 14 | credited by the Department to the
proper retailer's account | ||||||
| 15 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 16 | provided for in this Section being allowed. When the user pays
| ||||||
| 17 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 18 | same
amount and in the same form in which it would be remitted | ||||||
| 19 | if the tax had
been remitted to the Department by the retailer. | ||||||
| 20 | Where a retailer collects the tax with respect to the | ||||||
| 21 | selling price
of tangible personal property which he sells and | ||||||
| 22 | the purchaser
thereafter returns such tangible personal | ||||||
| 23 | property and the retailer
refunds the selling price thereof to | ||||||
| 24 | the purchaser, such retailer shall
also refund, to the | ||||||
| 25 | purchaser, the tax so collected from the purchaser.
When filing | ||||||
| 26 | his return for the period in which he refunds such tax to
the | ||||||
| |||||||
| |||||||
| 1 | purchaser, the retailer may deduct the amount of the tax so | ||||||
| 2 | refunded
by him to the purchaser from any other use tax which | ||||||
| 3 | such retailer may
be required to pay or remit to the | ||||||
| 4 | Department, as shown by such return,
if the amount of the tax | ||||||
| 5 | to be deducted was previously remitted to the
Department by | ||||||
| 6 | such retailer. If the retailer has not previously
remitted the | ||||||
| 7 | amount of such tax to the Department, he is entitled to no
| ||||||
| 8 | deduction under this Act upon refunding such tax to the | ||||||
| 9 | purchaser. | ||||||
| 10 | Any retailer filing a return under this Section shall also | ||||||
| 11 | include
(for the purpose of paying tax thereon) the total tax | ||||||
| 12 | covered by such
return upon the selling price of tangible | ||||||
| 13 | personal property purchased by
him at retail from a retailer, | ||||||
| 14 | but as to which the tax imposed by this
Act was not collected | ||||||
| 15 | from the retailer filing such return, and such
retailer shall | ||||||
| 16 | remit the amount of such tax to the Department when
filing such | ||||||
| 17 | return. | ||||||
| 18 | If experience indicates such action to be practicable, the | ||||||
| 19 | Department
may prescribe and furnish a combination or joint | ||||||
| 20 | return which will
enable retailers, who are required to file | ||||||
| 21 | returns hereunder and also
under the Retailers' Occupation Tax | ||||||
| 22 | Act, to furnish all the return
information required by both | ||||||
| 23 | Acts on the one form. | ||||||
| 24 | Where the retailer has more than one business registered | ||||||
| 25 | with the
Department under separate registration under this Act, | ||||||
| 26 | such retailer may
not file each return that is due as a single | ||||||
| |||||||
| |||||||
| 1 | return covering all such
registered businesses, but shall file | ||||||
| 2 | separate returns for each such
registered business. | ||||||
| 3 | Beginning January 1, 1990, each month the Department shall | ||||||
| 4 | pay into the
State and Local Sales Tax Reform Fund, a special | ||||||
| 5 | fund in the State Treasury
which is hereby created, the net | ||||||
| 6 | revenue realized for the preceding month
from the 1% tax | ||||||
| 7 | imposed under this Act. | ||||||
| 8 | Beginning January 1, 1990, each month the Department shall | ||||||
| 9 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 10 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 11 | general rate
on the selling price of tangible personal property | ||||||
| 12 | which is purchased
outside Illinois at retail from a retailer | ||||||
| 13 | and which is titled or
registered by an agency of this State's | ||||||
| 14 | government. | ||||||
| 15 | Beginning January 1, 1990, each month the Department shall | ||||||
| 16 | pay into
the State and Local Sales Tax Reform Fund, a special | ||||||
| 17 | fund in the State
Treasury, 20% of the net revenue realized
for | ||||||
| 18 | the preceding month from the 6.25% general rate on the selling
| ||||||
| 19 | price of tangible personal property, other than (i) tangible | ||||||
| 20 | personal property
which is purchased outside Illinois at retail | ||||||
| 21 | from a retailer and which is
titled or registered by an agency | ||||||
| 22 | of this State's government and (ii) aviation fuel sold on or | ||||||
| 23 | after December 1, 2019. This exception for aviation fuel only | ||||||
| 24 | applies for so long as the revenue use requirements of 49 | ||||||
| 25 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 26 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| |||||||
| |||||||
| 1 | month the Department shall pay into the State Aviation Program | ||||||
| 2 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 3 | from the 6.25% general rate on the selling price of aviation | ||||||
| 4 | fuel, less an amount estimated by the Department to be required | ||||||
| 5 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 6 | under this Act, which amount shall be deposited into the | ||||||
| 7 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 8 | pay moneys into the State Aviation Program Fund and the | ||||||
| 9 | Aviation Fuels Sales Tax Refund Fund under this Act for so long | ||||||
| 10 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 11 | U.S.C. 47133 are binding on the State. | ||||||
| 12 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 13 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 14 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 15 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 16 | September 1, 2010, each
month the Department shall pay into the
| ||||||
| 17 | State and Local Sales Tax Reform Fund 100% of the net revenue | ||||||
| 18 | realized for the
preceding month from the 1.25% rate on the | ||||||
| 19 | selling price of sales tax holiday items. | ||||||
| 20 | Beginning January 1, 1990, each month the Department shall | ||||||
| 21 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 22 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 23 | the selling price of
tangible personal property which is | ||||||
| 24 | purchased outside Illinois at retail
from a retailer and which | ||||||
| 25 | is titled or registered by an agency of this
State's | ||||||
| 26 | government. | ||||||
| |||||||
| |||||||
| 1 | Beginning October 1, 2009, each month the Department shall | ||||||
| 2 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 3 | an amount estimated by the Department to represent 80% of the | ||||||
| 4 | net revenue realized for the preceding month from the sale of | ||||||
| 5 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 6 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 7 | are now taxed at 6.25%. | ||||||
| 8 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 9 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 10 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 11 | the selling price of sorbents used in Illinois in the process | ||||||
| 12 | of sorbent injection as used to comply with the Environmental | ||||||
| 13 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 14 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 15 | the Retailers' Occupation Tax Act shall not exceed $2,000,000 | ||||||
| 16 | in any fiscal year. | ||||||
| 17 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 18 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 19 | collected under this Act, the Service Use Tax Act, the Service | ||||||
| 20 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 21 | amount equal to the average monthly deficit in the Underground | ||||||
| 22 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 23 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 24 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 25 | the Service Use Tax Act, the Service Occupation Tax Act, and | ||||||
| 26 | the Retailers' Occupation Tax Act shall not exceed $18,000,000 | ||||||
| |||||||
| |||||||
| 1 | in any State fiscal year. As used in this paragraph, the | ||||||
| 2 | "average monthly deficit" shall be equal to the difference | ||||||
| 3 | between the average monthly claims for payment by the fund and | ||||||
| 4 | the average monthly revenues deposited into the fund, excluding | ||||||
| 5 | payments made pursuant to this paragraph. | ||||||
| 6 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 7 | received by the Department under this Act, the Service Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act, and the Retailers' | ||||||
| 9 | Occupation Tax Act, each month the Department shall deposit | ||||||
| 10 | $500,000 into the State Crime Laboratory Fund. | ||||||
| 11 | Of the remainder of the moneys received by the Department | ||||||
| 12 | pursuant to
this Act, (a) 1.75% thereof shall be paid
into the | ||||||
| 13 | Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on | ||||||
| 14 | and after July 1, 1989, 3.8% thereof shall be paid into the
| ||||||
| 15 | Build Illinois Fund; provided, however, that if in any fiscal | ||||||
| 16 | year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case | ||||||
| 17 | may be, of the
moneys received by the Department and required | ||||||
| 18 | to be paid into the Build
Illinois Fund pursuant to Section 3 | ||||||
| 19 | of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax | ||||||
| 20 | Act, Section 9 of the Service Use
Tax Act, and Section 9 of the | ||||||
| 21 | Service Occupation Tax Act, such Acts being
hereinafter called | ||||||
| 22 | the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case | ||||||
| 23 | may be, of moneys being hereinafter called the "Tax Act | ||||||
| 24 | Amount",
and (2) the amount transferred to the Build Illinois | ||||||
| 25 | Fund from the State
and Local Sales Tax Reform Fund shall be | ||||||
| 26 | less than the Annual Specified
Amount (as defined in Section 3 | ||||||
| |||||||
| |||||||
| 1 | of the Retailers' Occupation Tax Act), an
amount equal to the | ||||||
| 2 | difference shall be immediately paid into the Build
Illinois | ||||||
| 3 | Fund from other moneys received by the Department pursuant to | ||||||
| 4 | the
Tax Acts; and further provided, that if on the last | ||||||
| 5 | business day of any
month the sum of (1) the Tax Act Amount | ||||||
| 6 | required to be deposited into the
Build Illinois Bond Account | ||||||
| 7 | in the Build Illinois Fund during such month
and (2) the amount | ||||||
| 8 | transferred during such month to the Build Illinois Fund
from | ||||||
| 9 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 10 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 11 | the difference
shall be immediately paid into the Build | ||||||
| 12 | Illinois Fund from other moneys
received by the Department | ||||||
| 13 | pursuant to the Tax Acts; and,
further provided, that in no | ||||||
| 14 | event shall the payments required under the
preceding proviso | ||||||
| 15 | result in aggregate payments into the Build Illinois Fund
| ||||||
| 16 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 17 | the greater
of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 18 | Specified Amount for such
fiscal year; and, further provided, | ||||||
| 19 | that the amounts payable into the Build
Illinois Fund under | ||||||
| 20 | this clause (b) shall be payable only until such time
as the | ||||||
| 21 | aggregate amount on deposit under each trust
indenture securing | ||||||
| 22 | Bonds issued and outstanding pursuant to the Build
Illinois | ||||||
| 23 | Bond Act is sufficient, taking into account any future | ||||||
| 24 | investment
income, to fully provide, in accordance with such | ||||||
| 25 | indenture, for the
defeasance of or the payment of the | ||||||
| 26 | principal of, premium, if any, and
interest on the Bonds | ||||||
| |||||||
| |||||||
| 1 | secured by such indenture and on any Bonds expected
to be | ||||||
| 2 | issued thereafter and all fees and costs payable with respect | ||||||
| 3 | thereto,
all as certified by the Director of the
Bureau of the | ||||||
| 4 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 5 | the last
business day of any month in which Bonds are | ||||||
| 6 | outstanding pursuant to the
Build Illinois Bond Act, the | ||||||
| 7 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 8 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 9 | than the amount required to be transferred in such month from
| ||||||
| 10 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 11 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 12 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 13 | shall be immediately paid
from other moneys received by the | ||||||
| 14 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 15 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 16 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 17 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 18 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 19 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 20 | preceding sentence. The moneys received by
the Department | ||||||
| 21 | pursuant to this Act and required to be deposited into the
| ||||||
| 22 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 23 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 24 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 25 | as provided in
the preceding paragraph or in any amendment | ||||||
| 26 | thereto hereafter enacted, the
following specified monthly | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | in
excess of the sums designated as "Total Deposit", shall be
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | deposited in the aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | the Use Tax
Act, Section 9 of the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | 9 of the Service
Occupation Tax Act, and Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | Retailers' Occupation Tax Act into
the McCormick Place | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 11 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 12 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | |||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | and the McCormick Place Expansion Project Fund pursuant to the | |||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 2 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 3 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 4 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 5 | be required for refunds of the 80% portion of the tax on | ||||||
| 6 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 7 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 8 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 9 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 10 | Subject to payment of amounts into 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,
beginning July 1, 1993 and ending on September 30, | ||||||
| 14 | 2013, the Department shall each month pay into the Illinois
Tax | ||||||
| 15 | Increment Fund 0.27% of 80% of the net revenue realized for the | ||||||
| 16 | preceding
month from the 6.25% general rate on the selling | ||||||
| 17 | price of tangible personal
property. | ||||||
| 18 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 19 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 20 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 21 | enacted, beginning with the receipt of the first
report of | ||||||
| 22 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 23 | period, the Department shall each month pay into the Energy | ||||||
| 24 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 25 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 26 | that was sold to an eligible business.
For purposes of this | ||||||
| |||||||
| |||||||
| 1 | paragraph, the term "eligible business" means a new
electric | ||||||
| 2 | generating facility certified pursuant to Section 605-332 of | ||||||
| 3 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 4 | Civil Administrative
Code of Illinois. | ||||||
| 5 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 6 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 7 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 8 | the preceding paragraphs or in any amendments to this Section | ||||||
| 9 | hereafter enacted, beginning on the first day of the first | ||||||
| 10 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 11 | effective date of Public Act 98-1098), each month, from the | ||||||
| 12 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 13 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 14 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 15 | the Department shall pay into the Tax Compliance and | ||||||
| 16 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 17 | fund additional auditors and compliance personnel at the | ||||||
| 18 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 19 | the cash receipts collected during the preceding fiscal year by | ||||||
| 20 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 21 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 22 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 23 | and use taxes administered by the Department. | ||||||
| 24 | Subject to payments of amounts into the Build Illinois | ||||||
| 25 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 26 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| |||||||
| |||||||
| 1 | Compliance and Administration Fund as provided in this Section, | ||||||
| 2 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 3 | into the Downstate Public Transportation Fund the moneys | ||||||
| 4 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 5 | Public Transportation Act. | ||||||
| 6 | Subject to successful execution and delivery of a | ||||||
| 7 | public-private agreement between the public agency and private | ||||||
| 8 | entity and completion of the civic build, beginning on July 1, | ||||||
| 9 | 2023, of the remainder of the moneys received by the Department | ||||||
| 10 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 11 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 12 | the following specified deposits in the aggregate from | ||||||
| 13 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 14 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 15 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 16 | for distribution consistent with the Public-Private | ||||||
| 17 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 18 | The moneys received by the Department pursuant to this Act and | ||||||
| 19 | required to be deposited into the Civic and Transit | ||||||
| 20 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
| 21 | charge set forth in Section 25-55 of the Public-Private | ||||||
| 22 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 23 | As used in this paragraph, "civic build", "private entity", | ||||||
| 24 | "public-private agreement", and "public agency" have the | ||||||
| 25 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 26 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| |||||||
| |||||||
| 1 | Fiscal Year............................Total Deposit | ||||||
| 2 | 2024....................................$200,000,000 | ||||||
| 3 | 2025....................................$206,000,000 | ||||||
| 4 | 2026....................................$212,200,000 | ||||||
| 5 | 2027....................................$218,500,000 | ||||||
| 6 | 2028....................................$225,100,000 | ||||||
| 7 | 2029....................................$288,700,000 | ||||||
| 8 | 2030....................................$298,900,000 | ||||||
| 9 | 2031....................................$309,300,000 | ||||||
| 10 | 2032....................................$320,100,000 | ||||||
| 11 | 2033....................................$331,200,000 | ||||||
| 12 | 2034....................................$341,200,000 | ||||||
| 13 | 2035....................................$351,400,000 | ||||||
| 14 | 2036....................................$361,900,000 | ||||||
| 15 | 2037....................................$372,800,000 | ||||||
| 16 | 2038....................................$384,000,000 | ||||||
| 17 | 2039....................................$395,500,000 | ||||||
| 18 | 2040....................................$407,400,000 | ||||||
| 19 | 2041....................................$419,600,000 | ||||||
| 20 | 2042....................................$432,200,000 | ||||||
| 21 | 2043....................................$445,100,000 | ||||||
| 22 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 23 | the payment of amounts into the State and Local Sales Tax | ||||||
| 24 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
| 25 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
| 26 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
| |||||||
| |||||||
| 1 | Administration Fund as provided in this Section, the Department | ||||||
| 2 | shall pay each month into the Road Fund the amount estimated to | ||||||
| 3 | represent 16% of the net revenue realized from the taxes | ||||||
| 4 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
| 5 | until July 1, 2023, subject to the payment of amounts into the | ||||||
| 6 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
| 7 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 8 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 9 | Compliance and Administration Fund as provided in this Section, | ||||||
| 10 | the Department shall pay each month into the Road Fund the | ||||||
| 11 | amount estimated to represent 32% of the net revenue realized | ||||||
| 12 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 13 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 14 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
| 15 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 16 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 17 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 18 | Fund as provided in this Section, the Department shall pay each | ||||||
| 19 | month into the Road Fund the amount estimated to represent 48% | ||||||
| 20 | of the net revenue realized from the taxes imposed on motor | ||||||
| 21 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
| 22 | 2025, subject to the payment of amounts into the State and | ||||||
| 23 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 24 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 25 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 26 | Compliance and Administration Fund as provided in this Section, | ||||||
| |||||||
| |||||||
| 1 | the Department shall pay each month into the Road Fund the | ||||||
| 2 | amount estimated to represent 64% of the net revenue realized | ||||||
| 3 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 4 | July 1, 2025, subject to the payment of amounts into the State | ||||||
| 5 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 6 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 7 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 8 | Compliance and Administration Fund as provided in this Section, | ||||||
| 9 | the Department shall pay each month into the Road Fund the | ||||||
| 10 | amount estimated to represent 80% of the net revenue realized | ||||||
| 11 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
| 12 | this paragraph "motor fuel" has the meaning given to that term | ||||||
| 13 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
| 14 | meaning given to that term in Section 3-40 of this Act. | ||||||
| 15 | Of the remainder of the moneys received by the Department | ||||||
| 16 | pursuant
to this Act, 75% thereof shall be paid into the State | ||||||
| 17 | Treasury and 25%
shall be reserved in a special account and | ||||||
| 18 | used only for the transfer to
the Common School Fund as part of | ||||||
| 19 | the monthly transfer from the General
Revenue Fund in | ||||||
| 20 | accordance with Section 8a of the State
Finance Act. | ||||||
| 21 | As soon as possible after the first day of each month, upon | ||||||
| 22 | certification
of the Department of Revenue, the Comptroller | ||||||
| 23 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 24 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 25 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 26 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| |||||||
| |||||||
| 1 | transfer is no longer required
and shall not be made. | ||||||
| 2 | Net revenue realized for a month shall be the revenue | ||||||
| 3 | collected
by the State pursuant to this Act, less the amount | ||||||
| 4 | paid out during that
month as refunds to taxpayers for | ||||||
| 5 | overpayment of liability. | ||||||
| 6 | For greater simplicity of administration, manufacturers, | ||||||
| 7 | importers
and wholesalers whose products are sold at retail in | ||||||
| 8 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 9 | assume the responsibility
for accounting and paying to the | ||||||
| 10 | Department all tax accruing under this
Act with respect to such | ||||||
| 11 | sales, if the retailers who are affected do not
make written | ||||||
| 12 | objection to the Department to this arrangement. | ||||||
| 13 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 14 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 15 | 15, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 16 | 25-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 17 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 18 | Section 15-15. The Service Use Tax Act is amended by | ||||||
| 19 | changing Section 9 as follows:
| ||||||
| 20 | (35 ILCS 110/9) (from Ch. 120, par. 439.39)
| ||||||
| 21 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 22 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 23 | of such tax
(except as otherwise provided) at the time when he | ||||||
| 24 | is required to file
his return for the period during which such | ||||||
| |||||||
| |||||||
| 1 | tax was collected, less a
discount of 2.1% prior to January 1, | ||||||
| 2 | 1990 and 1.75% on and after January 1,
1990, or $5 per calendar | ||||||
| 3 | year, whichever is greater, which is allowed to
reimburse the | ||||||
| 4 | serviceman for expenses incurred in collecting the tax,
keeping | ||||||
| 5 | records, preparing and filing returns, remitting the tax and
| ||||||
| 6 | supplying data to the Department on request. The discount under | ||||||
| 7 | this Section is not allowed for the 1.25% portion of taxes paid | ||||||
| 8 | on aviation fuel that is subject to the revenue use | ||||||
| 9 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The | ||||||
| 10 | discount allowed under this Section is allowed only for returns | ||||||
| 11 | that are filed in the manner required by this Act. The | ||||||
| 12 | Department may disallow the discount for servicemen whose | ||||||
| 13 | certificate of registration is revoked at the time the return | ||||||
| 14 | is filed, but only if the Department's decision to revoke the | ||||||
| 15 | certificate of registration has become final. A serviceman need | ||||||
| 16 | not remit
that part of any tax collected by him to the extent | ||||||
| 17 | that he is required to
pay and does pay the tax imposed by the | ||||||
| 18 | Service Occupation Tax Act with
respect to his sale of service | ||||||
| 19 | involving the incidental transfer by him of
the same property. | ||||||
| 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. Such return shall be
filed on a | ||||||
| 25 | form prescribed by the Department and shall contain such
| ||||||
| 26 | information as the Department may reasonably require. On and | ||||||
| |||||||
| |||||||
| 1 | after January 1, 2018, with respect to servicemen whose annual | ||||||
| 2 | gross receipts average $20,000 or more, all returns required to | ||||||
| 3 | be filed pursuant to this Act shall be filed electronically. | ||||||
| 4 | Servicemen who demonstrate that they do not have access to the | ||||||
| 5 | Internet or demonstrate hardship in filing electronically may | ||||||
| 6 | petition the Department to waive the electronic filing | ||||||
| 7 | requirement. | ||||||
| 8 | The Department may require returns to be filed on a | ||||||
| 9 | quarterly basis.
If so required, a return for each calendar | ||||||
| 10 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 11 | calendar month following the end of such
calendar quarter. The | ||||||
| 12 | taxpayer shall also file a return with the
Department for each | ||||||
| 13 | of the first two months of each calendar quarter, on or
before | ||||||
| 14 | the twentieth day of the following calendar month, stating: | ||||||
| 15 | 1. The name of the seller; | ||||||
| 16 | 2. The address of the principal place of business from | ||||||
| 17 | which he engages
in business as a serviceman in this State; | ||||||
| 18 | 3. The total amount of taxable receipts received by him | ||||||
| 19 | during the
preceding calendar month, including receipts | ||||||
| 20 | from charge and time sales,
but less all deductions allowed | ||||||
| 21 | by law; | ||||||
| 22 | 4. The amount of credit provided in Section 2d of this | ||||||
| 23 | Act; | ||||||
| 24 | 5. The amount of tax due; | ||||||
| 25 | 5-5. The signature of the taxpayer; and | ||||||
| 26 | 6. Such other reasonable information as the Department | ||||||
| |||||||
| |||||||
| 1 | may
require. | ||||||
| 2 | Each serviceman required or authorized to collect the tax | ||||||
| 3 | imposed by this Act on aviation fuel transferred as an incident | ||||||
| 4 | of a sale of service in this State during the preceding | ||||||
| 5 | calendar month shall, instead of reporting and paying tax on | ||||||
| 6 | aviation fuel as otherwise required by this Section, report and | ||||||
| 7 | pay such tax on a separate aviation fuel tax return. The | ||||||
| 8 | requirements related to the return shall be as otherwise | ||||||
| 9 | provided in this Section. Notwithstanding any other provisions | ||||||
| 10 | of this Act to the contrary, servicemen collecting tax on | ||||||
| 11 | aviation fuel 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 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 26 | monthly tax
liability of $150,000 or more shall make all | ||||||
| |||||||
| |||||||
| 1 | payments required by rules of
the Department by electronic | ||||||
| 2 | funds transfer. Beginning October 1, 1994, a
taxpayer who has | ||||||
| 3 | an average monthly tax liability of $100,000 or more shall
make | ||||||
| 4 | all payments required by rules of the Department by electronic | ||||||
| 5 | funds
transfer. Beginning October 1, 1995, a taxpayer who has | ||||||
| 6 | an average monthly
tax liability of $50,000 or more shall make | ||||||
| 7 | all payments required by rules
of the Department by electronic | ||||||
| 8 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 9 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 10 | payments required by rules of the Department by
electronic | ||||||
| 11 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 12 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 13 | other State and local
occupation and use tax laws administered | ||||||
| 14 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 15 | The term "average monthly tax
liability" means the sum of the | ||||||
| 16 | taxpayer's liabilities under this Act, and
under all other | ||||||
| 17 | State and local occupation and use tax laws administered by the
| ||||||
| 18 | Department, for the immediately preceding calendar year | ||||||
| 19 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 20 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 21 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 22 | all payments required by rules of the Department by
electronic | ||||||
| 23 | funds transfer. | ||||||
| 24 | Before August 1 of each year beginning in 1993, the | ||||||
| 25 | Department shall
notify all taxpayers required to make payments | ||||||
| 26 | by electronic funds transfer.
All taxpayers required to make | ||||||
| |||||||
| |||||||
| 1 | payments by electronic funds transfer shall
make those payments | ||||||
| 2 | for a minimum of one year beginning on October 1. | ||||||
| 3 | Any taxpayer not required to make payments by electronic | ||||||
| 4 | funds transfer
may make payments by electronic funds transfer | ||||||
| 5 | with the permission of the
Department. | ||||||
| 6 | All taxpayers required to make payment by electronic funds | ||||||
| 7 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 8 | payments by electronic funds
transfer shall make those payments | ||||||
| 9 | in the manner authorized by the Department. | ||||||
| 10 | The Department shall adopt such rules as are necessary to | ||||||
| 11 | effectuate a
program of electronic funds transfer and the | ||||||
| 12 | requirements of this Section. | ||||||
| 13 | If the serviceman is otherwise required to file a monthly | ||||||
| 14 | return and
if the serviceman's average monthly tax liability to | ||||||
| 15 | the Department
does not exceed $200, the Department may | ||||||
| 16 | authorize his returns to be
filed on a quarter annual basis, | ||||||
| 17 | with the return for January, February
and March of a given year | ||||||
| 18 | being due by April 20 of such year; with the
return for April, | ||||||
| 19 | May and June of a given year being due by July 20 of
such year; | ||||||
| 20 | with the return for July, August and September of a given
year | ||||||
| 21 | being due by October 20 of such year, and with the return for
| ||||||
| 22 | October, November and December of a given year being due by | ||||||
| 23 | January 20
of the following year. | ||||||
| 24 | If the serviceman is otherwise required to file a monthly | ||||||
| 25 | or quarterly
return and if the serviceman's average monthly tax | ||||||
| 26 | liability to the Department
does not exceed $50, the Department | ||||||
| |||||||
| |||||||
| 1 | may authorize his returns to be
filed on an annual basis, with | ||||||
| 2 | the return for a given year being due by
January 20 of the | ||||||
| 3 | following year. | ||||||
| 4 | Such quarter annual and annual returns, as to form and | ||||||
| 5 | substance,
shall be subject to the same requirements as monthly | ||||||
| 6 | returns. | ||||||
| 7 | Notwithstanding any other provision in this Act concerning | ||||||
| 8 | the time
within which a serviceman may file his return, in the | ||||||
| 9 | case of any
serviceman who ceases to engage in a kind of | ||||||
| 10 | business which makes him
responsible for filing returns under | ||||||
| 11 | this Act, such serviceman shall
file a final return under this | ||||||
| 12 | Act with the Department not more than 1
month after | ||||||
| 13 | discontinuing such business. | ||||||
| 14 | Where a serviceman collects the tax with respect to the | ||||||
| 15 | selling price of
property which he sells and the purchaser | ||||||
| 16 | thereafter returns such
property and the serviceman refunds the | ||||||
| 17 | selling price thereof to the
purchaser, such serviceman shall | ||||||
| 18 | also refund, to the purchaser, the tax
so collected from the | ||||||
| 19 | purchaser. When filing his return for the period
in which he | ||||||
| 20 | refunds such tax to the purchaser, the serviceman may deduct
| ||||||
| 21 | the amount of the tax so refunded by him to the purchaser from | ||||||
| 22 | any other
Service Use Tax, Service Occupation Tax, retailers' | ||||||
| 23 | occupation tax or
use tax which such serviceman may be required | ||||||
| 24 | to pay or remit to the
Department, as shown by such return, | ||||||
| 25 | provided that the amount of the tax
to be deducted shall | ||||||
| 26 | previously have been remitted to the Department by
such | ||||||
| |||||||
| |||||||
| 1 | serviceman. If the serviceman shall not previously have | ||||||
| 2 | remitted
the amount of such tax to the Department, he shall be | ||||||
| 3 | entitled to no
deduction hereunder upon refunding such tax to | ||||||
| 4 | the purchaser. | ||||||
| 5 | Any serviceman filing a return hereunder shall also include | ||||||
| 6 | the total
tax upon the selling price of tangible personal | ||||||
| 7 | property purchased for use
by him as an incident to a sale of | ||||||
| 8 | service, and such serviceman shall remit
the amount of such tax | ||||||
| 9 | to the Department when filing such return. | ||||||
| 10 | If experience indicates such action to be practicable, the | ||||||
| 11 | Department
may prescribe and furnish a combination or joint | ||||||
| 12 | return which will
enable servicemen, who are required to file | ||||||
| 13 | returns hereunder and also
under the Service Occupation Tax | ||||||
| 14 | Act, to furnish all the return
information required by both | ||||||
| 15 | Acts on the one form. | ||||||
| 16 | Where the serviceman has more than one business registered | ||||||
| 17 | with the
Department under separate registration hereunder, | ||||||
| 18 | such serviceman shall
not file each return that is due as a | ||||||
| 19 | single return covering all such
registered businesses, but | ||||||
| 20 | shall file separate returns for each such
registered business. | ||||||
| 21 | Beginning January 1, 1990, each month the Department shall | ||||||
| 22 | pay into
the State and Local Tax Reform Fund, a special fund in | ||||||
| 23 | the State Treasury,
the net revenue realized for the preceding | ||||||
| 24 | month from the 1% tax imposed under this Act. | ||||||
| 25 | Beginning January 1, 1990, each month the Department shall | ||||||
| 26 | pay into
the State and Local Sales Tax Reform Fund 20% of the | ||||||
| |||||||
| |||||||
| 1 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 2 | general rate on transfers of
tangible personal property, other | ||||||
| 3 | than (i) tangible personal property which is
purchased outside | ||||||
| 4 | Illinois at retail from a retailer and which is titled or
| ||||||
| 5 | registered by an agency of this State's government and (ii) | ||||||
| 6 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
| 7 | for aviation fuel only applies for so long as the revenue use | ||||||
| 8 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 9 | binding on the State. | ||||||
| 10 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 11 | month the Department shall pay into the State Aviation Program | ||||||
| 12 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 13 | from the 6.25% general rate on the selling price of aviation | ||||||
| 14 | fuel, less an amount estimated by the Department to be required | ||||||
| 15 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 16 | under this Act, which amount shall be deposited into the | ||||||
| 17 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 18 | pay moneys into the State Aviation Program Fund and the | ||||||
| 19 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 20 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 21 | U.S.C. 47133 are binding on the State. | ||||||
| 22 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 23 | pay into the
State and Local Sales Tax Reform Fund 100% of the | ||||||
| 24 | net revenue realized for the
preceding
month from the 1.25% | ||||||
| 25 | rate on the selling price of motor fuel and gasohol. | ||||||
| 26 | Beginning October 1, 2009, each month the Department shall | ||||||
| |||||||
| |||||||
| 1 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 2 | an amount estimated by the Department to represent 80% of the | ||||||
| 3 | net revenue realized for the preceding month from the sale of | ||||||
| 4 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 5 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 6 | are now taxed at 6.25%. | ||||||
| 7 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 8 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 9 | collected under this Act, the Use Tax Act, the Service | ||||||
| 10 | Occupation Tax Act, and the Retailers' Occupation Tax Act an | ||||||
| 11 | amount equal to the average monthly deficit in the Underground | ||||||
| 12 | Storage Tank Fund during the prior year, as certified annually | ||||||
| 13 | by the Illinois Environmental Protection Agency, but the total | ||||||
| 14 | payment into the Underground Storage Tank Fund under this Act, | ||||||
| 15 | the Use Tax Act, the Service Occupation Tax Act, and the | ||||||
| 16 | Retailers' Occupation Tax Act shall not exceed $18,000,000 in | ||||||
| 17 | any State fiscal year. As used in this paragraph, the "average | ||||||
| 18 | monthly deficit" shall be equal to the difference between the | ||||||
| 19 | average monthly claims for payment by the fund and the average | ||||||
| 20 | monthly revenues deposited into the fund, excluding payments | ||||||
| 21 | made pursuant to this paragraph. | ||||||
| 22 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 23 | received by the Department under the Use Tax Act, this Act, the | ||||||
| 24 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 25 | Act, each month the Department shall deposit $500,000 into the | ||||||
| 26 | State Crime Laboratory Fund. | ||||||
| |||||||
| |||||||
| 1 | Of the remainder of the moneys received by the Department | ||||||
| 2 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 3 | Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 4 | and after July 1,
1989, 3.8% thereof shall be paid into the | ||||||
| 5 | Build Illinois Fund; provided,
however, that if in any fiscal | ||||||
| 6 | year the sum of (1) the aggregate of 2.2% or
3.8%, as the case | ||||||
| 7 | may be, of the moneys received by the Department and
required | ||||||
| 8 | to be paid into the Build Illinois Fund pursuant to Section 3 | ||||||
| 9 | of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 10 | Act, Section 9
of the Service Use Tax Act, and Section 9 of the | ||||||
| 11 | Service Occupation Tax
Act, such Acts being hereinafter called | ||||||
| 12 | the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case | ||||||
| 13 | may be, of moneys being hereinafter called the
"Tax Act | ||||||
| 14 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 15 | Fund
from the State and Local Sales Tax Reform Fund shall be | ||||||
| 16 | less than the
Annual Specified Amount (as defined in Section 3 | ||||||
| 17 | of the Retailers'
Occupation Tax Act), an amount equal to the | ||||||
| 18 | difference shall be immediately
paid into the Build Illinois | ||||||
| 19 | Fund from other moneys received by the
Department pursuant to | ||||||
| 20 | the Tax Acts; and further provided, that if on the
last | ||||||
| 21 | business day of any month the sum of (1) the Tax Act Amount | ||||||
| 22 | required
to be deposited into the Build Illinois Bond Account | ||||||
| 23 | in the Build Illinois
Fund during such month and (2) the amount | ||||||
| 24 | transferred during such month to
the Build Illinois Fund from | ||||||
| 25 | the State and Local Sales Tax Reform Fund
shall have been less | ||||||
| 26 | than 1/12 of the Annual Specified Amount, an amount
equal to | ||||||
| |||||||
| |||||||
| 1 | the difference shall be immediately paid into the Build | ||||||
| 2 | Illinois
Fund from other moneys received by the Department | ||||||
| 3 | pursuant to the Tax Acts;
and, further provided, that in no | ||||||
| 4 | event shall the payments required under
the preceding proviso | ||||||
| 5 | result in aggregate payments into the Build Illinois
Fund | ||||||
| 6 | pursuant to this clause (b) for any fiscal year in excess of | ||||||
| 7 | the
greater of (i) the Tax Act Amount or (ii) the Annual | ||||||
| 8 | Specified Amount for
such fiscal year; and, further provided, | ||||||
| 9 | that the amounts payable into the
Build Illinois Fund under | ||||||
| 10 | this clause (b) shall be payable only until such
time as the | ||||||
| 11 | aggregate amount on deposit under each trust indenture securing
| ||||||
| 12 | Bonds issued and outstanding pursuant to the Build Illinois | ||||||
| 13 | Bond Act is
sufficient, taking into account any future | ||||||
| 14 | investment income, to fully
provide, in accordance with such | ||||||
| 15 | indenture, for the defeasance of or the
payment of the | ||||||
| 16 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 17 | secured by such indenture and on any Bonds expected to be | ||||||
| 18 | issued thereafter
and all fees and costs payable with respect | ||||||
| 19 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 20 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 21 | the last business day of
any month in which Bonds are | ||||||
| 22 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 23 | aggregate of the moneys deposited in the Build Illinois Bond
| ||||||
| 24 | Account in the Build Illinois Fund in such month shall be less | ||||||
| 25 | than the
amount required to be transferred in such month from | ||||||
| 26 | the Build Illinois
Bond Account to the Build Illinois Bond | ||||||
| |||||||
| |||||||
| 1 | Retirement and Interest Fund
pursuant to Section 13 of the | ||||||
| 2 | Build Illinois Bond Act, an amount equal to
such deficiency | ||||||
| 3 | shall be immediately paid from other moneys received by the
| ||||||
| 4 | Department pursuant to the Tax Acts to the Build Illinois Fund; | ||||||
| 5 | provided,
however, that any amounts paid to the Build Illinois | ||||||
| 6 | Fund in any fiscal
year pursuant to this sentence shall be | ||||||
| 7 | deemed to constitute payments
pursuant to clause (b) of the | ||||||
| 8 | preceding sentence and shall reduce the
amount otherwise | ||||||
| 9 | payable for such fiscal year pursuant to clause (b) of the
| ||||||
| 10 | preceding sentence. The moneys received by the Department | ||||||
| 11 | pursuant to this
Act and required to be deposited into the | ||||||
| 12 | Build Illinois Fund are subject
to the pledge, claim and charge | ||||||
| 13 | set forth in Section 12 of the Build Illinois
Bond Act. | ||||||
| 14 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 15 | as provided in
the preceding paragraph or in any amendment | ||||||
| 16 | thereto hereafter enacted, the
following specified monthly | ||||||
| 17 | installment of the amount requested in the
certificate of the | ||||||
| 18 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||
| 19 | provided under Section 8.25f of the State Finance Act, but not | ||||||
| 20 | in
excess of the sums designated as "Total Deposit", shall be | ||||||
| 21 | deposited in the
aggregate from collections under Section 9 of | ||||||
| 22 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||
| 23 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||
| 24 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||
| 25 | Expansion Project Fund in the specified fiscal years. | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||
| ||||||||||||
| ||||||||||||
| 3 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||
| 4 | year thereafter,
one-eighth of the amount requested in the | |||||||||||
| 5 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||
| 6 | Exposition Authority for that fiscal year, less
the amount | |||||||||||
| 7 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||
| 8 | the
State Treasurer in the respective month under subsection | |||||||||||
| 9 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||
| 10 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||
| 11 | required under this Section for previous
months and years, | |||||||||||
| 12 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||
| 13 | Fund, until the full amount requested for the fiscal year, but | |||||||||||
| 14 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||
| 15 | has been deposited. | |||||||||||
| 16 | Subject to payment of amounts into the Capital Projects | |||||||||||
| 17 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | |||||||||||
| 18 | and the McCormick Place Expansion Project Fund pursuant to the | |||||||||||
| 19 | preceding paragraphs or in any amendments thereto hereafter | |||||||||||
| 20 | enacted, for aviation fuel sold on or after December 1, 2019, | |||||||||||
| 21 | the Department shall each month deposit into the Aviation Fuel | |||||||||||
| 22 | Sales Tax Refund Fund an amount estimated by the Department to | |||||||||||
| 23 | be required for refunds of the 80% portion of the tax on | |||||||||||
| 24 | aviation fuel under this Act. The Department shall only deposit | |||||||||||
| 25 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | |||||||||||
| 26 | paragraph for so long as the revenue use requirements of 49 | |||||||||||
| |||||||
| |||||||
| 1 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 3 | and the
McCormick Place Expansion Project Fund
pursuant to the | ||||||
| 4 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
| 5 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 6 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 7 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 8 | preceding month from the 6.25% general rate on the selling | ||||||
| 9 | price of tangible
personal property. | ||||||
| 10 | Subject to payment of amounts into 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, beginning with the receipt of the first
report of | ||||||
| 14 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 15 | period, the Department shall each month pay into the Energy | ||||||
| 16 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 17 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 18 | that was sold to an eligible business.
For purposes of this | ||||||
| 19 | paragraph, the term "eligible business" means a new
electric | ||||||
| 20 | generating facility certified pursuant to Section 605-332 of | ||||||
| 21 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 22 | Civil Administrative
Code of Illinois. | ||||||
| 23 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 24 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 25 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 26 | the preceding paragraphs or in any amendments to this Section | ||||||
| |||||||
| |||||||
| 1 | hereafter enacted, beginning on the first day of the first | ||||||
| 2 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 3 | effective date of Public Act 98-1098), each month, from the | ||||||
| 4 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 5 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 6 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 7 | the Department shall pay into the Tax Compliance and | ||||||
| 8 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 9 | fund additional auditors and compliance personnel at the | ||||||
| 10 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 11 | the cash receipts collected during the preceding fiscal year by | ||||||
| 12 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 13 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 14 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 15 | and use taxes administered by the Department. | ||||||
| 16 | Subject to payments of amounts into the Build Illinois | ||||||
| 17 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 18 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 19 | Compliance and Administration Fund as provided in this Section, | ||||||
| 20 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 21 | into the Downstate Public Transportation Fund the moneys | ||||||
| 22 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 23 | Public Transportation Act. | ||||||
| 24 | Subject to successful execution and delivery of a | ||||||
| 25 | public-private agreement between the public agency and private | ||||||
| 26 | entity and completion of the civic build, beginning on July 1, | ||||||
| |||||||
| |||||||
| 1 | 2023, of the remainder of the moneys received by the Department | ||||||
| 2 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 3 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 4 | the following specified deposits in the aggregate from | ||||||
| 5 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 6 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 7 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 8 | for distribution consistent with the Public-Private | ||||||
| 9 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 10 | The moneys received by the Department pursuant to this Act and | ||||||
| 11 | required to be deposited into the Civic and Transit | ||||||
| 12 | Infrastructure Fund are subject to the pledge, claim, and | ||||||
| 13 | charge set forth in Section 25-55 of the Public-Private | ||||||
| 14 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 15 | As used in this paragraph, "civic build", "private entity", | ||||||
| 16 | "public-private agreement", and "public agency" have the | ||||||
| 17 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 18 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 19 | Fiscal Year............................Total Deposit | ||||||
| 20 | 2024....................................$200,000,000 | ||||||
| 21 | 2025....................................$206,000,000 | ||||||
| 22 | 2026....................................$212,200,000 | ||||||
| 23 | 2027....................................$218,500,000 | ||||||
| 24 | 2028....................................$225,100,000 | ||||||
| 25 | 2029....................................$288,700,000 | ||||||
| 26 | 2030....................................$298,900,000 | ||||||
| |||||||
| |||||||
| 1 | 2031....................................$309,300,000 | ||||||
| 2 | 2032....................................$320,100,000 | ||||||
| 3 | 2033....................................$331,200,000 | ||||||
| 4 | 2034....................................$341,200,000 | ||||||
| 5 | 2035....................................$351,400,000 | ||||||
| 6 | 2036....................................$361,900,000 | ||||||
| 7 | 2037....................................$372,800,000 | ||||||
| 8 | 2038....................................$384,000,000 | ||||||
| 9 | 2039....................................$395,500,000 | ||||||
| 10 | 2040....................................$407,400,000 | ||||||
| 11 | 2041....................................$419,600,000 | ||||||
| 12 | 2042....................................$432,200,000 | ||||||
| 13 | 2043....................................$445,100,000 | ||||||
| 14 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 15 | the payment of amounts into the State and Local Sales Tax | ||||||
| 16 | Reform Fund, the Build Illinois Fund, the McCormick Place | ||||||
| 17 | Expansion Project Fund, the Illinois Tax Increment Fund, the | ||||||
| 18 | Energy Infrastructure Fund, and the Tax Compliance and | ||||||
| 19 | Administration Fund as provided in this Section, the Department | ||||||
| 20 | shall pay each month into the Road Fund the amount estimated to | ||||||
| 21 | represent 16% of the net revenue realized from the taxes | ||||||
| 22 | imposed on motor fuel and gasohol. Beginning July 1, 2022 and | ||||||
| 23 | until July 1, 2023, subject to the payment of amounts into the | ||||||
| 24 | State and Local Sales Tax Reform Fund, the Build Illinois Fund, | ||||||
| 25 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 26 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| |||||||
| |||||||
| 1 | Compliance and Administration Fund as provided in this Section, | ||||||
| 2 | the Department shall pay each month into the Road Fund the | ||||||
| 3 | amount estimated to represent 32% of the net revenue realized | ||||||
| 4 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 5 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 6 | amounts into the State and Local Sales Tax Reform Fund, the | ||||||
| 7 | Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 8 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 9 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 10 | Fund as provided in this Section, the Department shall pay each | ||||||
| 11 | month into the Road Fund the amount estimated to represent 48% | ||||||
| 12 | of the net revenue realized from the taxes imposed on motor | ||||||
| 13 | fuel and gasohol. Beginning July 1, 2024 and until July 1, | ||||||
| 14 | 2025, subject to the payment of amounts into the State and | ||||||
| 15 | Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 16 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 17 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 18 | Compliance and Administration Fund as provided in this Section, | ||||||
| 19 | the Department shall pay each month into the Road Fund the | ||||||
| 20 | amount estimated to represent 64% of the net revenue realized | ||||||
| 21 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 22 | July 1, 2025, subject to the payment of amounts into the State | ||||||
| 23 | and Local Sales Tax Reform Fund, the Build Illinois Fund, the | ||||||
| 24 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 25 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 26 | Compliance and Administration Fund as provided in this Section, | ||||||
| |||||||
| |||||||
| 1 | the Department shall pay each month into the Road Fund the | ||||||
| 2 | amount estimated to represent 80% of the net revenue realized | ||||||
| 3 | from the taxes imposed on motor fuel and gasohol. As used in | ||||||
| 4 | this paragraph "motor fuel" has the meaning given to that term | ||||||
| 5 | in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the | ||||||
| 6 | meaning given to that term in Section 3-40 of the Use Tax Act. | ||||||
| 7 | Of the remainder of the moneys received by the Department | ||||||
| 8 | pursuant to this
Act, 75% thereof shall be paid into the | ||||||
| 9 | General Revenue Fund of the State Treasury and 25% shall be | ||||||
| 10 | reserved in a special account and used only for the transfer to | ||||||
| 11 | the Common School Fund as part of the monthly transfer from the | ||||||
| 12 | General Revenue Fund in accordance with Section 8a of the State | ||||||
| 13 | Finance Act. | ||||||
| 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 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 26 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| |||||||
| |||||||
| 1 | 15, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 2 | 25-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 3 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 4 | Section 15-20. The Service Occupation Tax Act is amended by | ||||||
| 5 | changing Section 9 as follows:
| ||||||
| 6 | (35 ILCS 115/9) (from Ch. 120, par. 439.109)
| ||||||
| 7 | Sec. 9. Each serviceman required or authorized to collect | ||||||
| 8 | the tax
herein imposed shall pay to the Department the amount | ||||||
| 9 | of such tax at the
time when he is required to file his return | ||||||
| 10 | for the period during which
such tax was collectible, less a | ||||||
| 11 | discount of 2.1% prior to
January 1, 1990, and 1.75% on and | ||||||
| 12 | after January 1, 1990, or
$5 per calendar year, whichever is | ||||||
| 13 | greater, which is allowed to reimburse
the serviceman for | ||||||
| 14 | expenses incurred in collecting the tax, keeping
records, | ||||||
| 15 | preparing and filing returns, remitting the tax and supplying | ||||||
| 16 | data
to the Department on request. The discount under this | ||||||
| 17 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
| 18 | aviation fuel that is subject to the revenue use requirements | ||||||
| 19 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed | ||||||
| 20 | under this Section is allowed only for returns that are filed | ||||||
| 21 | in the manner required by this Act. The Department may disallow | ||||||
| 22 | the discount for servicemen whose certificate of registration | ||||||
| 23 | is revoked at the time the return is filed, but only if the | ||||||
| 24 | Department's decision to revoke the certificate of | ||||||
| |||||||
| |||||||
| 1 | registration has become final. | ||||||
| 2 | Where such tangible personal property is sold under a | ||||||
| 3 | conditional
sales contract, or under any other form of sale | ||||||
| 4 | wherein the payment of
the principal sum, or a part thereof, is | ||||||
| 5 | extended beyond the close of
the period for which the return is | ||||||
| 6 | filed, the serviceman, in collecting
the tax may collect, for | ||||||
| 7 | each tax return period, only the tax applicable
to the part of | ||||||
| 8 | the selling price actually received during such tax return
| ||||||
| 9 | period. | ||||||
| 10 | Except as provided hereinafter in this Section, on or | ||||||
| 11 | before the twentieth
day of each calendar month, such | ||||||
| 12 | serviceman shall file a
return for the preceding calendar month | ||||||
| 13 | in accordance with reasonable
rules and regulations to be | ||||||
| 14 | promulgated by the Department of Revenue.
Such return shall be | ||||||
| 15 | filed on a form prescribed by the Department and
shall contain | ||||||
| 16 | such information as the Department may reasonably require. On | ||||||
| 17 | and after January 1, 2018, with respect to servicemen whose | ||||||
| 18 | annual gross receipts average $20,000 or more, all returns | ||||||
| 19 | required to be filed pursuant to this Act shall be filed | ||||||
| 20 | electronically. Servicemen who demonstrate that they do not | ||||||
| 21 | have access to the Internet or demonstrate hardship in filing | ||||||
| 22 | electronically may petition the Department to waive the | ||||||
| 23 | electronic filing requirement. | ||||||
| 24 | The Department may require returns to be filed on a | ||||||
| 25 | quarterly basis.
If so required, a return for each calendar | ||||||
| 26 | quarter shall be filed on or
before the twentieth day of the | ||||||
| |||||||
| |||||||
| 1 | calendar month following the end of such
calendar quarter. The | ||||||
| 2 | taxpayer shall also file a return with the
Department for each | ||||||
| 3 | of the first two months of each calendar quarter, on or
before | ||||||
| 4 | the twentieth day of the following calendar month, stating: | ||||||
| 5 | 1. The name of the seller; | ||||||
| 6 | 2. The address of the principal place of business from | ||||||
| 7 | which he engages
in business as a serviceman in this State; | ||||||
| 8 | 3. The total amount of taxable receipts received by him | ||||||
| 9 | during the
preceding calendar month, including receipts | ||||||
| 10 | from charge and time sales,
but less all deductions allowed | ||||||
| 11 | by law; | ||||||
| 12 | 4. The amount of credit provided in Section 2d of this | ||||||
| 13 | Act; | ||||||
| 14 | 5. The amount of tax due; | ||||||
| 15 | 5-5. The signature of the taxpayer; and | ||||||
| 16 | 6. Such other reasonable information as the Department | ||||||
| 17 | may
require. | ||||||
| 18 | Each serviceman required or authorized to collect the tax | ||||||
| 19 | herein imposed on aviation fuel acquired as an incident to the | ||||||
| 20 | purchase of a service in this State during the preceding | ||||||
| 21 | calendar month shall, instead of reporting and paying tax as | ||||||
| 22 | otherwise required by this Section, report and pay such tax on | ||||||
| 23 | a separate aviation fuel tax return. The requirements related | ||||||
| 24 | to the return shall be as otherwise provided in this Section. | ||||||
| 25 | Notwithstanding any other provisions of this Act to the | ||||||
| 26 | contrary, servicemen transferring aviation fuel incident to | ||||||
| |||||||
| |||||||
| 1 | sales of service shall file all aviation fuel tax returns and | ||||||
| 2 | shall make all aviation fuel tax payments by electronic means | ||||||
| 3 | in the manner and form required by the Department. For purposes | ||||||
| 4 | of this Section, "aviation fuel" means jet fuel and aviation | ||||||
| 5 | gasoline. | ||||||
| 6 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 7 | the proper notice
and demand for signature by the Department, | ||||||
| 8 | the return shall be considered
valid and any amount shown to be | ||||||
| 9 | due on the return shall be deemed assessed. | ||||||
| 10 | Notwithstanding any other provision of this Act to the | ||||||
| 11 | contrary, servicemen subject to tax on cannabis shall file all | ||||||
| 12 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 13 | by electronic means in the manner and form required by the | ||||||
| 14 | Department. | ||||||
| 15 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 16 | 2004 a serviceman may accept a Manufacturer's
Purchase Credit | ||||||
| 17 | certification
from a purchaser in satisfaction
of Service Use | ||||||
| 18 | Tax as provided in Section 3-70 of the
Service Use Tax Act if | ||||||
| 19 | the purchaser provides
the
appropriate
documentation as | ||||||
| 20 | required by Section 3-70 of the Service Use Tax Act.
A | ||||||
| 21 | Manufacturer's Purchase Credit certification, accepted prior | ||||||
| 22 | to October 1,
2003 or on or after September 1, 2004 by a | ||||||
| 23 | serviceman as
provided in Section 3-70 of the Service Use Tax | ||||||
| 24 | Act, may be used by that
serviceman to satisfy Service | ||||||
| 25 | Occupation Tax liability in the amount claimed in
the | ||||||
| 26 | certification, not to exceed 6.25% of the receipts subject to | ||||||
| |||||||
| |||||||
| 1 | tax from a
qualifying purchase. A Manufacturer's Purchase | ||||||
| 2 | Credit reported on any
original or amended return
filed under
| ||||||
| 3 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 4 | September 1, 2004 shall be disallowed. Manufacturer's Purchase | ||||||
| 5 | Credit reported on annual returns due on or after January 1, | ||||||
| 6 | 2005 will be disallowed for periods prior to September 1, 2004.
| ||||||
| 7 | No Manufacturer's
Purchase Credit may be used after September | ||||||
| 8 | 30, 2003 through August 31, 2004 to
satisfy any
tax liability | ||||||
| 9 | imposed under this Act, including any audit liability. | ||||||
| 10 | If the serviceman's average monthly tax liability to
the | ||||||
| 11 | Department does not exceed $200, the Department may authorize | ||||||
| 12 | his
returns to be filed on a quarter annual basis, with the | ||||||
| 13 | return for
January, February and March of a given year being | ||||||
| 14 | due by April 20 of
such year; with the return for April, May | ||||||
| 15 | and June of a given year being
due by July 20 of such year; with | ||||||
| 16 | the return for July, August and
September of a given year being | ||||||
| 17 | due by October 20 of such year, and with
the return for | ||||||
| 18 | October, November and December of a given year being due
by | ||||||
| 19 | January 20 of the following year. | ||||||
| 20 | If the serviceman's average monthly tax liability to
the | ||||||
| 21 | Department does not exceed $50, the Department may authorize | ||||||
| 22 | his
returns to be filed on an annual basis, with the return for | ||||||
| 23 | a given year
being due by January 20 of the following year. | ||||||
| 24 | Such quarter annual and annual returns, as to form and | ||||||
| 25 | substance,
shall be subject to the same requirements as monthly | ||||||
| 26 | returns. | ||||||
| |||||||
| |||||||
| 1 | Notwithstanding any other provision in this Act concerning | ||||||
| 2 | the time within
which a serviceman may file his return, in the | ||||||
| 3 | case of any serviceman who
ceases to engage in a kind of | ||||||
| 4 | business which makes him responsible for filing
returns under | ||||||
| 5 | this Act, such serviceman shall file a final return under this
| ||||||
| 6 | Act with the Department not more than 1 month after | ||||||
| 7 | discontinuing such
business. | ||||||
| 8 | Beginning October 1, 1993, a taxpayer who has an average | ||||||
| 9 | monthly tax
liability of $150,000 or more shall make all | ||||||
| 10 | payments required by rules of the
Department by electronic | ||||||
| 11 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 12 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 13 | all
payments required by rules of the Department by electronic | ||||||
| 14 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 15 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 16 | all payments required by rules of the Department
by electronic | ||||||
| 17 | funds transfer. Beginning October 1, 2000, a taxpayer who has
| ||||||
| 18 | an annual tax liability of $200,000 or more shall make all | ||||||
| 19 | payments required by
rules of the Department by electronic | ||||||
| 20 | funds transfer. The term "annual tax
liability" shall be the | ||||||
| 21 | sum of the taxpayer's liabilities under this Act, and
under all | ||||||
| 22 | other State and local occupation and use tax laws administered | ||||||
| 23 | by the
Department, for the immediately preceding calendar year. | ||||||
| 24 | The term "average
monthly tax liability" means
the sum of the | ||||||
| 25 | taxpayer's liabilities under this Act, and under all other | ||||||
| 26 | State
and local occupation and use tax laws administered by the | ||||||
| |||||||
| |||||||
| 1 | Department, for the
immediately preceding calendar year | ||||||
| 2 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 3 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 4 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 5 | all payments required by rules of the Department by
electronic | ||||||
| 6 | funds transfer. | ||||||
| 7 | Before August 1 of each year beginning in 1993, the | ||||||
| 8 | Department shall
notify all taxpayers required to make payments | ||||||
| 9 | by electronic funds transfer.
All taxpayers required to make | ||||||
| 10 | payments by electronic funds transfer shall make
those payments | ||||||
| 11 | for a minimum of one year beginning on October 1. | ||||||
| 12 | Any taxpayer not required to make payments by electronic | ||||||
| 13 | funds transfer may
make payments by electronic funds transfer | ||||||
| 14 | with the
permission of the Department. | ||||||
| 15 | All taxpayers required to make payment by electronic funds | ||||||
| 16 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 17 | payments by electronic funds
transfer shall make those payments | ||||||
| 18 | in the manner authorized by the Department. | ||||||
| 19 | The Department shall adopt such rules as are necessary to | ||||||
| 20 | effectuate a
program of electronic funds transfer and the | ||||||
| 21 | requirements of this Section. | ||||||
| 22 | Where a serviceman collects the tax with respect to the | ||||||
| 23 | selling price of
tangible personal property which he sells and | ||||||
| 24 | the purchaser thereafter returns
such tangible personal | ||||||
| 25 | property and the serviceman refunds the
selling price thereof | ||||||
| 26 | to the purchaser, such serviceman shall also refund,
to the | ||||||
| |||||||
| |||||||
| 1 | purchaser, the tax so collected from the purchaser. When
filing | ||||||
| 2 | his return for the period in which he refunds such tax to the
| ||||||
| 3 | purchaser, the serviceman may deduct the amount of the tax so | ||||||
| 4 | refunded by
him to the purchaser from any other Service | ||||||
| 5 | Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or | ||||||
| 6 | Use Tax which such serviceman may be
required to pay or remit | ||||||
| 7 | to the Department, as shown by such return,
provided that the | ||||||
| 8 | amount of the tax to be deducted shall previously have
been | ||||||
| 9 | remitted to the Department by such serviceman. If the | ||||||
| 10 | serviceman shall
not previously have remitted the amount of | ||||||
| 11 | such tax to the Department,
he shall be entitled to no | ||||||
| 12 | deduction hereunder upon refunding such tax
to the purchaser. | ||||||
| 13 | If experience indicates such action to be practicable, the | ||||||
| 14 | Department
may prescribe and furnish a combination or joint | ||||||
| 15 | return which will
enable servicemen, who are required to file | ||||||
| 16 | returns
hereunder and also under the Retailers' Occupation Tax | ||||||
| 17 | Act, the Use
Tax Act or the Service Use Tax Act, to furnish all | ||||||
| 18 | the return
information required by all said Acts on the one | ||||||
| 19 | form. | ||||||
| 20 | Where the serviceman has more than one business
registered | ||||||
| 21 | with the Department under separate registrations hereunder,
| ||||||
| 22 | such serviceman shall file separate returns for each
registered | ||||||
| 23 | business. | ||||||
| 24 | Beginning January 1, 1990, each month the Department shall | ||||||
| 25 | pay into
the Local Government Tax Fund the revenue realized for | ||||||
| 26 | the
preceding month from the 1% tax imposed under this Act. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the County and Mass Transit District Fund 4% of the | ||||||
| 3 | revenue realized
for the preceding month from the 6.25% general | ||||||
| 4 | rate on sales of tangible personal property other than aviation | ||||||
| 5 | fuel sold on or after December 1, 2019. This exception for | ||||||
| 6 | aviation fuel only applies for so long as the revenue use | ||||||
| 7 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 8 | binding on the State. | ||||||
| 9 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 10 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 11 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 12 | rate on the selling price of motor fuel and
gasohol. | ||||||
| 13 | Beginning January 1, 1990, each month the Department shall | ||||||
| 14 | pay into
the Local Government Tax Fund 16% of the revenue | ||||||
| 15 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 16 | transfers of
tangible personal property other than aviation | ||||||
| 17 | fuel sold on or after December 1, 2019. This exception for | ||||||
| 18 | aviation fuel only applies for so long as the revenue use | ||||||
| 19 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 20 | binding on the State. | ||||||
| 21 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 22 | month the Department shall pay into the State Aviation Program | ||||||
| 23 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 24 | from the 6.25% general rate on the selling price of aviation | ||||||
| 25 | fuel, less an amount estimated by the Department to be required | ||||||
| 26 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| |||||||
| |||||||
| 1 | under this Act, which amount shall be deposited into the | ||||||
| 2 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 3 | pay moneys into the State Aviation Program Fund and the | ||||||
| 4 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 5 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 6 | U.S.C. 47133 are binding on the State. | ||||||
| 7 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 8 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 9 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 10 | 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 Use Tax | ||||||
| 21 | Act, and the Retailers' Occupation Tax Act an amount equal to | ||||||
| 22 | the average monthly deficit in the Underground Storage Tank | ||||||
| 23 | Fund during the prior year, as certified annually by the | ||||||
| 24 | 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 Use Tax Act, and the Retailers' | ||||||
| |||||||
| |||||||
| 1 | Occupation Tax Act shall not exceed $18,000,000 in any State | ||||||
| 2 | fiscal year. As used in this paragraph, the "average monthly | ||||||
| 3 | deficit" shall be equal to the difference between the average | ||||||
| 4 | monthly claims for payment by the fund and the average monthly | ||||||
| 5 | revenues deposited into the fund, excluding payments made | ||||||
| 6 | 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, the Service | ||||||
| 9 | Use Tax Act, this Act, and the Retailers' Occupation Tax Act, | ||||||
| 10 | each month the Department shall deposit $500,000 into the State | ||||||
| 11 | Crime Laboratory Fund. | ||||||
| 12 | Of the remainder of the moneys received by the Department | ||||||
| 13 | pursuant to
this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 14 | Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on | ||||||
| 15 | and after July 1, 1989, 3.8% thereof
shall be paid into the | ||||||
| 16 | Build Illinois Fund; provided, however, that if in
any fiscal | ||||||
| 17 | year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
| ||||||
| 18 | may be, of the moneys received by the Department and required | ||||||
| 19 | to be paid
into the Build Illinois Fund pursuant to Section 3 | ||||||
| 20 | of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax | ||||||
| 21 | Act, Section 9 of the Service
Use Tax Act, and Section 9 of the | ||||||
| 22 | Service Occupation Tax Act, such Acts
being hereinafter called | ||||||
| 23 | the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case | ||||||
| 24 | may be, of moneys being hereinafter called the "Tax Act
| ||||||
| 25 | Amount", and (2) the amount transferred to the Build Illinois | ||||||
| 26 | Fund from the
State and Local Sales Tax Reform Fund shall be | ||||||
| |||||||
| |||||||
| 1 | less than the Annual
Specified Amount (as defined in Section 3 | ||||||
| 2 | of the Retailers' Occupation Tax
Act), an amount equal to the | ||||||
| 3 | difference shall be immediately paid into the
Build Illinois | ||||||
| 4 | Fund from other moneys received by the Department pursuant
to | ||||||
| 5 | the Tax Acts; and further provided, that if on the last | ||||||
| 6 | business day of
any month the sum of (1) the Tax Act Amount | ||||||
| 7 | required to be deposited into
the Build Illinois Account in the | ||||||
| 8 | Build Illinois Fund during such month and
(2) the amount | ||||||
| 9 | transferred during such month to the Build Illinois Fund
from | ||||||
| 10 | the State and Local Sales Tax Reform Fund shall have been less | ||||||
| 11 | than
1/12 of the Annual Specified Amount, an amount equal to | ||||||
| 12 | the difference
shall be immediately paid into the Build | ||||||
| 13 | Illinois Fund from other moneys
received by the Department | ||||||
| 14 | pursuant to the Tax Acts; and, further provided,
that in no | ||||||
| 15 | event shall the payments required under the preceding proviso
| ||||||
| 16 | result in aggregate payments into the Build Illinois Fund | ||||||
| 17 | pursuant to this
clause (b) for any fiscal year in excess of | ||||||
| 18 | the greater of (i) the Tax Act
Amount or (ii) the Annual | ||||||
| 19 | Specified Amount for such fiscal year; and,
further provided, | ||||||
| 20 | that the amounts payable into the Build Illinois Fund
under | ||||||
| 21 | this clause (b) shall be payable only until such time as the
| ||||||
| 22 | aggregate amount on deposit under each trust indenture securing | ||||||
| 23 | Bonds
issued and outstanding pursuant to the Build Illinois | ||||||
| 24 | Bond Act is
sufficient, taking into account any future | ||||||
| 25 | investment income, to fully
provide, in accordance with such | ||||||
| 26 | indenture, for the defeasance of or the
payment of the | ||||||
| |||||||
| |||||||
| 1 | principal of, premium, if any, and interest on the Bonds
| ||||||
| 2 | secured by such indenture and on any Bonds expected to be | ||||||
| 3 | issued thereafter
and all fees and costs payable with respect | ||||||
| 4 | thereto, all as certified by
the Director of the
Bureau of the | ||||||
| 5 | Budget (now Governor's Office of Management and Budget). If
on | ||||||
| 6 | the last business day of
any month in which Bonds are | ||||||
| 7 | outstanding pursuant to the Build Illinois
Bond Act, the | ||||||
| 8 | aggregate of the moneys deposited
in the Build Illinois Bond | ||||||
| 9 | Account in the Build Illinois Fund in such month
shall be less | ||||||
| 10 | than the amount required to be transferred in such month from
| ||||||
| 11 | the Build Illinois Bond Account to the Build Illinois Bond | ||||||
| 12 | Retirement and
Interest Fund pursuant to Section 13 of the | ||||||
| 13 | Build Illinois Bond Act, an
amount equal to such deficiency | ||||||
| 14 | shall be immediately paid
from other moneys received by the | ||||||
| 15 | Department pursuant to the Tax Acts
to the Build Illinois Fund; | ||||||
| 16 | provided, however, that any amounts paid to the
Build Illinois | ||||||
| 17 | Fund in any fiscal year pursuant to this sentence shall be
| ||||||
| 18 | deemed to constitute payments pursuant to clause (b) of the | ||||||
| 19 | preceding
sentence and shall reduce the amount otherwise | ||||||
| 20 | payable for such fiscal year
pursuant to clause (b) of the | ||||||
| 21 | preceding sentence. The moneys received by
the Department | ||||||
| 22 | pursuant to this Act and required to be deposited into the
| ||||||
| 23 | Build Illinois Fund are subject to the pledge, claim and charge | ||||||
| 24 | set forth
in Section 12 of the Build Illinois Bond Act. | ||||||
| 25 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 26 | as provided in
the preceding paragraph or in any amendment | ||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 4 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 5 | in
excess of the sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 6 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 7 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 8 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 9 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 10 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 13 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | (g) of Section 13
of the Metropolitan Pier and Exposition | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | Authority Act, plus cumulative
deficiencies in the deposits | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | required under this Section for previous
months and years, | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | shall be deposited into the McCormick Place Expansion
Project | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | Fund, until the full amount requested for the fiscal year, but | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | not
in excess of the amount specified above as "Total Deposit", | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | has been deposited. | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | Subject to payment of amounts into the Capital Projects | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | Fund, the Build Illinois Fund, and the McCormick Place | ||||||
| 2 | Expansion Project Fund pursuant to the preceding paragraphs or | ||||||
| 3 | in any amendments thereto hereafter enacted, for aviation fuel | ||||||
| 4 | sold on or after December 1, 2019, the Department shall each | ||||||
| 5 | month deposit into the Aviation Fuel Sales Tax Refund Fund an | ||||||
| 6 | amount estimated by the Department to be required for refunds | ||||||
| 7 | of the 80% portion of the tax on aviation fuel under this Act. | ||||||
| 8 | The Department shall only deposit moneys into the Aviation Fuel | ||||||
| 9 | Sales Tax Refund Fund under this paragraph for so long as the | ||||||
| 10 | revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. | ||||||
| 11 | 47133 are binding on the State. | ||||||
| 12 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 13 | and the
McCormick
Place Expansion Project Fund
pursuant to the | ||||||
| 14 | preceding paragraphs or in any amendments thereto hereafter
| ||||||
| 15 | enacted, beginning July 1, 1993 and ending on September 30, | ||||||
| 16 | 2013, the Department shall each month pay into the
Illinois Tax | ||||||
| 17 | Increment Fund 0.27% of 80% of the net revenue realized for the
| ||||||
| 18 | preceding month from the 6.25% general rate on the selling | ||||||
| 19 | price of tangible
personal property. | ||||||
| 20 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 21 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 22 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 23 | enacted, beginning with the receipt of the first
report of | ||||||
| 24 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 25 | period, the Department shall each month pay into the Energy | ||||||
| 26 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| |||||||
| |||||||
| 1 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 2 | that was sold to an eligible business.
For purposes of this | ||||||
| 3 | paragraph, the term "eligible business" means a new
electric | ||||||
| 4 | generating facility certified pursuant to Section 605-332 of | ||||||
| 5 | the
Department of Commerce and
Economic Opportunity Law of the | ||||||
| 6 | Civil Administrative
Code of Illinois. | ||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 8 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 9 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 10 | the preceding paragraphs or in any amendments to this Section | ||||||
| 11 | hereafter enacted, beginning on the first day of the first | ||||||
| 12 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 13 | effective date of Public Act 98-1098), each month, from the | ||||||
| 14 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 15 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 16 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 17 | the Department shall pay into the Tax Compliance and | ||||||
| 18 | Administration Fund, to be used, subject to appropriation, to | ||||||
| 19 | fund additional auditors and compliance personnel at the | ||||||
| 20 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 21 | the cash receipts collected during the preceding fiscal year by | ||||||
| 22 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 23 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 24 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 25 | and use taxes administered by the Department. | ||||||
| 26 | Subject to payments of amounts into the Build Illinois | ||||||
| |||||||
| |||||||
| 1 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 2 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 3 | Compliance and Administration Fund as provided in this Section, | ||||||
| 4 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 5 | into the Downstate Public Transportation Fund the moneys | ||||||
| 6 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 7 | Public Transportation Act. | ||||||
| 8 | Subject to successful execution and delivery of a | ||||||
| 9 | public-private agreement between the public agency and private | ||||||
| 10 | entity and completion of the civic build, beginning on July 1, | ||||||
| 11 | 2023, of the remainder of the moneys received by the Department | ||||||
| 12 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 13 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 14 | the following specified deposits in the aggregate from | ||||||
| 15 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 16 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 17 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 18 | for distribution consistent with the Public-Private | ||||||
| 19 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 20 | The moneys received by the Department pursuant to this Act and | ||||||
| 21 | required to be deposited into the Civic and Transit | ||||||
| 22 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
| 23 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
| 24 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
| 25 | this paragraph, "civic build", "private entity", | ||||||
| 26 | "public-private agreement", and "public agency" have the | ||||||
| |||||||
| |||||||
| 1 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 2 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 3 | Fiscal Year............................Total Deposit | ||||||
| 4 | 2024....................................$200,000,000 | ||||||
| 5 | 2025....................................$206,000,000 | ||||||
| 6 | 2026....................................$212,200,000 | ||||||
| 7 | 2027....................................$218,500,000 | ||||||
| 8 | 2028....................................$225,100,000 | ||||||
| 9 | 2029....................................$288,700,000 | ||||||
| 10 | 2030....................................$298,900,000 | ||||||
| 11 | 2031....................................$309,300,000 | ||||||
| 12 | 2032....................................$320,100,000 | ||||||
| 13 | 2033....................................$331,200,000 | ||||||
| 14 | 2034....................................$341,200,000 | ||||||
| 15 | 2035....................................$351,400,000 | ||||||
| 16 | 2036....................................$361,900,000 | ||||||
| 17 | 2037....................................$372,800,000 | ||||||
| 18 | 2038....................................$384,000,000 | ||||||
| 19 | 2039....................................$395,500,000 | ||||||
| 20 | 2040....................................$407,400,000 | ||||||
| 21 | 2041....................................$419,600,000 | ||||||
| 22 | 2042....................................$432,200,000 | ||||||
| 23 | 2043....................................$445,100,000 | ||||||
| 24 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 25 | the payment of amounts into the County and Mass Transit | ||||||
| 26 | District Fund, the Local Government Tax Fund, the Build | ||||||
| |||||||
| |||||||
| 1 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
| 2 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
| 3 | and the Tax Compliance and Administration Fund as provided in | ||||||
| 4 | this Section, the Department shall pay each month into the Road | ||||||
| 5 | Fund the amount estimated to represent 16% of the net revenue | ||||||
| 6 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
| 7 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
| 8 | payment of amounts into the County and Mass Transit District | ||||||
| 9 | Fund, the Local Government Tax Fund, the Build Illinois Fund, | ||||||
| 10 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 11 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 12 | Compliance and Administration Fund as provided in this Section, | ||||||
| 13 | the Department shall pay each month into the Road Fund the | ||||||
| 14 | amount estimated to represent 32% of the net revenue realized | ||||||
| 15 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 16 | July 1, 2023 and until July 1, 2024, subject to the payment of | ||||||
| 17 | amounts into the County and Mass Transit District Fund, the | ||||||
| 18 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| 19 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 20 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 21 | Compliance and Administration Fund as provided in this Section, | ||||||
| 22 | the Department shall pay each month into the Road Fund the | ||||||
| 23 | amount estimated to represent 48% of the net revenue realized | ||||||
| 24 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 25 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
| 26 | amounts into the County and Mass Transit District Fund, the | ||||||
| |||||||
| |||||||
| 1 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| 2 | 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 64% of the net revenue realized | ||||||
| 7 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 8 | July 1, 2025, subject to the payment of amounts into the County | ||||||
| 9 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
| 10 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 11 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 12 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 13 | Fund as provided in this Section, the Department shall pay each | ||||||
| 14 | month into the Road Fund the amount estimated to represent 80% | ||||||
| 15 | of the net revenue realized from the taxes imposed on motor | ||||||
| 16 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
| 17 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
| 18 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
| 19 | Section 3-40 of the Use Tax Act. | ||||||
| 20 | Of the remainder of the moneys received by the Department | ||||||
| 21 | pursuant to this
Act, 75% shall be paid into the General | ||||||
| 22 | Revenue Fund of the State Treasury and 25% shall be reserved in | ||||||
| 23 | a special account and used only for the transfer to the Common | ||||||
| 24 | School Fund as part of the monthly transfer from the General | ||||||
| 25 | Revenue Fund in accordance with Section 8a of the State Finance | ||||||
| 26 | Act. | ||||||
| |||||||
| |||||||
| 1 | The Department may, upon separate written notice to a | ||||||
| 2 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 3 | Department on a form
prescribed by the Department within not | ||||||
| 4 | less than 60 days after receipt
of the notice an annual | ||||||
| 5 | information return for the tax year specified in
the notice. | ||||||
| 6 | Such annual return to the Department shall include a
statement | ||||||
| 7 | of gross receipts as shown by the taxpayer's last Federal | ||||||
| 8 | income
tax return. If the total receipts of the business as | ||||||
| 9 | reported in the
Federal income tax return do not agree with the | ||||||
| 10 | gross receipts reported to
the Department of Revenue for the | ||||||
| 11 | same period, the taxpayer shall attach
to his annual return a | ||||||
| 12 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 13 | reasons for the difference. The taxpayer's annual
return to the | ||||||
| 14 | Department shall also disclose the cost of goods sold by
the | ||||||
| 15 | taxpayer during the year covered by such return, opening and | ||||||
| 16 | closing
inventories of such goods for such year, cost of goods | ||||||
| 17 | used from stock
or taken from stock and given away by the | ||||||
| 18 | taxpayer during such year, pay
roll information of the | ||||||
| 19 | taxpayer's business during such year and any
additional | ||||||
| 20 | reasonable information which the Department deems would be
| ||||||
| 21 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 22 | or annual
returns filed by such taxpayer as hereinbefore | ||||||
| 23 | provided for in this
Section. | ||||||
| 24 | If the annual information return required by this Section | ||||||
| 25 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 26 | as follows: | ||||||
| |||||||
| |||||||
| 1 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 2 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 3 | taxpayer
under this Act during the period to be covered by | ||||||
| 4 | the annual return
for each month or fraction of a month | ||||||
| 5 | until such return is filed as
required, the penalty to be | ||||||
| 6 | assessed and collected in the same manner
as any other | ||||||
| 7 | penalty provided for in this Act. | ||||||
| 8 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 9 | be liable for a
penalty as described in Section 3-4 of the | ||||||
| 10 | Uniform Penalty and Interest Act. | ||||||
| 11 | The chief executive officer, proprietor, owner or highest | ||||||
| 12 | ranking
manager shall sign the annual return to certify the | ||||||
| 13 | accuracy of the
information contained therein. Any person who | ||||||
| 14 | willfully signs the
annual return containing false or | ||||||
| 15 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 16 | accordingly. The annual return form prescribed
by the | ||||||
| 17 | Department shall include a warning that the person signing the
| ||||||
| 18 | return may be liable for perjury. | ||||||
| 19 | The foregoing portion of this Section concerning the filing | ||||||
| 20 | of an
annual information return shall not apply to a serviceman | ||||||
| 21 | who is not
required to file an income tax return with the | ||||||
| 22 | United States Government. | ||||||
| 23 | As soon as possible after the first day of each month, upon | ||||||
| 24 | certification
of the Department of Revenue, the Comptroller | ||||||
| 25 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 26 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| |||||||
| |||||||
| 1 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 2 | for the second preceding month.
Beginning April 1, 2000, this | ||||||
| 3 | transfer is no longer required
and shall not be made. | ||||||
| 4 | Net revenue realized for a month shall be the revenue | ||||||
| 5 | collected by the State
pursuant to this Act, less the amount | ||||||
| 6 | paid out during that month as
refunds to taxpayers for | ||||||
| 7 | overpayment of liability. | ||||||
| 8 | For greater simplicity of administration, it shall be | ||||||
| 9 | permissible for
manufacturers, importers and wholesalers whose | ||||||
| 10 | products are sold by numerous
servicemen in Illinois, and who | ||||||
| 11 | wish to do so, to
assume the responsibility for accounting and | ||||||
| 12 | paying to the Department
all tax accruing under this Act with | ||||||
| 13 | respect to such sales, if the
servicemen who are affected do | ||||||
| 14 | not make written objection to the
Department to this | ||||||
| 15 | arrangement. | ||||||
| 16 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 17 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 18 | 15, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 19 | 25-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 20 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 21 | Section 15-25. The Retailers' Occupation Tax Act is amended | ||||||
| 22 | by changing Section 3 as follows:
| ||||||
| 23 | (35 ILCS 120/3) (from Ch. 120, par. 442)
| ||||||
| 24 | Sec. 3. Except as provided in this Section, on or before | ||||||
| |||||||
| |||||||
| 1 | the twentieth
day of each calendar month, every person engaged | ||||||
| 2 | in the business of
selling tangible personal property at retail | ||||||
| 3 | in this State during the
preceding calendar month shall file a | ||||||
| 4 | return with the Department, stating: | ||||||
| 5 | 1. The name of the seller; | ||||||
| 6 | 2. His residence address and the address of his | ||||||
| 7 | principal place of
business and the address of the | ||||||
| 8 | principal place of business (if that is
a different | ||||||
| 9 | address) from which he engages in the business of selling
| ||||||
| 10 | tangible personal property at retail in this State; | ||||||
| 11 | 3. Total amount of receipts received by him during the | ||||||
| 12 | preceding
calendar month or quarter, as the case may be, | ||||||
| 13 | from sales of tangible
personal property, and from services | ||||||
| 14 | furnished, by him during such
preceding calendar month or | ||||||
| 15 | quarter; | ||||||
| 16 | 4. Total amount received by him during the preceding | ||||||
| 17 | calendar month or
quarter on charge and time sales of | ||||||
| 18 | tangible personal property, and from
services furnished, | ||||||
| 19 | by him prior to the month or quarter for which the return
| ||||||
| 20 | is filed; | ||||||
| 21 | 5. Deductions allowed by law; | ||||||
| 22 | 6. Gross receipts which were received by him during the | ||||||
| 23 | preceding
calendar month or quarter and upon the basis of | ||||||
| 24 | which the tax is imposed; | ||||||
| 25 | 7. The amount of credit provided in Section 2d of this | ||||||
| 26 | Act; | ||||||
| |||||||
| |||||||
| 1 | 8. The amount of tax due; | ||||||
| 2 | 9. The signature of the taxpayer; and | ||||||
| 3 | 10. Such other reasonable information as the | ||||||
| 4 | Department may require. | ||||||
| 5 | On and after January 1, 2018, except for returns for motor | ||||||
| 6 | vehicles, watercraft, aircraft, and trailers that are required | ||||||
| 7 | to be registered with an agency of this State, with respect to | ||||||
| 8 | retailers whose annual gross receipts average $20,000 or more, | ||||||
| 9 | all returns required to be filed pursuant to this Act shall be | ||||||
| 10 | filed electronically. Retailers who demonstrate that they do | ||||||
| 11 | not have access to the Internet or demonstrate hardship in | ||||||
| 12 | filing electronically may petition the Department to waive the | ||||||
| 13 | electronic filing requirement. | ||||||
| 14 | If a taxpayer fails to sign a return within 30 days after | ||||||
| 15 | the proper notice
and demand for signature by the Department, | ||||||
| 16 | the return shall be considered
valid and any amount shown to be | ||||||
| 17 | due on the return shall be deemed assessed. | ||||||
| 18 | Each return shall be accompanied by the statement of | ||||||
| 19 | prepaid tax issued
pursuant to Section 2e for which credit is | ||||||
| 20 | claimed. | ||||||
| 21 | Prior to October 1, 2003, and on and after September 1, | ||||||
| 22 | 2004 a retailer may accept a Manufacturer's Purchase
Credit
| ||||||
| 23 | certification from a purchaser in satisfaction of Use Tax
as | ||||||
| 24 | provided in Section 3-85 of the Use Tax Act if the purchaser | ||||||
| 25 | provides the
appropriate documentation as required by Section | ||||||
| 26 | 3-85
of the Use Tax Act. A Manufacturer's Purchase Credit
| ||||||
| |||||||
| |||||||
| 1 | certification, accepted by a retailer prior to October 1, 2003 | ||||||
| 2 | and on and after September 1, 2004 as provided
in
Section 3-85 | ||||||
| 3 | of the Use Tax Act, may be used by that retailer to
satisfy | ||||||
| 4 | Retailers' Occupation Tax liability in the amount claimed in
| ||||||
| 5 | the certification, not to exceed 6.25% of the receipts
subject | ||||||
| 6 | to tax from a qualifying purchase. A Manufacturer's Purchase | ||||||
| 7 | Credit
reported on any original or amended return
filed under
| ||||||
| 8 | this Act after October 20, 2003 for reporting periods prior to | ||||||
| 9 | September 1, 2004 shall be disallowed. Manufacturer's | ||||||
| 10 | Purchaser Credit reported on annual returns due on or after | ||||||
| 11 | January 1, 2005 will be disallowed for periods prior to | ||||||
| 12 | September 1, 2004. No Manufacturer's
Purchase Credit may be | ||||||
| 13 | used after September 30, 2003 through August 31, 2004 to
| ||||||
| 14 | satisfy any
tax liability imposed under this Act, including any | ||||||
| 15 | audit liability. | ||||||
| 16 | The Department may require returns to be filed on a | ||||||
| 17 | quarterly basis.
If so required, a return for each calendar | ||||||
| 18 | quarter shall be filed on or
before the twentieth day of the | ||||||
| 19 | calendar month following the end of such
calendar quarter. The | ||||||
| 20 | taxpayer shall also file a return with the
Department for each | ||||||
| 21 | of the first two months of each calendar quarter, on or
before | ||||||
| 22 | the twentieth day of the following calendar month, stating: | ||||||
| 23 | 1. The name of the seller; | ||||||
| 24 | 2. The address of the principal place of business from | ||||||
| 25 | which he engages
in the business of selling tangible | ||||||
| 26 | personal property at retail in this State; | ||||||
| |||||||
| |||||||
| 1 | 3. The total amount of taxable receipts received by him | ||||||
| 2 | during the
preceding calendar month from sales of tangible | ||||||
| 3 | personal property by him
during such preceding calendar | ||||||
| 4 | month, including receipts from charge and
time sales, but | ||||||
| 5 | less all deductions allowed by law; | ||||||
| 6 | 4. The amount of credit provided in Section 2d of this | ||||||
| 7 | Act; | ||||||
| 8 | 5. The amount of tax due; and | ||||||
| 9 | 6. Such other reasonable information as the Department | ||||||
| 10 | may
require. | ||||||
| 11 | Every person engaged in the business of selling aviation | ||||||
| 12 | fuel at retail in this State during the preceding calendar | ||||||
| 13 | month shall, instead of reporting and paying tax as otherwise | ||||||
| 14 | required by this Section, report and pay such tax on a separate | ||||||
| 15 | aviation fuel tax return. The requirements related to the | ||||||
| 16 | return shall be as otherwise provided in this Section. | ||||||
| 17 | Notwithstanding any other provisions of this Act to the | ||||||
| 18 | contrary, retailers selling aviation fuel shall file all | ||||||
| 19 | aviation fuel tax returns and shall make all aviation fuel tax | ||||||
| 20 | payments by electronic means in the manner and form required by | ||||||
| 21 | the Department. For purposes of this Section, "aviation fuel" | ||||||
| 22 | means jet fuel and aviation gasoline. | ||||||
| 23 | Beginning on October 1, 2003, any person who is not a | ||||||
| 24 | licensed
distributor, importing distributor, or manufacturer, | ||||||
| 25 | as defined in the Liquor
Control Act of 1934, but is engaged in | ||||||
| 26 | the business of
selling, at retail, alcoholic liquor
shall file | ||||||
| |||||||
| |||||||
| 1 | a statement with the Department of Revenue, in a format
and at | ||||||
| 2 | a time prescribed by the Department, showing the total amount | ||||||
| 3 | paid for
alcoholic liquor purchased during the preceding month | ||||||
| 4 | and such other
information as is reasonably required by the | ||||||
| 5 | Department.
The Department may adopt rules to require
that this | ||||||
| 6 | statement be filed in an electronic or telephonic format. Such | ||||||
| 7 | rules
may provide for exceptions from the filing requirements | ||||||
| 8 | of this paragraph. For
the
purposes of this
paragraph, the term | ||||||
| 9 | "alcoholic liquor" shall have the meaning prescribed in the
| ||||||
| 10 | Liquor Control Act of 1934. | ||||||
| 11 | Beginning on October 1, 2003, every distributor, importing | ||||||
| 12 | distributor, and
manufacturer of alcoholic liquor as defined in | ||||||
| 13 | the Liquor Control Act of 1934,
shall file a
statement with the | ||||||
| 14 | Department of Revenue, no later than the 10th day of the
month | ||||||
| 15 | for the
preceding month during which transactions occurred, by | ||||||
| 16 | electronic means,
showing the
total amount of gross receipts | ||||||
| 17 | from the sale of alcoholic liquor sold or
distributed during
| ||||||
| 18 | the preceding month to purchasers; identifying the purchaser to | ||||||
| 19 | whom it was
sold or
distributed; the purchaser's tax | ||||||
| 20 | registration number; and such other
information
reasonably | ||||||
| 21 | required by the Department. A distributor, importing | ||||||
| 22 | distributor, or manufacturer of alcoholic liquor must | ||||||
| 23 | personally deliver, mail, or provide by electronic means to | ||||||
| 24 | each retailer listed on the monthly statement a report | ||||||
| 25 | containing a cumulative total of that distributor's, importing | ||||||
| 26 | distributor's, or manufacturer's total sales of alcoholic | ||||||
| |||||||
| |||||||
| 1 | liquor to that retailer no later than the 10th day of the month | ||||||
| 2 | for the preceding month during which the transaction occurred. | ||||||
| 3 | The distributor, importing distributor, or manufacturer shall | ||||||
| 4 | notify the retailer as to the method by which the distributor, | ||||||
| 5 | importing distributor, or manufacturer will provide the sales | ||||||
| 6 | information. If the retailer is unable to receive the sales | ||||||
| 7 | information by electronic means, the distributor, importing | ||||||
| 8 | distributor, or manufacturer shall furnish the sales | ||||||
| 9 | information by personal delivery or by mail. For purposes of | ||||||
| 10 | this paragraph, the term "electronic means" includes, but is | ||||||
| 11 | not limited to, the use of a secure Internet website, e-mail, | ||||||
| 12 | or facsimile. | ||||||
| 13 | If a total amount of less than $1 is payable, refundable or | ||||||
| 14 | creditable,
such amount shall be disregarded if it is less than | ||||||
| 15 | 50 cents and shall be
increased to $1 if it is 50 cents or more. | ||||||
| 16 | Notwithstanding any other provision of this Act to the | ||||||
| 17 | contrary, retailers subject to tax on cannabis shall file all | ||||||
| 18 | cannabis tax returns and shall make all cannabis tax payments | ||||||
| 19 | by electronic means in the manner and form required by the | ||||||
| 20 | Department. | ||||||
| 21 | Beginning October 1, 1993,
a taxpayer who has an average | ||||||
| 22 | monthly tax liability of $150,000 or more shall
make all | ||||||
| 23 | payments required by rules of the
Department by electronic | ||||||
| 24 | funds transfer. Beginning October 1, 1994, a taxpayer
who has | ||||||
| 25 | an average monthly tax liability of $100,000 or more shall make | ||||||
| 26 | all
payments required by rules of the Department by electronic | ||||||
| |||||||
| |||||||
| 1 | funds transfer.
Beginning October 1, 1995, a taxpayer who has | ||||||
| 2 | an average monthly tax liability
of $50,000 or more shall make | ||||||
| 3 | all
payments required by rules of the Department by electronic | ||||||
| 4 | funds transfer.
Beginning October 1, 2000, a taxpayer who has | ||||||
| 5 | an annual tax liability of
$200,000 or more shall make all | ||||||
| 6 | payments required by rules of the Department by
electronic | ||||||
| 7 | funds transfer. The term "annual tax liability" shall be the | ||||||
| 8 | sum of
the taxpayer's liabilities under this Act, and under all | ||||||
| 9 | other State and local
occupation and use tax laws administered | ||||||
| 10 | by the Department, for the immediately
preceding calendar year.
| ||||||
| 11 | The term "average monthly tax liability" shall be the sum of | ||||||
| 12 | the
taxpayer's liabilities under this
Act, and under all other | ||||||
| 13 | State and local occupation and use tax
laws administered by the | ||||||
| 14 | Department, for the immediately preceding calendar
year | ||||||
| 15 | divided by 12.
Beginning on October 1, 2002, a taxpayer who has | ||||||
| 16 | a tax liability in the
amount set forth in subsection (b) of | ||||||
| 17 | Section 2505-210 of the Department of
Revenue Law shall make | ||||||
| 18 | all payments required by rules of the Department by
electronic | ||||||
| 19 | funds transfer. | ||||||
| 20 | Before August 1 of each year beginning in 1993, the | ||||||
| 21 | Department shall
notify all taxpayers required to make payments | ||||||
| 22 | by electronic funds
transfer. All taxpayers
required to make | ||||||
| 23 | payments by electronic funds transfer shall make those
payments | ||||||
| 24 | for
a minimum of one year beginning on October 1. | ||||||
| 25 | Any taxpayer not required to make payments by electronic | ||||||
| 26 | funds transfer may
make payments by electronic funds transfer | ||||||
| |||||||
| |||||||
| 1 | with
the permission of the Department. | ||||||
| 2 | All taxpayers required to make payment by electronic funds | ||||||
| 3 | transfer and
any taxpayers authorized to voluntarily make | ||||||
| 4 | payments by electronic funds
transfer shall make those payments | ||||||
| 5 | in the manner authorized by the Department. | ||||||
| 6 | The Department shall adopt such rules as are necessary to | ||||||
| 7 | effectuate a
program of electronic funds transfer and the | ||||||
| 8 | requirements of this Section. | ||||||
| 9 | Any amount which is required to be shown or reported on any | ||||||
| 10 | return or
other document under this Act shall, if such amount | ||||||
| 11 | is not a whole-dollar
amount, be increased to the nearest | ||||||
| 12 | whole-dollar amount in any case where
the fractional part of a | ||||||
| 13 | dollar is 50 cents or more, and decreased to the
nearest | ||||||
| 14 | whole-dollar amount where the fractional part of a dollar is | ||||||
| 15 | less
than 50 cents. | ||||||
| 16 | If the retailer is otherwise required to file a monthly | ||||||
| 17 | return and if the
retailer's average monthly tax liability to | ||||||
| 18 | the Department does not exceed
$200, the Department may | ||||||
| 19 | authorize his returns to be filed on a quarter
annual basis, | ||||||
| 20 | with the return for January, February and March of a given
year | ||||||
| 21 | being due by April 20 of such year; with the return for April, | ||||||
| 22 | May and
June of a given year being due by July 20 of such year; | ||||||
| 23 | with the return for
July, August and September of a given year | ||||||
| 24 | being due by October 20 of such
year, and with the return for | ||||||
| 25 | October, November and December of a given
year being due by | ||||||
| 26 | January 20 of the following year. | ||||||
| |||||||
| |||||||
| 1 | If the retailer is otherwise required to file a monthly or | ||||||
| 2 | quarterly
return and if the retailer's average monthly tax | ||||||
| 3 | liability with the
Department does not exceed $50, the | ||||||
| 4 | Department may authorize his returns to
be filed on an annual | ||||||
| 5 | basis, with the return for a given year being due by
January 20 | ||||||
| 6 | of the following year. | ||||||
| 7 | Such quarter annual and annual returns, as to form and | ||||||
| 8 | substance,
shall be subject to the same requirements as monthly | ||||||
| 9 | returns. | ||||||
| 10 | Notwithstanding any other provision in this Act concerning | ||||||
| 11 | the time
within which a retailer may file his return, in the | ||||||
| 12 | case of any retailer
who ceases to engage in a kind of business | ||||||
| 13 | which makes him responsible
for filing returns under this Act, | ||||||
| 14 | such retailer shall file a final
return under this Act with the | ||||||
| 15 | Department not more than one month after
discontinuing such | ||||||
| 16 | business. | ||||||
| 17 | Where the same person has more than one business registered | ||||||
| 18 | with the
Department under separate registrations under this | ||||||
| 19 | Act, such person may
not file each return that is due as a | ||||||
| 20 | single return covering all such
registered businesses, but | ||||||
| 21 | shall file separate returns for each such
registered business. | ||||||
| 22 | In addition, with respect to motor vehicles, watercraft,
| ||||||
| 23 | aircraft, and trailers that are required to be registered with | ||||||
| 24 | an agency of
this State, except as otherwise provided in this | ||||||
| 25 | Section, every
retailer selling this kind of tangible personal | ||||||
| 26 | property shall file,
with the Department, upon a form to be | ||||||
| |||||||
| |||||||
| 1 | prescribed and supplied by the
Department, a separate return | ||||||
| 2 | for each such item of tangible personal
property which the | ||||||
| 3 | retailer sells, except that if, in the same
transaction, (i) a | ||||||
| 4 | retailer of aircraft, watercraft, motor vehicles or
trailers | ||||||
| 5 | transfers more than one aircraft, watercraft, motor
vehicle or | ||||||
| 6 | trailer to another aircraft, watercraft, motor vehicle
| ||||||
| 7 | retailer or trailer retailer for the purpose of resale
or (ii) | ||||||
| 8 | a retailer of aircraft, watercraft, motor vehicles, or trailers
| ||||||
| 9 | transfers more than one aircraft, watercraft, motor vehicle, or | ||||||
| 10 | trailer to a
purchaser for use as a qualifying rolling stock as | ||||||
| 11 | provided in Section 2-5 of
this Act, then
that seller may | ||||||
| 12 | report the transfer of all aircraft,
watercraft, motor vehicles | ||||||
| 13 | or trailers involved in that transaction to the
Department on | ||||||
| 14 | the same uniform invoice-transaction reporting return form. | ||||||
| 15 | For
purposes of this Section, "watercraft" means a Class 2, | ||||||
| 16 | Class 3, or Class 4
watercraft as defined in Section 3-2 of the | ||||||
| 17 | Boat Registration and Safety Act, a
personal watercraft, or any | ||||||
| 18 | boat equipped with an inboard motor. | ||||||
| 19 | In addition, with respect to motor vehicles, watercraft, | ||||||
| 20 | aircraft, and trailers that are required to be registered with | ||||||
| 21 | an agency of this State, every person who is engaged in the | ||||||
| 22 | business of leasing or renting such items and who, in | ||||||
| 23 | connection with such business, sells any such item to a | ||||||
| 24 | retailer for the purpose of resale is, notwithstanding any | ||||||
| 25 | other provision of this Section to the contrary, authorized to | ||||||
| 26 | meet the return-filing requirement of this Act by reporting the | ||||||
| |||||||
| |||||||
| 1 | transfer of all the aircraft, watercraft, motor vehicles, or | ||||||
| 2 | trailers transferred for resale during a month to the | ||||||
| 3 | Department on the same uniform invoice-transaction reporting | ||||||
| 4 | return form on or before the 20th of the month following the | ||||||
| 5 | month in which the transfer takes place. Notwithstanding any | ||||||
| 6 | other provision of this Act to the contrary, all returns filed | ||||||
| 7 | under this paragraph must be filed by electronic means in the | ||||||
| 8 | manner and form as required by the Department. | ||||||
| 9 | Any retailer who sells only motor vehicles, watercraft,
| ||||||
| 10 | aircraft, or trailers that are required to be registered with | ||||||
| 11 | an agency of
this State, so that all
retailers' occupation tax | ||||||
| 12 | liability is required to be reported, and is
reported, on such | ||||||
| 13 | transaction reporting returns and who is not otherwise
required | ||||||
| 14 | to file monthly or quarterly returns, need not file monthly or
| ||||||
| 15 | quarterly returns. However, those retailers shall be required | ||||||
| 16 | to
file returns on an annual basis. | ||||||
| 17 | The transaction reporting return, in the case of motor | ||||||
| 18 | vehicles
or trailers that are required to be registered with an | ||||||
| 19 | agency of this
State, shall
be the same document as the Uniform | ||||||
| 20 | Invoice referred to in Section 5-402
of the Illinois Vehicle | ||||||
| 21 | Code and must show the name and address of the
seller; the name | ||||||
| 22 | and address of the purchaser; the amount of the selling
price | ||||||
| 23 | including the amount allowed by the retailer for traded-in
| ||||||
| 24 | property, if any; the amount allowed by the retailer for the | ||||||
| 25 | traded-in
tangible personal property, if any, to the extent to | ||||||
| 26 | which Section 1 of
this Act allows an exemption for the value | ||||||
| |||||||
| |||||||
| 1 | of traded-in property; the
balance payable after deducting such | ||||||
| 2 | trade-in allowance from the total
selling price; the amount of | ||||||
| 3 | tax due from the retailer with respect to
such transaction; the | ||||||
| 4 | amount of tax collected from the purchaser by the
retailer on | ||||||
| 5 | such transaction (or satisfactory evidence that such tax is
not | ||||||
| 6 | due in that particular instance, if that is claimed to be the | ||||||
| 7 | fact);
the place and date of the sale; a sufficient | ||||||
| 8 | identification of the
property sold; such other information as | ||||||
| 9 | is required in Section 5-402 of
the Illinois Vehicle Code, and | ||||||
| 10 | such other information as the Department
may reasonably | ||||||
| 11 | require. | ||||||
| 12 | The transaction reporting return in the case of watercraft
| ||||||
| 13 | or aircraft must show
the name and address of the seller; the | ||||||
| 14 | name and address of the
purchaser; the amount of the selling | ||||||
| 15 | price including the amount allowed
by the retailer for | ||||||
| 16 | traded-in property, if any; the amount allowed by
the retailer | ||||||
| 17 | for the traded-in tangible personal property, if any, to
the | ||||||
| 18 | extent to which Section 1 of this Act allows an exemption for | ||||||
| 19 | the
value of traded-in property; the balance payable after | ||||||
| 20 | deducting such
trade-in allowance from the total selling price; | ||||||
| 21 | the amount of tax due
from the retailer with respect to such | ||||||
| 22 | transaction; the amount of tax
collected from the purchaser by | ||||||
| 23 | the retailer on such transaction (or
satisfactory evidence that | ||||||
| 24 | such tax is not due in that particular
instance, if that is | ||||||
| 25 | claimed to be the fact); the place and date of the
sale, a | ||||||
| 26 | sufficient identification of the property sold, and such other
| ||||||
| |||||||
| |||||||
| 1 | information as the Department may reasonably require. | ||||||
| 2 | Such transaction reporting return shall be filed not later | ||||||
| 3 | than 20
days after the day of delivery of the item that is | ||||||
| 4 | being sold, but may
be filed by the retailer at any time sooner | ||||||
| 5 | than that if he chooses to
do so. The transaction reporting | ||||||
| 6 | return and tax remittance or proof of
exemption from the | ||||||
| 7 | Illinois use tax may be transmitted to the Department
by way of | ||||||
| 8 | the State agency with which, or State officer with whom the
| ||||||
| 9 | tangible personal property must be titled or registered (if | ||||||
| 10 | titling or
registration is required) if the Department and such | ||||||
| 11 | agency or State
officer determine that this procedure will | ||||||
| 12 | expedite the processing of
applications for title or | ||||||
| 13 | registration. | ||||||
| 14 | With each such transaction reporting return, the retailer | ||||||
| 15 | shall remit
the proper amount of tax due (or shall submit | ||||||
| 16 | satisfactory evidence that
the sale is not taxable if that is | ||||||
| 17 | the case), to the Department or its
agents, whereupon the | ||||||
| 18 | Department shall issue, in the purchaser's name, a
use tax | ||||||
| 19 | receipt (or a certificate of exemption if the Department is
| ||||||
| 20 | satisfied that the particular sale is tax exempt) which such | ||||||
| 21 | purchaser
may submit to the agency with which, or State officer | ||||||
| 22 | with whom, he must
title or register the tangible personal | ||||||
| 23 | property that is involved (if
titling or registration is | ||||||
| 24 | required) in support of such purchaser's
application for an | ||||||
| 25 | Illinois certificate or other evidence of title or
registration | ||||||
| 26 | to such tangible personal property. | ||||||
| |||||||
| |||||||
| 1 | No retailer's failure or refusal to remit tax under this | ||||||
| 2 | Act
precludes a user, who has paid the proper tax to the | ||||||
| 3 | retailer, from
obtaining his certificate of title or other | ||||||
| 4 | evidence of title or
registration (if titling or registration | ||||||
| 5 | is required) upon satisfying
the Department that such user has | ||||||
| 6 | paid the proper tax (if tax is due) to
the retailer. The | ||||||
| 7 | Department shall adopt appropriate rules to carry out
the | ||||||
| 8 | mandate of this paragraph. | ||||||
| 9 | If the user who would otherwise pay tax to the retailer | ||||||
| 10 | wants the
transaction reporting return filed and the payment of | ||||||
| 11 | the tax or proof
of exemption made to the Department before the | ||||||
| 12 | retailer is willing to
take these actions and such user has not | ||||||
| 13 | paid the tax to the retailer,
such user may certify to the fact | ||||||
| 14 | of such delay by the retailer and may
(upon the Department | ||||||
| 15 | being satisfied of the truth of such certification)
transmit | ||||||
| 16 | the information required by the transaction reporting return
| ||||||
| 17 | and the remittance for tax or proof of exemption directly to | ||||||
| 18 | the
Department and obtain his tax receipt or exemption | ||||||
| 19 | determination, in
which event the transaction reporting return | ||||||
| 20 | and tax remittance (if a
tax payment was required) shall be | ||||||
| 21 | credited by the Department to the
proper retailer's account | ||||||
| 22 | with the Department, but without the 2.1% or 1.75%
discount | ||||||
| 23 | provided for in this Section being allowed. When the user pays
| ||||||
| 24 | the tax directly to the Department, he shall pay the tax in the | ||||||
| 25 | same
amount and in the same form in which it would be remitted | ||||||
| 26 | if the tax had
been remitted to the Department by the retailer. | ||||||
| |||||||
| |||||||
| 1 | Refunds made by the seller during the preceding return | ||||||
| 2 | period to
purchasers, on account of tangible personal property | ||||||
| 3 | returned to the
seller, shall be allowed as a deduction under | ||||||
| 4 | subdivision 5 of his monthly
or quarterly return, as the case | ||||||
| 5 | may be, in case the
seller had theretofore included the | ||||||
| 6 | receipts from the sale of such
tangible personal property in a | ||||||
| 7 | return filed by him and had paid the tax
imposed by this Act | ||||||
| 8 | with respect to such receipts. | ||||||
| 9 | Where the seller is a corporation, the return filed on | ||||||
| 10 | behalf of such
corporation shall be signed by the president, | ||||||
| 11 | vice-president, secretary
or treasurer or by the properly | ||||||
| 12 | accredited agent of such corporation. | ||||||
| 13 | Where the seller is a limited liability company, the return | ||||||
| 14 | filed on behalf
of the limited liability company shall be | ||||||
| 15 | signed by a manager, member, or
properly accredited agent of | ||||||
| 16 | the limited liability company. | ||||||
| 17 | Except as provided in this Section, the retailer filing the | ||||||
| 18 | return
under this Section shall, at the time of filing such | ||||||
| 19 | return, pay to the
Department the amount of tax imposed by this | ||||||
| 20 | Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% | ||||||
| 21 | on and after January 1, 1990, or $5 per
calendar year, | ||||||
| 22 | whichever is greater, which is allowed to
reimburse the | ||||||
| 23 | retailer for the expenses incurred in keeping records,
| ||||||
| 24 | preparing and filing returns, remitting the tax and supplying | ||||||
| 25 | data to
the Department on request. The discount under this | ||||||
| 26 | Section is not allowed for the 1.25% portion of taxes paid on | ||||||
| |||||||
| |||||||
| 1 | aviation fuel that is subject to the revenue use requirements | ||||||
| 2 | of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made | ||||||
| 3 | pursuant to Section 2d
of this Act shall be included in the | ||||||
| 4 | amount on which such
2.1% or 1.75% discount is computed. In the | ||||||
| 5 | case of retailers who report
and pay the tax on a transaction | ||||||
| 6 | by transaction basis, as provided in this
Section, such | ||||||
| 7 | discount shall be taken with each such tax remittance
instead | ||||||
| 8 | of when such retailer files his periodic return. The discount | ||||||
| 9 | allowed under this Section is allowed only for returns that are | ||||||
| 10 | filed in the manner required by this Act. The Department may | ||||||
| 11 | disallow the discount for retailers whose certificate of | ||||||
| 12 | registration is revoked at the time the return is filed, but | ||||||
| 13 | only if the Department's decision to revoke the certificate of | ||||||
| 14 | registration has become final. | ||||||
| 15 | Before October 1, 2000, if the taxpayer's average monthly | ||||||
| 16 | tax liability
to the Department
under this Act, the Use Tax | ||||||
| 17 | Act, the Service Occupation Tax
Act, and the Service Use Tax | ||||||
| 18 | Act, excluding any liability for prepaid sales
tax to be | ||||||
| 19 | remitted in accordance with Section 2d of this Act, was
$10,000
| ||||||
| 20 | or more during the preceding 4 complete calendar quarters, he | ||||||
| 21 | shall file a
return with the Department each month by the 20th | ||||||
| 22 | day of the month next
following the month during which such tax | ||||||
| 23 | liability is incurred and shall
make payments to the Department | ||||||
| 24 | on or before the 7th, 15th, 22nd and last
day of the month | ||||||
| 25 | during which such liability is incurred.
On and after October | ||||||
| 26 | 1, 2000, if the taxpayer's average monthly tax liability
to the | ||||||
| |||||||
| |||||||
| 1 | Department under this Act, the Use Tax Act, the Service | ||||||
| 2 | Occupation Tax
Act, and the Service Use Tax Act, excluding any | ||||||
| 3 | liability for prepaid sales tax
to be remitted in accordance | ||||||
| 4 | with Section 2d of this Act, was $20,000 or more
during the | ||||||
| 5 | preceding 4 complete calendar quarters, he shall file a return | ||||||
| 6 | with
the Department each month by the 20th day of the month | ||||||
| 7 | next following the month
during which such tax liability is | ||||||
| 8 | incurred and shall make payment to the
Department on or before | ||||||
| 9 | the 7th, 15th, 22nd and last day of the month during
which such | ||||||
| 10 | liability is incurred.
If the month
during which such tax | ||||||
| 11 | liability is incurred began prior to January 1, 1985,
each | ||||||
| 12 | payment shall be in an amount equal to 1/4 of the taxpayer's | ||||||
| 13 | actual
liability for the month or an amount set by the | ||||||
| 14 | Department not to exceed
1/4 of the average monthly liability | ||||||
| 15 | of the taxpayer to the Department for
the preceding 4 complete | ||||||
| 16 | calendar quarters (excluding the month of highest
liability and | ||||||
| 17 | the month of lowest liability in such 4 quarter period). If
the | ||||||
| 18 | month during which such tax liability is incurred begins on or | ||||||
| 19 | after
January 1, 1985 and prior to January 1, 1987, each | ||||||
| 20 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 21 | actual liability for the month or
27.5% of the taxpayer's | ||||||
| 22 | liability for the same calendar
month of the preceding year. If | ||||||
| 23 | the month during which such tax
liability is incurred begins on | ||||||
| 24 | or after January 1, 1987 and prior to
January 1, 1988, each | ||||||
| 25 | payment shall be in an amount equal to 22.5% of the
taxpayer's | ||||||
| 26 | actual liability for the month or 26.25% of the taxpayer's
| ||||||
| |||||||
| |||||||
| 1 | liability for the same calendar month of the preceding year. If | ||||||
| 2 | the month
during which such tax liability is incurred begins on | ||||||
| 3 | or after January 1,
1988, and prior to January 1, 1989, or | ||||||
| 4 | begins on or after January 1, 1996, each
payment shall be in an | ||||||
| 5 | amount
equal to 22.5% of the taxpayer's actual liability for | ||||||
| 6 | the month or 25% of
the taxpayer's liability for the same | ||||||
| 7 | calendar month of the preceding year. If
the month during which | ||||||
| 8 | such tax liability is incurred begins on or after
January 1, | ||||||
| 9 | 1989, and prior to January 1, 1996, each payment shall be in an
| ||||||
| 10 | amount equal to 22.5% of the
taxpayer's actual liability for | ||||||
| 11 | the month or 25% of the taxpayer's
liability for the same | ||||||
| 12 | calendar month of the preceding year or 100% of the
taxpayer's | ||||||
| 13 | actual liability for the quarter monthly reporting period. The
| ||||||
| 14 | amount of such quarter monthly payments shall be credited | ||||||
| 15 | against
the final tax liability of the taxpayer's return for | ||||||
| 16 | that month. Before
October 1, 2000, once
applicable, the | ||||||
| 17 | requirement of the making of quarter monthly payments to
the | ||||||
| 18 | Department by taxpayers having an average monthly tax liability | ||||||
| 19 | of
$10,000 or more as determined in the manner provided above
| ||||||
| 20 | shall continue
until such taxpayer's average monthly liability | ||||||
| 21 | to the Department during
the preceding 4 complete calendar | ||||||
| 22 | quarters (excluding the month of highest
liability and the | ||||||
| 23 | month of lowest liability) is less than
$9,000, or until
such | ||||||
| 24 | taxpayer's average monthly liability to the Department as | ||||||
| 25 | computed for
each calendar quarter of the 4 preceding complete | ||||||
| 26 | calendar quarter period
is less than $10,000. However, if a | ||||||
| |||||||
| |||||||
| 1 | taxpayer can show the
Department that
a substantial change in | ||||||
| 2 | the taxpayer's business has occurred which causes
the taxpayer | ||||||
| 3 | to anticipate that his average monthly tax liability for the
| ||||||
| 4 | reasonably foreseeable future will fall below the $10,000 | ||||||
| 5 | threshold
stated above, then
such taxpayer
may petition the | ||||||
| 6 | Department for a change in such taxpayer's reporting
status. On | ||||||
| 7 | and after October 1, 2000, once applicable, the requirement of
| ||||||
| 8 | the making of quarter monthly payments to the Department by | ||||||
| 9 | taxpayers having an
average monthly tax liability of $20,000 or | ||||||
| 10 | more as determined in the manner
provided above shall continue | ||||||
| 11 | until such taxpayer's average monthly liability
to the | ||||||
| 12 | Department during the preceding 4 complete calendar quarters | ||||||
| 13 | (excluding
the month of highest liability and the month of | ||||||
| 14 | lowest liability) is less than
$19,000 or until such taxpayer's | ||||||
| 15 | average monthly liability to the Department as
computed for | ||||||
| 16 | each calendar quarter of the 4 preceding complete calendar | ||||||
| 17 | quarter
period is less than $20,000. However, if a taxpayer can | ||||||
| 18 | show the Department
that a substantial change in the taxpayer's | ||||||
| 19 | business has occurred which causes
the taxpayer to anticipate | ||||||
| 20 | that his average monthly tax liability for the
reasonably | ||||||
| 21 | foreseeable future will fall below the $20,000 threshold stated
| ||||||
| 22 | above, then such taxpayer may petition the Department for a | ||||||
| 23 | change in such
taxpayer's reporting status. The Department | ||||||
| 24 | shall change such taxpayer's
reporting status
unless it finds | ||||||
| 25 | that such change is seasonal in nature and not likely to be
| ||||||
| 26 | long term. If any such quarter monthly payment is not paid at | ||||||
| |||||||
| |||||||
| 1 | the time or
in the amount required by this Section, then the | ||||||
| 2 | taxpayer shall be liable for
penalties and interest on the | ||||||
| 3 | difference
between the minimum amount due as a payment and the | ||||||
| 4 | amount of such quarter
monthly payment actually and timely | ||||||
| 5 | paid, except insofar as the
taxpayer has previously made | ||||||
| 6 | payments for that month to the Department in
excess of the | ||||||
| 7 | minimum payments previously due as provided in this Section.
| ||||||
| 8 | The Department shall make reasonable rules and regulations to | ||||||
| 9 | govern the
quarter monthly payment amount and quarter monthly | ||||||
| 10 | payment dates for
taxpayers who file on other than a calendar | ||||||
| 11 | monthly basis. | ||||||
| 12 | The provisions of this paragraph apply before October 1, | ||||||
| 13 | 2001.
Without regard to whether a taxpayer is required to make | ||||||
| 14 | quarter monthly
payments as specified above, any taxpayer who | ||||||
| 15 | is required by Section 2d
of this Act to collect and remit | ||||||
| 16 | prepaid taxes and has collected prepaid
taxes which average in | ||||||
| 17 | excess of $25,000 per month during the preceding
2 complete | ||||||
| 18 | calendar quarters, shall file a return with the Department as
| ||||||
| 19 | required by Section 2f and shall make payments to the | ||||||
| 20 | Department on or before
the 7th, 15th, 22nd and last day of the | ||||||
| 21 | month during which such liability
is incurred. If the month | ||||||
| 22 | during which such tax liability is incurred
began prior to | ||||||
| 23 | September 1, 1985 (the effective date of Public Act 84-221), | ||||||
| 24 | each
payment shall be in an amount not less than 22.5% of the | ||||||
| 25 | taxpayer's actual
liability under Section 2d. If the month | ||||||
| 26 | during which such tax liability
is incurred begins on or after | ||||||
| |||||||
| |||||||
| 1 | January 1, 1986, each payment shall be in an
amount equal to | ||||||
| 2 | 22.5% of the taxpayer's actual liability for the month or
27.5% | ||||||
| 3 | of the taxpayer's liability for the same calendar month of the
| ||||||
| 4 | preceding calendar year. If the month during which such tax | ||||||
| 5 | liability is
incurred begins on or after January 1, 1987, each | ||||||
| 6 | payment shall be in an
amount equal to 22.5% of the taxpayer's | ||||||
| 7 | actual liability for the month or
26.25% of the taxpayer's | ||||||
| 8 | liability for the same calendar month of the
preceding year. | ||||||
| 9 | The amount of such quarter monthly payments shall be
credited | ||||||
| 10 | against the final tax liability of the taxpayer's return for | ||||||
| 11 | that
month filed under this Section or Section 2f, as the case | ||||||
| 12 | may be. Once
applicable, the requirement of the making of | ||||||
| 13 | quarter monthly payments to
the Department pursuant to this | ||||||
| 14 | paragraph shall continue until such
taxpayer's average monthly | ||||||
| 15 | prepaid tax collections during the preceding 2
complete | ||||||
| 16 | calendar quarters is $25,000 or less. If any such quarter | ||||||
| 17 | monthly
payment is not paid at the time or in the amount | ||||||
| 18 | required, the taxpayer
shall be liable for penalties and | ||||||
| 19 | interest on such difference, except
insofar as the taxpayer has | ||||||
| 20 | previously made payments for that month in
excess of the | ||||||
| 21 | minimum payments previously due. | ||||||
| 22 | The provisions of this paragraph apply on and after October | ||||||
| 23 | 1, 2001.
Without regard to whether a taxpayer is required to | ||||||
| 24 | make quarter monthly
payments as specified above, any taxpayer | ||||||
| 25 | who is required by Section 2d of this
Act to collect and remit | ||||||
| 26 | prepaid taxes and has collected prepaid taxes that
average in | ||||||
| |||||||
| |||||||
| 1 | excess of $20,000 per month during the preceding 4 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 the liability is incurred. Each payment
| ||||||
| 6 | shall be in an amount equal to 22.5% of the taxpayer's actual | ||||||
| 7 | liability for the
month or 25% of the taxpayer's liability for | ||||||
| 8 | the same calendar month of the
preceding year. The amount of | ||||||
| 9 | the quarter monthly payments shall be credited
against the | ||||||
| 10 | final tax liability of the taxpayer's return for that month | ||||||
| 11 | filed
under this Section or Section 2f, as the case may be. | ||||||
| 12 | Once applicable, the
requirement of the making of quarter | ||||||
| 13 | monthly payments to the Department
pursuant to this paragraph | ||||||
| 14 | shall continue until the taxpayer's average monthly
prepaid tax | ||||||
| 15 | collections during the preceding 4 complete calendar quarters
| ||||||
| 16 | (excluding the month of highest liability and the month of | ||||||
| 17 | lowest liability) is
less than $19,000 or until such taxpayer's | ||||||
| 18 | average monthly liability to the
Department as computed for | ||||||
| 19 | each calendar quarter of the 4 preceding complete
calendar | ||||||
| 20 | quarters is less than $20,000. If any such quarter monthly | ||||||
| 21 | payment is
not paid at the time or in the amount required, the | ||||||
| 22 | taxpayer shall be liable
for penalties and interest on such | ||||||
| 23 | difference, except insofar as the taxpayer
has previously made | ||||||
| 24 | payments for that month in excess of the minimum payments
| ||||||
| 25 | previously due. | ||||||
| 26 | If any payment provided for in this Section exceeds
the | ||||||
| |||||||
| |||||||
| 1 | taxpayer's liabilities under this Act, the Use Tax Act, the | ||||||
| 2 | Service
Occupation Tax Act and the Service Use Tax Act, as | ||||||
| 3 | shown on an original
monthly return, the Department shall, if | ||||||
| 4 | requested by the taxpayer, issue to
the taxpayer a credit | ||||||
| 5 | memorandum no later than 30 days after the date of
payment. The | ||||||
| 6 | credit evidenced by such credit memorandum may
be assigned by | ||||||
| 7 | the taxpayer to a similar taxpayer under this Act, the
Use Tax | ||||||
| 8 | Act, the Service Occupation Tax Act or the Service Use Tax Act, | ||||||
| 9 | in
accordance with reasonable rules and regulations to be | ||||||
| 10 | prescribed by the
Department. If no such request is made, the | ||||||
| 11 | taxpayer may credit such excess
payment against tax liability | ||||||
| 12 | subsequently to be remitted to the Department
under this Act, | ||||||
| 13 | the Use Tax Act, the Service Occupation Tax Act or the
Service | ||||||
| 14 | Use Tax Act, in accordance with reasonable rules and | ||||||
| 15 | regulations
prescribed by the Department. If the Department | ||||||
| 16 | subsequently determined
that all or any part of the credit | ||||||
| 17 | taken was not actually due to the
taxpayer, the taxpayer's 2.1% | ||||||
| 18 | and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% | ||||||
| 19 | of the difference between the credit taken and that
actually | ||||||
| 20 | due, and that taxpayer shall be liable for penalties and | ||||||
| 21 | interest
on such difference. | ||||||
| 22 | If a retailer of motor fuel is entitled to a credit under | ||||||
| 23 | Section 2d of
this Act which exceeds the taxpayer's liability | ||||||
| 24 | to the Department under
this Act for the month which the | ||||||
| 25 | taxpayer is filing a return, the
Department shall issue the | ||||||
| 26 | taxpayer a credit memorandum for the excess. | ||||||
| |||||||
| |||||||
| 1 | Beginning January 1, 1990, each month the Department shall | ||||||
| 2 | pay into
the Local Government Tax Fund, a special fund in the | ||||||
| 3 | State treasury which
is hereby created, the net revenue | ||||||
| 4 | realized for the preceding month from
the 1% tax imposed under | ||||||
| 5 | this Act. | ||||||
| 6 | Beginning January 1, 1990, each month the Department shall | ||||||
| 7 | pay into
the County and Mass Transit District Fund, a special | ||||||
| 8 | fund in the State
treasury which is hereby created, 4% of the | ||||||
| 9 | net revenue realized
for the preceding month from the 6.25% | ||||||
| 10 | general rate other than aviation fuel sold on or after December | ||||||
| 11 | 1, 2019. This exception for aviation fuel only applies for so | ||||||
| 12 | long as the revenue use requirements of 49 U.S.C. 47107(b) and | ||||||
| 13 | 49 U.S.C. 47133 are binding on the State. | ||||||
| 14 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 15 | pay into the
County and Mass Transit District Fund 20% of the | ||||||
| 16 | net revenue realized for the
preceding month from the 1.25% | ||||||
| 17 | rate on the selling price of motor fuel and
gasohol. Beginning | ||||||
| 18 | September 1, 2010, each month the Department shall pay into the | ||||||
| 19 | County and Mass Transit District Fund 20% of the net revenue | ||||||
| 20 | realized for the preceding month from the 1.25% rate on the | ||||||
| 21 | selling price of sales tax holiday items. | ||||||
| 22 | Beginning January 1, 1990, each month the Department shall | ||||||
| 23 | pay into
the Local Government Tax Fund 16% of the net revenue | ||||||
| 24 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 25 | the selling price of
tangible personal property other than | ||||||
| 26 | aviation fuel sold on or after December 1, 2019. This exception | ||||||
| |||||||
| |||||||
| 1 | for aviation fuel only applies for so long as the revenue use | ||||||
| 2 | requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are | ||||||
| 3 | binding on the State. | ||||||
| 4 | For aviation fuel sold on or after December 1, 2019, each | ||||||
| 5 | month the Department shall pay into the State Aviation Program | ||||||
| 6 | Fund 20% of the net revenue realized for the preceding month | ||||||
| 7 | from the 6.25% general rate on the selling price of aviation | ||||||
| 8 | fuel, less an amount estimated by the Department to be required | ||||||
| 9 | for refunds of the 20% portion of the tax on aviation fuel | ||||||
| 10 | under this Act, which amount shall be deposited into the | ||||||
| 11 | Aviation Fuel Sales Tax Refund Fund. The Department shall only | ||||||
| 12 | pay moneys into the State Aviation Program Fund and the | ||||||
| 13 | Aviation Fuel Sales Tax Refund Fund under this Act for so long | ||||||
| 14 | as the revenue use requirements of 49 U.S.C. 47107(b) and 49 | ||||||
| 15 | U.S.C. 47133 are binding on the State. | ||||||
| 16 | Beginning August 1, 2000, each
month the Department shall | ||||||
| 17 | pay into the
Local Government Tax Fund 80% of the net revenue | ||||||
| 18 | realized for the preceding
month from the 1.25% rate on the | ||||||
| 19 | selling price of motor fuel and gasohol. Beginning September 1, | ||||||
| 20 | 2010, each month the Department shall pay into the Local | ||||||
| 21 | Government Tax Fund 80% of the net revenue realized for the | ||||||
| 22 | preceding month from the 1.25% rate on the selling price of | ||||||
| 23 | sales tax holiday items. | ||||||
| 24 | Beginning October 1, 2009, each month the Department shall | ||||||
| 25 | pay into the Capital Projects Fund an amount that is equal to | ||||||
| 26 | an amount estimated by the Department to represent 80% of the | ||||||
| |||||||
| |||||||
| 1 | net revenue realized for the preceding month from the sale of | ||||||
| 2 | candy, grooming and hygiene products, and soft drinks that had | ||||||
| 3 | been taxed at a rate of 1% prior to September 1, 2009 but that | ||||||
| 4 | are now taxed at 6.25%. | ||||||
| 5 | Beginning July 1, 2011, each
month the Department shall pay | ||||||
| 6 | into the Clean Air Act Permit Fund 80% of the net revenue | ||||||
| 7 | realized for the
preceding month from the 6.25% general rate on | ||||||
| 8 | the selling price of sorbents used in Illinois in the process | ||||||
| 9 | of sorbent injection as used to comply with the Environmental | ||||||
| 10 | Protection Act or the federal Clean Air Act, but the total | ||||||
| 11 | payment into the Clean Air Act Permit Fund under this Act and | ||||||
| 12 | the Use Tax Act shall not exceed $2,000,000 in any fiscal year. | ||||||
| 13 | Beginning July 1, 2013, each month the Department shall pay | ||||||
| 14 | into the Underground Storage Tank Fund from the proceeds | ||||||
| 15 | collected under this Act, the Use Tax Act, the Service Use Tax | ||||||
| 16 | Act, and the Service Occupation Tax Act an amount equal to the | ||||||
| 17 | average monthly deficit in the Underground Storage Tank Fund | ||||||
| 18 | during the prior year, as certified annually by the Illinois | ||||||
| 19 | Environmental Protection Agency, but the total payment into the | ||||||
| 20 | Underground Storage Tank Fund under this Act, the Use Tax Act, | ||||||
| 21 | the Service Use Tax Act, and the Service Occupation Tax Act | ||||||
| 22 | shall not exceed $18,000,000 in any State fiscal year. As used | ||||||
| 23 | in this paragraph, the "average monthly deficit" shall be equal | ||||||
| 24 | to the difference between the average monthly claims for | ||||||
| 25 | payment by the fund and the average monthly revenues deposited | ||||||
| 26 | into the fund, excluding payments made pursuant to this | ||||||
| |||||||
| |||||||
| 1 | paragraph. | ||||||
| 2 | Beginning July 1, 2015, of the remainder of the moneys | ||||||
| 3 | received by the Department under the Use Tax Act, the Service | ||||||
| 4 | Use Tax Act, the Service Occupation Tax Act, and this Act, each | ||||||
| 5 | month the Department shall deposit $500,000 into the State | ||||||
| 6 | Crime Laboratory Fund. | ||||||
| 7 | Of the remainder of the moneys received by the Department | ||||||
| 8 | pursuant
to this Act, (a) 1.75% thereof shall be paid into the | ||||||
| 9 | Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on | ||||||
| 10 | and after July 1, 1989,
3.8% thereof shall be paid into the | ||||||
| 11 | Build Illinois Fund; provided, however,
that if in any fiscal | ||||||
| 12 | year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case | ||||||
| 13 | may be, of the moneys received by the Department and required | ||||||
| 14 | to
be paid into the Build Illinois Fund pursuant to this Act, | ||||||
| 15 | Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 16 | Act, and Section 9 of the
Service Occupation Tax Act, such Acts | ||||||
| 17 | being hereinafter called the "Tax
Acts" and such aggregate of | ||||||
| 18 | 2.2% or 3.8%, as the case may be, of moneys
being hereinafter | ||||||
| 19 | called the "Tax Act Amount", and (2) the amount
transferred to | ||||||
| 20 | the Build Illinois Fund from the State and Local Sales Tax
| ||||||
| 21 | Reform Fund shall be less than the Annual Specified Amount (as | ||||||
| 22 | hereinafter
defined), an amount equal to the difference shall | ||||||
| 23 | be immediately paid into
the Build Illinois Fund from other | ||||||
| 24 | moneys received by the Department
pursuant to the Tax Acts; the | ||||||
| 25 | "Annual Specified Amount" means the amounts
specified below for | ||||||
| 26 | fiscal years 1986 through 1993: | ||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||
| 10 | and means the Certified Annual Debt Service Requirement (as | |||||||||||||||||||||||||||||||||||||
| 11 | defined in
Section 13 of the Build Illinois Bond Act) or the | |||||||||||||||||||||||||||||||||||||
| 12 | Tax Act Amount, whichever
is greater, for fiscal year 1994 and | |||||||||||||||||||||||||||||||||||||
| 13 | each fiscal year thereafter; and
further provided, that if on | |||||||||||||||||||||||||||||||||||||
| 14 | the last business day of any month the sum of
(1) the Tax Act | |||||||||||||||||||||||||||||||||||||
| 15 | Amount required to be deposited into the Build Illinois
Bond | |||||||||||||||||||||||||||||||||||||
| 16 | Account in the Build Illinois Fund during such month and (2) | |||||||||||||||||||||||||||||||||||||
| 17 | the
amount transferred to the Build Illinois Fund from the | |||||||||||||||||||||||||||||||||||||
| 18 | State and Local
Sales Tax Reform Fund shall have been less than | |||||||||||||||||||||||||||||||||||||
| 19 | 1/12 of the Annual
Specified Amount, an amount equal to the | |||||||||||||||||||||||||||||||||||||
| 20 | difference shall be immediately
paid into the Build Illinois | |||||||||||||||||||||||||||||||||||||
| 21 | Fund from other moneys received by the
Department pursuant to | |||||||||||||||||||||||||||||||||||||
| 22 | the Tax Acts; and, further provided, that in no
event shall the | |||||||||||||||||||||||||||||||||||||
| 23 | payments required under the preceding proviso result in
| |||||||||||||||||||||||||||||||||||||
| 24 | aggregate payments into the Build Illinois Fund pursuant to | |||||||||||||||||||||||||||||||||||||
| 25 | this clause (b)
for any fiscal year in excess of the greater of | |||||||||||||||||||||||||||||||||||||
| 26 | (i) the Tax Act Amount or
(ii) the Annual Specified Amount for | |||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | such fiscal year. The amounts payable
into the Build Illinois | ||||||
| 2 | Fund under clause (b) of the first sentence in this
paragraph | ||||||
| 3 | shall be payable only until such time as the aggregate amount | ||||||
| 4 | on
deposit under each trust indenture securing Bonds issued and | ||||||
| 5 | outstanding
pursuant to the Build Illinois Bond Act is | ||||||
| 6 | sufficient, taking into account
any future investment income, | ||||||
| 7 | to fully provide, in accordance with such
indenture, for the | ||||||
| 8 | defeasance of or the payment of the principal of,
premium, if | ||||||
| 9 | any, and interest on the Bonds secured by such indenture and on
| ||||||
| 10 | any Bonds expected to be issued thereafter and all fees and | ||||||
| 11 | costs payable
with respect thereto, all as certified by the | ||||||
| 12 | Director of the Bureau of the
Budget (now Governor's Office of | ||||||
| 13 | Management and Budget). If on the last
business day of any | ||||||
| 14 | month in which Bonds are
outstanding pursuant to the Build | ||||||
| 15 | Illinois Bond Act, the aggregate of
moneys deposited in the | ||||||
| 16 | Build Illinois Bond Account in the Build Illinois
Fund in such | ||||||
| 17 | month shall be less than the amount required to be transferred
| ||||||
| 18 | in such month from the Build Illinois Bond Account to the Build | ||||||
| 19 | Illinois
Bond Retirement and Interest Fund pursuant to Section | ||||||
| 20 | 13 of the Build
Illinois Bond Act, an amount equal to such | ||||||
| 21 | deficiency shall be immediately
paid from other moneys received | ||||||
| 22 | by the Department pursuant to the Tax Acts
to the Build | ||||||
| 23 | Illinois Fund; provided, however, that any amounts paid to the
| ||||||
| 24 | Build Illinois Fund in any fiscal year pursuant to this | ||||||
| 25 | sentence shall be
deemed to constitute payments pursuant to | ||||||
| 26 | clause (b) of the first sentence
of this paragraph and shall | ||||||
| |||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| 1 | reduce the amount otherwise payable for such
fiscal year | ||||||||||||||||||||||||||||||||||||
| 2 | pursuant to that clause (b). The moneys received by the
| ||||||||||||||||||||||||||||||||||||
| 3 | Department pursuant to this Act and required to be deposited | ||||||||||||||||||||||||||||||||||||
| 4 | into the Build
Illinois Fund are subject to the pledge, claim | ||||||||||||||||||||||||||||||||||||
| 5 | and charge set forth in
Section 12 of the Build Illinois Bond | ||||||||||||||||||||||||||||||||||||
| 6 | Act. | ||||||||||||||||||||||||||||||||||||
| 7 | Subject to payment of amounts into the Build Illinois Fund | ||||||||||||||||||||||||||||||||||||
| 8 | as provided in
the preceding paragraph or in any amendment | ||||||||||||||||||||||||||||||||||||
| 9 | thereto hereafter enacted, the
following specified monthly | ||||||||||||||||||||||||||||||||||||
| 10 | installment of the amount requested in the
certificate of the | ||||||||||||||||||||||||||||||||||||
| 11 | Chairman of the Metropolitan Pier and Exposition
Authority | ||||||||||||||||||||||||||||||||||||
| 12 | provided under Section 8.25f of the State Finance Act, but not | ||||||||||||||||||||||||||||||||||||
| 13 | in
excess of sums designated as "Total Deposit", shall be | ||||||||||||||||||||||||||||||||||||
| 14 | deposited in the
aggregate from collections under Section 9 of | ||||||||||||||||||||||||||||||||||||
| 15 | the Use Tax Act, Section 9 of
the Service Use Tax Act, Section | ||||||||||||||||||||||||||||||||||||
| 16 | 9 of the Service Occupation Tax Act, and
Section 3 of the | ||||||||||||||||||||||||||||||||||||
| 17 | Retailers' Occupation Tax Act into the McCormick Place
| ||||||||||||||||||||||||||||||||||||
| 18 | Expansion Project Fund in the specified fiscal years. | ||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | Beginning July 20, 1993 and in each month of each fiscal | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | year thereafter,
one-eighth of the amount requested in the | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | certificate of the Chairman of
the Metropolitan Pier and | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | Exposition Authority for that fiscal year, less
the amount | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | deposited into the McCormick Place Expansion Project Fund by | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | the
State Treasurer in the respective month under subsection | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (g) of Section 13
of the Metropolitan Pier and Exposition | ||||||
| 2 | Authority Act, plus cumulative
deficiencies in the deposits | ||||||
| 3 | required under this Section for previous
months and years, | ||||||
| 4 | shall be deposited into the McCormick Place Expansion
Project | ||||||
| 5 | Fund, until the full amount requested for the fiscal year, but | ||||||
| 6 | not
in excess of the amount specified above as "Total Deposit", | ||||||
| 7 | has been deposited. | ||||||
| 8 | Subject to payment of amounts into the Capital Projects | ||||||
| 9 | Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, | ||||||
| 10 | and the McCormick Place Expansion Project Fund pursuant to the | ||||||
| 11 | preceding paragraphs or in any amendments thereto hereafter | ||||||
| 12 | enacted, for aviation fuel sold on or after December 1, 2019, | ||||||
| 13 | the Department shall each month deposit into the Aviation Fuel | ||||||
| 14 | Sales Tax Refund Fund an amount estimated by the Department to | ||||||
| 15 | be required for refunds of the 80% portion of the tax on | ||||||
| 16 | aviation fuel under this Act. The Department shall only deposit | ||||||
| 17 | moneys into the Aviation Fuel Sales Tax Refund Fund under this | ||||||
| 18 | paragraph for so long as the revenue use requirements of 49 | ||||||
| 19 | U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State. | ||||||
| 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 July 1, 1993 and ending on September 30, | ||||||
| 24 | 2013, the Department shall each
month pay into the Illinois Tax | ||||||
| 25 | Increment Fund 0.27% of 80% of the net revenue
realized for the | ||||||
| 26 | preceding month from the 6.25% general rate on the selling
| ||||||
| |||||||
| |||||||
| 1 | price of tangible personal property. | ||||||
| 2 | Subject to payment of amounts into the Build Illinois Fund | ||||||
| 3 | and the
McCormick Place Expansion Project Fund pursuant to the | ||||||
| 4 | preceding paragraphs or in any
amendments thereto hereafter | ||||||
| 5 | enacted, beginning with the receipt of the first
report of | ||||||
| 6 | taxes paid by an eligible business and continuing for a 25-year
| ||||||
| 7 | period, the Department shall each month pay into the Energy | ||||||
| 8 | Infrastructure
Fund 80% of the net revenue realized from the | ||||||
| 9 | 6.25% general rate on the
selling price of Illinois-mined coal | ||||||
| 10 | that was sold to an eligible business.
For purposes of this | ||||||
| 11 | paragraph, the term "eligible business" means a new
electric | ||||||
| 12 | generating facility certified pursuant to Section 605-332 of | ||||||
| 13 | the
Department of Commerce and Economic Opportunity
Law of the | ||||||
| 14 | Civil Administrative Code of Illinois. | ||||||
| 15 | Subject to payment of amounts into the Build Illinois Fund, | ||||||
| 16 | the McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 17 | Increment Fund, and the Energy Infrastructure Fund pursuant to | ||||||
| 18 | the preceding paragraphs or in any amendments to this Section | ||||||
| 19 | hereafter enacted, beginning on the first day of the first | ||||||
| 20 | calendar month to occur on or after August 26, 2014 (the | ||||||
| 21 | effective date of Public Act 98-1098), each month, from the | ||||||
| 22 | collections made under Section 9 of the Use Tax Act, Section 9 | ||||||
| 23 | of the Service Use Tax Act, Section 9 of the Service Occupation | ||||||
| 24 | Tax Act, and Section 3 of the Retailers' Occupation Tax Act, | ||||||
| 25 | the Department shall pay into the Tax Compliance and | ||||||
| 26 | Administration Fund, to be used, subject to appropriation, to | ||||||
| |||||||
| |||||||
| 1 | fund additional auditors and compliance personnel at the | ||||||
| 2 | Department of Revenue, an amount equal to 1/12 of 5% of 80% of | ||||||
| 3 | the cash receipts collected during the preceding fiscal year by | ||||||
| 4 | the Audit Bureau of the Department under the Use Tax Act, the | ||||||
| 5 | Service Use Tax Act, the Service Occupation Tax Act, the | ||||||
| 6 | Retailers' Occupation Tax Act, and associated local occupation | ||||||
| 7 | and use taxes administered by the Department. | ||||||
| 8 | Subject to payments of amounts into the Build Illinois | ||||||
| 9 | Fund, the McCormick Place Expansion Project Fund, the Illinois | ||||||
| 10 | Tax Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 11 | Compliance and Administration Fund as provided in this Section, | ||||||
| 12 | beginning on July 1, 2018 the Department shall pay each month | ||||||
| 13 | into the Downstate Public Transportation Fund the moneys | ||||||
| 14 | required to be so paid under Section 2-3 of the Downstate | ||||||
| 15 | Public Transportation Act. | ||||||
| 16 | Subject to successful execution and delivery of a | ||||||
| 17 | public-private agreement between the public agency and private | ||||||
| 18 | entity and completion of the civic build, beginning on July 1, | ||||||
| 19 | 2023, of the remainder of the moneys received by the Department | ||||||
| 20 | under the Use Tax Act, the Service Use Tax Act, the Service | ||||||
| 21 | Occupation Tax Act, and this Act, the Department shall deposit | ||||||
| 22 | the following specified deposits in the aggregate from | ||||||
| 23 | collections under the Use Tax Act, the Service Use Tax Act, the | ||||||
| 24 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 25 | Act, as required under Section 8.25g of the State Finance Act | ||||||
| 26 | for distribution consistent with the Public-Private | ||||||
| |||||||
| |||||||
| 1 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 2 | The moneys received by the Department pursuant to this Act and | ||||||
| 3 | required to be deposited into the Civic and Transit | ||||||
| 4 | Infrastructure Fund are subject to the pledge, claim and charge | ||||||
| 5 | set forth in Section 25-55 of the Public-Private Partnership | ||||||
| 6 | for Civic and Transit Infrastructure Project Act. As used in | ||||||
| 7 | this paragraph, "civic build", "private entity", | ||||||
| 8 | "public-private agreement", and "public agency" have the | ||||||
| 9 | meanings provided in Section 25-10 of the Public-Private | ||||||
| 10 | Partnership for Civic and Transit Infrastructure Project Act. | ||||||
| 11 | Fiscal Year.............................Total Deposit | ||||||
| 12 | 2024.....................................$200,000,000 | ||||||
| 13 | 2025....................................$206,000,000 | ||||||
| 14 | 2026....................................$212,200,000 | ||||||
| 15 | 2027....................................$218,500,000 | ||||||
| 16 | 2028....................................$225,100,000 | ||||||
| 17 | 2029....................................$288,700,000 | ||||||
| 18 | 2030....................................$298,900,000 | ||||||
| 19 | 2031....................................$309,300,000 | ||||||
| 20 | 2032....................................$320,100,000 | ||||||
| 21 | 2033....................................$331,200,000 | ||||||
| 22 | 2034....................................$341,200,000 | ||||||
| 23 | 2035....................................$351,400,000 | ||||||
| 24 | 2036....................................$361,900,000 | ||||||
| 25 | 2037....................................$372,800,000 | ||||||
| 26 | 2038....................................$384,000,000 | ||||||
| |||||||
| |||||||
| 1 | 2039....................................$395,500,000 | ||||||
| 2 | 2040....................................$407,400,000 | ||||||
| 3 | 2041....................................$419,600,000 | ||||||
| 4 | 2042....................................$432,200,000 | ||||||
| 5 | 2043....................................$445,100,000 | ||||||
| 6 | Beginning July 1, 2021 and until July 1, 2022, subject to | ||||||
| 7 | the payment of amounts into the County and Mass Transit | ||||||
| 8 | District Fund, the Local Government Tax Fund, the Build | ||||||
| 9 | Illinois Fund, the McCormick Place Expansion Project Fund, the | ||||||
| 10 | Illinois Tax Increment Fund, the Energy Infrastructure Fund, | ||||||
| 11 | and the Tax Compliance and Administration Fund as provided in | ||||||
| 12 | this Section, the Department shall pay each month into the Road | ||||||
| 13 | Fund the amount estimated to represent 16% of the net revenue | ||||||
| 14 | realized from the taxes imposed on motor fuel and gasohol. | ||||||
| 15 | Beginning July 1, 2022 and until July 1, 2023, subject to the | ||||||
| 16 | payment of amounts into the County and Mass Transit District | ||||||
| 17 | Fund, the Local Government Tax 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 County and Mass Transit District Fund, the | ||||||
| 26 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| |||||||
| |||||||
| 1 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 2 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 3 | Compliance and Administration Fund as provided in this Section, | ||||||
| 4 | the Department shall pay each month into the Road Fund the | ||||||
| 5 | amount estimated to represent 48% of the net revenue realized | ||||||
| 6 | from the taxes imposed on motor fuel and gasohol. Beginning | ||||||
| 7 | July 1, 2024 and until July 1, 2025, subject to the payment of | ||||||
| 8 | amounts into the County and Mass Transit District Fund, the | ||||||
| 9 | Local Government Tax Fund, the Build Illinois Fund, the | ||||||
| 10 | McCormick Place Expansion Project Fund, the Illinois Tax | ||||||
| 11 | Increment Fund, the Energy Infrastructure Fund, and the Tax | ||||||
| 12 | Compliance and Administration Fund as provided in this Section, | ||||||
| 13 | the Department shall pay each month into the Road Fund the | ||||||
| 14 | amount estimated to represent 64% of the net revenue realized | ||||||
| 15 | from the taxes imposed on motor fuel and gasohol. Beginning on | ||||||
| 16 | July 1, 2025, subject to the payment of amounts into the County | ||||||
| 17 | and Mass Transit District Fund, the Local Government Tax Fund, | ||||||
| 18 | the Build Illinois Fund, the McCormick Place Expansion Project | ||||||
| 19 | Fund, the Illinois Tax Increment Fund, the Energy | ||||||
| 20 | Infrastructure Fund, and the Tax Compliance and Administration | ||||||
| 21 | Fund as provided in this Section, the Department shall pay each | ||||||
| 22 | month into the Road Fund the amount estimated to represent 80% | ||||||
| 23 | of the net revenue realized from the taxes imposed on motor | ||||||
| 24 | fuel and gasohol. As used in this paragraph "motor fuel" has | ||||||
| 25 | the meaning given to that term in Section 1.1 of the Motor Fuel | ||||||
| 26 | Tax Act, and "gasohol" has the meaning given to that term in | ||||||
| |||||||
| |||||||
| 1 | Section 3-40 of the Use Tax Act. | ||||||
| 2 | Of the remainder of the moneys received by the Department | ||||||
| 3 | pursuant to
this Act, 75% thereof shall be paid into the State | ||||||
| 4 | Treasury and 25% shall
be reserved in a special account and | ||||||
| 5 | used only for the transfer to the
Common School Fund as part of | ||||||
| 6 | the monthly transfer from the General Revenue
Fund in | ||||||
| 7 | accordance with Section 8a of the State Finance Act. | ||||||
| 8 | The Department may, upon separate written notice to a | ||||||
| 9 | taxpayer,
require the taxpayer to prepare and file with the | ||||||
| 10 | Department on a form
prescribed by the Department within not | ||||||
| 11 | less than 60 days after receipt
of the notice an annual | ||||||
| 12 | information return for the tax year specified in
the notice. | ||||||
| 13 | Such annual return to the Department shall include a
statement | ||||||
| 14 | of gross receipts as shown by the retailer's last Federal | ||||||
| 15 | income
tax return. If the total receipts of the business as | ||||||
| 16 | reported in the
Federal income tax return do not agree with the | ||||||
| 17 | gross receipts reported to
the Department of Revenue for the | ||||||
| 18 | same period, the retailer shall attach
to his annual return a | ||||||
| 19 | schedule showing a reconciliation of the 2
amounts and the | ||||||
| 20 | reasons for the difference. The retailer's annual
return to the | ||||||
| 21 | Department shall also disclose the cost of goods sold by
the | ||||||
| 22 | retailer during the year covered by such return, opening and | ||||||
| 23 | closing
inventories of such goods for such year, costs of goods | ||||||
| 24 | used from stock
or taken from stock and given away by the | ||||||
| 25 | retailer during such year,
payroll information of the | ||||||
| 26 | retailer's business during such year and any
additional | ||||||
| |||||||
| |||||||
| 1 | reasonable information which the Department deems would be
| ||||||
| 2 | helpful in determining the accuracy of the monthly, quarterly | ||||||
| 3 | or annual
returns filed by such retailer as provided for in | ||||||
| 4 | this Section. | ||||||
| 5 | If the annual information return required by this Section | ||||||
| 6 | is not
filed when and as required, the taxpayer shall be liable | ||||||
| 7 | as follows: | ||||||
| 8 | (i) Until January 1, 1994, the taxpayer shall be liable
| ||||||
| 9 | for a penalty equal to 1/6 of 1% of the tax due from such | ||||||
| 10 | taxpayer under
this Act during the period to be covered by | ||||||
| 11 | the annual return for each
month or fraction of a month | ||||||
| 12 | until such return is filed as required, the
penalty to be | ||||||
| 13 | assessed and collected in the same manner as any other
| ||||||
| 14 | penalty provided for in this Act. | ||||||
| 15 | (ii) On and after January 1, 1994, the taxpayer shall | ||||||
| 16 | be
liable for a penalty as described in Section 3-4 of the | ||||||
| 17 | Uniform Penalty and
Interest Act. | ||||||
| 18 | The chief executive officer, proprietor, owner or highest | ||||||
| 19 | ranking
manager shall sign the annual return to certify the | ||||||
| 20 | accuracy of the
information contained therein. Any person who | ||||||
| 21 | willfully signs the
annual return containing false or | ||||||
| 22 | inaccurate information shall be guilty
of perjury and punished | ||||||
| 23 | accordingly. The annual return form prescribed
by the | ||||||
| 24 | Department shall include a warning that the person signing the
| ||||||
| 25 | return may be liable for perjury. | ||||||
| 26 | The provisions of this Section concerning the filing of an | ||||||
| |||||||
| |||||||
| 1 | annual
information return do not apply to a retailer who is not | ||||||
| 2 | required to
file an income tax return with the United States | ||||||
| 3 | Government. | ||||||
| 4 | As soon as possible after the first day of each month, upon | ||||||
| 5 | certification
of the Department of Revenue, the Comptroller | ||||||
| 6 | shall order transferred and
the Treasurer shall transfer from | ||||||
| 7 | the General Revenue Fund to the Motor
Fuel Tax Fund an amount | ||||||
| 8 | equal to 1.7% of 80% of the net revenue realized
under this Act | ||||||
| 9 | for the second preceding
month.
Beginning April 1, 2000, this | ||||||
| 10 | transfer is no longer required
and shall not be made. | ||||||
| 11 | Net revenue realized for a month shall be the revenue | ||||||
| 12 | collected by the
State pursuant to this Act, less the amount | ||||||
| 13 | paid out during that month as
refunds to taxpayers for | ||||||
| 14 | overpayment of liability. | ||||||
| 15 | For greater simplicity of administration, manufacturers, | ||||||
| 16 | importers
and wholesalers whose products are sold at retail in | ||||||
| 17 | Illinois by
numerous retailers, and who wish to do so, may | ||||||
| 18 | assume the responsibility
for accounting and paying to the | ||||||
| 19 | Department all tax accruing under this
Act with respect to such | ||||||
| 20 | sales, if the retailers who are affected do not
make written | ||||||
| 21 | objection to the Department to this arrangement. | ||||||
| 22 | Any person who promotes, organizes, provides retail | ||||||
| 23 | selling space for
concessionaires or other types of sellers at | ||||||
| 24 | the Illinois State Fair, DuQuoin
State Fair, county fairs, | ||||||
| 25 | local fairs, art shows, flea markets and similar
exhibitions or | ||||||
| 26 | events, including any transient merchant as defined by Section | ||||||
| |||||||
| |||||||
| 1 | 2
of the Transient Merchant Act of 1987, is required to file a | ||||||
| 2 | report with the
Department providing the name of the merchant's | ||||||
| 3 | business, the name of the
person or persons engaged in | ||||||
| 4 | merchant's business, the permanent address and
Illinois | ||||||
| 5 | Retailers Occupation Tax Registration Number of the merchant, | ||||||
| 6 | the
dates and location of the event and other reasonable | ||||||
| 7 | information that the
Department may require. The report must be | ||||||
| 8 | filed not later than the 20th day
of the month next following | ||||||
| 9 | the month during which the event with retail sales
was held. | ||||||
| 10 | Any person who fails to file a report required by this Section
| ||||||
| 11 | commits a business offense and is subject to a fine not to | ||||||
| 12 | exceed $250. | ||||||
| 13 | Any person engaged in the business of selling tangible | ||||||
| 14 | personal
property at retail as a concessionaire or other type | ||||||
| 15 | of seller at the
Illinois State Fair, county fairs, art shows, | ||||||
| 16 | flea markets and similar
exhibitions or events, or any | ||||||
| 17 | transient merchants, as defined by Section 2
of the Transient | ||||||
| 18 | Merchant Act of 1987, may be required to make a daily report
of | ||||||
| 19 | the amount of such sales to the Department and to make a daily | ||||||
| 20 | payment of
the full amount of tax due. The Department shall | ||||||
| 21 | impose this
requirement when it finds that there is a | ||||||
| 22 | significant risk of loss of
revenue to the State at such an | ||||||
| 23 | exhibition or event. Such a finding
shall be based on evidence | ||||||
| 24 | that a substantial number of concessionaires
or other sellers | ||||||
| 25 | who are not residents of Illinois will be engaging in
the | ||||||
| 26 | business of selling tangible personal property at retail at the
| ||||||
| |||||||
| |||||||
| 1 | exhibition or event, or other evidence of a significant risk of | ||||||
| 2 | loss of revenue
to the State. The Department shall notify | ||||||
| 3 | concessionaires and other sellers
affected by the imposition of | ||||||
| 4 | this requirement. In the absence of
notification by the | ||||||
| 5 | Department, the concessionaires and other sellers
shall file | ||||||
| 6 | their returns as otherwise required in this Section. | ||||||
| 7 | (Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18; | ||||||
| 8 | 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article | ||||||
| 9 | 15, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section | ||||||
| 10 | 25-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff. | ||||||
| 11 | 6-28-19; 101-604, eff. 12-13-19.)
| ||||||
| 12 | Section 15-30. The Metropolitan Pier and Exposition | ||||||
| 13 | Authority Act is amended by changing Sections 13 and 13.2 as | ||||||
| 14 | follows:
| ||||||
| 15 | (70 ILCS 210/13) (from Ch. 85, par. 1233)
| ||||||
| 16 | Sec. 13.
(a) The Authority shall not have power to levy | ||||||
| 17 | taxes for any
purpose, except as provided in subsections (b), | ||||||
| 18 | (c), (d), (e), and (f).
| ||||||
| 19 | (b) By ordinance the Authority shall, as soon as | ||||||
| 20 | practicable after July 1, 1992 (the
effective date of Public | ||||||
| 21 | Act 87-733), impose a Metropolitan Pier and
Exposition | ||||||
| 22 | Authority Retailers' Occupation Tax upon all persons engaged in
| ||||||
| 23 | the business of selling tangible personal property at retail | ||||||
| 24 | within the
territory described in this subsection at the rate | ||||||
| |||||||
| |||||||
| 1 | of 1.0% of the gross
receipts (i) from the sale of food, | ||||||
| 2 | alcoholic beverages, and soft drinks
sold for consumption on | ||||||
| 3 | the premises where sold and (ii) from the sale of
food, | ||||||
| 4 | alcoholic beverages, and soft drinks sold for consumption off | ||||||
| 5 | the
premises where sold by a retailer whose principal source of | ||||||
| 6 | gross receipts
is from the sale of food, alcoholic beverages, | ||||||
| 7 | and soft drinks prepared for
immediate consumption.
| ||||||
| 8 | The tax imposed under this subsection and all civil | ||||||
| 9 | penalties that may
be assessed as an incident to that tax shall | ||||||
| 10 | be collected and enforced by the
Illinois Department of | ||||||
| 11 | Revenue. The Department shall have full power to
administer and | ||||||
| 12 | enforce this subsection, to collect all taxes and penalties so
| ||||||
| 13 | collected in the manner provided in this subsection, and to | ||||||
| 14 | determine all
rights to credit memoranda arising on account of | ||||||
| 15 | the erroneous payment of
tax or penalty under this subsection. | ||||||
| 16 | In the administration of and
compliance with this subsection, | ||||||
| 17 | the Department and persons who are subject
to this subsection | ||||||
| 18 | shall have the same rights, remedies, privileges,
immunities, | ||||||
| 19 | powers, and duties, shall be subject to the same conditions,
| ||||||
| 20 | restrictions, limitations, penalties, exclusions, exemptions, | ||||||
| 21 | and
definitions of terms, and shall employ the same modes of | ||||||
| 22 | procedure
applicable to this Retailers' Occupation Tax as are | ||||||
| 23 | prescribed in Sections
1, 2 through 2-65 (in respect to all | ||||||
| 24 | provisions of those Sections other
than the State rate of | ||||||
| 25 | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | ||||||
| 26 | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| ||||||
| |||||||
| |||||||
| 1 | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January | ||||||
| 2 | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and | ||||||
| 3 | after January 1, 1994, all
applicable provisions of the Uniform | ||||||
| 4 | Penalty and Interest Act that are not
inconsistent with this | ||||||
| 5 | Act, as fully as if provisions contained in those
Sections of | ||||||
| 6 | the Retailers' Occupation Tax Act were set forth in this
| ||||||
| 7 | subsection.
| ||||||
| 8 | Persons subject to any tax imposed under the authority | ||||||
| 9 | granted in
this subsection may reimburse themselves for their | ||||||
| 10 | seller's tax liability
under this subsection by separately | ||||||
| 11 | stating that tax as an additional
charge, which charge may be | ||||||
| 12 | stated in combination, in a single amount, with
State taxes | ||||||
| 13 | that sellers are required to collect under the Use Tax Act,
| ||||||
| 14 | pursuant to bracket schedules as the Department may prescribe.
| ||||||
| 15 | The retailer filing the return shall, at the time of filing the
| ||||||
| 16 | return, pay to the Department the amount of tax imposed under | ||||||
| 17 | this
subsection, less a discount of 1.75%, which is allowed to | ||||||
| 18 | reimburse the
retailer for the expenses incurred in keeping | ||||||
| 19 | records, preparing and
filing returns, remitting the tax, and | ||||||
| 20 | supplying data to the Department on
request.
| ||||||
| 21 | Whenever the Department determines that a refund should be | ||||||
| 22 | made under
this subsection to a claimant instead of issuing a | ||||||
| 23 | credit memorandum, the
Department shall notify the State | ||||||
| 24 | Comptroller, who shall cause a warrant
to be drawn for the | ||||||
| 25 | amount specified and to the person named in the
notification | ||||||
| 26 | from the Department. The refund shall be paid by the State
| ||||||
| |||||||
| |||||||
| 1 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
| 2 | trust fund
held by the State Treasurer as trustee for the | ||||||
| 3 | Authority.
| ||||||
| 4 | Nothing in this subsection authorizes the Authority to | ||||||
| 5 | impose a tax upon
the privilege of engaging in any business | ||||||
| 6 | that under the Constitution of
the United States may not be | ||||||
| 7 | made the subject of taxation by this State.
| ||||||
| 8 | The Department shall forthwith pay over to the State | ||||||
| 9 | Treasurer, ex
officio, as trustee for the Authority, all taxes | ||||||
| 10 | and penalties collected
under this subsection for deposit into | ||||||
| 11 | a trust fund held outside of the
State Treasury. | ||||||
| 12 | As soon as possible after the first day of each month, | ||||||
| 13 | beginning January 1, 2011, upon certification of the Department | ||||||
| 14 | of Revenue, the Comptroller shall order transferred, and the | ||||||
| 15 | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | ||||||
| 16 | local sales tax increment, as defined in the Innovation | ||||||
| 17 | Development and Economy Act, collected under this subsection | ||||||
| 18 | during the second preceding calendar month for sales within a | ||||||
| 19 | STAR bond district. | ||||||
| 20 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
| 21 | on or before the 25th day of each calendar month, the
| ||||||
| 22 | Department shall prepare and certify to the Comptroller the | ||||||
| 23 | amounts to be
paid under subsection (g) of this Section, which | ||||||
| 24 | shall be the amounts, not
including credit memoranda, collected | ||||||
| 25 | under this subsection during the second
preceding calendar | ||||||
| 26 | month by the Department, less any amounts determined by the
| ||||||
| |||||||
| |||||||
| 1 | Department to be necessary for the payment of refunds, less | ||||||
| 2 | 1.5% of such
balance, which sum shall be deposited by the State | ||||||
| 3 | Treasurer into the Tax
Compliance and Administration Fund in | ||||||
| 4 | the State Treasury from which it shall be
appropriated to the | ||||||
| 5 | Department to cover the costs of the Department in
| ||||||
| 6 | administering and enforcing the provisions of this subsection, | ||||||
| 7 | and less any amounts that are transferred to the STAR Bonds | ||||||
| 8 | Revenue Fund. Within 10 days
after receipt by the Comptroller | ||||||
| 9 | of the certification, the Comptroller shall
cause the orders to | ||||||
| 10 | be drawn for the remaining amounts, and the Treasurer shall
| ||||||
| 11 | administer those amounts as required in subsection (g).
| ||||||
| 12 | A certificate of registration issued by the Illinois | ||||||
| 13 | Department of Revenue
to a retailer under the Retailers' | ||||||
| 14 | Occupation Tax Act shall permit the
registrant to engage in a | ||||||
| 15 | business that is taxed under the tax imposed
under this | ||||||
| 16 | subsection, and no additional registration shall be required
| ||||||
| 17 | under the ordinance imposing the tax or under this subsection.
| ||||||
| 18 | A certified copy of any ordinance imposing or discontinuing | ||||||
| 19 | any tax under
this subsection or effecting a change in the rate | ||||||
| 20 | of that tax shall be
filed with the Department, whereupon the | ||||||
| 21 | Department shall proceed to
administer and enforce this | ||||||
| 22 | subsection on behalf of the Authority as of the
first day of | ||||||
| 23 | the third calendar month following the date of filing.
| ||||||
| 24 | The tax authorized to be levied under this subsection may | ||||||
| 25 | be levied within
all or any part of the following described | ||||||
| 26 | portions of the metropolitan area:
| ||||||
| |||||||
| |||||||
| 1 | (1) that portion of the City of Chicago located within | ||||||
| 2 | the following
area: Beginning at the point of intersection | ||||||
| 3 | of the Cook County - DuPage
County line and York Road, then | ||||||
| 4 | North along York Road to its intersection
with Touhy | ||||||
| 5 | Avenue, then east along Touhy Avenue to its intersection | ||||||
| 6 | with
the Northwest Tollway, then southeast along the | ||||||
| 7 | Northwest Tollway to its
intersection with Lee Street, then | ||||||
| 8 | south along Lee Street to Higgins Road,
then south and east | ||||||
| 9 | along Higgins Road to its intersection with Mannheim
Road, | ||||||
| 10 | then south along Mannheim Road to its intersection with | ||||||
| 11 | Irving Park
Road, then west along Irving Park Road to its | ||||||
| 12 | intersection with the Cook
County - DuPage County line, | ||||||
| 13 | then north and west along the county line to
the point of | ||||||
| 14 | beginning; and
| ||||||
| 15 | (2) that portion of the City of Chicago located within | ||||||
| 16 | the following
area: Beginning at the intersection of West | ||||||
| 17 | 55th Street with Central
Avenue, then east along West 55th | ||||||
| 18 | Street to its intersection with South
Cicero Avenue, then | ||||||
| 19 | south along South Cicero Avenue to its intersection
with | ||||||
| 20 | West 63rd Street, then west along West 63rd Street to its | ||||||
| 21 | intersection
with South Central Avenue, then north along | ||||||
| 22 | South Central Avenue to the
point of beginning; and
| ||||||
| 23 | (3) that portion of the City of Chicago located within | ||||||
| 24 | the following
area: Beginning at the point 150 feet west of | ||||||
| 25 | the intersection of the west
line of North Ashland Avenue | ||||||
| 26 | and the north line of West Diversey Avenue,
then north 150 | ||||||
| |||||||
| |||||||
| 1 | feet, then east along a line 150 feet north of the north
| ||||||
| 2 | line of West Diversey Avenue extended to the shoreline of | ||||||
| 3 | Lake Michigan,
then following the shoreline of Lake | ||||||
| 4 | Michigan (including Navy Pier and all
other improvements | ||||||
| 5 | fixed to land, docks, or piers) to the point where the
| ||||||
| 6 | shoreline of Lake Michigan and the Adlai E. Stevenson | ||||||
| 7 | Expressway extended
east to that shoreline intersect, then | ||||||
| 8 | west along the Adlai E. Stevenson
Expressway to a point 150 | ||||||
| 9 | feet west of the west line of South Ashland
Avenue, then | ||||||
| 10 | north along a line 150 feet west of the west line of South | ||||||
| 11 | and
North Ashland Avenue to the point of beginning.
| ||||||
| 12 | The tax authorized to be levied under this subsection may | ||||||
| 13 | also be
levied on food, alcoholic beverages, and soft drinks | ||||||
| 14 | sold on boats and
other watercraft departing from and returning | ||||||
| 15 | to the shoreline of Lake
Michigan (including Navy Pier and all | ||||||
| 16 | other improvements fixed to land,
docks, or piers) described in | ||||||
| 17 | item (3).
| ||||||
| 18 | (c) By ordinance the Authority shall, as soon as | ||||||
| 19 | practicable after July 1, 1992 (the
effective date of Public | ||||||
| 20 | Act 87-733), impose an occupation tax
upon all persons engaged | ||||||
| 21 | in the corporate limits of the City of Chicago in
the business | ||||||
| 22 | of renting, leasing, or letting rooms in a hotel, as defined
in | ||||||
| 23 | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | ||||||
| 24 | the gross
rental receipts from the renting, leasing, or letting | ||||||
| 25 | of hotel rooms within
the City of Chicago, excluding, however, | ||||||
| 26 | from gross rental receipts
the proceeds of renting, leasing, or | ||||||
| |||||||
| |||||||
| 1 | letting to permanent residents of
a hotel, as defined in that | ||||||
| 2 | Act. Gross rental receipts shall not include
charges that are | ||||||
| 3 | added on account of the liability arising from any tax
imposed | ||||||
| 4 | by the State or any governmental agency on the occupation of
| ||||||
| 5 | renting, leasing, or letting rooms in a hotel.
| ||||||
| 6 | The tax imposed by the Authority under this subsection and | ||||||
| 7 | all civil
penalties that may be assessed as an incident to that | ||||||
| 8 | tax shall be collected
and enforced by the Illinois Department | ||||||
| 9 | of Revenue. The certificate of
registration that is issued by | ||||||
| 10 | the Department to a lessor under the Hotel
Operators' | ||||||
| 11 | Occupation Tax Act shall permit that registrant to engage in a
| ||||||
| 12 | business that is taxable under any ordinance enacted under this
| ||||||
| 13 | subsection without registering separately with the Department | ||||||
| 14 | under that
ordinance or under this subsection. The Department | ||||||
| 15 | shall have full power to
administer and enforce this | ||||||
| 16 | subsection, to collect all taxes and penalties
due under this | ||||||
| 17 | subsection, to dispose of taxes and penalties so collected
in | ||||||
| 18 | the manner provided in this subsection, and to determine all | ||||||
| 19 | rights to
credit memoranda arising on account of the erroneous | ||||||
| 20 | payment of tax or
penalty under this subsection. In the | ||||||
| 21 | administration of and compliance with
this subsection, the | ||||||
| 22 | Department and persons who are subject to this
subsection shall | ||||||
| 23 | have the same rights, remedies, privileges, immunities,
| ||||||
| 24 | powers, and duties, shall be subject to the same conditions, | ||||||
| 25 | restrictions,
limitations, penalties, and definitions of | ||||||
| 26 | terms, and shall employ the same
modes of procedure as are | ||||||
| |||||||
| |||||||
| 1 | prescribed in the Hotel Operators' Occupation Tax
Act (except | ||||||
| 2 | where that Act is inconsistent with this subsection), as fully
| ||||||
| 3 | as if the provisions contained in the Hotel Operators' | ||||||
| 4 | Occupation Tax Act
were set out in this subsection.
| ||||||
| 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 | Persons subject to any tax imposed under the authority | ||||||
| 15 | granted in
this subsection may reimburse themselves for their | ||||||
| 16 | tax liability for that
tax by separately stating that tax as an | ||||||
| 17 | additional charge,
which charge may be stated in combination, | ||||||
| 18 | in a single amount, with State
taxes imposed under the Hotel | ||||||
| 19 | Operators' Occupation Tax Act, the
municipal tax imposed under | ||||||
| 20 | Section 8-3-13 of the Illinois Municipal
Code, and the tax | ||||||
| 21 | imposed under Section 19 of the Illinois Sports
Facilities | ||||||
| 22 | Authority Act.
| ||||||
| 23 | The person filing the return shall, at the time of filing | ||||||
| 24 | the return,
pay to the Department the amount of tax, less a | ||||||
| 25 | discount of 2.1% or $25 per
calendar year, whichever is | ||||||
| 26 | greater, which is allowed to reimburse the
operator for the | ||||||
| |||||||
| |||||||
| 1 | expenses incurred in keeping records, preparing and filing
| ||||||
| 2 | returns, remitting the tax, and supplying data to the | ||||||
| 3 | Department on request.
| ||||||
| 4 | Except as otherwise provided in this paragraph, the | ||||||
| 5 | Department shall forthwith pay over to the State Treasurer,
ex | ||||||
| 6 | officio, as trustee for the Authority, all taxes and penalties | ||||||
| 7 | collected
under this subsection for deposit into a trust fund | ||||||
| 8 | held outside the State
Treasury. On or before the 25th day of | ||||||
| 9 | each calendar month, the Department
shall certify to the | ||||||
| 10 | Comptroller the amounts to be paid under subsection
(g) of this | ||||||
| 11 | Section, which shall be the amounts (not including credit
| ||||||
| 12 | memoranda) collected under this subsection during the second | ||||||
| 13 | preceding
calendar month by the Department, less any amounts | ||||||
| 14 | determined by the
Department to be necessary for payment of | ||||||
| 15 | refunds, less 1.5% of the remainder, which the Department shall | ||||||
| 16 | transfer into the Tax Compliance and Administration Fund. The | ||||||
| 17 | Department, at the time of each monthly disbursement to the | ||||||
| 18 | Authority, shall prepare and certify to the State Comptroller | ||||||
| 19 | the amount to be transferred into the Tax Compliance and | ||||||
| 20 | Administration Fund under this subsection. Within 10 days after
| ||||||
| 21 | receipt by the Comptroller of the Department's certification, | ||||||
| 22 | the
Comptroller shall cause the orders to be drawn for such | ||||||
| 23 | amounts, and the
Treasurer shall administer the amounts | ||||||
| 24 | distributed to the Authority as required in subsection (g).
| ||||||
| 25 | A certified copy of any ordinance imposing or discontinuing | ||||||
| 26 | a tax under this
subsection or effecting a change in the rate | ||||||
| |||||||
| |||||||
| 1 | of that tax shall be filed with
the Illinois Department of | ||||||
| 2 | Revenue, whereupon the Department shall proceed to
administer | ||||||
| 3 | and enforce this subsection on behalf of the Authority as of | ||||||
| 4 | the
first day of the third calendar month following the date of | ||||||
| 5 | filing.
| ||||||
| 6 | (d) By ordinance the Authority shall, as soon as | ||||||
| 7 | practicable after July 1, 1992 (the
effective date of Public | ||||||
| 8 | Act 87-733), impose a tax
upon all persons engaged in the | ||||||
| 9 | business of renting automobiles in the
metropolitan area at the | ||||||
| 10 | rate of 6% of the gross
receipts from that business, except | ||||||
| 11 | that no tax shall be imposed on the
business of renting | ||||||
| 12 | automobiles for use as taxicabs or in livery service.
The tax | ||||||
| 13 | imposed under this subsection and all civil penalties that may | ||||||
| 14 | be
assessed as an incident to that tax shall be collected and | ||||||
| 15 | enforced by the
Illinois Department of Revenue. The certificate | ||||||
| 16 | of registration issued by
the Department to a retailer under | ||||||
| 17 | the Retailers' Occupation Tax Act or
under the Automobile | ||||||
| 18 | Renting Occupation and Use Tax Act shall permit that
person to | ||||||
| 19 | engage in a business that is taxable under any ordinance | ||||||
| 20 | enacted
under this subsection without registering separately | ||||||
| 21 | with the Department
under that ordinance or under this | ||||||
| 22 | subsection. The Department shall have
full power to administer | ||||||
| 23 | and enforce this subsection, to collect all taxes
and penalties | ||||||
| 24 | due under this subsection, to dispose of taxes and penalties
so | ||||||
| 25 | collected in the manner provided in this subsection, and to | ||||||
| 26 | determine
all rights to credit memoranda arising on account of | ||||||
| |||||||
| |||||||
| 1 | the erroneous payment
of tax or penalty under this subsection. | ||||||
| 2 | In the administration of and
compliance with this subsection, | ||||||
| 3 | the Department and persons who are subject
to this subsection | ||||||
| 4 | shall 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 3 (in
respect to all provisions of those | ||||||
| 9 | Sections other than the State rate of
tax; and in respect to | ||||||
| 10 | the provisions of the Retailers' Occupation Tax Act
referred to | ||||||
| 11 | in those Sections, except as to the disposition of taxes and
| ||||||
| 12 | penalties collected, except for the provision allowing | ||||||
| 13 | retailers a
deduction from the tax to cover certain costs, and | ||||||
| 14 | except that credit
memoranda issued under this subsection may | ||||||
| 15 | not be used to discharge any
State tax liability) of the | ||||||
| 16 | Automobile Renting Occupation and Use Tax Act,
as fully as if | ||||||
| 17 | provisions contained in those Sections of that Act were set
| ||||||
| 18 | forth in this subsection.
| ||||||
| 19 | Persons subject to any tax imposed under the authority | ||||||
| 20 | granted in
this subsection may reimburse themselves for their | ||||||
| 21 | tax liability under this
subsection by separately stating that | ||||||
| 22 | tax as an additional charge, which
charge may be stated in | ||||||
| 23 | combination, in a single amount, with State tax
that sellers | ||||||
| 24 | are required to collect under the Automobile Renting
Occupation | ||||||
| 25 | and Use Tax Act, pursuant to bracket schedules as the | ||||||
| 26 | Department
may prescribe.
| ||||||
| |||||||
| |||||||
| 1 | Whenever the Department determines that a refund should be | ||||||
| 2 | made under
this subsection to a claimant instead of issuing a | ||||||
| 3 | credit memorandum, the
Department shall notify the State | ||||||
| 4 | Comptroller, who shall cause a warrant to
be drawn for the | ||||||
| 5 | amount specified and to the person named in the
notification | ||||||
| 6 | from the Department. The refund shall be paid by the State
| ||||||
| 7 | Treasurer out of the Metropolitan Pier and Exposition Authority | ||||||
| 8 | trust fund
held by the State Treasurer as trustee for the | ||||||
| 9 | Authority.
| ||||||
| 10 | Except as otherwise provided in this paragraph, the | ||||||
| 11 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
| 12 | officio,
as trustee, all taxes and penalties collected under | ||||||
| 13 | this subsection for
deposit into a trust fund held outside the | ||||||
| 14 | State Treasury. On or before the
25th day of each calendar | ||||||
| 15 | month, the Department shall certify
to the Comptroller the | ||||||
| 16 | amounts to be paid under subsection (g) of this
Section (not | ||||||
| 17 | including credit memoranda) collected under this subsection
| ||||||
| 18 | during the second preceding calendar month by the Department, | ||||||
| 19 | less any
amount determined by the Department to be necessary | ||||||
| 20 | for payment of refunds, less 1.5% of the remainder, which the | ||||||
| 21 | Department shall transfer into the Tax Compliance and | ||||||
| 22 | Administration Fund. The Department, at the time of each | ||||||
| 23 | monthly disbursement to the Authority, shall prepare and | ||||||
| 24 | certify to the State Comptroller the amount to be transferred | ||||||
| 25 | into the Tax Compliance and Administration Fund under this | ||||||
| 26 | subsection.
Within 10 days after receipt by the Comptroller of | ||||||
| |||||||
| |||||||
| 1 | the Department's
certification, the Comptroller shall cause | ||||||
| 2 | the orders to be drawn for such
amounts, and the Treasurer | ||||||
| 3 | shall administer the amounts distributed to the Authority as | ||||||
| 4 | required in
subsection (g).
| ||||||
| 5 | Nothing in this subsection authorizes the Authority to | ||||||
| 6 | impose a tax upon
the privilege of engaging in any business | ||||||
| 7 | that under the Constitution of
the United States may not be | ||||||
| 8 | made the subject of taxation by this State.
| ||||||
| 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 | (e) 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 the
privilege of using in the | ||||||
| 19 | metropolitan area an automobile that is rented
from a rentor | ||||||
| 20 | outside Illinois and is titled or registered with an agency
of | ||||||
| 21 | this State's government at a rate of 6% of the rental price of | ||||||
| 22 | that
automobile, except that no tax shall be imposed on the | ||||||
| 23 | privilege of using
automobiles rented for use as taxicabs or in | ||||||
| 24 | livery service. The tax shall
be collected from persons whose | ||||||
| 25 | Illinois address for titling or
registration purposes is given | ||||||
| 26 | as being in the metropolitan area. The tax
shall be collected | ||||||
| |||||||
| |||||||
| 1 | by the Department of Revenue for the Authority. The tax
must be | ||||||
| 2 | paid to the State or an exemption determination must be | ||||||
| 3 | obtained
from the Department of Revenue before the title or | ||||||
| 4 | certificate of
registration for the property may be issued. The | ||||||
| 5 | tax or proof of exemption
may be transmitted to the Department | ||||||
| 6 | by way of the State agency with which
or State officer with | ||||||
| 7 | whom the tangible personal property must be titled or
| ||||||
| 8 | registered if the Department and that agency or State officer | ||||||
| 9 | determine
that this procedure will expedite the processing of | ||||||
| 10 | applications for title
or registration.
| ||||||
| 11 | The Department shall have full power to administer and | ||||||
| 12 | enforce this
subsection, to collect all taxes, penalties, and | ||||||
| 13 | interest due under this
subsection, to dispose of taxes, | ||||||
| 14 | penalties, and interest so collected in
the manner provided in | ||||||
| 15 | this subsection, and to determine all rights to
credit | ||||||
| 16 | memoranda or refunds arising on account of the erroneous | ||||||
| 17 | payment of
tax, penalty, or interest under this subsection. In | ||||||
| 18 | the administration of
and compliance with this subsection, the | ||||||
| 19 | Department and persons who are
subject to this subsection shall | ||||||
| 20 | have the same rights, remedies,
privileges, immunities, | ||||||
| 21 | powers, and duties, be subject to the same
conditions, | ||||||
| 22 | restrictions, limitations, penalties, and definitions of | ||||||
| 23 | terms,
and employ the same modes of procedure as are prescribed | ||||||
| 24 | in Sections 2 and
4 (except provisions pertaining to the State | ||||||
| 25 | rate of tax; and in respect to
the provisions of the Use Tax | ||||||
| 26 | Act referred to in that Section, except
provisions concerning | ||||||
| |||||||
| |||||||
| 1 | collection or refunding of the tax by retailers,
except the | ||||||
| 2 | provisions of Section 19 pertaining to claims by retailers,
| ||||||
| 3 | except the last paragraph concerning refunds, and except that | ||||||
| 4 | credit
memoranda issued under this subsection may not be used | ||||||
| 5 | to discharge any
State tax liability) of the Automobile Renting | ||||||
| 6 | Occupation and Use Tax Act,
as fully as if provisions contained | ||||||
| 7 | in those Sections of that Act were set
forth in this | ||||||
| 8 | subsection.
| ||||||
| 9 | Whenever the Department determines that a refund should be | ||||||
| 10 | made under this
subsection to a claimant instead of issuing a | ||||||
| 11 | credit memorandum, the Department
shall notify the State | ||||||
| 12 | Comptroller, who shall cause a warrant to be drawn
for the | ||||||
| 13 | amount specified and to the person named in the notification
| ||||||
| 14 | from the Department. The refund shall be paid by the State | ||||||
| 15 | Treasurer out
of the Metropolitan Pier and Exposition Authority | ||||||
| 16 | trust fund held by the
State Treasurer as trustee for the | ||||||
| 17 | Authority.
| ||||||
| 18 | Except as otherwise provided in this paragraph, the | ||||||
| 19 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
| 20 | officio,
as trustee, all taxes, penalties, and interest | ||||||
| 21 | collected under this
subsection for deposit into a trust fund | ||||||
| 22 | held outside the State Treasury.
On or before the 25th day of | ||||||
| 23 | each calendar month, the Department shall
certify to the State | ||||||
| 24 | Comptroller the amounts to be paid under subsection
(g) of this | ||||||
| 25 | Section, which shall be the amounts (not including credit
| ||||||
| 26 | memoranda) collected under this subsection during the second | ||||||
| |||||||
| |||||||
| 1 | preceding
calendar month by the Department, less any amounts | ||||||
| 2 | determined by the
Department to be necessary for payment of | ||||||
| 3 | refunds, less 1.5% of the remainder, which the Department shall | ||||||
| 4 | transfer into the Tax Compliance and Administration Fund. The | ||||||
| 5 | Department, at the time of each monthly disbursement to the | ||||||
| 6 | Authority, shall prepare and certify to the State Comptroller | ||||||
| 7 | the amount to be transferred into the Tax Compliance and | ||||||
| 8 | Administration Fund under this subsection. Within 10 days after
| ||||||
| 9 | receipt by the State Comptroller of the Department's | ||||||
| 10 | certification, the
Comptroller shall cause the orders to be | ||||||
| 11 | drawn for such amounts, and the
Treasurer shall administer the | ||||||
| 12 | amounts distributed to the Authority as required in subsection | ||||||
| 13 | (g).
| ||||||
| 14 | A certified copy of any ordinance imposing or discontinuing | ||||||
| 15 | a tax or
effecting a change in the rate of that tax shall be | ||||||
| 16 | filed with the Illinois
Department of Revenue, whereupon the | ||||||
| 17 | Department shall proceed to administer
and enforce this | ||||||
| 18 | subsection on behalf of the Authority as of the first day
of | ||||||
| 19 | the third calendar month following the date of filing.
| ||||||
| 20 | (f) By ordinance the Authority shall, as soon as | ||||||
| 21 | practicable after July 1, 1992 (the
effective date of Public | ||||||
| 22 | Act 87-733), impose an occupation tax on all
persons, other | ||||||
| 23 | than a governmental agency, engaged in the business of
| ||||||
| 24 | providing ground transportation for hire to passengers in the | ||||||
| 25 | metropolitan
area at a rate of (i) $4 per taxi or livery | ||||||
| 26 | vehicle departure with
passengers for hire from commercial | ||||||
| |||||||
| |||||||
| 1 | service airports in the metropolitan
area, (ii) for each | ||||||
| 2 | departure with passengers for hire from a commercial
service | ||||||
| 3 | airport in the metropolitan area in a bus or van operated by a
| ||||||
| 4 | person other than a person described in item (iii): $18 per bus | ||||||
| 5 | or van with
a capacity of 1-12 passengers, $36 per bus or van | ||||||
| 6 | with a capacity of 13-24
passengers, and $54 per bus or van | ||||||
| 7 | with a capacity of over 24 passengers,
and (iii) for each | ||||||
| 8 | departure with passengers for hire from a commercial
service | ||||||
| 9 | airport in the metropolitan area in a bus or van operated by a
| ||||||
| 10 | person regulated by the Interstate Commerce Commission or | ||||||
| 11 | Illinois Commerce
Commission, operating scheduled service from | ||||||
| 12 | the airport, and charging fares on
a per passenger basis: $2 | ||||||
| 13 | per passenger for hire in each bus or van. The term
"commercial | ||||||
| 14 | service airports" means those airports receiving scheduled
| ||||||
| 15 | passenger service and enplaning more than 100,000 passengers | ||||||
| 16 | per year.
| ||||||
| 17 | In the ordinance imposing the tax, the Authority may | ||||||
| 18 | provide for the
administration and enforcement of the tax and | ||||||
| 19 | the collection of the tax
from persons subject to the tax as | ||||||
| 20 | the Authority determines to be necessary
or practicable for the | ||||||
| 21 | effective administration of the tax. The Authority
may enter | ||||||
| 22 | into agreements as it deems appropriate with any governmental
| ||||||
| 23 | agency providing for that agency to act as the Authority's | ||||||
| 24 | agent to
collect the tax.
| ||||||
| 25 | In the ordinance imposing the tax, the Authority may | ||||||
| 26 | designate a method or
methods for persons subject to the tax to | ||||||
| |||||||
| |||||||
| 1 | reimburse themselves for the tax
liability arising under the | ||||||
| 2 | ordinance (i) by separately stating the full
amount of the tax | ||||||
| 3 | liability as an additional charge to passengers departing
the | ||||||
| 4 | airports, (ii) by separately stating one-half of the tax | ||||||
| 5 | liability as
an additional charge to both passengers departing | ||||||
| 6 | from and to passengers
arriving at the airports, or (iii) by | ||||||
| 7 | some other method determined by the
Authority.
| ||||||
| 8 | All taxes, penalties, and interest collected under any | ||||||
| 9 | ordinance adopted
under this subsection, less any amounts | ||||||
| 10 | determined to be necessary for the
payment of refunds and less | ||||||
| 11 | the taxes, penalties, and interest attributable to any increase | ||||||
| 12 | in the rate of tax authorized by Public Act 96-898, shall be | ||||||
| 13 | paid forthwith to the State Treasurer, ex
officio, for deposit | ||||||
| 14 | into a trust fund held outside the State Treasury and
shall be | ||||||
| 15 | administered by the State Treasurer as provided in subsection | ||||||
| 16 | (g)
of this Section. All taxes, penalties, and interest | ||||||
| 17 | attributable to any increase in the rate of tax authorized by | ||||||
| 18 | Public Act 96-898 shall be paid by the State Treasurer as | ||||||
| 19 | follows: 25% for deposit into the Convention Center Support | ||||||
| 20 | Fund, to be used by the Village of Rosemont for the repair, | ||||||
| 21 | maintenance, and improvement of the Donald E. Stephens | ||||||
| 22 | Convention Center and for debt service on debt instruments | ||||||
| 23 | issued for those purposes by the village and 75% to the | ||||||
| 24 | Authority to be used for grants to an organization meeting the | ||||||
| 25 | qualifications set out in Section 5.6 of this Act, provided the | ||||||
| 26 | Metropolitan Pier and Exposition Authority has entered into a | ||||||
| |||||||
| |||||||
| 1 | marketing agreement with such an organization.
| ||||||
| 2 | (g) Amounts deposited from the proceeds of taxes imposed by | ||||||
| 3 | the
Authority under subsections (b), (c), (d), (e), and (f) of | ||||||
| 4 | this Section and
amounts deposited under Section 19 of the | ||||||
| 5 | Illinois Sports Facilities
Authority Act shall be held in a | ||||||
| 6 | trust fund outside the State Treasury and, other than the | ||||||
| 7 | amounts transferred into the Tax Compliance and Administration | ||||||
| 8 | Fund under subsections (b), (c), (d), and (e),
shall be | ||||||
| 9 | administered by the Treasurer as follows: | ||||||
| 10 | (1) An amount necessary for the payment of refunds with | ||||||
| 11 | respect to those taxes shall be retained in the trust fund | ||||||
| 12 | and used for those payments. | ||||||
| 13 | (2) On July 20 and on the 20th of each month | ||||||
| 14 | thereafter, provided that the amount requested in the | ||||||
| 15 | annual certificate of the Chairman of the Authority filed | ||||||
| 16 | under Section 8.25f of the State Finance Act has been | ||||||
| 17 | appropriated for payment to the Authority, 1/8 of the local | ||||||
| 18 | tax transfer amount, together with any cumulative | ||||||
| 19 | deficiencies in the amounts transferred into the McCormick | ||||||
| 20 | Place Expansion Project Fund under this subparagraph (2) | ||||||
| 21 | during the fiscal year for which the certificate has been | ||||||
| 22 | filed, shall be transferred from the trust fund into the | ||||||
| 23 | McCormick Place Expansion Project Fund in the State | ||||||
| 24 | treasury until 100% of the local tax transfer amount has | ||||||
| 25 | been so transferred. "Local tax transfer amount" shall mean | ||||||
| 26 | the amount requested in the annual certificate, minus the | ||||||
| |||||||
| |||||||
| 1 | reduction amount. "Reduction amount" shall mean $41.7 | ||||||
| 2 | million in fiscal year 2011, $36.7 million in fiscal year | ||||||
| 3 | 2012, $36.7 million in fiscal year 2013, $36.7 million in | ||||||
| 4 | fiscal year 2014, and $31.7 million in each fiscal year | ||||||
| 5 | thereafter until 2035 2032, provided that the reduction | ||||||
| 6 | amount shall be reduced by (i) the amount certified by the | ||||||
| 7 | Authority to the State Comptroller and State Treasurer | ||||||
| 8 | under Section 8.25 of the State Finance Act, as amended, | ||||||
| 9 | with respect to that fiscal year and (ii) in any fiscal | ||||||
| 10 | year in which the amounts deposited in the trust fund under | ||||||
| 11 | this Section exceed $343.3 $318.3 million, exclusive of | ||||||
| 12 | amounts set aside for refunds and for the reserve account, | ||||||
| 13 | one dollar for each dollar of the deposits in the trust | ||||||
| 14 | fund above $343.3 $318.3 million with respect to that year, | ||||||
| 15 | exclusive of amounts set aside for refunds and for the | ||||||
| 16 | reserve account. | ||||||
| 17 | (3) On July 20, 2010, the Comptroller shall certify to | ||||||
| 18 | the Governor, the Treasurer, and the Chairman of the | ||||||
| 19 | Authority the 2010 deficiency amount, which means the | ||||||
| 20 | cumulative amount of transfers that were due from the trust | ||||||
| 21 | fund to the McCormick Place Expansion Project Fund in | ||||||
| 22 | fiscal years 2008, 2009, and 2010 under Section 13(g) of | ||||||
| 23 | this Act, as it existed prior to May 27, 2010 (the | ||||||
| 24 | effective date of Public Act 96-898), but not made. On July | ||||||
| 25 | 20, 2011 and on July 20 of each year through July 20, 2014, | ||||||
| 26 | the Treasurer shall calculate for the previous fiscal year | ||||||
| |||||||
| |||||||
| 1 | the surplus revenues in the trust fund and pay that amount | ||||||
| 2 | to the Authority. On July 20, 2015 and on July 20 of each | ||||||
| 3 | year thereafter to and including July 20, 2017, as long as | ||||||
| 4 | bonds and notes issued under Section 13.2 or bonds and | ||||||
| 5 | notes issued to refund those bonds and notes are | ||||||
| 6 | outstanding, the Treasurer shall calculate for the | ||||||
| 7 | previous fiscal year the surplus revenues in the trust fund | ||||||
| 8 | and pay one-half of that amount to the State Treasurer for | ||||||
| 9 | deposit into the General Revenue Fund until the 2010 | ||||||
| 10 | deficiency amount has been paid and shall pay the balance | ||||||
| 11 | of the surplus revenues to the Authority. On July 20, 2018 | ||||||
| 12 | and on July 20 of each year thereafter, the Treasurer shall | ||||||
| 13 | calculate for the previous fiscal year the surplus revenues | ||||||
| 14 | in the trust fund and pay all of such surplus revenues to | ||||||
| 15 | the State Treasurer for deposit into the General Revenue | ||||||
| 16 | Fund until the 2010 deficiency amount has been paid. After | ||||||
| 17 | the 2010 deficiency amount has been paid, the Treasurer | ||||||
| 18 | shall pay the balance of the surplus revenues to the | ||||||
| 19 | Authority. "Surplus revenues" means the amounts remaining | ||||||
| 20 | in the trust fund on June 30 of the previous fiscal year | ||||||
| 21 | (A) after the State Treasurer has set aside in the trust | ||||||
| 22 | fund (i) amounts retained for refunds under subparagraph | ||||||
| 23 | (1) and (ii) any amounts necessary to meet the reserve | ||||||
| 24 | account amount and (B) after the State Treasurer has | ||||||
| 25 | transferred from the trust fund to the General Revenue Fund | ||||||
| 26 | 100% of any post-2010 deficiency amount. "Reserve account | ||||||
| |||||||
| |||||||
| 1 | amount" means $15 million in fiscal year 2011 and $30 | ||||||
| 2 | million in each fiscal year thereafter. The reserve account | ||||||
| 3 | amount shall be set aside in the trust fund and used as a | ||||||
| 4 | reserve to be transferred to the McCormick Place Expansion | ||||||
| 5 | Project Fund in the event the proceeds of taxes imposed | ||||||
| 6 | under this Section 13 are not sufficient to fund the | ||||||
| 7 | transfer required in subparagraph (2). "Post-2010 | ||||||
| 8 | deficiency amount" means any deficiency in transfers from | ||||||
| 9 | the trust fund to the McCormick Place Expansion Project | ||||||
| 10 | Fund with respect to fiscal years 2011 and thereafter. It | ||||||
| 11 | is the intention of this subparagraph (3) that no surplus | ||||||
| 12 | revenues shall be paid to the Authority with respect to any | ||||||
| 13 | year in which a post-2010 deficiency amount has not been | ||||||
| 14 | satisfied by the Authority. | ||||||
| 15 | Moneys received by the Authority as surplus revenues may be | ||||||
| 16 | used (i) for the purposes of paying debt service on the bonds | ||||||
| 17 | and notes issued by the Authority, including early redemption | ||||||
| 18 | of those bonds or notes, (ii) for the purposes of repair, | ||||||
| 19 | replacement, and improvement of the grounds, buildings, and | ||||||
| 20 | facilities of the Authority, and (iii) for the corporate | ||||||
| 21 | purposes of the Authority in fiscal years 2011 through 2015 in | ||||||
| 22 | an amount not to exceed $20,000,000 annually or $80,000,000 | ||||||
| 23 | total, which amount shall be reduced $0.75 for each dollar of | ||||||
| 24 | the receipts of the Authority in that year from any contract | ||||||
| 25 | entered into with respect to naming rights at McCormick Place | ||||||
| 26 | under Section 5(m) of this Act. When bonds and notes issued | ||||||
| |||||||
| |||||||
| 1 | under Section 13.2, or bonds or notes issued to refund those | ||||||
| 2 | bonds and notes, are no longer outstanding, the balance in the | ||||||
| 3 | trust fund shall be paid to the Authority.
| ||||||
| 4 | (h) The ordinances imposing the taxes authorized by this | ||||||
| 5 | Section shall
be repealed when bonds and notes issued under | ||||||
| 6 | Section 13.2 or bonds and
notes issued to refund those bonds | ||||||
| 7 | and notes are no longer outstanding.
| ||||||
| 8 | (Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; | ||||||
| 9 | 100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff. | ||||||
| 10 | 6-4-18; 100-863, eff. 8-14-18.)
| ||||||
| 11 | (70 ILCS 210/13.2) (from Ch. 85, par. 1233.2)
| ||||||
| 12 | Sec. 13.2. The McCormick Place Expansion Project Fund is | ||||||
| 13 | created in
the State Treasury. All moneys in the McCormick | ||||||
| 14 | Place Expansion Project
Fund are allocated to and shall be | ||||||
| 15 | appropriated and used only for the
purposes authorized by and | ||||||
| 16 | subject to the limitations and conditions of
this Section. | ||||||
| 17 | Those amounts may be appropriated by law to
the Authority
for | ||||||
| 18 | the purposes of paying the debt service requirements on all | ||||||
| 19 | bonds and
notes, including bonds and notes issued to refund or | ||||||
| 20 | advance
refund bonds and notes issued under this Section, | ||||||
| 21 | Section 13.1, or issued to refund or
advance refund bonds and | ||||||
| 22 | notes otherwise issued under this Act, (collectively
referred | ||||||
| 23 | to as
"bonds") to be issued by the Authority under this Section | ||||||
| 24 | in an aggregate
original principal amount (excluding the amount | ||||||
| 25 | of any bonds and
notes issued to refund or advance refund bonds | ||||||
| |||||||
| |||||||
| 1 | or notes issued under this
Section and Section 13.1) not to | ||||||
| 2 | exceed $2,850,000,000 for the purposes
of
carrying out and
| ||||||
| 3 | performing its duties and exercising its powers under this Act.
| ||||||
| 4 | The increased debt authorization of $450,000,000 provided by | ||||||
| 5 | Public Act 96-898 shall be used solely for the purpose of: (i) | ||||||
| 6 | hotel construction and related necessary capital improvements; | ||||||
| 7 | (ii) other needed capital improvements to existing facilities; | ||||||
| 8 | and (iii) land acquisition for and construction of one | ||||||
| 9 | multi-use facility on property bounded by East Cermak Road on | ||||||
| 10 | the south, East 21st Street on the north, South Indiana Avenue | ||||||
| 11 | on the west, and South Prairie Avenue on the east in the City | ||||||
| 12 | of Chicago, Cook County, Illinois; these limitations do not | ||||||
| 13 | apply to the increased debt authorization provided by Public | ||||||
| 14 | Act 100-23 this amendatory Act of the 100th General Assembly. | ||||||
| 15 | No bonds issued to refund or advance refund bonds issued under | ||||||
| 16 | this Section may mature later than
40 years from the date of | ||||||
| 17 | issuance of the refunding or advance refunding bonds. After the | ||||||
| 18 | aggregate original principal
amount of
bonds authorized in this | ||||||
| 19 | Section has been issued, the
payment of any
principal amount of | ||||||
| 20 | such bonds does not authorize the issuance of
additional bonds | ||||||
| 21 | (except refunding bonds). Any bonds and notes issued under this | ||||||
| 22 | Section in any year in which there is an outstanding "post-2010 | ||||||
| 23 | deficiency amount" as that term is defined in Section 13 (g)(3) | ||||||
| 24 | of this Act shall provide for the payment to the State | ||||||
| 25 | Treasurer of the amount of that deficiency. Proceeds from the | ||||||
| 26 | sale of bonds issued pursuant to the increased debt | ||||||
| |||||||
| |||||||
| 1 | authorization provided by Public Act 100-23 this amendatory Act | ||||||
| 2 | of the 100th General Assembly may be used for any corporate | ||||||
| 3 | purpose of the Authority in fiscal years 2021 and 2022 and for | ||||||
| 4 | the payment to the State Treasurer of any unpaid amounts | ||||||
| 5 | described in paragraph (3) of subsection (g) of Section 13 of | ||||||
| 6 | this Act as part of the "2010 deficiency amount" or the | ||||||
| 7 | "Post-2010 deficiency amount".
| ||||||
| 8 | On the first day of each month commencing after July 1, | ||||||
| 9 | 1993, amounts, if
any, on deposit in the McCormick Place | ||||||
| 10 | Expansion Project Fund shall,
subject to appropriation, be paid | ||||||
| 11 | in full to the Authority or, upon its
direction, to the trustee | ||||||
| 12 | or trustees for bondholders of bonds that by
their terms are | ||||||
| 13 | payable from the moneys received from the McCormick Place
| ||||||
| 14 | Expansion Project Fund, until an amount equal to 100% of the
| ||||||
| 15 | aggregate amount of the principal and interest in the fiscal | ||||||
| 16 | year,
including that pursuant to sinking fund requirements, has | ||||||
| 17 | been so paid and
deficiencies in reserves shall have been | ||||||
| 18 | remedied.
| ||||||
| 19 | The State of Illinois pledges to and agrees with the | ||||||
| 20 | holders of the bonds
of the Metropolitan Pier and Exposition | ||||||
| 21 | Authority issued under this
Section that the State will not | ||||||
| 22 | limit or alter the rights and powers vested
in the Authority by | ||||||
| 23 | this Act so as to impair the terms of any contract made
by the | ||||||
| 24 | Authority with those holders or in any way impair the rights | ||||||
| 25 | and
remedies of those holders until the bonds, together with | ||||||
| 26 | interest thereon,
interest on any unpaid installments of | ||||||
| |||||||
| |||||||
| 1 | interest, and all costs and
expenses in connection with any | ||||||
| 2 | action or proceedings by or on behalf of
those holders are | ||||||
| 3 | fully met and discharged; provided that any increase in
the Tax | ||||||
| 4 | Act Amounts specified in Section 3 of the Retailers' Occupation | ||||||
| 5 | Tax
Act, Section 9 of the Use Tax Act, Section 9 of the Service | ||||||
| 6 | Use Tax Act,
and Section 9 of the Service Occupation Tax Act | ||||||
| 7 | required to be deposited
into the Build Illinois Bond Account | ||||||
| 8 | in the Build Illinois Fund pursuant to
any law hereafter | ||||||
| 9 | enacted shall not be deemed to impair the rights of such
| ||||||
| 10 | holders so long as the increase does not result in the | ||||||
| 11 | aggregate debt
service payable in the current or any future | ||||||
| 12 | fiscal year of the State on
all bonds issued pursuant to the | ||||||
| 13 | Build Illinois Bond Act and the
Metropolitan Pier and | ||||||
| 14 | Exposition Authority Act and payable from tax
revenues | ||||||
| 15 | specified in Section 3 of the Retailers' Occupation Tax Act,
| ||||||
| 16 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 17 | Act, and
Section 9 of the Service Occupation Tax Act exceeding | ||||||
| 18 | 33 1/3% of such tax
revenues for the most recently completed | ||||||
| 19 | fiscal year of the State at the
time of such increase. In | ||||||
| 20 | addition, the State pledges to and agrees with
the holders of | ||||||
| 21 | the bonds of the Authority issued under this Section that
the | ||||||
| 22 | State will not limit or alter the basis on which State funds | ||||||
| 23 | are to be
paid to the Authority as provided in this Act or the | ||||||
| 24 | use of those funds so
as to impair the terms of any such | ||||||
| 25 | contract; provided that any increase in
the Tax Act Amounts | ||||||
| 26 | specified in Section 3 of the Retailers' Occupation Tax
Act, | ||||||
| |||||||
| |||||||
| 1 | Section 9 of the Use Tax Act, Section 9 of the Service Use Tax | ||||||
| 2 | Act,
and Section 9 of the Service Occupation Tax Act required | ||||||
| 3 | to be deposited
into the Build Illinois Bond Account in the | ||||||
| 4 | Build Illinois Fund pursuant to
any law hereafter enacted shall | ||||||
| 5 | not be deemed to impair the terms of any
such contract so long | ||||||
| 6 | as the increase does not result in the aggregate debt
service | ||||||
| 7 | payable in the current or any future fiscal year of the State | ||||||
| 8 | on
all bonds issued pursuant to the Build Illinois Bond Act and | ||||||
| 9 | the
Metropolitan Pier and Exposition Authority Act and payable | ||||||
| 10 | from tax
revenues specified in Section 3 of the Retailers' | ||||||
| 11 | Occupation Tax Act,
Section 9 of the Use Tax Act, Section 9 of | ||||||
| 12 | the Service Use Tax Act, and
Section 9 of the Service | ||||||
| 13 | Occupation Tax Act exceeding 33 1/3% of such tax
revenues for | ||||||
| 14 | the most recently completed fiscal year of the State at the
| ||||||
| 15 | time of such increase. The Authority is authorized to include | ||||||
| 16 | these pledges
and agreements with the State in any contract | ||||||
| 17 | with the holders of bonds
issued under this Section.
| ||||||
| 18 | The State shall not be liable on bonds of the Authority | ||||||
| 19 | issued under this
Section those bonds shall not be a debt of | ||||||
| 20 | the State, and this Act shall
not be construed as a guarantee | ||||||
| 21 | by the State of the debts of the Authority.
The bonds shall | ||||||
| 22 | contain a statement to this effect on the face of the bonds.
| ||||||
| 23 | (Source: P.A. 100-23, eff. 7-6-17.)
| ||||||
| 24 | Section 15-35. The Regional Transportation Authority Act | ||||||
| 25 | is amended by changing Section 4.09 as follows:
| ||||||
| |||||||
| |||||||
| 1 | (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
| ||||||
| 2 | Sec. 4.09. Public Transportation Fund and the Regional | ||||||
| 3 | Transportation
Authority Occupation and Use Tax Replacement | ||||||
| 4 | Fund.
| ||||||
| 5 | (a)(1)
Except as otherwise provided in paragraph (4), as | ||||||
| 6 | soon as possible after
the first day of each month, beginning | ||||||
| 7 | July 1, 1984, upon certification of
the Department of Revenue, | ||||||
| 8 | the Comptroller shall order transferred and the
Treasurer shall | ||||||
| 9 | transfer from the General Revenue Fund to a special fund in the | ||||||
| 10 | State Treasury to be known as the Public
Transportation Fund an | ||||||
| 11 | amount equal to 25% of the net revenue, before the
deduction of | ||||||
| 12 | the serviceman and retailer discounts pursuant to Section 9 of
| ||||||
| 13 | the Service Occupation Tax Act and Section 3 of the Retailers' | ||||||
| 14 | Occupation
Tax Act, realized from
any tax imposed by the | ||||||
| 15 | Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the | ||||||
| 16 | amounts deposited into the Regional
Transportation Authority | ||||||
| 17 | tax fund created by Section 4.03 of this Act, from
the County | ||||||
| 18 | and Mass Transit District Fund as provided in Section 6z-20 of
| ||||||
| 19 | the State Finance Act and 25% of the amounts deposited into the | ||||||
| 20 | Regional
Transportation Authority Occupation and Use Tax | ||||||
| 21 | Replacement Fund from the
State and Local Sales Tax Reform Fund | ||||||
| 22 | as provided in Section 6z-17 of the
State Finance Act.
On the | ||||||
| 23 | first day of the month following the date that the Department | ||||||
| 24 | receives revenues from increased taxes under Section 4.03(m) as | ||||||
| 25 | authorized by Public Act 95-708, in lieu of the transfers | ||||||
| |||||||
| |||||||
| 1 | authorized in the preceding sentence, upon certification of the | ||||||
| 2 | Department of Revenue, the Comptroller shall order transferred | ||||||
| 3 | and the Treasurer shall transfer from the General Revenue Fund | ||||||
| 4 | to the Public Transportation Fund an amount equal to 25% of the | ||||||
| 5 | net revenue, before the deduction of the serviceman and | ||||||
| 6 | retailer discounts pursuant to Section 9 of the Service | ||||||
| 7 | Occupation Tax Act and Section 3 of the Retailers' Occupation | ||||||
| 8 | Tax Act, realized from (i) 80% of the proceeds of any tax | ||||||
| 9 | imposed by the Authority at a rate of 1.25% in Cook County, | ||||||
| 10 | (ii) 75% of the proceeds of any tax imposed by the Authority at | ||||||
| 11 | the rate of 1% in Cook County, and (iii) one-third of the | ||||||
| 12 | proceeds of any tax imposed by the Authority at the rate of | ||||||
| 13 | 0.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will, | ||||||
| 14 | all pursuant to Section 4.03, and 25% of the net revenue | ||||||
| 15 | realized from any tax imposed by the Authority pursuant to | ||||||
| 16 | Section 4.03.1, and 25% of the amounts deposited into the | ||||||
| 17 | Regional Transportation Authority tax fund created by Section | ||||||
| 18 | 4.03 of this Act from the County and Mass Transit District Fund | ||||||
| 19 | as provided in Section 6z-20 of the State Finance Act, and 25% | ||||||
| 20 | of the amounts deposited into the Regional Transportation | ||||||
| 21 | Authority Occupation and Use Tax Replacement Fund from the | ||||||
| 22 | State and Local Sales Tax Reform Fund as provided in Section | ||||||
| 23 | 6z-17 of the State Finance Act. As used in this Section, net | ||||||
| 24 | revenue realized for a month shall be the revenue
collected by | ||||||
| 25 | the State pursuant to Sections 4.03 and 4.03.1 during the
| ||||||
| 26 | previous month from within the metropolitan region, less the | ||||||
| |||||||
| |||||||
| 1 | amount paid
out during that same month as refunds to taxpayers | ||||||
| 2 | for overpayment of
liability in the metropolitan region under | ||||||
| 3 | Sections 4.03 and 4.03.1. | ||||||
| 4 | Notwithstanding any provision of law to the contrary, | ||||||
| 5 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 6 | 100-23), those amounts required under this paragraph (1) of | ||||||
| 7 | subsection (a) to be transferred by the Treasurer into the | ||||||
| 8 | Public Transportation Fund from the General Revenue Fund shall | ||||||
| 9 | be directly deposited into the Public Transportation Fund as | ||||||
| 10 | the revenues are realized from the taxes indicated.
| ||||||
| 11 | (2) Except as otherwise provided in paragraph (4), on | ||||||
| 12 | February 1, 2009 (the first day of the month following the | ||||||
| 13 | effective date of Public Act 95-708) and each month thereafter, | ||||||
| 14 | upon certification by the Department of Revenue, the | ||||||
| 15 | Comptroller shall order transferred and the Treasurer shall | ||||||
| 16 | transfer from the General Revenue Fund to the Public | ||||||
| 17 | Transportation Fund an amount equal to 5% of the net revenue, | ||||||
| 18 | before the deduction of the serviceman and retailer discounts | ||||||
| 19 | pursuant to Section 9 of the Service Occupation Tax Act and | ||||||
| 20 | Section 3 of the Retailers' Occupation Tax Act, realized from | ||||||
| 21 | any tax imposed by the Authority pursuant to Sections 4.03 and | ||||||
| 22 | 4.03.1 and certified by the Department of Revenue under Section | ||||||
| 23 | 4.03(n) of this Act to be paid to the Authority and 5% of the | ||||||
| 24 | amounts deposited into the Regional Transportation Authority | ||||||
| 25 | tax fund created by Section 4.03 of this Act from the County | ||||||
| 26 | and Mass Transit District Fund as provided in Section 6z-20 of | ||||||
| |||||||
| |||||||
| 1 | the State Finance Act, and 5% of the amounts deposited into the | ||||||
| 2 | Regional Transportation Authority Occupation and Use Tax | ||||||
| 3 | Replacement Fund from the State and Local Sales Tax Reform Fund | ||||||
| 4 | as provided in Section 6z-17 of the State Finance Act, and 5% | ||||||
| 5 | of the revenue realized by the Chicago Transit Authority as | ||||||
| 6 | financial assistance from the City of Chicago from the proceeds | ||||||
| 7 | of any tax imposed by the City of Chicago under Section 8-3-19 | ||||||
| 8 | of the Illinois Municipal Code.
| ||||||
| 9 | Notwithstanding any provision of law to the contrary, | ||||||
| 10 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 11 | 100-23), those amounts required under this paragraph (2) of | ||||||
| 12 | subsection (a) to be transferred by the Treasurer into the | ||||||
| 13 | Public Transportation Fund from the General Revenue Fund shall | ||||||
| 14 | be directly deposited into the Public Transportation Fund as | ||||||
| 15 | the revenues are realized from the taxes indicated. | ||||||
| 16 | (3) Except as otherwise provided in paragraph (4), as soon | ||||||
| 17 | as possible after the first day of January, 2009 and each month | ||||||
| 18 | thereafter, upon certification of the Department of Revenue | ||||||
| 19 | with respect to the taxes collected under Section 4.03, the | ||||||
| 20 | Comptroller shall order transferred and the Treasurer shall | ||||||
| 21 | transfer from the General Revenue Fund to the Public | ||||||
| 22 | Transportation Fund an amount equal to 25% of the net revenue, | ||||||
| 23 | before the deduction of the serviceman and retailer discounts | ||||||
| 24 | pursuant to Section 9 of the Service Occupation Tax Act and | ||||||
| 25 | Section 3 of the Retailers' Occupation Tax Act, realized from | ||||||
| 26 | (i) 20% of the proceeds of any tax imposed by the Authority at | ||||||
| |||||||
| |||||||
| 1 | a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any | ||||||
| 2 | tax imposed by the Authority at the rate of 1% in Cook County, | ||||||
| 3 | and (iii) one-third of the proceeds of any tax imposed by the | ||||||
| 4 | Authority at the rate of 0.75% in the Counties of DuPage, Kane, | ||||||
| 5 | Lake, McHenry, and Will, all pursuant to Section 4.03, and the | ||||||
| 6 | Comptroller shall order transferred and the Treasurer shall | ||||||
| 7 | transfer from the General Revenue Fund to the Public | ||||||
| 8 | Transportation Fund (iv) an amount equal to 25% of the revenue | ||||||
| 9 | realized by the Chicago Transit Authority as financial | ||||||
| 10 | assistance from the City of Chicago from the proceeds of any | ||||||
| 11 | tax imposed by the City of Chicago under Section 8-3-19 of the | ||||||
| 12 | Illinois Municipal Code.
| ||||||
| 13 | Notwithstanding any provision of law to the contrary, | ||||||
| 14 | beginning on July 6, 2017 (the effective date of Public Act | ||||||
| 15 | 100-23), those amounts required under this paragraph (3) of | ||||||
| 16 | subsection (a) to be transferred by the Treasurer into the | ||||||
| 17 | Public Transportation Fund from the General Revenue Fund shall | ||||||
| 18 | be directly deposited into the Public Transportation Fund as | ||||||
| 19 | the revenues are realized from the taxes indicated. | ||||||
| 20 | (4) Notwithstanding any provision of law to the contrary, | ||||||
| 21 | of the transfers to be made under paragraphs (1), (2), and (3) | ||||||
| 22 | of this subsection (a) from the General Revenue Fund to the | ||||||
| 23 | Public Transportation Fund, the first $150,000,000 that would | ||||||
| 24 | have otherwise been transferred from the General Revenue Fund | ||||||
| 25 | shall be transferred from the Road Fund. The remaining balance | ||||||
| 26 | of such transfers shall be made from the General Revenue Fund. | ||||||
| |||||||
| |||||||
| 1 | (5) (Blank). | ||||||
| 2 | (6) (Blank). | ||||||
| 3 | (7) For State fiscal year 2020 only, notwithstanding any | ||||||
| 4 | provision of law to the contrary, the total amount of revenue | ||||||
| 5 | and deposits under this Section attributable to revenues | ||||||
| 6 | realized during State fiscal year 2020 shall be reduced by 5%. | ||||||
| 7 | (8) For State fiscal year 2021 only, notwithstanding any | ||||||
| 8 | provision of law to the contrary, the total amount of revenue | ||||||
| 9 | and deposits under this Section attributable to revenues | ||||||
| 10 | realized during State fiscal year 2021 shall be reduced by 5%.
| ||||||
| 11 | (b)(1) All moneys deposited in the Public Transportation | ||||||
| 12 | Fund and the
Regional Transportation Authority Occupation and | ||||||
| 13 | Use Tax Replacement Fund,
whether deposited pursuant to this | ||||||
| 14 | Section or otherwise, are allocated to
the Authority, except | ||||||
| 15 | for amounts appropriated to the Office of the Executive | ||||||
| 16 | Inspector General as authorized by subsection (h) of Section | ||||||
| 17 | 4.03.3 and amounts transferred to the Audit Expense Fund | ||||||
| 18 | pursuant to Section 6z-27 of the State Finance Act. The | ||||||
| 19 | Comptroller, as soon as
possible after each monthly transfer | ||||||
| 20 | provided in this Section and after
each deposit into the Public | ||||||
| 21 | Transportation Fund, shall order the Treasurer
to pay to the | ||||||
| 22 | Authority out of the Public Transportation Fund the amount so
| ||||||
| 23 | transferred or deposited. Any Additional State Assistance and | ||||||
| 24 | Additional Financial Assistance paid to the Authority under | ||||||
| 25 | this Section shall be expended by the Authority for its | ||||||
| 26 | purposes as provided in this Act. The balance of the amounts | ||||||
| |||||||
| |||||||
| 1 | paid to the Authority from the Public Transportation Fund shall | ||||||
| 2 | be expended by the Authority as provided in Section 4.03.3. The
| ||||||
| 3 | Comptroller,
as soon as possible after each deposit into the | ||||||
| 4 | Regional Transportation
Authority Occupation and Use Tax | ||||||
| 5 | Replacement Fund provided in this Section
and Section 6z-17 of | ||||||
| 6 | the State Finance Act, shall order the Treasurer
to pay to the | ||||||
| 7 | Authority out of the Regional Transportation Authority
| ||||||
| 8 | Occupation and Use Tax Replacement Fund the amount so | ||||||
| 9 | deposited. Such
amounts paid to the Authority may be expended | ||||||
| 10 | by it for its purposes as
provided in this Act. The provisions | ||||||
| 11 | directing the distributions from the Public Transportation | ||||||
| 12 | Fund and the Regional Transportation Authority Occupation and | ||||||
| 13 | Use Tax Replacement Fund provided for in this Section shall | ||||||
| 14 | constitute an irrevocable and continuing appropriation of all | ||||||
| 15 | amounts as provided herein. The State Treasurer and State | ||||||
| 16 | Comptroller are hereby authorized and directed to make | ||||||
| 17 | distributions as provided in this Section. (2) Provided, | ||||||
| 18 | however, no moneys deposited under subsection (a)
of this | ||||||
| 19 | Section shall be paid from the Public Transportation
Fund to | ||||||
| 20 | the Authority or its assignee for any fiscal year until the | ||||||
| 21 | Authority has certified to
the Governor, the Comptroller, and | ||||||
| 22 | the Mayor of the City of Chicago that it
has adopted for that | ||||||
| 23 | fiscal year an Annual Budget and Two-Year Financial Plan
| ||||||
| 24 | meeting the
requirements in Section 4.01(b).
| ||||||
| 25 | (c) In recognition of the efforts of the Authority to | ||||||
| 26 | enhance the mass
transportation facilities under its control, | ||||||
| ||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 1 | the State shall provide
financial assistance ("Additional | |||||||||||||||||||||||||||||||||||||||||
| 2 | State Assistance") in excess of the
amounts transferred to the | |||||||||||||||||||||||||||||||||||||||||
| 3 | Authority from the General Revenue Fund under
subsection (a) of | |||||||||||||||||||||||||||||||||||||||||
| 4 | this Section. Additional State Assistance shall be
calculated | |||||||||||||||||||||||||||||||||||||||||
| 5 | as provided in
subsection (d), but shall in no event exceed the | |||||||||||||||||||||||||||||||||||||||||
| 6 | following
specified amounts with respect to the following State | |||||||||||||||||||||||||||||||||||||||||
| 7 | fiscal years:
| |||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||
| 18 | (c-5) The State shall provide financial assistance | |||||||||||||||||||||||||||||||||||||||||
| 19 | ("Additional Financial
Assistance") in addition to the | |||||||||||||||||||||||||||||||||||||||||
| 20 | Additional State Assistance provided by
subsection (c) and the | |||||||||||||||||||||||||||||||||||||||||
| 21 | amounts transferred to the Authority from the General
Revenue | |||||||||||||||||||||||||||||||||||||||||
| 22 | Fund under subsection (a) of this Section. Additional Financial
| |||||||||||||||||||||||||||||||||||||||||
| 23 | Assistance provided by this subsection shall be calculated as | |||||||||||||||||||||||||||||||||||||||||
| 24 | provided in
subsection (d), but shall in no event exceed the | |||||||||||||||||||||||||||||||||||||||||
| 25 | following specified amounts
with respect to the following State | |||||||||||||||||||||||||||||||||||||||||
| 26 | fiscal years:
| |||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||
| 8 | (d) Beginning with State fiscal year 1990 and continuing | |||||||||||||||||||||||||||||
| 9 | for each
State fiscal year thereafter, the Authority shall | |||||||||||||||||||||||||||||
| 10 | annually certify to the
State Comptroller and State Treasurer, | |||||||||||||||||||||||||||||
| 11 | separately with respect to each of
subdivisions (g)(2) and | |||||||||||||||||||||||||||||
| 12 | (g)(3) of Section 4.04 of this Act, the following
amounts:
| |||||||||||||||||||||||||||||
| 13 | (1) The amount necessary and required, during the State | |||||||||||||||||||||||||||||
| 14 | fiscal year with
respect to which the certification is | |||||||||||||||||||||||||||||
| 15 | made, to pay its obligations for debt
service on all | |||||||||||||||||||||||||||||
| 16 | outstanding bonds or notes issued by the Authority under | |||||||||||||||||||||||||||||
| 17 | subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.
| |||||||||||||||||||||||||||||
| 18 | (2) An estimate of the amount necessary and required to | |||||||||||||||||||||||||||||
| 19 | pay its
obligations for debt service for any bonds or notes | |||||||||||||||||||||||||||||
| 20 | which the Authority anticipates it
will issue under | |||||||||||||||||||||||||||||
| 21 | subdivisions (g)(2) and (g)(3) of Section 4.04 during
that | |||||||||||||||||||||||||||||
| 22 | State fiscal year.
| |||||||||||||||||||||||||||||
| 23 | (3) Its debt service savings during the preceding State | |||||||||||||||||||||||||||||
| 24 | fiscal year
from refunding or advance refunding of bonds or | |||||||||||||||||||||||||||||
| 25 | notes issued under subdivisions
(g)(2) and (g)(3) of | |||||||||||||||||||||||||||||
| 26 | Section 4.04.
| |||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (4) The amount of interest, if any, earned by the | ||||||
| 2 | Authority during the
previous State fiscal year on the | ||||||
| 3 | proceeds of bonds or notes issued pursuant to
subdivisions | ||||||
| 4 | (g)(2) and (g)(3) of Section 4.04, other than refunding or | ||||||
| 5 | advance
refunding bonds or notes.
| ||||||
| 6 | The certification shall include a specific
schedule of debt | ||||||
| 7 | service payments, including the date and amount of each
payment | ||||||
| 8 | for all outstanding bonds or notes and an estimated schedule of
| ||||||
| 9 | anticipated debt service for all bonds and notes it intends to | ||||||
| 10 | issue, if any,
during that State fiscal year, including the | ||||||
| 11 | estimated date and estimated
amount of each payment.
| ||||||
| 12 | Immediately upon the issuance of bonds for which an | ||||||
| 13 | estimated schedule
of debt service payments was prepared, the | ||||||
| 14 | Authority shall file an amended
certification with respect to | ||||||
| 15 | item (2) above, to specify the actual
schedule of debt service | ||||||
| 16 | payments, including the date and amount of each
payment, for | ||||||
| 17 | the remainder of the State fiscal year.
| ||||||
| 18 | On the first day of each month of the
State fiscal year in | ||||||
| 19 | which there are bonds outstanding with respect to which
the | ||||||
| 20 | certification is made, the State Comptroller shall order | ||||||
| 21 | transferred and
the State Treasurer shall transfer from the | ||||||
| 22 | Road Fund to the
Public Transportation Fund the Additional | ||||||
| 23 | State Assistance and Additional
Financial Assistance in an | ||||||
| 24 | amount equal to the aggregate of
(i) one-twelfth of the sum of | ||||||
| 25 | the amounts certified under items
(1) and (3) above less the | ||||||
| 26 | amount certified under item (4) above, plus
(ii)
the amount | ||||||
| |||||||
| |||||||
| 1 | required to pay debt service on bonds and notes
issued during | ||||||
| 2 | the fiscal year, if any, divided by the number of months
| ||||||
| 3 | remaining in the fiscal year after the date of issuance, or | ||||||
| 4 | some smaller
portion as may be necessary under subsection (c)
| ||||||
| 5 | or (c-5) of this Section for the relevant State fiscal year, | ||||||
| 6 | plus
(iii) any cumulative deficiencies in transfers for prior | ||||||
| 7 | months,
until an amount equal to the
sum of the amounts | ||||||
| 8 | certified under items (1) and (3) above,
plus the actual debt | ||||||
| 9 | service certified under item (2) above,
less the amount | ||||||
| 10 | certified under item (4) above,
has been transferred; except | ||||||
| 11 | that these transfers are subject to the
following limits:
| ||||||
| 12 | (A) In no event shall the total transfers in any State | ||||||
| 13 | fiscal
year relating to outstanding bonds and notes issued | ||||||
| 14 | by the Authority under
subdivision (g)(2) of Section 4.04 | ||||||
| 15 | exceed the lesser of the annual maximum
amount specified in | ||||||
| 16 | subsection (c) or the sum of the amounts
certified under | ||||||
| 17 | items (1) and (3) above,
plus the actual debt service | ||||||
| 18 | certified under item (2) above,
less the amount certified | ||||||
| 19 | under item
(4) above, with respect to those bonds and | ||||||
| 20 | notes.
| ||||||
| 21 | (B) In no event shall the total transfers in any State | ||||||
| 22 | fiscal year
relating to outstanding bonds and notes issued | ||||||
| 23 | by the Authority under
subdivision (g)(3) of Section 4.04 | ||||||
| 24 | exceed the lesser of the annual maximum
amount specified in | ||||||
| 25 | subsection (c-5) or the sum of the amounts certified under
| ||||||
| 26 | items (1) and (3) above,
plus the actual debt service | ||||||
| |||||||
| |||||||
| 1 | certified under item (2) above,
less the amount certified | ||||||
| 2 | under item (4) above, with
respect to those bonds and | ||||||
| 3 | notes.
| ||||||
| 4 | The term "outstanding" does not include bonds or notes for | ||||||
| 5 | which
refunding or advance refunding bonds or notes have been | ||||||
| 6 | issued.
| ||||||
| 7 | (e) Neither Additional State Assistance nor Additional | ||||||
| 8 | Financial
Assistance may be pledged, either directly or
| ||||||
| 9 | indirectly as general revenues of the Authority, as security | ||||||
| 10 | for any bonds
issued by the Authority. The Authority may not | ||||||
| 11 | assign its right to receive
Additional State Assistance or | ||||||
| 12 | Additional Financial Assistance, or direct
payment of | ||||||
| 13 | Additional State
Assistance or Additional Financial | ||||||
| 14 | Assistance, to a trustee or any other
entity for the
payment of | ||||||
| 15 | debt service
on its bonds.
| ||||||
| 16 | (f) The certification required under subsection (d) with | ||||||
| 17 | respect to
outstanding bonds and notes of the Authority shall | ||||||
| 18 | be
filed as early as practicable before the beginning of the | ||||||
| 19 | State fiscal
year to which it relates. The certification shall | ||||||
| 20 | be revised as may be
necessary to accurately state the debt | ||||||
| 21 | service requirements of the Authority.
| ||||||
| 22 | (g) Within 6 months of the end of each fiscal year, the | ||||||
| 23 | Authority shall determine: | ||||||
| 24 | (i) whether
the aggregate of all system generated | ||||||
| 25 | revenues for public transportation
in the metropolitan | ||||||
| 26 | region which is provided by, or under grant or purchase
of | ||||||
| |||||||
| |||||||
| 1 | service contracts with, the Service Boards equals 50% of | ||||||
| 2 | the aggregate
of all costs of providing such public | ||||||
| 3 | transportation. "System generated
revenues" include all | ||||||
| 4 | the proceeds of fares and charges for services provided,
| ||||||
| 5 | contributions received in connection with public | ||||||
| 6 | transportation from units
of local government other than | ||||||
| 7 | the Authority, except for contributions received by the | ||||||
| 8 | Chicago Transit Authority from a real estate transfer tax | ||||||
| 9 | imposed under subsection (i) of Section 8-3-19 of the | ||||||
| 10 | Illinois Municipal Code, and from the State pursuant
to | ||||||
| 11 | subsection (i) of Section 2705-305 of the Department of | ||||||
| 12 | Transportation Law, and all other revenues properly | ||||||
| 13 | included consistent
with generally accepted accounting | ||||||
| 14 | principles but may not include: the proceeds
from any | ||||||
| 15 | borrowing, and, beginning with the 2007 fiscal year, all | ||||||
| 16 | revenues and receipts, including but not limited to fares | ||||||
| 17 | and grants received from the federal, State or any unit of | ||||||
| 18 | local government or other entity, derived from providing | ||||||
| 19 | ADA paratransit service pursuant to Section 2.30 of the | ||||||
| 20 | Regional Transportation Authority Act. "Costs" include all | ||||||
| 21 | items properly included as
operating costs consistent with | ||||||
| 22 | generally accepted accounting principles,
including | ||||||
| 23 | administrative costs, but do not include: depreciation; | ||||||
| 24 | payment
of principal and interest on bonds, notes or other | ||||||
| 25 | evidences of obligations
for borrowed money of the | ||||||
| 26 | Authority; payments with respect to public
transportation | ||||||
| |||||||
| |||||||
| 1 | facilities made pursuant to subsection (b) of Section 2.20;
| ||||||
| 2 | any payments with respect to rate protection contracts, | ||||||
| 3 | credit
enhancements or liquidity agreements made under | ||||||
| 4 | Section 4.14; any other
cost as to which it is reasonably | ||||||
| 5 | expected that a cash
expenditure will not be made; costs | ||||||
| 6 | for passenger
security including grants, contracts, | ||||||
| 7 | personnel, equipment and
administrative expenses, except | ||||||
| 8 | in the case of the Chicago Transit
Authority, in which case | ||||||
| 9 | the term does not include costs spent annually by
that | ||||||
| 10 | entity for protection against crime as required by Section | ||||||
| 11 | 27a of the
Metropolitan Transit Authority Act; the costs of | ||||||
| 12 | Debt Service paid by the Chicago Transit Authority, as | ||||||
| 13 | defined in Section 12c of the Metropolitan Transit | ||||||
| 14 | Authority Act, or bonds or notes issued pursuant to that | ||||||
| 15 | Section; the payment by the Commuter Rail Division of debt | ||||||
| 16 | service on bonds issued pursuant to Section 3B.09; expenses | ||||||
| 17 | incurred by the Suburban Bus Division for the cost of new | ||||||
| 18 | public transportation services funded from grants pursuant | ||||||
| 19 | to Section 2.01e of this Act for a period of 2 years from | ||||||
| 20 | the date of initiation of each such service; costs as | ||||||
| 21 | exempted by the Board for
projects pursuant to Section 2.09 | ||||||
| 22 | of this Act; or, beginning with the 2007 fiscal year, | ||||||
| 23 | expenses related to providing ADA paratransit service | ||||||
| 24 | pursuant to Section 2.30 of the Regional Transportation | ||||||
| 25 | Authority Act; or in fiscal years 2008 through 2012 | ||||||
| 26 | inclusive, costs in the amount of $200,000,000 in fiscal | ||||||
| |||||||
| |||||||
| 1 | year 2008, reducing by $40,000,000 in each fiscal year | ||||||
| 2 | thereafter until this exemption is eliminated. If said | ||||||
| 3 | system generated
revenues are less than 50% of said costs, | ||||||
| 4 | the Board shall remit an amount
equal to the amount of the | ||||||
| 5 | deficit to the State. The Treasurer shall
deposit any such | ||||||
| 6 | payment in the Road Fund; and
| ||||||
| 7 | (ii) whether, beginning with the 2007 fiscal year, the | ||||||
| 8 | aggregate of all fares charged and received for ADA | ||||||
| 9 | paratransit services equals the system generated ADA | ||||||
| 10 | paratransit services revenue recovery ratio percentage of | ||||||
| 11 | the aggregate of all costs of providing such ADA | ||||||
| 12 | paratransit services.
| ||||||
| 13 | (h) If the Authority makes any payment to the State under | ||||||
| 14 | paragraph (g),
the Authority shall reduce the amount provided | ||||||
| 15 | to a Service Board from funds
transferred under paragraph (a) | ||||||
| 16 | in proportion to the amount by which
that Service Board failed | ||||||
| 17 | to meet its required system generated revenues
recovery ratio. | ||||||
| 18 | A Service Board which is affected by a reduction in funds
under | ||||||
| 19 | this paragraph shall submit to the Authority concurrently with | ||||||
| 20 | its
next due quarterly report a revised budget incorporating | ||||||
| 21 | the reduction in
funds. The revised budget must meet the | ||||||
| 22 | criteria specified in clauses (i)
through (vi) of Section | ||||||
| 23 | 4.11(b)(2). The Board shall review and act on the
revised | ||||||
| 24 | budget as provided in Section 4.11(b)(3).
| ||||||
| 25 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 26 | 101-10, eff. 6-5-19.)
| ||||||
| |||||||
| |||||||
| 1 | ARTICLE 25. SURPLUS PROPERTY | ||||||
| 2 | Section 25-5. The Department of Transportation Law of the
| ||||||
| 3 | Civil Administrative Code of Illinois is amended by changing | ||||||
| 4 | Section 2705-575 as follows:
| ||||||
| 5 | (20 ILCS 2705/2705-575) (was 20 ILCS 2705/49.28)
| ||||||
| 6 | Sec. 2705-575. Sale of used vehicles. Whenever the | ||||||
| 7 | Department has deemed a vehicle shall be replaced, it shall | ||||||
| 8 | notify the Division of Property Control of the Department of | ||||||
| 9 | Central Management Services and the Division of Vehicles of the | ||||||
| 10 | Department of Central Management Services for potential | ||||||
| 11 | reallocation of the vehicle to another State agency through | ||||||
| 12 | inter-agency transfer per standard fleet vehicle allocation | ||||||
| 13 | procedures. If the vehicle is not re-allocated for use into the | ||||||
| 14 | State fleet or agencies by the Division of Property Control or | ||||||
| 15 | the Division of Vehicles of the Department of Central | ||||||
| 16 | Management Services, the Department shall make the vehicle | ||||||
| 17 | available to those units of local
government that have | ||||||
| 18 | previously
requested the notification and provide them the | ||||||
| 19 | opportunity to purchase the vehicle through a sealed bid sale. | ||||||
| 20 | Any proceeds from the sale of the vehicles pursuant to this | ||||||
| 21 | Section to
units of local government shall be deposited in the | ||||||
| 22 | Road Fund. The term
"vehicle" as used in this Section is | ||||||
| 23 | defined to include
passenger automobiles, light duty
trucks, | ||||||
| |||||||
| |||||||
| 1 | heavy duty trucks, and other self-propelled motorized | ||||||
| 2 | equipment in excess of 25 horsepower and attachments.
| ||||||
| 3 | (Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
| ||||||
| 4 | (30 ILCS 105/5.107 rep.)
| ||||||
| 5 | Section 25-10. The State Finance Act is amended by | ||||||
| 6 | repealing Section 5.107.
| ||||||
| 7 | Section 25-15. The State Finance Act is amended by changing | ||||||
| 8 | Sections 6p-3 and 8.8a as follows:
| ||||||
| 9 | (30 ILCS 105/6p-3) (from Ch. 127, par. 142p3)
| ||||||
| 10 | Sec. 6p-3.
(a) The State Surplus Property Revolving Fund | ||||||
| 11 | shall be initially
financed by a transfer of funds from the | ||||||
| 12 | General Revenue Fund. All Thereafter
all fees and other monies | ||||||
| 13 | received by the Department of Central Management
Services from | ||||||
| 14 | the sale or transfer of surplus or transferable property | ||||||
| 15 | pursuant
to the State Property Control Act and the Federal | ||||||
| 16 | Surplus Property Act "State Property Control Act" and "An Act | ||||||
| 17 | to create and establish
a State Agency for Federal Surplus | ||||||
| 18 | Property, to prescribe its powers, duties
and functions", | ||||||
| 19 | approved August 2, 1965, as amended, shall be paid into
the | ||||||
| 20 | State Surplus Property Revolving Fund until June 30, 2020, and | ||||||
| 21 | shall be paid into the General Revenue Fund beginning July 1, | ||||||
| 22 | 2020. | ||||||
| 23 | Except as provided in
paragraph (e) of this Section, the | ||||||
| |||||||
| |||||||
| 1 | money in this fund shall be used by the
Department of Central | ||||||
| 2 | Management Services as reimbursement for expenditures
incurred | ||||||
| 3 | in relation to the sale of surplus or transferable property.
| ||||||
| 4 | (b) (Blank). If at the end of the lapse period the balance | ||||||
| 5 | in the State Surplus
Property Revolving Fund exceeds the amount | ||||||
| 6 | of $1,000,000, all monies in
excess of that amount shall be | ||||||
| 7 | transferred and deposited into the
General Revenue Fund.
| ||||||
| 8 | (c) Provided, however, that the fund established by this | ||||||
| 9 | Section shall
contain a separate account for the deposit of all | ||||||
| 10 | proceeds resulting from
the sale of Federal surplus property, | ||||||
| 11 | and the proceeds of this separate
account shall be used solely | ||||||
| 12 | to reimburse the Department of Central
Management Services for | ||||||
| 13 | expenditures incurred in relation to the sale of
Federal | ||||||
| 14 | surplus property.
| ||||||
| 15 | (d) Any funds on deposit in the State Agency for Surplus | ||||||
| 16 | Property
Utilization Fund on the effective date of this | ||||||
| 17 | amendatory Act of 1983 shall
be transferred to the Federal | ||||||
| 18 | account of the State Surplus Property
Revolving Fund.
| ||||||
| 19 | (e) (Blank).
| ||||||
| 20 | (f) Notwithstanding any other provision of law to the | ||||||
| 21 | contrary, and in addition to any other transfers that may be | ||||||
| 22 | provided by law, on July 1, 2020, or after sufficient moneys | ||||||
| 23 | have been received in the State Surplus Property Revolving Fund | ||||||
| 24 | to pay all Fiscal Year 2020 obligations payable from the Fund, | ||||||
| 25 | whichever is later, the State Comptroller shall direct and the | ||||||
| 26 | State Treasurer shall transfer the remaining balance from the | ||||||
| |||||||
| |||||||
| 1 | State Surplus Property Revolving Fund into the General Revenue | ||||||
| 2 | Fund. Upon completion of the transfer, any future deposits due | ||||||
| 3 | to the State Surplus Property Revolving Fund, and any | ||||||
| 4 | outstanding obligations or liabilities of that Fund, shall pass | ||||||
| 5 | to the General Revenue Fund. | ||||||
| 6 | (Source: P.A. 99-933, eff. 1-27-17.)
| ||||||
| 7 | (30 ILCS 105/8.8a) (from Ch. 127, par. 144.8a)
| ||||||
| 8 | Sec. 8.8a.
Appropriations for the sale or transfer of | ||||||
| 9 | surplus or
transferable property by the Department of Central | ||||||
| 10 | Management Services,
and for all other expenses incident to the | ||||||
| 11 | handling, transportation,
maintenance and storage of such | ||||||
| 12 | surplus property, including personal
services and contractual | ||||||
| 13 | services connected therewith and for expenses
incident to the | ||||||
| 14 | establishment and operation of wastepaper recycling programs
| ||||||
| 15 | by the Department, are payable from the State Surplus Property | ||||||
| 16 | Revolving Fund through the end of State fiscal year 2020, and | ||||||
| 17 | shall be payable from the General Revenue Fund beginning in | ||||||
| 18 | State fiscal year 2021.
| ||||||
| 19 | (Source: P.A. 85-1197.)
| ||||||
| 20 | Section 25-20. The State Property Control Act is amended by | ||||||
| 21 | changing Section 7b as follows:
| ||||||
| 22 | (30 ILCS 605/7b)
| ||||||
| 23 | Sec. 7b. Maintenance and operation of State Police | ||||||
| |||||||
| |||||||
| 1 | vehicles. All proceeds received by the Department
of Central | ||||||
| 2 | Management Services under this Act from the sale of vehicles
| ||||||
| 3 | operated
by the Department of State Police, except for a $500 | ||||||
| 4 | handling fee
to be
retained by the Department of Central | ||||||
| 5 | Management Services for each vehicle
sold, shall be deposited
| ||||||
| 6 | into the State Police Vehicle Maintenance Fund.
However, in | ||||||
| 7 | lieu of the $500 handling fee as provided by this paragraph, | ||||||
| 8 | the
Department of Central
Management Services shall retain all | ||||||
| 9 | proceeds from the sale of any vehicle for
which $500 or a | ||||||
| 10 | lesser amount is collected.
| ||||||
| 11 | The State Police Vehicle Maintenance Fund is created as a | ||||||
| 12 | special fund in the
State treasury. All moneys in the State | ||||||
| 13 | Police Vehicle Maintenance Fund, subject to
appropriation, | ||||||
| 14 | shall be used by the Department of State Police for the | ||||||
| 15 | maintenance and operation of vehicles for
that Department.
| ||||||
| 16 | (Source: P.A. 94-839, eff. 6-6-06.)
| ||||||
| 17 | Section 25-25. The Illinois Solid Waste Management Act is | ||||||
| 18 | amended by changing Section 3 as follows:
| ||||||
| 19 | (415 ILCS 20/3) (from Ch. 111 1/2, par. 7053)
| ||||||
| 20 | Sec. 3. State agency materials recycling program.
| ||||||
| 21 | (a) All State agencies responsible for the maintenance of | ||||||
| 22 | public lands in
the State shall, to the maximum extent | ||||||
| 23 | feasible, use compost materials in all land maintenance
| ||||||
| 24 | activities which are to be paid with public funds.
| ||||||
| |||||||
| |||||||
| 1 | (a-5) All State agencies responsible for the maintenance of | ||||||
| 2 | public lands in the State shall review its procurement | ||||||
| 3 | specifications and policies to determine (1) if incorporating | ||||||
| 4 | compost materials will help reduce stormwater run-off and | ||||||
| 5 | increase infiltration of moisture in land maintenance | ||||||
| 6 | activities and (2) the current recycled content usage and | ||||||
| 7 | potential for additional recycled content usage by the Agency | ||||||
| 8 | in land maintenance activities and report to the General | ||||||
| 9 | Assembly by December 15, 2015. | ||||||
| 10 | (b) The Department of Central Management Services, in | ||||||
| 11 | coordination
with the Department of Commerce and Economic | ||||||
| 12 | Opportunity, shall implement
waste reduction programs, | ||||||
| 13 | including source separation and collection, for
office | ||||||
| 14 | wastepaper, corrugated containers, newsprint and mixed paper, | ||||||
| 15 | in all
State buildings as appropriate and feasible. Such waste | ||||||
| 16 | reduction programs
shall be designed to achieve waste | ||||||
| 17 | reductions of at least 25% of
all such waste by December 31, | ||||||
| 18 | 1995, and at least 50% of all such waste by
December 31, 2000. | ||||||
| 19 | Any source separation and collection program
shall include, at | ||||||
| 20 | a minimum, procedures for collecting and storing
recyclable | ||||||
| 21 | materials, bins or containers for storing materials, and
| ||||||
| 22 | contractual or other arrangements with buyers of recyclable | ||||||
| 23 | materials. If
market conditions so warrant, the Department of | ||||||
| 24 | Central Management
Services, in coordination with the | ||||||
| 25 | Department of Commerce and Economic Opportunity, may modify | ||||||
| 26 | programs developed pursuant to this Section.
| ||||||
| |||||||
| |||||||
| 1 | The Department of Commerce and Community Affairs (now | ||||||
| 2 | Department of Commerce and Economic Opportunity) shall conduct | ||||||
| 3 | waste
categorization studies of all State facilities for | ||||||
| 4 | calendar years 1991,
1995 and 2000. Such studies shall be | ||||||
| 5 | designed to assist the Department of
Central Management | ||||||
| 6 | Services to achieve the waste reduction goals
established in | ||||||
| 7 | this subsection.
| ||||||
| 8 | (c) Each State agency shall, upon consultation with the | ||||||
| 9 | Department of
Commerce and Economic Opportunity,
periodically | ||||||
| 10 | review its procurement procedures and specifications related
| ||||||
| 11 | to the purchase of products or supplies. Such procedures and
| ||||||
| 12 | specifications shall be modified as necessary to require the | ||||||
| 13 | procuring
agency to seek out products and supplies that contain | ||||||
| 14 | recycled materials,
and to ensure that purchased products or | ||||||
| 15 | supplies are reusable, durable or
made from recycled materials | ||||||
| 16 | whenever economically and practically
feasible. In choosing | ||||||
| 17 | among products or supplies that contain recycled
material, | ||||||
| 18 | consideration shall be given to products and supplies with the
| ||||||
| 19 | highest recycled material content that is consistent with the | ||||||
| 20 | effective and
efficient use of the product or supply.
| ||||||
| 21 | (d) Wherever economically and practically feasible, the | ||||||
| 22 | Department of
Central Management Services shall procure | ||||||
| 23 | recycled paper and paper products
as follows:
| ||||||
| 24 | (1) Beginning July 1, 1989, at least 10% of the
total | ||||||
| 25 | dollar value of paper and paper products purchased by
the | ||||||
| 26 | Department of Central Management Services shall be
| ||||||
| |||||||
| |||||||
| 1 | recycled paper and paper products.
| ||||||
| 2 | (2) Beginning July 1, 1992, at least 25% of the
total | ||||||
| 3 | dollar value of paper and paper products purchased by
the | ||||||
| 4 | Department of Central Management Services shall be
| ||||||
| 5 | recycled paper and paper products.
| ||||||
| 6 | (3) Beginning July 1, 1996, at least
40% of the total | ||||||
| 7 | dollar value of paper and paper products
purchased by the | ||||||
| 8 | Department of Central Management Services shall be
| ||||||
| 9 | recycled paper and paper products.
| ||||||
| 10 | (4) Beginning July 1, 2000, at least 50% of the total | ||||||
| 11 | dollar value of
paper and paper products purchased by the | ||||||
| 12 | Department of Central Management
Services shall be | ||||||
| 13 | recycled paper and paper products.
| ||||||
| 14 | (e) Paper and paper products purchased from private vendors
| ||||||
| 15 | pursuant to printing contracts are not considered paper | ||||||
| 16 | products for the
purposes of subsection (d). However, the | ||||||
| 17 | Department of Central Management
Services shall report to the | ||||||
| 18 | General Assembly on an annual
basis the total dollar value of | ||||||
| 19 | printing contracts awarded to private
sector vendors that | ||||||
| 20 | included the use of recycled paper.
| ||||||
| 21 | (f)(1) Wherever economically and practically feasible, | ||||||
| 22 | the recycled paper
and paper products referred to in | ||||||
| 23 | subsection (d) shall contain postconsumer
or recovered | ||||||
| 24 | paper materials as specified by paper category in this | ||||||
| 25 | subsection:
| ||||||
| 26 | (i) Recycled high grade printing and writing paper | ||||||
| |||||||
| |||||||
| 1 | shall contain at
least 50% recovered paper material. | ||||||
| 2 | Such recovered paper material, until
July 1, 1994, | ||||||
| 3 | shall consist of at least 20% deinked stock or | ||||||
| 4 | postconsumer
material; and beginning July 1, 1994, | ||||||
| 5 | shall consist of at least 25%
deinked stock or | ||||||
| 6 | postconsumer material; and beginning July 1, 1996, | ||||||
| 7 | shall
consist of at least 30% deinked stock or | ||||||
| 8 | postconsumer material; and
beginning July 1, 1998, | ||||||
| 9 | shall consist of at least 40% deinked stock or
| ||||||
| 10 | postconsumer material; and beginning July 1, 2000, | ||||||
| 11 | shall consist of at
least 50% deinked stock or | ||||||
| 12 | postconsumer material.
| ||||||
| 13 | (ii) Recycled tissue products, until July 1, 1994, | ||||||
| 14 | shall contain at
least 25% postconsumer material; and | ||||||
| 15 | beginning July 1, 1994, shall contain
at least 30% | ||||||
| 16 | postconsumer material; and beginning July 1, 1996, | ||||||
| 17 | shall
contain at least 35% postconsumer material; and | ||||||
| 18 | beginning July 1, 1998,
shall contain at least 40% | ||||||
| 19 | postconsumer material; and beginning July 1,
2000, | ||||||
| 20 | shall contain at least 45% postconsumer material.
| ||||||
| 21 | (iii) Recycled newsprint, until July 1, 1994, | ||||||
| 22 | shall contain at least
40% postconsumer material; and | ||||||
| 23 | beginning July 1, 1994, shall contain at
least 50% | ||||||
| 24 | postconsumer material; and beginning July 1, 1996, | ||||||
| 25 | shall contain
at least 60% postconsumer material; and | ||||||
| 26 | beginning July 1, 1998, shall
contain at least 70% | ||||||
| |||||||
| |||||||
| 1 | postconsumer material; and beginning July 1, 2000,
| ||||||
| 2 | shall contain at least 80% postconsumer material.
| ||||||
| 3 | (iv) Recycled unbleached packaging, until July 1, | ||||||
| 4 | 1994, shall
contain at least 35% postconsumer | ||||||
| 5 | material; and beginning July 1, 1994,
shall contain at | ||||||
| 6 | least 40% postconsumer material; and beginning July 1,
| ||||||
| 7 | 1996, shall contain at least 45% postconsumer | ||||||
| 8 | material; and beginning July
1, 1998, shall contain at | ||||||
| 9 | least 50% postconsumer material; and beginning
July 1, | ||||||
| 10 | 2000, shall contain at least 55% postconsumer | ||||||
| 11 | material.
| ||||||
| 12 | (v) Recycled paperboard, until July 1, 1994, shall | ||||||
| 13 | contain at least
80% postconsumer material; and | ||||||
| 14 | beginning July 1, 1994, shall contain at
least 85% | ||||||
| 15 | postconsumer material; and beginning July 1, 1996, | ||||||
| 16 | shall contain
at least 90% postconsumer material; and | ||||||
| 17 | beginning July 1, 1998, shall
contain at least 95% | ||||||
| 18 | postconsumer material.
| ||||||
| 19 | (2) For the purposes of this Section, "postconsumer | ||||||
| 20 | material" includes:
| ||||||
| 21 | (i) paper, paperboard, and fibrous wastes from | ||||||
| 22 | retail stores, office
buildings, homes, and so forth, | ||||||
| 23 | after the waste has passed through its end
usage as a | ||||||
| 24 | consumer item, including used corrugated boxes, old | ||||||
| 25 | newspapers,
mixed waste paper, tabulating cards, and | ||||||
| 26 | used cordage; and
| ||||||
| |||||||
| |||||||
| 1 | (ii) all paper, paperboard, and fibrous wastes | ||||||
| 2 | that are diverted or
separated from the municipal solid | ||||||
| 3 | waste stream.
| ||||||
| 4 | (3) For the purposes of this Section, "recovered paper | ||||||
| 5 | material" includes:
| ||||||
| 6 | (i) postconsumer material;
| ||||||
| 7 | (ii) dry paper and paperboard waste generated | ||||||
| 8 | after completion of the
papermaking process (that is, | ||||||
| 9 | those manufacturing operations up to and
including the | ||||||
| 10 | cutting and trimming of the paper machine reel into | ||||||
| 11 | smaller
rolls or rough sheets), including envelope | ||||||
| 12 | cuttings, bindery trimmings, and
other paper and | ||||||
| 13 | paperboard waste resulting from printing, cutting,
| ||||||
| 14 | forming, and other converting operations, or from bag, | ||||||
| 15 | box and carton
manufacturing, and butt rolls, mill | ||||||
| 16 | wrappers, and rejected unused stock; and
| ||||||
| 17 | (iii) finished paper and paperboard from obsolete | ||||||
| 18 | inventories of
paper and paperboard manufacturers, | ||||||
| 19 | merchants, wholesalers, dealers,
printers, converters, | ||||||
| 20 | or others.
| ||||||
| 21 | (g) The Department of Central Management Services may
adopt | ||||||
| 22 | regulations to carry out the provisions and
purposes of this | ||||||
| 23 | Section.
| ||||||
| 24 | (h) Every State agency shall, in its procurement documents, | ||||||
| 25 | specify
that, whenever economically and practically feasible, | ||||||
| 26 | a product to be
procured must consist, wholly or in part, of | ||||||
| |||||||
| |||||||
| 1 | recycled materials, or be
recyclable or reusable in whole or in | ||||||
| 2 | part. When applicable, if state
guidelines are not already | ||||||
| 3 | prescribed, State agencies shall follow USEPA
guidelines for | ||||||
| 4 | federal procurement.
| ||||||
| 5 | (i) All State agencies shall cooperate with the Department | ||||||
| 6 | of Central
Management Services in carrying out this Section. | ||||||
| 7 | The Department of
Central Management Services may enter into | ||||||
| 8 | cooperative purchasing
agreements with other governmental | ||||||
| 9 | units in order to obtain volume
discounts, or for other reasons | ||||||
| 10 | in accordance with the Governmental Joint
Purchasing Act, or in | ||||||
| 11 | accordance with the Intergovernmental Cooperation Act
if | ||||||
| 12 | governmental units of other states or the federal government | ||||||
| 13 | are involved.
| ||||||
| 14 | (j) The Department of Central Management Services shall | ||||||
| 15 | submit an annual
report to the General Assembly concerning its | ||||||
| 16 | implementation of the
State's collection and recycled paper | ||||||
| 17 | procurement programs. This report
shall include a description | ||||||
| 18 | of the actions that the Department of Central
Management | ||||||
| 19 | Services has taken in the previous fiscal year to implement | ||||||
| 20 | this
Section. This report shall be submitted on or before | ||||||
| 21 | November 1 of each year.
| ||||||
| 22 | (k) The Department of Central Management Services, in
| ||||||
| 23 | cooperation with all other appropriate departments and | ||||||
| 24 | agencies of the
State, shall institute whenever economically | ||||||
| 25 | and practically feasible the
use of re-refined motor oil in all | ||||||
| 26 | State-owned motor vehicles and the use
of remanufactured and | ||||||
| |||||||
| |||||||
| 1 | retread tires whenever such use is practical,
beginning no | ||||||
| 2 | later than July 1, 1992.
| ||||||
| 3 | (l) (Blank).
| ||||||
| 4 | (m) The Department of Central Management Services, in | ||||||
| 5 | coordination with
the Department of Commerce and Community | ||||||
| 6 | Affairs (now Department of Commerce and Economic Opportunity), | ||||||
| 7 | has implemented an aluminum
can recycling program in all State | ||||||
| 8 | buildings within 270 days of the effective
date of this | ||||||
| 9 | amendatory Act of 1997. The program provides for (1) the
| ||||||
| 10 | collection and storage of used aluminum cans in bins or other | ||||||
| 11 | appropriate
containers made reasonably available to occupants | ||||||
| 12 | and visitors of State
buildings and (2) the sale of used | ||||||
| 13 | aluminum cans to buyers of recyclable
materials.
| ||||||
| 14 | Proceeds from the sale of used aluminum cans shall be | ||||||
| 15 | deposited into I-CYCLE
accounts maintained in the Facilities | ||||||
| 16 | Management State Surplus Property Revolving Fund and, subject
| ||||||
| 17 | to appropriation, shall be used by the Department of Central | ||||||
| 18 | Management
Services and any other State agency to offset the | ||||||
| 19 | costs of implementing the
aluminum can recycling program under | ||||||
| 20 | this Section.
| ||||||
| 21 | All State agencies having an aluminum can recycling program | ||||||
| 22 | in place shall
continue with their current plan. If a State | ||||||
| 23 | agency has an existing recycling
program in place, proceeds | ||||||
| 24 | from the aluminum can recycling program may be
retained and | ||||||
| 25 | distributed pursuant to that program, otherwise all revenue
| ||||||
| 26 | resulting from these programs shall be forwarded to Central | ||||||
| |||||||
| |||||||
| 1 | Management
Services, I-CYCLE for placement into the | ||||||
| 2 | appropriate account within the Facilities Management State
| ||||||
| 3 | Surplus Property Revolving Fund, minus any operating costs | ||||||
| 4 | associated with the
program.
| ||||||
| 5 | (Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17.)
| ||||||
| 6 | ARTICLE 30. HUMAN NEEDS | ||||||
| 7 | Section 30-5. The Illinois Public Aid Code is amended by | ||||||
| 8 | changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53 | ||||||
| 9 | as follows:
| ||||||
| 10 | (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)
| ||||||
| 11 | Sec. 5-5.4. Standards of Payment - Department of Healthcare | ||||||
| 12 | and Family Services.
The Department of Healthcare and Family | ||||||
| 13 | Services shall develop standards of payment of
nursing facility | ||||||
| 14 | and ICF/DD services in facilities providing such services
under | ||||||
| 15 | this Article which:
| ||||||
| 16 | (1) Provide for the determination of a facility's payment
| ||||||
| 17 | for nursing facility or ICF/DD services on a prospective basis.
| ||||||
| 18 | The amount of the payment rate for all nursing facilities | ||||||
| 19 | certified by the
Department of Public Health under the ID/DD | ||||||
| 20 | Community Care Act or the Nursing Home Care Act as Intermediate
| ||||||
| 21 | Care for the Developmentally Disabled facilities, Long Term | ||||||
| 22 | Care for Under Age
22 facilities, Skilled Nursing facilities, | ||||||
| 23 | or Intermediate Care facilities
under the
medical assistance | ||||||
| |||||||
| |||||||
| 1 | program shall be prospectively established annually on the
| ||||||
| 2 | basis of historical, financial, and statistical data | ||||||
| 3 | reflecting actual costs
from prior years, which shall be | ||||||
| 4 | applied to the current rate year and updated
for inflation, | ||||||
| 5 | except that the capital cost element for newly constructed
| ||||||
| 6 | facilities shall be based upon projected budgets. The annually | ||||||
| 7 | established
payment rate shall take effect on July 1 in 1984 | ||||||
| 8 | and subsequent years. No rate
increase and no
update for | ||||||
| 9 | inflation shall be provided on or after July 1, 1994, unless | ||||||
| 10 | specifically provided for in this
Section.
The changes made by | ||||||
| 11 | Public Act 93-841
extending the duration of the prohibition | ||||||
| 12 | against a rate increase or update for inflation are effective | ||||||
| 13 | retroactive to July 1, 2004.
| ||||||
| 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 July
1, 1998 | ||||||
| 18 | shall include an increase of 3%. 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,
1998 shall include an | ||||||
| 22 | increase of 3% plus $1.10 per resident-day, as defined by
the | ||||||
| 23 | Department. For facilities licensed by the Department of Public | ||||||
| 24 | Health under the Nursing Home Care Act as Intermediate Care | ||||||
| 25 | Facilities for the Developmentally Disabled or Long Term Care | ||||||
| 26 | for Under Age 22 facilities, the rates taking effect on January | ||||||
| |||||||
| |||||||
| 1 | 1, 2006 shall include an increase of 3%.
For facilities | ||||||
| 2 | licensed by the Department of Public Health under the Nursing | ||||||
| 3 | Home Care Act as Intermediate Care Facilities for the | ||||||
| 4 | Developmentally Disabled or Long Term Care for Under Age 22 | ||||||
| 5 | facilities, the rates taking effect on January 1, 2009 shall | ||||||
| 6 | include an increase sufficient to provide a $0.50 per hour wage | ||||||
| 7 | increase for non-executive staff. For facilities licensed by | ||||||
| 8 | the Department of Public Health under the ID/DD Community Care | ||||||
| 9 | Act as ID/DD Facilities the rates taking effect within 30 days | ||||||
| 10 | after July 6, 2017 (the effective date of Public Act 100-23) | ||||||
| 11 | shall include an increase sufficient to provide a $0.75 per | ||||||
| 12 | hour wage increase for non-executive staff. The Department | ||||||
| 13 | shall adopt rules, including emergency rules under subsection | ||||||
| 14 | (y) of Section 5-45 of the Illinois Administrative Procedure | ||||||
| 15 | Act, to implement the provisions of this paragraph. For | ||||||
| 16 | facilities licensed by the Department of Public Health under | ||||||
| 17 | the ID/DD Community Care Act as ID/DD Facilities and under the | ||||||
| 18 | MC/DD Act as MC/DD Facilities, the rates taking effect within | ||||||
| 19 | 30 days after the effective date of this amendatory Act of the | ||||||
| 20 | 100th General Assembly shall include an increase sufficient to | ||||||
| 21 | provide a $0.50 per hour wage increase for non-executive | ||||||
| 22 | front-line personnel, including, but not limited to, direct | ||||||
| 23 | support persons, aides, front-line supervisors, qualified | ||||||
| 24 | intellectual disabilities professionals, nurses, and | ||||||
| 25 | non-administrative support staff. The Department shall adopt | ||||||
| 26 | rules, including emergency rules under subsection (bb) of | ||||||
| |||||||
| |||||||
| 1 | Section 5-45 of the Illinois Administrative Procedure Act, to | ||||||
| 2 | implement the provisions of this paragraph. | ||||||
| 3 | For facilities licensed by the Department of Public Health | ||||||
| 4 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
| 5 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
| 6 | Age 22 facilities, the rates taking
effect on July 1, 1999 | ||||||
| 7 | shall include an increase of 1.6% plus $3.00 per
resident-day, | ||||||
| 8 | as defined by the Department. For facilities licensed by the
| ||||||
| 9 | Department of Public Health under the Nursing Home Care Act as | ||||||
| 10 | Skilled Nursing
facilities or Intermediate Care facilities, | ||||||
| 11 | the rates taking effect on July 1,
1999 shall include an | ||||||
| 12 | increase of 1.6% and, for services provided on or after
October | ||||||
| 13 | 1, 1999, shall be increased by $4.00 per resident-day, as | ||||||
| 14 | defined by
the Department.
| ||||||
| 15 | For facilities licensed by the Department of Public Health | ||||||
| 16 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
| 17 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
| 18 | Age 22 facilities, the rates taking
effect on July 1, 2000 | ||||||
| 19 | shall include an increase of 2.5% per resident-day,
as defined | ||||||
| 20 | by the Department. For facilities licensed by the Department of
| ||||||
| 21 | Public Health under the Nursing Home Care Act as Skilled | ||||||
| 22 | Nursing facilities or
Intermediate Care facilities, the rates | ||||||
| 23 | taking effect on July 1, 2000 shall
include an increase of 2.5% | ||||||
| 24 | per resident-day, as defined by the Department.
| ||||||
| 25 | For facilities licensed by the Department of Public Health | ||||||
| 26 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
| |||||||
| |||||||
| 1 | or intermediate care
facilities, a new payment methodology must | ||||||
| 2 | be implemented for the nursing
component of the rate effective | ||||||
| 3 | July 1, 2003. The Department of Public Aid
(now Healthcare and | ||||||
| 4 | Family Services) shall develop the new payment methodology | ||||||
| 5 | using the Minimum Data Set
(MDS) as the instrument to collect | ||||||
| 6 | information concerning nursing home
resident condition | ||||||
| 7 | necessary to compute the rate. The Department
shall develop the | ||||||
| 8 | new payment methodology to meet the unique needs of
Illinois | ||||||
| 9 | nursing home residents while remaining subject to the | ||||||
| 10 | appropriations
provided by the General Assembly.
A transition | ||||||
| 11 | period from the payment methodology in effect on June 30, 2003
| ||||||
| 12 | to the payment methodology in effect on July 1, 2003 shall be | ||||||
| 13 | provided for a
period not exceeding 3 years and 184 days after | ||||||
| 14 | implementation of the new payment
methodology as follows:
| ||||||
| 15 | (A) For a facility that would receive a lower
nursing | ||||||
| 16 | component rate per patient day under the new system than | ||||||
| 17 | the facility
received
effective on the date immediately | ||||||
| 18 | preceding the date that the Department
implements the new | ||||||
| 19 | payment methodology, the nursing component rate per | ||||||
| 20 | patient
day for the facility
shall be held at
the level in | ||||||
| 21 | effect on the date immediately preceding the date that the
| ||||||
| 22 | Department implements the new payment methodology until a | ||||||
| 23 | higher nursing
component rate of
reimbursement is achieved | ||||||
| 24 | by that
facility.
| ||||||
| 25 | (B) For a facility that would receive a higher nursing | ||||||
| 26 | component rate per
patient day under the payment | ||||||
| |||||||
| |||||||
| 1 | methodology in effect on July 1, 2003 than the
facility | ||||||
| 2 | received effective on the date immediately preceding the | ||||||
| 3 | date that the
Department implements the new payment | ||||||
| 4 | methodology, the nursing component rate
per patient day for | ||||||
| 5 | the facility shall be adjusted.
| ||||||
| 6 | (C) Notwithstanding paragraphs (A) and (B), the | ||||||
| 7 | nursing component rate per
patient day for the facility | ||||||
| 8 | shall be adjusted subject to appropriations
provided by the | ||||||
| 9 | General Assembly.
| ||||||
| 10 | For facilities licensed by the Department of Public Health | ||||||
| 11 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
| 12 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
| 13 | Age 22 facilities, the rates taking
effect on March 1, 2001 | ||||||
| 14 | shall include a statewide increase of 7.85%, as
defined by the | ||||||
| 15 | Department.
| ||||||
| 16 | Notwithstanding any other provision of this Section, for | ||||||
| 17 | facilities licensed by the Department of Public Health under | ||||||
| 18 | the
Nursing Home Care Act as skilled nursing facilities or | ||||||
| 19 | intermediate care
facilities, except facilities participating | ||||||
| 20 | in the Department's demonstration program pursuant to the | ||||||
| 21 | provisions of Title 77, Part 300, Subpart T of the Illinois | ||||||
| 22 | Administrative Code, the numerator of the ratio used by the | ||||||
| 23 | Department of Healthcare and Family Services to compute the | ||||||
| 24 | rate payable under this Section using the Minimum Data Set | ||||||
| 25 | (MDS) methodology shall incorporate the following annual | ||||||
| 26 | amounts as the additional funds appropriated to the Department | ||||||
| |||||||
| |||||||
| 1 | specifically to pay for rates based on the MDS nursing | ||||||
| 2 | component methodology in excess of the funding in effect on | ||||||
| 3 | December 31, 2006: | ||||||
| 4 | (i) For rates taking effect January 1, 2007, | ||||||
| 5 | $60,000,000. | ||||||
| 6 | (ii) For rates taking effect January 1, 2008, | ||||||
| 7 | $110,000,000. | ||||||
| 8 | (iii) For rates taking effect January 1, 2009, | ||||||
| 9 | $194,000,000. | ||||||
| 10 | (iv) For rates taking effect April 1, 2011, or the | ||||||
| 11 | first day of the month that begins at least 45 days after | ||||||
| 12 | the effective date of this amendatory Act of the 96th | ||||||
| 13 | General Assembly, $416,500,000 or an amount as may be | ||||||
| 14 | necessary to complete the transition to the MDS methodology | ||||||
| 15 | for the nursing component of the rate. Increased payments | ||||||
| 16 | under this item (iv) are not due and payable, however, | ||||||
| 17 | until (i) the methodologies described in this paragraph are | ||||||
| 18 | approved by the federal government in an appropriate State | ||||||
| 19 | Plan amendment and (ii) the assessment imposed by Section | ||||||
| 20 | 5B-2 of this Code is determined to be a permissible tax | ||||||
| 21 | under Title XIX of the Social Security Act. | ||||||
| 22 | Notwithstanding any other provision of this Section, for | ||||||
| 23 | facilities licensed by the Department of Public Health under | ||||||
| 24 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
| 25 | intermediate care facilities, the support component of the | ||||||
| 26 | rates taking effect on January 1, 2008 shall be computed using | ||||||
| |||||||
| |||||||
| 1 | the most recent cost reports on file with the Department of | ||||||
| 2 | Healthcare and Family Services no later than April 1, 2005, | ||||||
| 3 | updated for inflation to January 1, 2006. | ||||||
| 4 | For facilities licensed by the Department of Public Health | ||||||
| 5 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
| 6 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
| 7 | Age 22 facilities, the rates taking
effect on April 1, 2002 | ||||||
| 8 | shall include a statewide increase of 2.0%, as
defined by the | ||||||
| 9 | Department.
This increase terminates on July 1, 2002;
beginning | ||||||
| 10 | July 1, 2002 these rates are reduced to the level of the rates
| ||||||
| 11 | in effect on March 31, 2002, as defined by the Department.
| ||||||
| 12 | For facilities licensed by the Department of Public Health | ||||||
| 13 | under the
Nursing Home Care Act as skilled nursing facilities | ||||||
| 14 | or intermediate care
facilities, the rates taking effect on | ||||||
| 15 | July 1, 2001 shall be computed using the most recent cost | ||||||
| 16 | reports
on file with the Department of Public Aid no later than | ||||||
| 17 | April 1, 2000,
updated for inflation to January 1, 2001. For | ||||||
| 18 | rates effective July 1, 2001
only, rates shall be the greater | ||||||
| 19 | of the rate computed for July 1, 2001
or the rate effective on | ||||||
| 20 | June 30, 2001.
| ||||||
| 21 | Notwithstanding any other provision of this Section, for | ||||||
| 22 | facilities
licensed by the Department of Public Health under | ||||||
| 23 | the Nursing Home Care Act
as skilled nursing facilities or | ||||||
| 24 | intermediate care facilities, the Illinois
Department shall | ||||||
| 25 | determine by rule the rates taking effect on July 1, 2002,
| ||||||
| 26 | which shall be 5.9% less than the rates in effect on June 30, | ||||||
| |||||||
| |||||||
| 1 | 2002.
| ||||||
| 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, if the payment methodologies | ||||||
| 6 | required under Section 5A-12 and the waiver granted under 42 | ||||||
| 7 | CFR 433.68 are approved by the United States Centers for | ||||||
| 8 | Medicare and Medicaid Services, the rates taking effect on July | ||||||
| 9 | 1, 2004 shall be 3.0% greater than the rates in effect on June | ||||||
| 10 | 30, 2004. These rates shall take
effect only upon approval and
| ||||||
| 11 | implementation of the payment methodologies required under | ||||||
| 12 | Section 5A-12.
| ||||||
| 13 | Notwithstanding any other provisions of this Section, for | ||||||
| 14 | facilities licensed by the Department of Public Health under | ||||||
| 15 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
| 16 | intermediate care facilities, the rates taking effect on | ||||||
| 17 | January 1, 2005 shall be 3% more than the rates in effect on | ||||||
| 18 | December 31, 2004.
| ||||||
| 19 | Notwithstanding any other provision of this Section, for | ||||||
| 20 | facilities licensed by the Department of Public Health under | ||||||
| 21 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
| 22 | intermediate care facilities, effective January 1, 2009, the | ||||||
| 23 | per diem support component of the rates effective on January 1, | ||||||
| 24 | 2008, computed using the most recent cost reports on file with | ||||||
| 25 | the Department of Healthcare and Family Services no later than | ||||||
| 26 | April 1, 2005, updated for inflation to January 1, 2006, shall | ||||||
| |||||||
| |||||||
| 1 | be increased to the amount that would have been derived using | ||||||
| 2 | standard Department of Healthcare and Family Services methods, | ||||||
| 3 | procedures, and inflators. | ||||||
| 4 | Notwithstanding any other provisions of this Section, for | ||||||
| 5 | facilities licensed by the Department of Public Health under | ||||||
| 6 | the Nursing Home Care Act as intermediate care facilities that | ||||||
| 7 | are federally defined as Institutions for Mental Disease, or | ||||||
| 8 | facilities licensed by the Department of Public Health under | ||||||
| 9 | the Specialized Mental Health Rehabilitation Act of 2013, a | ||||||
| 10 | socio-development component rate equal to 6.6% of the | ||||||
| 11 | facility's nursing component rate as of January 1, 2006 shall | ||||||
| 12 | be established and paid effective July 1, 2006. The | ||||||
| 13 | socio-development component of the rate shall be increased by a | ||||||
| 14 | factor of 2.53 on the first day of the month that begins at | ||||||
| 15 | least 45 days after January 11, 2008 (the effective date of | ||||||
| 16 | Public Act 95-707). As of August 1, 2008, the socio-development | ||||||
| 17 | component rate shall be equal to 6.6% of the facility's nursing | ||||||
| 18 | component rate as of January 1, 2006, multiplied by a factor of | ||||||
| 19 | 3.53. For services provided on or after April 1, 2011, or the | ||||||
| 20 | first day of the month that begins at least 45 days after the | ||||||
| 21 | effective date of this amendatory Act of the 96th General | ||||||
| 22 | Assembly, whichever is later, the Illinois Department may by | ||||||
| 23 | rule adjust these socio-development component rates, and may | ||||||
| 24 | use different adjustment methodologies for those facilities | ||||||
| 25 | participating, and those not participating, in the Illinois | ||||||
| 26 | Department's demonstration program pursuant to the provisions | ||||||
| |||||||
| |||||||
| 1 | of Title 77, Part 300, Subpart T of the Illinois Administrative | ||||||
| 2 | Code, but in no case may such rates be diminished below those | ||||||
| 3 | in effect on August 1, 2008.
| ||||||
| 4 | For facilities
licensed
by the
Department of Public Health | ||||||
| 5 | under the Nursing Home Care Act as Intermediate
Care for
the | ||||||
| 6 | Developmentally Disabled facilities or as long-term care | ||||||
| 7 | facilities for
residents under 22 years of age, the rates | ||||||
| 8 | taking effect on July 1,
2003 shall
include a statewide | ||||||
| 9 | increase of 4%, as defined by the Department.
| ||||||
| 10 | For facilities licensed by the Department of Public Health | ||||||
| 11 | under the
Nursing Home Care Act as Intermediate Care for the | ||||||
| 12 | Developmentally Disabled
facilities or Long Term Care for Under | ||||||
| 13 | Age 22 facilities, the rates taking
effect on the first day of | ||||||
| 14 | the month that begins at least 45 days after the effective date | ||||||
| 15 | of this amendatory Act of the 95th General Assembly shall | ||||||
| 16 | include a statewide increase of 2.5%, as
defined by the | ||||||
| 17 | Department. | ||||||
| 18 | Notwithstanding any other provision of this Section, for | ||||||
| 19 | facilities licensed by the Department of Public Health under | ||||||
| 20 | the Nursing Home Care Act as skilled nursing facilities or | ||||||
| 21 | intermediate care facilities, effective January 1, 2005, | ||||||
| 22 | facility rates shall be increased by the difference between (i) | ||||||
| 23 | a facility's per diem property, liability, and malpractice | ||||||
| 24 | insurance costs as reported in the cost report filed with the | ||||||
| 25 | Department of Public Aid and used to establish rates effective | ||||||
| 26 | July 1, 2001 and (ii) those same costs as reported in the | ||||||
| |||||||
| |||||||
| 1 | facility's 2002 cost report. These costs shall be passed | ||||||
| 2 | through to the facility without caps or limitations, except for | ||||||
| 3 | adjustments required under normal auditing procedures.
| ||||||
| 4 | Rates established effective each July 1 shall govern | ||||||
| 5 | payment
for services rendered throughout that fiscal year, | ||||||
| 6 | except that rates
established on July 1, 1996 shall be | ||||||
| 7 | increased by 6.8% for services
provided on or after January 1, | ||||||
| 8 | 1997. Such rates will be based
upon the rates calculated for | ||||||
| 9 | the year beginning July 1, 1990, and for
subsequent years | ||||||
| 10 | thereafter until June 30, 2001 shall be based on the
facility | ||||||
| 11 | cost reports
for the facility fiscal year ending at any point | ||||||
| 12 | in time during the previous
calendar year, updated to the | ||||||
| 13 | midpoint of the rate year. The cost report
shall be on file | ||||||
| 14 | with the Department no later than April 1 of the current
rate | ||||||
| 15 | year. Should the cost report not be on file by April 1, the | ||||||
| 16 | Department
shall base the rate on the latest cost report filed | ||||||
| 17 | by each skilled care
facility and intermediate care facility, | ||||||
| 18 | updated to the midpoint of the
current rate year. In | ||||||
| 19 | determining rates for services rendered on and after
July 1, | ||||||
| 20 | 1985, fixed time shall not be computed at less than zero. The
| ||||||
| 21 | Department shall not make any alterations of regulations which | ||||||
| 22 | would reduce
any component of the Medicaid rate to a level | ||||||
| 23 | below what that component would
have been utilizing in the rate | ||||||
| 24 | effective on July 1, 1984.
| ||||||
| 25 | (2) Shall take into account the actual costs incurred by | ||||||
| 26 | facilities
in providing services for recipients of skilled | ||||||
| |||||||
| |||||||
| 1 | nursing and intermediate
care services under the medical | ||||||
| 2 | assistance program.
| ||||||
| 3 | (3) Shall take into account the medical and psycho-social
| ||||||
| 4 | characteristics and needs of the patients.
| ||||||
| 5 | (4) Shall take into account the actual costs incurred by | ||||||
| 6 | facilities in
meeting licensing and certification standards | ||||||
| 7 | imposed and prescribed by the
State of Illinois, any of its | ||||||
| 8 | political subdivisions or municipalities and by
the U.S. | ||||||
| 9 | Department of Health and Human Services pursuant to Title XIX | ||||||
| 10 | of the
Social Security Act.
| ||||||
| 11 | The Department of Healthcare and Family Services
shall | ||||||
| 12 | develop precise standards for
payments to reimburse nursing | ||||||
| 13 | facilities for any utilization of
appropriate rehabilitative | ||||||
| 14 | personnel for the provision of rehabilitative
services which is | ||||||
| 15 | authorized by federal regulations, including
reimbursement for | ||||||
| 16 | services provided by qualified therapists or qualified
| ||||||
| 17 | assistants, and which is in accordance with accepted | ||||||
| 18 | professional
practices. Reimbursement also may be made for | ||||||
| 19 | utilization of other
supportive personnel under appropriate | ||||||
| 20 | supervision.
| ||||||
| 21 | The Department shall develop enhanced payments to offset | ||||||
| 22 | the additional costs incurred by a
facility serving exceptional | ||||||
| 23 | need residents and shall allocate at least $4,000,000 of the | ||||||
| 24 | funds
collected from the assessment established by Section 5B-2 | ||||||
| 25 | of this Code for such payments. For
the purpose of this | ||||||
| 26 | Section, "exceptional needs" means, but need not be limited to, | ||||||
| |||||||
| |||||||
| 1 | ventilator care and traumatic brain injury care. The enhanced | ||||||
| 2 | payments for exceptional need residents under this paragraph | ||||||
| 3 | are not due and payable, however, until (i) the methodologies | ||||||
| 4 | described in this paragraph are approved by the federal | ||||||
| 5 | government in an appropriate State Plan amendment and (ii) the | ||||||
| 6 | assessment imposed by Section 5B-2 of this Code is determined | ||||||
| 7 | to be a permissible tax under Title XIX of the Social Security | ||||||
| 8 | Act. | ||||||
| 9 | Beginning January 1, 2014 the methodologies for | ||||||
| 10 | reimbursement of nursing facility services as provided under | ||||||
| 11 | this Section 5-5.4 shall no longer be applicable for services | ||||||
| 12 | provided on or after January 1, 2014. | ||||||
| 13 | No payment increase under this Section for the MDS | ||||||
| 14 | methodology, exceptional care residents, or the | ||||||
| 15 | socio-development component rate established by Public Act | ||||||
| 16 | 96-1530 of the 96th General Assembly and funded by the | ||||||
| 17 | assessment imposed under Section 5B-2 of this Code shall be due | ||||||
| 18 | and payable until after the Department notifies the long-term | ||||||
| 19 | care providers, in writing, that the payment methodologies to | ||||||
| 20 | long-term care providers required under this Section have been | ||||||
| 21 | approved by the Centers for Medicare and Medicaid Services of | ||||||
| 22 | the U.S. Department of Health and Human Services and the | ||||||
| 23 | waivers under 42 CFR 433.68 for the assessment imposed by this | ||||||
| 24 | Section, if necessary, have been granted by the Centers for | ||||||
| 25 | Medicare and Medicaid Services of the U.S. Department of Health | ||||||
| 26 | and Human Services. Upon notification to the Department of | ||||||
| |||||||
| |||||||
| 1 | approval of the payment methodologies required under this | ||||||
| 2 | Section and the waivers granted under 42 CFR 433.68, all | ||||||
| 3 | increased payments otherwise due under this Section prior to | ||||||
| 4 | the date of notification shall be due and payable within 90 | ||||||
| 5 | days of the date federal approval is received. | ||||||
| 6 | On and after July 1, 2012, the Department shall reduce any | ||||||
| 7 | rate of reimbursement for services or other payments or alter | ||||||
| 8 | any methodologies authorized by this Code to reduce any rate of | ||||||
| 9 | reimbursement for services or other payments in accordance with | ||||||
| 10 | Section 5-5e. | ||||||
| 11 | For facilities licensed by the Department of Public Health | ||||||
| 12 | under the ID/DD Community Care Act as ID/DD Facilities and | ||||||
| 13 | under the MC/DD Act as MC/DD Facilities, subject to federal | ||||||
| 14 | approval, the rates taking effect for services delivered on or | ||||||
| 15 | after August 1, 2019 shall be increased by 3.5% over the rates | ||||||
| 16 | in effect on June 30, 2019. The Department shall adopt rules, | ||||||
| 17 | including emergency rules under subsection (ii) of Section 5-45 | ||||||
| 18 | of the Illinois Administrative Procedure Act, to implement the | ||||||
| 19 | provisions of this Section, including wage increases for direct | ||||||
| 20 | care staff. | ||||||
| 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 on the latter of the approval | ||||||
| 25 | date of the State Plan Amendment for these facilities or the | ||||||
| 26 | Waiver Amendment for the home and community-based services | ||||||
| |||||||
| |||||||
| 1 | settings shall include an increase sufficient to provide a | ||||||
| 2 | $0.26 per hour wage increase to the base wage for non-executive | ||||||
| 3 | staff. The Department shall adopt rules, including emergency | ||||||
| 4 | rules as authorized by Section 5-45 of the Illinois | ||||||
| 5 | Administrative Procedure Act, to implement the provisions of
| ||||||
| 6 | this Section. | ||||||
| 7 | For facilities licensed by the Department of Public Health | ||||||
| 8 | under the ID/DD Community Care Act as ID/DD Facilities, and | ||||||
| 9 | under the MC/DD Act as MC/DD Facilities, and community-based | ||||||
| 10 | providers for persons with developmental disabilities, subject | ||||||
| 11 | to federal approval of the State Plan Amendment and the Waiver | ||||||
| 12 | Amendment for the home and community-based services settings, | ||||||
| 13 | the rates taking effect for the services delivered on or after | ||||||
| 14 | July 1, 2020 shall include an increase sufficient to provide a | ||||||
| 15 | $1.00 per hour wage rate increase for non-executive staff. For | ||||||
| 16 | services delivered on or after January 1, 2021, subject to | ||||||
| 17 | federal approval of the State Plan Amendment and the Waiver | ||||||
| 18 | Amendment for the home and community-based services settings, | ||||||
| 19 | shall include an increase sufficient to provide a $0.50 per | ||||||
| 20 | hour wage rate increase for non-executive staff. The Department | ||||||
| 21 | shall adopt rules, including emergency rules as authorized by | ||||||
| 22 | Section 5-45 of the Illinois Administrative Procedure Act, to | ||||||
| 23 | implement the provisions of this Section. | ||||||
| 24 | (Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; | ||||||
| 25 | 101-10, eff. 6-5-19.)
| ||||||
| |||||||
| |||||||
| 1 | (305 ILCS 5/5H-4) | ||||||
| 2 | Sec. 5H-4. Payment of assessment. | ||||||
| 3 | (a) The assessment payable pursuant to Section 5H-3 shall | ||||||
| 4 | be due and payable in monthly installments, each equaling | ||||||
| 5 | one-twelfth of the assessment for the year, on the first State | ||||||
| 6 | business day of each month. | ||||||
| 7 | (b) If the approval of the waivers required under Section | ||||||
| 8 | 5H-2 is delayed beyond the start of State fiscal year 2020, | ||||||
| 9 | then the first installment shall be due on the first business | ||||||
| 10 | day of the first month that begins more than 15 days after the | ||||||
| 11 | date of such approval. In the event approval results in | ||||||
| 12 | installments beginning after July 1, 2019, the amount of each | ||||||
| 13 | installment for that fiscal year shall equal the full amount of | ||||||
| 14 | the annual assessment divided by the number of payments that | ||||||
| 15 | will be paid in fiscal year 2020. | ||||||
| 16 | (c) The Department shall notify each managed care | ||||||
| 17 | organization of its annual fiscal year 2020 assessment and the | ||||||
| 18 | installment due dates no later than 30 days prior to the first | ||||||
| 19 | installment due date and the annual assessment and due dates | ||||||
| 20 | for each subsequent year at least 30 days prior to the start of | ||||||
| 21 | each fiscal year. | ||||||
| 22 | (d) Proceeds from the assessment levied pursuant to Section | ||||||
| 23 | 5H-3 shall be deposited into the Fund; provided, however, that | ||||||
| 24 | proceeds from the assessment levied pursuant to Section 5H-3 | ||||||
| 25 | upon a county provider as defined in Section 15-1 of this Code | ||||||
| 26 | shall instead be deposited directly into the County Provider | ||||||
| |||||||
| |||||||
| 1 | Trust Fund.
| ||||||
| 2 | (Source: P.A. 101-9, eff. 6-5-19.)
| ||||||
| 3 | (305 ILCS 5/12-4.53 new) | ||||||
| 4 | Sec. 12-4.53. Prospective Payment System (PPS) rates. | ||||||
| 5 | Effective January 1, 2021, and subsequent years, based on | ||||||
| 6 | specific appropriation, the Prospective Payment System (PPS) | ||||||
| 7 | rates for FQHCs shall be increased based on the cost principles | ||||||
| 8 | found at 45 Code of Federal Regulations Part 75 or its | ||||||
| 9 | successor. Such rates shall be increased by using any of the | ||||||
| 10 | following methods: reducing the current minimum productivity | ||||||
| 11 | and efficiency standards no lower than 3500 encounters per FTE | ||||||
| 12 | physician; increasing the statewide median cost cap from 105% | ||||||
| 13 | to 120%, or a one-time re-basing of rates utilizing 2018 FQHC | ||||||
| 14 | cost reports.
| ||||||
| 15 | Section 30-10. The Energy Assistance Act is amended by | ||||||
| 16 | changing Sections 6 and 18 as follows:
| ||||||
| 17 | (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)
| ||||||
| 18 | Sec. 6. Eligibility, Conditions of Participation, and | ||||||
| 19 | Energy Assistance.
| ||||||
| 20 | (a) Any person who is a resident of the State of Illinois | ||||||
| 21 | and whose
household income is not greater than an amount | ||||||
| 22 | determined annually by the
Department, in consultation with the | ||||||
| 23 | Policy Advisory Council, may
apply for assistance pursuant to | ||||||
| |||||||
| |||||||
| 1 | this Act in accordance with regulations
promulgated by the | ||||||
| 2 | Department. In setting the annual eligibility level, the
| ||||||
| 3 | Department shall consider the amount of available funding and | ||||||
| 4 | may not set a
limit higher than 150% of the federal nonfarm | ||||||
| 5 | poverty level as established by
the federal Office of | ||||||
| 6 | Management and Budget; except that for the period from the | ||||||
| 7 | effective date of this amendatory Act of the 101st General | ||||||
| 8 | Assembly through ending June 30, 2021 2013, the Department may | ||||||
| 9 | not establish limits not higher than 200% of that poverty level | ||||||
| 10 | or the maximum level provided for by federal guidelines.
| ||||||
| 11 | (b) Applicants who qualify for assistance pursuant to | ||||||
| 12 | subsection (a) of
this Section shall, subject to appropriation | ||||||
| 13 | from the General Assembly and
subject to availability of funds | ||||||
| 14 | to the Department, receive energy
assistance as provided by | ||||||
| 15 | this Act. The Department, upon receipt
of monies authorized | ||||||
| 16 | pursuant to this Act for energy assistance, shall commit
funds | ||||||
| 17 | for each qualified applicant in an amount determined by the
| ||||||
| 18 | Department. In determining the amounts of assistance to be | ||||||
| 19 | provided to or
on behalf of a qualified applicant, the | ||||||
| 20 | Department shall ensure that the
highest amounts of assistance | ||||||
| 21 | go to households with the greatest energy
costs in relation to | ||||||
| 22 | household income. The Department shall include
factors such as | ||||||
| 23 | energy costs, household size, household income, and region
of | ||||||
| 24 | the State when determining individual household benefits. In | ||||||
| 25 | setting
assistance levels, the Department shall attempt to | ||||||
| 26 | provide assistance to
approximately the same number of | ||||||
| |||||||
| |||||||
| 1 | households who participated in the 1991
Residential Energy | ||||||
| 2 | Assistance Partnership Program. Such assistance levels
shall | ||||||
| 3 | be adjusted annually on the basis of funding
availability and | ||||||
| 4 | energy costs. In promulgating rules for the
administration of | ||||||
| 5 | this
Section the Department shall assure that a minimum of 1/3 | ||||||
| 6 | of funds
available for benefits to eligible households with the | ||||||
| 7 | lowest incomes and that elderly households and households with | ||||||
| 8 | persons with disabilities are offered a priority application
| ||||||
| 9 | period.
| ||||||
| 10 | (c) If the applicant is not a customer of record of an | ||||||
| 11 | energy provider for
energy services or an applicant for such | ||||||
| 12 | service, such applicant shall
receive a direct energy | ||||||
| 13 | assistance payment in an amount established by the
Department | ||||||
| 14 | for all such applicants under this Act; provided, however, that
| ||||||
| 15 | such an applicant must have rental expenses for housing greater | ||||||
| 16 | than 30% of
household income.
| ||||||
| 17 | (c-1) This subsection shall apply only in cases where: (1) | ||||||
| 18 | the applicant is not a customer of record of an energy provider | ||||||
| 19 | because energy services are provided by the owner of the unit | ||||||
| 20 | as a portion of the rent; (2) the applicant resides in housing | ||||||
| 21 | subsidized or developed with funds provided under the Rental | ||||||
| 22 | Housing Support Program Act or under a similar locally funded | ||||||
| 23 | rent subsidy program, or is the voucher holder who resides in a | ||||||
| 24 | rental unit within the State of Illinois and whose monthly rent | ||||||
| 25 | is subsidized by the tenant-based Housing Choice Voucher | ||||||
| 26 | Program under Section 8 of the U.S. Housing Act of 1937; and | ||||||
| |||||||
| |||||||
| 1 | (3) the rental expenses for housing are no more than 30% of | ||||||
| 2 | household income. In such cases, the household may apply for an | ||||||
| 3 | energy assistance payment under this Act and the owner of the | ||||||
| 4 | housing unit shall cooperate with the applicant by providing | ||||||
| 5 | documentation of the energy costs for that unit. Any | ||||||
| 6 | compensation paid to the energy provider who supplied energy | ||||||
| 7 | services to the household shall be paid on behalf of the owner | ||||||
| 8 | of the housing unit providing energy services to the household. | ||||||
| 9 | The Department shall report annually to the General Assembly on | ||||||
| 10 | the number of households receiving energy assistance under this | ||||||
| 11 | subsection and the cost of such assistance. The provisions of | ||||||
| 12 | this subsection (c-1), other than this sentence, are | ||||||
| 13 | inoperative after August 31, 2012. | ||||||
| 14 | (d) If the applicant is a customer of an energy provider, | ||||||
| 15 | such
applicant shall receive energy assistance in an amount | ||||||
| 16 | established by the
Department for all such applicants under | ||||||
| 17 | this Act, such amount to be paid
by the Department to the | ||||||
| 18 | energy provider supplying winter energy service to
such | ||||||
| 19 | applicant. Such applicant shall:
| ||||||
| 20 | (i) make all reasonable efforts to apply to any other | ||||||
| 21 | appropriate
source of public energy assistance; and
| ||||||
| 22 | (ii) sign a waiver permitting the Department to receive | ||||||
| 23 | income
information from any public or private agency | ||||||
| 24 | providing income or energy
assistance and from any | ||||||
| 25 | employer, whether public or private.
| ||||||
| 26 | (e) Any qualified applicant pursuant to this Section may | ||||||
| |||||||
| |||||||
| 1 | receive or have
paid on such applicant's behalf an emergency | ||||||
| 2 | assistance payment to enable
such applicant to obtain access to | ||||||
| 3 | winter energy services. Any such
payments shall be made in | ||||||
| 4 | accordance with regulations of the Department.
| ||||||
| 5 | (f) The Department may, if sufficient funds are available, | ||||||
| 6 | provide
additional benefits to certain qualified applicants:
| ||||||
| 7 | (i) for the reduction of past due amounts owed to | ||||||
| 8 | energy providers;
and
| ||||||
| 9 | (ii) to assist the household in responding to | ||||||
| 10 | excessively high summer
temperatures or energy costs. | ||||||
| 11 | Households containing elderly members, children,
a person | ||||||
| 12 | with a disability, or a person with a medical need for | ||||||
| 13 | conditioned air
shall receive priority for receipt of such | ||||||
| 14 | benefits.
| ||||||
| 15 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
| 16 | (305 ILCS 20/18) | ||||||
| 17 | Sec. 18. Financial assistance; payment plans. | ||||||
| 18 | (a) The Percentage of Income Payment Plan (PIPP or PIP | ||||||
| 19 | Plan) is hereby created as a mandatory bill payment assistance | ||||||
| 20 | program for low-income residential customers of utilities | ||||||
| 21 | serving more than 100,000 retail customers as of January 1, | ||||||
| 22 | 2009. The PIP Plan will: | ||||||
| 23 | (1) bring participants' gas and electric bills into the | ||||||
| 24 | range of affordability; | ||||||
| 25 | (2) provide incentives for participants to make timely | ||||||
| |||||||
| |||||||
| 1 | payments; | ||||||
| 2 | (3) encourage participants to reduce usage and | ||||||
| 3 | participate in conservation and energy efficiency measures | ||||||
| 4 | that reduce the customer's bill and payment requirements; | ||||||
| 5 | and | ||||||
| 6 | (4) identify participants whose homes are most in need | ||||||
| 7 | of weatherization. | ||||||
| 8 | (b) For purposes of this Section: | ||||||
| 9 | (1) "LIHEAP" means the energy assistance program | ||||||
| 10 | established under the Illinois Energy Assistance Act and | ||||||
| 11 | the Low-Income Home Energy Assistance Act of 1981. | ||||||
| 12 | (2) "Plan participant" is an eligible participant who | ||||||
| 13 | is also eligible for the PIPP and who will receive either a | ||||||
| 14 | percentage of income payment credit under the PIPP criteria | ||||||
| 15 | set forth in this Act or a benefit pursuant to Section 4 of | ||||||
| 16 | this Act. Plan participants are a subset of eligible | ||||||
| 17 | participants. | ||||||
| 18 | (3) "Pre-program arrears" means the amount a plan | ||||||
| 19 | participant owes for gas or electric service at the time | ||||||
| 20 | the participant is determined to be eligible for the PIPP | ||||||
| 21 | or the program set forth in Section 4 of this Act. | ||||||
| 22 | (4) "Eligible participant" means any person who has | ||||||
| 23 | applied for, been accepted and is receiving residential | ||||||
| 24 | service from a gas or electric utility and who is also | ||||||
| 25 | eligible for LIHEAP. | ||||||
| 26 | (c) The PIP Plan shall be administered as follows: | ||||||
| |||||||
| |||||||
| 1 | (1) The Department shall coordinate with Local | ||||||
| 2 | Administrative Agencies (LAAs), to determine eligibility | ||||||
| 3 | for the Illinois Low Income Home Energy Assistance Program | ||||||
| 4 | (LIHEAP) pursuant to the Energy Assistance Act, provided | ||||||
| 5 | that eligible income shall be no more than 150% of the | ||||||
| 6 | poverty level, except that for the period from the | ||||||
| 7 | effective date of this amendatory Act of the 101st General | ||||||
| 8 | Assembly through June 30, 2021, eligible income shall be no | ||||||
| 9 | more than 200% of the poverty level. Applicants will be | ||||||
| 10 | screened to determine whether the applicant's projected | ||||||
| 11 | payments for electric service or natural gas service over a | ||||||
| 12 | 12-month period exceed the criteria established in this | ||||||
| 13 | Section. To maintain the financial integrity of the | ||||||
| 14 | program, the Department may limit eligibility to | ||||||
| 15 | households with income below 125% of the poverty level. | ||||||
| 16 | (2) The Department shall establish the percentage of | ||||||
| 17 | income formula to determine the amount of a monthly credit, | ||||||
| 18 | not to exceed $150 per month per household, not to exceed | ||||||
| 19 | $1,800 annually; however, for the period from the effective | ||||||
| 20 | date of this amendatory Act of the 101st General Assembly | ||||||
| 21 | through June 30, 2021, the monthly credit for participants | ||||||
| 22 | with eligible income over 100% of the poverty level may be | ||||||
| 23 | as much as $200 per month per household, not to exceed | ||||||
| 24 | $2,400 annually, and, the monthly credit for participants | ||||||
| 25 | with eligible income 100% or less of the poverty level may | ||||||
| 26 | be as much as $250 per month per household, not to exceed | ||||||
| |||||||
| |||||||
| 1 | $3,000 annually. Credits , that will be applied to PIP Plan | ||||||
| 2 | participants' utility bills based on the portion of the | ||||||
| 3 | bill that is the responsibility of the participant provided | ||||||
| 4 | that the percentage shall be no more than a total of 6% of | ||||||
| 5 | the relevant income for gas and electric utility bills | ||||||
| 6 | combined, but in any event no less than $10 per month, | ||||||
| 7 | unless the household does not pay directly for heat, in | ||||||
| 8 | which case its payment shall be 2.4% of income but in any | ||||||
| 9 | event no less than $5 per month. The Department may | ||||||
| 10 | establish a minimum credit amount based on the cost of | ||||||
| 11 | administering the program and may deny credits to otherwise | ||||||
| 12 | eligible participants if the cost of administering the | ||||||
| 13 | credit exceeds the actual amount of any monthly credit to a | ||||||
| 14 | participant. If the participant takes both gas and electric | ||||||
| 15 | service, 66.67% of the credit shall be allocated to the | ||||||
| 16 | entity that provides the participant's primary energy | ||||||
| 17 | supply for heating. Each participant shall enter into a | ||||||
| 18 | levelized payment plan for, as applicable, gas and electric | ||||||
| 19 | service and such plans shall be implemented by the utility | ||||||
| 20 | so that a participant's usage and required payments are | ||||||
| 21 | reviewed and adjusted regularly, but no more frequently | ||||||
| 22 | than quarterly.
Nothing in this Section is intended to | ||||||
| 23 | prohibit a customer, who is otherwise eligible for LIHEAP, | ||||||
| 24 | from participating in the program described in Section 4 of | ||||||
| 25 | this Act. Eligible participants who receive such a benefit | ||||||
| 26 | shall be considered plan participants and shall be eligible | ||||||
| |||||||
| |||||||
| 1 | to participate in the Arrearage Reduction Program | ||||||
| 2 | described in item (5) of this subsection (c). | ||||||
| 3 | (3) The Department shall remit, through the LAAs, to | ||||||
| 4 | the utility or participating alternative supplier that | ||||||
| 5 | portion of the plan participant's bill that is not the | ||||||
| 6 | responsibility of the participant. In the event that the | ||||||
| 7 | Department fails to timely remit payment to the utility, | ||||||
| 8 | the utility shall be entitled to recover all costs related | ||||||
| 9 | to such nonpayment through the automatic adjustment clause | ||||||
| 10 | tariffs established pursuant to Section 16-111.8 and | ||||||
| 11 | Section 19-145 of the Public Utilities Act. For purposes of | ||||||
| 12 | this item (3) of this subsection (c), payment is due on the | ||||||
| 13 | date specified on the participant's bill. The Department, | ||||||
| 14 | the Department of Revenue and LAAs shall adopt processes | ||||||
| 15 | that provide for the timely payment required by this item | ||||||
| 16 | (3) of this subsection (c). | ||||||
| 17 | (4) A plan participant is responsible for all actual | ||||||
| 18 | charges for utility service in excess of the PIPP credit. | ||||||
| 19 | Pre-program arrears that are included in the Arrearage | ||||||
| 20 | Reduction Program described in item (5) of this subsection | ||||||
| 21 | (c) shall not be included in the calculation of the | ||||||
| 22 | levelized payment plan. Emergency or crisis assistance | ||||||
| 23 | payments shall not affect the amount of any PIPP credit to | ||||||
| 24 | which a participant is entitled. | ||||||
| 25 | (5) Electric and gas utilities subject to this Section | ||||||
| 26 | shall implement an Arrearage Reduction Program (ARP) for | ||||||
| |||||||
| |||||||
| 1 | plan participants as follows: for each month that a plan | ||||||
| 2 | participant timely pays his or her utility bill, the | ||||||
| 3 | utility shall apply a credit to a portion of the | ||||||
| 4 | participant's pre-program arrears, if any, equal to | ||||||
| 5 | one-twelfth of such arrearage provided that the total | ||||||
| 6 | amount of arrearage credits shall equal no more than $1,000 | ||||||
| 7 | annually for each participant for gas and no more than | ||||||
| 8 | $1,000 annually for each participant for electricity. In | ||||||
| 9 | the third year of the PIPP, the Department, in consultation | ||||||
| 10 | with the Policy Advisory Council established pursuant to | ||||||
| 11 | Section 5 of this Act, shall determine by rule an | ||||||
| 12 | appropriate per participant total cap on such amounts, if | ||||||
| 13 | any. Those plan participants participating in the ARP shall | ||||||
| 14 | not be subject to the imposition of any additional late | ||||||
| 15 | payment fees on pre-program arrears covered by the ARP. In | ||||||
| 16 | all other respects, the utility shall bill and collect the | ||||||
| 17 | monthly bill of a plan participant pursuant to the same | ||||||
| 18 | rules, regulations, programs and policies as applicable to | ||||||
| 19 | residential customers generally. Participation in the | ||||||
| 20 | Arrearage Reduction Program shall be limited to the maximum | ||||||
| 21 | amount of funds available as set forth in subsection (f) of | ||||||
| 22 | Section 13 of this Act. In the event any donated funds | ||||||
| 23 | under Section 13 of this Act are specifically designated | ||||||
| 24 | for the purpose of funding the ARP, the Department shall | ||||||
| 25 | remit such amounts to the utilities upon verification that | ||||||
| 26 | such funds are needed to fund the ARP. Nothing in this | ||||||
| |||||||
| |||||||
| 1 | Section shall preclude a utility from continuing to | ||||||
| 2 | implement, and apply credits under, an ARP in the event | ||||||
| 3 | that the PIPP or LIHEAP is suspended due to lack of funding | ||||||
| 4 | such that the plan participant does not receive a benefit | ||||||
| 5 | under either the PIPP or LIHEAP. | ||||||
| 6 | (5.5) In addition to the ARP described in paragraph (5) | ||||||
| 7 | of this subsection (c), utilities may also implement a | ||||||
| 8 | Supplemental Arrearage Reduction Program (SARP) for | ||||||
| 9 | eligible participants who are not able to become plan | ||||||
| 10 | participants due to PIPP timing or funding constraints. If | ||||||
| 11 | a utility elects to implement a SARP, it shall be | ||||||
| 12 | administered as follows: for each month that a SARP | ||||||
| 13 | participant timely pays his or her utility bill, the | ||||||
| 14 | utility shall apply a credit to a portion of the | ||||||
| 15 | participant's pre-program arrears, if any, equal to | ||||||
| 16 | one-twelfth of such arrearage, provided that the utility | ||||||
| 17 | may limit the total amount of arrearage credits to no more | ||||||
| 18 | than $1,000 annually for each participant for gas and no | ||||||
| 19 | more than $1,000 annually for each participant for | ||||||
| 20 | electricity. SARP participants shall not be subject to the | ||||||
| 21 | imposition of any additional late payment fees on | ||||||
| 22 | pre-program arrears covered by the SARP. In all other | ||||||
| 23 | respects, the utility shall bill and collect the monthly | ||||||
| 24 | bill of a SARP participant under the same rules, | ||||||
| 25 | regulations, programs, and policies as applicable to | ||||||
| 26 | residential customers generally. Participation in the SARP | ||||||
| |||||||
| |||||||
| 1 | shall be limited to the maximum amount of funds available | ||||||
| 2 | as set forth in subsection (f) of Section 13 of this Act. | ||||||
| 3 | In the event any donated funds under Section 13 of this Act | ||||||
| 4 | are specifically designated for the purpose of funding the | ||||||
| 5 | SARP, the Department shall remit such amounts to the | ||||||
| 6 | utilities upon verification that such funds are needed to | ||||||
| 7 | fund the SARP. | ||||||
| 8 | (6) The Department may terminate a plan participant's | ||||||
| 9 | eligibility for the PIP Plan upon notification by the | ||||||
| 10 | utility that the participant's monthly utility payment is | ||||||
| 11 | more than 45 days past due. | ||||||
| 12 | (7) The Department, in consultation with the Policy | ||||||
| 13 | Advisory Council, may adjust the number of PIP Plan | ||||||
| 14 | participants annually, if necessary, to match the | ||||||
| 15 | availability of funds. Any plan participant who qualifies | ||||||
| 16 | for a PIPP credit under a utility's PIPP shall be entitled | ||||||
| 17 | to participate in and receive a credit under such utility's | ||||||
| 18 | ARP for so long as such utility has ARP funds available, | ||||||
| 19 | regardless of whether the customer's participation under | ||||||
| 20 | another utility's PIPP or ARP has been curtailed or limited | ||||||
| 21 | because of a lack of funds. | ||||||
| 22 | (8) The Department shall fully implement the PIPP at | ||||||
| 23 | the earliest possible date it is able to effectively | ||||||
| 24 | administer the PIPP. Within 90 days of the effective date | ||||||
| 25 | of this amendatory Act of the 96th General Assembly, the | ||||||
| 26 | Department shall, in consultation with utility companies, | ||||||
| |||||||
| |||||||
| 1 | participating alternative suppliers, LAAs and the Illinois | ||||||
| 2 | Commerce Commission (Commission), issue a detailed | ||||||
| 3 | implementation plan which shall include detailed testing | ||||||
| 4 | protocols and analysis of the capacity for implementation | ||||||
| 5 | by the LAAs and utilities. Such consultation process also | ||||||
| 6 | shall address how to implement the PIPP in the most | ||||||
| 7 | cost-effective and timely manner, and shall identify | ||||||
| 8 | opportunities for relying on the expertise of utilities, | ||||||
| 9 | LAAs and the Commission. Following the implementation of | ||||||
| 10 | the testing protocols, the Department shall issue a written | ||||||
| 11 | report on the feasibility of full or gradual | ||||||
| 12 | implementation. The PIPP shall be fully implemented by | ||||||
| 13 | September 1, 2011, but may be phased in prior to that date. | ||||||
| 14 | (9) As part of the screening process established under | ||||||
| 15 | item (1) of this subsection (c), the Department and LAAs | ||||||
| 16 | shall assess whether any energy efficiency or demand | ||||||
| 17 | response measures are available to the plan participant at | ||||||
| 18 | no cost, and if so, the participant shall enroll in any | ||||||
| 19 | such program for which he or she is eligible. The LAAs | ||||||
| 20 | shall assist the participant in the applicable enrollment | ||||||
| 21 | or application process. | ||||||
| 22 | (10) Each alternative retail electric and gas supplier | ||||||
| 23 | serving residential customers shall elect whether to | ||||||
| 24 | participate in the PIPP or ARP described in this Section. | ||||||
| 25 | Any such supplier electing to participate in the PIPP shall | ||||||
| 26 | provide to the Department such information as the | ||||||
| |||||||
| |||||||
| 1 | Department may require, including, without limitation, | ||||||
| 2 | information sufficient for the Department to determine the | ||||||
| 3 | proportionate allocation of credits between the | ||||||
| 4 | alternative supplier and the utility. If a utility in whose | ||||||
| 5 | service territory an alternative supplier serves customers | ||||||
| 6 | contributes money to the ARP fund which is not recovered | ||||||
| 7 | from ratepayers, then an alternative supplier which | ||||||
| 8 | participates in ARP in that utility's service territory | ||||||
| 9 | shall also contribute to the ARP fund in an amount that is | ||||||
| 10 | commensurate with the number of alternative supplier | ||||||
| 11 | customers who elect to participate in the program. | ||||||
| 12 | (d) The Department, in consultation with the Policy | ||||||
| 13 | Advisory Council, shall develop and implement a program to | ||||||
| 14 | educate customers about the PIP Plan and about their rights and | ||||||
| 15 | responsibilities under the percentage of income component. The | ||||||
| 16 | Department, in consultation with the Policy Advisory Council, | ||||||
| 17 | shall establish a process that LAAs shall use to contact | ||||||
| 18 | customers in jeopardy of losing eligibility due to late | ||||||
| 19 | payments. The Department shall ensure that LAAs are adequately | ||||||
| 20 | funded to perform all necessary educational tasks. | ||||||
| 21 | (e) The PIPP shall be administered in a manner which | ||||||
| 22 | ensures that credits to plan participants will not be counted | ||||||
| 23 | as income or as a resource in other means-tested assistance | ||||||
| 24 | programs for low-income households or otherwise result in the | ||||||
| 25 | loss of federal or State assistance dollars for low-income | ||||||
| 26 | households. | ||||||
| |||||||
| |||||||
| 1 | (f) In order to ensure that implementation costs are | ||||||
| 2 | minimized, the Department and utilities shall work together to | ||||||
| 3 | identify cost-effective ways to transfer information | ||||||
| 4 | electronically and to employ available protocols that will | ||||||
| 5 | minimize their respective administrative costs as follows: | ||||||
| 6 | (1) The Commission may require utilities to provide | ||||||
| 7 | such information on customer usage and billing and payment | ||||||
| 8 | information as required by the Department to implement the | ||||||
| 9 | PIP Plan and to provide written notices and communications | ||||||
| 10 | to plan participants. | ||||||
| 11 | (2) Each utility and participating alternative | ||||||
| 12 | supplier shall file annual reports with the Department and | ||||||
| 13 | the Commission that cumulatively summarize and update | ||||||
| 14 | program information as required by the Commission's rules. | ||||||
| 15 | The reports shall track implementation costs and contain | ||||||
| 16 | such information as is necessary to evaluate the success of | ||||||
| 17 | the PIPP. | ||||||
| 18 | (3) The Department and the Commission shall have the | ||||||
| 19 | authority to promulgate rules and regulations necessary to | ||||||
| 20 | execute and administer the provisions of this Section. | ||||||
| 21 | (g) Each utility shall be entitled to recover reasonable | ||||||
| 22 | administrative and operational costs incurred to comply with | ||||||
| 23 | this Section from the Supplemental Low Income Energy Assistance | ||||||
| 24 | Fund. The utility may net such costs against monies it would | ||||||
| 25 | otherwise remit to the Funds, and each utility shall include in | ||||||
| 26 | the annual report required under subsection (f) of this Section | ||||||
| |||||||
| |||||||
| 1 | an accounting for the funds collected.
| ||||||
| 2 | (Source: P.A. 99-906, eff. 6-1-17.)
| ||||||
| 3 | ARTICLE 35. HEALTH AND SAFETY | ||||||
| 4 | Section 35-5. The Environmental Protection Act is amended | ||||||
| 5 | by changing Sections 22.15, 55.6, and 57.11 as follows:
| ||||||
| 6 | (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)
| ||||||
| 7 | Sec. 22.15. Solid Waste Management Fund; fees.
| ||||||
| 8 | (a) There is hereby created within the State Treasury a
| ||||||
| 9 | special fund to be known as the Solid Waste Management Fund, to | ||||||
| 10 | be
constituted from the fees collected by the State pursuant to | ||||||
| 11 | this Section,
from repayments of loans made from the Fund for | ||||||
| 12 | solid waste projects, from registration fees collected | ||||||
| 13 | pursuant to the Consumer Electronics Recycling Act, and from | ||||||
| 14 | amounts transferred into the Fund pursuant to Public Act | ||||||
| 15 | 100-433.
Moneys received by the Department of Commerce and | ||||||
| 16 | Economic Opportunity
in repayment of loans made pursuant to the | ||||||
| 17 | Illinois Solid Waste Management
Act shall be deposited into the | ||||||
| 18 | General Revenue Fund.
| ||||||
| 19 | (b) The Agency shall assess and collect a
fee in the amount | ||||||
| 20 | set forth herein from the owner or operator of each sanitary
| ||||||
| 21 | landfill permitted or required to be permitted by the Agency to | ||||||
| 22 | dispose of
solid waste if the sanitary landfill is located off | ||||||
| 23 | the site where such waste
was produced and if such sanitary | ||||||
| |||||||
| |||||||
| 1 | landfill is owned, controlled, and operated
by a person other | ||||||
| 2 | than the generator of such waste. The Agency shall deposit
all | ||||||
| 3 | fees collected into the Solid Waste Management Fund. If a site | ||||||
| 4 | is
contiguous to one or more landfills owned or operated by the | ||||||
| 5 | same person, the
volumes permanently disposed of by each | ||||||
| 6 | landfill shall be combined for purposes
of determining the fee | ||||||
| 7 | under this subsection. Beginning on July 1, 2018, and on the | ||||||
| 8 | first day of each month thereafter during fiscal years 2019 | ||||||
| 9 | through 2021 and 2020, the State Comptroller shall direct and | ||||||
| 10 | State Treasurer shall transfer an amount equal to 1/12 of | ||||||
| 11 | $5,000,000 per fiscal year from the Solid Waste Management Fund | ||||||
| 12 | to the General Revenue Fund.
| ||||||
| 13 | (1) If more than 150,000 cubic yards of non-hazardous | ||||||
| 14 | solid waste is
permanently disposed of at a site in a | ||||||
| 15 | calendar year, the owner or operator
shall either pay a fee | ||||||
| 16 | of 95 cents per cubic yard or,
alternatively, the owner or | ||||||
| 17 | operator may weigh the quantity of the solid waste
| ||||||
| 18 | permanently disposed of with a device for which | ||||||
| 19 | certification has been obtained
under the Weights and | ||||||
| 20 | Measures Act and pay a fee of $2.00 per
ton of solid waste | ||||||
| 21 | permanently disposed of. In no case shall the fee collected
| ||||||
| 22 | or paid by the owner or operator under this paragraph | ||||||
| 23 | exceed $1.55 per cubic yard or $3.27 per ton.
| ||||||
| 24 | (2) If more than 100,000 cubic yards but not more than | ||||||
| 25 | 150,000 cubic
yards of non-hazardous waste is permanently | ||||||
| 26 | disposed of at a site in a calendar
year, the owner or | ||||||
| |||||||
| |||||||
| 1 | operator shall pay a fee of $52,630.
| ||||||
| 2 | (3) If more than 50,000 cubic yards but not more than | ||||||
| 3 | 100,000 cubic
yards of non-hazardous solid waste is | ||||||
| 4 | permanently disposed of at a site
in a calendar year, the | ||||||
| 5 | owner or operator shall pay a fee of $23,790.
| ||||||
| 6 | (4) If more than 10,000 cubic yards but not more than | ||||||
| 7 | 50,000 cubic
yards of non-hazardous solid waste is | ||||||
| 8 | permanently disposed of at a site
in a calendar year, the | ||||||
| 9 | owner or operator shall pay a fee of $7,260.
| ||||||
| 10 | (5) If not more than 10,000 cubic yards of | ||||||
| 11 | non-hazardous solid waste is
permanently disposed of at a | ||||||
| 12 | site in a calendar year, the owner or operator
shall pay a | ||||||
| 13 | fee of $1050.
| ||||||
| 14 | (c) (Blank).
| ||||||
| 15 | (d) The Agency shall establish rules relating to the | ||||||
| 16 | collection of the
fees authorized by this Section. Such rules | ||||||
| 17 | shall include, but not be
limited to:
| ||||||
| 18 | (1) necessary records identifying the quantities of | ||||||
| 19 | solid waste received
or disposed;
| ||||||
| 20 | (2) the form and submission of reports to accompany the | ||||||
| 21 | payment of fees
to the Agency;
| ||||||
| 22 | (3) the time and manner of payment of fees to the | ||||||
| 23 | Agency, which payments
shall not be more often than | ||||||
| 24 | quarterly; and
| ||||||
| 25 | (4) procedures setting forth criteria establishing | ||||||
| 26 | when an owner or
operator may measure by weight or volume | ||||||
| |||||||
| |||||||
| 1 | during any given quarter or other
fee payment period.
| ||||||
| 2 | (e) Pursuant to appropriation, all monies in the Solid | ||||||
| 3 | Waste Management
Fund shall be used by the Agency and the | ||||||
| 4 | Department of Commerce and Economic Opportunity for the | ||||||
| 5 | purposes set forth in this Section and in the Illinois
Solid | ||||||
| 6 | Waste Management Act, including for the costs of fee collection | ||||||
| 7 | and
administration, and for the administration of (1) the | ||||||
| 8 | Consumer Electronics Recycling Act and (2) until January 1, | ||||||
| 9 | 2020, the Electronic Products Recycling and Reuse Act.
| ||||||
| 10 | (f) The Agency is authorized to enter into such agreements | ||||||
| 11 | and to
promulgate such rules as are necessary to carry out its | ||||||
| 12 | duties under this
Section and the Illinois Solid Waste | ||||||
| 13 | Management Act.
| ||||||
| 14 | (g) On the first day of January, April, July, and October | ||||||
| 15 | of each year,
beginning on July 1, 1996, the State Comptroller | ||||||
| 16 | and Treasurer shall
transfer $500,000 from the Solid Waste | ||||||
| 17 | Management Fund to the Hazardous Waste
Fund. Moneys transferred | ||||||
| 18 | under this subsection (g) shall be used only for the
purposes | ||||||
| 19 | set forth in item (1) of subsection (d) of Section 22.2.
| ||||||
| 20 | (h) The Agency is authorized to provide financial | ||||||
| 21 | assistance to units of
local government for the performance of | ||||||
| 22 | inspecting, investigating and
enforcement activities pursuant | ||||||
| 23 | to Section 4(r) at nonhazardous solid
waste disposal sites.
| ||||||
| 24 | (i) The Agency is authorized to conduct household waste | ||||||
| 25 | collection and
disposal programs.
| ||||||
| 26 | (j) A unit of local government, as defined in the Local | ||||||
| |||||||
| |||||||
| 1 | Solid Waste Disposal
Act, in which a solid waste disposal | ||||||
| 2 | facility is located may establish a fee,
tax, or surcharge with | ||||||
| 3 | regard to the permanent disposal of solid waste.
All fees, | ||||||
| 4 | taxes, and surcharges collected under this subsection shall be
| ||||||
| 5 | utilized for solid waste management purposes, including | ||||||
| 6 | long-term monitoring
and maintenance of landfills, planning, | ||||||
| 7 | implementation, inspection, enforcement
and other activities | ||||||
| 8 | consistent with the Solid Waste Management Act and the
Local | ||||||
| 9 | Solid Waste Disposal Act, or for any other environment-related | ||||||
| 10 | purpose,
including but not limited to an environment-related | ||||||
| 11 | public works project, but
not for the construction of a new | ||||||
| 12 | pollution control facility other than a
household hazardous | ||||||
| 13 | waste facility. However, the total fee, tax or surcharge
| ||||||
| 14 | imposed by all units of local government under this subsection | ||||||
| 15 | (j) upon the
solid waste disposal facility shall not exceed:
| ||||||
| 16 | (1) 60¢ per cubic yard if more than 150,000 cubic yards | ||||||
| 17 | of non-hazardous
solid waste is permanently disposed of at | ||||||
| 18 | the site in a calendar year, unless
the owner or operator | ||||||
| 19 | weighs the quantity of the solid waste received with a
| ||||||
| 20 | device for which certification has been obtained under the | ||||||
| 21 | Weights and Measures
Act, in which case the fee shall not | ||||||
| 22 | exceed $1.27 per ton of solid waste
permanently disposed | ||||||
| 23 | of.
| ||||||
| 24 | (2) $33,350 if more than 100,000
cubic yards, but not | ||||||
| 25 | more than 150,000 cubic yards, of non-hazardous waste
is | ||||||
| 26 | permanently disposed of at the site in a calendar year.
| ||||||
| |||||||
| |||||||
| 1 | (3) $15,500 if more than 50,000 cubic
yards, but not | ||||||
| 2 | more than 100,000 cubic yards, of non-hazardous solid waste | ||||||
| 3 | is
permanently disposed of at the site in a calendar year.
| ||||||
| 4 | (4) $4,650 if more than 10,000 cubic
yards, but not | ||||||
| 5 | more than 50,000 cubic yards, of non-hazardous solid waste
| ||||||
| 6 | is permanently disposed of at the site in a calendar year.
| ||||||
| 7 | (5) $650 if not more than 10,000 cubic
yards of | ||||||
| 8 | non-hazardous solid waste is permanently disposed of at the | ||||||
| 9 | site in
a calendar year.
| ||||||
| 10 | The corporate authorities of the unit of local government
| ||||||
| 11 | may use proceeds from the fee, tax, or surcharge to reimburse a | ||||||
| 12 | highway
commissioner whose road district lies wholly or | ||||||
| 13 | partially within the
corporate limits of the unit of local | ||||||
| 14 | government for expenses incurred in
the removal of | ||||||
| 15 | nonhazardous, nonfluid municipal waste that has been dumped
on | ||||||
| 16 | public property in violation of a State law or local ordinance.
| ||||||
| 17 | A county or Municipal Joint Action Agency that imposes a | ||||||
| 18 | fee, tax, or
surcharge under this subsection may use the | ||||||
| 19 | proceeds thereof to reimburse a
municipality that lies wholly | ||||||
| 20 | or partially within its boundaries for expenses
incurred in the | ||||||
| 21 | removal of nonhazardous, nonfluid municipal waste that has been
| ||||||
| 22 | dumped on public property in violation of a State law or local | ||||||
| 23 | ordinance.
| ||||||
| 24 | If the fees are to be used to conduct a local sanitary | ||||||
| 25 | landfill
inspection or enforcement program, the unit of local | ||||||
| 26 | government must enter
into a written delegation agreement with | ||||||
| |||||||
| |||||||
| 1 | the Agency pursuant to subsection
(r) of Section 4. The unit of | ||||||
| 2 | local government and the Agency shall enter
into such a written | ||||||
| 3 | delegation agreement within 60 days after the
establishment of | ||||||
| 4 | such fees. At least annually,
the Agency shall conduct an audit | ||||||
| 5 | of the expenditures made by units of local
government from the | ||||||
| 6 | funds granted by the Agency to the units of local
government | ||||||
| 7 | for purposes of local sanitary landfill inspection and | ||||||
| 8 | enforcement
programs, to ensure that the funds have been | ||||||
| 9 | expended for the prescribed
purposes under the grant.
| ||||||
| 10 | The fees, taxes or surcharges collected under this | ||||||
| 11 | subsection (j) shall
be placed by the unit of local government | ||||||
| 12 | in a separate fund, and the
interest received on the moneys in | ||||||
| 13 | the fund shall be credited to the fund. The
monies in the fund | ||||||
| 14 | may be accumulated over a period of years to be
expended in | ||||||
| 15 | accordance with this subsection.
| ||||||
| 16 | A unit of local government, as defined in the Local Solid | ||||||
| 17 | Waste Disposal
Act, shall prepare and distribute to the Agency, | ||||||
| 18 | in April of each year, a
report that details spending plans for | ||||||
| 19 | monies collected in accordance with
this subsection. The report | ||||||
| 20 | will at a minimum include the following:
| ||||||
| 21 | (1) The total monies collected pursuant to this | ||||||
| 22 | subsection.
| ||||||
| 23 | (2) The most current balance of monies collected | ||||||
| 24 | pursuant to this
subsection.
| ||||||
| 25 | (3) An itemized accounting of all monies expended for | ||||||
| 26 | the previous year
pursuant to this subsection.
| ||||||
| |||||||
| |||||||
| 1 | (4) An estimation of monies to be collected for the | ||||||
| 2 | following 3
years pursuant to this subsection.
| ||||||
| 3 | (5) A narrative detailing the general direction and | ||||||
| 4 | scope of future
expenditures for one, 2 and 3 years.
| ||||||
| 5 | The exemptions granted under Sections 22.16 and 22.16a, and | ||||||
| 6 | under
subsection (k) of this Section, shall be applicable to | ||||||
| 7 | any fee,
tax or surcharge imposed under this subsection (j); | ||||||
| 8 | except that the fee,
tax or surcharge authorized to be imposed | ||||||
| 9 | under this subsection (j) may be
made applicable by a unit of | ||||||
| 10 | local government to the permanent disposal of
solid waste after | ||||||
| 11 | December 31, 1986, under any contract lawfully executed
before | ||||||
| 12 | June 1, 1986 under which more than 150,000 cubic yards (or | ||||||
| 13 | 50,000 tons)
of solid waste is to be permanently disposed of, | ||||||
| 14 | even though the waste is
exempt from the fee imposed by the | ||||||
| 15 | State under subsection (b) of this Section
pursuant to an | ||||||
| 16 | exemption granted under Section 22.16.
| ||||||
| 17 | (k) In accordance with the findings and purposes of the | ||||||
| 18 | Illinois Solid
Waste Management Act, beginning January 1, 1989 | ||||||
| 19 | the fee under subsection
(b) and the fee, tax or surcharge | ||||||
| 20 | under subsection (j) shall not apply to:
| ||||||
| 21 | (1) waste which is hazardous waste;
| ||||||
| 22 | (2) waste which is pollution control waste;
| ||||||
| 23 | (3) waste from recycling, reclamation or reuse | ||||||
| 24 | processes which have been
approved by the Agency as being | ||||||
| 25 | designed to remove any contaminant from
wastes so as to | ||||||
| 26 | render such wastes reusable, provided that the process
| ||||||
| |||||||
| |||||||
| 1 | renders at least 50% of the waste reusable;
| ||||||
| 2 | (4) non-hazardous solid waste that is received at a | ||||||
| 3 | sanitary landfill
and composted or recycled through a | ||||||
| 4 | process permitted by the Agency; or
| ||||||
| 5 | (5) any landfill which is permitted by the Agency to | ||||||
| 6 | receive only
demolition or construction debris or | ||||||
| 7 | landscape waste.
| ||||||
| 8 | (Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; | ||||||
| 9 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
| 10 | 8-14-18; 101-10, eff. 6-5-19.)
| ||||||
| 11 | (415 ILCS 5/55.6) (from Ch. 111 1/2, par. 1055.6)
| ||||||
| 12 | Sec. 55.6. Used Tire Management Fund.
| ||||||
| 13 | (a) There is hereby created in the State Treasury a special
| ||||||
| 14 | fund to be known as the Used Tire Management Fund. There shall | ||||||
| 15 | be
deposited into the Fund all monies received as (1) recovered | ||||||
| 16 | costs or
proceeds from the sale of used tires under Section | ||||||
| 17 | 55.3 of this Act, (2)
repayment of loans from the Used Tire | ||||||
| 18 | Management Fund, or (3) penalties or
punitive damages for | ||||||
| 19 | violations of this Title, except as provided by
subdivision | ||||||
| 20 | (b)(4) or (b)(4-5) of Section 42.
| ||||||
| 21 | (b) Beginning January 1, 1992, in addition to any other | ||||||
| 22 | fees required by
law, the owner or operator of each site | ||||||
| 23 | required to be registered or permitted under
subsection (d) or | ||||||
| 24 | (d-5) of Section 55 shall pay to the Agency an annual fee of | ||||||
| 25 | $100.
Fees collected under this subsection shall be deposited | ||||||
| |||||||
| |||||||
| 1 | into the Environmental
Protection Permit and Inspection Fund.
| ||||||
| 2 | (c) Pursuant to appropriation, moneys up to an amount of $4 | ||||||
| 3 | million per
fiscal year from the Used Tire Management Fund | ||||||
| 4 | shall be allocated as follows:
| ||||||
| 5 | (1) 38% shall be available to the Agency for the | ||||||
| 6 | following
purposes, provided that priority shall be given | ||||||
| 7 | to item (i):
| ||||||
| 8 | (i) To undertake preventive, corrective or removal | ||||||
| 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 | (ii) For the performance of inspection and | ||||||
| 13 | enforcement activities for
used and waste tire sites.
| ||||||
| 14 | (iii) (Blank).
| ||||||
| 15 | (iv) To provide financial assistance to units of | ||||||
| 16 | local government
for the performance of inspecting, | ||||||
| 17 | investigating and enforcement activities
pursuant to | ||||||
| 18 | subsection (r) of Section 4 at used and waste tire | ||||||
| 19 | sites.
| ||||||
| 20 | (v) To provide financial assistance for used and | ||||||
| 21 | waste tire collection
projects sponsored by local | ||||||
| 22 | government or not-for-profit corporations.
| ||||||
| 23 | (vi) For the costs of fee collection and | ||||||
| 24 | administration relating to
used and waste tires, and to | ||||||
| 25 | accomplish such other purposes as are
authorized by | ||||||
| 26 | this Act and regulations thereunder.
| ||||||
| |||||||
| |||||||
| 1 | (vii) To provide financial assistance to units of | ||||||
| 2 | local government and private industry for the purposes | ||||||
| 3 | of: | ||||||
| 4 | (A) assisting in the establishment of | ||||||
| 5 | facilities and programs to collect, process, and | ||||||
| 6 | utilize used and waste tires and tire-derived | ||||||
| 7 | materials; | ||||||
| 8 | (B) demonstrating the feasibility of | ||||||
| 9 | innovative technologies as a means of collecting, | ||||||
| 10 | storing, processing, and utilizing used and waste | ||||||
| 11 | tires and tire-derived materials; and | ||||||
| 12 | (C) applying demonstrated technologies as a | ||||||
| 13 | means of collecting, storing, processing, and | ||||||
| 14 | utilizing used and waste tires and tire-derived | ||||||
| 15 | materials. | ||||||
| 16 | (2) (Blank).
| ||||||
| 17 | (2.1) For the fiscal year beginning July 1, 2004 and | ||||||
| 18 | for all fiscal years thereafter, 23% shall be deposited | ||||||
| 19 | into the General Revenue Fund. Such For fiscal years 2019 | ||||||
| 20 | and 2020 only, such transfers are at the direction of the | ||||||
| 21 | Department of Revenue, and shall be made within 30 days | ||||||
| 22 | after the end of each quarter.
| ||||||
| 23 | (3) 25% shall be available to the Illinois Department | ||||||
| 24 | of
Public Health for the following purposes:
| ||||||
| 25 | (A) To investigate threats or potential threats to | ||||||
| 26 | the public health
related to mosquitoes and other | ||||||
| |||||||
| |||||||
| 1 | vectors of disease associated with the
improper | ||||||
| 2 | storage, handling and disposal of tires, improper | ||||||
| 3 | waste disposal,
or natural conditions.
| ||||||
| 4 | (B) To conduct surveillance and monitoring | ||||||
| 5 | activities for
mosquitoes and other arthropod vectors | ||||||
| 6 | of disease, and surveillance of
animals which provide a | ||||||
| 7 | reservoir for disease-producing organisms.
| ||||||
| 8 | (C) To conduct training activities to promote | ||||||
| 9 | vector control programs
and integrated pest management | ||||||
| 10 | as defined in the Vector Control Act.
| ||||||
| 11 | (D) To respond to inquiries, investigate | ||||||
| 12 | complaints, conduct evaluations
and provide technical | ||||||
| 13 | consultation to help reduce or eliminate public
health | ||||||
| 14 | hazards and nuisance conditions associated with | ||||||
| 15 | mosquitoes and other
vectors.
| ||||||
| 16 | (E) To provide financial assistance to units of | ||||||
| 17 | local government for
training, investigation and | ||||||
| 18 | response to public nuisances associated with
| ||||||
| 19 | mosquitoes and other vectors of disease.
| ||||||
| 20 | (4) 2% shall be available to the Department of | ||||||
| 21 | Agriculture for its
activities under the Illinois | ||||||
| 22 | Pesticide Act relating to used and waste tires.
| ||||||
| 23 | (5) 2% shall be available to the Pollution Control | ||||||
| 24 | Board for
administration of its activities relating to used | ||||||
| 25 | and waste tires.
| ||||||
| 26 | (6) 10% shall be available to the University of | ||||||
| |||||||
| |||||||
| 1 | Illinois for
the Prairie Research Institute to perform | ||||||
| 2 | research to study the biology,
distribution, population | ||||||
| 3 | ecology, and biosystematics of tire-breeding
arthropods, | ||||||
| 4 | especially mosquitoes, and the diseases they spread.
| ||||||
| 5 | (d) By January 1, 1998, and biennially thereafter, each | ||||||
| 6 | State
agency receiving an appropriation from the Used Tire | ||||||
| 7 | Management Fund shall
report to the Governor and the General | ||||||
| 8 | Assembly on its activities relating to
the Fund.
| ||||||
| 9 | (e) Any monies appropriated from the Used Tire Management | ||||||
| 10 | Fund, but not
obligated, shall revert to the Fund.
| ||||||
| 11 | (f) In administering the provisions of subdivisions (1), | ||||||
| 12 | (2) and (3) of
subsection (c) of this Section, the Agency, the | ||||||
| 13 | Department of Commerce and
Economic Opportunity, and the | ||||||
| 14 | Illinois
Department of Public Health shall ensure that | ||||||
| 15 | appropriate funding
assistance is provided to any municipality | ||||||
| 16 | with a population over 1,000,000
or to any sanitary district | ||||||
| 17 | which serves a population over 1,000,000.
| ||||||
| 18 | (g) Pursuant to appropriation, monies in excess of $4 | ||||||
| 19 | million per fiscal
year from the Used Tire Management Fund | ||||||
| 20 | shall be used as follows:
| ||||||
| 21 | (1) 55% shall be available to the Agency for the | ||||||
| 22 | following purposes, provided that priority shall be given | ||||||
| 23 | to subparagraph (A): | ||||||
| 24 | (A) To undertake preventive,
corrective or renewed | ||||||
| 25 | action as authorized by and in accordance with
Section | ||||||
| 26 | 55.3 and to recover costs in accordance with Section | ||||||
| |||||||
| |||||||
| 1 | 55.3.
| ||||||
| 2 | (B) To provide financial assistance to units of | ||||||
| 3 | local government and private industry for the purposes | ||||||
| 4 | of: | ||||||
| 5 | (i) assisting in the establishment of | ||||||
| 6 | facilities and programs to collect, process, and | ||||||
| 7 | utilize used and waste tires and tire-derived | ||||||
| 8 | materials; | ||||||
| 9 | (ii) demonstrating the feasibility of | ||||||
| 10 | innovative technologies as a means of collecting, | ||||||
| 11 | storing, processing, and utilizing used and waste | ||||||
| 12 | tires and tire-derived materials; and | ||||||
| 13 | (iii) applying demonstrated technologies as a | ||||||
| 14 | means of collecting, storing, processing, and | ||||||
| 15 | utilizing used and waste tires and tire-derived | ||||||
| 16 | materials. | ||||||
| 17 | (C) To provide grants to public universities for | ||||||
| 18 | vector-related research, disease-related research, and | ||||||
| 19 | for related laboratory-based equipment and field-based | ||||||
| 20 | equipment. | ||||||
| 21 | (2) (Blank).
| ||||||
| 22 | (3) For the fiscal year beginning July 1, 2004 and for | ||||||
| 23 | all fiscal years thereafter, 45% shall be deposited into | ||||||
| 24 | the General Revenue Fund. Such For fiscal years 2019 and | ||||||
| 25 | 2020 only, such transfers are at the direction of the | ||||||
| 26 | Department of Revenue, and shall be made within 30 days | ||||||
| |||||||
| |||||||
| 1 | after the end of each quarter.
| ||||||
| 2 | (Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; | ||||||
| 3 | 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. | ||||||
| 4 | 8-14-18; 101-10, eff. 6-5-19.)
| ||||||
| 5 | (415 ILCS 5/57.11) | ||||||
| 6 | Sec. 57.11. Underground Storage Tank Fund; creation. | ||||||
| 7 | (a) There is hereby created in the State Treasury a special | ||||||
| 8 | fund
to be known as the Underground Storage Tank Fund. There | ||||||
| 9 | shall be deposited
into the Underground Storage Tank Fund all | ||||||
| 10 | moneys received by the Office of the
State Fire Marshal as fees | ||||||
| 11 | for underground storage tanks under Sections 4 and 5
of the | ||||||
| 12 | Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law, | ||||||
| 13 | and beginning July 1, 2013, payments pursuant to the Use Tax | ||||||
| 14 | Act, the Service Use Tax Act, the Service Occupation Tax Act, | ||||||
| 15 | and the Retailers' Occupation Tax Act.
All amounts held in the | ||||||
| 16 | Underground Storage Tank Fund shall be invested at
interest by | ||||||
| 17 | the State Treasurer. All income earned from the investments | ||||||
| 18 | shall
be deposited into the Underground Storage Tank Fund no | ||||||
| 19 | less frequently than
quarterly. In addition to any other | ||||||
| 20 | transfers that may be provided for by law, beginning on July 1, | ||||||
| 21 | 2018 and on the first day of each month thereafter during | ||||||
| 22 | fiscal years 2019 through 2021 and 2020 only, the State | ||||||
| 23 | Comptroller shall direct and the State Treasurer shall transfer | ||||||
| 24 | an amount equal to 1/12 of $10,000,000 from the Underground | ||||||
| 25 | Storage Tank Fund to the General Revenue Fund. Moneys in the | ||||||
| |||||||
| |||||||
| 1 | Underground Storage Tank Fund, pursuant to
appropriation, may | ||||||
| 2 | be used by the Agency and the Office of the State Fire
Marshal | ||||||
| 3 | for the following purposes: | ||||||
| 4 | (1) To take action authorized under Section 57.12 to | ||||||
| 5 | recover costs under
Section 57.12. | ||||||
| 6 | (2) To assist in the reduction and mitigation of damage | ||||||
| 7 | caused by leaks
from underground storage tanks, including | ||||||
| 8 | but not limited to, providing
alternative water supplies to | ||||||
| 9 | persons whose drinking water has become
contaminated as a | ||||||
| 10 | result of those leaks. | ||||||
| 11 | (3) To be used as a matching amount towards federal | ||||||
| 12 | assistance relative to
the release of petroleum from | ||||||
| 13 | underground storage tanks. | ||||||
| 14 | (4) For the costs of administering activities of the | ||||||
| 15 | Agency and the Office
of the State Fire Marshal relative to | ||||||
| 16 | the Underground Storage Tank Fund. | ||||||
| 17 | (5) For payment of costs of corrective action incurred | ||||||
| 18 | by and
indemnification to operators of underground storage | ||||||
| 19 | tanks as provided in this
Title. | ||||||
| 20 | (6) For a total of 2 demonstration projects in amounts | ||||||
| 21 | in excess of a
$10,000 deductible charge designed to assess | ||||||
| 22 | the viability of corrective action
projects at sites which | ||||||
| 23 | have experienced contamination from petroleum releases.
| ||||||
| 24 | Such demonstration projects shall be conducted in | ||||||
| 25 | accordance with the provision
of this Title. | ||||||
| 26 | (7) Subject to appropriation, moneys in the | ||||||
| |||||||
| |||||||
| 1 | Underground Storage Tank Fund
may also be used by the | ||||||
| 2 | Department of Revenue for the costs of administering
its | ||||||
| 3 | activities relative to the Fund and for refunds provided | ||||||
| 4 | for in Section
13a.8 of the Motor Fuel Tax Act. | ||||||
| 5 | (b) Moneys in the Underground Storage Tank Fund may, | ||||||
| 6 | pursuant to
appropriation, be used by the Office of the State | ||||||
| 7 | Fire Marshal or the Agency to
take whatever emergency action is | ||||||
| 8 | necessary or appropriate to assure that the
public health or | ||||||
| 9 | safety is not threatened whenever there is a release or
| ||||||
| 10 | substantial threat of a release of petroleum from an | ||||||
| 11 | underground storage tank
and for the costs of administering its | ||||||
| 12 | activities relative to the Underground
Storage Tank Fund. | ||||||
| 13 | (c) Beginning July 1, 1993, the Governor shall certify to | ||||||
| 14 | the State
Comptroller and State Treasurer the monthly amount | ||||||
| 15 | necessary to pay debt
service on State obligations issued | ||||||
| 16 | pursuant to Section 6 of the General
Obligation Bond Act. On | ||||||
| 17 | the last day of each month, the Comptroller shall order
| ||||||
| 18 | transferred and the Treasurer shall transfer from the | ||||||
| 19 | Underground Storage Tank
Fund to the General Obligation Bond | ||||||
| 20 | Retirement and Interest Fund the amount
certified by the | ||||||
| 21 | Governor, plus any cumulative deficiency in those transfers
for | ||||||
| 22 | prior months. | ||||||
| 23 | (d) Except as provided in subsection (c) of this Section, | ||||||
| 24 | the Underground Storage Tank Fund is not subject to | ||||||
| 25 | administrative charges authorized under Section 8h of the State | ||||||
| 26 | Finance Act that would in any way transfer any funds from the | ||||||
| |||||||
| |||||||
| 1 | Underground Storage Tank Fund into any other fund of the State. | ||||||
| 2 | (e) Each fiscal year, subject to appropriation, the Agency | ||||||
| 3 | may commit up to $10,000,000 of the moneys in the Underground | ||||||
| 4 | Storage Tank Fund to the payment of corrective action costs for | ||||||
| 5 | legacy sites that meet one or more of the following criteria as | ||||||
| 6 | a result of the underground storage tank release: (i) the | ||||||
| 7 | presence of free product, (ii) contamination within a regulated | ||||||
| 8 | recharge area, a wellhead protection area, or the setback zone | ||||||
| 9 | of a potable water supply well, (iii) contamination extending | ||||||
| 10 | beyond the boundaries of the site where the release occurred, | ||||||
| 11 | or (iv) such other criteria as may be adopted in Agency rules. | ||||||
| 12 | (1) Fund moneys committed under this subsection (e) | ||||||
| 13 | shall be held in the Fund for payment of the corrective | ||||||
| 14 | action costs for which the moneys were committed. | ||||||
| 15 | (2) The Agency may adopt rules governing the commitment | ||||||
| 16 | of Fund moneys under this subsection (e). | ||||||
| 17 | (3) This subsection (e) does not limit the use of Fund | ||||||
| 18 | moneys at legacy sites as otherwise provided under this | ||||||
| 19 | Title. | ||||||
| 20 | (4) For the purposes of this subsection (e), the term | ||||||
| 21 | "legacy site" means a site for which (i) an underground | ||||||
| 22 | storage tank release was reported prior to January 1, 2005, | ||||||
| 23 | (ii) the owner or operator has been determined eligible to | ||||||
| 24 | receive payment from the Fund for corrective action costs, | ||||||
| 25 | and (iii) the Agency did not receive any applications for | ||||||
| 26 | payment prior to January 1, 2010. | ||||||
| |||||||
| |||||||
| 1 | (f) Beginning July 1, 2013, if the amounts deposited into | ||||||
| 2 | the Fund from moneys received by the Office of the State Fire | ||||||
| 3 | Marshal as fees for underground storage tanks under Sections 4 | ||||||
| 4 | and 5 of the Gasoline Storage Act and as fees pursuant to the | ||||||
| 5 | Motor Fuel Tax Law during a State fiscal year are sufficient to | ||||||
| 6 | pay all claims for payment by the fund received during that | ||||||
| 7 | State fiscal year, then the amount of any payments into the | ||||||
| 8 | fund pursuant to the Use Tax Act, the Service Use Tax Act, the | ||||||
| 9 | Service Occupation Tax Act, and the Retailers' Occupation Tax | ||||||
| 10 | Act during that State fiscal year shall be deposited as | ||||||
| 11 | follows: 75% thereof shall be paid into the State treasury and | ||||||
| 12 | 25% shall be reserved in a special account and used only for | ||||||
| 13 | the transfer to the Common School Fund as part of the monthly | ||||||
| 14 | transfer from the General Revenue Fund in accordance with | ||||||
| 15 | Section 8a of the State Finance Act. | ||||||
| 16 | (Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
| ||||||
| 17 | ARTICLE 40. VEHICLES | ||||||
| 18 | Section 40-5. The Illinois Vehicle Code is amended by | ||||||
| 19 | changing Section 3-821 as follows:
| ||||||
| 20 | (625 ILCS 5/3-821) (from Ch. 95 1/2, par. 3-821)
| ||||||
| 21 | Sec. 3-821. Miscellaneous registration and title fees.
| ||||||
| 22 | (a) Except as provided under subsection (h), the fee to be | ||||||
| 23 | paid to the Secretary of State for the following
certificates, | ||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 1 | registrations or evidences of proper registration, or for
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 2 | corrected or duplicate documents shall be in accordance with | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 3 | the following
schedule:
| |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||||||||||||||||||||||||||||||||||||||||||||||||
| 14 | A special corrected certificate of title shall be issued | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 15 | (i) to remove a co-owner's name due to the death of the | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 16 | co-owner, to transfer title to a spouse if the decedent-spouse | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 17 | was the sole owner on the title, or due to a divorce; (ii) to | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 18 | change a co-owner's name due to a marriage; or (iii) due to a | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 19 | name change under Article XXI of the Code of Civil Procedure.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 20 | There shall be no fee paid for a Junking Certificate.
| ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 21 | There shall be no fee paid for a certificate of title | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 22 | issued to a county when the vehicle is forfeited to the county | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 23 | under Article 36 of the Criminal Code of 2012. | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 24 | For purposes of this Section, the fee for a corrected title | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 25 | application that also results in the issuance of a duplicate | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| 26 | title shall be the same as the fee for a duplicate title. | ||||||||||||||||||||||||||||||||||||||||||||||||||||
| |||||||
| |||||||
| 1 | (a-5) The Secretary of State may revoke a certificate of | ||||||
| 2 | title and registration card and issue a corrected certificate | ||||||
| 3 | of title and registration card, at no fee to the vehicle owner | ||||||
| 4 | or lienholder, if there is proof that the vehicle | ||||||
| 5 | identification number is erroneously shown on the original | ||||||
| 6 | certificate of title.
| ||||||
| 7 | (a-10) The Secretary of State may issue, in connection with | ||||||
| 8 | the sale of a motor vehicle, a corrected title to a motor | ||||||
| 9 | vehicle dealer upon application and submittal of a lien release | ||||||
| 10 | letter from the lienholder listed in the files of the | ||||||
| 11 | Secretary. In the case of a title issued by another state, the | ||||||
| 12 | dealer must submit proof from the state that issued the last | ||||||
| 13 | title. The corrected title, which shall be known as a dealer | ||||||
| 14 | lien release certificate of title, shall be issued in the name | ||||||
| 15 | of the vehicle owner without the named lienholder. If the motor | ||||||
| 16 | vehicle is currently titled in a state other than Illinois, the | ||||||
| 17 | applicant must submit either (i) a letter from the current | ||||||
| 18 | lienholder releasing the lien and stating that the lienholder | ||||||
| 19 | has possession of the title; or (ii) a letter from the current | ||||||
| 20 | lienholder releasing the lien and a copy of the records of the | ||||||
| 21 | department of motor vehicles for the state in which the vehicle | ||||||
| 22 | is titled, showing that the vehicle is titled in the name of | ||||||
| 23 | the applicant and that no liens are recorded other than the | ||||||
| 24 | lien for which a release has been submitted. The fee for the | ||||||
| 25 | dealer lien release certificate of title is $20. | ||||||
| 26 | (b) The Secretary may prescribe the maximum service charge | ||||||
| |||||||
| |||||||
| 1 | to be
imposed upon an applicant for renewal of a registration | ||||||
| 2 | by any person
authorized by law to receive and remit or | ||||||
| 3 | transmit to the Secretary such
renewal application and fees | ||||||
| 4 | therewith.
| ||||||
| 5 | (c) If payment is delivered to the Office of the Secretary | ||||||
| 6 | of State
as payment of any fee or tax under this Code, and such | ||||||
| 7 | payment is not
honored for any reason, the registrant
or other | ||||||
| 8 | person tendering the payment remains liable for the payment of
| ||||||
| 9 | such fee or tax. The Secretary of State may assess a service | ||||||
| 10 | charge of $25
in addition to the fee or tax due and owing for | ||||||
| 11 | all dishonored payments.
| ||||||
| 12 | If the total amount then due and owing exceeds the sum of | ||||||
| 13 | $100 and
has not been paid in full within 60 days from the date | ||||||
| 14 | the dishonored payment was first delivered to the Secretary of | ||||||
| 15 | State, the Secretary of State shall
assess a penalty of 25% of | ||||||
| 16 | such amount remaining unpaid.
| ||||||
| 17 | All amounts payable under this Section shall be computed to | ||||||
| 18 | the
nearest dollar. Out of each fee collected for dishonored | ||||||
| 19 | payments, $5 shall be deposited in the Secretary of State | ||||||
| 20 | Special Services Fund.
| ||||||
| 21 | (d) The minimum fee and tax to be paid by any applicant for
| ||||||
| 22 | apportionment of a fleet of vehicles under this Code shall be | ||||||
| 23 | $15
if the application was filed on or before the date | ||||||
| 24 | specified by the
Secretary together with fees and taxes due. If | ||||||
| 25 | an application and the
fees or taxes due are filed after the | ||||||
| 26 | date specified by the Secretary,
the Secretary may prescribe | ||||||
| |||||||
| |||||||
| 1 | the payment of interest at the rate of 1/2
of 1% per month or | ||||||
| 2 | fraction thereof after such due date and a minimum of
$8.
| ||||||
| 3 | (e) Trucks, truck tractors, truck tractors with loads, and | ||||||
| 4 | motor buses,
any one of which having a combined total weight in | ||||||
| 5 | excess of 12,000 lbs.
shall file an application for a Fleet | ||||||
| 6 | Reciprocity Permit issued by the
Secretary of State. This | ||||||
| 7 | permit shall be in the possession of any driver
operating a | ||||||
| 8 | vehicle on Illinois highways. Any foreign licensed vehicle of | ||||||
| 9 | the
second division operating at any time in Illinois without a | ||||||
| 10 | Fleet Reciprocity
Permit or other proper Illinois | ||||||
| 11 | registration, shall subject the operator to the
penalties | ||||||
| 12 | provided in Section 3-834 of this Code. For the purposes of | ||||||
| 13 | this
Code, "Fleet Reciprocity Permit" means any second division | ||||||
| 14 | motor vehicle with a
foreign license and used only in | ||||||
| 15 | interstate transportation of goods. The fee
for such permit | ||||||
| 16 | shall be $15 per fleet which shall include all
vehicles of the | ||||||
| 17 | fleet being registered.
| ||||||
| 18 | (f) For purposes of this Section, "all-terrain vehicle or | ||||||
| 19 | off-highway
motorcycle used for production agriculture" means | ||||||
| 20 | any all-terrain vehicle or
off-highway motorcycle used in the | ||||||
| 21 | raising
of or the propagation of livestock, crops for sale for | ||||||
| 22 | human consumption,
crops for livestock consumption, and | ||||||
| 23 | production seed stock grown for the
propagation of feed grains | ||||||
| 24 | and the husbandry of animals or for the purpose
of providing a | ||||||
| 25 | food product, including the husbandry of blood stock as a
main | ||||||
| 26 | source of providing a food product.
"All-terrain vehicle or | ||||||
| |||||||
| |||||||
| 1 | off-highway motorcycle used in production agriculture"
also | ||||||
| 2 | means any all-terrain vehicle or off-highway motorcycle used in | ||||||
| 3 | animal
husbandry, floriculture, aquaculture, horticulture, and | ||||||
| 4 | viticulture.
| ||||||
| 5 | (g) All of the proceeds of the additional fees imposed by | ||||||
| 6 | Public Act 96-34 shall be deposited into the Capital Projects | ||||||
| 7 | Fund. | ||||||
| 8 | (h) The fee for a duplicate registration sticker or | ||||||
| 9 | stickers shall be the amount required under subsection (a) or | ||||||
| 10 | the vehicle's annual registration fee amount, whichever is | ||||||
| 11 | less. | ||||||
| 12 | (i) All of the proceeds of the additional fees imposed by | ||||||
| 13 | this amendatory Act of the 101st General Assembly shall be | ||||||
| 14 | deposited into the Road Fund. | ||||||
| 15 | (Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19; | ||||||
| 16 | 101-604, eff. 12-13-19.)
| ||||||
| 17 | ARTICLE 45. COURTS AND CORRECTIONS | ||||||
| 18 | Section 45-5. The Clerks of Courts Act is amended by | ||||||
| 19 | changing Section 27.3b-1 as follows:
| ||||||
| 20 | (705 ILCS 105/27.3b-1) | ||||||
| 21 | Sec. 27.3b-1. Minimum fines; disbursement of fines. | ||||||
| 22 | (a) Unless otherwise specified by law, the minimum fine for | ||||||
| 23 | a conviction or supervision disposition on a minor traffic | ||||||
| |||||||
| |||||||
| 1 | offense is $25 and the minimum fine for a conviction, | ||||||
| 2 | supervision disposition, or violation based upon a plea of | ||||||
| 3 | guilty or finding of guilt for any other offense is $75. If the | ||||||
| 4 | court
finds that the fine would impose an undue burden on the | ||||||
| 5 | victim,
the court may reduce or waive the fine. In this | ||||||
| 6 | subsection (a), "victim" shall not be construed to include the | ||||||
| 7 | defendant. | ||||||
| 8 | (b) Unless otherwise specified by law, all fines imposed on | ||||||
| 9 | a misdemeanor offense, other than a traffic, conservation, or | ||||||
| 10 | driving under the influence offense, or on a felony offense | ||||||
| 11 | shall be disbursed
within 60 days after receipt by the circuit
| ||||||
| 12 | clerk to the county treasurer for deposit into the county's | ||||||
| 13 | General Fund. Unless otherwise specified by law, all fines | ||||||
| 14 | imposed on an ordinance offense or a misdemeanor traffic, | ||||||
| 15 | misdemeanor conservation, or misdemeanor driving under the | ||||||
| 16 | influence offense shall be disbursed
within 60 days after | ||||||
| 17 | receipt by the circuit
clerk to the treasurer of the unit of | ||||||
| 18 | government of the arresting agency. If the arresting agency is | ||||||
| 19 | the office of the sheriff, the county treasurer shall deposit | ||||||
| 20 | the portion into a fund to support the law enforcement | ||||||
| 21 | operations of the office of the sheriff. If the arresting | ||||||
| 22 | agency is a State agency, the State Treasurer shall deposit the | ||||||
| 23 | portion as follows: | ||||||
| 24 | (1) if the arresting agency is the Department of State | ||||||
| 25 | Police, into the State Police Law Enforcement | ||||||
| 26 | Administration Fund; | ||||||
| |||||||
| |||||||
| 1 | (2) if the arresting agency is the Department of | ||||||
| 2 | Natural Resources, into the Conservation Police Operations | ||||||
| 3 | Assistance Fund; | ||||||
| 4 | (3) if the arresting agency is the Secretary of State, | ||||||
| 5 | into the Secretary of State Police Services Fund; and | ||||||
| 6 | (4) if the arresting agency is the Illinois Commerce | ||||||
| 7 | Commission, into the Transportation Regulatory Public | ||||||
| 8 | Utility Fund.
| ||||||
| 9 | (Source: P.A. 100-987, eff. 7-1-19.)
| ||||||
| 10 | Section 45-10. The Criminal and Traffic Assessment Act is | ||||||
| 11 | amended by changing Sections 10-5 and 15-70 as follows:
| ||||||
| 12 | (705 ILCS 135/10-5)
| ||||||
| 13 | (Section scheduled to be repealed on January 1, 2021) | ||||||
| 14 | Sec. 10-5. Funds.
| ||||||
| 15 | (a) All money collected by the Clerk of the Circuit Court | ||||||
| 16 | under Article 15 of this Act shall be remitted as directed in | ||||||
| 17 | Article 15 of this Act to the county treasurer, to the State | ||||||
| 18 | Treasurer, and to the treasurers of the units of local | ||||||
| 19 | government. If an amount payable to any of the treasurers is | ||||||
| 20 | less than $10, the clerk may postpone remitting the money until | ||||||
| 21 | $10 has accrued or by the end of fiscal year. The treasurers | ||||||
| 22 | shall deposit the money as indicated in the schedules, except, | ||||||
| 23 | in a county with a population of over 3,000,000, money remitted | ||||||
| 24 | to the county treasurer shall be subject to appropriation by | ||||||
| |||||||
| |||||||
| 1 | the county board. Any amount retained by the Clerk of the | ||||||
| 2 | Circuit Court in a county with a population of over 3,000,000 | ||||||
| 3 | shall be subject to appropriation by the county board. | ||||||
| 4 | (b) The county treasurer or the treasurer of the unit of | ||||||
| 5 | local government may create the funds indicated in paragraphs | ||||||
| 6 | (1) through (5), (9), and (16) of subsection (d) of this | ||||||
| 7 | Section, if not already in existence. If a county or unit of | ||||||
| 8 | local government has not instituted, and does not plan to | ||||||
| 9 | institute a program that uses a particular fund, the treasurer | ||||||
| 10 | need not create the fund and may instead deposit the money | ||||||
| 11 | intended for the fund into the general fund of the county or | ||||||
| 12 | unit of local government for use in financing the court system. | ||||||
| 13 | (c) If the arresting agency is a State agency, the | ||||||
| 14 | arresting agency portion shall be remitted by the clerk of | ||||||
| 15 | court to the State Treasurer who shall deposit the portion as | ||||||
| 16 | follows: | ||||||
| 17 | (1) if the arresting agency is the Department of State | ||||||
| 18 | Police, into the State Police Law Enforcement | ||||||
| 19 | Administration Fund; | ||||||
| 20 | (2) if the arresting agency is the Department of | ||||||
| 21 | Natural Resources, into the Conservation Police Operations | ||||||
| 22 | Assistance Fund; | ||||||
| 23 | (3) if the arresting agency is the Secretary of State, | ||||||
| 24 | into the Secretary of State Police Services Fund; and | ||||||
| 25 | (4) if the arresting agency is the Illinois Commerce | ||||||
| 26 | Commission, into the Transportation Regulatory Public | ||||||
| |||||||
| |||||||
| 1 | Utility Fund.
| ||||||
| 2 | (d) Fund descriptions and provisions: | ||||||
| 3 | (1) The Court Automation Fund is to defray the expense, | ||||||
| 4 | borne by the county, of establishing and maintaining | ||||||
| 5 | automated record keeping systems in the Office of the Clerk | ||||||
| 6 | of the Circuit Court. The money shall be remitted monthly | ||||||
| 7 | by the clerk to the county treasurer and identified as | ||||||
| 8 | funds for the Circuit Court Clerk. The fund shall be | ||||||
| 9 | audited by the county auditor, and the board shall make | ||||||
| 10 | expenditures from the fund in payment of any costs related | ||||||
| 11 | to the automation of court records including hardware, | ||||||
| 12 | software, research and development costs, and personnel | ||||||
| 13 | costs related to the foregoing, provided that the | ||||||
| 14 | expenditure is approved by the clerk of the court and by | ||||||
| 15 | the chief judge of the circuit court or his or her | ||||||
| 16 | designee. | ||||||
| 17 | (2) The Document Storage Fund is to defray the expense, | ||||||
| 18 | borne by the county, of establishing and maintaining a | ||||||
| 19 | document storage system and converting the records of the | ||||||
| 20 | circuit court clerk to electronic or micrographic storage. | ||||||
| 21 | The money shall be remitted monthly by the clerk to the | ||||||
| 22 | county treasurer and identified as funds for the circuit | ||||||
| 23 | court clerk. The fund shall be audited by the county | ||||||
| 24 | auditor, and the board shall make expenditure from the fund | ||||||
| 25 | in payment of any cost related to the storage of court | ||||||
| 26 | records, including hardware, software, research and | ||||||
| |||||||
| |||||||
| 1 | development costs, and personnel costs related to the | ||||||
| 2 | foregoing, provided that the expenditure is approved by the | ||||||
| 3 | clerk of the court. | ||||||
| 4 | (3) The Circuit Clerk Operations and Administration | ||||||
| 5 | Fund may be used to defray the expenses incurred for | ||||||
| 6 | collection and disbursement of the various assessment | ||||||
| 7 | schedules. The money shall be remitted monthly by the clerk | ||||||
| 8 | to the county treasurer and identified as funds for the | ||||||
| 9 | circuit court clerk. | ||||||
| 10 | (4) The State's Attorney Records Automation Fund is to | ||||||
| 11 | defray the expense of establishing and maintaining | ||||||
| 12 | automated record keeping systems in the offices of the | ||||||
| 13 | State's Attorney. The money shall be remitted monthly by | ||||||
| 14 | the clerk to the county treasurer for deposit into the | ||||||
| 15 | State's Attorney Records Automation Fund. Expenditures | ||||||
| 16 | from this fund may be made by the State's Attorney for | ||||||
| 17 | hardware, software, and research and development related | ||||||
| 18 | to automated record keeping systems. | ||||||
| 19 | (5) The Public Defender Records Automation Fund is to | ||||||
| 20 | defray the expense of establishing and maintaining | ||||||
| 21 | automated record keeping systems in the offices of the | ||||||
| 22 | Public Defender. The money shall be remitted monthly by the | ||||||
| 23 | clerk to the county treasurer for deposit into the Public | ||||||
| 24 | Defender Records Automation Fund. Expenditures from this | ||||||
| 25 | fund may be made by the Public Defender for hardware, | ||||||
| 26 | software, and research and development related to | ||||||
| |||||||
| |||||||
| 1 | automated record keeping systems. | ||||||
| 2 | (6) The DUI Fund shall be used for enforcement and | ||||||
| 3 | prevention of driving while under the influence of alcohol, | ||||||
| 4 | other drug or drugs, intoxicating compound or compounds or | ||||||
| 5 | any combination thereof, as defined by Section 11-501 of | ||||||
| 6 | the Illinois Vehicle Code, including, but not limited to, | ||||||
| 7 | the purchase of law enforcement equipment and commodities | ||||||
| 8 | that will assist in the prevention of alcohol-related | ||||||
| 9 | criminal violence throughout the State; police officer | ||||||
| 10 | training and education in areas related to alcohol-related | ||||||
| 11 | crime, including, but not limited to, DUI training; and | ||||||
| 12 | police officer salaries, including, but not limited to, | ||||||
| 13 | salaries for hire-back funding for safety checkpoints, | ||||||
| 14 | saturation patrols, and liquor store sting operations.
Any | ||||||
| 15 | moneys shall be used to purchase law enforcement equipment | ||||||
| 16 | that will assist in the prevention of alcohol-related | ||||||
| 17 | criminal violence throughout the State. The money shall be | ||||||
| 18 | remitted monthly by the clerk to the State or local | ||||||
| 19 | treasurer for deposit as provided by law. | ||||||
| 20 | (7) The Trauma Center Fund shall be distributed as | ||||||
| 21 | provided under Section 3.225 of the Emergency Medical | ||||||
| 22 | Services (EMS) Systems Act. | ||||||
| 23 | (8) The Probation and Court Services Fund is to be | ||||||
| 24 | expended as described in Section 15.1 of the Probation and | ||||||
| 25 | Probation Officers Act. | ||||||
| 26 | (9) The Circuit Court Clerk Electronic Citation Fund | ||||||
| |||||||
| |||||||
| 1 | shall have the Circuit Court Clerk as the custodian, ex | ||||||
| 2 | officio, of the Fund and shall be used to perform the | ||||||
| 3 | duties required by the office for establishing and | ||||||
| 4 | maintaining electronic citations. The Fund shall be | ||||||
| 5 | audited by the county's auditor. | ||||||
| 6 | (10) The Drug Treatment Fund is a special fund in the | ||||||
| 7 | State treasury. Moneys in the Fund shall be expended as | ||||||
| 8 | provided in Section 411.2 of the Illinois Controlled | ||||||
| 9 | Substances Act. | ||||||
| 10 | (11) The Violent Crime Victims Assistance Fund is a | ||||||
| 11 | special fund in the State treasury to provide moneys for | ||||||
| 12 | the grants to be awarded under the Violent Crime Victims | ||||||
| 13 | Assistance Act. | ||||||
| 14 | (12) The Criminal Justice Information Projects Fund | ||||||
| 15 | shall be appropriated to and administered by the Illinois | ||||||
| 16 | Criminal Justice Information Authority for distribution to | ||||||
| 17 | fund Department of State Police drug
task forces and | ||||||
| 18 | Metropolitan Enforcement Groups, for the costs associated | ||||||
| 19 | with making grants from the Prescription Pill and Drug | ||||||
| 20 | Disposal Fund, for undertaking criminal justice | ||||||
| 21 | information projects, and for the operating and other
| ||||||
| 22 | expenses of the Authority incidental to those criminal | ||||||
| 23 | justice information projects. The moneys deposited into | ||||||
| 24 | the Criminal Justice Information Projects Fund under | ||||||
| 25 | Sections 15-15 and 15-35 of this Act shall be appropriated | ||||||
| 26 | to and administered by the Illinois Criminal Justice | ||||||
| |||||||
| |||||||
| 1 | Information Authority for distribution to fund Department | ||||||
| 2 | of State Police drug
task forces and Metropolitan | ||||||
| 3 | Enforcement Groups
by dividing the
funds equally by the | ||||||
| 4 | total number of Department of State Police
drug task forces | ||||||
| 5 | and Illinois Metropolitan Enforcement Groups. | ||||||
| 6 | (13) The Sexual Assault Services Fund shall be | ||||||
| 7 | appropriated to the Department of Public Health. Upon | ||||||
| 8 | appropriation of moneys from the Sexual Assault Services | ||||||
| 9 | Fund, the Department of Public Health shall make grants of | ||||||
| 10 | these moneys to sexual assault organizations with whom the | ||||||
| 11 | Department has contracts for the purpose of providing | ||||||
| 12 | community-based services to victims of sexual assault. | ||||||
| 13 | Grants are in addition to, and are not substitutes for, | ||||||
| 14 | other grants authorized and made by the Department. | ||||||
| 15 | (14) The County Jail Medical Costs Fund is to help | ||||||
| 16 | defray the costs outlined in Section 17 of the County Jail | ||||||
| 17 | Act. Moneys in the Fund shall be used solely for | ||||||
| 18 | reimbursement to the county of costs for medical expenses | ||||||
| 19 | and administration of the Fund. | ||||||
| 20 | (15) The Prisoner Review Board Vehicle and Equipment | ||||||
| 21 | Fund is a special fund in the State treasury. The Prisoner | ||||||
| 22 | Review Board shall, subject to appropriation by the General | ||||||
| 23 | Assembly and approval by the Secretary, use all moneys in | ||||||
| 24 | the Prisoner Review Board Vehicle and Equipment Fund for | ||||||
| 25 | the purchase and operation of vehicles and equipment. | ||||||
| 26 | (16) In each county in which a Children's Advocacy | ||||||
| |||||||
| |||||||
| 1 | Center provides services, a Child Advocacy Center Fund is | ||||||
| 2 | specifically for the operation and administration of the | ||||||
| 3 | Children's Advocacy Center, from which the county board | ||||||
| 4 | shall make grants to support the activities and services of | ||||||
| 5 | the Children's Advocacy Center within that county.
| ||||||
| 6 | (Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19.)
| ||||||
| 7 | (705 ILCS 135/15-70)
| ||||||
| 8 | (Section scheduled to be repealed on January 1, 2021) | ||||||
| 9 | Sec. 15-70. Conditional assessments. In addition to | ||||||
| 10 | payments under one of the Schedule of Assessments 1 through 13 | ||||||
| 11 | of this Act, the court shall also order payment of any of the | ||||||
| 12 | following conditional assessment amounts for each sentenced | ||||||
| 13 | violation in the case to which a conditional assessment is | ||||||
| 14 | applicable, which shall be collected and remitted by the Clerk | ||||||
| 15 | of the Circuit Court as provided in this Section: | ||||||
| 16 | (1) arson, residential arson, or aggravated arson, | ||||||
| 17 | $500 per conviction to the State Treasurer for deposit into | ||||||
| 18 | the Fire Prevention Fund; | ||||||
| 19 | (2) child pornography under Section 11-20.1 of the | ||||||
| 20 | Criminal Code of 1961 or the Criminal Code of 2012, $500 | ||||||
| 21 | per conviction, unless more than one agency is responsible | ||||||
| 22 | for the arrest in which case the amount shall be remitted | ||||||
| 23 | to each unit of government equally: | ||||||
| 24 | (A) if the arresting agency is an agency of a unit | ||||||
| 25 | of local government, $500 to the treasurer of the unit | ||||||
| |||||||
| |||||||
| 1 | of local government for deposit into the unit of local | ||||||
| 2 | government's General Fund, except that if the | ||||||
| 3 | Department of State Police provides digital or | ||||||
| 4 | electronic forensic examination assistance, or both, | ||||||
| 5 | to the arresting agency then $100 to the State | ||||||
| 6 | Treasurer for deposit into the State Crime Laboratory | ||||||
| 7 | Fund; or | ||||||
| 8 | (B) if the arresting agency is the Department of | ||||||
| 9 | State Police, $500 to the State Treasurer for deposit | ||||||
| 10 | into the State Crime Laboratory Fund; | ||||||
| 11 | (3)
crime laboratory drug analysis for a drug-related | ||||||
| 12 | offense involving possession or delivery of cannabis or | ||||||
| 13 | possession or delivery of a controlled substance as defined | ||||||
| 14 | in the Cannabis Control Act, the Illinois Controlled | ||||||
| 15 | Substances Act, or the Methamphetamine Control and | ||||||
| 16 | Community Protection Act, $100 reimbursement for | ||||||
| 17 | laboratory analysis, as set forth in subsection (f) of | ||||||
| 18 | Section 5-9-1.4 of the Unified Code of Corrections; | ||||||
| 19 | (4)
DNA analysis, $250 on each conviction in which it | ||||||
| 20 | was used to the State Treasurer for deposit into the State | ||||||
| 21 | Offender DNA Identification System Fund as set forth in | ||||||
| 22 | Section 5-4-3 of the Unified Code of Corrections; | ||||||
| 23 | (5)
DUI analysis, $150 on each sentenced violation in | ||||||
| 24 | which it was used as set forth in subsection (f) of Section | ||||||
| 25 | 5-9-1.9 of the Unified Code of Corrections; | ||||||
| 26 | (6) drug-related
offense involving possession or | ||||||
| |||||||
| |||||||
| 1 | delivery of cannabis or possession or delivery
of a | ||||||
| 2 | controlled substance, other than methamphetamine, as | ||||||
| 3 | defined in the Cannabis Control Act
or the Illinois | ||||||
| 4 | Controlled Substances Act, an amount not less than
the full | ||||||
| 5 | street value of the cannabis or controlled substance seized | ||||||
| 6 | for each conviction to be disbursed as follows: | ||||||
| 7 | (A) 12.5% of the street value assessment shall be | ||||||
| 8 | paid into the Youth Drug Abuse Prevention Fund, to be | ||||||
| 9 | used by the Department of Human Services for the | ||||||
| 10 | funding of programs and services for drug-abuse | ||||||
| 11 | treatment, and prevention and education services; | ||||||
| 12 | (B) 37.5% to the county in which the charge was | ||||||
| 13 | prosecuted, to be deposited into the county General | ||||||
| 14 | Fund; | ||||||
| 15 | (C) 50% to the treasurer of the arresting law | ||||||
| 16 | enforcement agency of the municipality or county, or to | ||||||
| 17 | the State Treasurer if the arresting agency was a state | ||||||
| 18 | agency; | ||||||
| 19 | (D) if the arrest was made in combination with | ||||||
| 20 | multiple law enforcement agencies, the clerk shall | ||||||
| 21 | equitably allocate the portion in subparagraph (C) of | ||||||
| 22 | this paragraph (6) among the law enforcement agencies | ||||||
| 23 | involved in the arrest; | ||||||
| 24 | (6.5) Kane County or Will County, in felony, | ||||||
| 25 | misdemeanor, local or county ordinance, traffic, or | ||||||
| 26 | conservation cases, up to $30 as set by the county board | ||||||
| |||||||
| |||||||
| 1 | under Section 5-1101.3 of the Counties Code upon the entry | ||||||
| 2 | of a judgment of conviction, an order of supervision, or a | ||||||
| 3 | sentence of probation without entry of judgment under | ||||||
| 4 | Section 10 of the Cannabis Control Act, Section 410 of the | ||||||
| 5 | Illinois Controlled Substances Act, Section 70 of the | ||||||
| 6 | Methamphetamine Control and Community Protection Act, | ||||||
| 7 | Section 12-4.3 or subdivision (b)(1) of Section 12-3.05 of | ||||||
| 8 | the Criminal Code of 1961 or the Criminal Code of 2012, | ||||||
| 9 | Section 10-102 of the Illinois Alcoholism and Other Drug | ||||||
| 10 | Dependency Act, or Section 10 of the Steroid Control Act; | ||||||
| 11 | except in local or county ordinance, traffic, and | ||||||
| 12 | conservation cases, if fines are paid in full without a | ||||||
| 13 | court appearance, then the assessment shall not be imposed | ||||||
| 14 | or collected. Distribution of assessments collected under | ||||||
| 15 | this paragraph (6.5) shall be as provided in Section | ||||||
| 16 | 5-1101.3 of the Counties Code; | ||||||
| 17 | (7) methamphetamine-related
offense involving | ||||||
| 18 | possession or delivery of methamphetamine or any salt of an | ||||||
| 19 | optical isomer of methamphetamine or possession of a | ||||||
| 20 | methamphetamine manufacturing material as set forth in | ||||||
| 21 | Section 10 of the Methamphetamine Control and Community | ||||||
| 22 | Protection Act with the intent to manufacture a substance | ||||||
| 23 | containing methamphetamine or salt of an optical isomer of | ||||||
| 24 | methamphetamine, an amount not less than
the full street | ||||||
| 25 | value of the methamphetamine or salt of an optical isomer | ||||||
| 26 | of methamphetamine or methamphetamine manufacturing | ||||||
| |||||||
| |||||||
| 1 | materials seized for each conviction to be disbursed as | ||||||
| 2 | follows: | ||||||
| 3 | (A) 12.5% of the street value assessment shall be | ||||||
| 4 | paid into the Youth Drug Abuse Prevention Fund, to be | ||||||
| 5 | used by the Department of Human Services for the | ||||||
| 6 | funding of programs and services for drug-abuse | ||||||
| 7 | treatment, and prevention and education services; | ||||||
| 8 | (B) 37.5% to the county in which the charge was | ||||||
| 9 | prosecuted, to be deposited into the county General | ||||||
| 10 | Fund; | ||||||
| 11 | (C) 50% to the treasurer of the arresting law | ||||||
| 12 | enforcement agency of the municipality or county, or to | ||||||
| 13 | the State Treasurer if the arresting agency was a state | ||||||
| 14 | agency; | ||||||
| 15 | (D) if the arrest was made in combination with | ||||||
| 16 | multiple law enforcement agencies, the clerk shall | ||||||
| 17 | equitably allocate the portion in subparagraph (C) of | ||||||
| 18 | this paragraph (6) among the law enforcement agencies | ||||||
| 19 | involved in the arrest; | ||||||
| 20 | (8)
order of protection violation under Section 12-3.4 | ||||||
| 21 | of the Criminal Code of 2012, $200 for each conviction to | ||||||
| 22 | the county treasurer for deposit into the Probation and | ||||||
| 23 | Court Services Fund for implementation of a domestic | ||||||
| 24 | violence surveillance program and any other assessments or | ||||||
| 25 | fees imposed under Section 5-9-1.16 of the Unified Code of | ||||||
| 26 | Corrections; | ||||||
| |||||||
| |||||||
| 1 | (9)
order of protection violation, $25 for each | ||||||
| 2 | violation to the State Treasurer, for deposit into the | ||||||
| 3 | Domestic Violence Abuser Services Fund; | ||||||
| 4 | (10)
prosecution by the State's Attorney of a: | ||||||
| 5 | (A) petty or business offense, $4 to the county | ||||||
| 6 | treasurer of which $2 deposited into the State's | ||||||
| 7 | Attorney Records Automation Fund and $2 into the Public | ||||||
| 8 | Defender Records Automation Fund; | ||||||
| 9 | (B) conservation or traffic offense, $2 to the | ||||||
| 10 | county treasurer for deposit into the State's Attorney | ||||||
| 11 | Records Automation Fund; | ||||||
| 12 | (11) speeding in a construction zone violation, $250 to | ||||||
| 13 | the State Treasurer for deposit into the Transportation | ||||||
| 14 | Safety Highway Hire-back Fund, unless (i) the violation | ||||||
| 15 | occurred on a highway other than an interstate highway and | ||||||
| 16 | (ii) a county police officer wrote the ticket for the | ||||||
| 17 | violation, in which case to the county treasurer for | ||||||
| 18 | deposit into that county's Transportation Safety Highway | ||||||
| 19 | Hire-back Fund; | ||||||
| 20 | (12) supervision disposition on an offense under the | ||||||
| 21 | Illinois Vehicle Code or similar provision of a local | ||||||
| 22 | ordinance, 50 cents, unless waived by the court, into the | ||||||
| 23 | Prisoner Review Board Vehicle and Equipment Fund; | ||||||
| 24 | (13) victim and offender are family or household | ||||||
| 25 | members as defined in Section 103 of the Illinois Domestic | ||||||
| 26 | Violence Act of 1986 and offender pleads guilty
or no | ||||||
| |||||||
| |||||||
| 1 | contest to or is convicted of murder, voluntary | ||||||
| 2 | manslaughter,
involuntary manslaughter, burglary, | ||||||
| 3 | residential burglary, criminal trespass
to residence, | ||||||
| 4 | criminal trespass to vehicle, criminal trespass to land,
| ||||||
| 5 | criminal damage to property, telephone harassment, | ||||||
| 6 | kidnapping, aggravated
kidnaping, unlawful restraint, | ||||||
| 7 | forcible detention, child abduction,
indecent solicitation | ||||||
| 8 | of a child, sexual relations between siblings,
| ||||||
| 9 | exploitation of a child, child pornography, assault, | ||||||
| 10 | aggravated assault,
battery, aggravated battery, heinous | ||||||
| 11 | battery, aggravated battery of a
child, domestic battery, | ||||||
| 12 | reckless conduct, intimidation, criminal sexual
assault, | ||||||
| 13 | predatory criminal sexual assault of a child, aggravated | ||||||
| 14 | criminal
sexual assault, criminal sexual abuse,
aggravated | ||||||
| 15 | criminal sexual abuse, violation of an order of protection,
| ||||||
| 16 | disorderly conduct, endangering the life or health of a | ||||||
| 17 | child, child
abandonment, contributing to dependency or | ||||||
| 18 | neglect of child, or cruelty to
children and others, $200 | ||||||
| 19 | for each sentenced violation to the State Treasurer
for | ||||||
| 20 | deposit as follows: (i) for sexual assault, as defined in | ||||||
| 21 | Section 5-9-1.7 of the Unified Code of Corrections, when
| ||||||
| 22 | the offender and victim are family members, one-half to the | ||||||
| 23 | Domestic Violence
Shelter and Service Fund, and one-half to | ||||||
| 24 | the Sexual Assault Services Fund;
(ii) for the remaining | ||||||
| 25 | offenses to the Domestic Violence Shelter and Service
Fund; | ||||||
| 26 | (14)
violation of Section 11-501 of the Illinois | ||||||
| |||||||
| |||||||
| 1 | Vehicle Code, Section 5-7 of the Snowmobile Registration | ||||||
| 2 | and Safety Act, Section 5-16 of the Boat Registration and | ||||||
| 3 | Safety Act, or a similar provision, whose operation of a | ||||||
| 4 | motor vehicle, snowmobile, or watercraft while in | ||||||
| 5 | violation of Section 11-501, Section 5-7 of the Snowmobile | ||||||
| 6 | Registration and Safety Act, Section 5-16 of the Boat | ||||||
| 7 | Registration and Safety Act, or a similar provision | ||||||
| 8 | proximately caused an incident resulting in an appropriate | ||||||
| 9 | emergency response, $1,000 maximum to the public agency | ||||||
| 10 | that provided an emergency response related to the person's | ||||||
| 11 | violation, and if more than one
agency responded, the | ||||||
| 12 | amount payable to public agencies shall be shared equally; | ||||||
| 13 | (15)
violation of Section 401, 407, or 407.2 of the | ||||||
| 14 | Illinois Controlled Substances Act that proximately caused | ||||||
| 15 | any incident resulting in an appropriate drug-related | ||||||
| 16 | emergency response, $1,000 as reimbursement for the | ||||||
| 17 | emergency response to the law enforcement agency that
made | ||||||
| 18 | the arrest, and if more than one
agency is responsible for | ||||||
| 19 | the arrest, the amount payable to law
enforcement agencies | ||||||
| 20 | shall be shared equally; | ||||||
| 21 | (16)
violation of reckless driving, aggravated | ||||||
| 22 | reckless driving, or driving 26 miles per hour or more in | ||||||
| 23 | excess of the speed limit that triggered an emergency | ||||||
| 24 | response, $1,000 maximum reimbursement for the emergency | ||||||
| 25 | response to be distributed in its entirety to a public | ||||||
| 26 | agency that provided an emergency response related to the | ||||||
| |||||||
| |||||||
| 1 | person's violation, and if more than one
agency responded, | ||||||
| 2 | the amount payable to public agencies shall be shared | ||||||
| 3 | equally; | ||||||
| 4 | (17) violation based upon each plea of guilty, | ||||||
| 5 | stipulation of facts, or finding of guilt resulting in a | ||||||
| 6 | judgment of conviction or order of supervision for an | ||||||
| 7 | offense under Section 10-9, 11-14.1, 11-14.3, or 11-18 of | ||||||
| 8 | the Criminal Code of 2012 that results in the imposition of | ||||||
| 9 | a fine, to be distributed as follows:
| ||||||
| 10 | (A) $50 to the county treasurer for deposit into | ||||||
| 11 | the Circuit Court Clerk Operation and Administrative | ||||||
| 12 | Fund to cover the costs in administering this paragraph | ||||||
| 13 | (17);
| ||||||
| 14 | (B) $300 to the State Treasurer who shall deposit | ||||||
| 15 | the portion as follows:
| ||||||
| 16 | (i) if the arresting or investigating agency | ||||||
| 17 | is the Department of State
Police, into the State | ||||||
| 18 | Police Law Enforcement Administration Fund;
| ||||||
| 19 | (ii) if the arresting or investigating agency | ||||||
| 20 | is the Department of
Natural Resources, into the | ||||||
| 21 | Conservation Police Operations Assistance Fund;
| ||||||
| 22 | (iii) if the arresting or investigating agency | ||||||
| 23 | is the Secretary of State,
into the Secretary of | ||||||
| 24 | State Police Services Fund;
| ||||||
| 25 | (iv) if the arresting or investigating agency | ||||||
| 26 | is the Illinois Commerce
Commission, into the | ||||||
| |||||||
| |||||||
| 1 | Transportation Regulatory Public Utility Fund; or
| ||||||
| 2 | (v) if more than one of the State agencies in | ||||||
| 3 | this subparagraph (B) is the arresting or | ||||||
| 4 | investigating agency, then equal shares with the | ||||||
| 5 | shares deposited as provided in the applicable | ||||||
| 6 | items (i) through (iv) of this subparagraph (B); | ||||||
| 7 | and | ||||||
| 8 | (C) the remainder for deposit into the Specialized | ||||||
| 9 | Services for Survivors of Human Trafficking Fund;
| ||||||
| 10 | (18) weapons violation under Section 24-1.1, 24-1.2, | ||||||
| 11 | or 24-1.5 of the Criminal Code of 1961 or the Criminal Code | ||||||
| 12 | of 2012, $100 for each conviction to the State Treasurer | ||||||
| 13 | for deposit into the Trauma Center Fund; and
| ||||||
| 14 | (19) violation of subsection (c) of Section 11-907 of | ||||||
| 15 | the Illinois Vehicle Code, $250 to the State Treasurer for | ||||||
| 16 | deposit into the Scott's Law Fund, unless a county or | ||||||
| 17 | municipal police officer wrote the ticket for the | ||||||
| 18 | violation, in which case to the county treasurer for | ||||||
| 19 | deposit into that county's or municipality's | ||||||
| 20 | Transportation Safety Highway Hire-back Fund to be used as | ||||||
| 21 | provided in subsection (j) of Section 11-907 of the | ||||||
| 22 | Illinois Vehicle Code. | ||||||
| 23 | (Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19; | ||||||
| 24 | 101-173, eff. 1-1-20.)
| ||||||
| 25 | Section 45-15. The Unified Code of Corrections is amended | ||||||
| |||||||
| |||||||
| 1 | by changing Sections 3-12-3a and 3-12-6 as follows:
| ||||||
| 2 | (730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)
| ||||||
| 3 | Sec. 3-12-3a. Contracts, leases, and business agreements. | ||||||
| 4 | (a) The
Department shall promulgate such rules and policies | ||||||
| 5 | as it deems necessary to establish, manage, and operate its | ||||||
| 6 | Illinois Correctional Industries division
for the purpose of | ||||||
| 7 | utilizing committed persons in the
manufacture of food stuffs, | ||||||
| 8 | finished goods or wares. To the extent not inconsistent with | ||||||
| 9 | the function and role of the ICI, the Department may enter into | ||||||
| 10 | a contract, lease, or other type of business agreement, not to | ||||||
| 11 | exceed 20 years, with any private corporation, partnership, | ||||||
| 12 | person, or other business entity for the purpose of utilizing | ||||||
| 13 | committed persons in the provision of services or for any other | ||||||
| 14 | business or commercial enterprise deemed by the Department to | ||||||
| 15 | be consistent with proper training and rehabilitation of | ||||||
| 16 | committed persons.
| ||||||
| 17 | Except as otherwise provided in this paragraph, Illinois | ||||||
| 18 | Correctional Industries' spending authority shall be separate | ||||||
| 19 | and apart from the Department's budget and appropriations. | ||||||
| 20 | Control of Illinois Correctional Industries accounting | ||||||
| 21 | processes and budget requests to the General Assembly, other | ||||||
| 22 | budgetary processes, audits by the Office of the Auditor | ||||||
| 23 | General, and computer processes shall be returned to Illinois | ||||||
| 24 | Correctional Industries. For fiscal year 2021 only, its | ||||||
| 25 | spending authority shall no longer be separate and apart from | ||||||
| |||||||
| |||||||
| 1 | the Department's budget and appropriations, and the Department | ||||||
| 2 | shall control its accounting processes, budgets, audits and | ||||||
| 3 | computer processes in accordance with any Department rules and | ||||||
| 4 | policies. | ||||||
| 5 | (b) The Department shall be permitted to construct | ||||||
| 6 | buildings on State
property for the purposes identified in | ||||||
| 7 | subsection (a) and to lease for a
period not to exceed 20 years | ||||||
| 8 | any building or portion thereof on State
property for the | ||||||
| 9 | purposes identified in subsection (a).
| ||||||
| 10 | (c) Any contract or other business agreement referenced in
| ||||||
| 11 | subsection (a) shall include a provision requiring that all | ||||||
| 12 | committed
persons assigned receive in connection with their | ||||||
| 13 | assignment such
vocational training and/or apprenticeship | ||||||
| 14 | programs as the Department deems appropriate.
| ||||||
| 15 | (d) Committed persons assigned in accordance with this | ||||||
| 16 | Section shall be
compensated in accordance with the provisions | ||||||
| 17 | of Section 3-12-5.
| ||||||
| 18 | (Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10; 97-333, | ||||||
| 19 | eff. 8-12-11.)
| ||||||
| 20 | (730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)
| ||||||
| 21 | Sec. 3-12-6. Programs. Through its Illinois Correctional | ||||||
| 22 | Industries division, the Department shall establish | ||||||
| 23 | commercial, business, and manufacturing programs for the sale | ||||||
| 24 | of finished goods and processed food and beverages to the | ||||||
| 25 | State, its political units, agencies, and other public | ||||||
| |||||||
| |||||||
| 1 | institutions. Illinois Correctional Industries shall | ||||||
| 2 | establish, operate, and maintain manufacturing and food and | ||||||
| 3 | beverage production in the Department facilities and provide | ||||||
| 4 | food for the Department institutions and for the mental health | ||||||
| 5 | and developmental disabilities institutions of the Department | ||||||
| 6 | of Human Services and the institutions of the Department of | ||||||
| 7 | Veterans' Affairs. | ||||||
| 8 | Illinois Correctional Industries shall be administered by | ||||||
| 9 | a chief executive officer. The chief executive officer shall | ||||||
| 10 | report to the Director of the Department or the Director's | ||||||
| 11 | designee. The chief executive officer shall administer the | ||||||
| 12 | commercial and business programs of ICI for inmate workers in | ||||||
| 13 | the custody of the Department of Corrections. | ||||||
| 14 | The chief executive officer shall have such assistants as | ||||||
| 15 | are required for sales staff, manufacturing, budget, fiscal, | ||||||
| 16 | accounting, computer, human services, and personnel as | ||||||
| 17 | necessary to run its commercial and business programs. | ||||||
| 18 | Illinois Correctional Industries shall have a financial | ||||||
| 19 | officer who shall report to the chief executive officer. The | ||||||
| 20 | financial officer shall: (i) assist in the development and | ||||||
| 21 | presentation of the Department budget submission; (ii) manage | ||||||
| 22 | and control the spending authority of ICI; and (iii) provide | ||||||
| 23 | oversight of the financial activities of ICI, both internally | ||||||
| 24 | and through coordination with the Department fiscal operations | ||||||
| 25 | personnel, including accounting processes, budget submissions, | ||||||
| 26 | other budgetary processes, audits by the Office of the Auditor | ||||||
| |||||||
| |||||||
| 1 | General, and computer processes. For fiscal year 2021 only, the | ||||||
| 2 | financial officer shall coordinate and cooperate with the | ||||||
| 3 | Department's chief financial officer to perform the functions | ||||||
| 4 | listed in this paragraph. | ||||||
| 5 | Illinois Correctional Industries shall be located in | ||||||
| 6 | Springfield. The chief executive officer of Illinois | ||||||
| 7 | Correctional Industries
shall assign personnel to
direct the | ||||||
| 8 | production of goods and shall employ committed persons
assigned | ||||||
| 9 | by the chief administrative officer. The Department of | ||||||
| 10 | Corrections may
direct such other vocational programs as it | ||||||
| 11 | deems necessary for the rehabilitation of inmates, which shall | ||||||
| 12 | be separate and apart from, and not in conflict with, programs | ||||||
| 13 | of Illinois Correctional Industries.
| ||||||
| 14 | (Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10.)
| ||||||
| 15 | ARTICLE 50. RETIREMENT SYSTEM CONTRIBUTIONS | ||||||
| 16 | Section 50-5. The Revised Uniform Unclaimed Property Act is | ||||||
| 17 | amended by changing Section 15-801 as follows:
| ||||||
| 18 | (765 ILCS 1026/15-801)
| ||||||
| 19 | Sec. 15-801. Deposit of funds by administrator. | ||||||
| 20 | (a) Except as otherwise provided in this Section, the | ||||||
| 21 | administrator shall deposit in the Unclaimed Property Trust | ||||||
| 22 | Fund all funds received under this Act, including proceeds from | ||||||
| 23 | the sale of property under Article 7. The administrator may | ||||||
| |||||||
| |||||||
| 1 | deposit any amount in the Unclaimed Property Trust Fund into | ||||||
| 2 | the State Pensions Fund during the fiscal year at his or her | ||||||
| 3 | discretion; however, he or she shall, on April 15 and October | ||||||
| 4 | 15 of each year, deposit any amount in the Unclaimed Property | ||||||
| 5 | Trust Fund exceeding $2,500,000 into the State Pensions Fund. | ||||||
| 6 | If on either April 15 or October 15, the administrator | ||||||
| 7 | determines that a balance of $2,500,000 is insufficient for the | ||||||
| 8 | prompt payment of unclaimed property claims authorized under | ||||||
| 9 | this Act, the administrator may retain more than $2,500,000 in | ||||||
| 10 | the Unclaimed Property Trust Fund in order to ensure the prompt | ||||||
| 11 | payment of claims. Beginning in State fiscal year 2022 2021, | ||||||
| 12 | all amounts that are deposited into the State Pensions Fund | ||||||
| 13 | from the Unclaimed Property Trust Fund shall be apportioned to | ||||||
| 14 | the designated retirement systems as provided in subsection | ||||||
| 15 | (c-6) of Section 8.12 of the State Finance Act to reduce their | ||||||
| 16 | actuarial reserve deficiencies. | ||||||
| 17 | (b) The administrator shall make prompt payment of claims | ||||||
| 18 | he or she duly allows as provided for in this Act from the | ||||||
| 19 | Unclaimed Property Trust Fund. This shall constitute an | ||||||
| 20 | irrevocable and continuing appropriation of all amounts in the | ||||||
| 21 | Unclaimed Property Trust Fund necessary to make prompt payment | ||||||
| 22 | of claims duly allowed by the administrator pursuant to this | ||||||
| 23 | Act.
| ||||||
| 24 | (Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; | ||||||
| 25 | 101-10, eff. 6-5-19.)
| ||||||
| |||||||
| |||||||
| 1 | ARTICLE 65. SPECIALIZED MENTAL HEALTH REHABILITATION | ||||||
| 2 | Section 65-5. The Specialized Mental Health Rehabilitation | ||||||
| 3 | Act of 2013 is amended by changing Section 5-106 as follows:
| ||||||
| 4 | (210 ILCS 49/5-106) | ||||||
| 5 | Sec. 5-106. Therapeutic visit rates. For a facility | ||||||
| 6 | licensed under this Act by June 1, 2018 or provisionally | ||||||
| 7 | licensed under this Act by June 1, 2018, a payment shall be | ||||||
| 8 | made for therapeutic visits that have been indicated by an | ||||||
| 9 | interdisciplinary team as therapeutically beneficial. Payment | ||||||
| 10 | under this Section shall be at a rate of 75% of the facility's | ||||||
| 11 | current paid rate on July 27, 2018 (the effective date of | ||||||
| 12 | Public Act 100-646) and may not exceed 20 days in a fiscal year | ||||||
| 13 | and shall not exceed 10 days consecutively.
| ||||||
| 14 | (Source: P.A. 100-646, eff. 7-27-18; 101-81, eff. 7-12-19.)
| ||||||
| 15 | ARTICLE 70. RESIDENTIAL SOUND INSULATION | ||||||
| 16 | Section 70-5. The State Finance Act is amended by changing | ||||||
| 17 | Sections 6z-20.1 and 8.53 as follows:
| ||||||
| 18 | (30 ILCS 105/6z-20.1) | ||||||
| 19 | Sec. 6z-20.1. The State Aviation Program Fund and the | ||||||
| 20 | Sound-Reducing Windows and Doors Replacement Fund. | ||||||
| 21 | (a) The State Aviation Program Fund is created in the State | ||||||
| |||||||
| |||||||
| 1 | Treasury. Moneys in the Fund shall be used by the Department of | ||||||
| 2 | Transportation for the purposes of administering a State | ||||||
| 3 | Aviation Program. Subject to appropriation, the moneys shall be | ||||||
| 4 | used for the purpose of distributing grants to units of local | ||||||
| 5 | government to be used for airport-related purposes. Grants to | ||||||
| 6 | units of local government from the Fund shall be distributed | ||||||
| 7 | proportionately based on equal part enplanements, total cargo, | ||||||
| 8 | and airport operations. With regard to enplanements that occur | ||||||
| 9 | within a municipality with a population of over 500,000, grants | ||||||
| 10 | shall be distributed only to the municipality. | ||||||
| 11 | (b) For grants to a unit of government other than a | ||||||
| 12 | municipality with a population of more than 500,000, | ||||||
| 13 | "airport-related purposes" means the capital or operating | ||||||
| 14 | costs of: (1) an airport; (2) a local airport system; or (3) | ||||||
| 15 | any other local facility that is owned or operated by the | ||||||
| 16 | person or entity that owns or operates the airport that is | ||||||
| 17 | directly and substantially related to the air transportation of | ||||||
| 18 | passengers or property as provided in 49 U.S.C. 47133, | ||||||
| 19 | including (i) the replacement of sound-reducing windows and | ||||||
| 20 | doors installed under the Residential Sound Insulation Program | ||||||
| 21 | and (ii) in-home air quality monitoring testing in residences | ||||||
| 22 | in which windows or doors were installed under the Residential | ||||||
| 23 | Sound Insulation Program. | ||||||
| 24 | (c) For grants to a municipality with a population of more | ||||||
| 25 | than 500,000, "airport-related purposes" means the capital | ||||||
| 26 | costs of: (1) an airport; (2) a local airport system; or (3) | ||||||
| |||||||
| |||||||
| 1 | any other local facility that (i) is owned or operated by a | ||||||
| 2 | person or entity that owns or operates an airport and (ii) is | ||||||
| 3 | directly and substantially related to the air transportation of | ||||||
| 4 | passengers or property, as provided in 49 40 U.S.C. 47133. For | ||||||
| 5 | grants to a municipality with a population of more than | ||||||
| 6 | 500,000, "airport-related purposes" also means costs, | ||||||
| 7 | including administrative costs, associated with the | ||||||
| 8 | replacement of sound-reducing windows and doors installed | ||||||
| 9 | under the Residential Sound Insulation Program. | ||||||
| 10 | (d) In each State fiscal year, the first $7,500,000 | ||||||
| 11 | attributable to a municipality with a population of more than | ||||||
| 12 | 500,000, as provided in subsection (a) of this Section, shall | ||||||
| 13 | be transferred to the Sound-Reducing Windows and Doors | ||||||
| 14 | Replacement Fund, a special fund created in the State Treasury. | ||||||
| 15 | Subject to appropriation, the moneys in the Fund shall be used | ||||||
| 16 | for costs, including administrative costs, associated with the | ||||||
| 17 | replacement of sound-reducing windows and doors installed | ||||||
| 18 | under the Residential Sound Insulation Program. Any amounts | ||||||
| 19 | attributable to a municipality with a population of more than | ||||||
| 20 | 500,000 in excess of $7,500,000 in each State fiscal year shall | ||||||
| 21 | be distributed among the airports in that municipality based on | ||||||
| 22 | the same formula as prescribed in subsection (a) to be used for | ||||||
| 23 | airport-related purposes.
| ||||||
| 24 | (Source: P.A. 101-10, eff. 6-5-19; revised 7-17-19.)
| ||||||
| 25 | (30 ILCS 105/8.53) | ||||||
| |||||||
| |||||||
| 1 | Sec. 8.53. Fund transfers. As soon as practical after the | ||||||
| 2 | effective date of this amendatory Act of the 101st General | ||||||
| 3 | Assembly, for Fiscal Year 2020 only, the State Comptroller | ||||||
| 4 | shall direct and the State Treasurer shall transfer the amount | ||||||
| 5 | of $1,500,000 from the State and Local Sales Tax Reform Fund to | ||||||
| 6 | the Sound-Reducing Windows and Doors Replacement Fund. Any | ||||||
| 7 | amounts transferred under this Section shall be repaid no later | ||||||
| 8 | than June 30, 2020. | ||||||
| 9 | As soon as practical after the effective date of this | ||||||
| 10 | amendatory Act of the 101st General Assembly, for Fiscal Year | ||||||
| 11 | 2021 only, the State Comptroller shall direct and the State | ||||||
| 12 | Treasurer shall transfer the amount of $1,500,000 from the | ||||||
| 13 | State and Local Sales Tax Reform Fund to the Sound-Reducing | ||||||
| 14 | Windows and Doors Replacement Fund. Any amounts transferred | ||||||
| 15 | under this Section shall be repaid on June 30, 2021, or as soon | ||||||
| 16 | as practical thereafter.
| ||||||
| 17 | (Source: P.A. 101-604, eff. 12-13-19.)
| ||||||
| 18 | Section 70-10. The Illinois Municipal Code is amended by | ||||||
| 19 | changing Section 11-101-3 as follows:
| ||||||
| 20 | (65 ILCS 5/11-101-3) | ||||||
| 21 | Sec. 11-101-3. Noise mitigation; air quality. | ||||||
| 22 | (a) A municipality that has implemented a Residential Sound | ||||||
| 23 | Insulation Program to mitigate aircraft noise shall perform | ||||||
| 24 | indoor air quality monitoring and laboratory analysis of | ||||||
| |||||||
| |||||||
| 1 | windows and doors installed pursuant to the Residential Sound | ||||||
| 2 | Insulation Program to determine whether there are any adverse | ||||||
| 3 | health impacts associated with off-gassing from such windows | ||||||
| 4 | and doors. Such monitoring and analysis shall be consistent | ||||||
| 5 | with applicable professional and industry standards. The | ||||||
| 6 | municipality shall make any final reports resulting from such | ||||||
| 7 | monitoring and analysis available to the public on the | ||||||
| 8 | municipality's website. The municipality shall develop a | ||||||
| 9 | science-based mitigation plan to address significant | ||||||
| 10 | health-related impacts, if any, associated with such windows | ||||||
| 11 | and doors as determined by the results of the monitoring and | ||||||
| 12 | analysis. In a municipality that has implemented a Residential | ||||||
| 13 | Sound Insulation Program to mitigate aircraft noise, if | ||||||
| 14 | requested by the homeowner pursuant to a process established by | ||||||
| 15 | the municipality, which process shall include, at a minimum, | ||||||
| 16 | notification in a newspaper of general circulation and a mailer | ||||||
| 17 | sent to every address identified as a recipient of windows and | ||||||
| 18 | doors installed under the Residential Sound Insulation | ||||||
| 19 | Program, the municipality shall replace all windows and doors | ||||||
| 20 | installed under the Residential Sound Insulation Program in | ||||||
| 21 | such homes where one or more windows or doors have been found | ||||||
| 22 | to have caused offensive odors. Only those homeowners who | ||||||
| 23 | request that the municipality perform an odor inspection as | ||||||
| 24 | prescribed by the process established by the municipality | ||||||
| 25 | within 6 months of notification being published and mailers | ||||||
| 26 | being sent shall be eligible for odorous window and odorous | ||||||
| |||||||
| |||||||
| 1 | door replacement. Homes that have been identified by the | ||||||
| 2 | municipality as having odorous windows or doors are not | ||||||
| 3 | required to make said request to the municipality. The right to | ||||||
| 4 | make a claim for replacement and have it considered pursuant to | ||||||
| 5 | this Section shall not be affected by the fact of odor-related | ||||||
| 6 | claims made or odor-related products received pursuant to the | ||||||
| 7 | Residential Sound Insulation Program prior to June 5, 2019 (the | ||||||
| 8 | effective date of this Section). The municipality shall also | ||||||
| 9 | perform in-home air quality testing in residences in which | ||||||
| 10 | windows and doors are replaced under this Section. In order to | ||||||
| 11 | receive in-home air quality testing, a homeowner must request | ||||||
| 12 | such testing from the municipality, and the total number of | ||||||
| 13 | homes tested in any given year shall not exceed 25% of the | ||||||
| 14 | total number of homes in which windows and doors were replaced | ||||||
| 15 | under this Section in the prior calendar year. | ||||||
| 16 | (b) An advisory committee shall be formed, composed of the | ||||||
| 17 | following: (i) 2 members of the municipality who reside in | ||||||
| 18 | homes that have received windows or doors pursuant to the | ||||||
| 19 | Residential Sound Insulation Program and have been identified | ||||||
| 20 | by the municipality as having odorous windows or doors, | ||||||
| 21 | appointed by the Secretary of Transportation; (ii) one employee | ||||||
| 22 | of the Aeronautics Division of the Department of | ||||||
| 23 | Transportation; and (iii) 2 employees of the municipality that | ||||||
| 24 | implemented the Residential Sound Insulation Program in | ||||||
| 25 | question. The advisory committee shall determine by majority | ||||||
| 26 | vote which homes contain windows or doors that cause offensive | ||||||
| |||||||
| |||||||
| 1 | odors and thus are eligible for replacement, shall promulgate a | ||||||
| 2 | list of such homes, and shall develop recommendations as to the | ||||||
| 3 | order in which homes are to receive window replacement. The | ||||||
| 4 | recommendations shall include reasonable and objective | ||||||
| 5 | criteria for determining which windows or doors are odorous, | ||||||
| 6 | consideration of the date of odor confirmation for | ||||||
| 7 | prioritization, severity of odor, geography and individual | ||||||
| 8 | hardship, and shall provide such recommendations to the | ||||||
| 9 | municipality. The advisory committee shall comply with the | ||||||
| 10 | requirements of the Open Meetings Act. The Chicago Department | ||||||
| 11 | of Aviation shall provide administrative support to the | ||||||
| 12 | commission. The municipality shall consider the | ||||||
| 13 | recommendations of the committee but shall retain final | ||||||
| 14 | decision-making authority over replacement of windows and | ||||||
| 15 | doors installed under the Residential Sound Insulation | ||||||
| 16 | Program, and shall comply with all federal, State, and local | ||||||
| 17 | laws involving procurement. A municipality administering | ||||||
| 18 | claims pursuant to this Section shall provide to every address | ||||||
| 19 | identified as having submitted a valid claim under this Section | ||||||
| 20 | a quarterly report setting forth the municipality's activities | ||||||
| 21 | undertaken pursuant to this Section for that quarter. However, | ||||||
| 22 | the municipality shall replace windows and doors pursuant to | ||||||
| 23 | this Section only if, and to the extent, grants are distributed | ||||||
| 24 | to, and received by, the municipality from the Sound-Reducing | ||||||
| 25 | Windows and Doors Replacement Fund for the costs associated | ||||||
| 26 | with the replacement of sound-reducing windows and doors | ||||||
| |||||||
| |||||||
| 1 | installed under the Residential Sound Insulation Program | ||||||
| 2 | pursuant to Section 6z-20.1 of the State Finance Act. In | ||||||
| 3 | addition, the municipality shall revise its specifications for | ||||||
| 4 | procurement of windows for the Residential Sound Insulation | ||||||
| 5 | Program to address potential off-gassing from such windows in | ||||||
| 6 | future phases of the program. A municipality subject to the | ||||||
| 7 | Section shall not legislate or otherwise regulate with regard | ||||||
| 8 | to indoor air quality monitoring, laboratory analysis or | ||||||
| 9 | replacement requirements, except as provided in this Section, | ||||||
| 10 | but the foregoing restriction shall not limit said | ||||||
| 11 | municipality's taxing power. | ||||||
| 12 | (c) A home rule unit may not regulate indoor air quality | ||||||
| 13 | monitoring and laboratory analysis, and related mitigation and | ||||||
| 14 | mitigation plans, in a manner inconsistent with this Section. | ||||||
| 15 | This Section is a limitation of home rule powers and functions | ||||||
| 16 | under subsection (i) of Section 6 of Article VII of the | ||||||
| 17 | Illinois Constitution on the concurrent exercise by home rule | ||||||
| 18 | units of powers and functions exercised by the State. | ||||||
| 19 | (d) This Section shall not be construed to create a private | ||||||
| 20 | right of action.
| ||||||
| 21 | (Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
| ||||||
| 22 | ARTICLE 75. CORONAVIRUS BUSINESS INTERRUPTION GRANT PROGRAM | ||||||
| 23 | Section 75-5. The Department of Commerce and Economic | ||||||
| 24 | Opportunity Law of the
Civil Administrative Code of Illinois is | ||||||
| |||||||
| |||||||
| 1 | amended by adding Section 605-1050 as follows:
| ||||||
| 2 | (20 ILCS 605/605-1050 new) | ||||||
| 3 | Sec. 605-1050. Coronavirus Business Interruption Grant | ||||||
| 4 | Program (or BIG Program). | ||||||
| 5 | (a) Purpose. The Department may receive, directly or | ||||||
| 6 | indirectly, federal funds under the authority of legislation | ||||||
| 7 | passed in response to the Coronavirus epidemic including, but | ||||||
| 8 | not limited to, the Coronavirus Aid, Relief, and Economic | ||||||
| 9 | Security Act, P.L. 116-136 (the "CARES Act"). Section 5001 of | ||||||
| 10 | the CARES Act establishes the Coronavirus Relief Fund, which | ||||||
| 11 | authorizes the State to expend funds that are necessary to | ||||||
| 12 | respond to the COVID-19 public health emergency. The financial | ||||||
| 13 | support of Qualifying Businesses is a necessary expense under | ||||||
| 14 | federal guidance for implementing Section 5001 of the CARES | ||||||
| 15 | Act. Upon receipt or availability of such funds, and subject to | ||||||
| 16 | appropriations for their use, the Department shall administer a | ||||||
| 17 | program to provide financial assistance to Qualifying | ||||||
| 18 | Businesses that have experienced interruption of business or | ||||||
| 19 | other adverse conditions attributable to the COVID-19 public | ||||||
| 20 | health emergency. Support may be provided directly by the | ||||||
| 21 | Department to businesses and organizations or in cooperation | ||||||
| 22 | with a Qualified Partner. Financial assistance may include, but | ||||||
| 23 | not be limited to grants, expense reimbursements, or subsidies. | ||||||
| 24 | (b) From appropriations for the BIG Program, up to | ||||||
| 25 | $60,000,000 may be allotted to the repayment or conversion of | ||||||
| |||||||
| |||||||
| 1 | Eligible Loans made pursuant to the Department's Emergency Loan | ||||||
| 2 | Fund Program. An Eligible Loan may be repaid or converted | ||||||
| 3 | through a grant payment, subsidy, or reimbursement payment to | ||||||
| 4 | the recipient or, on behalf of the recipient, to the Qualified | ||||||
| 5 | Partner, or by any other lawful method. | ||||||
| 6 | (c) From appropriations for the BIG Program, the Department | ||||||
| 7 | shall provide financial assistance through grants, expense | ||||||
| 8 | reimbursements, or subsidies to Qualifying Businesses or a | ||||||
| 9 | Qualified Partner to cover expenses or losses incurred due to | ||||||
| 10 | the COVID-19 public health emergency. The BIG program shall | ||||||
| 11 | reimburse costs or losses incurred by Qualifying Businesses, | ||||||
| 12 | including but not limited to Qualified Businesses that enable | ||||||
| 13 | critical support services such as child care, day care, and | ||||||
| 14 | early childhood education, due to business interruption caused | ||||||
| 15 | by closures, as authorized in federal guidance regarding the | ||||||
| 16 | Coronavirus Relief Fund. All spending related to this program | ||||||
| 17 | must be reimbursable by the Federal Coronavirus Relief Fund in | ||||||
| 18 | accordance with Section 5001 of the federal CARES Act and any | ||||||
| 19 | related federal guidance, or the provisions of any other | ||||||
| 20 | federal source supporting the program. | ||||||
| 21 | (d) As more fully described in subsection (c), funds will | ||||||
| 22 | be appropriated to the BIG Program for distribution to or on | ||||||
| 23 | behalf of Qualifying Businesses. Of the funds appropriated, a | ||||||
| 24 | minimum of 30% shall be allotted for Qualified Businesses with | ||||||
| 25 | ZIP codes located in the most disproportionately impacted areas | ||||||
| 26 | of Illinois, based on positive COVID-19 cases. | ||||||
| |||||||
| |||||||
| 1 | (e) The Department shall coordinate with the Department of | ||||||
| 2 | Human Services with respect to making grants, expense | ||||||
| 3 | reimbursements or subsidies to any child care or day care | ||||||
| 4 | provider providing services under Section 9A-11 of the Illinois | ||||||
| 5 | Public Aid Code to determine what resources the Department of | ||||||
| 6 | Human Services may be providing to a child care or day care | ||||||
| 7 | provider under Section 9A-11 of the Illinois Public Aid Code. | ||||||
| 8 | (f) The Department may establish by rule administrative | ||||||
| 9 | procedures for the grant program, including any application | ||||||
| 10 | procedures, grant agreements, certifications, payment | ||||||
| 11 | methodologies, and other accountability measures that may be | ||||||
| 12 | imposed upon participants in the program. The emergency | ||||||
| 13 | rulemaking process may be used to promulgate the initial rules | ||||||
| 14 | of the grant program. | ||||||
| 15 | (g) Definitions. As used in this Section: | ||||||
| 16 | (1) "COVID-19" means the novel coronavirus disease | ||||||
| 17 | deemed COVID-19 by the World Health Organization on | ||||||
| 18 | February 11, 2020. | ||||||
| 19 | (2) "Qualifying Business" means a business or | ||||||
| 20 | organization that is experiencing business interruption | ||||||
| 21 | due to the COVID-19 public health emergency and is eligible | ||||||
| 22 | for reimbursement as prescribed by Section 601(a) of the | ||||||
| 23 | Social Security Act and added by Section 5001 of the CARES | ||||||
| 24 | Act or other federal legislation addressing the COVID-19 | ||||||
| 25 | crisis. | ||||||
| 26 | (3) "Eligible Loan" means a loan of up to $50,000 that | ||||||
| |||||||
| |||||||
| 1 | was deemed eligible for funding under the Department's | ||||||
| 2 | Emergency Loan Fund Program and for which repayment will be | ||||||
| 3 | eligible for reimbursement from Coronavirus Relief Fund | ||||||
| 4 | monies pursuant to Section 5001 of the federal CARES Act | ||||||
| 5 | and any related federal guidance. | ||||||
| 6 | (4) "Emergency Loan Fund Program", also referred to as | ||||||
| 7 | the "COVID-19 Emergency Relief Program", is a program | ||||||
| 8 | executed by the Department by which the State Small | ||||||
| 9 | Business Credit Initiative fund is utilized to guarantee | ||||||
| 10 | loans released by a financial intermediary or Qualified | ||||||
| 11 | Partner. | ||||||
| 12 | (5) "Qualified Partner" means a financial institution | ||||||
| 13 | or nonprofit with which the Department has entered into an | ||||||
| 14 | agreement or contract to provide or incentivize assistance | ||||||
| 15 | to Qualifying Businesses. | ||||||
| 16 | (h) Powers of the Department. The Department has the power | ||||||
| 17 | to: | ||||||
| 18 | (1) provide grants, subsidies and expense | ||||||
| 19 | reimbursements to Qualified Businesses or, on behalf of | ||||||
| 20 | Qualified Businesses, to Qualified Partners from | ||||||
| 21 | appropriations to cover Qualified Businesses eligible | ||||||
| 22 | costs or losses incurred due to the COVID-19 public health | ||||||
| 23 | emergency, including losses caused by business | ||||||
| 24 | interruption or closure; | ||||||
| 25 | (2) enter into agreements, accept funds, issue grants, | ||||||
| 26 | and engage in cooperation with agencies of the federal | ||||||
| |||||||
| |||||||
| 1 | government, units of local government, financial | ||||||
| 2 | institutions, and nonprofit organizations to carry out the | ||||||
| 3 | purposes of this Program, and to use funds appropriated for | ||||||
| 4 | the BIG Program; | ||||||
| 5 | (3) prepare forms for application, notification, | ||||||
| 6 | contract, and other matters, and establish procedures, | ||||||
| 7 | rules, or regulations deemed necessary and appropriate to | ||||||
| 8 | carry out the provisions of this Section; | ||||||
| 9 | (4) provide staff, administration, and related support | ||||||
| 10 | required to manage the BIG Program and pay for the | ||||||
| 11 | staffing, administration, and related support; | ||||||
| 12 | (5) using data provided by the Illinois Department of | ||||||
| 13 | Public Health and other reputable sources, determine which | ||||||
| 14 | geographic regions in Illinois have been most | ||||||
| 15 | disproportionately impacted by the COVID-19 public health | ||||||
| 16 | emergency, considering factors of positive cases, positive | ||||||
| 17 | case rates, and economic impact; and | ||||||
| 18 | (6) determine which industries and businesses in | ||||||
| 19 | Illinois have been most disproportionately impacted by the | ||||||
| 20 | COVID-19 public health emergency and establish procedures | ||||||
| 21 | that prioritize greatly impacted industries and | ||||||
| 22 | businesses, as well as Qualified Businesses that did not | ||||||
| 23 | receive paycheck protection program assistance.
| ||||||
| 24 | Section 75-10. The Illinois Administrative Procedure Act | ||||||
| 25 | is amended by adding Section 5-45.3 as follows:
| ||||||
| |||||||
| |||||||
| 1 | (5 ILCS 100/5-45.3 new) | ||||||
| 2 | Sec. 5-45.3. Emergency rulemaking; Coronavirus Business | ||||||
| 3 | Interruption Grant Program (or BIG Program). To provide for the | ||||||
| 4 | expeditious and timely implementation of the Coronavirus | ||||||
| 5 | Business Interruption Grant Program (or BIG Program), | ||||||
| 6 | emergency rules implementing the Coronavirus Business | ||||||
| 7 | Interruption Grant Program (or BIG Program) may be adopted in | ||||||
| 8 | accordance with Section 5-45 by the Department of Commerce and | ||||||
| 9 | Economic Opportunity. The adoption of emergency rules | ||||||
| 10 | authorized by Section 5-45 and this Section is deemed to be | ||||||
| 11 | necessary for the public interest, safety, and welfare. | ||||||
| 12 | This Section is repealed on January 1, 2026.
| ||||||
| 13 | ARTICLE 80. PANDEMIC RELATED STABILITY PAYMENTS | ||||||
| 14 | FOR HEALTH CARE PROVIDERS | ||||||
| 15 | Section 80-5. The Illinois Public Aid Code is amended by | ||||||
| 16 | adding Section 5-5.7a as follows:
| ||||||
| 17 | (305 ILCS 5/5-5.7a new) | ||||||
| 18 | Sec. 5-5.7a. Pandemic related stability payments for | ||||||
| 19 | health care providers. Notwithstanding other provisions of | ||||||
| 20 | law, and in accordance with the Illinois Emergency Management | ||||||
| 21 | Agency, the Department of Healthcare and Family Services shall | ||||||
| 22 | develop a process to distribute pandemic related stability | ||||||
| |||||||
| |||||||
| 1 | payments, from federal sources dedicated for such purposes, to | ||||||
| 2 | health care providers that are providing care to recipients | ||||||
| 3 | under the Medical Assistance Program. For provider types | ||||||
| 4 | serving residents who are recipients of medical assistance | ||||||
| 5 | under this Code and are funded by other State agencies, the | ||||||
| 6 | Department will coordinate the distribution process of the | ||||||
| 7 | pandemic related stability payments. Federal sources dedicated | ||||||
| 8 | to pandemic related payments include, but are not limited to, | ||||||
| 9 | funds distributed to the State of Illinois from the Coronavirus | ||||||
| 10 | Relief Fund pursuant to the Coronavirus Aid, Relief, and | ||||||
| 11 | Economic Security Act ("CARES Act") and appropriated to the | ||||||
| 12 | Department for such purpose during Fiscal Years 2020 and 2021. | ||||||
| 13 | (1) Pandemic related stability payments for these | ||||||
| 14 | providers shall be separate and apart from any rate | ||||||
| 15 | methodology otherwise defined in this Code. | ||||||
| 16 | (2) Payments shall be exclusively for expenses | ||||||
| 17 | incurred by the providers related to the pandemic | ||||||
| 18 | associated with the 2019 Novel Coronavirus (COVID-19) | ||||||
| 19 | Public Health Emergency issued by the Secretary of the U.S. | ||||||
| 20 | Department of Health and Human Services (HHS) on January | ||||||
| 21 | 31, 2020 and the national emergency issued by the President | ||||||
| 22 | of the United States on March 13, 2020 between March 1, and | ||||||
| 23 | December 30, 2020. | ||||||
| 24 | (3) All providers receiving pandemic related stability | ||||||
| 25 | payments shall attest in a format to be created by the | ||||||
| 26 | Department and be able to demonstrate that their expenses | ||||||
| |||||||
| |||||||
| 1 | are pandemic related, were not part of their annual budgets | ||||||
| 2 | established before March 1, 2020, and are directly | ||||||
| 3 | associated with health care needs. | ||||||
| 4 | (4) Pandemic related stability payments will be | ||||||
| 5 | distributed based on a schedule and framework to be | ||||||
| 6 | established by the Department with recognition of the | ||||||
| 7 | pandemic related acuity of the situation for each provider, | ||||||
| 8 | taking into account the factors including, but not limited | ||||||
| 9 | to, the following; | ||||||
| 10 | (A) the impact of the pandemic on patients served, | ||||||
| 11 | impact on staff, and shortages of the personal | ||||||
| 12 | protective equipment necessary for infection control | ||||||
| 13 | efforts for all providers; | ||||||
| 14 | (B) providers with high incidences of COVID-19 | ||||||
| 15 | among staff, or patients, or both; | ||||||
| 16 | (C) pandemic related workforce challenges and | ||||||
| 17 | costs associated with temporary wage increased | ||||||
| 18 | associated with pandemic related hazard pay programs, | ||||||
| 19 | or costs associated with which providers do not have | ||||||
| 20 | enough staff to adequately provide care and protection | ||||||
| 21 | to the residents and other staff; and | ||||||
| 22 | (D) pandemic related payments received directly by | ||||||
| 23 | the providers through other federal resources. | ||||||
| 24 | (5) Pandemic related stability payments will be | ||||||
| 25 | distributed to providers based on a methodology to be | ||||||
| 26 | administered by the Department with amounts determined by a | ||||||
| |||||||
| |||||||
| 1 | calculation of total federal pandemic related funds | ||||||
| 2 | appropriated by the Illinois General Assembly for this | ||||||
| 3 | purpose. Providers receiving the pandemic related | ||||||
| 4 | stability payments will attest to their increased costs and | ||||||
| 5 | receipt of additional pandemic related funds directly from | ||||||
| 6 | the federal government. | ||||||
| 7 | (6) Of the payments provided for by this section, a | ||||||
| 8 | minimum of 30% shall be allotted for health care providers | ||||||
| 9 | with ZIP codes located in the most disproportionately | ||||||
| 10 | impacted areas of Illinois, based on positive COVID-19 | ||||||
| 11 | cases.
| ||||||
| 12 | ARTICLE 85. MEDICAL ASSISTANCE TO CERTAIN NONCITIZENS | ||||||
| 13 | Section 85-5. The Illinois Public Aid Code is amended by | ||||||
| 14 | changing Section 12-4.35 as follows:
| ||||||
| 15 | (305 ILCS 5/12-4.35)
| ||||||
| 16 | Sec. 12-4.35. Medical services for certain noncitizens.
| ||||||
| 17 | (a) Notwithstanding
Section 1-11 of this Code or Section | ||||||
| 18 | 20(a) of the Children's Health Insurance
Program Act, the | ||||||
| 19 | Department of Healthcare and Family Services may provide | ||||||
| 20 | medical services to
noncitizens who have not yet attained 19 | ||||||
| 21 | years of age and who are not eligible
for medical assistance | ||||||
| 22 | under Article V of this Code or under the Children's
Health | ||||||
| 23 | Insurance Program created by the Children's Health Insurance | ||||||
| |||||||
| |||||||
| 1 | Program Act
due to their not meeting the otherwise applicable | ||||||
| 2 | provisions of Section 1-11
of this Code or Section 20(a) of the | ||||||
| 3 | Children's Health Insurance Program Act.
The medical services | ||||||
| 4 | available, standards for eligibility, and other conditions
of | ||||||
| 5 | participation under this Section shall be established by rule | ||||||
| 6 | by the
Department; however, any such rule shall be at least as | ||||||
| 7 | restrictive as the
rules for medical assistance under Article V | ||||||
| 8 | of this Code or the Children's
Health Insurance Program created | ||||||
| 9 | by the Children's Health Insurance Program
Act.
| ||||||
| 10 | (a-5) Notwithstanding Section 1-11 of this Code, the | ||||||
| 11 | Department of Healthcare and Family Services may provide | ||||||
| 12 | medical assistance in accordance with Article V of this Code to | ||||||
| 13 | noncitizens over the age of 65 years of age who are not | ||||||
| 14 | eligible for medical assistance under Article V of this Code | ||||||
| 15 | due to their not meeting the otherwise applicable provisions of | ||||||
| 16 | Section 1-11 of this Code, whose income is at or below 100% of | ||||||
| 17 | the federal poverty level after deducting the costs of medical | ||||||
| 18 | or other remedial care, and who would otherwise meet the | ||||||
| 19 | eligibility requirements in Section 5-2 of this Code. The | ||||||
| 20 | medical services available, standards for eligibility, and | ||||||
| 21 | other conditions of participation under this Section shall be | ||||||
| 22 | established by rule by the Department; however, any such rule | ||||||
| 23 | shall be at least as restrictive as the rules for medical | ||||||
| 24 | assistance under Article V of this Code. | ||||||
| 25 | (b) The Department is authorized to take any action, | ||||||
| 26 | including without
limitation cessation or limitation of | ||||||
| |||||||
| |||||||
| 1 | enrollment, reduction of available medical services,
and | ||||||
| 2 | changing standards for eligibility, that is deemed necessary by | ||||||
| 3 | the
Department during a State fiscal year to assure that | ||||||
| 4 | payments under this
Section do not exceed available funds.
| ||||||
| 5 | (c) Continued enrollment of
individuals into the program | ||||||
| 6 | created under subsection (a) of this Section in any fiscal year | ||||||
| 7 | is
contingent upon continued enrollment of individuals into the | ||||||
| 8 | Children's Health
Insurance Program during that fiscal year.
| ||||||
| 9 | (d) (Blank).
| ||||||
| 10 | (Source: P.A. 94-48, eff. 7-1-05; 95-331, eff. 8-21-07.)
| ||||||
| 11 | ARTICLE 90. LEGISLATIVE COMMISSIONS | ||||||
| 12 | Section 90-5. The General Assembly Operations Act is | ||||||
| 13 | amended by adding Sections 20 and 25 as follows:
| ||||||
| 14 | (25 ILCS 10/20 new) | ||||||
| 15 | Sec. 20. Legislative Budget Oversight Commission. | ||||||
| 16 | (a) The General Assembly hereby finds and declares that the | ||||||
| 17 | State is confronted with an unprecedented fiscal crisis. In | ||||||
| 18 | light of this crisis, and the challenges it presents for the | ||||||
| 19 | budgeting process, the General Assembly hereby establishes the | ||||||
| 20 | Legislative Budget Oversight Commission. The purpose of the | ||||||
| 21 | Commission is to monitor budget management actions taken by the | ||||||
| 22 | Office of the Governor or Governor's Office of Management and | ||||||
| 23 | Budget. In anticipation of constantly changing and | ||||||
| |||||||
| |||||||
| 1 | unpredictable economic circumstances, the Commission will | ||||||
| 2 | provide a means for the Governor's Office and the General | ||||||
| 3 | Assembly to maintain open communication about necessary budget | ||||||
| 4 | management actions during these unprecedented times. Beginning | ||||||
| 5 | August 15, 2020, the Governor's Office of Management and Budget | ||||||
| 6 | shall submit a monthly written report to the Commission | ||||||
| 7 | reporting any budget management actions taken by the Office of | ||||||
| 8 | the Governor, Governor's Office of Management and Budget, or | ||||||
| 9 | any State agency. On a quarterly basis, the Governor or his or | ||||||
| 10 | her designee shall give a report to the Commission. The report | ||||||
| 11 | shall be given either in person or by telephonic or | ||||||
| 12 | videoconferencing means. The report shall include: | ||||||
| 13 | (1) any budget management actions taken by the Office | ||||||
| 14 | of the Governor, Governor's Office of Management and | ||||||
| 15 | Budget, or any agency or board under the Office of the | ||||||
| 16 | Governor in the prior quarter; | ||||||
| 17 | (2) year-to-date revenues as compared to anticipated | ||||||
| 18 | revenues; and | ||||||
| 19 | (3) year-to-date expenditures as compared to the | ||||||
| 20 | Fiscal Year 2021 budget as enacted. | ||||||
| 21 | (b) The Legislative Budget Oversight Commission shall | ||||||
| 22 | consist of the following members: | ||||||
| 23 | (1) 7 members of the House of Representatives appointed | ||||||
| 24 | by the Speaker of the House of Representatives; | ||||||
| 25 | (2) 7 members of the Senate appointed by the Senate | ||||||
| 26 | President; | ||||||
| |||||||
| |||||||
| 1 | (3) 4 members of the House of Representatives appointed | ||||||
| 2 | by the Minority Leader of the House of Representatives; and | ||||||
| 3 | (4) 4 members of the Senate appointed by the Senate | ||||||
| 4 | Minority Leader. | ||||||
| 5 | (c) The Speaker of the House of Representatives and the | ||||||
| 6 | Senate President shall each appoint one member of the | ||||||
| 7 | Commission to serve as a co-chair. The members of the | ||||||
| 8 | Commission shall serve without compensation. | ||||||
| 9 | (d) As used in this Section: | ||||||
| 10 | "Budget management action" means any transfer between | ||||||
| 11 | appropriation lines exceeding 2%, fund transfer, designation | ||||||
| 12 | of appropriation lines as reserve, or any other discretionary | ||||||
| 13 | action taken with regard to the Fiscal Year 2021 budget as | ||||||
| 14 | enacted; | ||||||
| 15 | "State agency" means all officers, boards, commissions, | ||||||
| 16 | departments, and agencies created by the Constitution, by law, | ||||||
| 17 | by Executive Order, or by order of the Governor in the | ||||||
| 18 | Executive Branch, other than the Offices of the Attorney | ||||||
| 19 | General, Secretary of State, Comptroller, or Treasurer. | ||||||
| 20 | (e) This Section is repealed July 1, 2021.
| ||||||
| 21 | (25 ILCS 10/25 new) | ||||||
| 22 | Sec. 25. Legislative CARES Act Funding Oversight | ||||||
| 23 | Commission. | ||||||
| 24 | (a) The General Assembly hereby finds and declares that the | ||||||
| 25 | State is confronted with an unprecedented public health crisis. | ||||||
| |||||||
| |||||||
| 1 | In light of the federal government enacting the CARES Act and | ||||||
| 2 | sending billions of dollars to the State, the General Assembly | ||||||
| 3 | hereby establishes the Legislative CARES Act Funding Oversight | ||||||
| 4 | Commission. The purpose of the Commission is to monitor | ||||||
| 5 | programs and actions taken by a State agency.
The Commission | ||||||
| 6 | will provide a means for the Governor's Office and the General | ||||||
| 7 | Assembly to maintain open communication about necessary CARES | ||||||
| 8 | Act programs during these unprecedented times. Beginning July | ||||||
| 9 | 31, 2020, the Governor's Office of Management and Budget shall | ||||||
| 10 | submit a monthly written report to the Commission reporting any | ||||||
| 11 | programmatic actions taken by the Office of the Governor, | ||||||
| 12 | Governor's Office of Management and Budget, or any State | ||||||
| 13 | agency. On a quarterly basis, the Governor or his or her | ||||||
| 14 | designee shall give a report to the Commission. The report | ||||||
| 15 | shall be given either in-person or by telephonic or | ||||||
| 16 | video-conferencing means available for viewing by the public. | ||||||
| 17 | (b) The Legislative Budget Oversight Commission shall | ||||||
| 18 | consist of 20 members, appointed as follows: | ||||||
| 19 | (1) seven members of the House of Representatives | ||||||
| 20 | appointed by the Speaker of the House of Representatives; | ||||||
| 21 | (2) seven members of the Senate appointed by the Senate | ||||||
| 22 | President; | ||||||
| 23 | (3) three members of the House of Representatives | ||||||
| 24 | appointed by the Minority Leader of the House of | ||||||
| 25 | Representatives; and | ||||||
| 26 | (4) three members of the Senate appointed by the Senate | ||||||
| |||||||
| |||||||
| 1 | Minority Leader. | ||||||
| 2 | (c) The Speaker of the House of Representatives and the | ||||||
| 3 | Senate President shall each appoint one member of the | ||||||
| 4 | Commission to serve as a Co-Chair. The members of the | ||||||
| 5 | Commission shall serve without compensation. | ||||||
| 6 | (d) As used in this Section: | ||||||
| 7 | "Program" means any line item that is appropriated for | ||||||
| 8 | Fiscal Year 2020 or Fiscal Year 2021 that received directly | ||||||
| 9 | or indirectly, federal funds under the authority of | ||||||
| 10 | legislation passed in response to the Coronavirus epidemic | ||||||
| 11 | including, but not limited to, the Coronavirus Aid, Relief, | ||||||
| 12 | and Economic Security Act, P.L. 116-136 (the "CARES Act"). | ||||||
| 13 | "State agency" means all officers, boards, | ||||||
| 14 | commissions, departments, and agencies created by the | ||||||
| 15 | Constitution, by law, by Executive Order, or by order of | ||||||
| 16 | the Governor in the Executive Branch, other than the | ||||||
| 17 | Offices of the Attorney General, Secretary of State, | ||||||
| 18 | Comptroller, or Treasurer. | ||||||
| 19 | (e) This section is repealed July 1, 2021.
| ||||||
| 20 | ARTICLE 95. INTERGENERATIONAL POVERTY | ||||||
| 21 | Section 95-101. Short title. This Act may be cited as the | ||||||
| 22 | Intergenerational Poverty Act. References in this Article to | ||||||
| 23 | "this Act" mean this Article.
| ||||||
| |||||||
| |||||||
| 1 | Section 95-102. Definitions. As used in this Act: | ||||||
| 2 | "Antipoverty program" means a program with the primary goal | ||||||
| 3 | of lifting individuals out of poverty and improving economic | ||||||
| 4 | opportunities for individuals that operates, in whole or in | ||||||
| 5 | part, utilizing federal or State money. | ||||||
| 6 | "Asset poverty" means the inability of an individual to | ||||||
| 7 | access wealth resources sufficient to provide for basic needs | ||||||
| 8 | for a period of 3 months. | ||||||
| 9 | "Child" means an individual who is under 18 years of age. | ||||||
| 10 | "Commission" means the Commission on Poverty Elimination | ||||||
| 11 | and Economic Security established under subsection (a) of | ||||||
| 12 | Section 501. | ||||||
| 13 | "State poverty measure" means a uniform method for | ||||||
| 14 | measuring poverty in this State that considers indicators and | ||||||
| 15 | measures, other than traditional income-based measures of | ||||||
| 16 | poverty, that provide a detailed picture of low-income and | ||||||
| 17 | poverty populations and meaningfully account for other factors | ||||||
| 18 | contributing to poverty and may include: | ||||||
| 19 | (1) access to health care, housing, proper nutrition, | ||||||
| 20 | and quality education; | ||||||
| 21 | (2) the number of individuals kept out of poverty by | ||||||
| 22 | government supports; | ||||||
| 23 | (3) the number of individuals who are impoverished due | ||||||
| 24 | to medical expenses, child-care expenses, or work | ||||||
| 25 | expenses; | ||||||
| 26 | (4) the rates of food insecurity; | ||||||
| |||||||
| |||||||
| 1 | (5) the number of individuals in asset poverty; | ||||||
| 2 | (6) the number of disconnected youth; | ||||||
| 3 | (7) the teen birth rate; | ||||||
| 4 | (8) the participation rate in federal and State | ||||||
| 5 | antipoverty programs for all eligible populations; | ||||||
| 6 | (9) the number of individuals who do not use a bank or | ||||||
| 7 | similar financial institution; | ||||||
| 8 | (10) regional differences in costs of living; | ||||||
| 9 | (11) income necessary to achieve economic security and | ||||||
| 10 | a livable standard of living in different regions of this | ||||||
| 11 | State; | ||||||
| 12 | (12) the impact of rising income inequality; | ||||||
| 13 | (13) the impact of the digital divide; and | ||||||
| 14 | (14) the impact of trauma on intergenerational | ||||||
| 15 | poverty. | ||||||
| 16 | "Cycle of poverty" means the set of factors or events by | ||||||
| 17 | which the long-term poverty of an individual is likely to | ||||||
| 18 | continue and be experienced by each child of the individual | ||||||
| 19 | when the child becomes an adult unless there is outside | ||||||
| 20 | intervention. | ||||||
| 21 | "Deep poverty" means an economic condition where an | ||||||
| 22 | individual or family has a total annual income that is less | ||||||
| 23 | than 50% of the federal poverty level for the individual or | ||||||
| 24 | family as provided in the annual report of the United States | ||||||
| 25 | Census Bureau on Income, Poverty and Health Insurance Coverage | ||||||
| 26 | in the United States. | ||||||
| |||||||
| |||||||
| 1 | "Department" means the Department of Human Services. | ||||||
| 2 | "Deprivation" means a lack of adequate nutrition, health | ||||||
| 3 | care, housing, or other resources to provide for basic needs. | ||||||
| 4 | "Digital divide" means the gap between individuals, | ||||||
| 5 | households, businesses, and geographic areas at different | ||||||
| 6 | socioeconomic levels related to access to information and | ||||||
| 7 | communication technologies, including the imbalance in | ||||||
| 8 | physical access to technology and the resources, education, and | ||||||
| 9 | skills needed to effectively use computer technology and the | ||||||
| 10 | Internet for a wide variety of activities. | ||||||
| 11 | "Disconnected youth" means individuals who are 16 years of | ||||||
| 12 | age to 25 years of age who are unemployed and not enrolled in | ||||||
| 13 | school. | ||||||
| 14 | "Disparate impact" means the historic and ongoing impacts | ||||||
| 15 | of the pattern and practice of discrimination in employment, | ||||||
| 16 | education, housing, banking, and other aspects of life in the | ||||||
| 17 | economy, society, or culture that have an adverse impact on | ||||||
| 18 | minorities, women, or other protected groups, regardless of | ||||||
| 19 | whether those practices are motivated by discriminatory | ||||||
| 20 | intent. | ||||||
| 21 | "Economic insecurity" means the inability to cope with | ||||||
| 22 | routine adverse or costly life events and recover from the | ||||||
| 23 | costly consequences of those events and the lack of economic | ||||||
| 24 | means to maintain an adequate standard of living. | ||||||
| 25 | "Economic security" means having access to the economic | ||||||
| 26 | means and support necessary to effectively cope with adverse or | ||||||
| |||||||
| |||||||
| 1 | costly life events and recover from the consequences of such | ||||||
| 2 | events while maintaining an adequate standard of living. | ||||||
| 3 | "Intergenerational poverty" means poverty in which 2 or | ||||||
| 4 | more successive generations of a family continue in the cycle | ||||||
| 5 | of poverty and government dependence. The term does not include | ||||||
| 6 | situational poverty. | ||||||
| 7 | "Outcome" means a change in the economic status, economic | ||||||
| 8 | instability, or economic security of an individual, household, | ||||||
| 9 | or other population that is attributable to a planned | ||||||
| 10 | intervention, benefit, service, or series of interventions, | ||||||
| 11 | benefits, and services, regardless of whether the | ||||||
| 12 | intervention, benefit, or service was intended to change the | ||||||
| 13 | economic status, economic stability, or economic security. | ||||||
| 14 | "Poverty" means an economic condition in which an | ||||||
| 15 | individual or family has a total annual income that is less | ||||||
| 16 | than the federal poverty level for the individual or family, as | ||||||
| 17 | provided in the report of the United States Census Bureau on | ||||||
| 18 | Income, Poverty and Health Insurance Coverage in the United | ||||||
| 19 | States. | ||||||
| 20 | "Regional cost of living" means a measure of the costs of | ||||||
| 21 | maintaining an adequate standard of living in differing | ||||||
| 22 | regional, geographic, urban, or rural regions of this State. | ||||||
| 23 | "Situational poverty" means temporary poverty that meets | ||||||
| 24 | all of the following: | ||||||
| 25 | (1) Is generally traceable to a specific incident or | ||||||
| 26 | time period within the lifetime of an individual. | ||||||
| |||||||
| |||||||
| 1 | (2) Is not continued to the next generation. | ||||||
| 2 | "Strategic plan" means the plan provided for under Section | ||||||
| 3 | 502. | ||||||
| 4 | "System" means the Intergenerational Poverty Tracking | ||||||
| 5 | System established under subsection (a) of Section 301. | ||||||
| 6 | "Two-generation approach" means an approach to breaking | ||||||
| 7 | the cycle of intergenerational poverty by improving family | ||||||
| 8 | economic security through programs that create opportunities | ||||||
| 9 | for and address the needs of parents and children together. | ||||||
| 10 | "Workgroup" means the Interagency Workgroup on Poverty and | ||||||
| 11 | Economic Insecurity established under Section 302.
| ||||||
| 12 | Section 95-301. Intergenerational poverty tracking system. | ||||||
| 13 | (a) Establishment. Subject to appropriations, the | ||||||
| 14 | Department shall establish and maintain a data system to track | ||||||
| 15 | intergenerational poverty. | ||||||
| 16 | (b) System requirements. The system shall have the ability | ||||||
| 17 | to do all of the following: | ||||||
| 18 | (1) Identify groups that have a high risk of | ||||||
| 19 | experiencing intergenerational poverty. | ||||||
| 20 | (2) Identify incidents, patterns, and trends that | ||||||
| 21 | explain or contribute to intergenerational poverty. | ||||||
| 22 | (3) Gather and track available local, State, and | ||||||
| 23 | national data on all of the following: | ||||||
| 24 | (i) Official poverty rates. | ||||||
| 25 | (ii) Child poverty rates. | ||||||
| |||||||
| |||||||
| 1 | (iii) Years spent by an individual in childhood | ||||||
| 2 | poverty. | ||||||
| 3 | (iv) Years spent by an individual in adult poverty. | ||||||
| 4 | (v) Related poverty information. | ||||||
| 5 | (c) Duties of the Department. The Department shall do all | ||||||
| 6 | of the following: | ||||||
| 7 | (1) Use available data in the system, including public | ||||||
| 8 | assistance data, census data, and other data made available | ||||||
| 9 | to the Department, to track intergenerational poverty. | ||||||
| 10 | (2) Develop and implement methods to integrate, | ||||||
| 11 | compare, analyze, and validate the data for the purposes | ||||||
| 12 | described under subsection (b). | ||||||
| 13 | (3) Protect the privacy of an individual living in | ||||||
| 14 | poverty by using and distributing data within the system in | ||||||
| 15 | compliance with federal and State laws. | ||||||
| 16 | (4) Include, in the report required under Section 304, | ||||||
| 17 | a summary of the data, findings, and potential additional | ||||||
| 18 | uses of the system.
| ||||||
| 19 | Section 95-302. Interagency Workgroup on Poverty and | ||||||
| 20 | Economic Insecurity. | ||||||
| 21 | (a) Establishment. The Interagency Workgroup on Poverty | ||||||
| 22 | and Economic Insecurity is established. | ||||||
| 23 | (b) Membership. The workgroup shall be comprised of the | ||||||
| 24 | following members: | ||||||
| 25 | (1) The Secretary of Human Services, or a designee who | ||||||
| |||||||
| |||||||
| 1 | is a Deputy Secretary or the equivalent within the | ||||||
| 2 | Department of Human Services, who shall serve as chair. | ||||||
| 3 | (2) The Director of Labor, or a designee who is a | ||||||
| 4 | Deputy Director or the equivalent within the Department of | ||||||
| 5 | Labor. | ||||||
| 6 | (3) The State Superintendent of Education, or his or | ||||||
| 7 | her designee. | ||||||
| 8 | (4) The Director of Public Health, or a designee who is | ||||||
| 9 | an Assistant Director or the equivalent within the | ||||||
| 10 | Department of Public Health. | ||||||
| 11 | (5) The Director of Commerce and Economic Opportunity, | ||||||
| 12 | or a designee who is an Assistant Director or the | ||||||
| 13 | equivalent within the Department of Commerce and Economic | ||||||
| 14 | Opportunity. | ||||||
| 15 | (6) The Director of Aging, or a designee who shall be a | ||||||
| 16 | Deputy Director or the equivalent within the Department on | ||||||
| 17 | Aging. | ||||||
| 18 | (7) The Director of Corrections, or a designee who | ||||||
| 19 | shall be a Deputy Chief or the equivalent within the | ||||||
| 20 | Department of Corrections. | ||||||
| 21 | (8) The Director of Agriculture, or designee who shall | ||||||
| 22 | be an Assistant Director or the equivalent within the | ||||||
| 23 | Department of Agriculture. | ||||||
| 24 | (9) The Director of the Governor's Office of Management | ||||||
| 25 | and Budget, or his or her designee. | ||||||
| 26 | (c) Meetings. The workgroup shall meet no less than 4 times | ||||||
| |||||||
| |||||||
| 1 | a year.
| ||||||
| 2 | Section 95-303. Powers and duties. The workgroup shall have | ||||||
| 3 | the following powers and duties: | ||||||
| 4 | (1) To collaborate in sharing and analyzing | ||||||
| 5 | information and data for all of the following purposes: | ||||||
| 6 | (i) Understanding the root causes of poverty and | ||||||
| 7 | economic insecurity, including contributing social, | ||||||
| 8 | economic, and cultural factors. | ||||||
| 9 | (ii) Understanding and addressing | ||||||
| 10 | intergenerational poverty by: | ||||||
| 11 | (A) Identifying children who are at risk of | ||||||
| 12 | continuing in the cycle of poverty absent | ||||||
| 13 | intervention. | ||||||
| 14 | (B) Identifying and developing effective and | ||||||
| 15 | efficient plans, programs, and recommendations to | ||||||
| 16 | help at-risk children in this State escape the | ||||||
| 17 | cycle of poverty. | ||||||
| 18 | (C) Implementing data-driven policies and | ||||||
| 19 | programs, to the extent authorized by law, | ||||||
| 20 | addressing poverty, public assistance, education, | ||||||
| 21 | economic development, criminal justice, and other | ||||||
| 22 | areas as needed to measurably reduce the incidence | ||||||
| 23 | of children in this State who remain in poverty as | ||||||
| 24 | they become adults. | ||||||
| 25 | (D) Establishing and facilitating improved | ||||||
| |||||||
| |||||||
| 1 | cooperation, data sharing, and policy coordination | ||||||
| 2 | among all persons, from State agencies to case | ||||||
| 3 | workers, in rescuing children from | ||||||
| 4 | intergenerational poverty. | ||||||
| 5 | (E) Studying and measuring the effect of | ||||||
| 6 | intergenerational poverty on the ability of | ||||||
| 7 | parents and children to achieve economic | ||||||
| 8 | stability, including the effect on educational | ||||||
| 9 | attainment, rates of incarceration, lifetime | ||||||
| 10 | earnings, access to healthcare, and access to | ||||||
| 11 | housing. | ||||||
| 12 | (F) Studying, evaluating, and reporting on the | ||||||
| 13 | status and effectiveness of policies, procedures, | ||||||
| 14 | and programs that provide services to children in | ||||||
| 15 | this State affected by intergenerational poverty. | ||||||
| 16 | (G) Studying and evaluating the policies, | ||||||
| 17 | procedures, and programs implemented by other | ||||||
| 18 | states and nongovernmental entities that address | ||||||
| 19 | the needs of children affected by | ||||||
| 20 | intergenerational poverty. | ||||||
| 21 | (H) Identifying State policies, procedures, | ||||||
| 22 | and programs or federal requirements that are | ||||||
| 23 | impeding efforts to help children in this State | ||||||
| 24 | affected by intergenerational poverty escape the | ||||||
| 25 | cycle of poverty. | ||||||
| 26 | (I) Developing and implementing programs and | ||||||
| |||||||
| |||||||
| 1 | policies that use the two-generation approach. | ||||||
| 2 | (iii) Studying and measuring the effect that | ||||||
| 3 | poverty and economic insecurity have on all of the | ||||||
| 4 | following: | ||||||
| 5 | (A) Worker productivity and economic output. | ||||||
| 6 | (B) The health and welfare of children, | ||||||
| 7 | including access to health care, housing, proper | ||||||
| 8 | nutrition, and quality education. | ||||||
| 9 | (iv) Identifying State programs, including those | ||||||
| 10 | related to economic development, job creation, job | ||||||
| 11 | training, the environment, disaster relief, hazard | ||||||
| 12 | mitigation, extreme weather, and climate change, in | ||||||
| 13 | need of reform to better target resources to | ||||||
| 14 | low-income, minority, rural, urban, and other | ||||||
| 15 | populations or geographic areas suffering from | ||||||
| 16 | economic insecurity and disparate rates of poverty. | ||||||
| 17 | (v) Measuring the fiscal impact on the State from | ||||||
| 18 | successfully transitioning individuals and families | ||||||
| 19 | from poverty to long-term economic stability. Fiscal | ||||||
| 20 | impact measurements may include all of the following: | ||||||
| 21 | (A) Reductions in long-term costs of social | ||||||
| 22 | safety net programs. | ||||||
| 23 | (B) Reductions in long-term health care costs | ||||||
| 24 | by improving the health of households formerly | ||||||
| 25 | facing economic insecurity or poverty. | ||||||
| 26 | (C) Increases in State and local revenues | ||||||
| |||||||
| |||||||
| 1 | attributable to new taxpaying individuals as a | ||||||
| 2 | result of increased employment and disposable | ||||||
| 3 | income. | ||||||
| 4 | (D) Reductions in enrollment and costs in | ||||||
| 5 | need-based benefits and services programs. | ||||||
| 6 | (E) Improvements to the overall economy of | ||||||
| 7 | this State and reduced financial pressures on the | ||||||
| 8 | State and local governments. | ||||||
| 9 | (2) To establish an ongoing system of data sharing, | ||||||
| 10 | policy coordination and communication among and within | ||||||
| 11 | State agencies, local agencies, and other organizations | ||||||
| 12 | related to programs aimed at improving economic security | ||||||
| 13 | and eliminating poverty. | ||||||
| 14 | (3) To identify knowledge gaps, research needs, and | ||||||
| 15 | policy and program deficiencies associated with economic | ||||||
| 16 | insecurity and poverty. | ||||||
| 17 | (4) To assist the Commission in the development of the | ||||||
| 18 | strategic plan, including sharing data and information | ||||||
| 19 | identified under paragraphs (1) and (3) and analyses of | ||||||
| 20 | that data and information. | ||||||
| 21 | (5) To implement the strategic plan adopted by the | ||||||
| 22 | Commission, including all of the following: | ||||||
| 23 | (i) Coordinating implementation of the strategic | ||||||
| 24 | plan. | ||||||
| 25 | (ii) Advising and assisting relevant agencies in | ||||||
| 26 | the implementation of the strategic plan. | ||||||
| |||||||
| |||||||
| 1 | (iii) Advising relevant agencies on specific | ||||||
| 2 | programmatic and policy matters related to the | ||||||
| 3 | strategic plan. | ||||||
| 4 | (iv) Providing relevant subject matter expertise | ||||||
| 5 | to each agency for purposes of implementing the | ||||||
| 6 | strategic plan. | ||||||
| 7 | (v) Identifying and addressing issues that may | ||||||
| 8 | influence the future of the strategic plan.
| ||||||
| 9 | Section 95-304. Report. | ||||||
| 10 | (a) Report. No later than September 1 of each year, the | ||||||
| 11 | workgroup shall issue a report that includes the following: | ||||||
| 12 | (1) A summary of actions taken and outcomes obtained by | ||||||
| 13 | the workgroup in fulfilling its duties under Section 303. | ||||||
| 14 | (2) Progress made on reducing poverty and economic | ||||||
| 15 | insecurity in this State, including policies or procedures | ||||||
| 16 | implemented to reduce or eliminate the cycle of poverty and | ||||||
| 17 | intergenerational poverty as a result of the data collected | ||||||
| 18 | by the workgroup. | ||||||
| 19 | (3) Relevant data assessing the scope and depth of | ||||||
| 20 | intergenerational poverty in this State. | ||||||
| 21 | (4) A 20-year history of poverty rates in this State | ||||||
| 22 | with focus on any reduction or increase in the rates during | ||||||
| 23 | the previous 10 years and since the inception of the | ||||||
| 24 | workgroup. | ||||||
| 25 | (5) Any recommendations for legislative or regulatory | ||||||
| |||||||
| |||||||
| 1 | action to adopt or repeal laws, policies, or procedures to | ||||||
| 2 | further the goal of eliminating poverty and economic | ||||||
| 3 | insecurity in this State. | ||||||
| 4 | (b) Distribution. The workgroup shall distribute the | ||||||
| 5 | report created under subsection (a) as follows: | ||||||
| 6 | (1) To the Governor. | ||||||
| 7 | (2) To each member of the General Assembly. | ||||||
| 8 | (3) By prominently posting the report on each State | ||||||
| 9 | Department's and agency's publicly accessible Internet | ||||||
| 10 | website.
| ||||||
| 11 | Section 95-501. The Commission on Poverty Elimination and | ||||||
| 12 | Economic Security. | ||||||
| 13 | (a) Establishment. The Commission on Poverty Elimination | ||||||
| 14 | and Economic Security is established. | ||||||
| 15 | (b) Purpose. The purpose of the Commission is to: | ||||||
| 16 | (1) Inform the public policy making process by: | ||||||
| 17 | (i) Improving policymakers' understanding of the | ||||||
| 18 | root causes of poverty and economic insecurity, | ||||||
| 19 | including contributing social, economic, and cultural | ||||||
| 20 | factors and the reasons that poverty and economic | ||||||
| 21 | insecurity persist in this State. | ||||||
| 22 | (ii) Expanding policymakers' understanding of | ||||||
| 23 | poverty by distinguishing a standard that measures a | ||||||
| 24 | level of freedom from deprivation from a standard that | ||||||
| 25 | measures economic security provided by a living wage | ||||||
| |||||||
| |||||||
| 1 | and access to a livable standard of living. | ||||||
| 2 | (iii) Educating policymakers on the impact poverty | ||||||
| 3 | has on other measures of economic stability and | ||||||
| 4 | economic outcomes, including educational attainment, | ||||||
| 5 | rates of incarceration, lifetime earnings, access to | ||||||
| 6 | health care, health care outcomes, and access to | ||||||
| 7 | housing. | ||||||
| 8 | (2) Support governmental efforts to ensure that | ||||||
| 9 | residents of this State have equal opportunity to achieve | ||||||
| 10 | economic security. | ||||||
| 11 | (3) Reduce and ultimately eliminate poverty in this | ||||||
| 12 | State by making policy and other recommendations to the | ||||||
| 13 | legislative, executive, and judicial branches of this | ||||||
| 14 | State. | ||||||
| 15 | (c) Membership. The Commission shall consist of the | ||||||
| 16 | following members: | ||||||
| 17 | (1) Four members of the General Assembly, one each | ||||||
| 18 | appointed by the President of the Senate, the Minority | ||||||
| 19 | Leader of the Senate, the Speaker of the House of | ||||||
| 20 | Representatives, and the Minority Leader of the House of | ||||||
| 21 | Representative. | ||||||
| 22 | (2) A member of the judiciary or a designee who shall | ||||||
| 23 | be appointed by the Chief Justice of the Illinois Supreme | ||||||
| 24 | Court. | ||||||
| 25 | (3) Twenty members of the public appointed under | ||||||
| 26 | subsection (d) representing stakeholders as follows: | ||||||
| |||||||
| |||||||
| 1 | (i) Two representatives, one of whom shall | ||||||
| 2 | represent an organization that focuses on rural | ||||||
| 3 | poverty and one of whom shall represent an organization | ||||||
| 4 | that focuses on urban and suburban poverty. | ||||||
| 5 | (ii) Two individuals who have experienced deep | ||||||
| 6 | poverty. | ||||||
| 7 | (iii) One representative of an organization that | ||||||
| 8 | advocates for health care access, affordability, and | ||||||
| 9 | availability. | ||||||
| 10 | (iv) One representative of an organization that | ||||||
| 11 | advocated for individuals with mental illness. | ||||||
| 12 | (v) One representative of an organization that | ||||||
| 13 | advocates for children and youth. | ||||||
| 14 | (vi) One representative of an organization that | ||||||
| 15 | advocates for equity and equality in education. | ||||||
| 16 | (vii) One representative of an organization that | ||||||
| 17 | advocates for individuals who are homeless. | ||||||
| 18 | (viii) One representative of a Statewide | ||||||
| 19 | antihunger organization. | ||||||
| 20 | (ix) One representative of an organization that | ||||||
| 21 | advocates for military veterans. | ||||||
| 22 | (x) One representative of an organization that | ||||||
| 23 | advocates for individuals with disabilities. | ||||||
| 24 | (xi) One representative of an organization that | ||||||
| 25 | advocates for immigrants. | ||||||
| 26 | (xii) One representative of a Statewide | ||||||
| |||||||
| |||||||
| 1 | faith-based organization that provides direct social | ||||||
| 2 | services in this State. | ||||||
| 3 | (xiii) One representative of an organization that | ||||||
| 4 | advocates for economic security for women. | ||||||
| 5 | (xiv) One representative of an organization that | ||||||
| 6 | advocates for older adults. | ||||||
| 7 | (xv) One representative of a labor organization | ||||||
| 8 | that represents primarily low-wage and middle-wage | ||||||
| 9 | earners. | ||||||
| 10 | (xvi) One representative of school districts in | ||||||
| 11 | this State. | ||||||
| 12 | (xvii) One representative of county governments in | ||||||
| 13 | this State. | ||||||
| 14 | (xviii) One representative of municipal | ||||||
| 15 | corporation governments in this State. | ||||||
| 16 | (4) The members of the workgroup shall serve as | ||||||
| 17 | nonvoting ex officio members of the Commission. | ||||||
| 18 | (d) Appointment. The following shall apply: | ||||||
| 19 | (1) The public members of the Commission under | ||||||
| 20 | paragraph (3) of subsection (c) shall be appointed as | ||||||
| 21 | follows: | ||||||
| 22 | (i) Four shall be appointed by the Governor. | ||||||
| 23 | (ii) Four shall be appointed by the President of | ||||||
| 24 | the Senate. | ||||||
| 25 | (iii) Four shall be appointed by the Minority | ||||||
| 26 | Leader of the Senate. | ||||||
| |||||||
| |||||||
| 1 | (iv) Four shall be appointed by the Speaker of the | ||||||
| 2 | House of Representatives. | ||||||
| 3 | (v) Four shall be appointed by the Minority Leader | ||||||
| 4 | of the House of Representatives. | ||||||
| 5 | (2) It shall be determined by lot which appointing | ||||||
| 6 | authority appoints which public members to the Commission. | ||||||
| 7 | (3) The appointed members shall reflect the racial, | ||||||
| 8 | gender, and geographic diversity of this State and shall | ||||||
| 9 | include representation from regions of this State | ||||||
| 10 | experiencing economic insecurity and the highest rates of | ||||||
| 11 | deep poverty. | ||||||
| 12 | (4) Public members of the Commission shall be selected | ||||||
| 13 | for service on the Commission within 45 days after the | ||||||
| 14 | effective date of this Act. | ||||||
| 15 | (e) Qualifications. Each member of the Commission must have | ||||||
| 16 | been a resident of this State for a period of at least one year | ||||||
| 17 | immediately preceding appointment and must continue residence | ||||||
| 18 | in this State during the member's tenure of service on the | ||||||
| 19 | Commission. | ||||||
| 20 | (f) Organizational meeting. The organizational meeting of | ||||||
| 21 | the Commission shall take place after all members are appointed | ||||||
| 22 | but no later than 60 days after the effective date of this Act. | ||||||
| 23 | (g) Compensation. Members shall serve without | ||||||
| 24 | compensation, but public members may be reimbursed for | ||||||
| 25 | reasonable and necessary travel expenses connected to | ||||||
| 26 | Commission business. | ||||||
| |||||||
| |||||||
| 1 | (h) Commission chairperson. The representatives of the | ||||||
| 2 | antipoverty organizations appointed under subparagraph (i) of | ||||||
| 3 | paragraph (3) of subsection (c) shall serve as cochairs of the | ||||||
| 4 | Commission. | ||||||
| 5 | (i) Committees. The Commission may establish subcommittees | ||||||
| 6 | to address specific issues or populations and may collaborate | ||||||
| 7 | with individuals with relevant expertise who are not members of | ||||||
| 8 | the Commission to assist the subcommittee in carrying out its | ||||||
| 9 | duties. | ||||||
| 10 | (j) Meetings. The full Commission shall meet at least once | ||||||
| 11 | annually. | ||||||
| 12 | (k) Quorum. A majority plus one of the voting members shall | ||||||
| 13 | constitute a quorum. | ||||||
| 14 | (l) Voting. All actions of the Commission and any | ||||||
| 15 | subcommittees established by the Commission shall be approved | ||||||
| 16 | by a majority vote of the Commission or subcommittee as | ||||||
| 17 | applicable. | ||||||
| 18 | (m) Open meetings. The meetings of the Commission shall be | ||||||
| 19 | conducted in accordance with the provisions of Section 2 of the | ||||||
| 20 | Open Meetings Act. | ||||||
| 21 | (n) Administrative support. The Department of Human | ||||||
| 22 | Services shall provide staff and administrative support to | ||||||
| 23 | assist the Commission in carrying out its duties.
| ||||||
| 24 | Section 95-502. Strategic plan to address poverty and | ||||||
| 25 | economic insecurity. | ||||||
| |||||||
| |||||||
| 1 | (a) Plan required. No later than November 30, 2021, the | ||||||
| 2 | Commission shall develop and adopt a strategic plan to address | ||||||
| 3 | poverty and economic insecurity in this State. | ||||||
| 4 | (b) Goals. The goals of the strategic plan shall be to: | ||||||
| 5 | (1) Ensure that State programs and services targeting | ||||||
| 6 | poverty and economic insecurity reflect the goal of helping | ||||||
| 7 | individuals and families rise above poverty and achieve | ||||||
| 8 | long-term economic stability rather than simply providing | ||||||
| 9 | relief from deprivation. | ||||||
| 10 | (2) Eliminate disparate rates of poverty, deep | ||||||
| 11 | poverty, child poverty, and intergenerational poverty | ||||||
| 12 | based on race, ethnicity, gender, age, sexual orientation | ||||||
| 13 | or identity, English language proficiency, ability, and | ||||||
| 14 | geographic location in a rural, urban, or suburban area. | ||||||
| 15 | (3) Reduce deep poverty in this State by 50% by 2026. | ||||||
| 16 | (4) Eliminate child poverty in this State by 2031. | ||||||
| 17 | (5) Eliminate all poverty in this State by 2036. | ||||||
| 18 | (c) Plan development. In developing the strategic plan, the | ||||||
| 19 | Commission shall: | ||||||
| 20 | (1) Collaborate with the workgroup, including sharing | ||||||
| 21 | data and information identified under paragraphs (1) and | ||||||
| 22 | (3) of subsection (a) of Section 303 and analyses of that | ||||||
| 23 | data and information. | ||||||
| 24 | (2) Review each program and service provided by the | ||||||
| 25 | State that targets poverty and economic insecurity for | ||||||
| 26 | purposes of: | ||||||
| |||||||
| |||||||
| 1 | (i) determining which programs and services are | ||||||
| 2 | the most effective and of the highest importance in | ||||||
| 3 | reducing poverty and economic insecurity in this | ||||||
| 4 | State; and | ||||||
| 5 | (ii) providing an analysis of unmet needs, if any, | ||||||
| 6 | among individuals, children, and families in deep | ||||||
| 7 | poverty and intergenerational poverty for each program | ||||||
| 8 | and service identified under subparagraph (i). | ||||||
| 9 | (3) Study the feasibility of using public or private | ||||||
| 10 | partnerships and social impact bonds, to improve | ||||||
| 11 | innovation and cost-effectiveness in the development of | ||||||
| 12 | programs and delivery of services that advance the goals of | ||||||
| 13 | the strategic plan. | ||||||
| 14 | (4) Hold at least 6 public hearings in different | ||||||
| 15 | geographic regions of this State, including areas that have | ||||||
| 16 | disparate rates of poverty and that have historically | ||||||
| 17 | experienced economic insecurity, to collect information, | ||||||
| 18 | take testimony, and solicit input and feedback from | ||||||
| 19 | interested parties, including members of the public who | ||||||
| 20 | have personal experiences with State programs and services | ||||||
| 21 | targeting economic insecurity, poverty, deep poverty, | ||||||
| 22 | child poverty, and intergenerational poverty and make the | ||||||
| 23 | information publicly available. | ||||||
| 24 | (5) To request and receive from a State agency or local | ||||||
| 25 | governmental agency information relating to poverty in | ||||||
| 26 | this State, including all of the following: | ||||||
| |||||||
| |||||||
| 1 | (i) Reports. | ||||||
| 2 | (ii) Audits. | ||||||
| 3 | (iii) Data. | ||||||
| 4 | (iv) Projections. | ||||||
| 5 | (v) Statistics. | ||||||
| 6 | (d) Subject areas. The strategic plan shall address all of | ||||||
| 7 | the following: | ||||||
| 8 | (1) Access to safe and affordable housing. | ||||||
| 9 | (2) Access to adequate food and nutrition. | ||||||
| 10 | (3) Access to affordable and quality health care. | ||||||
| 11 | (4) Equal access to quality education and training. | ||||||
| 12 | (5) Equal access to affordable, quality post-secondary | ||||||
| 13 | education options. | ||||||
| 14 | (6) Dependable and affordable transportation. | ||||||
| 15 | (7) Access to quality and affordable child care. | ||||||
| 16 | (8) Opportunities to engage in meaningful and | ||||||
| 17 | sustainable work that pays a living wage and barriers to | ||||||
| 18 | those opportunities experienced by low-income individuals | ||||||
| 19 | in poverty. | ||||||
| 20 | (9) Equal access to justice through a fair system of | ||||||
| 21 | criminal justice that does not, in effect, criminalize | ||||||
| 22 | poverty. | ||||||
| 23 | (10) The availability of adequate income supports. | ||||||
| 24 | (11) Retirement security. | ||||||
| 25 | (e) Plan content. The strategic plan shall, at a minimum, | ||||||
| 26 | contain policy and fiscal recommendations relating to all of | ||||||
| |||||||
| |||||||
| 1 | the following: | ||||||
| 2 | (1) Developing fact-based measures to evaluate the | ||||||
| 3 | long-term effectiveness of existing and proposed programs | ||||||
| 4 | and services targeting poverty and economic insecurity. | ||||||
| 5 | (2) Increasing enrollment in programs and services | ||||||
| 6 | targeting poverty and economic insecurity by reducing the | ||||||
| 7 | complexity and difficulty of enrollment in order to | ||||||
| 8 | maximize program effectiveness and increase positive | ||||||
| 9 | outcomes. | ||||||
| 10 | (3) Increasing the reach of programs and services | ||||||
| 11 | targeting poverty and economic insecurity by ensuring that | ||||||
| 12 | State agencies have adequate resources to maximize the | ||||||
| 13 | public awareness of the programs and services, especially | ||||||
| 14 | in historically disenfranchised communities. | ||||||
| 15 | (4) Reducing the negative impacts of asset limits for | ||||||
| 16 | eligibility on the effectiveness of State programs | ||||||
| 17 | targeting poverty and economic insecurity by ensuring that | ||||||
| 18 | eligibility limits do not: | ||||||
| 19 | (i) create gaps in necessary service and benefit | ||||||
| 20 | delivery or restrict access to benefits as individuals | ||||||
| 21 | and families attempt to transition off assistance | ||||||
| 22 | programs; or | ||||||
| 23 | (ii) prevent beneficiaries from improving | ||||||
| 24 | long-term outcomes and achieving long-term economic | ||||||
| 25 | independence from the program. | ||||||
| 26 | (5) Improving the ability of community-based | ||||||
| |||||||
| |||||||
| 1 | organizations to participate in the development and | ||||||
| 2 | implementation of State programs designed to address | ||||||
| 3 | economic insecurity and poverty. | ||||||
| 4 | (6) Improving the ability of individuals living in | ||||||
| 5 | poverty, low-income individuals, and unemployed | ||||||
| 6 | individuals to access critical job training and skills | ||||||
| 7 | upgrade programs and find quality jobs that help children | ||||||
| 8 | and families become economically secure and rise above | ||||||
| 9 | poverty. | ||||||
| 10 | (7) Improving communication and collaboration between | ||||||
| 11 | State agencies and local governments on programs targeting | ||||||
| 12 | poverty and economic insecurity. | ||||||
| 13 | (8) Creating efficiencies in the administration and | ||||||
| 14 | coordination of programs and services targeting poverty | ||||||
| 15 | and economic insecurity. | ||||||
| 16 | (9) Connecting low-income children, disconnected | ||||||
| 17 | youth, and families of those children and youth to | ||||||
| 18 | education, job training, and jobs in the communities in | ||||||
| 19 | which those children and youth live. | ||||||
| 20 | (10) Ensuring that the State's services and benefits | ||||||
| 21 | programs, emergency programs, discretionary economic | ||||||
| 22 | programs, and other policies are sufficiently funded to | ||||||
| 23 | enable the State to mount effective responses to economic | ||||||
| 24 | downturns and increases in economic insecurity and poverty | ||||||
| 25 | rates. | ||||||
| 26 | (11) Creating one or more State poverty measures. | ||||||
| |||||||
| |||||||
| 1 | (12) Developing and implementing programs and policies | ||||||
| 2 | that use the two-generation approach. | ||||||
| 3 | (13) Using public or private partnerships and social | ||||||
| 4 | impact bonds to improve innovation and cost-effectiveness | ||||||
| 5 | in the development of programs and delivery of services | ||||||
| 6 | that advance the goals of the strategic plan. | ||||||
| 7 | (14) Identifying best practices for collecting data | ||||||
| 8 | relevant to all of the following: | ||||||
| 9 | (i) Reducing economic insecurity and poverty. | ||||||
| 10 | (ii) Reducing the racial, ethnic, age, gender, | ||||||
| 11 | sexual orientation, and sexual identity-based | ||||||
| 12 | disparities in the rates of economic insecurity and | ||||||
| 13 | poverty. | ||||||
| 14 | (iii) Adequately measuring the effectiveness, | ||||||
| 15 | efficiency, and impact of programs on the outcomes for | ||||||
| 16 | individuals, families, and communities who receive | ||||||
| 17 | benefits and services. | ||||||
| 18 | (iv) Streamlining enrollment and eligibility for | ||||||
| 19 | programs. | ||||||
| 20 | (v) Improving long-term outcomes for individuals | ||||||
| 21 | who are enrolled in service and benefit programs. | ||||||
| 22 | (vi) Reducing reliance on public programs. | ||||||
| 23 | (vii) Improving connections to work. | ||||||
| 24 | (viii) Improving economic security. | ||||||
| 25 | (ix) Improving retirement security. | ||||||
| 26 | (x) Improving the State's understanding of the | ||||||
| |||||||
| |||||||
| 1 | impact of extreme weather and natural disasters on | ||||||
| 2 | economically vulnerable communities and improving | ||||||
| 3 | those communities' resilience to and recovery from | ||||||
| 4 | extreme weather and natural disasters. | ||||||
| 5 | (xi) Improving access to living-wage employment. | ||||||
| 6 | (xii) Improving access to employment-based | ||||||
| 7 | benefits. | ||||||
| 8 | (f) Other information. In addition to the plan content | ||||||
| 9 | required under subsection (e), the strategic plan shall contain | ||||||
| 10 | all of the following: | ||||||
| 11 | (1) A suggested timeline for the stages of | ||||||
| 12 | implementation of the recommendations in the plan. | ||||||
| 13 | (2) Short-term, intermediate-term, and long-term | ||||||
| 14 | benchmarks to measure the State's progress toward meeting | ||||||
| 15 | the goals of the strategic plan. | ||||||
| 16 | (3) A summary of the review and analysis conducted by | ||||||
| 17 | the Commission under paragraph (1) of subsection (c). | ||||||
| 18 | (g) Impact of recommendations. For each recommendation in | ||||||
| 19 | the plan, the Commission shall identify in measurable terms the | ||||||
| 20 | actual or potential impact the recommendation will have on | ||||||
| 21 | poverty and economic insecurity in this State.
| ||||||
| 22 | Section 95-503. Commission reports. | ||||||
| 23 | (a) Interim report. No later than June 30, 2021, the | ||||||
| 24 | Commission shall issue an interim report on the Commission's | ||||||
| 25 | activities to the Governor and the General Assembly. | ||||||
| |||||||
| |||||||
| 1 | (b) Report on strategic plan. Upon the Commission's | ||||||
| 2 | adoption of the strategic plan, but no later than November 30, | ||||||
| 3 | 2021, the Commission shall issue a report containing a summary | ||||||
| 4 | of the Commission's activities and the contents of the | ||||||
| 5 | strategic plan. The Commission shall submit the report to the | ||||||
| 6 | Governor and each member of the General Assembly. | ||||||
| 7 | (c) Annual reports. Beginning November 30, 2022, and each | ||||||
| 8 | year thereafter, the Commission shall issue a report on the | ||||||
| 9 | status of the implementation of the Commission's strategic | ||||||
| 10 | plan. The report may contain any other recommendations of the | ||||||
| 11 | Commission to address poverty and economic insecurity in this | ||||||
| 12 | State.
| ||||||
| 13 | Section 95-504. Duties of the Director of the Governor's | ||||||
| 14 | Office of Management and Budget. The Director of the Governor's | ||||||
| 15 | Office of Management and Budget shall include in the materials | ||||||
| 16 | submitted to the General Assembly outlining the Governor's | ||||||
| 17 | proposed annual budget a description of any budget proposals or | ||||||
| 18 | other activities, ongoing projects, and plans of the executive | ||||||
| 19 | branch designed to meet the goals and objectives of the | ||||||
| 20 | strategic plan. The information shall include the following: | ||||||
| 21 | (1) An accounting of the savings to the State from any | ||||||
| 22 | increased efficiencies in the delivery of services. | ||||||
| 23 | (2) Any savings realized from reducing the number of | ||||||
| 24 | individuals living in poverty and reducing the demand for | ||||||
| 25 | need-based services and benefits. | ||||||
| |||||||
| |||||||
| 1 | (3) A projection of any increase in revenue collections | ||||||
| 2 | due to any increase in the number of individuals who become | ||||||
| 3 | employed and pay taxes into the State treasury. | ||||||
| 4 | (4) Any other information related to the proposed | ||||||
| 5 | annual budget that the Director of the Governor's Office of | ||||||
| 6 | Management and Budget believes furthers the goals and | ||||||
| 7 | objectives of the strategic plan.
| ||||||
| 8 | ARTICLE 99. MISCELLANEOUS PROVISIONS | ||||||
| 9 | Section 99-95. No acceleration or delay. Where this Act | ||||||
| 10 | makes changes in a statute that is represented in this Act by | ||||||
| 11 | text that is not yet or no longer in effect (for example, a | ||||||
| 12 | Section represented by multiple versions), the use of that text | ||||||
| 13 | does not accelerate or delay the taking effect of (i) the | ||||||
| 14 | changes made by this Act or (ii) provisions derived from any | ||||||
| 15 | other Public Act.
| ||||||
| 16 | Section 99-99. Effective date. This Act takes effect upon | ||||||
| 17 | becoming law.".
| ||||||