Rep. Greg Harris
Filed: 5/31/2021
 
 


 




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1
AMENDMENT TO SENATE BILL 2017




2 AMENDMENT NO. ______. Amend Senate Bill 2017, AS AMENDED, 
3by replacing everything after the enacting clause with the 
4following:


5
"ARTICLE 1.  SHORT TITLE; PURPOSE


6 Section 1-1. Short title. This Act may be cited as the 
7FY2022 Budget Implementation Act.

8 Section 1-5. Purpose. It is the purpose of this Act to make 
9changes in State programs that are necessary to implement the 
10State budget for Fiscal Year 2022.

11
ARTICLE 2.  STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL 
12
YEAR 2022 BUDGET 


13 Section 2-5. The State Finance Act is amended by changing 
 
 
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1Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63, 
26z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12, 
38.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections 
45.938, 5.939, and 6z-128 as follows:




5 (30 ILCS 105/5.67) (from Ch. 127, par. 141.67)



6 Sec. 5.67. 
The Metropolitan Exposition, Auditorium and 
7Office
Building Fund. This Section is repealed June 30, 2021. 

8(Source: P.A. 81-1509.)





9 (30 ILCS 105/5.176) (from Ch. 127, par. 141.176)



10 Sec. 5.176. The Illinois Civic Center Bond Fund. This 
11Section is repealed June 30, 2021.
12(Source: P.A. 84-1308.)





13 (30 ILCS 105/5.177) (from Ch. 127, par. 141.177)



14 Sec. 5.177. 
The Illinois Civic Center Bond Retirement and

15Interest Fund. This Section is repealed June 30, 2021.

16(Source: P.A. 84-1308.)


17 (30 ILCS 105/5.857)
18 (Section scheduled to be repealed on July 1, 2021)
19 Sec. 5.857. The Capital Development Board Revolving Fund. 
20This Section is repealed July 1, 2022 2021.

21(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
22101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)

 
 
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1 (30 ILCS 105/5.938 new)
2 Sec. 5.938. The DoIT Special Projects Fund.

3 (30 ILCS 105/5.939 new)
4 Sec. 5.939. The Essential Government Services Support 
5Fund.

6 (30 ILCS 105/5h.5)
7 Sec. 5h.5. Cash flow borrowing and general funds 
8liquidity; Fiscal Years 2018, 2019, 2020, and 2021, and 2022.
9 (a) In order to meet cash flow deficits and to maintain 
10liquidity in general funds and the Health Insurance Reserve 
11Fund, on and after July 1, 2017 and through June 30, 2022 2021, 
12the State Treasurer and the State Comptroller, in consultation 
13with the Governor's Office of Management and Budget, shall 
14make transfers to general funds and the Health Insurance 
15Reserve Fund, as directed by the State Comptroller, out of 
16special funds of the State, to the extent allowed by federal 
17law.
18 No such transfer may reduce the cumulative balance of all 
19of the special funds of the State to an amount less than the 
20total debt service payable during the 12 months immediately 
21following the date of the transfer on any bonded indebtedness 
22of the State and any certificates issued under the Short Term 
23Borrowing Act. At no time shall the outstanding total 
 
 
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1transfers made from the special funds of the State to general 
2funds and the Health Insurance Reserve Fund under this Section 
3exceed $1,500,000,000; once the amount of $1,500,000,000 has 
4been transferred from the special funds of the State to 
5general funds and the Health Insurance Reserve Fund, 
6additional transfers may be made from the special funds of the 
7State to general funds and the Health Insurance Reserve Fund 
8under this Section only to the extent that moneys have first 
9been re-transferred from general funds and the Health 
10Insurance Reserve Fund to those special funds of the State. 
11Notwithstanding any other provision of this Section, no such 
12transfer may be made from any special fund that is exclusively 
13collected by or directly appropriated to any other 
14constitutional officer without the written approval of that 
15constitutional officer.
16 (b) If moneys have been transferred to general funds and 
17the Health Insurance Reserve Fund pursuant to subsection (a) 
18of this Section, Public Act 100-23 shall constitute the 
19continuing authority for and direction to the State Treasurer 
20and State Comptroller to reimburse the funds of origin from 
21general funds by transferring to the funds of origin, at such 
22times and in such amounts as directed by the Comptroller when 
23necessary to support appropriated expenditures from the funds, 
24an amount equal to that transferred from them plus any 
25interest that would have accrued thereon had the transfer not 
26occurred, except that any moneys transferred pursuant to 
 
 
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1subsection (a) of this Section shall be repaid to the fund of 
2origin within 60 48 months after the date on which they were 
3borrowed. When any of the funds from which moneys have been 
4transferred pursuant to subsection (a) have insufficient cash 
5from which the State Comptroller may make expenditures 
6properly supported by appropriations from the fund, then the 
7State Treasurer and State Comptroller shall transfer from 
8general funds to the fund only such amount as is immediately 
9necessary to satisfy outstanding expenditure obligations on a 
10timely basis.
11 (c) On the first day of each quarterly period in each 
12fiscal year, until such time as a report indicates that all 
13moneys borrowed and interest pursuant to this Section have 
14been repaid, the Comptroller shall provide to the President 
15and the Minority Leader of the Senate, the Speaker and the 
16Minority Leader of the House of Representatives, and the 
17Commission on Government Forecasting and Accountability a 
18report on all transfers made pursuant to this Section in the 
19prior quarterly period. The report must be provided in 
20electronic format. The report must include all of the 
21following:
22  (1) the date each transfer was made;
23  (2) the amount of each transfer;
24  (3) in the case of a transfer from general funds to a 
25 fund of origin pursuant to subsection (b) of this Section, 
26 the amount of interest being paid to the fund of origin; 
 
 
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1 and
2  (4) the end of day balance of the fund of origin, the 
3 general funds, and the Health Insurance Reserve Fund on 
4 the date the transfer was made.

5(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
6101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)




7 (30 ILCS 105/6z-6) (from Ch. 127, par. 142z-6)



8 Sec. 6z-6. 
All moneys received pursuant to the federal 
9Community
Services Block Grant shall be deposited into the 
10Community Services
Block Grant Fund and used for the purposes 
11permitted under the Grant. All money received from the federal 
12Low-Income Household Water Assistance Program under the 
13federal Consolidated Appropriations Act and the American 
14Rescue Plan Act of 2021 shall be deposited into the Community 
15Services Block Grant Fund and used for the purposes permitted 
16under the Program and any related federal guidance.

17(Source: P.A. 83-1053.)





18 (30 ILCS 105/6z-32)


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

20 (a) The Partners for Conservation Fund (formerly known as 
21the Conservation 2000 Fund) and the Partners for
Conservation 
22Projects Fund (formerly known as the Conservation 2000 
23Projects Fund) are
created as special funds in the State 
24Treasury. These funds
shall be used to establish a 
 
 
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1comprehensive program to protect Illinois' natural
resources 
2through cooperative partnerships between State government and 
3public
and private landowners. Moneys in these Funds may be

4used, subject to appropriation, by the Department of Natural 
5Resources, Environmental Protection Agency, and the
Department 
6of Agriculture for purposes relating to natural resource 
7protection,
planning, recreation, tourism, and compatible 
8agricultural and economic development
activities. Without 
9limiting these general purposes, moneys in these Funds may
be 
10used, subject to appropriation, for the following specific 
11purposes:

12  (1) To foster sustainable agriculture practices and 
13 control soil erosion,
and sedimentation, and nutrient loss 
14 from farmland, including grants to Soil and Water 
15 Conservation Districts
for conservation practice 
16 cost-share grants and for personnel, educational, and

17 administrative expenses.

18  (2) To establish and protect a system of ecosystems in 
19 public and private
ownership through conservation 
20 easements, incentives to public and private
landowners, 
21 natural resource restoration and preservation, water 
22 quality protection and improvement, land use and watershed 
23 planning, technical assistance and grants, and
land 
24 acquisition provided these mechanisms are all voluntary on 
25 the part of the
landowner and do not involve the use of 
26 eminent domain.

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

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

8  (5) To partner with private landowners and with units 
9 of State, federal, and local government and with 
10 not-for-profit organizations in order to integrate State 
11 and federal programs with Illinois' natural resource 
12 protection and restoration efforts and to meet 
13 requirements to obtain federal and other funds for 
14 conservation or protection of natural resources.
15  (6) To implement the State's Nutrient Loss Reduction 
16 Strategy, including, but not limited to, funding the 
17 resources needed to support the Strategy's Policy Working 
18 Group, cover water quality monitoring in support of 
19 Strategy implementation, prepare a biennial report on the 
20 progress made on the Strategy every 2 years, and provide 
21 cost share funding for nutrient capture projects. 

22 (b) The State Comptroller and State Treasurer shall 
23automatically transfer
on the last day of each month, 
24beginning on September 30, 1995 and ending on
June 30, 2022 
252021,
from the General Revenue Fund to the Partners for 
26Conservation
Fund,
an
amount equal to 1/10 of the amount set 


 
 
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1forth below in fiscal year 1996 and
an amount equal to 1/12 of 
2the amount set forth below in each of the other
specified 
3fiscal years:











































4Fiscal Year Amount
51996$ 3,500,000
61997$ 9,000,000
71998$10,000,000
81999$11,000,000
92000$12,500,000
102001 through 2004$14,000,000
112005
$7,000,000
122006
$11,000,000

132007
$0

142008 through 2011
$14,000,000

152012 $12,200,000 
162013 through 2017 $14,000,000
172018 $1,500,000 
182019 $14,000,000 
192020 $7,500,000 
202021 through 2022 $14,000,000 
21 (c) The State Comptroller and State Treasurer shall 
22automatically transfer on the last day of each month beginning 
23on July 31, 2021 and ending June 30, 2022, from the 
24Environmental Protection Permit and Inspection Fund to the 
25Partners for Conservation Fund, an amount equal to 1/12 of 
26$4,135,000. Notwithstanding any other provision of law to the 
 
 
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1contrary and in addition to any other transfers that may be 
2provided for by law, on the last day of each month beginning on 
3July 31, 2006 and ending on June 30, 2007, or as soon 
4thereafter as may be practical, the State Comptroller shall 
5direct and the State Treasurer shall transfer $1,000,000 from 
6the Open Space Lands Acquisition and Development Fund to the 
7Partners for Conservation Fund (formerly known as the 
8Conservation 2000 Fund).

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

10Conservation Projects Fund such
bond proceeds and other moneys 
11as may, from time to time, be provided by law.

12(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)


13 (30 ILCS 105/6z-63)
14 Sec. 6z-63. The Professional Services Fund.
15 (a) The Professional Services Fund is created as a 
16revolving fund in the State treasury. The following moneys 
17shall be deposited into the Fund:
18  (1) amounts authorized for transfer to the Fund from 
19 the General Revenue Fund and other State funds (except for 
20 funds classified by the Comptroller as federal trust funds 
21 or State trust funds) pursuant to State law or Executive 
22 Order;
23  (2) federal funds received by the Department of 
24 Central Management Services (the "Department") as a result 
25 of expenditures from the Fund;
 
 
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1  (3) interest earned on moneys in the Fund; and
2  (4) receipts or inter-fund transfers resulting from 
3 billings issued by the Department to State agencies for 
4 the cost of professional services rendered by the 
5 Department that are not compensated through the specific 
6 fund transfers authorized by this Section.
7 (b) Moneys in the Fund may be used by the Department for 
8reimbursement or payment for:
9  (1) providing professional services to State agencies 
10 or other State entities;
11  (2) rendering other services to State agencies at the 
12 Governor's direction or to other State entities upon 
13 agreement between the Director of Central Management 
14 Services and the appropriate official or governing body of 
15 the other State entity; or
16  (3) providing for payment of administrative and other 
17 expenses incurred by the Department in providing 
18 professional services.
19 Beginning in fiscal year 2021, moneys in the Fund may also 
20be appropriated to and used by the Executive Ethics Commission 
21for oversight and administration of the eProcurement system 
22known as BidBuy, and by the Chief Procurement Officer 
23appointed under paragraph (4) of subsection (a) of Section 
2410-20 of the Illinois Procurement Code for the general 
25services and operation of the BidBuy system previously 
26administered by the Department. 
 
 
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1 Beginning in fiscal year 2022, moneys in the Fund may also 
2be appropriated to and used by the Commission on Equity and 
3Inclusion for its operating and administrative expenses 
4related to the Business Enterprise Program, previously 
5administered by the Department. 
6 (c) State agencies or other State entities may direct the 
7Comptroller to process inter-fund
transfers or make payment 
8through the voucher and warrant process to the Professional 
9Services Fund in satisfaction of billings issued under 
10subsection (a) of this Section.
11 (d) Reconciliation. For the fiscal year beginning on July 
121, 2004 only, the Director of Central Management Services (the 
13"Director") shall order that each State agency's payments and 
14transfers made to the Fund be reconciled with actual Fund 
15costs for professional services provided by the Department on 
16no less than an annual basis. The Director may require reports 
17from State agencies as deemed necessary to perform this 
18reconciliation.
19 (e) (Blank).
20 (e-5) (Blank).

21 (e-7) (Blank).
22 (e-10) (Blank).

23 (e-15) (Blank).

24 (e-20) (Blank). 
25 (e-25) (Blank). 
26 (e-30) (Blank). 
 
 
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1 (e-35) (Blank).
2 (e-40) (Blank).
3 (e-45) (Blank). 
4 (e-50) (Blank).
5 (f) The term "professional services" means services 
6rendered on behalf of State agencies and other State entities

7pursuant to Section 405-293 of the Department of Central 
8Management Services Law of the Civil Administrative Code of 
9Illinois.

10(Source: P.A. 101-636, eff. 6-10-20.)

11 (30 ILCS 105/6z-70)
12 Sec. 6z-70. The Secretary of State Identification Security 
13and Theft Prevention Fund.
14 (a) The Secretary of State Identification Security and 
15Theft Prevention Fund is created as a special fund in the State 
16treasury. The Fund shall consist of any fund transfers, 
17grants, fees, or moneys from other sources received for the 
18purpose of funding identification security and theft 
19prevention measures. 
20 (b) All moneys in the Secretary of State Identification 
21Security and Theft Prevention Fund shall be used, subject to 
22appropriation, for any costs related to implementing 
23identification security and theft prevention measures. 
24 (c) (Blank). 

25 (d) (Blank).
 
 
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1 (e) (Blank). 
2 (f) (Blank).
3 (g) (Blank). 
4 (h) (Blank). 
5 (i) (Blank).
6 (j) (Blank).
7 (k) (Blank).
8 (l) (Blank). Notwithstanding any other provision of State 
9law to the contrary, on or after July 1, 2019, and until June 
1030, 2020, in addition to any other transfers that may be 
11provided for by law, at the direction of and upon notification 
12of the Secretary of State, the State Comptroller shall direct 
13and the State Treasurer shall transfer amounts into the 
14Secretary of State Identification Security and Theft 
15Prevention Fund from the designated funds not exceeding the 
16following totals: 
17 Division of Corporations Registered Limited 
18  Liability Partnership 
19 Fund....................$287,000 
20 Securities Investors Education 
21 Fund.............$1,500,000 
22 Department of Business Services 
23  Special Operations 
24 Fund.....................$3,000,000 
25 Securities Audit and Enforcement 
26 Fund...........$3,500,000 
 
 
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1 (m) Notwithstanding any other provision of State law to 
2the contrary, on or after July 1, 2020, and until June 30, 
32021, in addition to any other transfers that may be provided 
4for by law, at the direction of and upon notification of the 
5Secretary of State, the State Comptroller shall direct and the 
6State Treasurer shall transfer amounts into the Secretary of 
7State Identification Security and Theft Prevention Fund from 
8the designated funds not exceeding the following totals: 
9 Division of Corporations Registered Limited 
10  Liability Partnership Fund..................$287,000 
11 Securities Investors Education Fund
12...................... .............$1,500,000 
13 Department of Business Services Special 
14  Operations Fund...........................$4,500,000 
15 Securities Audit and Enforcement Fund.........$5,000,000 
16 Corporate Franchise Tax Refund Fund...........$3,000,000 
17 (n) Notwithstanding any other provision of State law to 
18the contrary, on or after July 1, 2021, and until June 30, 
192022, in addition to any other transfers that may be provided 
20for by law, at the direction of and upon notification of the 
21Secretary of State, the State Comptroller shall direct and the 
22State Treasurer shall transfer amounts into the Secretary of 
23State Identification Security and Theft Prevention Fund from 
24the designated funds not exceeding the following totals: 
25 Division of Corporations Registered Limited 
26  Liability Partnership Fund...................$287,000 
 
 
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1 Securities Investors Education Fund............$1,500,000 
2 Department of Business Services Special 
3  Operations Fund............................$4,500,000 
4 Securities Audit and Enforcement Fund..........$5,000,000 
5 Corporate Franchise Tax Refund Fund............$3,000,000 
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
7101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)

8 (30 ILCS 105/6z-77)
9 Sec. 6z-77. The Capital Projects Fund. The Capital 
10Projects Fund is created as a special fund in the State 
11Treasury. The State Comptroller and State Treasurer shall 
12transfer from the Capital Projects Fund to the General Revenue 
13Fund $61,294,550 on October 1, 2009, $122,589,100 on January 
141, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1, 
152010, and on July 1 and January 1 of each year thereafter, the 
16State Comptroller and State Treasurer shall transfer the sum 
17of $122,589,100 from the Capital Projects Fund to the General 
18Revenue Fund. In Fiscal Year 2022 only, the State Comptroller 
19and State Treasurer shall transfer up to $40,000,000 of sports 
20wagering revenues from the Capital Projects Fund to the 
21Rebuild Illinois Projects Fund in one or more transfers as 
22directed by the Governor. Subject to appropriation, the 
23Capital Projects Fund may be used only for capital projects 
24and the payment of debt service on bonds issued for capital 
25projects. All interest earned on moneys in the Fund shall be 
 
 
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1deposited into the Fund. The Fund shall not be subject to 
2administrative charges or chargebacks, such as but not limited 
3to those authorized under Section 8h.

4(Source: P.A. 96-34, eff. 7-13-09.)

5 (30 ILCS 105/6z-82)
6 Sec. 6z-82. State Police Operations Assistance Fund.
7 (a) There is created in the State treasury a special fund 
8known as the State Police Operations Assistance Fund. The Fund 
9shall receive revenue under the Criminal and Traffic 
10Assessment Act. The Fund may also receive revenue from grants, 
11donations, appropriations, and any other legal source.
12 (b) The Department of State Police may use moneys in the 
13Fund to finance any of its lawful purposes or functions.
14 (c) Expenditures may be made from the Fund only as 
15appropriated by the General Assembly by law.
16 (d) Investment income that is attributable to the 
17investment of moneys in the Fund shall be retained in the Fund 
18for the uses specified in this Section. 
19 (e) The State Police Operations Assistance Fund shall not 
20be subject to administrative chargebacks. 

21 (f) (Blank). Notwithstanding any other provision of State 
22law to the contrary, on or after July 1, 2012, and until June 
2330, 2013, in addition to any other transfers that may be 
24provided for by law, at the direction of and upon notification 
25from the Director of State Police, the State Comptroller shall 
 
 
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1direct and the State Treasurer shall transfer amounts into the 
2State Police Operations Assistance Fund from the designated 
3funds not exceeding the following totals: 
4 State Police Vehicle Fund......................$2,250,000 
5 State Police Wireless Service 
6  Emergency Fund.............................$2,500,000 
7 State Police Services Fund.....................$3,500,000 
8 (g) Notwithstanding any other provision of State law to 
9the contrary, on or after July 1, 2021, in addition to any 
10other transfers that may be provided for by law, at the 
11direction of and upon notification from the Director of State 
12Police, the State Comptroller shall direct and the State 
13Treasurer shall transfer amounts not exceeding $7,000,000 into 
14the State Police Operations Assistance Fund from the State 
15Police Services Fund. 
16(Source: P.A. 100-987, eff. 7-1-19.)

17 (30 ILCS 105/6z-100)
18 (Section scheduled to be repealed on July 1, 2021)
19 Sec. 6z-100. Capital Development Board Revolving Fund; 
20payments into and use. All monies received by the Capital 
21Development Board for publications or copies issued by the 
22Board, and all monies received for contract administration 
23fees, charges, or reimbursements owing to the Board shall be 
24deposited into a special fund known as the Capital Development 
25Board Revolving Fund, which is hereby created in the State 
 
 
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1treasury. The monies in this Fund shall be used by the Capital 
2Development Board, as appropriated, for expenditures for 
3personal services, retirement, social security, contractual 
4services, legal services, travel, commodities, printing, 
5equipment, electronic data processing, or telecommunications. 
6For fiscal year 2021 and thereafter, the monies in this Fund 
7may also be appropriated to and used by the Executive Ethics 
8Commission for oversight and administration of the Chief 
9Procurement Officer appointed under paragraph (1) of 
10subsection (a) of Section 10-20 of the Illinois Procurement 
11Code responsible for capital procurement. Unexpended moneys in 
12the Fund shall not be transferred or allocated by the 
13Comptroller or Treasurer to any other fund, nor shall the 
14Governor authorize the transfer or allocation of those moneys 
15to any other fund. This Section is repealed July 1, 2022 2021.

16(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
17101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff. 
186-26-20.)

19 (30 ILCS 105/6z-121)
20 Sec. 6z-121. State Coronavirus Urgent Remediation 
21Emergency Fund.
22 (a) The State Coronavirus Urgent Remediation Emergency 
23(State CURE) Fund is created as a federal trust fund within the 
24State treasury. The State CURE Fund shall be held separate and 
25apart from all other funds in the State treasury. The State 
 
 
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1CURE Fund is established: (1) to receive, directly or 
2indirectly, federal funds from the Coronavirus Relief Fund in 
3accordance with Section 5001 of the federal Coronavirus Aid, 
4Relief, and Economic Security (CARES) Act, the Coronavirus 
5State Fiscal Recovery Fund in accordance with Section 9901 of 
6the American Rescue Plan Act of 2021, or from any other federal 
7fund pursuant to any other provision of the American Rescue 
8Plan Act of 2021 or any other federal law; and (2) to provide 
9for the transfer, distribution and expenditure of such federal 
10funds as permitted in the federal Coronavirus Aid, Relief, and 
11Economic Security (CARES) Act, the American Rescue Plan Act of 
122021, and related federal guidance or any other federal law, 
13and as authorized by this Section.
14 (b) Federal funds received by the State from the 
15Coronavirus Relief Fund in accordance with Section 5001 of the 
16federal Coronavirus Aid, Relief, and Economic Security (CARES) 
17Act, the Coronavirus State Fiscal Recovery Fund in accordance 
18with Section 9901 of the American Rescue Plan Act of 2021, or 
19any other federal funds received pursuant to the American 
20Rescue Plan Act of 2021 or any other federal law, may be 
21deposited, directly or indirectly, into the State CURE Fund.
22 (c) Funds in the State CURE Fund may be expended, subject 
23to appropriation, directly for purposes permitted under the 
24federal law and related federal guidance governing the use of 
25such funds, which may include without limitation purposes 
26permitted in Section 5001 of the CARES Act and Sections 3201, 
 
 
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13206, and 9901 of the American Rescue Plan Act of 2021. All 
2federal funds received into the State CURE Fund from the 
3Coronavirus Relief Fund, the Coronavirus State Fiscal Recovery 
4Fund, or any other source under the American Rescue Plan Act of 
52021, may be transferred or expended by the Illinois Emergency 
6Management Agency at the direction of the Governor for the 
7specific purposes permitted by the federal Coronavirus Aid, 
8Relief, and Economic Security (CARES) Act, the American Rescue 
9Plan Act of 2021, any related regulations or federal guidance, 
10and any terms and conditions of the federal awards received by 
11the State thereunder. The State Comptroller shall direct and 
12the State Treasurer shall transfer, as directed by the 
13Governor in writing, a portion of the federal funds received 
14from the Coronavirus Relief Fund or from any other federal 
15fund pursuant to any other provision of federal law may be 
16transferred to the Local Coronavirus Urgent Remediation 
17Emergency (Local CURE) Fund from time to time for the 
18provision and administration of grants to units of local 
19government as permitted by the federal Coronavirus Aid, 
20Relief, and Economic Security (CARES) Act, any related federal 
21guidance, and any other additional federal law that may 
22provide authorization. The State Comptroller shall direct and 
23the State Treasurer shall transfer amounts, as directed by the 
24Governor in writing, from the State CURE Fund to the Essential 
25Government Services Support Fund to be used for the provision 
26of government services as permitted under Section 602(c)(1)(C) 
 
 
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1of the Social Security Act as enacted by Section 9901 of the 
2American Rescue Plan Act and related federal guidance. Funds 
3in the State CURE Fund also may be transferred to other funds 
4in the State treasury as reimbursement for expenditures made 
5from such other funds if the expenditures are eligible for 
6federal reimbursement under Section 5001 of the federal 
7Coronavirus Aid, Relief, and Economic Security (CARES) Act, 
8the relevant provisions of the American Rescue Plan Act of 
92021, or any and related federal guidance. Funds in the State 
10CURE Fund also may be expended directly on expenditures 
11eligible for federal reimbursement under Section 5001 of the 
12federal Coronavirus Aid, Relief, and Economic Security (CARES) 
13Act and related federal guidance.
14 (d) Once the General Assembly has enacted appropriations 
15from the State CURE Fund, the expenditure of funds from the 
16State CURE Fund shall be subject to appropriation by the 
17General Assembly, and shall be administered by the Illinois 
18Emergency Management Agency at the direction of the Governor. 
19The Illinois Emergency Management Agency, and other agencies 
20as named in appropriations, shall transfer, distribute or 
21expend the funds. The State Comptroller shall direct and the 
22State Treasurer shall transfer funds in the State CURE Fund to 
23other funds in the State treasury as reimbursement for 
24expenditures made from such other funds if the expenditures 
25are eligible for federal reimbursement under Section 5001 of 
26the federal Coronavirus Aid, Relief, and Economic Security 
 
 
10200SB2017ham002- 23 -LRB102 16155 JWD 27453 a


1(CARES) Act, the relevant provisions of the American Rescue 
2Plan Act of 2021, or any and related federal guidance, as 
3directed in writing by the Governor. Additional funds that may 
4be received from the federal government from legislation 
5enacted in response to the impact of Coronavirus Disease 2019, 
6including fiscal stabilization payments that replace revenues 
7lost due to Coronavirus Disease 2019, The State Comptroller 
8may direct and the State Treasurer shall transfer in the 
9manner authorized or required by any related federal guidance, 
10as directed in writing by the Governor.
11 (e) Unexpended funds in the State CURE Fund shall be paid 
12back to the federal government at the direction of the 
13Governor.

14 (f) In addition to any other transfers that may be 
15provided for by law, at the direction of the Governor, the 
16State Comptroller shall direct and the State Treasurer shall 
17transfer the sum of $24,523,000 from the State CURE Fund to the 
18Chicago Travel Industry Promotion Fund.
19 (g) In addition to any other transfers that may be 
20provided for by law, at the direction of the Governor, the 
21State Comptroller shall direct and the State Treasurer shall 
22transfer the sum of $30,000,000 from the State CURE Fund to the 
23Metropolitan Pier and Exposition Authority Incentive Fund.
24 (h) In addition to any other transfers that may be 
25provided for by law, at the direction of the Governor, the 
26State Comptroller shall direct and the State Treasurer shall 
 
 
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1transfer the sum of $45,180,000 from the State CURE Fund to the 
2Local Tourism Fund. 
3(Source: P.A. 101-636, eff. 6-10-20.)

4 (30 ILCS 105/6z-122)
5 Sec. 6z-122. Local Coronavirus Urgent Remediation 
6Emergency Fund.
7 (a) The Local Coronavirus Urgent Remediation Emergency 
8Fund, or Local CURE Fund, is created as a federal trust fund 
9within the State treasury. The Local CURE Fund shall be held 
10separate and apart from all other funds of the State. The Local 
11CURE Fund is established: (1) to receive transfers from either 
12the Disaster Response and Recovery Fund or the State 
13Coronavirus Urgent Remediation Emergency (State CURE) Fund of 
14federal funds received by the State from the Coronavirus 
15Relief Fund in accordance with Section 5001 of the federal 
16Coronavirus Aid, Relief, and Economic Security (CARES) Act or 
17pursuant to any other provision of federal law; and (2) to 
18provide for the administration and payment of grants and 
19expense reimbursements to units of local government as 
20permitted in the federal Coronavirus Aid, Relief, and Economic 
21Security (CARES) Act and related federal guidance, as 
22authorized by this Section, and as authorized in the 
23Department of Commerce and Economic Opportunity Act.
24 (b) A portion of the funds received into either the 
25Disaster Response and Recovery Fund or the State CURE Fund 
 
 
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1from the Coronavirus Relief Fund in accordance with Section 
25001 of the federal Coronavirus Aid, Relief, and Economic 
3Security (CARES) Act may be transferred into the Local CURE 
4Fund from time to time. Such funds transferred to the Local 
5CURE Fund may be used by the Department of Commerce and 
6Economic Opportunity only to provide for the awarding and 
7administration and payment of grants and expense 
8reimbursements to units of local government for the specific 
9purposes permitted by the federal Coronavirus Aid, Relief, and 
10Economic Security (CARES) Act and any related federal 
11guidance, the terms and conditions of the federal awards 
12through which the funds are received by the State, in 
13accordance with the procedures established in this Section, 
14and as authorized in the Department of Commerce and Economic 
15Opportunity Act.
16 (c) Unless federal guidance expands the authorized uses, 
17the funds received by units of local government from the Local 
18CURE Fund may be used only to cover the costs of the units of 
19local government that (1) are necessary expenditures incurred 
20due to the public health emergency caused by the Coronavirus 
21Disease 2019, (2) were not accounted for in the budget of the 
22State or unit of local government most recently approved as of 
23March 27, 2020: and are incurred on or after March 1, 2020 and 
24before December 31, 2021 2020; however, if new federal 
25guidance or new federal law expands authorized uses or extends 
26the covered period, then the funds may be used for any other 
 
 
10200SB2017ham002- 26 -LRB102 16155 JWD 27453 a


1permitted purposes throughout the covered period.
2 (d) The expenditure of funds from the Local CURE Fund 
3shall be subject to appropriation by the General Assembly.
4 (d-5) In addition to the purposes described in subsection 
5(a), the Local CURE Fund may receive, directly or indirectly, 
6federal funds from the Coronavirus Local Fiscal Recovery Fund 
7in accordance with Section 9901 of the American Rescue Plan 
8Act of 2021 in order to provide payments to units of local 
9government as directed by Section 9901 of the American Rescue 
10Plan Act of 2021 and related federal guidance. Such moneys on 
11deposit in the Local CURE Fund shall be paid to units of local 
12government in accordance with Section 9901 of the American 
13Rescue Plan Act of 2021 and as directed by federal guidance on 
14a continuing basis by the Department of Revenue, in 
15cooperation with the Department of Commerce and Economic 
16Opportunity and as instructed by the Governor. 
17 (e) Unexpended funds in the Local CURE Fund shall be 
18transferred or paid back to the State CURE Fund or to the 
19federal government at the direction of the Governor.

20(Source: P.A. 101-636, eff. 6-10-20.)

21 (30 ILCS 105/6z-128 new)
22 Sec. 6z-128. Essential Government Services Support Fund.
23 (a) The Essential Government Services Support Fund (the 
24EGSS Fund) is created as a federal trust fund within the State 
25treasury. The EGSS Fund is established: (1) to receive, 
 
 
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1directly or indirectly, federal funds from the Coronavirus 
2State Fiscal Recovery Fund in accordance with Section 9901 of 
3the federal American Rescue Plan Act of 2021; and (2) to 
4provide for the use of such funds for purposes permitted by 
5Section 9901 of the American Rescue Plan Act of 2021, 
6including the provision of government services as permitted 
7under Section 602(c)(1)(C) of the Social Security Act as 
8enacted by Section 9901 of the American Rescue Plan Act of 
92021, and as authorized by this Section.
10 (b) Federal funds received by the State from the 
11Coronavirus State Fiscal Recovery Fund in accordance with 
12Section 9901 of the American Rescue Plan Act of 2021 may be 
13deposited, directly or indirectly, into the EGSS Fund.
14 (c) The EGSS Fund shall be subject to appropriation by the 
15General Assembly. The fund shall be administered by the 
16Illinois Emergency Management Agency at the direction of the 
17Governor. The Illinois Emergency Management Agency, and other 
18agencies as named in appropriations, shall transfer, 
19distribute or expend the funds. Funds in the EGSS Fund may be 
20expended, subject to appropriation, directly for purposes 
21permitted under Section 9901 of the American Rescue Plan Act 
22of 2021 and related federal guidance governing the use of such 
23funds, including the provision of government services as 
24permitted under Section 602(c)(1)(C) of the Social Security 
25Act as enacted by Section 9901 of the American Rescue Plan Act 
26of 2021.
 
 
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1 (d) All funds received, directly or indirectly, into the 
2EGSS Fund from the Coronavirus State Fiscal Recovery Fund may 
3be transferred or expended at the direction of the Governor 
4for the specific purposes permitted under Section 9901 of the 
5American Rescue Plan Act of 2021 and any related federal 
6guidance.
The State Comptroller shall direct and the State 
7Treasurer shall transfer from time to time, as directed by the 
8Governor in writing, any of the funds in the EGSS Fund to the 
9General Revenue Fund or other funds in the State treasury as 
10needed for expenditures, or as reimbursement for expenditures 
11made, from such other funds for permitted purposes under 
12Section 9901 of the American Rescue Plan Act of 2021, 
13including the provision of government services.
14 (e) Unexpended funds in the EGSS Fund shall be paid back to 
15the federal government at the direction of the Governor.

16 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
17 Sec. 8.3. Money in the Road Fund shall, if and when the 
18State of
Illinois incurs any bonded indebtedness for the 
19construction of
permanent highways, be set aside and used for 
20the purpose of paying and
discharging annually the principal 
21and interest on that bonded
indebtedness then due and payable, 
22and for no other purpose. The
surplus, if any, in the Road Fund 
23after the payment of principal and
interest on that bonded 
24indebtedness then annually due shall be used as
follows:
25  first -- to pay the cost of administration of Chapters 
 
 
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1 2 through 10 of
the Illinois Vehicle Code, except the cost 
2 of administration of Articles I and
II of Chapter 3 of that 
3 Code, and to pay the costs of the Executive Ethics 
4 Commission for oversight and administration of the Chief 
5 Procurement Officer appointed under paragraph (2) of 
6 subsection (a) of Section 10-20 of the Illinois 
7 Procurement Code for transportation; and
8  secondly -- for expenses of the Department of 
9 Transportation for
construction, reconstruction, 
10 improvement, repair, maintenance,
operation, and 
11 administration of highways in accordance with the

12 provisions of laws relating thereto, or for any purpose 
13 related or
incident to and connected therewith, including 
14 the separation of grades
of those highways with railroads 
15 and with highways and including the
payment of awards made 
16 by the Illinois Workers' Compensation Commission under the 
17 terms of
the Workers' Compensation Act or Workers' 
18 Occupational Diseases Act for
injury or death of an 
19 employee of the Division of Highways in the
Department of 
20 Transportation; or for the acquisition of land and the

21 erection of buildings for highway purposes, including the 
22 acquisition of
highway right-of-way or for investigations 
23 to determine the reasonably
anticipated future highway 
24 needs; or for making of surveys, plans,
specifications and 
25 estimates for and in the construction and maintenance
of 
26 flight strips and of highways necessary to provide access 
 
 
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1 to military
and naval reservations, to defense industries 
2 and defense-industry
sites, and to the sources of raw 
3 materials and for replacing existing
highways and highway 
4 connections shut off from general public use at
military 
5 and naval reservations and defense-industry sites, or for 
6 the
purchase of right-of-way, except that the State shall 
7 be reimbursed in
full for any expense incurred in building 
8 the flight strips; or for the
operating and maintaining of 
9 highway garages; or for patrolling and
policing the public 
10 highways and conserving the peace; or for the operating 
11 expenses of the Department relating to the administration 
12 of public transportation programs; or, during fiscal year 
13 2020 only, for the purposes of a grant not to exceed 
14 $8,394,800 to the Regional Transportation Authority on 
15 behalf of PACE for the purpose of ADA/Para-transit 
16 expenses; or, during fiscal year 2021 only, for the 
17 purposes of a grant not to exceed $8,394,800 to the 
18 Regional Transportation Authority on behalf of PACE for 
19 the purpose of ADA/Para-transit expenses; or, during 
20 fiscal year 2022 only, for the purposes of a grant not to 
21 exceed $8,394,800 to the Regional Transportation Authority 
22 on behalf of PACE for the purpose of ADA/Para-transit 
23 expenses; or for any of
those purposes or any other 
24 purpose that may be provided by law.
25 Appropriations for any of those purposes are payable from 
26the Road
Fund. Appropriations may also be made from the Road 
 
 
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1Fund for the
administrative expenses of any State agency that 
2are related to motor
vehicles or arise from the use of motor 
3vehicles.
4 Beginning with fiscal year 1980 and thereafter, no Road 
5Fund monies
shall be appropriated to the following Departments 
6or agencies of State
government for administration, grants, or 
7operations; but this
limitation is not a restriction upon 
8appropriating for those purposes any
Road Fund monies that are 
9eligible for federal reimbursement:
10  1. Department of Public Health;
11  2. Department of Transportation, only with respect to 
12 subsidies for
one-half fare Student Transportation and 
13 Reduced Fare for Elderly, except fiscal year 2020 only 
14 when no more than $17,570,000 may be expended and except 
15 fiscal year 2021 only when no more than $17,570,000 may be 
16 expended and except fiscal year 2022 only when no more 
17 than $17,570,000 may be expended;
18  3. Department of Central Management
Services, except 
19 for expenditures
incurred for group insurance premiums of 
20 appropriate personnel;
21  4. Judicial Systems and Agencies.
22 Beginning with fiscal year 1981 and thereafter, no Road 
23Fund monies
shall be appropriated to the following Departments 
24or agencies of State
government for administration, grants, or 
25operations; but this
limitation is not a restriction upon 
26appropriating for those purposes any
Road Fund monies that are 
 
 
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1eligible for federal reimbursement:
2  1. Department of State Police, except for expenditures 
3 with
respect to the Division of Operations;
4  2. Department of Transportation, only with respect to 
5 Intercity Rail
Subsidies, except fiscal year 2020 only 
6 when no more than $50,000,000 may be expended and except 
7 fiscal year 2021 only when no more than $50,000,000 may be 
8 expended and except fiscal year 2022 only when no more 
9 than $50,000,000 may be expended, and Rail Freight 
10 Services.
11 Beginning with fiscal year 1982 and thereafter, no Road 
12Fund monies
shall be appropriated to the following Departments 
13or agencies of State
government for administration, grants, or 
14operations; but this
limitation is not a restriction upon 
15appropriating for those purposes any
Road Fund monies that are 
16eligible for federal reimbursement: Department
of Central 
17Management Services, except for awards made by
the Illinois 
18Workers' Compensation Commission under the terms of the 
19Workers' Compensation Act
or Workers' Occupational Diseases 
20Act for injury or death of an employee of
the Division of 
21Highways in the Department of Transportation.
22 Beginning with fiscal year 1984 and thereafter, no Road 
23Fund monies
shall be appropriated to the following Departments 
24or agencies of State
government for administration, grants, or 
25operations; but this
limitation is not a restriction upon 
26appropriating for those purposes any
Road Fund monies that are 
 
 
10200SB2017ham002- 33 -LRB102 16155 JWD 27453 a


1eligible for federal reimbursement:
2  1. Department of State Police, except not more than 
3 40% of the
funds appropriated for the Division of 
4 Operations;
5  2. State Officers.
6 Beginning with fiscal year 1984 and thereafter, no Road 
7Fund monies
shall be appropriated to any Department or agency 
8of State government
for administration, grants, or operations 
9except as provided hereafter;
but this limitation is not a 
10restriction upon appropriating for those
purposes any Road 
11Fund monies that are eligible for federal
reimbursement. It 
12shall not be lawful to circumvent the above
appropriation 
13limitations by governmental reorganization or other
methods. 
14Appropriations shall be made from the Road Fund only in

15accordance with the provisions of this Section.
16 Money in the Road Fund shall, if and when the State of 
17Illinois
incurs any bonded indebtedness for the construction 
18of permanent
highways, be set aside and used for the purpose of 
19paying and
discharging during each fiscal year the principal 
20and interest on that
bonded indebtedness as it becomes due and 
21payable as provided in the
Transportation Bond Act, and for no 
22other
purpose. The surplus, if any, in the Road Fund after the 
23payment of
principal and interest on that bonded indebtedness 
24then annually due
shall be used as follows:
25  first -- to pay the cost of administration of Chapters 
26 2 through 10
of the Illinois Vehicle Code; and
 
 
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1  secondly -- no Road Fund monies derived from fees, 
2 excises, or
license taxes relating to registration, 
3 operation and use of vehicles on
public highways or to 
4 fuels used for the propulsion of those vehicles,
shall be 
5 appropriated or expended other than for costs of 
6 administering
the laws imposing those fees, excises, and 
7 license taxes, statutory
refunds and adjustments allowed 
8 thereunder, administrative costs of the
Department of 
9 Transportation, including, but not limited to, the 
10 operating expenses of the Department relating to the 
11 administration of public transportation programs, payment 
12 of debts and liabilities incurred
in construction and 
13 reconstruction of public highways and bridges,
acquisition 
14 of rights-of-way for and the cost of construction,

15 reconstruction, maintenance, repair, and operation of 
16 public highways and
bridges under the direction and 
17 supervision of the State, political
subdivision, or 
18 municipality collecting those monies, or during fiscal 
19 year 2020 only for the purposes of a grant not to exceed 
20 $8,394,800 to the Regional Transportation Authority on 
21 behalf of PACE for the purpose of ADA/Para-transit 
22 expenses, or during fiscal year 2021 only for the purposes 
23 of a grant not to exceed $8,394,800 to the Regional 
24 Transportation Authority on behalf of PACE for the purpose 
25 of ADA/Para-transit expenses, or during fiscal year 2022 
26 only for the purposes of a grant not to exceed $8,394,800 
 
 
10200SB2017ham002- 35 -LRB102 16155 JWD 27453 a


1 to the Regional Transportation Authority on behalf of PACE 
2 for the purpose of ADA/Para-transit expenses, and the 
3 costs for
patrolling and policing the public highways (by 
4 State, political
subdivision, or municipality collecting 
5 that money) for enforcement of
traffic laws. The 
6 separation of grades of such highways with railroads
and 
7 costs associated with protection of at-grade highway and 
8 railroad
crossing shall also be permissible.
9 Appropriations for any of such purposes are payable from 
10the Road
Fund or the Grade Crossing Protection Fund as 
11provided in Section 8 of
the Motor Fuel Tax Law.
12 Except as provided in this paragraph, beginning with 
13fiscal year 1991 and
thereafter, no Road Fund monies
shall be 
14appropriated to the Department of State Police for the 
15purposes of
this Section in excess of its total fiscal year 
161990 Road Fund
appropriations for those purposes unless 
17otherwise provided in Section 5g of
this Act.
For fiscal years 
182003,
2004, 2005, 2006, and 2007 only, no Road Fund monies 
19shall
be appropriated to the
Department of State Police for 
20the purposes of this Section in excess of
$97,310,000.
For 
21fiscal year 2008 only, no Road
Fund monies shall be 
22appropriated to the Department of State Police for the 
23purposes of
this Section in excess of $106,100,000. For fiscal 
24year 2009 only, no Road Fund monies shall be appropriated to 
25the Department of State Police for the purposes of this 
26Section in excess of $114,700,000. Beginning in fiscal year 
 
 
10200SB2017ham002- 36 -LRB102 16155 JWD 27453 a


12010, no road fund moneys shall be appropriated to the 
2Department of State Police. It shall not be lawful to 
3circumvent this limitation on
appropriations by governmental 
4reorganization or other methods unless
otherwise provided in 
5Section 5g of this Act.
6 In fiscal year 1994, no Road Fund monies shall be 
7appropriated
to the
Secretary of State for the purposes of 
8this Section in excess of the total
fiscal year 1991 Road Fund 
9appropriations to the Secretary of State for
those purposes, 
10plus $9,800,000. It
shall not be
lawful to circumvent
this 
11limitation on appropriations by governmental reorganization or 
12other
method.
13 Beginning with fiscal year 1995 and thereafter, no Road 
14Fund
monies
shall be appropriated to the Secretary of State 
15for the purposes of this
Section in excess of the total fiscal 
16year 1994 Road Fund
appropriations to
the Secretary of State 
17for those purposes. It shall not be lawful to
circumvent this 
18limitation on appropriations by governmental reorganization
or 
19other methods.
20 Beginning with fiscal year 2000, total Road Fund 
21appropriations to the
Secretary of State for the purposes of 
22this Section shall not exceed the
amounts specified for the 
23following fiscal years:
24 Fiscal Year 2000$80,500,000;
25 Fiscal Year 2001$80,500,000;
26 Fiscal Year 2002$80,500,000;
 
 
10200SB2017ham002- 37 -LRB102 16155 JWD 27453 a


1 Fiscal Year 2003$130,500,000;
2 Fiscal Year 2004$130,500,000;
3 Fiscal Year 2005$130,500,000;

4 Fiscal Year 2006
$130,500,000;

5 Fiscal Year 2007
$130,500,000;

6 Fiscal Year 2008$130,500,000; 
7 Fiscal Year 2009 $130,500,000. 
8 For fiscal year 2010, no road fund moneys shall be 
9appropriated to the Secretary of State. 
10 Beginning in fiscal year 2011, moneys in the Road Fund 
11shall be appropriated to the Secretary of State for the 
12exclusive purpose of paying refunds due to overpayment of fees 
13related to Chapter 3 of the Illinois Vehicle Code unless 
14otherwise provided for by law. 
15 It shall not be lawful to circumvent this limitation on 
16appropriations by
governmental reorganization or other 
17methods.
18 No new program may be initiated in fiscal year 1991 and

19thereafter that is not consistent with the limitations imposed 
20by this
Section for fiscal year 1984 and thereafter, insofar 
21as appropriation of
Road Fund monies is concerned.
22 Nothing in this Section prohibits transfers from the Road 
23Fund to the
State Construction Account Fund under Section 5e 
24of this Act; nor to the
General Revenue Fund, as authorized by 
25Public Act 93-25.
26 The additional amounts authorized for expenditure in this 
 
 
10200SB2017ham002- 38 -LRB102 16155 JWD 27453 a


1Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

2shall be repaid to the Road Fund
from the General Revenue Fund 
3in the next succeeding fiscal year that the
General Revenue 
4Fund has a positive budgetary balance, as determined by

5generally accepted accounting principles applicable to 
6government.
7 The additional amounts authorized for expenditure by the 
8Secretary of State
and
the Department of State Police in this 
9Section by Public Act 94-91 shall be repaid to the Road Fund 
10from the General Revenue Fund in the
next
succeeding fiscal 
11year that the General Revenue Fund has a positive budgetary

12balance,
as determined by generally accepted accounting 
13principles applicable to
government.
14(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
15100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 
166-10-20.)



17 (30 ILCS 105/8.12)
 (from Ch. 127, par. 144.12)


18 Sec. 8.12. State Pensions Fund. 

19 (a) The moneys in the State Pensions Fund shall be used 
20exclusively
for the administration of the Revised Uniform 
21Unclaimed Property Act and
for the expenses incurred by the 
22Auditor General for administering the provisions of Section 
232-8.1 of the Illinois State Auditing Act and for operational 
24expenses of the Office of the State Treasurer and for the 
25funding of the unfunded liabilities of the designated 
 
 
10200SB2017ham002- 39 -LRB102 16155 JWD 27453 a


1retirement systems. For the purposes of this Section, 
2"operational expenses of the Office of the State Treasurer" 
3includes the acquisition of land and buildings in State fiscal 
4years 2019 and 2020 for use by the Office of the State 
5Treasurer, as well as construction, reconstruction, 
6improvement, repair, and maintenance, in accordance with the 
7provisions of laws relating thereto, of such lands and 
8buildings beginning in State fiscal year 2019 and thereafter. 
9Beginning in State fiscal year 2023 2022, payments to the 
10designated retirement systems under this Section shall be in 
11addition to, and not in lieu of, any State contributions 
12required under the Illinois Pension Code.

13 "Designated retirement systems" means:

14  (1) the State Employees' Retirement System of 
15 Illinois;

16  (2) the Teachers' Retirement System of the State of 
17 Illinois;

18  (3) the State Universities Retirement System;

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

20  (5) the General Assembly Retirement System.

21 (b) Each year the General Assembly may make appropriations 
22from
the State Pensions Fund for the administration of the 
23Revised Uniform
Unclaimed Property Act.

24 (c) As soon as possible after July 30, 2004 (the effective 
25date of Public Act 93-839), the General Assembly shall 
26appropriate from the State Pensions Fund (1) to the State 
 
 
10200SB2017ham002- 40 -LRB102 16155 JWD 27453 a


1Universities Retirement System the amount certified under 
2Section 15-165 during the prior year, (2) to the Judges 
3Retirement System of Illinois the amount certified under 
4Section 18-140 during the prior year, and (3) to the General 
5Assembly Retirement System the amount certified under Section 
62-134 during the prior year as part of the required
State 
7contributions to each of those designated retirement systems. 
8If the amount in the State Pensions Fund does not exceed the 
9sum of the amounts certified in Sections 15-165, 18-140, and 
102-134 by at least $5,000,000, the amount paid to each 
11designated retirement system under this subsection shall be 
12reduced in proportion to the amount certified by each of those 
13designated retirement systems.

14 (c-5) For fiscal years 2006 through 2022 2021, the General 
15Assembly shall appropriate from the State Pensions Fund to the 
16State Universities Retirement System the amount estimated to 
17be available during the fiscal year in the State Pensions 
18Fund; provided, however, that the amounts appropriated under 
19this subsection (c-5) shall not reduce the amount in the State 
20Pensions Fund below $5,000,000.

21 (c-6) For fiscal year 2023 2022 and each fiscal year 
22thereafter, as soon as may be practical after any money is 
23deposited into the State Pensions Fund from the Unclaimed 
24Property Trust Fund, the State Treasurer shall apportion the 
25deposited amount among the designated retirement systems as 
26defined in subsection (a) to reduce their actuarial reserve 
 
 
10200SB2017ham002- 41 -LRB102 16155 JWD 27453 a


1deficiencies. The State Comptroller and State Treasurer shall 
2pay the apportioned amounts to the designated retirement 
3systems to fund the unfunded liabilities of the designated 
4retirement systems. The amount apportioned to each designated 
5retirement system shall constitute a portion of the amount 
6estimated to be available for appropriation from the State 
7Pensions Fund that is the same as that retirement system's 
8portion of the total actual reserve deficiency of the systems, 
9as determined annually by the Governor's Office of Management 
10and Budget at the request of the State Treasurer. The amounts 
11apportioned under this subsection shall not reduce the amount 
12in the State Pensions Fund below $5,000,000. 
13 (d) The
Governor's Office of Management and Budget shall 
14determine the individual and total
reserve deficiencies of the 
15designated retirement systems. For this purpose,
the

16Governor's Office of Management and Budget shall utilize the 
17latest available audit and actuarial
reports of each of the 
18retirement systems and the relevant reports and
statistics of 
19the Public Employee Pension Fund Division of the Department of

20Insurance.

21 (d-1) (Blank).

22 (e) The changes to this Section made by Public Act 88-593 
23shall
first apply to distributions from the Fund for State 
24fiscal year 1996.

25(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; 
26100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff. 
 
 
10200SB2017ham002- 42 -LRB102 16155 JWD 27453 a


16-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)





2 (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)



3 Sec. 8.25-4. 
All moneys in the Illinois Sports Facilities 
4Fund are
allocated to and shall be transferred, appropriated 
5and used only for the
purposes authorized by, and subject to, 
6the limitations and conditions of
this Section.

7 All moneys deposited pursuant to Section 13.1 of "An Act 
8in relation to
State revenue sharing with local governmental 
9entities", as amended, and
all moneys deposited with respect 
10to the $5,000,000 deposit, but not the
additional $8,000,000 
11advance applicable before July 1, 2001, or the
Advance Amount 
12applicable on and after that date, pursuant to Section
6 of 
13"The Hotel
Operators' Occupation Tax Act", as amended, into 
14the Illinois Sports
Facilities Fund shall be credited to the 
15Subsidy Account within the Fund.
All moneys deposited with 
16respect to the additional $8,000,000 advance
applicable before 
17July 1, 2001, or the Advance Amount
applicable on and after 
18that date, but
not the $5,000,000 deposit, pursuant to Section 
196 of "The Hotel Operators'
Occupation Tax Act", as amended, 
20into the Illinois Sports Facilities Fund
shall be credited to 
21the Advance Account within the Fund. All moneys deposited from 
22any transfer pursuant to Section 8g-1 of the State Finance Act 
23shall be credited to the Advance Account within the Fund. 

24 Beginning with fiscal year 1989 and continuing for each 
25fiscal year
thereafter through and including fiscal year 2001, 
 
 
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1no less than 30 days
before the beginning of such fiscal year

2(except as soon as may be practicable after the effective date 
3of this
amendatory Act of 1988 with respect to fiscal year 
41989) the Chairman of
the Illinois Sports Facilities Authority 
5shall certify to the State
Comptroller and the State 
6Treasurer, without taking into account any
revenues or 
7receipts of the Authority, the lesser of (a) $18,000,000 and

8(b) the sum of (i) the amount anticipated to be required by the 
9Authority
during the fiscal year to pay principal of and 
10interest on, and other
payments relating to, its obligations 
11issued or to be issued under Section
13 of the Illinois Sports 
12Facilities Authority Act, including any deposits
required to 
13reserve funds created under any indenture or resolution

14authorizing issuance of the obligations and payments to 
15providers of credit
enhancement, (ii) the amount anticipated 
16to be required by the Authority
during the fiscal year to pay 
17obligations under the provisions of any
management agreement 
18with respect to a facility or facilities owned by the

19Authority or of any assistance agreement with respect to any 
20facility for
which financial assistance is provided under the 
21Illinois Sports Facilities
Authority Act, and to pay other 
22capital and operating expenses of the
Authority
during the 
23fiscal year, including any deposits required to reserve funds

24created for repair and replacement of capital assets and to 
25meet the
obligations of the Authority under any management 
26agreement or assistance
agreement, and (iii) any
amounts under 
 
 
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1(i) and (ii) above remaining unpaid from previous years.

2 Beginning with fiscal year 2002 and continuing for each 
3fiscal year
thereafter, no less than 30 days before the 
4beginning of such fiscal year, the
Chairman of the Illinois 
5Sports Facilities Authority shall certify to the State

6Comptroller and the State Treasurer, without taking into 
7account any revenues
or receipts of the Authority, the lesser 
8of (a) an amount equal to the sum of
the Advance Amount plus 
9$10,000,000 and (b) the sum of (i) the amount
anticipated to be 
10required by the Authority during the fiscal year to pay

11principal of and interest on, and other payments relating to, 
12its obligations
issued or to be issued under Section 13 of the 
13Illinois Sports Facilities
Authority Act, including any 
14deposits required to reserve funds created under
any indenture 
15or resolution authorizing issuance of the obligations and

16payments to providers of credit enhancement, (ii) the amount 
17anticipated to be
required by the Authority during the fiscal 
18year to pay obligations under
the provisions of any management 
19agreement with respect to a facility or
facilities owned by 
20the Authority or any assistance agreement with respect to
any 
21facility for which financial assistance is provided under the 
22Illinois
Sports Facilities Authority Act, and to pay other 
23capital and operating
expenses of the Authority during the 
24fiscal year, including any deposits
required to reserve funds 
25created for repair and replacement of capital assets
and to 
26meet the obligations of the Authority under any management 
 
 
10200SB2017ham002- 45 -LRB102 16155 JWD 27453 a


1agreement or
assistance agreement, and (iii) any amounts under 
2(i) and (ii) above remaining
unpaid from previous years.

3 A copy of any certification made by the Chairman under the

4preceding 2 paragraphs shall be filed with the Governor and 
5the Mayor
of the City of Chicago. The Chairman may file an 
6amended certification
from time to time.

7 Subject to sufficient appropriation by the General 
8Assembly, beginning
with July 1, 1988 and thereafter 
9continuing on the first day of each month
during each fiscal 
10year through and including fiscal year 2001, the
Comptroller 
11shall order paid and the Treasurer
shall pay to the Authority 
12the amount in the Illinois Sports Facilities
Fund until (x) 
13the lesser of $10,000,000 or the amount appropriated for

14payment to the Authority from amounts credited to the Subsidy 
15Account and
(y) the lesser of $8,000,000 or the difference 
16between the amount
appropriated for payment to the Authority 
17during the fiscal year and
$10,000,000 has been paid from 
18amounts credited to the Advance Account.

19 Subject to sufficient appropriation by the General 
20Assembly, beginning with
July 1, 2001, and thereafter 
21continuing on the first day of each month during
each fiscal 
22year thereafter, the Comptroller shall order paid and the 
23Treasurer
shall pay to the Authority the amount in the 
24Illinois Sports Facilities Fund
until (x) the lesser of 
25$10,000,000 or the amount appropriated for payment to
the

26Authority from amounts credited to the Subsidy Account and (y) 
 
 
10200SB2017ham002- 46 -LRB102 16155 JWD 27453 a


1the lesser of
the Advance Amount or the difference between the 
2amount appropriated for
payment to the Authority during the 
3fiscal year and $10,000,000 has been paid
from amounts 
4credited to the Advance Account.

5 Provided that all amounts deposited in the Illinois Sports

6Facilities Fund and credited to the Subsidy Account, to the 
7extent
requested pursuant to the Chairman's certification, 
8have been paid, on June
30, 1989, and on June 30 of each year 
9thereafter, all amounts remaining in
the Subsidy Account of 
10the Illinois Sports Facilities Fund shall be
transferred by 
11the State Treasurer one-half to the General Revenue Fund in

12the State Treasury and one-half to the City Tax Fund. Provided 
13that all
amounts appropriated from the Illinois Sports 
14Facilities Fund, to the
extent requested pursuant to the 
15Chairman's certification, have been paid,
on June 30, 1989, 
16and on June 30 of each year thereafter, all amounts
remaining 
17in the Advance Account of the Illinois Sports Facilities Fund

18shall be transferred by the State Treasurer to the General 
19Revenue Fund in
the State Treasury.

20 For purposes of this Section, the term "Advance Amount" 
21means, for
fiscal year 2002, $22,179,000, and for subsequent 
22fiscal years through fiscal
year 2032, 105.615% of the Advance 
23Amount for the immediately preceding fiscal
year, rounded up 
24to the nearest $1,000.

25(Source: P.A. 91-935, eff. 6-1-01.)





 
 
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1 (30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)



2 Sec. 8.25e. 
(a) The State Comptroller and the State 
3Treasurer shall
automatically transfer on the first day of 
4each month, beginning on
February 1, 1988, from the General 
5Revenue Fund to each of the funds then
supplemented by the 
6pari-mutuel tax pursuant to Section 28 of the Illinois
Horse 
7Racing Act of 1975, an amount equal to (i) the amount of 
8pari-mutuel
tax deposited into such fund during the month in 
9fiscal
year 1986 which corresponds to the month preceding such 
10transfer, minus
(ii) the amount of pari-mutuel tax (or the 
11replacement transfer authorized
by subsection (d) of Section 
128g of this Act and subsection (d) of Section 28.1 of the 
13Illinois Horse Racing Act of
1975) deposited into such fund 
14during the
month preceding such transfer; provided, however, 
15that no transfer shall
be made to a fund if such amount for 
16that fund is equal to or less than
zero and provided that no 
17transfer shall be made to a fund in any fiscal
year after the 
18amount deposited into such fund exceeds the amount of

19pari-mutuel tax deposited into such fund during fiscal year 
201986.

21 (b) The State Comptroller and the State Treasurer shall 
22automatically
transfer on the last day of each month, 
23beginning on October 1, 1989 and ending on June 30, 2017, from

24the General Revenue Fund to the Metropolitan Exposition, 
25Auditorium and
Office Building Fund, the amount of $2,750,000 
26plus any cumulative
deficiencies in such transfers for prior 
 
 
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1months, until the sum of
$16,500,000 has been transferred for 
2the fiscal year beginning July 1, 1989
and until the sum of 
3$22,000,000 has been transferred for each fiscal year

4thereafter.

5 (b-5) The State Comptroller and the State Treasurer shall 
6automatically transfer on the last day of each month, 
7beginning on July 1, 2017, from the General Revenue Fund to the 
8Metropolitan Exposition, Auditorium and Office Building Fund, 
9the amount of $1,500,000 plus any cumulative deficiencies in 
10such transfers for prior months, until the sum of $12,000,000 
11has been transferred for each fiscal year thereafter through 
12fiscal year 2021, after which no such transfers shall be made. 
13 (c) After the transfer of funds from the Metropolitan 
14Exposition,
Auditorium and Office Building Fund to the Bond 
15Retirement Fund pursuant to subsection (b) of Section 15
of 
16the Metropolitan Civic Center Support Act, the State

17Comptroller and the State Treasurer shall automatically 
18transfer on the
last day of each month, beginning on October 1, 
191989 and ending on June 30, 2017, from the Metropolitan

20Exposition, Auditorium and Office Building Fund
to the Park 
21and Conservation Fund the amount of $1,250,000 plus any

22cumulative deficiencies in such transfers for prior months, 
23until the sum
of $7,500,000 has been transferred for the 
24fiscal year beginning July 1,
1989 and until the sum of 
25$10,000,000 has been transferred for each fiscal
year 
26thereafter.

 
 
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1(Source: P.A. 100-23, eff. 7-6-17.)


2 (30 ILCS 105/8g)
3 Sec. 8g. Fund transfers. 
4 (a) (Blank).
5 (b) (Blank).
6 (c) In addition to any other transfers that may be 
7provided for by law,
on August 30 of each fiscal year's license 
8period, the Illinois Liquor Control
Commission shall direct 
9and the State Comptroller and State Treasurer shall
transfer 
10from the General Revenue Fund to the Youth Alcoholism and 
11Substance
Abuse Prevention Fund an amount equal to the number 
12of retail liquor licenses
issued for that fiscal year 
13multiplied by $50.
14 (d) The payments to programs required under subsection (d) 
15of Section 28.1
of the Illinois Horse Racing Act of 1975 shall 
16be made, pursuant to appropriation, from
the special funds 
17referred to in the statutes cited in that subsection, rather

18than directly from the General Revenue Fund.
19 Beginning January 1, 2000, on the first day of each month, 
20or as soon
as may be practical thereafter, the State 
21Comptroller shall direct and the
State Treasurer shall 
22transfer from the General Revenue Fund to each of the
special 
23funds from which payments are to be made under subsection (d) 
24of Section 28.1 of the Illinois
Horse Racing Act of 1975 an 
25amount equal to 1/12 of the annual amount required
for those 
 
 
10200SB2017ham002- 50 -LRB102 16155 JWD 27453 a


1payments from that special fund, which annual amount shall not 
2exceed
the annual amount for those payments from that special 
3fund for the calendar
year 1998. The special funds to which 
4transfers shall be made under this
subsection (d) include, but 
5are not necessarily limited to, the Agricultural
Premium Fund; 
6the Metropolitan Exposition, Auditorium and Office Building 
7Fund, but only through fiscal year 2021 and not thereafter;

8the Fair and Exposition Fund; the Illinois Standardbred 
9Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and 
10the Illinois Veterans' Rehabilitation Fund. Except for 
11transfers attributable to prior fiscal years, during State 
12fiscal year 2020 only, no transfers shall be made from the 
13General Revenue Fund to the Agricultural Premium Fund, the 
14Fair and Exposition Fund, the Illinois Standardbred Breeders 
15Fund, or the Illinois Thoroughbred Breeders Fund. 
16 (e) (Blank).
17 (f) (Blank).
18 (f-1) (Blank).
19 (g) (Blank).
20 (h) (Blank).
21 (i) (Blank).
22 (i-1) (Blank).
23 (j) (Blank).
24 ......
25 (k) (Blank).
26 (k-1) (Blank).
 
 
10200SB2017ham002- 51 -LRB102 16155 JWD 27453 a


1 (k-2) (Blank).
2 (k-3) (Blank).
3 (l) (Blank).
4 (m) (Blank).
5 (n) (Blank).
6 (o) (Blank).
7 (p) (Blank).
8 (q) (Blank).
9 (r) (Blank).
10 (s) (Blank).
11 (t) (Blank).
12 (u) (Blank).
13 (v) (Blank).
14 (w) (Blank).
15 (x) (Blank).
16 (y) (Blank).
17 (z) (Blank).
18 (aa) (Blank).
19 (bb) (Blank).
20 (cc) (Blank).
21 (dd) (Blank).
22 (ee) (Blank).
23 (ff) (Blank).
24 (gg) (Blank).
25 (hh) (Blank).
26 (ii) (Blank).
 
 
10200SB2017ham002- 52 -LRB102 16155 JWD 27453 a


1 (jj) (Blank).
2 (kk) (Blank).
3 (ll) (Blank).
4 (mm) (Blank).
5 (nn) (Blank).
6 (oo) (Blank).
7 (pp) (Blank).
8 (qq) (Blank).
9 (rr) (Blank).
10 (ss) (Blank).
11 (tt) (Blank).
12 (uu) (Blank).
13 (vv) (Blank).
14 (ww) (Blank).
15 (xx) (Blank).
16 (yy) (Blank).
17 (zz) (Blank).
18 (aaa) (Blank).
19 (bbb) (Blank).
20 (ccc) (Blank).
21 (ddd) (Blank).
22 (eee) (Blank).
23 (fff) (Blank).
24 (ggg) (Blank).
25 (hhh) (Blank).
26 (iii) (Blank).
 
 
10200SB2017ham002- 53 -LRB102 16155 JWD 27453 a


1 (jjj) (Blank).
2 (lll) (Blank).
3 (mmm) (Blank).
4 (nnn) (Blank).
5 (ooo) (Blank).
6 (ppp) (Blank).
7 (qqq) (Blank).
8 (rrr) (Blank).
9 (sss) (Blank).
10 (ttt) (Blank).
11 (uuu) (Blank).
12 (vvv) (Blank).
13 (www) (Blank).
14 (xxx) (Blank).
15 (yyy) (Blank).
16 (zzz) (Blank).
17 (aaaa) (Blank).
18 (bbbb) (Blank).
19 (cccc) (Blank).
20 (dddd) (Blank).
21 (eeee) (Blank).
22(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; 
23100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.)

24 (30 ILCS 105/8g-1)
25 Sec. 8g-1. Fund transfers. 
 
 
10200SB2017ham002- 54 -LRB102 16155 JWD 27453 a


1 (a) (Blank).

2 (b) (Blank).
3 (c) (Blank).
4 (d) (Blank).
5 (e) (Blank).
6 (f) (Blank).
7 (g) (Blank).
8 (h) (Blank).
9 (i) (Blank). 
10 (j) (Blank).
11 (k) (Blank).
12 (l) (Blank). 
13 (m) (Blank). 
14 (n) (Blank). 
15 (o) (Blank). 
16 (p) (Blank). 
17 (q) (Blank). 
18 (r) (Blank). In addition to any other transfers that may 
19be provided for by law, on July 1, 2020, or as soon thereafter 
20as practical, the State Comptroller shall direct and the State 
21Treasurer shall transfer the sum of $500,000 from the General 
22Revenue Fund to the Grant Accountability and Transparency 
23Fund.
24 (s) (Blank). In addition to any other transfers that may 
25be provided for by law, on July 1, 2020, or as soon thereafter 
26as practical, the State Comptroller shall direct and the State 
 
 
10200SB2017ham002- 55 -LRB102 16155 JWD 27453 a


1Treasurer shall transfer the sum of $500,000 from the General 
2Revenue Fund to the Governor's Administrative Fund.
3 (t) (Blank). In addition to any other transfers that may 
4be provided for by law, on July 1, 2020, or as soon thereafter 
5as practical, the State Comptroller shall direct and the State 
6Treasurer shall transfer the sum of $320,000 from the General 
7Revenue Fund to the Coal Development Fund.
8 (u) In addition to any other transfers that may be 
9provided for by law, on July 1, 2021, or as soon thereafter as 
10practical, only as directed by the Director of the Governor's 
11Office of Management and Budget, the State Comptroller shall 
12direct and the State Treasurer shall transfer the sum of 
13$5,000,000 from the General Revenue Fund to the DoIT Special 
14Projects Fund, and on June 1, 2022, or as soon thereafter as 
15practical, but no later than June 30, 2022, the State 
16Comptroller shall direct and the State Treasurer shall 
17transfer the sum so transferred from the DoIT Special Projects 
18Fund to the General Revenue Fund.
19 (v) In addition to any other transfers that may be 
20provided for by law, on July 1, 2021, or as soon thereafter as 
21practical, the State Comptroller shall direct and the State 
22Treasurer shall transfer the sum of $500,000 from the General 
23Revenue Fund to the Governor's Administrative Fund.
24 (w) In addition to any other transfers that may be 
25provided for by law, on July 1, 2021, or as soon thereafter as 
26practical, the State Comptroller shall direct and the State 
 
 
10200SB2017ham002- 56 -LRB102 16155 JWD 27453 a


1Treasurer shall transfer the sum of $500,000 from the General 
2Revenue Fund to the Grant Accountability and Transparency 
3Fund.
4 (x) In addition to any other transfers that may be 
5provided for by law, at a time or times during Fiscal Year 2022 
6as directed by the Governor, the State Comptroller shall 
7direct and the State Treasurer shall transfer up to a total of 
8$20,000,000 from the General Revenue Fund to the Illinois 
9Sports Facilities Fund to be credited to the Advance Account 
10within the Fund. 
11 (y) In addition to any other transfers that may be 
12provided for by law, on June 15, 2021, or as soon thereafter as 
13practical, but no later than June 30, 2021, the State 
14Comptroller shall direct and the State Treasurer shall 
15transfer the sum of $100,000,000 from the General Revenue Fund 
16to the Technology Management Revolving Fund. 
17(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
18101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)



19 (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)

20 Sec. 13.2. Transfers among line item appropriations. 
21 (a) Transfers among line item appropriations from the same

22treasury fund for the objects specified in this Section may be 
23made in
the manner provided in this Section when the balance 
24remaining in one or
more such line item appropriations is 
25insufficient for the purpose for
which the appropriation was 
 
 
10200SB2017ham002- 57 -LRB102 16155 JWD 27453 a


1made.
2 (a-1) No transfers may be made from one
agency to another 
3agency, nor may transfers be made from one institution
of 
4higher education to another institution of higher education 
5except as provided by subsection (a-4).

6 (a-2) Except as otherwise provided in this Section, 
7transfers may be made only among the objects of expenditure 
8enumerated
in this Section, except that no funds may be 
9transferred from any
appropriation for personal services, from 
10any appropriation for State
contributions to the State 
11Employees' Retirement System, from any
separate appropriation 
12for employee retirement contributions paid by the
employer, 
13nor from any appropriation for State contribution for
employee 
14group insurance.

15 (a-2.5) (Blank). 
16 (a-3) Further, if an agency receives a separate

17appropriation for employee retirement contributions paid by 
18the employer,
any transfer by that agency into an 
19appropriation for personal services
must be accompanied by a 
20corresponding transfer into the appropriation for
employee 
21retirement contributions paid by the employer, in an amount

22sufficient to meet the employer share of the employee 
23contributions
required to be remitted to the retirement 
24system.
25 (a-4) Long-Term Care Rebalancing. The Governor may 
26designate amounts set aside for institutional services 
 
 
10200SB2017ham002- 58 -LRB102 16155 JWD 27453 a


1appropriated from the General Revenue Fund or any other State 
2fund that receives monies for long-term care services to be 
3transferred to all State agencies responsible for the 
4administration of community-based long-term care programs, 
5including, but not limited to, community-based long-term care 
6programs administered by the Department of Healthcare and 
7Family Services, the Department of Human Services, and the 
8Department on Aging, provided that the Director of Healthcare 
9and Family Services first certifies that the amounts being 
10transferred are necessary for the purpose of assisting persons 
11in or at risk of being in institutional care to transition to 
12community-based settings, including the financial data needed 
13to prove the need for the transfer of funds. The total amounts 
14transferred shall not exceed 4% in total of the amounts 
15appropriated from the General Revenue Fund or any other State 
16fund that receives monies for long-term care services for each 
17fiscal year. A notice of the fund transfer must be made to the 
18General Assembly and posted at a minimum on the Department of 
19Healthcare and Family Services website, the Governor's Office 
20of Management and Budget website, and any other website the 
21Governor sees fit. These postings shall serve as notice to the 
22General Assembly of the amounts to be transferred. Notice 
23shall be given at least 30 days prior to transfer. 
24 (b) In addition to the general transfer authority provided 
25under
subsection (c), the following agencies have the specific 
26transfer authority
granted in this subsection:
 
 
10200SB2017ham002- 59 -LRB102 16155 JWD 27453 a


1 The Department of Healthcare and Family Services is 
2authorized to make transfers
representing savings attributable 
3to not increasing grants due to the
births of additional 
4children from line items for payments of cash grants to
line 
5items for payments for employment and social services for the 
6purposes
outlined in subsection (f) of Section 4-2 of the 
7Illinois Public Aid Code.
8 The Department of Children and Family Services is 
9authorized to make
transfers not exceeding 2% of the aggregate 
10amount appropriated to it within
the same treasury fund for 
11the following line items among these same line
items: Foster 
12Home and Specialized Foster Care and Prevention, Institutions

13and Group Homes and Prevention, and Purchase of Adoption and 
14Guardianship
Services.
15 The Department on Aging is authorized to make transfers 
16not
exceeding 10% of the aggregate amount appropriated to it 
17within the same
treasury fund for the following Community Care 
18Program line items among these
same line items: purchase of 
19services covered by the Community Care Program and 
20Comprehensive Case Coordination.
21 The State Board of Education is authorized to make 
22transfers from line item appropriations within the same 
23treasury fund for General State Aid, General State Aid - Hold 
24Harmless, and Evidence-Based Funding, provided that no such 
25transfer may be made unless the amount transferred is no 
26longer required for the purpose for which that appropriation 
 
 
10200SB2017ham002- 60 -LRB102 16155 JWD 27453 a


1was made, to the line item appropriation for Transitional 
2Assistance when the balance remaining in such line item 
3appropriation is insufficient for the purpose for which the 
4appropriation was made.
5 The State Board of Education is authorized to make 
6transfers between the following line item appropriations 
7within the same treasury fund: Disabled Student 
8Services/Materials (Section 14-13.01 of the School Code), 
9Disabled Student Transportation Reimbursement (Section 
1014-13.01 of the School Code), Disabled Student Tuition - 
11Private Tuition (Section 14-7.02 of the School Code), 
12Extraordinary Special Education (Section 14-7.02b of the 
13School Code), Reimbursement for Free Lunch/Breakfast Program, 
14Summer School Payments (Section 18-4.3 of the School Code), 
15and Transportation - Regular/Vocational Reimbursement (Section 
1629-5 of the School Code). Such transfers shall be made only 
17when the balance remaining in one or more such line item 
18appropriations is insufficient for the purpose for which the 
19appropriation was made and provided that no such transfer may 
20be made unless the amount transferred is no longer required 
21for the purpose for which that appropriation was made. 
22 The Department of Healthcare and Family Services is 
23authorized to make transfers not exceeding 4% of the aggregate 
24amount appropriated to it, within the same treasury fund, 
25among the various line items appropriated for Medical 
26Assistance. 
 
 
10200SB2017ham002- 61 -LRB102 16155 JWD 27453 a


1 (c) The sum of such transfers for an agency in a fiscal 
2year shall not
exceed 2% of the aggregate amount appropriated 
3to it within the same treasury
fund for the following objects: 
4Personal Services; Extra Help; Student and
Inmate 
5Compensation; State Contributions to Retirement Systems; State

6Contributions to Social Security; State Contribution for 
7Employee Group
Insurance; Contractual Services; Travel; 
8Commodities; Printing; Equipment;
Electronic Data Processing; 
9Operation of Automotive Equipment;
Telecommunications 
10Services; Travel and Allowance for Committed, Paroled
and 
11Discharged Prisoners; Library Books; Federal Matching Grants 
12for
Student Loans; Refunds; Workers' Compensation, 
13Occupational Disease, and
Tort Claims; Late Interest Penalties 
14under the State Prompt Payment Act and Sections 368a and 370a 
15of the Illinois Insurance Code; and, in appropriations to 
16institutions of higher education,
Awards and Grants. 
17Notwithstanding the above, any amounts appropriated for

18payment of workers' compensation claims to an agency to which 
19the authority
to evaluate, administer and pay such claims has 
20been delegated by the
Department of Central Management 
21Services may be transferred to any other
expenditure object 
22where such amounts exceed the amount necessary for the
payment 
23of such claims.
24 (c-1) (Blank).
25 (c-2) (Blank).

26 (c-3) (Blank). 
 
 
10200SB2017ham002- 62 -LRB102 16155 JWD 27453 a


1 (c-4) (Blank).
2 (c-5) (Blank). 
3 (c-6) (Blank). Special provisions for State fiscal year 
42020. Notwithstanding any other provision of this Section, for 
5State fiscal year 2020, transfers among line item 
6appropriations to a State agency from the same State treasury 
7fund may be made for operational or lump sum expenses only, 
8provided that the sum of such transfers for a State agency in 
9State fiscal year 2020 shall not exceed 4% of the aggregate 
10amount appropriated to that State agency for operational or 
11lump sum expenses for State fiscal year 2020. For the purpose 
12of this subsection (c-6), "operational or lump sum expenses" 
13includes the following objects: personal services; extra help; 
14student and inmate compensation; State contributions to 
15retirement systems; State contributions to social security; 
16State contributions for employee group insurance; contractual 
17services; travel; commodities; printing; equipment; electronic 
18data processing; operation of automotive equipment; 
19telecommunications services; travel and allowance for 
20committed, paroled, and discharged prisoners; library books; 
21federal matching grants for student loans; refunds; workers' 
22compensation, occupational disease, and tort claims; Late 
23Interest Penalties under the State Prompt Payment Act and 
24Sections 368a and 370a of the Illinois Insurance Code; lump 
25sum and other purposes; and lump sum operations. For the 
26purpose of this subsection (c-6), "State agency" does not 
 
 
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1include the Attorney General, the Secretary of State, the 
2Comptroller, the Treasurer, or the judicial or legislative 
3branches. 
4 (c-7) Special provisions for State fiscal year 2021. 
5Notwithstanding any other provision of this Section, for State 
6fiscal year 2021, transfers among line item appropriations to 
7a State agency from the same State treasury fund may be made 
8for operational or lump sum expenses only, provided that the 
9sum of such transfers for a State agency in State fiscal year 
102021 shall not exceed 8% of the aggregate amount appropriated 
11to that State agency for operational or lump sum expenses for 
12State fiscal year 2021. For the purpose of this subsection, 
13"operational or lump sum expenses" includes the following 
14objects: personal services; extra help; student and inmate 
15compensation; State contributions to retirement systems; State 
16contributions to social security; State contributions for 
17employee group insurance; contractual services; travel; 
18commodities; printing; equipment; electronic data processing; 
19operation of automotive equipment; telecommunications 
20services; travel and allowance for committed, paroled, and 
21discharged prisoners; library books; federal matching grants 
22for student loans; refunds; workers' compensation, 
23occupational disease, and tort claims; Late Interest Penalties 
24under the State Prompt Payment Act and Sections 368a and 370a 
25of the Illinois Insurance Code; lump sum and other purposes; 
26and lump sum operations. For the purpose of this subsection, 
 
 
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1"State agency" does not include the Attorney General, the 
2Secretary of State, the Comptroller, the Treasurer, or the 
3judicial or legislative branches. 
4 (c-8) Special provisions for State fiscal year 2022. 
5Notwithstanding any other provision of this Section, for State 
6fiscal year 2022, transfers among line item appropriations to 
7a State agency from the same State treasury fund may be made 
8for operational or lump sum expenses only, provided that the 
9sum of such transfers for a State agency in State fiscal year 
102022 shall not exceed 4% of the aggregate amount appropriated 
11to that State agency for operational or lump sum expenses for 
12State fiscal year 2022. For the purpose of this subsection, 
13"operational or lump sum expenses" includes the following 
14objects: personal services; extra help; student and inmate 
15compensation; State contributions to retirement systems; State 
16contributions to social security; State contributions for 
17employee group insurance; contractual services; travel; 
18commodities; printing; equipment; electronic data processing; 
19operation of automotive equipment; telecommunications 
20services; travel and allowance for committed, paroled, and 
21discharged prisoners; library books; federal matching grants 
22for student loans; refunds; workers' compensation, 
23occupational disease, and tort claims; Late Interest Penalties 
24under the State Prompt Payment Act and Sections 368a and 370a 
25of the Illinois Insurance Code; lump sum and other purposes; 
26and lump sum operations. For the purpose of this subsection, 
 
 
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1"State agency" does not include the Attorney General, the 
2Secretary of State, the Comptroller, the Treasurer, or the 
3judicial or legislative branches. 
4 (d) Transfers among appropriations made to agencies of the 
5Legislative
and Judicial departments and to the 
6constitutionally elected officers in the
Executive branch 
7require the approval of the officer authorized in Section 10

8of this Act to approve and certify vouchers. Transfers among 
9appropriations
made to the University of Illinois, Southern 
10Illinois University, Chicago State
University, Eastern 
11Illinois University, Governors State University, Illinois

12State University, Northeastern Illinois University, Northern 
13Illinois
University, Western Illinois University, the Illinois 
14Mathematics and Science
Academy and the Board of Higher 
15Education require the approval of the Board of
Higher 
16Education and the Governor. Transfers among appropriations to 
17all other
agencies require the approval of the Governor.
18 The officer responsible for approval shall certify that 
19the
transfer is necessary to carry out the programs and 
20purposes for which
the appropriations were made by the General 
21Assembly and shall transmit
to the State Comptroller a 
22certified copy of the approval which shall
set forth the 
23specific amounts transferred so that the Comptroller may

24change his records accordingly. The Comptroller shall furnish 
25the
Governor with information copies of all transfers approved 
26for agencies
of the Legislative and Judicial departments and 
 
 
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1transfers approved by
the constitutionally elected officials 
2of the Executive branch other
than the Governor, showing the 
3amounts transferred and indicating the
dates such changes were 
4entered on the Comptroller's records.
5 (e) The State Board of Education, in consultation with the 
6State Comptroller, may transfer line item appropriations for 
7General State Aid or Evidence-Based Funding among the Common 
8School Fund and the Education Assistance Fund, and, for State 
9fiscal year 2020 and each fiscal year thereafter, the Fund for 
10the Advancement of Education. With the advice and consent of 
11the Governor's Office of Management and Budget, the State 
12Board of Education, in consultation with the State 
13Comptroller, may transfer line item appropriations between the 
14General Revenue Fund and the Education Assistance Fund for the 
15following programs:
16  (1) Disabled Student Personnel Reimbursement (Section 
17 14-13.01 of the School Code);
18  (2) Disabled Student Transportation Reimbursement 
19 (subsection (b) of Section 14-13.01 of the School Code);
20  (3) Disabled Student Tuition - Private Tuition 
21 (Section 14-7.02 of the School Code);
22  (4) Extraordinary Special Education (Section 14-7.02b 
23 of the School Code);
24  (5) Reimbursement for Free Lunch/Breakfast Programs;
25  (6) Summer School Payments (Section 18-4.3 of the 
26 School Code);
 
 
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1  (7) Transportation - Regular/Vocational Reimbursement 
2 (Section 29-5 of the School Code);
3  (8) Regular Education Reimbursement (Section 18-3 of 
4 the School Code); and
5  (9) Special Education Reimbursement (Section 14-7.03 
6 of the School Code). 
7 (f) For State fiscal year 2020 and each fiscal year 
8thereafter, the Department on Aging, in consultation with the 
9State Comptroller, with the advice and consent of the 
10Governor's Office of Management and Budget, may transfer line 
11item appropriations for purchase of services covered by the 
12Community Care Program between the General Revenue Fund and 
13the Commitment to Human Services Fund.
14(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17; 
15100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff. 
168-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275, 
17eff. 8-9-19; 101-636, eff. 6-10-20.)





18 (30 ILCS 105/25) (from Ch. 127, par. 161)



19 Sec. 25. Fiscal year limitations. 

20 (a) All appropriations shall be
available for expenditure 
21for the fiscal year or for a lesser period if the
Act making 
22that appropriation so specifies. A deficiency or emergency

23appropriation shall be available for expenditure only through 
24June 30 of
the year when the Act making that appropriation is 
25enacted unless that Act
otherwise provides.

 
 
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1 (b) Outstanding liabilities as of June 30, payable from 
2appropriations
which have otherwise expired, may be paid out 
3of the expiring
appropriations during the 2-month period 
4ending at the
close of business on August 31. Any service 
5involving
professional or artistic skills or any personal 
6services by an employee whose
compensation is subject to 
7income tax withholding must be performed as of June
30 of the 
8fiscal year in order to be considered an "outstanding 
9liability as of
June 30" that is thereby eligible for payment 
10out of the expiring
appropriation.

11 (b-1) However, payment of tuition reimbursement claims 
12under Section 14-7.03 or
18-3 of the School Code may be made by 
13the State Board of Education from its
appropriations for those 
14respective purposes for any fiscal year, even though
the 
15claims reimbursed by the payment may be claims attributable to 
16a prior
fiscal year, and payments may be made at the direction 
17of the State
Superintendent of Education from the fund from 
18which the appropriation is made
without regard to any fiscal 
19year limitations, except as required by subsection (j) of this 
20Section. Beginning on June 30, 2021, payment of tuition 
21reimbursement claims under Section 14-7.03 or 18-3 of the 
22School Code as of June 30, payable from appropriations that 
23have otherwise expired, may be paid out of the expiring 
24appropriation during the 4-month period ending at the close of 
25business on October 31.

26 (b-2) (Blank).
 
 
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1 (b-2.5) (Blank). 
2 (b-2.6) (Blank). 
3 (b-2.6a) (Blank). 
4 (b-2.6b) (Blank). 
5 (b-2.6c) (Blank). 
6 (b-2.6d) All outstanding liabilities as of June 30, 2020, 
7payable from appropriations that would otherwise expire at the 
8conclusion of the lapse period for fiscal year 2020, and 
9interest penalties payable on those liabilities under the 
10State Prompt Payment Act, may be paid out of the expiring 
11appropriations until December 31, 2020, without regard to the 
12fiscal year in which the payment is made, as long as vouchers 
13for the liabilities are received by the Comptroller no later 
14than September 30, 2020. 
15 (b-2.6e) All outstanding liabilities as of June 30, 2021, 
16payable from appropriations that would otherwise expire at the 
17conclusion of the lapse period for fiscal year 2021, and 
18interest penalties payable on those liabilities under the 
19State Prompt Payment Act, may be paid out of the expiring 
20appropriations until September 30, 2021, without regard to the 
21fiscal year in which the payment is made. 
22 (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, 
232020, and 2021, and 2022, interest penalties payable under the 
24State Prompt Payment Act associated with a voucher for which 
25payment is issued after June 30 may be paid out of the next 
26fiscal year's appropriation. The future year appropriation 
 
 
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1must be for the same purpose and from the same fund as the 
2original payment. An interest penalty voucher submitted 
3against a future year appropriation must be submitted within 
460 days after the issuance of the associated voucher, except 
5that, for fiscal year 2018 only, an interest penalty voucher 
6submitted against a future year appropriation must be 
7submitted within 60 days of June 5, 2019 (the effective date of 
8Public Act 101-10). The Comptroller must issue the interest 
9payment within 60 days after acceptance of the interest 
10voucher. 
11 (b-3) Medical payments may be made by the Department of 
12Veterans' Affairs from
its
appropriations for those purposes 
13for any fiscal year, without regard to the
fact that the 
14medical services being compensated for by such payment may 
15have
been rendered in a prior fiscal year, except as required 
16by subsection (j) of this Section. Beginning on June 30, 2021, 
17medical payments payable from appropriations that have 
18otherwise expired may be paid out of the expiring 
19appropriation during the 4-month period ending at the close of 
20business on October 31.

21 (b-4) Medical payments and child care
payments may be made 
22by the Department of
Human Services (as successor to the 
23Department of Public Aid) from
appropriations for those 
24purposes for any fiscal year,
without regard to the fact that 
25the medical or child care services being
compensated for by 
26such payment may have been rendered in a prior fiscal
year; and 
 
 
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1payments may be made at the direction of the Department of

2Healthcare and Family Services (or successor agency) from the 
3Health Insurance Reserve Fund without regard to any fiscal

4year limitations, except as required by subsection (j) of this 
5Section. Beginning on June 30, 2021, medical and child care 
6payments made by the Department of Human Services and payments 
7made at the discretion of the Department of Healthcare and 
8Family Services (or successor agency) from the Health 
9Insurance Reserve Fund and payable from appropriations that 
10have otherwise expired may be paid out of the expiring 
11appropriation during the 4-month period ending at the close of 
12business on October 31.

13 (b-5) Medical payments may be made by the Department of 
14Human Services from its appropriations relating to substance 
15abuse treatment services for any fiscal year, without regard 
16to the fact that the medical services being compensated for by 
17such payment may have been rendered in a prior fiscal year, 
18provided the payments are made on a fee-for-service basis 
19consistent with requirements established for Medicaid 
20reimbursement by the Department of Healthcare and Family 
21Services, except as required by subsection (j) of this 
22Section. Beginning on June 30, 2021, medical payments made by 
23the Department of Human Services relating to substance abuse 
24treatment services payable from appropriations that have 
25otherwise expired may be paid out of the expiring 
26appropriation during the 4-month period ending at the close of 
 
 
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1business on October 31.
2 (b-6) (Blank).

3 (b-7) Payments may be made in accordance with a plan 
4authorized by paragraph (11) or (12) of Section 405-105 of the 
5Department of Central Management Services Law from 
6appropriations for those payments without regard to fiscal 
7year limitations. 
8 (b-8) Reimbursements to eligible airport sponsors for the 
9construction or upgrading of Automated Weather Observation 
10Systems may be made by the Department of Transportation from 
11appropriations for those purposes for any fiscal year, without 
12regard to the fact that the qualification or obligation may 
13have occurred in a prior fiscal year, provided that at the time 
14the expenditure was made the project had been approved by the 
15Department of Transportation prior to June 1, 2012 and, as a 
16result of recent changes in federal funding formulas, can no 
17longer receive federal reimbursement. 
18 (b-9) (Blank). 
19 (c) Further, payments may be made by the Department of 
20Public Health and the
Department of Human Services (acting as 
21successor to the Department of Public
Health under the 
22Department of Human Services Act)
from their respective 
23appropriations for grants for medical care to or on
behalf of 
24premature and high-mortality risk infants and their mothers 
25and
for grants for supplemental food supplies provided under 
26the United States
Department of Agriculture Women, Infants and 
 
 
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1Children Nutrition Program,
for any fiscal year without regard 
2to the fact that the services being
compensated for by such 
3payment may have been rendered in a prior fiscal year, except 
4as required by subsection (j) of this Section. Beginning on 
5June 30, 2021, payments made by the Department of Public 
6Health and the Department of Human Services from their 
7respective appropriations for grants for medical care to or on 
8behalf of premature and high-mortality risk infants and their 
9mothers and for grants for supplemental food supplies provided 
10under the United States Department of Agriculture Women, 
11Infants and Children Nutrition Program payable from 
12appropriations that have otherwise expired may be paid out of 
13the expiring appropriations during the 4-month period ending 
14at the close of business on October 31.

15 (d) The Department of Public Health and the Department of 
16Human Services
(acting as successor to the Department of 
17Public Health under the Department of
Human Services Act) 
18shall each annually submit to the State Comptroller, Senate

19President, Senate
Minority Leader, Speaker of the House, House 
20Minority Leader, and the
respective Chairmen and Minority 
21Spokesmen of the
Appropriations Committees of the Senate and 
22the House, on or before
December 31, a report of fiscal year 
23funds used to pay for services
provided in any prior fiscal 
24year. This report shall document by program or
service 
25category those expenditures from the most recently completed 
26fiscal
year used to pay for services provided in prior fiscal 
 
 
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1years.

2 (e) The Department of Healthcare and Family Services, the 
3Department of Human Services
(acting as successor to the 
4Department of Public Aid), and the Department of Human 
5Services making fee-for-service payments relating to substance 
6abuse treatment services provided during a previous fiscal 
7year shall each annually
submit to the State
Comptroller, 
8Senate President, Senate Minority Leader, Speaker of the 
9House,
House Minority Leader, the respective Chairmen and 
10Minority Spokesmen of the
Appropriations Committees of the 
11Senate and the House, on or before November
30, a report that 
12shall document by program or service category those

13expenditures from the most recently completed fiscal year used 
14to pay for (i)
services provided in prior fiscal years and (ii) 
15services for which claims were
received in prior fiscal years.

16 (f) The Department of Human Services (as successor to the 
17Department of
Public Aid) shall annually submit to the State

18Comptroller, Senate President, Senate Minority Leader, Speaker 
19of the House,
House Minority Leader, and the respective 
20Chairmen and Minority Spokesmen of
the Appropriations 
21Committees of the Senate and the House, on or before
December 
2231, a report
of fiscal year funds used to pay for services 
23(other than medical care)
provided in any prior fiscal year. 
24This report shall document by program or
service category 
25those expenditures from the most recently completed fiscal

26year used to pay for services provided in prior fiscal years.

 
 
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1 (g) In addition, each annual report required to be 
2submitted by the
Department of Healthcare and Family Services 
3under subsection (e) shall include the following
information 
4with respect to the State's Medicaid program:

5  (1) Explanations of the exact causes of the variance 
6 between the previous
year's estimated and actual 
7 liabilities.

8  (2) Factors affecting the Department of Healthcare and 
9 Family Services' liabilities,
including, but not limited 
10 to, numbers of aid recipients, levels of medical
service 
11 utilization by aid recipients, and inflation in the cost 
12 of medical
services.

13  (3) The results of the Department's efforts to combat 
14 fraud and abuse.

15 (h) As provided in Section 4 of the General Assembly 
16Compensation Act,
any utility bill for service provided to a 
17General Assembly
member's district office for a period 
18including portions of 2 consecutive
fiscal years may be paid 
19from funds appropriated for such expenditure in
either fiscal 
20year.

21 (i) An agency which administers a fund classified by the 
22Comptroller as an
internal service fund may issue rules for:

23  (1) billing user agencies in advance for payments or 
24 authorized inter-fund transfers
based on estimated charges 
25 for goods or services;

26  (2) issuing credits, refunding through inter-fund 
 
 
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1 transfers, or reducing future inter-fund transfers
during

2 the subsequent fiscal year for all user agency payments or 
3 authorized inter-fund transfers received during the
prior 
4 fiscal year which were in excess of the final amounts owed 
5 by the user
agency for that period; and

6  (3) issuing catch-up billings to user agencies
during 
7 the subsequent fiscal year for amounts remaining due when 
8 payments or authorized inter-fund transfers
received from 
9 the user agency during the prior fiscal year were less 
10 than the
total amount owed for that period.

11User agencies are authorized to reimburse internal service 
12funds for catch-up
billings by vouchers drawn against their 
13respective appropriations for the
fiscal year in which the 
14catch-up billing was issued or by increasing an authorized 
15inter-fund transfer during the current fiscal year. For the 
16purposes of this Act, "inter-fund transfers" means transfers 
17without the use of the voucher-warrant process, as authorized 
18by Section 9.01 of the State Comptroller Act.

19 (i-1) Beginning on July 1, 2021, all outstanding 
20liabilities, not payable during the 4-month lapse period as 
21described in subsections (b-1), (b-3), (b-4), (b-5), and (c) 
22of this Section, that are made from appropriations for that 
23purpose for any fiscal year, without regard to the fact that 
24the services being compensated for by those payments may have 
25been rendered in a prior fiscal year, are limited to only those 
26claims that have been incurred but for which a proper bill or 
 
 
10200SB2017ham002- 77 -LRB102 16155 JWD 27453 a


1invoice as defined by the State Prompt Payment Act has not been 
2received by September 30th following the end of the fiscal 
3year in which the service was rendered. 
4 (j) Notwithstanding any other provision of this Act, the 
5aggregate amount of payments to be made without regard for 
6fiscal year limitations as contained in subsections (b-1), 
7(b-3), (b-4), (b-5), and (c) of this Section, and determined 
8by using Generally Accepted Accounting Principles, shall not 
9exceed the following amounts: 
10  (1) $6,000,000,000 for outstanding liabilities related 
11 to fiscal year 2012; 
12  (2) $5,300,000,000 for outstanding liabilities related 
13 to fiscal year 2013; 
14  (3) $4,600,000,000 for outstanding liabilities related 
15 to fiscal year 2014; 
16  (4) $4,000,000,000 for outstanding liabilities related 
17 to fiscal year 2015; 
18  (5) $3,300,000,000 for outstanding liabilities related 
19 to fiscal year 2016; 
20  (6) $2,600,000,000 for outstanding liabilities related 
21 to fiscal year 2017; 
22  (7) $2,000,000,000 for outstanding liabilities related 
23 to fiscal year 2018; 
24  (8) $1,300,000,000 for outstanding liabilities related 
25 to fiscal year 2019; 
26  (9) $600,000,000 for outstanding liabilities related 
 
 
10200SB2017ham002- 78 -LRB102 16155 JWD 27453 a


1 to fiscal year 2020; and 
2  (10) $0 for outstanding liabilities related to fiscal 
3 year 2021 and fiscal years thereafter. 
4 (k) Department of Healthcare and Family Services Medical 
5Assistance Payments. 
6  (1) Definition of Medical Assistance. 
7   For purposes of this subsection, the term "Medical 
8 Assistance" shall include, but not necessarily be 
9 limited to, medical programs and services authorized 
10 under Titles XIX and XXI of the Social Security Act, 
11 the Illinois Public Aid Code, the Children's Health 
12 Insurance Program Act, the Covering ALL KIDS Health 
13 Insurance Act, the Long Term Acute Care Hospital 
14 Quality Improvement Transfer Program Act, and medical 
15 care to or on behalf of persons suffering from chronic 
16 renal disease, persons suffering from hemophilia, and 
17 victims of sexual assault. 
18  (2) Limitations on Medical Assistance payments that 
19 may be paid from future fiscal year appropriations. 
20   (A) The maximum amounts of annual unpaid Medical 
21 Assistance bills received and recorded by the 
22 Department of Healthcare and Family Services on or 
23 before June 30th of a particular fiscal year 
24 attributable in aggregate to the General Revenue Fund, 
25 Healthcare Provider Relief Fund, Tobacco Settlement 
26 Recovery Fund, Long-Term Care Provider Fund, and the 
 
 
10200SB2017ham002- 79 -LRB102 16155 JWD 27453 a


1 Drug Rebate Fund that may be paid in total by the 
2 Department from future fiscal year Medical Assistance 
3 appropriations to those funds are:
$700,000,000 for 
4 fiscal year 2013 and $100,000,000 for fiscal year 2014 
5 and each fiscal year thereafter. 
6   (B) Bills for Medical Assistance services rendered 
7 in a particular fiscal year, but received and recorded 
8 by the Department of Healthcare and Family Services 
9 after June 30th of that fiscal year, may be paid from 
10 either appropriations for that fiscal year or future 
11 fiscal year appropriations for Medical Assistance. 
12 Such payments shall not be subject to the requirements 
13 of subparagraph (A). 
14   (C) Medical Assistance bills received by the 
15 Department of Healthcare and Family Services in a 
16 particular fiscal year, but subject to payment amount 
17 adjustments in a future fiscal year may be paid from a 
18 future fiscal year's appropriation for Medical 
19 Assistance. Such payments shall not be subject to the 
20 requirements of subparagraph (A). 
21   (D) Medical Assistance payments made by the 
22 Department of Healthcare and Family Services from 
23 funds other than those specifically referenced in 
24 subparagraph (A) may be made from appropriations for 
25 those purposes for any fiscal year without regard to 
26 the fact that the Medical Assistance services being 
 
 
10200SB2017ham002- 80 -LRB102 16155 JWD 27453 a


1 compensated for by such payment may have been rendered 
2 in a prior fiscal year. Such payments shall not be 
3 subject to the requirements of subparagraph (A). 
4  (3) Extended lapse period for Department of Healthcare 
5 and Family Services Medical Assistance payments. 
6 Notwithstanding any other State law to the contrary, 
7 outstanding Department of Healthcare and Family Services 
8 Medical Assistance liabilities, as of June 30th, payable 
9 from appropriations which have otherwise expired, may be 
10 paid out of the expiring appropriations during the 6-month 
11 period ending at the close of business on December 31st. 
12 (l) The changes to this Section made by Public Act 97-691 
13shall be effective for payment of Medical Assistance bills 
14incurred in fiscal year 2013 and future fiscal years. The 
15changes to this Section made by Public Act 97-691 shall not be 
16applied to Medical Assistance bills incurred in fiscal year 
172012 or prior fiscal years. 
18 (m) The Comptroller must issue payments against 
19outstanding liabilities that were received prior to the lapse 
20period deadlines set forth in this Section as soon thereafter 
21as practical, but no payment may be issued after the 4 months 
22following the lapse period deadline without the signed 
23authorization of the Comptroller and the Governor. 
24(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
25101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff. 
266-10-20.)


 
 
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1
ARTICLE 3.  AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE 
2
FISCAL YEAR 2022 BUDGET


3 Section 3-5. The Illinois Administrative Procedure Act is 
4amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and 
55-45.11 as follows:

6 (5 ILCS 100/5-45.8 new)
7 Sec. 5-45.8. Emergency rulemaking; federal American Rescue 
8Plan Act of 2021. To provide for the expeditious and timely 
9implementation of the distribution of federal Coronavirus 
10Local Fiscal Recovery Fund moneys to eligible units of local 
11government in accordance with the Section 9901 of the federal 
12American Rescue Plan Act of 2021, emergency rules may be 
13adopted by any State agency authorized thereunder to so 
14implement the distribution. The adoption of emergency rules 
15authorized by Section 5-45 and this Section is deemed to be 
16necessary for the public interest, safety, and welfare.
17 This Section is repealed one year after the effective date 
18of this amendatory Act of the 102nd General Assembly.

19 (5 ILCS 100/5-45.9 new)
20 Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid 
21Code. To provide for the expeditious and timely implementation 
22of the changes made to Articles 5 and 12 of the Illinois Public 
 
 
10200SB2017ham002- 82 -LRB102 16155 JWD 27453 a


1Aid Code by this amendatory Act of the 102nd General Assembly, 
2emergency rules implementing the changes made to Articles 5 
3and 12 of the Illinois Public Aid Code by this amendatory Act 
4of the 102nd General Assembly may be adopted in accordance 
5with Section 5-45 by the Department of Healthcare and Family 
6Services or other department essential to the implementation 
7of the changes. The adoption of emergency rules authorized by 
8Section 5-45 and this Section is deemed to be necessary for the 
9public interest, safety, and welfare.
10 This Section is repealed one year after the effective date 
11of this amendatory Act of the 102nd General Assembly.

12 (5 ILCS 100/5-45.10 new)
13 Sec. 5-45.10. Emergency rulemaking; Mental Health and 
14Developmental Disabilities Administrative Act. To provide for 
15the expeditious and timely implementation of the changes made 
16to Section 74 of the Mental Health and Developmental 
17Disabilities Administrative Act by this amendatory Act of the 
18102nd General Assembly, emergency rules implementing the 
19changes made to Section 74 of the Mental Health and 
20Developmental Disabilities Administrative Act by this 
21amendatory Act of the 102nd General Assembly may be adopted in 
22accordance with Section 5-45 by the Department of Human 
23Services or other department essential to the implementation 
24of the changes. The adoption of emergency rules authorized by 
25Section 5-45 and this Section is deemed to be necessary for the 
 
 
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1public interest, safety, and welfare.
2 This Section is repealed one year after the effective date 
3of this amendatory Act of the 102nd General Assembly.

4 (5 ILCS 100/5-45.11 new)
5 Sec. 5-45.11. Emergency rulemaking; federal Coronavirus 
6State Fiscal Recovery Fund. To provide for the expeditious and 
7timely implementation of any programs changed or established 
8by this amendatory Act of the 102nd General Assembly and 
9funded directly or indirectly with moneys from the federal 
10Coronavirus State Fiscal Recovery Fund, emergency rules 
11implementing such programs may be adopted in accordance with 
12Section 5-45 by the Department of Commerce and Economic 
13Opportunity. The adoption of emergency rules authorized by 
14Section 5-45 and this Section is deemed to be necessary for the 
15public interest, safety, and welfare.
16 This Section is repealed one year after the effective date 
17of this amendatory Act of the 102nd General Assembly.

18 Section 3-10. The State Comptroller Act is amended by 
19changing Section 25 as follows:




20 (15 ILCS 405/25)



21 Sec. 25. Fund. 
22 (a) All cost recoveries, fees for services, and 
23governmental
grants received by the Comptroller shall be 
 
 
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1maintained in a special fund in the
State treasury, to be known 
2as the Comptroller's Administrative Fund. Moneys
in the 
3Comptroller's Administrative Fund may be utilized by the 
4Comptroller,
subject to appropriation, in the discharge of the 
5duties of the office.
6 (b) The Comptroller may direct and the State Treasurer 
7shall transfer amounts from the Comptroller's Administrative 
8Fund into the Capital Facility and Technology Modernization 
9Fund as the Comptroller deems necessary. The Comptroller may 
10direct and the State Treasurer shall transfer any such amounts 
11so transferred to the Capital Facility and Technology 
12Modernization Fund back to the Comptroller's Administrative 
13Fund at any time. 

14(Source: P.A. 89-511, eff. 1-1-97.)


15 Section 3-15. The Department of Commerce and Economic 
16Opportunity Law of the Civil Administrative Code of Illinois 
17is amended by changing Sections 605-705, 605-707, 605-1047, 
18and 605-1050 as follows:




19 (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)



20 Sec. 605-705. Grants to local tourism and convention 
21bureaus. 

22 (a) To establish a grant program for local tourism and

23convention bureaus. The Department will develop and implement 
24a program
for the use of funds, as authorized under this Act, 
 
 
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1by local tourism and
convention bureaus. For the purposes of 
2this Act,
bureaus eligible to receive funds are those local 
3tourism and
convention bureaus that are (i) either units of 
4local government or
incorporated as not-for-profit 
5organizations; (ii) in legal existence
for a minimum of 2 
6years before July 1, 2001; (iii) operating with a
paid, 
7full-time staff whose sole purpose is to promote tourism in 
8the
designated service area; and (iv) affiliated with one or 
9more
municipalities or counties that support the bureau with 
10local hotel-motel
taxes. After July 1, 2001, bureaus 
11requesting certification in
order to receive funds for the 
12first time must be local tourism and
convention bureaus that 
13are (i) either units of local government or
incorporated as 
14not-for-profit organizations; (ii) in legal existence
for a 
15minimum of 2 years before the request for certification; (iii)

16operating with a paid, full-time staff whose sole purpose is 
17to promote
tourism in the designated service area; and (iv) 
18affiliated with
multiple municipalities or counties that 
19support the bureau with local
hotel-motel taxes. Each bureau 
20receiving funds under this Act will be
certified by the 
21Department as the designated recipient to serve an area of
the 
22State.
Notwithstanding the criteria set forth in this 
23subsection (a), or any rule
adopted under this subsection (a), 
24the Director of the Department may
provide for the award of 
25grant funds to one or more entities if in the
Department's 
26judgment that action is necessary in order to prevent a loss of

 
 
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1funding critical to promoting tourism in a designated 
2geographic area of the
State.

3 (b) To distribute grants to local tourism and convention 
4bureaus from
appropriations made from the Local Tourism Fund 
5for that purpose. Of the
amounts appropriated annually to the 
6Department for expenditure under this
Section prior to July 1, 
72011, one-third of those monies shall be used for grants to 
8convention and
tourism bureaus in cities with a population 
9greater than 500,000. The
remaining two-thirds of the annual 
10appropriation prior to July 1, 2011 shall be used for grants to

11convention and tourism bureaus in the
remainder of the State, 
12in accordance with a formula based upon the
population served. 
13Of the amounts appropriated annually to the Department for 
14expenditure under this Section beginning July 1, 2011, 18% of 
15such moneys shall be used for grants to convention and tourism 
16bureaus in cities with a population greater than 500,000. Of 
17the amounts appropriated annually to the Department for 
18expenditure under this Section beginning July 1, 2011, 82% of 
19such moneys shall be used for grants to convention bureaus in 
20the remainder of the State, in accordance with a formula based 
21upon the population served. The Department may reserve up to 
223% of total
local tourism funds available for costs of 
23administering the program to conduct audits of grants, to 
24provide incentive funds to
those
bureaus that will conduct 
25promotional activities designed to further the
Department's 
26statewide advertising campaign, to fund special statewide

 
 
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1promotional activities, and to fund promotional activities 
2that support an
increased use of the State's parks or historic 
3sites. The Department shall require that any convention and 
4tourism bureau receiving a grant under this Section that 
5requires matching funds shall provide matching funds equal to 
6no less than 50% of the grant amount except that in Fiscal 
7Years 2021 and 2022 only Year 2021, the Department shall 
8require that any convention and tourism bureau receiving a 
9grant under this Section that requires matching funds shall 
10provide matching funds equal to no less than 25% of the grant 
11amount. During fiscal year 2013, the Department shall reserve 
12$2,000,000 of the available local tourism funds for 
13appropriation to the Historic Preservation Agency for the 
14operation of the Abraham Lincoln Presidential Library and 
15Museum and State historic sites. 
16 To provide for the expeditious and timely implementation 
17of the changes made by this amendatory Act of the 101st General 
18Assembly, emergency rules to implement the changes made by 
19this amendatory Act of the 101st General Assembly may be 
20adopted by the Department subject to the provisions of Section 
215-45 of the Illinois Administrative Procedure Act. 

22(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)





23 (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)


24 Sec. 605-707. International Tourism Program. 

25 (a) The Department of Commerce and Economic Opportunity 
 
 
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1must establish a
program for international tourism. The 
2Department shall develop and
implement the program on January 
31, 2000 by rule. As part of the program, the
Department may 
4work in cooperation with local convention and tourism bureaus

5in Illinois in the coordination of international tourism 
6efforts at the State
and local level. The
Department may (i)

7work in cooperation with local convention and tourism bureaus 
8for efficient use
of their international tourism marketing

9resources, (ii) promote
Illinois in international meetings and 
10tourism markets, (iii) work with
convention and tourism 
11bureaus throughout the State to increase the number of

12international tourists to Illinois, (iv) provide training,

13research, technical support, and grants to certified 
14convention and
tourism bureaus, (v) provide staff, 
15administration, and related support
required to manage the 
16programs under this Section, and (vi) provide grants
for the 
17development of or the enhancement of
international tourism

18attractions.

19 (b) The Department shall make grants for expenses related 
20to international
tourism and pay for the staffing,

21administration, and related support from the International

22Tourism Fund, a special fund created in the State Treasury. Of 
23the amounts
deposited into the Fund in fiscal year 2000 after 
24January 1, 2000 through fiscal year 2011, 55% shall be
used for 
25grants to convention and tourism bureaus in Chicago (other 
26than the
City of Chicago's Office of Tourism) and 45% shall be 
 
 
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1used for development of
international tourism in areas outside 
2of Chicago. Of the amounts
deposited into the Fund in fiscal 
3year 2001 and thereafter, 55% shall be used
for grants to 
4convention and tourism bureaus in Chicago, and of that amount 
5not
less than
27.5% shall be used
for
grants to convention and 
6tourism bureaus in Chicago other than the
City of Chicago's 
7Office of Tourism, and 45%
shall be
used for administrative 
8expenses and grants authorized under this Section and

9development of international tourism in areas outside of 
10Chicago, of which not
less than $1,000,000
shall be used 
11annually to make grants to convention and tourism bureaus in

12cities other than Chicago that demonstrate their international 
13tourism appeal
and request to develop or expand their 
14international tourism marketing
program, and may also be used 
15to provide grants under item (vi) of subsection
(a) of
this 
16Section. All of the amounts deposited into the Fund in fiscal 
17year 2012 and thereafter shall be used for administrative 
18expenses and grants authorized under this Section and 
19development of international tourism in areas outside of 
20Chicago, of which not less than $1,000,000 shall be used 
21annually to make grants to convention and tourism bureaus in 
22cities other than Chicago that demonstrate their international 
23tourism appeal and request to develop or expand their 
24international tourism marketing program, and may also be used 
25to provide grants under item (vi) of subsection (a) of this 
26Section. Amounts appropriated to the State Comptroller for 
 
 
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1administrative expenses and grants authorized by the Illinois 
2Global Partnership Act are payable from the International 
3Tourism Fund.
For Fiscal Years 2021 and 2022 Year 2021 only, 
4the administrative expenses by the Department and the grants 
5to convention and visitors bureaus outside the City of Chicago 
6may be expended for the general purposes of promoting 
7conventions and tourism. 

8 (c) A convention and tourism bureau is eligible to receive 
9grant moneys
under this Section if the bureau is certified to 
10receive funds under Title 14
of the Illinois Administrative 
11Code, Section 550.35. To be eligible for a
grant, a convention 
12and tourism bureau must provide matching funds equal to the

13grant amount. The Department shall require that any convention 
14and tourism bureau receiving a grant under this Section that 
15requires matching funds shall provide matching funds equal to 
16no less than 50% of the grant amount. In certain
circumstances 
17as determined by the Director of Commerce and Economic 
18Opportunity,
however, the City of
Chicago's
Office of Tourism 
19or any other convention and tourism bureau
may provide

20matching funds equal to no less than 50% of the grant amount to 
21be
eligible to
receive
the grant.
One-half of this 50% may be 
22provided through in-kind contributions.
Grants received by the 
23City of Chicago's Office of Tourism and by convention
and 
24tourism bureaus in Chicago may be expended for the general 
25purposes of
promoting conventions and tourism. 

26(Source: P.A. 101-636, eff. 6-10-20.)


 
 
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1 (20 ILCS 605/605-1047)
2 Sec. 605-1047 605-1045. Local Coronavirus Urgent 
3Remediation Emergency (or Local CURE) Support Program.
4 (a) Purpose. The Department may receive, directly or 
5indirectly, federal funds from the Coronavirus Relief Fund 
6provided to the State pursuant to Section 5001 of the federal 
7Coronavirus Aid, Relief, and Economic Security (CARES) Act to 
8provide financial support to units of local government for 
9purposes authorized by Section 5001 of the federal Coronavirus 
10Aid, Relief, and Economic Security (CARES) Act and related 
11federal guidance. Upon receipt of such funds, and 
12appropriations for their use, the Department shall administer 
13a Local Coronavirus Urgent Remediation Emergency (or Local 
14CURE) Support Program to provide financial support to units of 
15local government that have incurred necessary expenditures due 
16to the COVID-19 public health emergency. The Department shall 
17provide by rule the administrative framework for the Local 
18CURE Support Program.
19 (b) Allocations. A portion of the funds appropriated for 
20the Local CURE Support Program may be allotted to 
21municipalities and counties based on proportionate population. 
22Units of local government, or portions thereof, located within 
23the five Illinois counties that received direct allotments 
24from the federal Coronavirus Relief Fund will not be included 
25in the support program allotments. The Department may 
 
 
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1establish other administrative procedures for providing 
2financial support to units of local government. Appropriated 
3funds may be used for administration of the support program, 
4including the hiring of a service provider to assist with 
5coordination and administration.
6 (c) Administrative Procedures. The Department may 
7establish administrative procedures for the support program, 
8including any application procedures, grant agreements, 
9certifications, payment methodologies, and other 
10accountability measures that may be imposed upon recipients of 
11funds under the grant program. Financial support may be 
12provided in the form of grants or in the form of expense 
13reimbursements for disaster-related expenditures. The 
14emergency rulemaking process may be used to promulgate the 
15initial rules of the grant program.
16 (d) Definitions. As used in this Section:
17  (1) "COVID-19" means the novel coronavirus virus 
18 disease deemed COVID-19 by the World Health Organization 
19 on February 11, 2020.
20  (2) "Local government" or "unit of local government" 
21 means any unit of local government as defined in Article 
22 VII, Section 1 of the Illinois Constitution.
23  (3) "Third party administrator" means a service 
24 provider selected by the Department to provide operational 
25 assistance with the administration of the support program.
26 (e) Powers of the Department. The Department has the power 
 
 
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1to:
2  (1) Provide financial support to eligible units of 
3 local government with funds appropriated from the Local 
4 Coronavirus Urgent Remediation Emergency (Local CURE) Fund 
5 to cover necessary costs incurred due to the COVID-19 
6 public health emergency that are eligible to be paid using 
7 federal funds from the Coronavirus Relief Fund.
8  (2) Enter into agreements, accept funds, issue grants 
9 or expense reimbursements, and engage in cooperation with 
10 agencies of the federal government and units of local 
11 governments to carry out the purposes of this support 
12 program, and to use funds appropriated from the Local 
13 Coronavirus Urgent Remediation Emergency (Local CURE) Fund 
14 fund upon such terms and conditions as may be established 
15 by the federal government and the Department.
16  (3) Enter into agreements with third-party 
17 administrators to assist the state with operational 
18 assistance and administrative functions related to review 
19 of documentation and processing of financial support 
20 payments to units of local government.
21  (4) Establish applications, notifications, contracts, 
22 and procedures and adopt rules deemed necessary and 
23 appropriate to carry out the provisions of this Section. 
24 To provide for the expeditious and timely implementation 
25 of this Act, emergency rules to implement any provision of 
26 this Section may be adopted by the Department subject to 
 
 
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1 the provisions of Section 5-45 of the Illinois 
2 Administrative Procedure Act.
3  (5) Provide staff, administration, and related support 
4 required to manage the support program and pay for the 
5 staffing, administration, and related support with funds 
6 appropriated from the Local Coronavirus Urgent Remediation 
7 Emergency (Local CURE) Fund.
8  (6) Exercise such other powers as are necessary or 
9 incidental to the foregoing.
10 (f) Local CURE Financial Support to Local Governments.
The 
11Department is authorized to provide financial support to 
12eligible units of local government including, but not limited 
13to, certified local health departments for necessary costs 
14incurred due to the COVID-19 public health emergency that are 
15eligible to be paid using federal funds from the Coronavirus 
16Relief Fund.
17  (1) Financial support funds may be used by a unit of 
18 local government only for payment of costs that: (i) are 
19 necessary expenditures incurred due to the public health 
20 emergency of COVID-19; (ii) were not accounted for in the 
21 most recent budget approved as of March 27, 2020 for the 
22 unit of local government; and (iii) were incurred between 
23 March 1, 2020 and December 31, 2021, or until the end of 
24 any extension of the covered period authorized by federal 
25 law 30, 2020.
26  (2) A unit of local government receiving financial 
 
 
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1 support funds under this program shall certify to the 
2 Department that it shall use the funds in accordance with 
3 the requirements of paragraph (1) and that any funds 
4 received but not used for such purposes shall be repaid to 
5 the Department.
6  (3) The Department shall make the determination to 
7 provide financial support funds to a unit of local 
8 government on the basis of criteria established by the 
9 Department.
10 (g) Additional Purpose. The Local CURE Fund may receive, 
11directly or indirectly, federal funds from the Coronavirus 
12Local Fiscal Recovery Fund pursuant to Section 9901 of the 
13federal American Rescue Plan Act of 2021 in order to 
14distribute the funds to units of local government in 
15accordance with Section 9901 of the American Recovery Plan Act 
16and any related federal guidance. Upon receipt of such funds 
17into the Local CURE Fund, as instructed by the Governor, the 
18Department shall cooperate with the Department of Revenue and 
19any other relevant agency to administer the distribution of 
20such funds to the appropriate units of local government. 

21(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)

22 (20 ILCS 605/605-1050)
23 Sec. 605-1050. Coronavirus Back to Business Interruption 
24Grant Program (or Back to Business BIG Program).
25 (a) Purpose. The Department may receive State funds and, 
 
 
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1directly or indirectly, federal funds under the authority of 
2legislation passed in response to the Coronavirus epidemic 
3including, but not limited to, the Coronavirus Aid, Relief, 
4and Economic Security Act, P.L. 116-136 (the "CARES Act") and 
5the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA 
6Act"); such funds shall be used in accordance with the CARES 
7Act and ARPA Act legislation and published guidance. Section 
85001 of the CARES Act establishes the Coronavirus Relief Fund, 
9which authorizes the State to expend funds that are necessary 
10to respond to the COVID-19 public health emergency. The 
11financial support of Qualifying Businesses is a necessary 
12expense under federal guidance for implementing Section 5001 
13of the CARES Act. Upon receipt or availability of such State or 
14federal funds, and subject to appropriations for their use, 
15the Department shall administer a program to provide financial 
16assistance to Qualifying Businesses that have experienced 
17interruption of business or other adverse conditions 
18attributable to the COVID-19 public health emergency. Support 
19may be provided directly by the Department to businesses and 
20organizations or in cooperation with a Qualified Partner. 
21Financial assistance may include, but not be limited to 
22grants, expense reimbursements, or subsidies.
23 (b) From appropriations for the Back to Business BIG 
24Program, up to $60,000,000 may be allotted to the repayment or 
25conversion of Eligible Loans made pursuant to the Department's 
26Emergency Loan Fund Program. An Eligible Loan may be repaid or 
 
 
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1converted through a grant payment, subsidy, or reimbursement 
2payment to the recipient or, on behalf of the recipient, to the 
3Qualified Partner, or by any other lawful method.
4 (c) From appropriations for the Back to Business BIG 
5Program, the Department shall provide financial assistance 
6through grants, expense reimbursements, or subsidies to 
7Qualifying Businesses or a Qualified Partner to cover expenses 
8or losses incurred due to the COVID-19 public health emergency 
9or for start-up costs of a new Qualifying Business. With a 
10minimum of 50% going to Qualified Businesses that enable 
11critical support services such as child care, day care, and 
12early childhood education, the BIG Program will reimburse 
13costs or losses incurred by Qualifying Businesses due to 
14business interruption caused by required closures, as 
15authorized in federal guidance regarding the Coronavirus 
16Relief Fund. All spending related to this program from federal 
17funds must be reimbursable by the Federal Coronavirus Relief 
18Fund in accordance with Section 5001 of the federal CARES Act, 
19the ARPA Act, and any related federal guidance, or the 
20provisions of any other federal source supporting the program.
21 (d) As more fully described in subsection (c), funds will 
22be appropriated to the Back to Business BIG Program for 
23distribution to or on behalf of Qualifying Businesses. Of the 
24funds appropriated, a minimum of 40% 30% shall be allotted for 
25Qualifying Qualified Businesses with ZIP codes located in the 
26most disproportionately impacted areas of Illinois, based on 
 
 
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1positive COVID-19 cases.
2 (e) The Department shall coordinate with the Department of 
3Human Services with respect to making grants, expense 
4reimbursements or subsidies to any child care or day care 
5provider providing services under Section 9A-11 of the 
6Illinois Public Aid Code to determine what resources the 
7Department of Human Services may be providing to a child care 
8or day care provider under Section 9A-11 of the Illinois 
9Public Aid Code.
10 (f) The Department may establish by rule administrative 
11procedures for the grant program, including any application 
12procedures, grant agreements, certifications, payment 
13methodologies, and other accountability measures that may be 
14imposed upon participants in the program. The emergency 
15rulemaking process may be used to promulgate the initial rules 
16of the grant program and any amendments to the rules following 
17the effective date of this amendatory Act of the 102nd General 
18Assembly.
19 (g) Definitions. As used in this Section:
20  (1) "COVID-19" means the novel coronavirus disease 
21 deemed COVID-19 by the World Health Organization on 
22 February 11, 2020.
23  (2) "Qualifying Business" means a business or 
24 organization that has experienced or is experiencing 
25 business interruption or other adverse conditions due to 
26 the COVID-19 public health emergency, and includes a new 
 
 
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1 business or organization started after March 1, 2020 in 
2 the midst of adverse conditions due to the COVID-19 public 
3 health emergency. and is eligible for reimbursement as 
4 prescribed by Section 601(a) of the Social Security Act 
5 and added by Section 5001 of the CARES Act or other federal 
6 legislation addressing the COVID-19 crisis.
7  (3) "Eligible Loan" means a loan of up to $50,000 that 
8 was deemed eligible for funding under the Department's 
9 Emergency Loan Fund Program and for which repayment will 
10 be eligible for reimbursement from Coronavirus Relief Fund 
11 monies pursuant to Section 5001 of the federal CARES Act 
12 or the ARPA Act and any related federal guidance.
13  (4) "Emergency Loan Fund Program", also referred to as 
14 the "COVID-19 Emergency Relief Program", is a program 
15 executed by the Department by which the State Small 
16 Business Credit Initiative fund is utilized to guarantee 
17 loans released by a financial intermediary or Qualified 
18 Partner.
19  (5) "Qualified Partner" means a financial institution 
20 or nonprofit with which the Department has entered into an 
21 agreement or contract to provide or incentivize assistance 
22 to Qualifying Businesses.
23 (h) Powers of the Department. The Department has the power 
24to:
25  (1) provide grants, subsidies and expense 
26 reimbursements to Qualifying Qualified Businesses or, on 
 
 
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1 behalf of Qualifying Qualified Businesses, to Qualifying 
2 Qualified Partners from appropriations to cover Qualifying 
3 Qualified Businesses eligible costs or losses incurred due 
4 to the COVID-19 public health emergency, including losses 
5 caused by business interruption or closure and including 
6 start-up costs for new Qualifying Businesses;
7  (2) enter into agreements, accept funds, issue grants, 
8 and engage in cooperation with agencies of the federal 
9 government, units of local government, financial 
10 institutions, and nonprofit organizations to carry out the 
11 purposes of this Program, and to use funds appropriated 
12 for the Back to Business BIG Program;
13  (3) prepare forms for application, notification, 
14 contract, and other matters, and establish procedures, 
15 rules, or regulations deemed necessary and appropriate to 
16 carry out the provisions of this Section;
17  (4) provide staff, administration, and related support 
18 required to manage the Back to Business BIG Program and 
19 pay for the staffing, administration, and related support;
20  (5) using data provided by the Illinois Department of 
21 Public Health and other reputable sources, determine which 
22 geographic regions in Illinois have been most 
23 disproportionately impacted by the COVID-19 public health 
24 emergency, considering factors of positive cases, positive 
25 case rates, and economic impact; and
26  (6) determine which industries and businesses in 
 
 
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1 Illinois have been most disproportionately impacted by the 
2 COVID-19 public health emergency and establish procedures 
3 that prioritize greatly impacted industries and 
4 businesses, as well as Qualifying Qualified Businesses 
5 that did not receive paycheck protection program 
6 assistance.

7(Source: P.A. 101-636, eff. 6-10-20.)

8 Section 3-20. The Illinois Economic Opportunity Act is 
9amended by changing Sections 2 and 4 as follows:




10 (20 ILCS 625/2) (from Ch. 127, par. 2602)



11 Sec. 2. (a) The Director of Commerce and Economic 
12Opportunity is authorized to administer the federal community 
13services
block program, emergency community services homeless 
14grant program, low-income energy assistance program, 
15weatherization assistance program, supplemental low-income 
16energy assistance fund,
low-income household water assistance 
17program, and other federal programs that require or give 
18preference to community
action agencies for local 
19administration in accordance with federal laws
and regulations 
20as amended. The Director shall provide financial assistance to

21community action agencies from community service block grant 
22funds and other
federal funds requiring or giving preference 
23to community action agencies for
local administration for the 
24programs described in Section 4.


 
 
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1 (b) Funds appropriated for use by community action 
2agencies in community
action programs shall be allocated 
3annually to existing community action
agencies or newly formed 
4community action agencies by the Department of
Commerce and 
5Economic Opportunity. Allocations will be made consistent with

6duly enacted departmental rules.

7(Source: P.A. 96-154, eff. 1-1-10.)





8 (20 ILCS 625/4) (from Ch. 127, par. 2604)



9 Sec. 4. 
(a) A community action program is a 
10community-based and operated
program, the purpose of which is 
11to provide a measurable and remedial impact
on causes of 
12poverty in a community or those areas of a community where

13poverty is acute.

14 (b) The methods by which the purposes of community action 
15programs may
be effected include, but are not limited to, the 
16following:


17  (1) Programs designed to further community economic 
18 development. ;


19  (2) Programs designed to secure and maintain 
20 meaningful employment for
individuals. ;


21  (3) Programs to assure an adequate education for all 
22 individuals. ;


23  (4) Programs to instruct individuals on more 
24 economical uses of available
income. ;


25  (5) Programs to provide and maintain adequate housing. 
 
 
10200SB2017ham002- 103 -LRB102 16155 JWD 27453 a


1 ;


2  (6) Programs for the prevention of narcotics addiction 
3 and alcoholism,
and for the rehabilitation of narcotics 
4 addicts and alcoholics. ;


5  (7) Programs to aid individuals in obtaining emergency 
6 assistance through
loans or grants to meet immediate and 
7 urgent personal and family needs. ;


8  (8) Programs to aid in the resolution of personal and 
9 family problems
which block the achievement of 
10 self-sufficiency. ;


11  (9) Programs to achieve greater citizen participation 
12 in the affairs of
the community. ;


13  (10) Programs to provide adequate nutrition for 
14 individuals and improved
community health. ;


15  (11) Programs to aid families and individuals in 
16 obtaining adequate health
care. ;


17  (12) Programs to provide transportation to facilitate 
18 individuals' access
to community resources. ;


19  (13) Programs to provide for employment training and 
20 retraining, with
special emphasis on employment in the 
21 high technology industries. ; and


22  (14) Programs to provide aid and encouragement to 
23 small businesses and
small-business development.


24  (15) Programs to assist households to meet the cost of 
25 home energy and water.


26  (16) Programs designed to ameliorate the adverse 
 
 
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1 effects of high energy
costs on low-income households and 
2 the conserve energy.

3(Source: P.A. 87-926.)


4 Section 3-30. The Department of Innovation and Technology 
5Act is amended by adding Section 1-65 as follows:

6 (20 ILCS 1370/1-65 new)
7 Sec. 1-65. Authority to Receive Financial and In-kind 
8Assistance. The Department may receive federal financial 
9assistance, either directly from the federal government or 
10indirectly through another source, public or private. The 
11Department may also receive transfers, gifts, grants, or 
12donations from any source, public or private, in the form of 
13funds, services, equipment, supplies, or materials. Any funds 
14received pursuant to this Section shall be deposited in the 
15DoIT Special Projects Fund unless deposit in a different fund 
16is otherwise mandated, and shall be used in accordance with 
17the requirements of the federal financial assistance, gift, 
18grant, or donation for purposes related to information 
19technology within the powers and duties of the Department. 

20 Section 3-35. The Mental Health and Developmental 
21Disabilities Administrative Act is amended by changing Section 
2274 as follows:

 
 
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1 (20 ILCS 1705/74)
2 Sec. 74. Rates and reimbursements. 
3 (a) Within 30 days after July 6, 2017 (the effective date 
4of Public Act 100-23), the Department shall increase rates and 
5reimbursements to fund a minimum of a $0.75 per hour wage 
6increase for front-line personnel, including, but not limited 
7to, direct support persons, aides, front-line supervisors, 
8qualified intellectual disabilities professionals, nurses, and 
9non-administrative support staff working in community-based 
10provider organizations serving individuals with developmental 
11disabilities. The Department shall adopt rules, including 
12emergency rules under subsection (y) of Section 5-45 of the 
13Illinois Administrative Procedure Act, to implement the 
14provisions of this Section.
15 (b) Rates and reimbursements. Within 30 days after the 
16effective date of this amendatory Act of the 100th General 
17Assembly, the Department shall increase rates and 
18reimbursements to fund a minimum of a $0.50 per hour wage 
19increase for front-line personnel, including, but not limited 
20to, direct support persons, aides, front-line supervisors, 
21qualified intellectual disabilities professionals, nurses, and 
22non-administrative support staff working in community-based 
23provider organizations serving individuals with developmental 
24disabilities. The Department shall adopt rules, including 
25emergency rules under subsection (bb) of Section 5-45 of the 
26Illinois Administrative Procedure Act, to implement the 
 
 
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1provisions of this Section.
2 (c) Rates and reimbursements. Within 30 days after the 
3effective date of this amendatory Act of the 101st General 
4Assembly, subject to federal approval, the Department shall 
5increase rates and reimbursements in effect on June 30, 2019 
6for community-based providers for persons with Developmental 
7Disabilities by 3.5% The Department shall adopt rules, 
8including emergency rules under subsection (jj) of Section 
95-45 of the Illinois Administrative Procedure Act, to 
10implement the provisions of this Section, including wage 
11increases for direct care staff.
12 (d) For community-based providers serving persons with 
13intellectual/developmental disabilities, subject to federal 
14approval of any relevant Waiver Amendment, the rates taking 
15effect for services delivered on or after January 1, 2022, 
16shall include an increase in the rate methodology sufficient 
17to provide a $1.50 per hour wage increase for direct support 
18personnel in residential settings and sufficient to provide 
19wages for all residential non-executive direct care staff, 
20excluding direct support personnel, at the federal Department 
21of Labor, Bureau of Labor Statistics' average wage as defined 
22in rule by the Department.
23 The establishment of and any changes to the rate 
24methodologies for community-based services provided to persons 
25with intellectual/developmental disabilities are subject to 
26federal approval of any relevant Waiver Amendment and shall be 
 
 
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1defined in rule by the Department. The Department shall adopt 
2rules, including emergency rules as authorized by Section 5-45 
3of the Illinois Administrative Procedure Act, to implement the 
4provisions of this subsection (d). 

5(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
6101-10, eff. 6-5-19.)

7 Section 3-40. The Illinois Lottery Law is amended by 
8changing Section 20 as follows:



9 (20 ILCS 1605/20) (from Ch. 120, par. 1170)


10 Sec. 20. State Lottery Fund.

11 (a) There is created in the State Treasury a special fund 
12to be
known as the State Lottery Fund. Such fund shall consist 
13of all revenues
received from (1) the sale of lottery tickets 
14or shares, (net of
commissions, fees
representing those 
15expenses that are directly proportionate to the
sale of 
16tickets or shares at the agent location, and prizes of less

17than
$600 which
have been validly paid at the agent
level), (2) 
18application fees,
and (3) all other sources including moneys 
19credited or transferred thereto
from
any other fund
or source 
20pursuant to law. Interest earnings of the State Lottery Fund

21shall be credited to the Common School Fund.

22 (b) The receipt and distribution of moneys under Section 
2321.5 of this Act shall be in accordance with Section 21.5.

24 (c) The receipt and distribution of moneys under Section 
 
 
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121.6 of this Act shall be in accordance with Section 21.6.
2 (d) The receipt and distribution of moneys under Section 
321.7 of this Act shall be in accordance with Section 21.7.

4 (e)
The receipt and distribution of moneys under Section 
521.8
of this Act shall be in accordance with Section 21.8.

6 (f) The receipt and distribution of moneys under Section 
721.9 of this Act shall be in accordance with Section 21.9. 
8 (g) The receipt and distribution of moneys under Section 
921.10 of this Act shall be in accordance with Section 21.10. 
10 (h) The receipt and distribution of moneys under Section 
1121.11 of this Act shall be in accordance with Section 21.11. 
12 (i) The receipt and distribution of moneys under Section 
1321.12 of this Act shall be in accordance with Section 21.12. 
14 (j) The receipt and distribution of moneys under Section 
1521.13 of this Act shall be in accordance with Section 21.13.
16 (k) The receipt and distribution of moneys under Section 
1725-70 of the Sports Wagering Act shall be in accordance with 
18Section 25-70 of the Sports Wagering Act. 
19(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18; 
20101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)


21 Section 3-45. The Illinois Emergency Management Agency Act 
22is amended by changing Section 5 as follows:




23 (20 ILCS 3305/5) (from Ch. 127, par. 1055)


24 Sec. 5. Illinois Emergency Management Agency. 

 
 
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1 (a) There is created within the executive branch of the 
2State Government an
Illinois Emergency Management Agency and a 
3Director of the Illinois Emergency
Management Agency, herein 
4called the "Director" who shall be the head thereof.
The 
5Director shall be appointed by the Governor, with the advice 
6and consent of
the Senate, and shall serve for a term of 2 
7years beginning on the third Monday
in January of the 
8odd-numbered year, and until a successor is appointed and
has 
9qualified; except that the term of the first Director 
10appointed under this
Act shall expire on the third Monday in 
11January, 1989. The Director shall not
hold any other 
12remunerative public office. For terms ending before December 
1331, 2019, the Director shall receive an annual
salary as set by 
14the
Compensation Review Board. For terms beginning after the 
15effective date of this amendatory Act of the 100th General 
16Assembly, the annual salary of the Director shall be as 
17provided in Section 5-300 of the Civil Administrative Code of 
18Illinois.

19 (b) The Illinois Emergency Management Agency shall obtain, 
20under the
provisions of the Personnel Code, technical, 
21clerical, stenographic and other
administrative personnel, and 
22may make expenditures within the appropriation
therefor as may 
23be necessary to carry out the purpose of this Act. The agency

24created by this Act is intended to be a successor to the agency 
25created under
the Illinois Emergency Services and Disaster 
26Agency Act of 1975 and the
personnel, equipment, records, and 
 
 
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1appropriations of that agency are
transferred to the successor 
2agency as of June 30, 1988 (the effective date of this Act).

3 (c) The Director, subject to the direction and control of 
4the Governor,
shall be the executive head of the Illinois 
5Emergency Management Agency and
the State Emergency Response 
6Commission and shall be responsible under the
direction of the 
7Governor, for carrying out the program for emergency

8management of this State. The Director shall also maintain 
9liaison
and cooperate with
the emergency management 
10organizations of this State and other states and of
the 
11federal government.

12 (d) The Illinois Emergency Management Agency shall take an 
13integral part in
the development and revision of political 
14subdivision emergency operations
plans prepared under 
15paragraph (f) of Section 10. To this end it shall employ
or 
16otherwise secure the services of professional and technical 
17personnel
capable of providing expert assistance to the 
18emergency services and disaster
agencies. These personnel 
19shall consult with emergency services and disaster
agencies on 
20a regular basis and shall make field examinations of the 
21areas,
circumstances, and conditions that particular political 
22subdivision emergency
operations plans are intended to apply.

23 (e) The Illinois Emergency Management Agency and political 
24subdivisions
shall be encouraged to form an emergency 
25management advisory committee composed
of private and public 
26personnel representing the emergency management phases of

 
 
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1mitigation, preparedness, response, and recovery.
The Local 
2Emergency Planning Committee, as created under the Illinois

3Emergency
Planning and Community Right to Know Act, shall 
4serve as
an advisory
committee to the emergency services and 
5disaster agency or agencies serving
within the boundaries
of 
6that Local Emergency Planning Committee planning district for:

7  (1) the development of emergency operations plan 
8 provisions for hazardous
chemical
emergencies; and

9  (2) the assessment of emergency response capabilities 
10 related to hazardous
chemical
emergencies.

11 (f) The Illinois Emergency Management Agency shall:

12  (1) Coordinate the overall emergency management 
13 program of the State.

14  (2) Cooperate with local governments, the federal 
15 government and any
public or private agency or entity in 
16 achieving any purpose of this Act and
in implementing 
17 emergency management programs for mitigation, 
18 preparedness,
response, and recovery.

19  (2.5) Develop a comprehensive emergency preparedness 
20 and response plan for any nuclear
accident in accordance 
21 with Section 65 of the Nuclear Safety
Law of 2004 and in 
22 development of the
Illinois
Nuclear Safety Preparedness 
23 program in accordance with Section 8 of the
Illinois 
24 Nuclear Safety Preparedness Act.

25  (2.6) Coordinate with the Department of Public Health

26 with respect to planning for and responding to public 
 
 
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1 health emergencies.

2  (3) Prepare, for issuance by the Governor, executive 
3 orders,
proclamations, and regulations as necessary or 
4 appropriate in coping with
disasters.

5  (4) Promulgate rules and requirements for political 
6 subdivision
emergency operations plans that are not 
7 inconsistent with and are at least
as stringent as 
8 applicable federal laws and regulations.

9  (5) Review and approve, in accordance with Illinois 
10 Emergency Management
Agency rules, emergency operations

11 plans for those political subdivisions required to have an 
12 emergency services
and disaster agency pursuant to this 
13 Act.

14  (5.5) Promulgate rules and requirements for the 
15 political subdivision
emergency management
exercises, 
16 including, but not limited to, exercises of the emergency 
17 operations
plans.

18  (5.10) Review, evaluate, and approve, in accordance 
19 with Illinois
Emergency
Management
Agency rules, political 
20 subdivision emergency management exercises for those

21 political subdivisions
required to have an emergency 
22 services and disaster agency pursuant to this
Act.

23  (6) Determine requirements of the State and its 
24 political
subdivisions
for food, clothing, and other 
25 necessities in event of a disaster.

26  (7) Establish a register of persons with types of 
 
 
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1 emergency
management
training and skills in mitigation, 
2 preparedness, response, and recovery. 

3  (8) Establish a register of government and private 
4 response
resources
available for use in a disaster.

5  (9) Expand the Earthquake Awareness Program and its 
6 efforts to
distribute earthquake preparedness materials to 
7 schools, political
subdivisions, community groups, civic 
8 organizations, and the media.
Emphasis will be placed on 
9 those areas of the State most at risk from an
earthquake. 
10 Maintain the list of all school districts, hospitals,

11 airports, power plants, including nuclear power plants, 
12 lakes, dams,
emergency response facilities of all types, 
13 and all other major public or
private structures which are 
14 at the greatest risk of damage from
earthquakes under 
15 circumstances where the damage would cause subsequent
harm 
16 to the surrounding communities and residents.

17  (10) Disseminate all information, completely and 
18 without
delay, on water
levels for rivers and streams and 
19 any other data pertaining to potential
flooding supplied 
20 by the Division of Water Resources within the Department 
21 of
Natural Resources to all political subdivisions to the 
22 maximum extent possible.

23  (11) Develop agreements, if feasible, with medical 
24 supply and
equipment
firms to
supply resources as are 
25 necessary to respond to an earthquake or any other

26 disaster as defined in this Act. These resources will be 
 
 
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1 made available
upon notifying the vendor of the disaster. 
2 Payment for the resources will
be in accordance with 
3 Section 7 of this Act. The Illinois Department of
Public 
4 Health shall determine which resources will be required 
5 and requested.

6  (11.5) In coordination with the Department of State 
7 Police, develop and
implement a community outreach program 
8 to promote awareness among the State's
parents and 
9 children of child abduction prevention and response.

10  (12) Out of funds appropriated for these purposes, 
11 award capital and
non-capital grants to Illinois hospitals 
12 or health care facilities located
outside of a city with a 
13 population in excess of 1,000,000 to be used for
purposes 
14 that include, but are not limited to, preparing to respond 
15 to mass
casualties and disasters, maintaining and 
16 improving patient safety and
quality of care, and 
17 protecting the confidentiality of patient information.
No 
18 single grant for a capital expenditure shall exceed 
19 $300,000.
No single grant for a non-capital expenditure 
20 shall exceed $100,000.
In awarding such grants, preference 
21 shall be given to hospitals that serve
a significant 
22 number of Medicaid recipients, but do not qualify for

23 disproportionate share hospital adjustment payments under 
24 the Illinois Public
Aid Code. To receive such a grant, a 
25 hospital or health care facility must
provide funding of 
26 at least 50% of the cost of the project for which the grant

 
 
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1 is being requested.
In awarding such grants the Illinois 
2 Emergency Management Agency shall consider
the 
3 recommendations of the Illinois Hospital Association.

4  (13) Do all other things necessary, incidental or 
5 appropriate
for the implementation of this Act.

6 (g) The Illinois Emergency Management Agency is authorized 
7to make grants to various higher education institutions, 
8public K-12 school districts, area vocational centers as 
9designated by the State Board of Education, inter-district 
10special education cooperatives, regional safe schools, and 
11nonpublic K-12 schools for safety and security improvements. 
12For the purpose of this subsection (g), "higher education 
13institution" means a public university, a public community 
14college, or an independent, not-for-profit or for-profit 
15higher education institution located in this State. Grants 
16made under this subsection (g) shall be paid out of moneys 
17appropriated for that purpose from the Build Illinois Bond 
18Fund. The Illinois Emergency Management Agency shall adopt 
19rules to implement this subsection (g). These rules may 
20specify: (i) the manner of applying for grants; (ii) project 
21eligibility requirements; (iii) restrictions on the use of 
22grant moneys; (iv) the manner in which the various higher 
23education institutions must account for the use of grant 
24moneys; and (v) any other provision that the Illinois 
25Emergency Management Agency determines to be necessary or 
26useful for the administration of this subsection (g).
 
 
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1 (g-5) The Illinois Emergency Management Agency is 
2authorized to make grants to not-for-profit organizations 
3which are exempt from federal income taxation under section 
4501(c)(3) of the Federal Internal Revenue Code for eligible 
5security improvements that assist the organization in 
6preventing, preparing for, or responding to acts of terrorism. 
7The Director shall establish procedures and forms by which 
8applicants may apply for a grant and procedures for 
9distributing grants to recipients. The procedures shall 
10require each applicant to do the following:
11  (1) identify and substantiate prior threats or attacks 
12 by a terrorist organization, network, or cell against the 
13 not-for-profit organization;
14  (2) indicate the symbolic or strategic value of one or 
15 more sites that renders the site a possible target of 
16 terrorism;
17  (3) discuss potential consequences to the organization 
18 if the site is damaged, destroyed, or disrupted by a 
19 terrorist act;
20  (4) describe how the grant will be used to integrate 
21 organizational preparedness with broader State and local 
22 preparedness efforts;
23  (5) submit a vulnerability assessment conducted by 
24 experienced security, law enforcement, or military 
25 personnel, and a description of how the grant award will 
26 be used to address the vulnerabilities identified in the 
 
 
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1 assessment; and
2  (6) submit any other relevant information as may be 
3 required by the Director.
4 The Agency is authorized to use funds appropriated for the 
5grant program described in this subsection (g-5) to administer 
6the program. 
7 (h) Except as provided in Section 17.5 of this Act, any 
8moneys received by the Agency from donations or sponsorships 
9unrelated to a disaster shall be deposited in the Emergency 
10Planning and Training Fund and used by the Agency, subject to 
11appropriation, to effectuate planning and training activities. 
12Any moneys received by the Agency from donations during a 
13disaster and intended for disaster response or recovery shall 
14be deposited into the Disaster Response and Recovery Fund and 
15used for disaster response and recovery pursuant to the 
16Disaster Relief Act. 
17 (i) The Illinois Emergency Management Agency may by rule 
18assess and collect reasonable fees for attendance at 
19Agency-sponsored conferences to enable the Agency to carry out 
20the requirements of this Act. Any moneys received under this 
21subsection shall be deposited in the Emergency Planning and 
22Training Fund and used by the Agency, subject to 
23appropriation, for planning and training activities.
24 (j) The Illinois Emergency Management Agency is authorized 
25to make grants to other State agencies, public universities, 
26units of local government, and statewide mutual aid 
 
 
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1organizations to enhance statewide emergency preparedness and 
2response. 
3(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17; 
4100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff. 
51-18-19.)


6 (30 ILCS 105/5.414 rep.)
7 Section 3-46. The State Finance Act is amended by 
8repealing Section 5.414.

9 Section 3-50. The State Revenue Sharing Act is amended by 
10changing Section 12 as follows:




11 (30 ILCS 115/12) (from Ch. 85, par. 616)



12 Sec. 12. Personal Property Tax Replacement Fund. There is 
13hereby
created the Personal Property Tax Replacement Fund, a 
14special fund in
the State Treasury into which shall be paid all 
15revenue realized:

16  (a) all amounts realized from the additional personal 
17 property tax
replacement income tax imposed by subsections 
18 (c) and (d) of Section 201 of the
Illinois Income Tax Act, 
19 except for those amounts deposited into the Income Tax

20 Refund Fund pursuant to subsection (c) of Section 901 of 
21 the Illinois Income
Tax Act; and

22  (b) all amounts realized from the additional personal 
23 property replacement
invested capital taxes imposed by 
 
 
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1 Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the 
2 Gas Revenue Tax Act, Section 2a.1 of the Public
Utilities 
3 Revenue Act, and Section 3 of the Water Company Invested 
4 Capital
Tax Act, and amounts payable to the Department of 
5 Revenue under the
Telecommunications Infrastructure 
6 Maintenance Fee Act.

7 As soon as may be after the end of each month, the 
8Department of Revenue
shall certify to the Treasurer and the 
9Comptroller the amount of all refunds
paid out of the General 
10Revenue Fund through the preceding month on account
of 
11overpayment of liability on taxes paid into the Personal 
12Property Tax
Replacement Fund. Upon receipt of such 
13certification, the Treasurer and
the Comptroller shall 
14transfer the amount so certified from the Personal
Property 
15Tax Replacement Fund into the General Revenue Fund.

16 The payments of revenue into the Personal Property Tax 
17Replacement Fund
shall be used exclusively for distribution to 
18taxing districts, regional offices and officials, and local 
19officials as provided
in this Section and in the School Code, 
20payment of the ordinary and contingent expenses of the 
21Property Tax Appeal Board, payment of the expenses of the 
22Department of Revenue incurred
in administering the collection 
23and distribution of monies paid into the
Personal Property Tax 
24Replacement Fund and transfers due to refunds to
taxpayers for 
25overpayment of liability for taxes paid into the Personal

26Property Tax Replacement Fund.

 
 
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1 In addition, moneys in the Personal Property Tax

2Replacement Fund may be used to pay any of the following: (i) 
3salary, stipends, and additional compensation as provided by 
4law for chief election clerks, county clerks, and county 
5recorders; (ii) costs associated with regional offices of 
6education and educational service centers; (iii) 
7reimbursements payable by the State Board of Elections under 
8Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the 
9Election Code; (iv) expenses of the Illinois Educational Labor 
10Relations Board; and (v) salary, personal services, and 
11additional compensation as provided by law for court reporters 
12under the Court Reporters Act. 
13 As soon as may be after June 26, 1980 (the effective date 
14of Public Act 81-1255),
the Department of Revenue shall 
15certify to the Treasurer the amount of net
replacement revenue 
16paid into the General Revenue Fund prior to that effective

17date from the additional tax imposed by Section 2a.1 of the 
18Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; 
19Section 2a.1 of the Public
Utilities Revenue Act; Section 3 of 
20the Water Company Invested Capital Tax Act;
amounts collected 
21by the Department of Revenue under the Telecommunications 
22Infrastructure Maintenance Fee Act; and the
additional 
23personal
property tax replacement income tax imposed by
the 
24Illinois Income Tax Act, as amended by Public
Act 81-1st 
25Special Session-1. Net replacement revenue shall be defined as

26the total amount paid into and remaining in the General 
 
 
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1Revenue Fund as a
result of those Acts minus the amount 
2outstanding and obligated from the
General Revenue Fund in 
3state vouchers or warrants prior to June 26, 1980 (the 
4effective
date of Public Act 81-1255) as refunds to taxpayers 
5for overpayment
of liability under those Acts.

6 All interest earned by monies accumulated in the Personal 
7Property
Tax Replacement Fund shall be deposited in such Fund. 
8All amounts allocated
pursuant to this Section are 
9appropriated on a continuing basis.

10 Prior to December 31, 1980, as soon as may be after the end 
11of each quarter
beginning with the quarter ending December 31, 
121979, and on and after
December 31, 1980, as soon as may be 
13after January 1, March 1, April 1, May
1, July 1, August 1, 
14October 1 and December 1 of each year, the Department
of 
15Revenue shall allocate to each taxing district as defined in 
16Section 1-150
of the Property Tax Code, in accordance with
the 
17provisions of paragraph (2) of this Section the portion of the 
18funds held
in the Personal Property Tax Replacement Fund which 
19is required to be
distributed, as provided in paragraph (1), 
20for each quarter. Provided,
however, under no circumstances 
21shall any taxing district during each of the
first two years of 
22distribution of the taxes imposed by Public Act 81-1st Special 
23Session-1 be entitled to an annual allocation which is less 
24than the funds such
taxing district collected from the 1978 
25personal property tax. Provided further
that under no 
26circumstances shall any taxing district during the third year 
 
 
10200SB2017ham002- 122 -LRB102 16155 JWD 27453 a


1of
distribution of the taxes imposed by Public Act 81-1st 
2Special Session-1 receive less
than 60% of the funds such 
3taxing district collected from the 1978 personal
property tax. 
4In the event that the total of the allocations made as above

5provided for all taxing districts, during either of such 3 
6years, exceeds the
amount available for distribution the 
7allocation of each taxing district shall
be proportionately 
8reduced. Except as provided in Section 13 of this Act, the

9Department shall then certify, pursuant to appropriation, such 
10allocations to
the State Comptroller who shall pay over to the 
11several taxing districts the
respective amounts allocated to 
12them.

13 Any township which receives an allocation based in whole 
14or in part upon
personal property taxes which it levied 
15pursuant to Section 6-507 or 6-512
of the Illinois Highway 
16Code and which was previously
required to be paid
over to a 
17municipality shall immediately pay over to that municipality a

18proportionate share of the personal property replacement funds 
19which such
township receives.

20 Any municipality or township, other than a municipality 
21with a population
in excess of 500,000, which receives an 
22allocation based in whole or in
part on personal property 
23taxes which it levied pursuant to Sections 3-1,
3-4 and 3-6 of 
24the Illinois Local Library Act and which was
previously

25required to be paid over to a public library shall immediately 
26pay over
to that library a proportionate share of the personal 
 
 
10200SB2017ham002- 123 -LRB102 16155 JWD 27453 a


1property tax replacement
funds which such municipality or 
2township receives; provided that if such
a public library has 
3converted to a library organized under the Illinois
Public 
4Library District Act, regardless of whether such conversion 
5has
occurred on, after or before January 1, 1988, such 
6proportionate share
shall be immediately paid over to the 
7library district which maintains and
operates the library. 
8However, any library that has converted prior to January
1, 
91988, and which hitherto has not received the personal 
10property tax
replacement funds, shall receive such funds 
11commencing on January 1, 1988.

12 Any township which receives an allocation based in whole 
13or in part on
personal property taxes which it levied pursuant 
14to Section 1c of the Public
Graveyards Act and which taxes were 
15previously required to be paid
over to or used for such public 
16cemetery or cemeteries shall immediately
pay over to or use 
17for such public cemetery or cemeteries a proportionate
share 
18of the personal property tax replacement funds which the 
19township
receives.

20 Any taxing district which receives an allocation based in 
21whole or in
part upon personal property taxes which it levied 
22for another
governmental body or school district in Cook 
23County in 1976 or for
another governmental body or school 
24district in the remainder of the
State in 1977 shall 
25immediately pay over to that governmental body or
school 
26district the amount of personal property replacement funds 
 
 
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1which
such governmental body or school district would receive 
2directly under
the provisions of paragraph (2) of this 
3Section, had it levied its own
taxes.

4  (1) The portion of the Personal Property Tax 
5 Replacement Fund required to
be
distributed as of the time 
6 allocation is required to be made shall be the
amount 
7 available in such Fund as of the time allocation is 
8 required to be made.

9  The amount available for distribution shall be the 
10 total amount in the
fund at such time minus the necessary 
11 administrative and other authorized expenses as limited
by 
12 the appropriation and the amount determined by: (a) $2.8 
13 million for
fiscal year 1981; (b) for fiscal year 1982, 
14 .54% of the funds distributed
from the fund during the 
15 preceding fiscal year; (c) for fiscal year 1983
through 
16 fiscal year 1988, .54% of the funds distributed from the 
17 fund during
the preceding fiscal year less .02% of such 
18 fund for fiscal year 1983 and
less .02% of such funds for 
19 each fiscal year thereafter; (d) for fiscal
year 1989 
20 through fiscal year 2011 no more than 105% of the actual 
21 administrative expenses
of the prior fiscal year; (e) for 
22 fiscal year 2012 and beyond, a sufficient amount to pay 
23 (i) stipends, additional compensation, salary 
24 reimbursements, and other amounts directed to be paid out 
25 of this Fund for local officials as authorized or required 
26 by statute and (ii) the ordinary and contingent expenses 
 
 
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1 of the Property Tax Appeal Board and the expenses of the 
2 Department of Revenue incurred in administering the 
3 collection and distribution of moneys paid into the Fund; 
4 (f) for fiscal years 2012 and 2013 only, a sufficient 
5 amount to pay stipends, additional compensation, salary 
6 reimbursements, and other amounts directed to be paid out 
7 of this Fund for regional offices and officials as 
8 authorized or required by statute; or (g) for fiscal years 
9 2018 through 2022 2021 only, a sufficient amount to pay 
10 amounts directed to be paid out of this Fund for public 
11 community college base operating grants and local health 
12 protection grants to certified local health departments as 
13 authorized or required by appropriation or statute. Such 
14 portion of the fund shall be determined after
the transfer 
15 into the General Revenue Fund due to refunds, if any, paid

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

4  (2) Each quarterly allocation shall first be 
5 apportioned in the
following manner: 51.65% for taxing 
6 districts in Cook County and 48.35%
for taxing districts 
7 in the remainder of the State.

8 The Personal Property Replacement Ratio of each taxing 
9district
outside Cook County shall be the ratio which the Tax 
10Base of that taxing
district bears to the Downstate Tax Base. 
11The Tax Base of each taxing
district outside of Cook County is 
12the personal property tax collections
for that taxing district 
13for the 1977 tax year. The Downstate Tax Base
is the personal 
14property tax collections for all taxing districts in the
State 
15outside of Cook County for the 1977 tax year. The Department of

16Revenue shall have authority to review for accuracy and 
17completeness the
personal property tax collections for each 
18taxing district outside Cook
County for the 1977 tax year.

19 The Personal Property Replacement Ratio of each Cook 
20County taxing
district shall be the ratio which the Tax Base of 
21that taxing district
bears to the Cook County Tax Base. The Tax 
22Base of each Cook County
taxing district is the personal 
23property tax collections for that taxing
district for the 1976 
24tax year. The Cook County Tax Base is the
personal property tax 
25collections for all taxing districts in Cook
County for the 
261976 tax year. The Department of Revenue shall have
authority 
 
 
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1to review for accuracy and completeness the personal property 
2tax
collections for each taxing district within Cook County 
3for the 1976 tax year.

4 For all purposes of this Section 12, amounts paid to a 
5taxing district
for such tax years as may be applicable by a 
6foreign corporation under the
provisions of Section 7-202 of 
7the Public Utilities Act, as amended,
shall be deemed to be 
8personal property taxes collected by such taxing district
for 
9such tax years as may be applicable. The Director shall 
10determine from the
Illinois Commerce Commission, for any tax 
11year as may be applicable, the
amounts so paid by any such 
12foreign corporation to any and all taxing
districts. The 
13Illinois Commerce Commission shall furnish such information to

14the Director. For all purposes of this Section 12, the 
15Director shall deem such
amounts to be collected personal 
16property taxes of each such taxing district
for the applicable 
17tax year or years.

18 Taxing districts located both in Cook County and in one or 
19more other
counties shall receive both a Cook County 
20allocation and a Downstate
allocation determined in the same 
21way as all other taxing districts.

22 If any taxing district in existence on July 1, 1979 ceases 
23to exist,
or discontinues its operations, its Tax Base shall 
24thereafter be deemed
to be zero. If the powers, duties and 
25obligations of the discontinued
taxing district are assumed by 
26another taxing district, the Tax Base of
the discontinued 
 
 
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1taxing district shall be added to the Tax Base of the
taxing 
2district assuming such powers, duties and obligations.

3 If two or more taxing districts in existence on July 1, 
41979, or a
successor or successors thereto shall consolidate 
5into one taxing
district, the Tax Base of such consolidated 
6taxing district shall be the
sum of the Tax Bases of each of 
7the taxing districts which have consolidated.

8 If a single taxing district in existence on July 1, 1979, 
9or a
successor or successors thereto shall be divided into two 
10or more
separate taxing districts, the tax base of the taxing 
11district so
divided shall be allocated to each of the 
12resulting taxing districts in
proportion to the then current 
13equalized assessed value of each resulting
taxing district.

14 If a portion of the territory of a taxing district is 
15disconnected
and annexed to another taxing district of the 
16same type, the Tax Base of
the taxing district from which 
17disconnection was made shall be reduced
in proportion to the 
18then current equalized assessed value of the disconnected

19territory as compared with the then current equalized assessed 
20value within the
entire territory of the taxing district prior 
21to disconnection, and the
amount of such reduction shall be 
22added to the Tax Base of the taxing
district to which 
23annexation is made.

24 If a community college district is created after July 1, 
251979,
beginning on January 1, 1996 (the effective date of 
26Public Act 89-327), its Tax Base
shall be 3.5% of the sum of 
 
 
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1the personal property tax collected for the
1977 tax year 
2within the territorial jurisdiction of the district.

3 The amounts allocated and paid to taxing districts 
4pursuant to
the provisions of Public Act 81-1st Special 
5Session-1 shall be deemed to be
substitute revenues for the 
6revenues derived from taxes imposed on
personal property 
7pursuant to the provisions of the "Revenue Act of
1939" or "An 
8Act for the assessment and taxation of private car line

9companies", approved July 22, 1943, as amended, or Section 414 
10of the
Illinois Insurance Code, prior to the abolition of such 
11taxes and shall
be used for the same purposes as the revenues 
12derived from ad valorem
taxes on real estate.

13 Monies received by any taxing districts from the Personal 
14Property
Tax Replacement Fund shall be first applied toward 
15payment of the proportionate
amount of debt service which was 
16previously levied and collected from
extensions against 
17personal property on bonds outstanding as of December 31,
1978 
18and next applied toward payment of the proportionate share of 
19the pension
or retirement obligations of the taxing district 
20which were previously levied
and collected from extensions 
21against personal property. For each such
outstanding bond 
22issue, the County Clerk shall determine the percentage of the

23debt service which was collected from extensions against real 
24estate in the
taxing district for 1978 taxes payable in 1979, 
25as related to the total amount
of such levies and collections 
26from extensions against both real and personal
property. For 
 
 
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11979 and subsequent years' taxes, the County Clerk shall levy

2and extend taxes against the real estate of each taxing 
3district which will
yield the said percentage or percentages 
4of the debt service on such
outstanding bonds. The balance of 
5the amount necessary to fully pay such debt
service shall 
6constitute a first and prior lien upon the monies
received by 
7each such taxing district through the Personal Property Tax

8Replacement Fund and shall be first applied or set aside for 
9such purpose.
In counties having fewer than 3,000,000 
10inhabitants, the amendments to
this paragraph as made by 
11Public Act 81-1255 shall be first
applicable to 1980 taxes to 
12be collected in 1981.

13(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
14101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)


15 Section 3-55. The General Obligation Bond Act is amended 
16by changing Section 16 as follows:




17 (30 ILCS 330/16) (from Ch. 127, par. 666)



18 Sec. 16. Refunding Bonds. The State of Illinois is 
19authorized to issue,
sell, and provide for the retirement of 
20General Obligation Bonds of the State
of Illinois in the 
21amount of $4,839,025,000, at any time and
from time to time 
22outstanding, for the purpose of refunding
any State of 
23Illinois general obligation Bonds then outstanding, including

24(i) the payment of any redemption premium thereon, (ii) any 
 
 
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1reasonable expenses of
such refunding, (iii) any interest 
2accrued or to accrue to the earliest
or any subsequent date of 
3redemption or maturity of such outstanding
Bonds, (iv) for 
4fiscal year 2019 only, any necessary payments to providers of 
5interest rate exchange agreements in connection with the 
6termination of such agreements by the State in connection with 
7the refunding, and (v) any interest to accrue to the first 
8interest payment on the
refunding Bonds; provided that all 
9non-refunding Bonds in an issue that includes
refunding Bonds 
10shall mature no later
than the final maturity date of Bonds 
11being refunded; provided that no refunding Bonds shall be 
12offered for sale unless the net present value of debt service 
13savings to be achieved by the issuance of the refunding Bonds 
14is 3% or more of the principal amount of the refunding Bonds to 
15be issued; and further provided that, except for refunding 
16Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or 
172019, or 2022, the maturities of the refunding Bonds shall not 
18extend beyond the maturities of the Bonds they refund, so that 
19for each fiscal year in the maturity schedule of a particular 
20issue of refunding Bonds, the total amount of refunding 
21principal maturing and redemption amounts due in that fiscal 
22year and all prior fiscal years in that schedule shall be 
23greater than or equal to the total amount of refunded 
24principal and redemption amounts that had been due over that 
25year and all prior fiscal years prior to the refunding.
 
26 The Governor shall notify the State Treasurer and

 
 
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1Comptroller of such refunding. The proceeds received from the 
2sale
of refunding Bonds shall be used for the retirement at 
3maturity or
redemption of such outstanding Bonds on any 
4maturity or redemption date
and, pending such use, shall be 
5placed in escrow, subject to such terms and
conditions as 
6shall be provided for in the Bond Sale Order relating to the

7Refunding Bonds. Proceeds not needed for deposit in an escrow 
8account shall
be deposited in the General Obligation Bond 
9Retirement and Interest Fund.
This Act shall constitute an 
10irrevocable and continuing appropriation of all
amounts 
11necessary to establish an escrow account for the purpose of 
12refunding
outstanding general obligation Bonds and to pay the 
13reasonable expenses of such
refunding and of the issuance and 
14sale of the refunding Bonds. Any such
escrowed proceeds may be 
15invested and reinvested
in direct obligations of the United 
16States of America, maturing at such
time or times as shall be 
17appropriate to assure the
prompt payment, when due, of the 
18principal of and interest and redemption
premium, if any,
on 
19the refunded Bonds. After the terms of the escrow have been 
20fully
satisfied, any remaining balance of such proceeds and 
21interest, income and
profits earned or realized on the 
22investments thereof shall be paid into
the General Revenue 
23Fund. The liability of the State upon the Bonds shall

24continue, provided that the holders thereof shall thereafter 
25be entitled to
payment only out of the moneys deposited in the 
26escrow account.

 
 
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1 Except as otherwise herein provided in this Section, such 
2refunding Bonds
shall in all other respects be subject to the 
3terms and conditions of this Act.

4(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; 
5100-587, eff. 6-4-18.)


6 Section 3-60. The Metropolitan Civic Center Support Act is 
7amended by changing Section 5 and by adding Sections 20 and 21 
8as follows:




9 (30 ILCS 355/5) (from Ch. 85, par. 1395)



10 Sec. 5. To the extent that moneys in the MEAOB Fund, in the 
11opinion of the
Governor
and the Director of the
Governor's 
12Office of Management and Budget, are in excess of 125% of
the 
13maximum debt service in any fiscal year, the Governor shall 
14notify the
Comptroller and the State
Treasurer of that fact, 
15who upon receipt of such notification shall transfer
the

16excess moneys from the MEAOB Fund to the General Revenue Fund. 
17By June 30, 2021, the State Comptroller shall direct and the 
18State Treasurer shall transfer any remaining balance from the 
19MEAOB Fund into the General Revenue Fund. Upon completion of 
20the transfer of the remaining balance, the MEAOB Fund is 
21dissolved, and any future deposits due to that Fund and any 
22outstanding obligations or liabilities of that Fund pass to 
23the General Revenue Fund. 

24(Source: P.A. 94-793, eff. 5-19-06.)


 
 
10200SB2017ham002- 134 -LRB102 16155 JWD 27453 a


1 (30 ILCS 355/20 new)
2 Sec. 20. Transfers. By June 30, 2021, the State 
3Comptroller shall direct and the State Treasurer shall 
4transfer any remaining balance from the Illinois Civic Center 
5Bond Retirement and Interest Fund into the General Obligation 
6Bond Retirement and Interest Fund. Upon completion of the 
7transfers, the Illinois Civic Center Bond Retirement and 
8Interest Fund and the Illinois Civic Center Bond Fund are 
9dissolved.

10 (30 ILCS 355/21 new)
11 Sec. 21. Repealer. This Act is repealed July 1, 2021.

12 Section 3-65. The Build Illinois Bond Act is amended by 
13changing Section 15 as follows:




14 (30 ILCS 425/15) (from Ch. 127, par. 2815)


15 Sec. 15. Refunding Bonds. Refunding Bonds are hereby 
16authorized for
the purpose of refunding any outstanding Bonds, 
17including the payment of
any redemption premium thereon, any 
18reasonable expenses of such refunding,
and any interest 
19accrued or to accrue to the earliest or any subsequent
date of 
20redemption or maturity of outstanding Bonds; provided that all 
21non-refunding Bonds in an issue that includes
refunding Bonds 
22shall mature no later than the final maturity date of Bonds

 
 
10200SB2017ham002- 135 -LRB102 16155 JWD 27453 a


1being refunded; provided that no refunding Bonds shall be 
2offered for sale unless the net present value of debt service 
3savings to be achieved by the issuance of the refunding Bonds 
4is 3% or more of the principal amount of the refunding Bonds to 
5be issued; and further provided that, except for refunding 
6Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018, 
7or 2019, or 2022 the maturities of the refunding Bonds shall 
8not extend beyond the maturities of the Bonds they refund, so 
9that for each fiscal year in the maturity schedule of a 
10particular issue of refunding Bonds, the total amount of 
11refunding principal maturing and redemption amounts due in 
12that fiscal year and all prior fiscal years in that schedule 
13shall be greater than or equal to the total amount of refunded 
14principal and redemption amounts that had been due over that 
15year and all prior fiscal years prior to the refunding.

16 Refunding Bonds may be sold in such amounts and at such 
17times, as
directed by the Governor upon
recommendation by the 
18Director of the
Governor's Office of Management and Budget. 
19The Governor
shall notify the State Treasurer and
Comptroller 
20of such refunding. The proceeds received from the sale of

21refunding Bonds shall be used
for the retirement at maturity 
22or redemption of such outstanding Bonds on
any maturity or 
23redemption date and, pending such use, shall be placed in

24escrow, subject to such terms and conditions as shall be 
25provided for in
the Bond Sale Order relating to the refunding 
26Bonds. This Act shall
constitute an irrevocable and continuing

 
 
10200SB2017ham002- 136 -LRB102 16155 JWD 27453 a


1appropriation of all amounts necessary to establish an escrow 
2account for
the purpose of refunding outstanding Bonds and to 
3pay the reasonable
expenses of such refunding and of the 
4issuance and sale of the refunding
Bonds. Any such escrowed 
5proceeds may be invested and
reinvested in direct obligations 
6of the United States of America, maturing
at such time or times 
7as shall be appropriate to assure the prompt payment,
when 
8due,
of the principal of and interest and redemption premium, 
9if any, on the
refunded Bonds. After the terms of the escrow 
10have been fully satisfied,
any remaining balance of such 
11proceeds and interest, income and profits
earned or realized 
12on the investments thereof shall be paid into the
General 
13Revenue Fund. The liability of the State upon the refunded 
14Bonds
shall continue, provided that the holders thereof shall 
15thereafter be
entitled to payment only out of the moneys 
16deposited in the escrow account
and the refunded Bonds shall 
17be deemed paid, discharged and no longer to be
outstanding.

18 Except as otherwise herein provided in this Section, such 
19refunding Bonds
shall in all other respects be issued pursuant 
20to and subject to the terms
and conditions of this Act and 
21shall be secured by and payable from only the
funds and sources 
22which are provided under this Act.

23(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; 
24100-587, eff. 6-4-18.)


25 Section 3-70. The Illinois Coal Technology Development 
 
 
10200SB2017ham002- 137 -LRB102 16155 JWD 27453 a


1Assistance Act is amended by changing Section 3 as follows:




2 (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)



3 Sec. 3. Transfers to Coal Technology Development 
4Assistance Fund.  
5 (a) As soon
as may be practicable after the first day of 
6each month, the Department of
Revenue shall certify to the 
7Treasurer an amount equal to 1/64 of the revenue
realized from 
8the tax imposed by the Electricity Excise Tax Law, Section 2
of 
9the Public Utilities Revenue Act,
Section 2 of the Messages 
10Tax Act, and Section 2 of the Gas Revenue Tax Act,
during the 
11preceding month. Upon receipt of the certification, the 
12Treasurer
shall transfer the amount shown on such 
13certification from the General Revenue
Fund to the Coal 
14Technology Development Assistance Fund, which is hereby

15created as a special fund in the State treasury, except that no 
16transfer shall
be made in any month in which the Fund has 
17reached the following balance:

18  (1) (Blank).

19  (2) (Blank).

20  (3) (Blank).

21  (4) (Blank).
22  (5) (Blank).
23  (6) Expect as otherwise provided in subsection (b), 
24 during fiscal year 2006 and each fiscal year thereafter, 
25 an amount equal to the sum of $10,000,000 plus additional 
 
 
10200SB2017ham002- 138 -LRB102 16155 JWD 27453 a


1 moneys
deposited into the Coal Technology Development 
2 Assistance Fund from the
Renewable Energy Resources and 
3 Coal Technology Development Assistance Charge
under 
4 Section 6.5 of the Renewable Energy, Energy Efficiency, 
5 and Coal
Resources Development Law of 1997.


6 (b) During fiscal years 2019 through 2022 2021 only, the 
7Treasurer shall make no transfers from the General Revenue 
8Fund to the Coal Technology Development Assistance Fund. 
9(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; 
10101-636, eff. 6-10-20.)


11 Section 3-75. The Small Business Development Act is 
12amended by changing Section 9-10 as follows:




13 (30 ILCS 750/9-10) (from Ch. 127, par. 2709-10)



14 Sec. 9-10. Federal Programs. 
15 (a) The Department is
authorized to accept and expend 
16federal moneys monies pursuant to
this Article except that the 
17terms and conditions hereunder
which are inconsistent with, or 
18prohibited by, or more restrictive than the federal

19authorization under which such moneys monies are made 
20available
shall not apply with respect to the expenditure of 
21such
moneys monies.
22 (b) The Department is authorized to receive and expend 
23federal funds made available pursuant to the federal State 
24Small Business Credit Initiative Act of 2010 as amended by 
 
 
10200SB2017ham002- 139 -LRB102 16155 JWD 27453 a


1Section 3301 of the federal American Rescue Plan Act of 2021, 
2enacted in response to the COVID-19 public health emergency.
3  (1) Such funds may be deposited into the State Small 
4 Business Credit Initiative Fund and may be used by the 
5 Department, subject to appropriation, for any permitted 
6 purposes in accordance with the federal State Small 
7 Business Credit Initiative Act of 2010 as amended by 
8 Section 3301 of the federal American Rescue Plan Act of 
9 2021 and any related federal guidance.
10  (2) Permitted purposes include to provide support to 
11 small businesses responding to and recovering from the 
12 economic effects of the COVID–19 pandemic, to ensure 
13 business enterprises owned and controlled by socially and 
14 economically disadvantaged individuals have access to 
15 credit and investments, to provide technical assistance to 
16 help small businesses applying for various support 
17 programs, and to pay reasonable costs of administering the 
18 initiative.
19  (3) Terms such as "business enterprise owned and 
20 controlled by socially and economically disadvantaged 
21 individuals", "socially and economically disadvantaged 
22 individual" and "very small business", and any other terms 
23 defined in the federal State Small Business Credit 
24 Initiative Act of 2010 as amended by Section 3301 of the 
25 federal American Rescue Plan Act of 2021 and any related 
26 federal guidance, have the same meaning for purposes of 
 
 
10200SB2017ham002- 140 -LRB102 16155 JWD 27453 a


1 the Department's implementation of this initiative. The 
2 term "small business" includes both for-profit and 
3 not-for-profit business enterprises to the extent 
4 permitted by federal law and guidance.
5  (4) The Department may use such funds to enter into 
6 technical assistance agreements and other agreements with 
7 both for-profit and not-for-profit business enterprises 
8 and may provide technical assistance to small businesses 
9 to the extent permitted by federal law and guidance. 

10(Source: P.A. 84-109.)


11 Section 3-80. The Illinois Income Tax Act is amended by 
12changing Section 901 as follows:



13 (35 ILCS 5/901)


14 (Text of Section without the changes made by P.A. 101-8, 
15which did not take effect (see Section 99 of P.A. 101-8))
16 Sec. 901. Collection authority. 
17 (a) In general. The Department shall collect the taxes 
18imposed by this Act. The Department
shall collect certified 
19past due child support amounts under Section 2505-650
of the 
20Department of Revenue Law of the
Civil Administrative Code of 
21Illinois. Except as
provided in subsections (b), (c), (e), 
22(f), (g), and (h) of this Section, money collected
pursuant to 
23subsections (a) and (b) of Section 201 of this Act shall be

24paid into the General Revenue Fund in the State treasury; 
 
 
10200SB2017ham002- 141 -LRB102 16155 JWD 27453 a


1money
collected pursuant to subsections (c) and (d) of Section 
2201 of this Act
shall be paid into the Personal Property Tax 
3Replacement Fund, a special
fund in the State Treasury; and 
4money collected under Section 2505-650 of the
Department of 
5Revenue Law of the
Civil Administrative Code of Illinois shall 
6be paid
into the
Child Support Enforcement Trust Fund, a 
7special fund outside the State
Treasury, or
to the State

8Disbursement Unit established under Section 10-26 of the 
9Illinois Public Aid
Code, as directed by the Department of 
10Healthcare and Family Services.
11 (b) Local Government Distributive Fund. Beginning August 
121, 2017, the Treasurer shall transfer each month from the 
13General Revenue Fund to the Local Government Distributive Fund 
14an amount equal to the sum of (i) 6.06% (10% of the ratio of 
15the 3% individual income tax rate prior to 2011 to the 4.95% 
16individual income tax rate after July 1, 2017) of the net 
17revenue realized from the tax imposed by subsections (a) and 
18(b) of Section 201 of this Act upon individuals, trusts, and 
19estates during the preceding month and (ii) 6.85% (10% of the 
20ratio of the 4.8% corporate income tax rate prior to 2011 to 
21the 7% corporate income tax rate after July 1, 2017) of the net 
22revenue realized from the tax imposed by subsections (a) and 
23(b) of Section 201 of this Act upon corporations during the 
24preceding month. Net revenue realized for a month shall be 
25defined as the
revenue from the tax imposed by subsections (a) 
26and (b) of Section 201 of this
Act which is deposited in the 
 
 
10200SB2017ham002- 142 -LRB102 16155 JWD 27453 a


1General Revenue Fund, the Education Assistance
Fund, the 
2Income Tax Surcharge Local Government Distributive Fund, the 
3Fund for the Advancement of Education, and the Commitment to 
4Human Services Fund during the
month minus the amount paid out 
5of the General Revenue Fund in State warrants
during that same 
6month as refunds to taxpayers for overpayment of liability

7under the tax imposed by subsections (a) and (b) of Section 201 
8of this Act.
9 Notwithstanding any provision of law to the contrary, 
10beginning on July 6, 2017 (the effective date of Public Act 
11100-23), those amounts required under this subsection (b) to 
12be transferred by the Treasurer into the Local Government 
13Distributive Fund from the General Revenue Fund shall be 
14directly deposited into the Local Government Distributive Fund 
15as the revenue is realized from the tax imposed by subsections 
16(a) and (b) of Section 201 of this Act.
17 For State fiscal year 2020 only, notwithstanding any 
18provision of law to the contrary, the total amount of revenue 
19and deposits under this Section attributable to revenues 
20realized during State fiscal year 2020 shall be reduced by 5%. 
21 (c) Deposits Into Income Tax Refund Fund.
22  (1) Beginning on January 1, 1989 and thereafter, the 
23 Department shall
deposit a percentage of the amounts 
24 collected pursuant to subsections (a)
and (b)(1), (2), and 
25 (3) of Section 201 of this Act into a fund in the State

26 treasury known as the Income Tax Refund Fund. Beginning 
 
 
10200SB2017ham002- 143 -LRB102 16155 JWD 27453 a


1 with State fiscal year 1990 and for each fiscal year

2 thereafter, the percentage deposited into the Income Tax 
3 Refund Fund during a
fiscal year shall be the Annual 
4 Percentage. For fiscal year 2011, the Annual Percentage 
5 shall be 8.75%. For fiscal year 2012, the Annual 
6 Percentage shall be 8.75%. For fiscal year 2013, the 
7 Annual Percentage shall be 9.75%. For fiscal year 2014, 
8 the Annual Percentage shall be 9.5%. For fiscal year 2015, 
9 the Annual Percentage shall be 10%. For fiscal year 2018, 
10 the Annual Percentage shall be 9.8%. For fiscal year 2019, 
11 the Annual Percentage shall be 9.7%. For fiscal year 2020, 
12 the Annual Percentage shall be 9.5%. For fiscal year 2021, 
13 the Annual Percentage shall be 9%. For fiscal year 2022, 
14 the Annual Percentage shall be 9.25%. For all other
fiscal 
15 years, the
Annual Percentage shall be calculated as a 
16 fraction, the numerator of which
shall be the amount of 
17 refunds approved for payment by the Department during
the 
18 preceding fiscal year as a result of overpayment of tax 
19 liability under
subsections (a) and (b)(1), (2), and (3) 
20 of Section 201 of this Act plus the
amount of such refunds 
21 remaining approved but unpaid at the end of the
preceding 
22 fiscal year, minus the amounts transferred into the Income 
23 Tax
Refund Fund from the Tobacco Settlement Recovery Fund, 
24 and
the denominator of which shall be the amounts which 
25 will be collected pursuant
to subsections (a) and (b)(1), 
26 (2), and (3) of Section 201 of this Act during
the 
 
 
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1 preceding fiscal year; except that in State fiscal year 
2 2002, the Annual
Percentage shall in no event exceed 7.6%. 
3 The Director of Revenue shall
certify the Annual 
4 Percentage to the Comptroller on the last business day of

5 the fiscal year immediately preceding the fiscal year for 
6 which it is to be
effective.
7  (2) Beginning on January 1, 1989 and thereafter, the 
8 Department shall
deposit a percentage of the amounts 
9 collected pursuant to subsections (a)
and (b)(6), (7), and 
10 (8), (c) and (d) of Section 201
of this Act into a fund in 
11 the State treasury known as the Income Tax
Refund Fund. 
12 Beginning
with State fiscal year 1990 and for each fiscal 
13 year thereafter, the
percentage deposited into the Income 
14 Tax Refund Fund during a fiscal year
shall be the Annual 
15 Percentage. For fiscal year 2011, the Annual Percentage 
16 shall be 17.5%. For fiscal year 2012, the Annual 
17 Percentage shall be 17.5%. For fiscal year 2013, the 
18 Annual Percentage shall be 14%. For fiscal year 2014, the 
19 Annual Percentage shall be 13.4%. For fiscal year 2015, 
20 the Annual Percentage shall be 14%. For fiscal year 2018, 
21 the Annual Percentage shall be 17.5%. For fiscal year 
22 2019, the Annual Percentage shall be 15.5%. For fiscal 
23 year 2020, the Annual Percentage shall be 14.25%. For 
24 fiscal year 2021, the Annual Percentage shall be 14%. For 
25 fiscal year 2022, the Annual Percentage shall be 15%. For 
26 all other fiscal years, the Annual
Percentage shall be 
 
 
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1 calculated
as a fraction, the numerator of which shall be 
2 the amount of refunds
approved for payment by the 
3 Department during the preceding fiscal year as
a result of 
4 overpayment of tax liability under subsections (a) and 
5 (b)(6),
(7), and (8), (c) and (d) of Section 201 of this 
6 Act plus the
amount of such refunds remaining approved but 
7 unpaid at the end of the
preceding fiscal year, and the 
8 denominator of
which shall be the amounts which will be 
9 collected pursuant to subsections (a)
and (b)(6), (7), and 
10 (8), (c) and (d) of Section 201 of this Act during the

11 preceding fiscal year; except that in State fiscal year 
12 2002, the Annual
Percentage shall in no event exceed 23%. 
13 The Director of Revenue shall
certify the Annual 
14 Percentage to the Comptroller on the last business day of

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

13 Replacement Fund an amount, certified by the Director to 
14 the Comptroller,
equal to the excess of the amount 
15 collected pursuant to subsections (c) and
(d) of Section 
16 201 of this Act deposited into the Income Tax Refund Fund

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

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

3 from the Income Tax Refund Fund during the fiscal year 
4 over the amount
collected pursuant to subsections (c) and 
5 (d) of Section 201 of this Act
deposited into the Income 
6 Tax Refund Fund during the fiscal year.
7  (4.5) As soon as possible after the end of fiscal year 
8 1999 and of each
fiscal year
thereafter, the Director 
9 shall order transferred and the State Treasurer and
State 
10 Comptroller shall transfer from the Income Tax Refund Fund 
11 to the General
Revenue Fund any surplus remaining in the 
12 Income Tax Refund Fund as of the end
of such fiscal year; 
13 excluding for fiscal years 2000, 2001, and 2002
amounts 
14 attributable to transfers under item (3) of subsection (c) 
15 less refunds
resulting from the earned income tax credit.
16  (5) This Act shall constitute an irrevocable and 
17 continuing
appropriation from the Income Tax Refund Fund 
18 for the purpose of paying
refunds upon the order of the 
19 Director in accordance with the provisions of
this 
20 Section.
21 (e) Deposits into the Education Assistance Fund and the 
22Income Tax
Surcharge Local Government Distributive Fund. On 
23July 1, 1991, and thereafter, of the amounts collected 
24pursuant to
subsections (a) and (b) of Section 201 of this Act, 
25minus deposits into the
Income Tax Refund Fund, the Department 
26shall deposit 7.3% into the
Education Assistance Fund in the 
 
 
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1State Treasury. Beginning July 1, 1991,
and continuing through 
2January 31, 1993, of the amounts collected pursuant to

3subsections (a) and (b) of Section 201 of the Illinois Income 
4Tax Act, minus
deposits into the Income Tax Refund Fund, the 
5Department shall deposit 3.0%
into the Income Tax Surcharge 
6Local Government Distributive Fund in the State
Treasury. 
7Beginning February 1, 1993 and continuing through June 30, 
81993, of
the amounts collected pursuant to subsections (a) and 
9(b) of Section 201 of the
Illinois Income Tax Act, minus 
10deposits into the Income Tax Refund Fund, the
Department shall 
11deposit 4.4% into the Income Tax Surcharge Local Government

12Distributive Fund in the State Treasury. Beginning July 1, 
131993, and
continuing through June 30, 1994, of the amounts 
14collected under subsections
(a) and (b) of Section 201 of this 
15Act, minus deposits into the Income Tax
Refund Fund, the 
16Department shall deposit 1.475% into the Income Tax Surcharge

17Local Government Distributive Fund in the State Treasury.
18 (f) Deposits into the Fund for the Advancement of 
19Education. Beginning February 1, 2015, the Department shall 
20deposit the following portions of the revenue realized from 
21the tax imposed upon individuals, trusts, and estates by 
22subsections (a) and (b) of Section 201 of this Act, minus 
23deposits into the Income Tax Refund Fund, into the Fund for the 
24Advancement of Education: 
25  (1) beginning February 1, 2015, and prior to February 
26 1, 2025, 1/30; and 
 
 
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1  (2) beginning February 1, 2025, 1/26. 
2 If the rate of tax imposed by subsection (a) and (b) of 
3Section 201 is reduced pursuant to Section 201.5 of this Act, 
4the Department shall not make the deposits required by this 
5subsection (f) on or after the effective date of the 
6reduction. 
7 (g) Deposits into the Commitment to Human Services Fund. 
8Beginning February 1, 2015, the Department shall deposit the 
9following portions of the revenue realized from the tax 
10imposed upon individuals, trusts, and estates by subsections 
11(a) and (b) of Section 201 of this Act, minus deposits into the 
12Income Tax Refund Fund, into the Commitment to Human Services 
13Fund: 
14  (1) beginning February 1, 2015, and prior to February 
15 1, 2025, 1/30; and 
16  (2) beginning February 1, 2025, 1/26. 
17 If the rate of tax imposed by subsection (a) and (b) of 
18Section 201 is reduced pursuant to Section 201.5 of this Act, 
19the Department shall not make the deposits required by this 
20subsection (g) on or after the effective date of the 
21reduction. 
22 (h) Deposits into the Tax Compliance and Administration 
23Fund. Beginning on the first day of the first calendar month to 
24occur on or after August 26, 2014 (the effective date of Public 
25Act 98-1098), each month the Department shall pay into the Tax 
26Compliance and Administration Fund, to be used, subject to 
 
 
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1appropriation, to fund additional auditors and compliance 
2personnel at the Department, an amount equal to 1/12 of 5% of 
3the cash receipts collected during the preceding fiscal year 
4by the Audit Bureau of the Department from the tax imposed by 
5subsections (a), (b), (c), and (d) of Section 201 of this Act, 
6net of deposits into the Income Tax Refund Fund made from those 
7cash receipts. 
8(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17; 
9100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. 
108-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81, 
11eff. 7-12-19; 101-636, eff. 6-10-20.)


12 Section 3-85. The Illinois Pension Code is amended by 
13changing Section 21-109.1 as follows:




14 (40 ILCS 5/21-109.1) (from Ch. 108 1/2, par. 21-109.1)



15 Sec. 21-109.1. 
(a) Notwithstanding any law to the 
16contrary, State
agencies, as defined in the State Auditing 
17Act, shall remit to the
Comptroller all contributions required 
18under subchapters A, B and C
of the Federal Insurance 
19Contributions Act, at the rates and at the times
specified in 
20that Act, for wages paid on or after January 1, 1987 on a

21warrant of the State Comptroller.

22 (b) The Comptroller shall establish a fund to be known as 
23the Social
Security Administration Fund, with the State 
24Treasurer as ex officio
custodian. Contributions and other 
 
 
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1monies received by the Comptroller for
the purposes of the 
2Federal Insurance Contributions Act shall either be
directly 
3remitted to the U.S. Secretary of the Treasury or be held in

4trust in such fund, and shall be paid upon the order of the 
5Comptroller for:


6  (1) payment of amounts required to be paid to the U. S. 
7 Secretary of the
Treasury in the amounts and at the times 
8 specified in the Federal Insurance
Contributions Act; and


9  (2) payment of refunds for overpayments which are not 
10 otherwise
adjustable.

11 (c) The Comptroller may collect from a State agency the 
12actual or
anticipated amount of any interest and late charges 
13arising from the State
agency's failure to collect and remit 
14to the Comptroller contributions as
required by the Federal 
15Insurance Contributions Act. Such interest and
charges shall 
16be due and payable upon receipt of notice thereof from the

17Comptroller.

18 (d) The Comptroller shall pay to the U. S. Secretary of the 
19Treasury
such amounts at such times as may be required under 
20the Federal Insurance
Contributions Act.
21 (e) The Comptroller may direct and the State Treasurer 
22shall transfer amounts from the Social Security Administration 
23Fund into the Capital Facility and Technology Modernization 
24Fund as the Comptroller deems necessary. The Comptroller may 
25direct and the State Treasurer shall transfer any such amounts 
26so transferred to the Capital Facility and Technology 
 
 
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1Modernization Fund back to the Social Security Administration 
2Fund at any time. 

3(Source: P.A. 86-657; 87-11.)


4 Section 3-90. The Fair and Exposition Authority 
5Reconstruction Act is amended by changing Section 8 as 
6follows:




7 (70 ILCS 215/8) (from Ch. 85, par. 1250.8)



8 Sec. 8. Appropriations may be made
from time to time by the 
9General Assembly to the Metropolitan Pier and
Exposition 
10Authority for the payment of principal and interest of bonds 
11of
the Authority issued under the provisions of this Act and 
12for any other
lawful purpose of the Authority. Any and all of 
13the funds so received shall
be kept separate and apart from any 
14and all other funds of the Authority.
After there has been paid 
15into the Metropolitan Fair and Exposition
Authority 
16Reconstruction Fund in the State Treasury sufficient money,

17pursuant to this Section and Sections 2 and 29 of the Cigarette 
18Tax Act, to
retire all bonds payable from that Fund, the taxes 
19derived from Section 28
of the Illinois Horse Racing Act of 
201975 which were required to be paid
into that Fund pursuant to 
21that Act shall thereafter be paid into the
General Revenue 
22Fund Metropolitan Exposition, Auditorium and Office Building 
23Fund in the
State Treasury.

24(Source: P.A. 94-91, eff. 7-1-05.)


 
 
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1 Section 3-95. The School Code is amended by changing 
2Sections 2-3.117, 10-17a, and 10-22.36 as follows:




3 (105 ILCS 5/2-3.117)



4 Sec. 2-3.117. School Technology Program. 

5 (a) The State Board of Education is authorized to provide 
6technology-based
learning resources to school districts to 
7improve
educational opportunities and student achievement 
8throughout the State. These resources may include 
9reimbursements for the cost of tuition incurred by a school 
10district for approved online courses accessed through the 
11State Board of Education's Illinois Virtual Course Catalog 
12Program.
13  (1) A school district shall be eligible for 
14 reimbursement for the cost of each virtual class accessed 
15 through the Illinois Virtual Course Catalog program and 
16 successfully completed by a student of the school 
17 district, to the extent appropriated funds are available 
18 for such reimbursements.
19  (2) A school district shall claim reimbursement on 
20 forms and through a process prescribed by the State Board 
21 of Education. 

22 (b) The State Board of Education is authorized, to the 
23extent funds are
available, to establish a statewide support 
24system for information,
professional development, technical 
 
 
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1assistance, network design consultation,
leadership, 
2technology planning consultation, and information exchange; to

3expand school district connectivity; and to increase the 
4quantity and quality
of student and educator access to on-line 
5resources, experts, and
communications avenues from moneys 
6appropriated for the purposes of this
Section.

7 (b-5) The State Board of Education may enter into 
8intergovernmental
contracts or agreements with other State 
9agencies, public community colleges,
public libraries, public 
10and private colleges and universities, museums on
public land, 
11and other public
agencies in the areas of technology, 
12telecommunications, and information
access, under such terms 
13as the parties may agree, provided that those
contracts and 
14agreements are in compliance with the Department of Central

15Management Services' mandate to provide telecommunications 
16services to all
State agencies.

17 (c) (Blank).

18 (d) (Blank).

19(Source: P.A. 95-793, eff. 1-1-09.)





20 (105 ILCS 5/10-17a) (from Ch. 122, par. 10-17a)



21 Sec. 10-17a. State, school district, and school report 
22cards. 

23 (1) By October 31, 2013 and October 31 of each subsequent 
24school year, the State Board of Education, through the State 
25Superintendent of Education, shall prepare a State report 
 
 
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1card, school district report cards, and school report cards, 
2and shall by the most economic means provide to each school

3district in this State, including special charter districts 
4and districts
subject to the provisions of Article 34, the 
5report cards for the school district and each of its schools. 
6Because of the impacts of the COVID-19 public health emergency 
7during school year 2020-2021, the State Board of Education 
8shall have until December 31, 2021 to prepare and provide the 
9report cards that would otherwise be due by October 31, 2021. 
10 (2) In addition to any information required by federal 
11law, the State Superintendent shall determine the indicators 
12and presentation of the school report card, which must 
13include, at a minimum, the most current data collected and 
14maintained by the State Board of Education related to the 
15following:
16  (A) school characteristics and student demographics, 
17 including average class size, average teaching experience, 
18 student racial/ethnic breakdown, and the percentage of 
19 students classified as low-income; the percentage of 
20 students classified as English learners; the percentage of 
21 students who have individualized education plans or 504 
22 plans that provide for special education services; the 
23 number and percentage of all students who have been 
24 assessed for placement in a gifted education or advanced 
25 academic program and, of those students: (i) the racial 
26 and ethnic breakdown, (ii) the percentage who are 
 
 
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1 classified as low-income, and (iii) the number and 
2 percentage of students who received direct instruction 
3 from a teacher who holds a gifted education endorsement 
4 and, of those students, the percentage who are classified 
5 as low-income; the percentage of students scoring at the 
6 "exceeds expectations" level on the assessments required 
7 under Section 2-3.64a-5 of this Code; the percentage of 
8 students who annually transferred in or out of the school 
9 district; average daily attendance; the per-pupil 
10 operating expenditure of the school district; and the 
11 per-pupil State average operating expenditure for the 
12 district type (elementary, high school, or unit);
13  (B) curriculum information, including, where 
14 applicable, Advanced Placement, International 
15 Baccalaureate or equivalent courses, dual enrollment 
16 courses, foreign language classes, computer science 
17 courses, school personnel resources (including Career 
18 Technical Education teachers), before and after school 
19 programs, extracurricular activities, subjects in which 
20 elective classes are offered, health and wellness 
21 initiatives (including the average number of days of 
22 Physical Education per week per student), approved 
23 programs of study, awards received, community 
24 partnerships, and special programs such as programming for 
25 the gifted and talented, students with disabilities, and 
26 work-study students;
 
 
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1  (C) student outcomes, including, where applicable, the 
2 percentage of students deemed proficient on assessments of 
3 State standards, the percentage of students in the eighth 
4 grade who pass Algebra, the percentage of students who 
5 participated in workplace learning experiences, the 
6 percentage of students enrolled in post-secondary 
7 institutions (including colleges, universities, community 
8 colleges, trade/vocational schools, and training programs 
9 leading to career certification within 2 semesters of high 
10 school graduation), the percentage of students graduating 
11 from high school who are college and career ready, and the 
12 percentage of graduates enrolled in community colleges, 
13 colleges, and universities who are in one or more courses 
14 that the community college, college, or university 
15 identifies as a developmental course; 
16  (D) student progress, including, where applicable, the 
17 percentage of students in the ninth grade who have earned 
18 5 credits or more without failing more than one core 
19 class, a measure of students entering kindergarten ready 
20 to learn, a measure of growth, and the percentage of 
21 students who enter high school on track for college and 
22 career readiness;
23  (E) the school environment, including, where 
24 applicable, the percentage of students with less than 10 
25 absences in a school year, the percentage of teachers with 
26 less than 10 absences in a school year for reasons other 
 
 
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1 than professional development, leaves taken pursuant to 
2 the federal Family Medical Leave Act of 1993, long-term 
3 disability, or parental leaves, the 3-year average of the 
4 percentage of teachers returning to the school from the 
5 previous year, the number of different principals at the 
6 school in the last 6 years, the number of teachers who hold 
7 a gifted education endorsement, the process and criteria 
8 used by the district to determine whether a student is 
9 eligible for participation in a gifted education program 
10 or advanced academic program and the manner in which 
11 parents and guardians are made aware of the process and 
12 criteria, 2 or more indicators from any school climate 
13 survey selected or approved by the State and administered 
14 pursuant to Section 2-3.153 of this Code, with the same or 
15 similar indicators included on school report cards for all 
16 surveys selected or approved by the State pursuant to 
17 Section 2-3.153 of this Code, and the combined percentage 
18 of teachers rated as proficient or excellent in their most 
19 recent evaluation;
20  (F) a school district's and its individual schools' 
21 balanced accountability measure, in accordance with 
22 Section 2-3.25a of this Code;
23  (G) the total and per pupil normal cost amount the 
24 State contributed to the Teachers' Retirement System of 
25 the State of Illinois in the prior fiscal year for the 
26 school's employees, which shall be reported to the State 
 
 
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1 Board of Education by the Teachers' Retirement System of 
2 the State of Illinois;
3  (H) for a school district organized under Article 34 
4 of this Code only, State contributions to the Public 
5 School Teachers' Pension and Retirement Fund of Chicago 
6 and State contributions for health care for employees of 
7 that school district; 
8  (I) a school district's Final Percent of Adequacy, as 
9 defined in paragraph (4) of subsection (f) of Section 
10 18-8.15 of this Code;
11  (J) a school district's Local Capacity Target, as 
12 defined in paragraph (2) of subsection (c) of Section 
13 18-8.15 of this Code, displayed as a percentage amount;
14  (K) a school district's Real Receipts, as defined in 
15 paragraph (1) of subsection (d) of Section 18-8.15 of this 
16 Code, divided by a school district's Adequacy Target, as 
17 defined in paragraph (1) of subsection (b) of Section 
18 18-8.15 of this Code, displayed as a percentage amount; 
19  (L) a school district's administrative costs;
20  (M) whether or not the school has participated in the 
21 Illinois Youth Survey. In this paragraph (M), "Illinois 
22 Youth Survey" means a self-report survey, administered in 
23 school settings every 2 years, designed to gather 
24 information about health and social indicators, including 
25 substance abuse patterns and the attitudes of students in 
26 grades 8, 10, and 12; and 
 
 
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1  (N) whether the school offered its students career and 
2 technical education opportunities. 
3 The school report card shall also provide
information that 
4allows for comparing the current outcome, progress, and 
5environment data to the State average, to the school data from 
6the past 5 years, and to the outcomes, progress, and 
7environment of similar schools based on the type of school and 
8enrollment of low-income students, special education students, 
9and English learners.

10 As used in this subsection (2): 
11 "Administrative costs" means costs associated with 
12executive, administrative, or managerial functions within the 
13school district that involve planning, organizing, managing, 
14or directing the school district. 
15 "Advanced academic program" means a course of study to 
16which students are assigned based on advanced cognitive 
17ability or advanced academic achievement compared to local age 
18peers and in which the curriculum is substantially 
19differentiated from the general curriculum to provide 
20appropriate challenge and pace. 
21 "Computer science" means the study of computers and 
22algorithms, including their principles, their hardware and 
23software designs, their implementation, and their impact on 
24society. "Computer science" does not include the study of 
25everyday uses of computers and computer applications, such as 
26keyboarding or accessing the Internet. 
 
 
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1 "Gifted education" means educational services, including 
2differentiated curricula and instructional methods, designed 
3to meet the needs of gifted children as defined in Article 14A 
4of this Code. 
5 For the purposes of paragraph (A) of this subsection (2), 
6"average daily attendance" means the average of the actual 
7number of attendance days during the previous school year for 
8any enrolled student who is subject to compulsory attendance 
9by Section 26-1 of this Code at each school and charter school. 
10 (3) At the discretion of the State Superintendent, the 
11school district report card shall include a subset of the 
12information identified in paragraphs (A) through (E) of 
13subsection (2) of this Section, as well as information 
14relating to the operating expense per pupil and other finances 
15of the school district, and the State report card shall 
16include a subset of the information identified in paragraphs 
17(A) through (E) and paragraph (N) of subsection (2) of this 
18Section. The school district report card shall include the 
19average daily attendance, as that term is defined in 
20subsection (2) of this Section, of students who have 
21individualized education programs and students who have 504 
22plans that provide for special education services within the 
23school district.
24 (4) Notwithstanding anything to the contrary in this 
25Section, in consultation with key education stakeholders, the 
26State Superintendent shall at any time have the discretion to 
 
 
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1amend or update any and all metrics on the school, district, or 
2State report card. 
3 (5) Annually, no more than 30 calendar days after receipt 
4of the school district and school report cards from the State 
5Superintendent of Education, each school district, including 
6special charter districts and districts subject to the 
7provisions of Article 34, shall present such report
cards at a 
8regular school board meeting subject to
applicable notice 
9requirements, post the report cards
on the
school district's 
10Internet web site, if the district maintains an Internet web

11site, make the report cards
available
to a newspaper of 
12general circulation serving the district, and, upon
request, 
13send the report cards
home to a parent (unless the district 
14does not maintain an Internet web site,
in which case
the 
15report card shall be sent home to parents without request). If 
16the
district posts the report card on its Internet web
site, 
17the district
shall send a
written notice home to parents 
18stating (i) that the report card is available on
the web site,

19(ii) the address of the web site, (iii) that a printed copy of 
20the report card
will be sent to
parents upon request, and (iv) 
21the telephone number that parents may
call to
request a 
22printed copy of the report card.

23 (6) Nothing contained in Public Act 98-648 repeals, 
24supersedes, invalidates, or nullifies final decisions in 
25lawsuits pending on July 1, 2014 (the effective date of Public 
26Act 98-648) in Illinois courts involving the interpretation of 
 
 
10200SB2017ham002- 163 -LRB102 16155 JWD 27453 a


1Public Act 97-8. 
2(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18; 
3100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff. 
48-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68, 
5eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)




6 (105 ILCS 5/10-22.36) (from Ch. 122, par. 10-22.36)


7 Sec. 10-22.36. Buildings for school purposes. 
8 (a) To build or purchase a building for school classroom 
9or
instructional purposes upon the approval of a majority of 
10the voters upon the
proposition at a referendum held for such 
11purpose or in accordance with
Section 17-2.11, 19-3.5, or 
1219-3.10. The board may initiate such referendum by resolution.

13The board shall certify the resolution and proposition to the 
14proper
election authority for submission in accordance with 
15the general election law.

16 The questions of building one or more new buildings for 
17school
purposes or office facilities, and issuing bonds for 
18the purpose of
borrowing money to purchase one or more 
19buildings or sites for such
buildings or office sites, to 
20build one or more new buildings for school
purposes or office 
21facilities or to make additions and improvements to
existing 
22school buildings, may be combined into one or more 
23propositions
on the ballot.

24 Before erecting, or purchasing or remodeling such a 
25building the
board shall submit the plans and specifications 
 
 
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1respecting heating,
ventilating, lighting, seating, water 
2supply, toilets and safety against
fire to the regional 
3superintendent of schools having supervision and
control over 
4the district, for approval in accordance with Section 2-3.12.

5 Notwithstanding any of the foregoing, no referendum shall 
6be required
if the purchase, construction, or building of any

7such
building (1) occurs while the building is being
leased by 
8the school district or (2) is paid with (A) funds
derived from 
9the sale or disposition of other buildings, land, or

10structures of the school district or (B) funds received (i) as 
11a
grant under the
School Construction Law or (ii) as gifts or 
12donations,
provided that no funds to purchase, construct, or 
13build such building, other than lease
payments, are
derived 
14from the district's bonded indebtedness or the tax levy of
the

15district.
16 Notwithstanding any of the foregoing, no referendum shall 
17be required if the purchase, construction, or building of any 
18such building is paid with funds received from the County 
19School Facility and Resources Occupation Tax Law under Section 
205-1006.7 of the Counties Code or from the proceeds of bonds or 
21other debt obligations secured by revenues obtained from that 
22Law. 
23 (b) Notwithstanding the provisions of subsection (a), for 
24any school district: (i) that is a tier 1 school, (ii) that has 
25a population of less than 50,000 inhabitants, (iii) whose 
26student population is between 5,800 and 6,300, (iv) in which 
 
 
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157% to 62% of students are low-income, and (v) whose average 
2district spending is between $10,000 to $12,000 per pupil, 
3until July 1, 2025, no referendum shall be required if at least 
470% of the cost of the purchase, construction, or building of 
5any such building is paid, or will be paid, with funds received 
6or expected to be received as part of, or otherwise derived 
7from, the federal Consolidated Appropriations Act and the 
8federal American Rescue Plan Act of 2021.
9 For this subsection (b), the school board must hold at 
10least 2 public hearings, the sole purpose of which shall be to 
11discuss the decision to construct a school building and to 
12receive input from the community. The notice of each public 
13hearing that sets forth the time, date, place, and name or 
14description of the school building that the school board is 
15considering constructing must be provided at least 10 days 
16prior to the hearing by publication on the school board's 
17Internet website. 

18(Source: P.A. 101-455, eff. 8-23-19.)


19 Section 3-100. The Real Estate Appraiser Licensure Act of 
202002 is amended by changing Sections 25-5 and 25-20 as 
21follows:




22 (225 ILCS 458/25-5)


23 (Section scheduled to be repealed on January 1, 2022)

24 Sec. 25-5. Appraisal Administration Fund; surcharge. The 
 
 
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1Appraisal
Administration Fund is created as a special fund in 
2the State Treasury. All
fees, fines, and penalties received by 
3the Department
under this Act shall be deposited into the 
4Appraisal Administration Fund.
Also, moneys received from any 
5federal financial assistance or any gift, grant, or donation 
6may be deposited into the Appraisal Administration Fund. All 
7earnings attributable to investment of funds in the Appraisal

8Administration Fund shall be credited to the Appraisal 
9Administration
Fund. Subject to appropriation, the
moneys in 
10the Appraisal Administration Fund shall be paid
to the 
11Department
for the expenses incurred by the Department
and the 
12Board in the administration of this Act. Moneys in the 
13Appraisal Administration Fund may be transferred to the 
14Professions Indirect Cost Fund as authorized under Section 
152105-300 of the Department of Professional Regulation Law of 
16the Civil Administrative Code of Illinois.
However, moneys in 
17the Appraisal Administration Fund received from any federal 
18financial assistance or any gift, grant, or donation shall be 
19used only in accordance with the requirements of the federal 
20financial assistance, gift, grant, or donation and may not be 
21transferred to the Professions Indirect Cost Fund. 

22 Upon the completion of any audit of the Department, as 
23prescribed by the Illinois State
Auditing Act, which shall 
24include an audit of the Appraisal Administration
Fund, the 
25Department
shall make the audit report open to inspection by 
26any interested person.

 
 
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1(Source: P.A. 96-844, eff. 12-23-09.)





2 (225 ILCS 458/25-20)



3 (Section scheduled to be repealed on January 1, 2022)

4 Sec. 25-20. Department; powers and duties. The Department 
5of Financial and Professional Regulation
shall exercise the 
6powers and duties prescribed by the Civil Administrative
Code 
7of Illinois for the administration of licensing Acts and shall 
8exercise
such other powers and duties as are prescribed by 
9this Act for the
administration of this Act. The Department

10may contract with third parties for services
necessary for the 
11proper
administration of this Act, including without 
12limitation, investigators with
the proper knowledge, training,

13and skills to properly investigate complaints against real 
14estate appraisers.

15 In addition, the Department may receive federal financial 
16assistance, either directly from the federal government or 
17indirectly through another source, public or private, for the 
18administration of this Act. The Department may also receive 
19transfers, gifts, grants, or donations from any source, public 
20or private, in the form of funds, services, equipment, 
21supplies, or materials. Any funds received pursuant to this 
22Section shall be deposited in the Appraisal Administration 
23Fund unless deposit in a different fund is otherwise mandated, 
24and shall be used in accordance with the requirements of the 
25federal financial assistance, gift, grant, or donation for 
 
 
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1purposes related to the powers and duties of the Department. 

2 The Department
shall maintain and update a registry of the 
3names and addresses of
all licensees and a listing of 
4disciplinary orders issued pursuant to this Act
and shall 
5transmit the registry, along with any national registry fees 
6that may
be required, to the entity specified by, and in a 
7manner consistent with, Title
XI of the federal Financial 
8Institutions Reform, Recovery and Enforcement Act
of 1989.

9(Source: P.A. 96-844, eff. 12-23-09.)


10 Section 3-105. The Illinois Horse Racing Act of 1975 is 
11amended by changing Section 28 as follows:




12 (230 ILCS 5/28) (from Ch. 8, par. 37-28)


13 Sec. 28. Except as provided in subsection (g) of Section 
1427 of this Act,
moneys collected shall be distributed 
15according to the provisions of this
Section 28.

16 (a) Thirty
per cent of the total of all monies received
by 
17the State as privilege taxes shall be paid into the 
18Metropolitan Exposition,
Auditorium and Office Building Fund 
19in the State Treasury until such Fund is repealed, and 
20thereafter shall be paid into the General Revenue Fund in the 
21State Treasury.

22 (b) In addition, 4.5% of the total of all monies received

23by the State as privilege taxes shall be paid into the State 
24treasury
into a special Fund to be known as the Metropolitan 
 
 
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1Exposition,
Auditorium and Office Building Fund until such 
2Fund is repealed, and thereafter shall be paid into the 
3General Revenue Fund in the State Treasury.

4 (c) Fifty per cent of the total of all monies received by 
5the State
as privilege taxes under the provisions of this Act 
6shall be paid into
the Agricultural Premium Fund.

7 (d) Seven per cent of the total of all monies received by 
8the State
as privilege taxes shall be paid into the Fair and 
9Exposition Fund in
the State treasury; provided, however, that 
10when all bonds issued prior to
July 1, 1984 by the Metropolitan 
11Fair and Exposition Authority shall have
been paid or payment 
12shall have been provided for upon a refunding of those
bonds, 
13thereafter 1/12 of $1,665,662 of such monies shall be paid 
14each
month into the Build Illinois Fund, and the remainder 
15into the Fair and
Exposition Fund. All excess monies shall be 
16allocated to the Department of
Agriculture for distribution to 
17county fairs for premiums and
rehabilitation as set forth in 
18the Agricultural Fair Act.

19 (e) The monies provided for in Section 30 shall be paid 
20into the
Illinois Thoroughbred Breeders Fund.

21 (f) The monies provided for in Section 31 shall be paid 
22into the
Illinois Standardbred Breeders Fund.

23 (g) Until January 1, 2000, that part representing
1/2 of 
24the total breakage in Thoroughbred,
Harness, Appaloosa, 
25Arabian, and Quarter Horse racing in the State shall
be paid 
26into the Illinois Race Track Improvement Fund as established

 
 
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1in Section 32.

2 (h) All other monies received by the Board under this Act 
3shall be
paid into the Horse Racing Fund.

4 (i) The salaries of the Board members, secretary, 
5stewards,
directors of mutuels, veterinarians, 
6representatives, accountants,
clerks, stenographers, 
7inspectors and other employees of the Board, and
all expenses 
8of the Board incident to the administration of this Act,

9including, but not limited to, all expenses and salaries 
10incident to the
taking of saliva and urine samples in 
11accordance with the rules and
regulations of the Board shall 
12be paid out of the Agricultural Premium
Fund.

13 (j) The Agricultural Premium Fund shall also be used:

14  (1) for the expenses of operating the Illinois State 
15 Fair and the
DuQuoin State Fair, including the
payment of 
16 prize money or premiums;

17  (2) for the distribution to county fairs, vocational 
18 agriculture
section fairs, agricultural societies, and 
19 agricultural extension clubs
in accordance with the 
20 Agricultural Fair Act, as
amended;

21  (3) for payment of prize monies and premiums awarded 
22 and for
expenses incurred in connection with the 
23 International Livestock
Exposition and the Mid-Continent 
24 Livestock Exposition held in Illinois,
which premiums, and 
25 awards must be approved, and paid by the Illinois

26 Department of Agriculture;

 
 
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1  (4) for personal service of county agricultural 
2 advisors and county
home advisors;

3  (5) for distribution to agricultural home economic 
4 extension
councils in accordance with "An Act in relation 
5 to additional support
and finance for the Agricultural and 
6 Home Economic Extension Councils in
the several counties 
7 in this State and making an appropriation
therefor", 
8 approved July 24, 1967, as amended;

9  (6) for research on equine disease, including a 
10 development center
therefor;

11  (7) for training scholarships for study on equine 
12 diseases to
students at the University of Illinois College 
13 of Veterinary Medicine;

14  (8) for the rehabilitation, repair and maintenance of

15 the Illinois and DuQuoin State Fair Grounds and
the 
16 structures and facilities thereon and the construction of 
17 permanent
improvements on such Fair Grounds, including 
18 such structures, facilities and
property located on such

19 State Fair Grounds which are under the custody and control 
20 of the
Department of Agriculture;

21  (9) (blank);

22  (10) for the expenses of the Department of Commerce 
23 and Economic Opportunity under Sections
605-620, 605-625, 
24 and
605-630 of the Department of Commerce and Economic 
25 Opportunity Law (20 ILCS
605/605-620, 605/605-625, and 
26 605/605-630);

 
 
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1  (11) for remodeling, expanding, and reconstructing 
2 facilities
destroyed by fire of any Fair and Exposition 
3 Authority in counties with
a population of 1,000,000 or 
4 more inhabitants;

5  (12) for the purpose of assisting in the care and 
6 general
rehabilitation of veterans with disabilities of 
7 any war and their surviving
spouses and orphans;

8  (13) for expenses of the Department of State Police 
9 for duties
performed under this Act;

10  (14) for the Department of Agriculture for soil 
11 surveys and soil and water
conservation purposes;

12  (15) for the Department of Agriculture for grants to 
13 the City of Chicago
for conducting the Chicagofest;

14  (16) for the State Comptroller for grants and 
15 operating expenses authorized by the Illinois Global 
16 Partnership Act.

17 (k) To the extent that monies paid by the Board to the 
18Agricultural
Premium Fund are in the opinion of the Governor 
19in excess of the amount
necessary for the purposes herein 
20stated, the Governor shall notify the
Comptroller and the 
21State Treasurer of such fact, who, upon receipt of
such 
22notification, shall transfer such excess monies from the

23Agricultural Premium Fund to the General Revenue Fund.

24(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17; 
25100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)


 
 
10200SB2017ham002- 173 -LRB102 16155 JWD 27453 a


1 Section 3-110. The Illinois Gambling Act is amended by 
2changing Section 13 as follows:




3 (230 ILCS 10/13) (from Ch. 120, par. 2413)


4 Sec. 13. Wagering tax; rate; distribution. 

5 (a) Until January 1, 1998, a tax is imposed on the adjusted 
6gross
receipts received from gambling games authorized under 
7this Act at the rate of
20%.

8 (a-1) From January 1, 1998 until July 1, 2002, a privilege 
9tax is
imposed on persons engaged in the business of 
10conducting riverboat gambling
operations, based on the 
11adjusted gross receipts received by a licensed owner
from 
12gambling games authorized under this Act at the following 
13rates:


14  15% of annual adjusted gross receipts up to and 
15 including $25,000,000;


16  20% of annual adjusted gross receipts in excess of 
17 $25,000,000 but not
exceeding $50,000,000;


18  25% of annual adjusted gross receipts in excess of 
19 $50,000,000 but not
exceeding $75,000,000;


20  30% of annual adjusted gross receipts in excess of 
21 $75,000,000 but not
exceeding $100,000,000;


22  35% of annual adjusted gross receipts in excess of 
23 $100,000,000.

24 (a-2) From July 1, 2002 until July 1, 2003, a privilege tax 
25is imposed on
persons engaged in the business of conducting 
 
 
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1riverboat gambling operations,
other than licensed managers 
2conducting riverboat gambling operations on behalf
of the 
3State, based on the adjusted gross receipts received by a 
4licensed
owner from gambling games authorized under this Act 
5at the following rates:


6  15% of annual adjusted gross receipts up to and 
7 including $25,000,000;


8  22.5% of annual adjusted gross receipts in excess of 
9 $25,000,000 but not
exceeding $50,000,000;


10  27.5% of annual adjusted gross receipts in excess of 
11 $50,000,000 but not
exceeding $75,000,000;


12  32.5% of annual adjusted gross receipts in excess of 
13 $75,000,000 but not
exceeding $100,000,000;


14  37.5% of annual adjusted gross receipts in excess of 
15 $100,000,000 but not
exceeding $150,000,000;


16  45% of annual adjusted gross receipts in excess of 
17 $150,000,000 but not
exceeding $200,000,000;


18  50% of annual adjusted gross receipts in excess of 
19 $200,000,000.

20 (a-3) Beginning July 1, 2003, a privilege tax is imposed 
21on persons engaged
in the business of conducting riverboat 
22gambling operations, other than
licensed managers conducting 
23riverboat gambling operations on behalf of the
State, based on 
24the adjusted gross receipts received by a licensed owner from

25gambling games authorized under this Act at the following 
26rates:


 
 
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1  15% of annual adjusted gross receipts up to and 
2 including $25,000,000;


3  27.5% of annual adjusted gross receipts in excess of 
4 $25,000,000 but not
exceeding $37,500,000;


5  32.5% of annual adjusted gross receipts in excess of 
6 $37,500,000 but not
exceeding $50,000,000;


7  37.5% of annual adjusted gross receipts in excess of 
8 $50,000,000 but not
exceeding $75,000,000;


9  45% of annual adjusted gross receipts in excess of 
10 $75,000,000 but not
exceeding $100,000,000;


11  50% of annual adjusted gross receipts in excess of 
12 $100,000,000 but not
exceeding $250,000,000;


13  70% of annual adjusted gross receipts in excess of 
14 $250,000,000.

15 An amount equal to the amount of wagering taxes collected 
16under this
subsection (a-3) that are in addition to the amount 
17of wagering taxes that
would have been collected if the 
18wagering tax rates under subsection (a-2)
were in effect shall 
19be paid into the Common School Fund.

20 The privilege tax imposed under this subsection (a-3) 
21shall no longer be
imposed beginning on the earlier of (i) July 
221, 2005; (ii) the first date
after June 20, 2003 that riverboat 
23gambling operations are conducted
pursuant to a dormant 
24license; or (iii) the first day that riverboat gambling

25operations are conducted under the authority of an owners 
26license that is in
addition to the 10 owners licenses 
 
 
10200SB2017ham002- 176 -LRB102 16155 JWD 27453 a


1initially authorized under this Act.
For the purposes of this 
2subsection (a-3), the term "dormant license"
means an owners 
3license that is authorized by this Act under which no

4riverboat gambling operations are being conducted on June 20, 
52003.

6 (a-4) Beginning on the first day on which the tax imposed 
7under
subsection (a-3) is no longer imposed and ending upon 
8the imposition of the privilege tax under subsection (a-5) of 
9this Section, a privilege tax is imposed on persons
engaged in 
10the business of conducting gambling operations, other
than 
11licensed managers conducting riverboat gambling operations on 
12behalf of
the State, based on the adjusted gross receipts 
13received by a licensed owner
from gambling games authorized 
14under this Act at the following rates:


15  15% of annual adjusted gross receipts up to and 
16 including $25,000,000;


17  22.5% of annual adjusted gross receipts in excess of 
18 $25,000,000 but not
exceeding $50,000,000;


19  27.5% of annual adjusted gross receipts in excess of 
20 $50,000,000 but not
exceeding $75,000,000;


21  32.5% of annual adjusted gross receipts in excess of 
22 $75,000,000 but not
exceeding $100,000,000;


23  37.5% of annual adjusted gross receipts in excess of 
24 $100,000,000 but not
exceeding $150,000,000;


25  45% of annual adjusted gross receipts in excess of 
26 $150,000,000 but not
exceeding $200,000,000;


 
 
10200SB2017ham002- 177 -LRB102 16155 JWD 27453 a


1  50% of annual adjusted gross receipts in excess of 
2 $200,000,000.

3 For the imposition of the privilege tax in this subsection 
4(a-4), amounts paid pursuant to item (1) of subsection (b) of 
5Section 56 of the Illinois Horse Racing Act of 1975 shall not 
6be included in the determination of adjusted gross receipts. 
7 (a-5)(1) Beginning on July 1, 2020, a privilege tax is 
8imposed on persons engaged in the business of conducting 
9gambling operations, other than the owners licensee under 
10paragraph (1) of subsection (e-5) of Section 7 and licensed 
11managers conducting riverboat gambling operations on behalf of 
12the State, based on the adjusted gross receipts received by 
13such licensee from the gambling games authorized under this 
14Act. The privilege tax for all gambling games other than table 
15games, including, but not limited to, slot machines, video 
16game of chance gambling, and electronic gambling games shall 
17be at the following rates:
18  15% of annual adjusted gross receipts up to and 
19 including $25,000,000;
20  22.5% of annual adjusted gross receipts in excess of 
21 $25,000,000 but not exceeding $50,000,000;
22  27.5% of annual adjusted gross receipts in excess of 
23 $50,000,000 but not exceeding $75,000,000;
24  32.5% of annual adjusted gross receipts in excess of 
25 $75,000,000 but not exceeding $100,000,000;
26  37.5% of annual adjusted gross receipts in excess of 
 
 
10200SB2017ham002- 178 -LRB102 16155 JWD 27453 a


1 $100,000,000 but not exceeding $150,000,000;
2  45% of annual adjusted gross receipts in excess of 
3 $150,000,000 but not exceeding $200,000,000;
4  50% of annual adjusted gross receipts in excess of 
5 $200,000,000.
6 The privilege tax for table games shall be at the 
7following rates:
8  15% of annual adjusted gross receipts up to and 
9 including $25,000,000;
10  20% of annual adjusted gross receipts in excess of 
11 $25,000,000.
12 For the imposition of the privilege tax in this subsection 
13(a-5), amounts paid pursuant to item (1) of subsection (b) of 
14Section 56 of the Illinois Horse Racing Act of 1975 shall not 
15be included in the determination of adjusted gross receipts.
16 (2) Beginning on the first day that an owners licensee 
17under paragraph (1) of subsection (e-5) of Section 7 conducts 
18gambling operations, either in a temporary facility or a 
19permanent facility, a privilege tax is imposed on persons 
20engaged in the business of conducting gambling operations 
21under paragraph (1) of subsection (e-5) of Section 7, other 
22than licensed managers conducting riverboat gambling 
23operations on behalf of the State, based on the adjusted gross 
24receipts received by such licensee from the gambling games 
25authorized under this Act. The privilege tax for all gambling 
26games other than table games, including, but not limited to, 
 
 
10200SB2017ham002- 179 -LRB102 16155 JWD 27453 a


1slot machines, video game of chance gambling, and electronic 
2gambling games shall be at the following rates:
3  12% of annual adjusted gross receipts up to and

4 including $25,000,000 to the State and 10.5% of annual 
5 adjusted gross receipts up to and including $25,000,000 to 
6 the City of Chicago;
7  16% of annual adjusted gross receipts in excess of

8 $25,000,000 but not exceeding $50,000,000 to the State and 
9 14% of annual adjusted gross receipts in excess of 
10 $25,000,000 but not exceeding $50,000,000 to the City of 
11 Chicago;
12  20.1% of annual adjusted gross receipts in excess of

13 $50,000,000 but not exceeding $75,000,000 to the State and 
14 17.4% of annual adjusted gross receipts in excess of 
15 $50,000,000 but not exceeding $75,000,000 to the City of 
16 Chicago;
17  21.4% of annual adjusted gross receipts in excess of

18 $75,000,000 but not exceeding $100,000,000 to the State 
19 and 18.6% of annual adjusted gross receipts in excess of 
20 $75,000,000 but not exceeding $100,000,000 to the City of 
21 Chicago;
22  22.7% of annual adjusted gross receipts in excess of

23 $100,000,000 but not exceeding $150,000,000 to the State 
24 and 19.8% of annual adjusted gross receipts in excess of 
25 $100,000,000 but not exceeding $150,000,000 to the City of 
26 Chicago;
 
 
10200SB2017ham002- 180 -LRB102 16155 JWD 27453 a


1  24.1% of annual adjusted gross receipts in excess of

2 $150,000,000 but not exceeding $225,000,000 to the State 
3 and 20.9% of annual adjusted gross receipts in excess of 
4 $150,000,000 but not exceeding $225,000,000 to the City of 
5 Chicago;
6  26.8% of annual adjusted gross receipts in excess of

7 $225,000,000 but not exceeding $1,000,000,000 to the State 
8 and 23.2% of annual adjusted gross receipts in excess of 
9 $225,000,000 but not exceeding $1,000,000,000 to the City 
10 of Chicago;
11  40% of annual adjusted gross receipts in excess of 
12 $1,000,000,000 to the State and 34.7% of annual gross 
13 receipts in excess of $1,000,000,000 to the City of 
14 Chicago.
15 The privilege tax for table games shall be at the 
16following rates:
17  8.1% of annual adjusted gross receipts up to and 
18 including $25,000,000 to the State and 6.9% of annual 
19 adjusted gross receipts up to and including $25,000,000 to 
20 the City of Chicago;
21  10.7% of annual adjusted gross receipts in excess of 
22 $25,000,000 but not exceeding $75,000,000 to the State and 
23 9.3% of annual adjusted gross receipts in excess of 
24 $25,000,000 but not exceeding $75,000,000 to the City of 
25 Chicago;
26  11.2% of annual adjusted gross receipts in excess of 
 
 
10200SB2017ham002- 181 -LRB102 16155 JWD 27453 a


1 $75,000,000 but not exceeding $175,000,000 to the State 
2 and 9.8% of annual adjusted gross receipts in excess of 
3 $75,000,000 but not exceeding $175,000,000 to the City of 
4 Chicago;
5  13.5% of annual adjusted gross receipts in excess of 
6 $175,000,000 but not exceeding $225,000,000 to the State 
7 and 11.5% of annual adjusted gross receipts in excess of 
8 $175,000,000 but not exceeding $225,000,000 to the City of 
9 Chicago;
10  15.1% of annual adjusted gross receipts in excess of 
11 $225,000,000 but not exceeding $275,000,000 to the State 
12 and 12.9% of annual adjusted gross receipts in excess of 
13 $225,000,000 but not exceeding $275,000,000 to the City of 
14 Chicago;
15  16.2% of annual adjusted gross receipts in excess of 
16 $275,000,000 but not exceeding $375,000,000 to the State 
17 and 13.8% of annual adjusted gross receipts in excess of 
18 $275,000,000 but not exceeding $375,000,000 to the City of 
19 Chicago;
20  18.9% of annual adjusted gross receipts in excess of 
21 $375,000,000 to the State and 16.1% of annual gross 
22 receipts in excess of $375,000,000 to the City of Chicago. 
23 For the imposition of the privilege tax in this subsection 
24(a-5), amounts paid pursuant to item (1) of subsection (b) of 
25Section 56 of the Illinois Horse Racing Act of 1975 shall not 
26be included in the determination of adjusted gross receipts. 
 
 
10200SB2017ham002- 182 -LRB102 16155 JWD 27453 a


1 Notwithstanding the provisions of this subsection (a-5), 
2for the first 10 years that the privilege tax is imposed under 
3this subsection (a-5), the privilege tax shall be imposed on 
4the modified annual adjusted gross receipts of a riverboat or 
5casino conducting gambling operations in the City of East St. 
6Louis, unless:
7  (1) the riverboat or casino fails to employ at least 
8 450 people;
9  (2) the riverboat or casino fails to maintain 
10 operations in a manner consistent with this Act or is not a 
11 viable riverboat or casino subject to the approval of the 
12 Board; or
13  (3) the owners licensee is not an entity in which 
14 employees participate in an employee stock ownership plan. 
15 As used in this subsection (a-5), "modified annual 
16adjusted gross receipts" means:
17  (A) for calendar year 2020, the annual adjusted gross 
18 receipts for the current year minus the difference between 
19 an amount equal to the average annual adjusted gross 
20 receipts from a riverboat or casino conducting gambling 
21 operations in the City of East St. Louis for 2014, 2015, 
22 2016, 2017, and 2018 and the annual adjusted gross 
23 receipts for 2018; 
24  (B) for calendar year 2021, the annual adjusted gross 
25 receipts for the current year minus the difference between 
26 an amount equal to the average annual adjusted gross 
 
 
10200SB2017ham002- 183 -LRB102 16155 JWD 27453 a


1 receipts from a riverboat or casino conducting gambling 
2 operations in the City of East St. Louis for 2014, 2015, 
3 2016, 2017, and 2018 and the annual adjusted gross 
4 receipts for 2019; and 
5  (C) for calendar years 2022 through 2029, the annual 
6 adjusted gross receipts for the current year minus the 
7 difference between an amount equal to the average annual 
8 adjusted gross receipts from a riverboat or casino 
9 conducting gambling operations in the City of East St. 
10 Louis for 3 years preceding the current year and the 
11 annual adjusted gross receipts for the immediately 
12 preceding year. 
13 (a-6) From June 28, 2019 (the effective date of Public Act 
14101-31) until June 30, 2023, an owners licensee that conducted 
15gambling operations prior to January 1, 2011 shall receive a 
16dollar-for-dollar credit against the tax imposed under this 
17Section for any renovation or construction costs paid by the 
18owners licensee, but in no event shall the credit exceed 
19$2,000,000.
20 Additionally, from June 28, 2019 (the effective date of 
21Public Act 101-31) until December 31, 2022, an owners licensee 
22that (i) is located within 15 miles of the Missouri border, and 
23(ii) has at least 3 riverboats, casinos, or their equivalent 
24within a 45-mile radius, may be authorized to relocate to a new 
25location with the approval of both the unit of local 
26government designated as the home dock and the Board, so long 
 
 
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1as the new location is within the same unit of local government 
2and no more than 3 miles away from its original location. Such 
3owners licensee shall receive a credit against the tax imposed 
4under this Section equal to 8% of the total project costs, as 
5approved by the Board, for any renovation or construction 
6costs paid by the owners licensee for the construction of the 
7new facility, provided that the new facility is operational by 
8July 1, 2022. In determining whether or not to approve a 
9relocation, the Board must consider the extent to which the 
10relocation will diminish the gaming revenues received by other 
11Illinois gaming facilities.
12 (a-7) Beginning in the initial adjustment year and through 
13the final adjustment year, if the total obligation imposed 
14pursuant to either subsection (a-5) or (a-6) will result in an 
15owners licensee receiving less after-tax adjusted gross 
16receipts than it received in calendar year 2018, then the 
17total amount of privilege taxes that the owners licensee is 
18required to pay for that calendar year shall be reduced to the 
19extent necessary so that the after-tax adjusted gross receipts 
20in that calendar year equals the after-tax adjusted gross 
21receipts in calendar year 2018, but the privilege tax 
22reduction shall not exceed the annual adjustment cap. If 
23pursuant to this subsection (a-7), the total obligation 
24imposed pursuant to either subsection (a-5) or (a-6) shall be 
25reduced, then the owners licensee shall not receive a refund 
26from the State at the end of the subject calendar year but 
 
 
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1instead shall be able to apply that amount as a credit against 
2any payments it owes to the State in the following calendar 
3year to satisfy its total obligation under either subsection 
4(a-5) or (a-6). The credit for the final adjustment year shall 
5occur in the calendar year following the final adjustment 
6year.
7 If an owners licensee that conducted gambling operations 
8prior to January 1, 2019 expands its riverboat or casino, 
9including, but not limited to, with respect to its gaming 
10floor, additional non-gaming amenities such as restaurants, 
11bars, and hotels and other additional facilities, and incurs 
12construction and other costs related to such expansion from 
13June 28, 2019 (the effective date of Public Act 101-31) until 
14June 28, 2024 (the 5th anniversary of the effective date of 
15Public Act 101-31), then for each $15,000,000 spent for any 
16such construction or other costs related to expansion paid by 
17the owners licensee, the final adjustment year shall be 
18extended by one year and the annual adjustment cap shall 
19increase by 0.2% of adjusted gross receipts during each 
20calendar year until and including the final adjustment year. 
21No further modifications to the final adjustment year or 
22annual adjustment cap shall be made after $75,000,000 is 
23incurred in construction or other costs related to expansion 
24so that the final adjustment year shall not extend beyond the 
259th calendar year after the initial adjustment year, not 
26including the initial adjustment year, and the annual 
 
 
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1adjustment cap shall not exceed 4% of adjusted gross receipts 
2in a particular calendar year. Construction and other costs 
3related to expansion shall include all project related costs, 
4including, but not limited to, all hard and soft costs, 
5financing costs, on or off-site ground, road or utility work, 
6cost of gaming equipment and all other personal property, 
7initial fees assessed for each incremental gaming position, 
8and the cost of incremental land acquired for such expansion. 
9Soft costs shall include, but not be limited to, legal fees, 
10architect, engineering and design costs, other consultant 
11costs, insurance cost, permitting costs, and pre-opening costs 
12related to the expansion, including, but not limited to, any 
13of the following: marketing, real estate taxes, personnel, 
14training, travel and out-of-pocket expenses, supply, 
15inventory, and other costs, and any other project related soft 
16costs. 
17 To be eligible for the tax credits in subsection (a-6), 
18all construction contracts shall include a requirement that 
19the contractor enter into a project labor agreement with the 
20building and construction trades council with geographic 
21jurisdiction of the location of the proposed gaming facility.
22 Notwithstanding any other provision of this subsection 
23(a-7), this subsection (a-7) does not apply to an owners 
24licensee unless such owners licensee spends at least 
25$15,000,000 on construction and other costs related to its 
26expansion, excluding the initial fees assessed for each 
 
 
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1incremental gaming position. 
2 This subsection (a-7) does not apply to owners licensees

3authorized pursuant to subsection (e-5) of Section 7 of this

4Act.
5 For purposes of this subsection (a-7):
6 "Building and construction trades council" means any 
7organization representing multiple construction entities that 
8are monitoring or attentive to compliance with public or 
9workers' safety laws, wage and hour requirements, or other 
10statutory requirements or that are making or maintaining 
11collective bargaining agreements. 
12 "Initial adjustment year" means the year commencing on 
13January 1 of the calendar year immediately following the 
14earlier of the following: 
15  (1) the commencement of gambling operations, either in 
16 a temporary or permanent facility, with respect to the 
17 owners license authorized under paragraph (1) of 
18 subsection (e-5) of Section 7 of this Act; or
19  (2) June 28, 2021 (24 months after the effective date 
20 of Public Act 101-31); 
21provided the initial adjustment year shall not commence 
22earlier than June 28, 2020 (12 months after the effective date 
23of Public Act 101-31). 
24 "Final adjustment year" means the 2nd calendar year after 
25the initial adjustment year, not including the initial 
26adjustment year, and as may be extended further as described 
 
 
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1in this subsection (a-7). 
2 "Annual adjustment cap" means 3% of adjusted gross 
3receipts in a particular calendar year, and as may be 
4increased further as otherwise described in this subsection 
5(a-7). 
6 (a-8) Riverboat gambling operations conducted by a 
7licensed manager on
behalf of the State are not subject to the 
8tax imposed under this Section.

9 (a-9) Beginning on January 1, 2020, the calculation of 
10gross receipts or adjusted gross receipts, for the purposes of 
11this Section, for a riverboat, a casino, or an organization 
12gaming facility shall not include the dollar amount of 
13non-cashable vouchers, coupons, and electronic promotions 
14redeemed by wagerers upon the riverboat, in the casino, or in 
15the organization gaming facility up to and including an amount 
16not to exceed 20% of a riverboat's, a casino's, or an 
17organization gaming facility's adjusted gross receipts.
18 The Illinois Gaming Board shall submit to the General 
19Assembly a comprehensive report no later than March 31, 2023 
20detailing, at a minimum, the effect of removing non-cashable 
21vouchers, coupons, and electronic promotions from this 
22calculation on net gaming revenues to the State in calendar 
23years 2020 through 2022, the increase or reduction in wagerers 
24as a result of removing non-cashable vouchers, coupons, and 
25electronic promotions from this calculation, the effect of the 
26tax rates in subsection (a-5) on net gaming revenues to this 
 
 
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1State, and proposed modifications to the calculation. 
2 (a-10) The taxes imposed by this Section shall be paid by 
3the licensed
owner or the organization gaming licensee to the 
4Board not later than 5:00 o'clock p.m. of the day after the day

5when the wagers were made.

6 (a-15) If the privilege tax imposed under subsection (a-3) 
7is no longer imposed pursuant to item (i) of the last paragraph 
8of subsection (a-3), then by June 15 of each year, each owners 
9licensee, other than an owners licensee that admitted 
101,000,000 persons or
fewer in calendar year 2004, must, in 
11addition to the payment of all amounts otherwise due under 
12this Section, pay to the Board a reconciliation payment in the 
13amount, if any, by which the licensed owner's base amount 
14exceeds the amount of net privilege tax paid by the licensed 
15owner to the Board in the then current State fiscal year. A 
16licensed owner's net privilege tax obligation due for the 
17balance of the State fiscal year shall be reduced up to the 
18total of the amount paid by the licensed owner in its June 15 
19reconciliation payment. The obligation imposed by this 
20subsection (a-15) is binding on any person, firm, corporation, 
21or other entity that acquires an ownership interest in any 
22such owners license. The obligation imposed under this 
23subsection (a-15) terminates on the earliest of: (i) July 1, 
242007, (ii) the first day after the effective date of this 
25amendatory Act of the 94th General Assembly that riverboat 
26gambling operations are conducted pursuant to a dormant 
 
 
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1license, (iii) the first day that riverboat gambling 
2operations are conducted under the authority of an owners 
3license that is in addition to the 10 owners licenses 
4initially authorized under this Act, or (iv) the first day 
5that a licensee under the Illinois Horse Racing Act of 1975 
6conducts gaming operations with slot machines or other 
7electronic gaming devices. The Board must reduce the 
8obligation imposed under this subsection (a-15) by an amount 
9the Board deems reasonable for any of the following reasons: 
10(A) an act or acts of God, (B) an act of bioterrorism or 
11terrorism or a bioterrorism or terrorism threat that was 
12investigated by a law enforcement agency, or (C) a condition 
13beyond the control of the owners licensee that does not result 
14from any act or omission by the owners licensee or any of its 
15agents and that poses a hazardous threat to the health and 
16safety of patrons. If an owners licensee pays an amount in 
17excess of its liability under this Section, the Board shall 
18apply the overpayment to future payments required under this 
19Section.
20 For purposes of this subsection (a-15):
21 "Act of God" means an incident caused by the operation of 
22an extraordinary force that cannot be foreseen, that cannot be 
23avoided by the exercise of due care, and for which no person 
24can be held liable.

25 "Base amount" means the following:
26  For a riverboat in Alton, $31,000,000.

 
 
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1  For a riverboat in East Peoria, $43,000,000.

2  For the Empress riverboat in Joliet, $86,000,000.

3  For a riverboat in Metropolis, $45,000,000.

4  For the Harrah's riverboat in Joliet, $114,000,000.

5  For a riverboat in Aurora, $86,000,000.

6  For a riverboat in East St. Louis, $48,500,000.

7  For a riverboat in Elgin, $198,000,000.

8 "Dormant license" has the meaning ascribed to it in 
9subsection (a-3).

10 "Net privilege tax" means all privilege taxes paid by a 
11licensed owner to the Board under this Section, less all 
12payments made from the State Gaming Fund pursuant to 
13subsection (b) of this Section.
14 The changes made to this subsection (a-15) by Public Act 
1594-839 are intended to restate and clarify the intent of 
16Public Act 94-673 with respect to the amount of the payments 
17required to be made under this subsection by an owners 
18licensee to the Board.

19 (b) From the tax revenue from riverboat or casino gambling

20deposited in the State Gaming Fund under this Section, an 
21amount equal to 5% of
adjusted gross receipts generated by a 
22riverboat or a casino, other than a riverboat or casino 
23designated in paragraph (1), (3), or (4) of subsection (e-5) 
24of Section 7, shall be paid monthly, subject
to appropriation 
25by the General Assembly, to the unit of local government in 
26which the casino is located or that
is designated as the home 
 
 
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1dock of the riverboat. Notwithstanding anything to the 
2contrary, beginning on the first day that an owners licensee 
3under paragraph (1), (2), (3), (4), (5), or (6) of subsection 
4(e-5) of Section 7 conducts gambling operations, either in a 
5temporary facility or a permanent facility, and for 2 years 
6thereafter, a unit of local government designated as the home 
7dock of a riverboat whose license was issued before January 1, 
82019, other than a riverboat conducting gambling operations in 
9the City of East St. Louis, shall not receive less under this 
10subsection (b) than the amount the unit of local government 
11received under this subsection (b) in calendar year 2018. 
12Notwithstanding anything to the contrary and because the City 
13of East St. Louis is a financially distressed city, beginning 
14on the first day that an owners licensee under paragraph (1), 
15(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7 
16conducts gambling operations, either in a temporary facility 
17or a permanent facility, and for 10 years thereafter, a unit of 
18local government designated as the home dock of a riverboat 
19conducting gambling operations in the City of East St. Louis 
20shall not receive less under this subsection (b) than the 
21amount the unit of local government received under this 
22subsection (b) in calendar year 2018. 
23 From the tax revenue
deposited in the State Gaming Fund 
24pursuant to riverboat or casino gambling operations
conducted 
25by a licensed manager on behalf of the State, an amount equal 
26to 5%
of adjusted gross receipts generated pursuant to those 
 
 
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1riverboat or casino gambling
operations shall be paid monthly,

2subject to appropriation by the General Assembly, to the unit 
3of local
government that is designated as the home dock of the 
4riverboat upon which
those riverboat gambling operations are 
5conducted or in which the casino is located.
6 From the tax revenue from riverboat or casino gambling 
7deposited in the State Gaming Fund under this Section, an 
8amount equal to 5% of the adjusted gross receipts generated by 
9a riverboat designated in paragraph (3) of subsection (e-5) of 
10Section 7 shall be divided and remitted monthly, subject to 
11appropriation, as follows: 70% to Waukegan, 10% to Park City, 
1215% to North Chicago, and 5% to Lake County.
13 From the tax revenue from riverboat or casino gambling 
14deposited in the State Gaming Fund under this Section, an 
15amount equal to 5% of the adjusted gross receipts generated by 
16a riverboat designated in paragraph (4) of subsection (e-5) of 
17Section 7 shall be remitted monthly, subject to appropriation, 
18as follows: 70% to the City of Rockford, 5% to the City of 
19Loves Park, 5% to the Village of Machesney, and 20% to 
20Winnebago County.
21 From the tax revenue from riverboat or casino gambling 
22deposited in the State Gaming Fund under this Section, an 
23amount equal to 5% of the adjusted gross receipts generated by 
24a riverboat designated in paragraph (5) of subsection (e-5) of 
25Section 7 shall be remitted monthly, subject to appropriation, 
26as follows: 2% to the unit of local government in which the 
 
 
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1riverboat or casino is located, and 3% shall be distributed: 
2(A) in accordance with a regional capital development plan 
3entered into by the following communities: Village of Beecher, 
4City of Blue Island, Village of Burnham, City of Calumet City, 
5Village of Calumet Park, City of Chicago Heights, City of 
6Country Club Hills, Village of Crestwood, Village of Crete, 
7Village of Dixmoor, Village of Dolton, Village of East Hazel 
8Crest, Village of Flossmoor, Village of Ford Heights, Village 
9of Glenwood, City of Harvey, Village of Hazel Crest, Village 
10of Homewood, Village of Lansing, Village of Lynwood, City of 
11Markham, Village of Matteson, Village of Midlothian, Village 
12of Monee, City of Oak Forest, Village of Olympia Fields, 
13Village of Orland Hills, Village of Orland Park, City of Palos 
14Heights, Village of Park Forest, Village of Phoenix, Village 
15of Posen, Village of Richton Park, Village of Riverdale, 
16Village of Robbins, Village of Sauk Village, Village of South 
17Chicago Heights, Village of South Holland, Village of Steger, 
18Village of Thornton, Village of Tinley Park, Village of 
19University Park and Village of Worth; or (B) if no regional 
20capital development plan exists, equally among the communities 
21listed in item (A) to be used for capital expenditures or 
22public pension payments, or both. 
23 Units of local government may refund any portion of the 
24payment that they receive pursuant to this subsection (b) to 
25the riverboat or casino.

26 (b-4) Beginning on the first day the licensee under 
 
 
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1paragraph (5) of subsection (e-5) of Section 7 conducts 
2gambling operations, either in a temporary facility or a 
3permanent facility, and ending on July 31, 2042, from the tax 
4revenue deposited in the State Gaming Fund under this Section, 
5$5,000,000 shall be paid annually, subject
to appropriation, 
6to the host municipality of that owners licensee of a license 
7issued or re-issued pursuant to Section
7.1 of this Act before 
8January 1, 2012. Payments received by the host municipality 
9pursuant to this subsection (b-4) may not be shared with any 
10other unit of local government. 
11 (b-5) Beginning on June 28, 2019 (the effective date of 
12Public Act 101-31), from the tax revenue
deposited in the 
13State Gaming Fund under this Section, an amount equal to 3% of

14adjusted gross receipts generated by each organization gaming 
15facility located outside Madison County shall be paid monthly, 
16subject
to appropriation by the General Assembly, to a 
17municipality other than the Village of Stickney in which each 
18organization gaming facility is located or, if the 
19organization gaming facility is not located within a 
20municipality, to the county in which the organization gaming 
21facility is located, except as otherwise provided in this 
22Section. From the tax revenue deposited in the State Gaming 
23Fund under this Section, an amount equal to 3% of adjusted 
24gross receipts generated by an organization gaming facility 
25located in the Village of Stickney shall be paid monthly, 
26subject to appropriation by the General Assembly, as follows: 
 
 
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125% to the Village of Stickney, 5% to the City of Berwyn, 50% 
2to the Town of Cicero, and 20% to the Stickney Public Health 
3District.
4 From the tax revenue deposited in the State Gaming Fund 
5under this Section, an amount equal to 5% of adjusted gross 
6receipts generated by an organization gaming facility located 
7in the City of Collinsville shall be paid monthly, subject to 
8appropriation by the General Assembly, as follows: 30% to the 
9City of Alton, 30% to the City of East St. Louis, and 40% to 
10the City of Collinsville. 
11 Municipalities and counties may refund any portion of the 
12payment that they receive pursuant to this subsection (b-5) to 
13the organization gaming facility. 
14 (b-6) Beginning on June 28, 2019 (the effective date of 
15Public Act 101-31), from the tax revenue deposited in the 
16State Gaming Fund under this Section, an amount equal to 2% of 
17adjusted gross receipts generated by an organization gaming 
18facility located outside Madison County shall be paid monthly, 
19subject to appropriation by the General Assembly, to the 
20county in which the organization gaming facility is located 
21for the purposes of its criminal justice system or health care 
22system. 
23 Counties may refund any portion of the payment that they 
24receive pursuant to this subsection (b-6) to the organization 
25gaming facility. 
26 (b-7) From the tax revenue from the organization gaming 
 
 
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1licensee located in one of the following townships of Cook 
2County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or 
3Worth, an amount equal to 5% of the adjusted gross receipts 
4generated by that organization gaming licensee shall be 
5remitted monthly, subject to appropriation, as follows: 2% to 
6the unit of local government in which the organization gaming 
7licensee is located, and 3% shall be distributed: (A) in 
8accordance with a regional capital development plan entered 
9into by the following communities: Village of Beecher, City of 
10Blue Island, Village of Burnham, City of Calumet City, Village 
11of Calumet Park, City of Chicago Heights, City of Country Club 
12Hills, Village of Crestwood, Village of Crete, Village of 
13Dixmoor, Village of Dolton, Village of East Hazel Crest, 
14Village of Flossmoor, Village of Ford Heights, Village of 
15Glenwood, City of Harvey, Village of Hazel Crest, Village of 
16Homewood, Village of Lansing, Village of Lynwood, City of 
17Markham, Village of Matteson, Village of Midlothian, Village 
18of Monee, City of Oak Forest, Village of Olympia Fields, 
19Village of Orland Hills, Village of Orland Park, City of Palos 
20Heights, Village of Park Forest, Village of Phoenix, Village 
21of Posen, Village of Richton Park, Village of Riverdale, 
22Village of Robbins, Village of Sauk Village, Village of South 
23Chicago Heights, Village of South Holland, Village of Steger, 
24Village of Thornton, Village of Tinley Park, Village of 
25University Park, and Village of Worth; or (B) if no regional 
26capital development plan exists, equally among the communities 
 
 
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1listed in item (A) to be used for capital expenditures or 
2public pension payments, or both. 
3 (b-8) In lieu of the payments under subsection (b) of this 
4Section, from the tax revenue deposited in the State Gaming

5Fund pursuant to riverboat or casino gambling operations 
6conducted by an owners licensee
under paragraph (1) of 
7subsection (e-5) of Section 7, an amount equal to the tax 
8revenue
generated from the privilege tax imposed by paragraph 
9(2) of subsection (a-5) that is to be
paid to the City of 
10Chicago shall be paid monthly, subject
to appropriation by the 
11General Assembly, as follows: (1) an amount equal to 0.5% of 
12the annual adjusted gross receipts
generated by the owners 
13licensee under paragraph (1) of subsection (e-5) of Section 7 
14to the home rule county in which the owners licensee is located 
15for the purpose of enhancing
the county's criminal justice 
16system; and (2) the balance to the City of Chicago and shall be 
17expended or obligated by the City of Chicago for pension 
18payments in accordance with Public Act 99-506. 
19 (c) Appropriations, as approved by the General Assembly, 
20may be made
from the State Gaming Fund to the Board (i) for the 
21administration and enforcement of this Act and the Video 
22Gaming Act, (ii) for distribution to the Department of State 
23Police and to the Department of Revenue for the enforcement of 
24this Act and the Video Gaming Act, and (iii) to the
Department 
25of Human Services for the administration of programs to treat

26problem gambling, including problem gambling from sports 
 
 
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1wagering. The Board's annual appropriations request must 
2separately state its funding needs for the regulation of 
3gaming authorized under Section 7.7, riverboat gaming, casino 
4gaming, video gaming, and sports wagering.

5 (c-2) An amount equal to 2% of the adjusted gross receipts 
6generated by an organization gaming facility located within a 
7home rule county with a population of over 3,000,000 
8inhabitants shall be paid, subject to appropriation
from the 
9General Assembly, from the State Gaming Fund to the home rule

10county in which the organization gaming licensee is located 
11for the purpose of
enhancing the county's criminal justice 
12system. 
13 (c-3) Appropriations, as approved by the General Assembly, 
14may be made from the tax revenue deposited into the State 
15Gaming Fund from organization gaming licensees pursuant to 
16this Section for the administration and enforcement of this 
17Act. 

18 (c-4) After payments required under subsections (b), 
19(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from 
20the tax revenue from organization gaming licensees deposited 
21into the State Gaming Fund under this Section, all remaining 
22amounts from organization gaming licensees shall be 
23transferred into the Capital Projects Fund.
24 (c-5) (Blank).

25 (c-10) Each year the General Assembly shall appropriate 
26from the General
Revenue Fund to the Education Assistance Fund 
 
 
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1an amount equal to the amount
paid into the Horse Racing Equity 
2Fund pursuant to subsection (c-5) in the
prior calendar year.

3 (c-15) After the payments required under subsections (b), 
4(c), and (c-5)
have been made, an amount equal to 2% of the 
5adjusted gross receipts of (1)
an owners licensee that 
6relocates pursuant to Section 11.2, (2) an owners
licensee 
7conducting riverboat gambling operations pursuant to
an
owners 
8license that is initially issued after June 25, 1999,
or (3) 
9the first
riverboat gambling operations conducted by a 
10licensed manager on behalf of the
State under Section 7.3,

11whichever comes first, shall be paid, subject to appropriation

12from the General Assembly, from the State Gaming Fund to each 
13home rule
county with a population of over 3,000,000 
14inhabitants for the purpose of
enhancing the county's criminal 
15justice system.

16 (c-20) Each year the General Assembly shall appropriate 
17from the General
Revenue Fund to the Education Assistance Fund 
18an amount equal to the amount
paid to each home rule county 
19with a population of over 3,000,000 inhabitants
pursuant to 
20subsection (c-15) in the prior calendar year.

21 (c-21) After the payments required under subsections (b), 
22(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have 
23been made, an amount equal to 0.5% of the adjusted gross 
24receipts generated by the owners licensee under paragraph (1) 
25of subsection (e-5) of Section 7 shall be paid monthly, 
26subject to appropriation
from the General Assembly, from the 
 
 
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1State Gaming Fund to the home rule
county in which the owners 
2licensee is located for the purpose of
enhancing the county's 
3criminal justice system. 
4 (c-22) After the payments required under subsections (b), 
5(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and 
6(c-21) have been made, an amount equal to 2% of the adjusted 
7gross receipts generated by the owners licensee under 
8paragraph (5) of subsection (e-5) of Section 7 shall be paid, 
9subject to appropriation
from the General Assembly, from the 
10State Gaming Fund to the home rule
county in which the owners 
11licensee is located for the purpose of
enhancing the county's 
12criminal justice system. 
13 (c-25) From July 1, 2013 and each July 1 thereafter 
14through July 1, 2019, $1,600,000 shall be transferred from the 
15State Gaming Fund to the Chicago State University Education 
16Improvement Fund.

17 On July 1, 2020 and each July 1 thereafter, $3,000,000 
18shall be transferred from the State Gaming Fund to the Chicago 
19State University Education Improvement Fund. 
20 (c-30) On July 1, 2013 or as soon as possible thereafter, 
21$92,000,000 shall be transferred from the State Gaming Fund to 
22the School Infrastructure Fund and $23,000,000 shall be 
23transferred from the State Gaming Fund to the Horse Racing 
24Equity Fund. 
25 (c-35) Beginning on July 1, 2013, in addition to any 
26amount transferred under subsection (c-30) of this Section, 
 
 
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1$5,530,000 shall be transferred monthly from the State Gaming 
2Fund to the School Infrastructure Fund. 
3 (d) From time to time, through June 30, 2021, the
Board 
4shall transfer the remainder of the funds
generated by this 
5Act into the Education
Assistance Fund, created by Public Act 
686-0018, of the State of Illinois.

7 (d-5) Beginning on July 1, 2021, on the last day of each 
8month, or as soon thereafter as possible, after all the 
9required expenditures, distributions and transfers have been 
10made from the State Gaming Fund for the month pursuant to 
11subsections (b) through (c-35), the Board shall transfer 
12$22,500,000, along with any deficiencies in such amounts from 
13prior months, from the State Gaming Fund to the Education 
14Assistance Fund; then the Board shall transfer the remainder 
15of the funds generated by this Act, if any, from the State 
16Gaming Fund to the Capital Projects Fund. 
17 (e) Nothing in this Act shall prohibit the unit of local 
18government
designated as the home dock of the riverboat from 
19entering into agreements
with other units of local government 
20in this State or in other states to
share its portion of the 
21tax revenue.

22 (f) To the extent practicable, the Board shall administer 
23and collect the
wagering taxes imposed by this Section in a 
24manner consistent with the
provisions of Sections 4, 5, 5a, 
255b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 8, 9, and 10 of 
26the Retailers' Occupation Tax Act and Section 3-7 of the

 
 
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1Uniform Penalty and Interest Act.

2(Source: P.A. 101-31, Article 25, Section 25-910, eff. 
36-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19; 
4101-648, eff. 6-30-20.)


5 Section 3-115. The Sports Wagering Act is amended by 
6changing Section 25-90 as follows:

7 (230 ILCS 45/25-90)

8 Sec. 25-90. Tax; Sports Wagering Fund. 
9 (a) For the privilege of holding a license to operate 
10sports wagering under this Act, this State shall impose and 
11collect 15% of a master sports wagering licensee's adjusted 
12gross sports wagering receipts from sports wagering. The 
13accrual method of accounting shall be used for purposes of 
14calculating the amount of the tax owed by the licensee.
15 The taxes levied and collected pursuant to this subsection 
16(a) are due and payable to the Board no later than the last day 
17of the month following the calendar month in which the 
18adjusted gross sports wagering receipts were received and the 
19tax obligation was accrued.
20 (a-5) In addition to the tax imposed under subsection (a) 
21of this Section, for the privilege of holding a license to 
22operate sports wagering under this Act, the State shall impose 
23and collect 2% of the adjusted gross receipts from sports 
24wagers that are placed within a home rule county with a 
 
 
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1population of over 3,000,000 inhabitants, which shall be paid, 
2subject to appropriation from the General Assembly, from the 
3Sports Wagering Fund to that home rule county for the purpose 
4of enhancing the county's criminal justice system.
5 (b) The Sports Wagering Fund is hereby created as special 
6fund in the State treasury. Except as otherwise provided in 
7this Act, all moneys collected under this Act by the Board 
8shall be deposited into the Sports Wagering Fund. On the 25th 
9of each month, any moneys remaining in the Sports Wagering 
10Fund in excess of the anticipated monthly expenditures from 
11the Fund through the next month, as certified by the Board to 
12the State Comptroller, shall be transferred by the State 
13Comptroller and the State Treasurer to the Capital Projects 
14Fund.
15 (c) Beginning with July 2021, and on a monthly basis 
16thereafter, the Board shall certify to the State Comptroller 
17the amount of license fees collected in the month for initial 
18licenses issued under this Act, except for occupational 
19licenses. As soon after certification as practicable, the 
20State Comptroller shall direct and the State Treasurer shall 
21transfer the certified amount from the Sports Wagering Fund to 
22the Rebuild Illinois Projects Fund. 

23(Source: P.A. 101-31, eff. 6-28-19.)

24 Section 3-120. The Illinois Public Aid Code is amended by 
25changing Sections 5-5.4, 12-10, and 12-10.3 and by adding 
 
 
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1Sections 5-2.09 and 5-2.10 as follows:

2 (305 ILCS 5/5-2.09 new)
3 Sec. 5-2.09. Enhanced federal medical assistance 
4percentage. In accordance with Section 9817 of the American 
5Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding 
6federal guidance, the Department of Healthcare and Family 
7Services shall take appropriate actions to claim an enhanced 
8federal medical assistance percentage (FMAP) provided by 
9Section 9817 of the American Rescue Plan Act of 2021 with 
10respect to expenditures under the State medical assistance 
11program for home and community-based services from April 1, 
122021 through March 31, 2022. The Department is authorized to 
13use State funds equivalent to the amount of federal funds 
14attributable to the increased federal medical assistance 
15percentage under Section 9817 of the American Rescue Plan Act 
16of 2021 to implement or supplement the implementation of 
17activities to enhance, expand, or strengthen home and 
18community based services under the State's medical assistance 
19program to the extent permitted by and aligned with the goals 
20of Section 9817 of the American Rescue Plan Act of 2021 through 
21March 31, 2024 or any revised deadline established by the 
22federal government. The use of such funds is subject to 
23compliance with applicable federal requirements and federal 
24approval, including the approval of any necessary State Plan 
25Amendments, Waiver Amendments, or other federally required 
 
 
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1documents or assurances.
2 The Department may adopt rules as necessary, including 
3emergency rules as authorized by Section 5-45 of the Illinois 
4Administrative Procedure Act, to implement the provisions of 
5this Section.

6 (305 ILCS 5/5-2.10 new)
7 Sec. 5-2.10. Increased accountability for nursing 
8facilities. The Department shall develop a plan for the 
9revitalization of nursing homes licensed under the Nursing 
10Home Care Act and shall report to the Governor and the General 
11Assembly on a recommended course of action, including, but not 
12limited to, the following:
13  (1) significantly increasing federal funds by 
14 streamlining and raising the nursing home provider 
15 assessment on occupied beds;
16  (2)improving payments through increased funding and 
17 providing additional incentives for staffing, quality 
18 metrics and infection control measures; and
19  (3)transitioning the methodologies for reimbursement 
20 of nursing services as provided under this Article to the 
21 Patient Driven Payment Model (PDPM) developed by the 
22 federal Centers for Medicare and Medicaid Services.
23 No later than September 30, 2021, the Department shall 
24submit a report to the Governor and the General Assembly, 
25which outlines the steps taken by the Department, including 
 
 
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1discussions with interested stakeholders and industry 
2representatives, and recommendations for further action by the 
3General Assembly to provide for accountability and to achieve 
4the program objectives outlined in this Section, which shall 
5require action by the General Assembly.



6 (305 ILCS 5/5-5.4) (from Ch. 23, par. 5-5.4)


7 Sec. 5-5.4. Standards of Payment - Department of 
8Healthcare and Family Services.
The Department of Healthcare 
9and Family Services shall develop standards of payment of

10nursing facility and ICF/DD services in facilities providing 
11such services
under this Article which:

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

13for nursing facility or ICF/DD services on a prospective 
14basis.
The amount of the payment rate for all nursing 
15facilities certified by the
Department of Public Health under 
16the ID/DD Community Care Act or the Nursing Home Care Act as 
17Intermediate
Care for the Developmentally Disabled facilities, 
18Long Term Care for Under Age
22 facilities, Skilled Nursing 
19facilities, or Intermediate Care facilities
under the
medical 
20assistance program shall be prospectively established annually 
21on the
basis of historical, financial, and statistical data 
22reflecting actual costs
from prior years, which shall be 
23applied to the current rate year and updated
for inflation, 
24except that the capital cost element for newly constructed

25facilities shall be based upon projected budgets. The annually 
 
 
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1established
payment rate shall take effect on July 1 in 1984 
2and subsequent years. No rate
increase and no
update for 
3inflation shall be provided on or after July 1, 1994, unless 
4specifically provided for in this
Section.
The changes made by 
5Public Act 93-841
extending the duration of the prohibition 
6against a rate increase or update for inflation are effective 
7retroactive to July 1, 2004.

8 For facilities licensed by the Department of Public Health 
9under the Nursing
Home Care Act as Intermediate Care for the 
10Developmentally Disabled facilities
or Long Term Care for 
11Under Age 22 facilities, the rates taking effect on July
1, 
121998 shall include an increase of 3%. For facilities licensed 
13by the
Department of Public Health under the Nursing Home Care 
14Act as Skilled Nursing
facilities or Intermediate Care 
15facilities, the rates taking effect on July 1,
1998 shall 
16include an increase of 3% plus $1.10 per resident-day, as 
17defined by
the Department. For facilities licensed by the 
18Department of Public Health under the Nursing Home Care Act as 
19Intermediate Care Facilities for the Developmentally Disabled 
20or Long Term Care for Under Age 22 facilities, the rates taking 
21effect on January 1, 2006 shall include an increase of 3%.
For 
22facilities licensed by the Department of Public Health under 
23the Nursing Home Care Act as Intermediate Care Facilities for 
24the Developmentally Disabled or Long Term Care for Under Age 
2522 facilities, the rates taking effect on January 1, 2009 
26shall include an increase sufficient to provide a $0.50 per 
 
 
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1hour wage increase for non-executive staff. For facilities 
2licensed by the Department of Public Health under the ID/DD 
3Community Care Act as ID/DD Facilities the rates taking effect 
4within 30 days after July 6, 2017 (the effective date of Public 
5Act 100-23) shall include an increase sufficient to provide a 
6$0.75 per hour wage increase for non-executive staff. The 
7Department shall adopt rules, including emergency rules under 
8subsection (y) of Section 5-45 of the Illinois Administrative 
9Procedure Act, to implement the provisions of this paragraph. 
10For facilities licensed by the Department of Public Health 
11under the ID/DD Community Care Act as ID/DD Facilities and 
12under the MC/DD Act as MC/DD Facilities, the rates taking 
13effect within 30 days after the effective date of this 
14amendatory Act of the 100th General Assembly shall include an 
15increase sufficient to provide a $0.50 per hour wage increase 
16for non-executive front-line personnel, including, but not 
17limited to, direct support persons, aides, front-line 
18supervisors, qualified intellectual disabilities 
19professionals, nurses, and non-administrative support staff. 
20The Department shall adopt rules, including emergency rules 
21under subsection (bb) of Section 5-45 of the Illinois 
22Administrative Procedure Act, to implement the provisions of 
23this paragraph. 
24 For facilities licensed by the Department of Public Health 
25under the
Nursing Home Care Act as Intermediate Care for the 
26Developmentally Disabled
facilities or Long Term Care for 
 
 
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1Under Age 22 facilities, the rates taking
effect on July 1, 
21999 shall include an increase of 1.6% plus $3.00 per

3resident-day, as defined by the Department. For facilities 
4licensed by the
Department of Public Health under the Nursing 
5Home Care Act as Skilled Nursing
facilities or Intermediate 
6Care facilities, the rates taking effect on July 1,
1999 shall 
7include an increase of 1.6% and, for services provided on or 
8after
October 1, 1999, shall be increased by $4.00 per 
9resident-day, as defined by
the Department.

10 For facilities licensed by the Department of Public Health 
11under the
Nursing Home Care Act as Intermediate Care for the 
12Developmentally Disabled
facilities or Long Term Care for 
13Under Age 22 facilities, the rates taking
effect on July 1, 
142000 shall include an increase of 2.5% per resident-day,
as 
15defined by the Department. For facilities licensed by the 
16Department of
Public Health under the Nursing Home Care Act as 
17Skilled Nursing facilities or
Intermediate Care facilities, 
18the rates taking effect on July 1, 2000 shall
include an 
19increase of 2.5% per resident-day, as defined by the 
20Department.

21 For facilities licensed by the Department of Public Health 
22under the
Nursing Home Care Act as skilled nursing facilities 
23or intermediate care
facilities, a new payment methodology 
24must be implemented for the nursing
component of the rate 
25effective July 1, 2003. The Department of Public Aid
(now 
26Healthcare and Family Services) shall develop the new payment 
 
 
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1methodology using the Minimum Data Set
(MDS) as the instrument 
2to collect information concerning nursing home
resident 
3condition necessary to compute the rate. The Department
shall 
4develop the new payment methodology to meet the unique needs 
5of
Illinois nursing home residents while remaining subject to 
6the appropriations
provided by the General Assembly.
A 
7transition period from the payment methodology in effect on 
8June 30, 2003
to the payment methodology in effect on July 1, 
92003 shall be provided for a
period not exceeding 3 years and 
10184 days after implementation of the new payment
methodology 
11as follows:

12  (A) For a facility that would receive a lower
nursing 
13 component rate per patient day under the new system than 
14 the facility
received
effective on the date immediately 
15 preceding the date that the Department
implements the new 
16 payment methodology, the nursing component rate per 
17 patient
day for the facility
shall be held at
the level in 
18 effect on the date immediately preceding the date that the

19 Department implements the new payment methodology until a 
20 higher nursing
component rate of
reimbursement is achieved 
21 by that
facility.

22  (B) For a facility that would receive a higher nursing 
23 component rate per
patient day under the payment 
24 methodology in effect on July 1, 2003 than the
facility 
25 received effective on the date immediately preceding the 
26 date that the
Department implements the new payment 
 
 
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1 methodology, the nursing component rate
per patient day 
2 for the facility shall be adjusted.

3  (C) Notwithstanding paragraphs (A) and (B), the 
4 nursing component rate per
patient day for the facility 
5 shall be adjusted subject to appropriations
provided by 
6 the General Assembly.

7 For facilities licensed by the Department of Public Health 
8under the
Nursing Home Care Act as Intermediate Care for the 
9Developmentally Disabled
facilities or Long Term Care for 
10Under Age 22 facilities, the rates taking
effect on March 1, 
112001 shall include a statewide increase of 7.85%, as
defined 
12by the Department.

13 Notwithstanding any other provision of this Section, for 
14facilities licensed by the Department of Public Health under 
15the
Nursing Home Care Act as skilled nursing facilities or 
16intermediate care
facilities, except facilities participating 
17in the Department's demonstration program pursuant to the 
18provisions of Title 77, Part 300, Subpart T of the Illinois 
19Administrative Code, the numerator of the ratio used by the 
20Department of Healthcare and Family Services to compute the 
21rate payable under this Section using the Minimum Data Set 
22(MDS) methodology shall incorporate the following annual 
23amounts as the additional funds appropriated to the Department 
24specifically to pay for rates based on the MDS nursing 
25component methodology in excess of the funding in effect on 
26December 31, 2006:
 
 
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1  (i) For rates taking effect January 1, 2007, 
2 $60,000,000.
3  (ii) For rates taking effect January 1, 2008, 
4 $110,000,000.
5  (iii) For rates taking effect January 1, 2009, 
6 $194,000,000. 
7  (iv) For rates taking effect April 1, 2011, or the 
8 first day of the month that begins at least 45 days after 
9 the effective date of this amendatory Act of the 96th 
10 General Assembly, $416,500,000 or an amount as may be 
11 necessary to complete the transition to the MDS 
12 methodology for the nursing component of the rate. 
13 Increased payments under this item (iv) are not due and 
14 payable, however, until (i) the methodologies described in 
15 this paragraph are approved by the federal government in 
16 an appropriate State Plan amendment and (ii) the 
17 assessment imposed by Section 5B-2 of this Code is 
18 determined to be a permissible tax under Title XIX of the 
19 Social Security Act.
20 Notwithstanding any other provision of this Section, for 
21facilities licensed by the Department of Public Health under 
22the Nursing Home Care Act as skilled nursing facilities or 
23intermediate care facilities, the support component of the 
24rates taking effect on January 1, 2008 shall be computed using 
25the most recent cost reports on file with the Department of 
26Healthcare and Family Services no later than April 1, 2005, 
 
 
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1updated for inflation to January 1, 2006. 
2 For facilities licensed by the Department of Public Health 
3under the
Nursing Home Care Act as Intermediate Care for the 
4Developmentally Disabled
facilities or Long Term Care for 
5Under Age 22 facilities, the rates taking
effect on April 1, 
62002 shall include a statewide increase of 2.0%, as
defined by 
7the Department.
This increase terminates on July 1, 2002;

8beginning July 1, 2002 these rates are reduced to the level of 
9the rates
in effect on March 31, 2002, as defined by the 
10Department.

11 For facilities licensed by the Department of Public Health 
12under the
Nursing Home Care Act as skilled nursing facilities 
13or intermediate care
facilities, the rates taking effect on 
14July 1, 2001 shall be computed using the most recent cost 
15reports
on file with the Department of Public Aid no later than 
16April 1, 2000,
updated for inflation to January 1, 2001. For 
17rates effective July 1, 2001
only, rates shall be the greater 
18of the rate computed for July 1, 2001
or the rate effective on 
19June 30, 2001.

20 Notwithstanding any other provision of this Section, for 
21facilities
licensed by the Department of Public Health under 
22the Nursing Home Care Act
as skilled nursing facilities or 
23intermediate care facilities, the Illinois
Department shall 
24determine by rule the rates taking effect on July 1, 2002,

25which shall be 5.9% less than the rates in effect on June 30, 
262002.

 
 
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1 Notwithstanding any other provision of this Section, for 
2facilities
licensed by the Department of Public Health under 
3the Nursing Home Care Act as
skilled nursing
facilities or 
4intermediate care facilities, if the payment methodologies 
5required under Section 5A-12 and the waiver granted under 42 
6CFR 433.68 are approved by the United States Centers for 
7Medicare and Medicaid Services, the rates taking effect on 
8July 1, 2004 shall be 3.0% greater than the rates in effect on 
9June 30, 2004. These rates shall take
effect only upon 
10approval and
implementation of the payment methodologies 
11required under Section 5A-12.

12 Notwithstanding any other provisions of this Section, for 
13facilities licensed by the Department of Public Health under 
14the Nursing Home Care Act as skilled nursing facilities or 
15intermediate care facilities, the rates taking effect on 
16January 1, 2005 shall be 3% more than the rates in effect on 
17December 31, 2004.

18 Notwithstanding any other provision of this Section, for 
19facilities licensed by the Department of Public Health under 
20the Nursing Home Care Act as skilled nursing facilities or 
21intermediate care facilities, effective January 1, 2009, the 
22per diem support component of the rates effective on January 
231, 2008, computed using the most recent cost reports on file 
24with the Department of Healthcare and Family Services no later 
25than April 1, 2005, updated for inflation to January 1, 2006, 
26shall be increased to the amount that would have been derived 
 
 
10200SB2017ham002- 216 -LRB102 16155 JWD 27453 a


1using standard Department of Healthcare and Family Services 
2methods, procedures, and inflators. 
3 Notwithstanding any other provisions of this Section, for 
4facilities licensed by the Department of Public Health under 
5the Nursing Home Care Act as intermediate care facilities that 
6are federally defined as Institutions for Mental Disease, or 
7facilities licensed by the Department of Public Health under 
8the Specialized Mental Health Rehabilitation Act of 2013, a 
9socio-development component rate equal to 6.6% of the 
10facility's nursing component rate as of January 1, 2006 shall 
11be established and paid effective July 1, 2006. The 
12socio-development component of the rate shall be increased by 
13a factor of 2.53 on the first day of the month that begins at 
14least 45 days after January 11, 2008 (the effective date of 
15Public Act 95-707). As of August 1, 2008, the 
16socio-development component rate shall be equal to 6.6% of the 
17facility's nursing component rate as of January 1, 2006, 
18multiplied by a factor of 3.53. For services provided on or 
19after April 1, 2011, or the first day of the month that begins 
20at least 45 days after the effective date of this amendatory 
21Act of the 96th General Assembly, whichever is later, the 
22Illinois Department may by rule adjust these socio-development 
23component rates, and may use different adjustment 
24methodologies for those facilities participating, and those 
25not participating, in the Illinois Department's demonstration 
26program pursuant to the provisions of Title 77, Part 300, 
 
 
10200SB2017ham002- 217 -LRB102 16155 JWD 27453 a


1Subpart T of the Illinois Administrative Code, but in no case 
2may such rates be diminished below those in effect on August 1, 
32008.

4 For facilities
licensed
by the
Department of Public Health 
5under the Nursing Home Care Act as Intermediate
Care for
the 
6Developmentally Disabled facilities or as long-term care 
7facilities for
residents under 22 years of age, the rates 
8taking effect on July 1,
2003 shall
include a statewide 
9increase of 4%, as defined by the Department.

10 For facilities licensed by the Department of Public Health 
11under the
Nursing Home Care Act as Intermediate Care for the 
12Developmentally Disabled
facilities or Long Term Care for 
13Under Age 22 facilities, the rates taking
effect on the first 
14day of the month that begins at least 45 days after the 
15effective date of this amendatory Act of the 95th General 
16Assembly shall include a statewide increase of 2.5%, as

17defined by the Department. 
18 Notwithstanding any other provision of this Section, for 
19facilities licensed by the Department of Public Health under 
20the Nursing Home Care Act as skilled nursing facilities or 
21intermediate care facilities, effective January 1, 2005, 
22facility rates shall be increased by the difference between 
23(i) a facility's per diem property, liability, and malpractice 
24insurance costs as reported in the cost report filed with the 
25Department of Public Aid and used to establish rates effective 
26July 1, 2001 and (ii) those same costs as reported in the 
 
 
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1facility's 2002 cost report. These costs shall be passed 
2through to the facility without caps or limitations, except 
3for adjustments required under normal auditing procedures.

4 Rates established effective each July 1 shall govern 
5payment
for services rendered throughout that fiscal year, 
6except that rates
established on July 1, 1996 shall be 
7increased by 6.8% for services
provided on or after January 1, 
81997. Such rates will be based
upon the rates calculated for 
9the year beginning July 1, 1990, and for
subsequent years 
10thereafter until June 30, 2001 shall be based on the
facility 
11cost reports
for the facility fiscal year ending at any point 
12in time during the previous
calendar year, updated to the 
13midpoint of the rate year. The cost report
shall be on file 
14with the Department no later than April 1 of the current
rate 
15year. Should the cost report not be on file by April 1, the 
16Department
shall base the rate on the latest cost report filed 
17by each skilled care
facility and intermediate care facility, 
18updated to the midpoint of the
current rate year. In 
19determining rates for services rendered on and after
July 1, 
201985, fixed time shall not be computed at less than zero. The

21Department shall not make any alterations of regulations which 
22would reduce
any component of the Medicaid rate to a level 
23below what that component would
have been utilizing in the 
24rate effective on July 1, 1984.

25 (2) Shall take into account the actual costs incurred by 
26facilities
in providing services for recipients of skilled 
 
 
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1nursing and intermediate
care services under the medical 
2assistance program.

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

4characteristics and needs of the patients.

5 (4) Shall take into account the actual costs incurred by 
6facilities in
meeting licensing and certification standards 
7imposed and prescribed by the
State of Illinois, any of its 
8political subdivisions or municipalities and by
the U.S. 
9Department of Health and Human Services pursuant to Title XIX 
10of the
Social Security Act.

11 The Department of Healthcare and Family Services
shall 
12develop precise standards for
payments to reimburse nursing 
13facilities for any utilization of
appropriate rehabilitative 
14personnel for the provision of rehabilitative
services which 
15is authorized by federal regulations, including
reimbursement 
16for services provided by qualified therapists or qualified

17assistants, and which is in accordance with accepted 
18professional
practices. Reimbursement also may be made for 
19utilization of other
supportive personnel under appropriate 
20supervision.

21 The Department shall develop enhanced payments to offset 
22the additional costs incurred by a
facility serving 
23exceptional need residents and shall allocate at least 
24$4,000,000 of the funds
collected from the assessment 
25established by Section 5B-2 of this Code for such payments. 
26For
the purpose of this Section, "exceptional needs" means, 
 
 
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1but need not be limited to, ventilator care and traumatic 
2brain injury care. The enhanced payments for exceptional need 
3residents under this paragraph are not due and payable, 
4however, until (i) the methodologies described in this 
5paragraph are approved by the federal government in an 
6appropriate State Plan amendment and (ii) the assessment 
7imposed by Section 5B-2 of this Code is determined to be a 
8permissible tax under Title XIX of the Social Security Act.
9 Beginning January 1, 2014 the methodologies for 
10reimbursement of nursing facility services as provided under 
11this Section 5-5.4 shall no longer be applicable for services 
12provided on or after January 1, 2014. 
13 No payment increase under this Section for the MDS 
14methodology, exceptional care residents, or the 
15socio-development component rate established by Public Act 
1696-1530 of the 96th General Assembly and funded by the 
17assessment imposed under Section 5B-2 of this Code shall be 
18due and payable until after the Department notifies the 
19long-term care providers, in writing, that the payment 
20methodologies to long-term care providers required under this 
21Section have been approved by the Centers for Medicare and 
22Medicaid Services of the U.S. Department of Health and Human 
23Services and the waivers under 42 CFR 433.68 for the 
24assessment imposed by this Section, if necessary, have been 
25granted by the Centers for Medicare and Medicaid Services of 
26the U.S. Department of Health and Human Services. Upon 
 
 
10200SB2017ham002- 221 -LRB102 16155 JWD 27453 a


1notification to the Department of approval of the payment 
2methodologies required under this Section and the waivers 
3granted under 42 CFR 433.68, all increased payments otherwise 
4due under this Section prior to the date of notification shall 
5be due and payable within 90 days of the date federal approval 
6is received. 
7 On and after July 1, 2012, the Department shall reduce any 
8rate of reimbursement for services or other payments or alter 
9any methodologies authorized by this Code to reduce any rate 
10of reimbursement for services or other payments in accordance 
11with Section 5-5e. 
12 For facilities licensed by the Department of Public Health 
13under the ID/DD Community Care Act as ID/DD Facilities and 
14under the MC/DD Act as MC/DD Facilities, subject to federal 
15approval, the rates taking effect for services delivered on or 
16after August 1, 2019 shall be increased by 3.5% over the rates 
17in effect on June 30, 2019. The Department shall adopt rules, 
18including emergency rules under subsection (ii) of Section 
195-45 of the Illinois Administrative Procedure Act, to 
20implement the provisions of this Section, including wage 
21increases for direct care staff. 
22 For facilities licensed by the Department of Public Health 
23under the ID/DD Community Care Act as ID/DD Facilities and 
24under the MC/DD Act as MC/DD Facilities, subject to federal 
25approval, the rates taking effect on the latter of the 
26approval date of the State Plan Amendment for these facilities 
 
 
10200SB2017ham002- 222 -LRB102 16155 JWD 27453 a


1or the Waiver Amendment for the home and community-based 
2services settings shall include an increase sufficient to 
3provide a $0.26 per hour wage increase to the base wage for 
4non-executive staff. The Department shall adopt rules, 
5including emergency rules as authorized by Section 5-45 of the 
6Illinois Administrative Procedure Act, to implement the 
7provisions of
this Section, including wage increases for 
8direct care staff. 
9 For facilities licensed by the Department of Public Health 
10under the ID/DD Community Care Act as ID/DD Facilities and 
11under the MC/DD Act as MC/DD Facilities, subject to federal 
12approval of the State Plan Amendment and the Waiver Amendment 
13for the home and community-based services settings, the rates 
14taking effect for the services delivered on or after July 1, 
152020 shall include an increase sufficient to provide a $1.00 
16per hour wage increase for non-executive staff. For services 
17delivered on or after January 1, 2021, subject to federal 
18approval of the State Plan Amendment and the Waiver Amendment 
19for the home and community-based services settings, shall 
20include an increase sufficient to provide a $0.50 per hour 
21increase for non-executive staff. The Department shall adopt 
22rules, including emergency rules as authorized by Section 5-45 
23of the Illinois Administrative Procedure Act, to implement the 
24provisions of this Section, including wage increases for 
25direct care staff. 
26 For facilities licensed by the Department of Public Health 
 
 
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1under the ID/DD Community Care Act as ID/DD Facilities and 
2under the MC/DD Act as MC/DD Facilities, subject to federal 
3approval of the State Plan Amendment, the rates taking effect 
4for the residential services delivered on or after July 1, 
52021, shall include an increase sufficient to provide a $0.50 
6per hour increase for aides in the rate methodology. For 
7facilities licensed by the Department of Public Health under 
8the ID/DD Community Care Act as ID/DD Facilities and under the 
9MC/DD Act as MC/DD Facilities, subject to federal approval of 
10the State Plan Amendment, the rates taking effect for the 
11residential services delivered on or after January 1, 2022 
12shall include an increase sufficient to provide a $1.00 per 
13hour increase for aides in the rate methodology. In addition, 
14for residential services delivered on or after January 1, 2022 
15such rates shall include an increase sufficient to provide 
16wages for all residential non-executive direct care staff, 
17excluding aides, at the federal Department of Labor, Bureau of 
18Labor Statistics' average wage as defined in rule by the 
19Department. The Department shall adopt rules, including 
20emergency rules as authorized by Section 5-45 of the Illinois 
21Administrative Procedure Act, to implement the provisions of 
22this Section. 
23(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
24101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)




25 (305 ILCS 5/12-10) (from Ch. 23, par. 12-10)



 
 
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1 Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS 
2Special
Purposes Trust Fund, to be held outside the State 
3Treasury by the State
Treasurer as ex-officio custodian, shall 
4consist of (1) any federal grants
received under Section 
512-4.6 that are not required by Section 12-5 to be paid
into 
6the General Revenue Fund or transferred into the Local 
7Initiative Fund
under Section 12-10.1 or deposited in the 
8Employment and Training Fund under
Section 12-10.3 or in the 
9special account established and maintained in that
Fund as 
10provided
in that Section; (2) grants, gifts or legacies of 
11moneys or securities
received under Section 12-4.18; (3) 
12grants received under Section 12-4.19; and
(4) funds for child 
13care and development services. Disbursements from this
Fund 
14shall be only for the purposes authorized by the 
15aforementioned Sections.

16 Disbursements from this Fund shall be by warrants drawn by 
17the State
Comptroller on receipt of vouchers duly executed and 
18certified by the Illinois
Department of Human Services, 
19including payment to the Health Insurance
Reserve Fund for 
20group insurance costs at the rate certified by the Department

21of Central Management Services.
22 In addition to any other transfers that may be provided 
23for by law, the State Comptroller shall direct and the State 
24Treasurer shall transfer from the DHS Special Purposes Trust 
25Fund into the Governor's Grant Fund such amounts as may be 
26directed in writing by the Secretary of Human Services. 

 
 
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1 In addition to any other transfers that may be provided 
2for by law, the State Comptroller shall direct and the State 
3Treasurer shall transfer from the DHS Special Purposes Trust 
4Fund into the Employment and Training fund such amounts as may 
5be directed in writing by the Secretary of Human Services. All 
6federal monies received as reimbursement for expenditures from 
7the
General Revenue Fund, and which were made for the purposes 
8authorized for
expenditures from the DHS Special Purposes 
9Trust Fund, shall be deposited
by the Department into the 
10General Revenue Fund.

11(Source: P.A. 101-10, eff. 6-5-19.)





12 (305 ILCS 5/12-10.3) (from Ch. 23, par. 12-10.3)



13 Sec. 12-10.3. Employment and Training Fund; uses. 

14 (a) The Employment and Training Fund is hereby created in 
15the State
Treasury for the purpose of receiving and disbursing 
16moneys in accordance
with the provisions of Title IV-A of the 
17federal Social Security Act; the Food Stamp
Act, Title 7 of the 
18United States Code; and related rules and regulations

19governing the use of those moneys for the purposes of 
20providing employment
and training services, supportive 
21services, cash assistance payments, short-term non-recurrent 
22payments, and other related social services. Beginning in 
23fiscal year 2022, the Employment and Training Fund may receive 
24revenues from State, federal, and private sources related to 
25child care services and programs. 

 
 
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1 (b) All federal funds received by the Illinois Department 
2as
reimbursement for expenditures for employment and training 
3programs made by
the Illinois Department from grants, gifts, 
4or legacies as provided in
Section 12-4.18 or by an entity 
5other than the Department, and all federal funds received from 
6the Emergency Contingency Fund for State Temporary Assistance 
7for Needy Families Programs established by the American 
8Recovery and Reinvestment Act of 2009,
shall be deposited into 
9the Employment and Training Fund.

10 (c) Except as provided in subsection (d) of this Section, 
11the
Employment and Training Fund shall be administered by the 
12Illinois
Department, and the Illinois Department may make 
13payments from the
Employment and Training Fund to clients or 
14to public and private entities on behalf of clients for 
15employment and training services, supportive services, cash 
16assistance payments, short-term non-recurrent payments, child 
17care services and child care related programs, and other 
18related social services consistent with the purposes 
19authorized under this Code.

20 (d) (Blank).

21 (e) The Illinois Department shall execute a written grant 
22agreement contract when
purchasing employment and training 
23services from entities qualified to
provide services under
the 
24programs. The contract shall be filed with the Illinois 
25Department
and the State Comptroller.

26(Source: P.A. 96-45, eff. 7-15-09.)


 
 
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1 Section 3-125. The Illinois Affordable Housing Act is 
2amended by changing Section 5 as follows:




3 (310 ILCS 65/5) (from Ch. 67 1/2, par. 1255)



4 Sec. 5. Illinois Affordable Housing Trust Fund. 

5 (a) There is hereby
created the Illinois Affordable 
6Housing Trust Fund, hereafter referred to
in this Act as the 
7"Trust Fund" to be held as a separate fund within the
State 
8Treasury and to be administered by the Program Administrator. 
9The
purpose of the Trust Fund is to finance projects of the 
10Illinois Affordable
Housing Program as authorized and approved 
11by the Program Administrator.
The Funding Agent shall 
12establish, within the Trust Fund, a General Account,
a Bond 
13Account, a Commitment Account and a Development Credits

14Account.
The Funding Agent shall authorize distribution of 
15Trust Fund moneys to the
Program Administrator or a payee 
16designated by the Program Administrator for
purposes 
17authorized by this Act. After
receipt of the Trust Fund moneys 
18by the Program Administrator or designated
payee, the Program 
19Administrator shall ensure that all those
moneys are expended 
20for a public purpose and only as authorized by this Act.

21 (b) Except as otherwise provided in Section 8(c) of this 
22Act, there
shall be deposited in the Trust Fund such amounts as 
23may become available
under the provisions of this Act, 
24including,
but not limited to:


 
 
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1  (1) all receipts, including dividends, principal and 
2 interest
repayments attributable to any loans or 
3 agreements
funded from the Trust Fund;


4  (2) all proceeds of assets of whatever nature received 
5 by the
Program Administrator, and attributable to default 
6 with
respect to loans or
agreements funded from the Trust 
7 Fund;


8  (3) any appropriations, grants or gifts of funds or 
9 property, or financial
or other aid from any federal or 
10 State agency or
body, local government or any other public 
11 organization or private individual
made to the Trust Fund;


12  (4) any income received as a result of the investment 
13 of moneys in
the Trust Fund;


14  (5) all fees or charges collected by the Program 
15 Administrator or
Funding Agent pursuant to this Act;


16  (6) an amount equal to one half of all proceeds 
17 collected by the
Funding Agent pursuant to Section 3 of 
18 the Real Estate Transfer Tax
Act, as amended;


19  (7) other funds as appropriated by the General 
20 Assembly; and


21  (8) any income, less costs and fees associated with 
22 the Program Escrow,
received by the Program Administrator 
23 that is derived from Trust Fund Moneys
held in the Program 
24 Escrow prior to expenditure of such Trust Fund Moneys.
25 (c) Additional Trust Fund Purpose: Receipt and use of 
26federal funding for programs responding to the COVID-19 public 
 
 
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1health emergency. Notwithstanding any other provision of this 
2Act or any other law limiting or directing the use of the Trust 
3Fund, the Trust Fund may receive, directly or indirectly, 
4federal funds from the Homeowner Assistance Fund authorized 
5under Section 3206 of the federal American Rescue Plan Act of 
62021 (Public Law 117-2). Any such funds shall be deposited 
7into a Homeowner Assistance Account which shall be established 
8within the Trust Fund by the Funding Agent so that such funds 
9can be accounted for separately from other funds in the Trust 
10Fund. Such funds may be used only in the manner and for the 
11purposes authorized in Section 3206 of the American Rescue 
12Plan Act of 2021 and in related federal guidance. Also, the 
13Trust Fund may receive, directly or indirectly, federal funds 
14from the Emergency Rental Assistance Program authorized under 
15Section 3201 of the federal American Rescue Plan Act of 2021 
16and Section 501 of Subtitle A of Title V of Division N of the 
17Consolidated Appropriations Act, 2021 (Public Law 116–260). 
18Any such funds shall be deposited into an Emergency Rental 
19Assistance Account which shall be established within the Trust 
20Fund by the Funding Agent so that such funds can be accounted 
21for separately from other funds in the Trust Fund. Such funds 
22may be used only in the manner and for the purposes authorized 
23in Section 3201 of the American Rescue Plan Act of 2021 and in 
24related federal guidance. Expenditures under this subsection 
25(c) are subject to annual appropriation to the Funding Agent. 
26Unless used in this subsection (c), the defined terms set 
 
 
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1forth in Section 3 shall not apply to funds received pursuant 
2to the American Rescue Plan Act of 2021. Notwithstanding any 
3other provision of this Act or any other law limiting or 
4directing the use of the Trust Fund, funds received under the 
5American Rescue Plan Act of 2021 are not subject to the terms 
6and provisions of this Act except as specifically set forth in 
7this subsection (c). 

8(Source: P.A. 91-357, eff. 7-29-99.)


9 Section 3-130. The Environmental Protection Act is amended 
10by changing Sections 22.15, 22.59, and 57.11 as follows:



11 (415 ILCS 5/22.15) (from Ch. 111 1/2, par. 1022.15)


12 Sec. 22.15. Solid Waste Management Fund; fees. 

13 (a) There is hereby created within the State Treasury a

14special fund to be known as the Solid Waste Management Fund, to 
15be
constituted from the fees collected by the State pursuant 
16to this Section,
from repayments of loans made from the Fund 
17for solid waste projects, from registration fees collected 
18pursuant to the Consumer Electronics Recycling Act, and from 
19amounts transferred into the Fund pursuant to Public Act 
20100-433.
Moneys received by the Department of Commerce and 
21Economic Opportunity
in repayment of loans made pursuant to 
22the Illinois Solid Waste Management
Act shall be deposited 
23into the General Revenue Fund.

24 (b) The Agency shall assess and collect a
fee in the amount 
 
 
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1set forth herein from the owner or operator of each sanitary

2landfill permitted or required to be permitted by the Agency 
3to dispose of
solid waste if the sanitary landfill is located 
4off the site where such waste
was produced and if such sanitary 
5landfill is owned, controlled, and operated
by a person other 
6than the generator of such waste. The Agency shall deposit
all 
7fees collected into the Solid Waste Management Fund. If a site 
8is
contiguous to one or more landfills owned or operated by the 
9same person, the
volumes permanently disposed of by each 
10landfill shall be combined for purposes
of determining the fee 
11under this subsection. Beginning on July 1, 2018, and on the 
12first day of each month thereafter during fiscal years 2019 
13through 2022 2021, the State Comptroller shall direct and 
14State Treasurer shall transfer an amount equal to 1/12 of 
15$5,000,000 per fiscal year from the Solid Waste Management 
16Fund to the General Revenue Fund. 

17  (1) If more than 150,000 cubic yards of non-hazardous 
18 solid waste is
permanently disposed of at a site in a 
19 calendar year, the owner or operator
shall either pay a 
20 fee of 95 cents per cubic yard or,
alternatively, the 
21 owner or operator may weigh the quantity of the solid 
22 waste
permanently disposed of with a device for which 
23 certification has been obtained
under the Weights and 
24 Measures Act and pay a fee of $2.00 per
ton of solid waste 
25 permanently disposed of. In no case shall the fee 
26 collected
or paid by the owner or operator under this 
 
 
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1 paragraph exceed $1.55 per cubic yard or $3.27 per ton.

2  (2) If more than 100,000 cubic yards but not more than 
3 150,000 cubic
yards of non-hazardous waste is permanently 
4 disposed of at a site in a calendar
year, the owner or 
5 operator shall pay a fee of $52,630.

6  (3) If more than 50,000 cubic yards but not more than 
7 100,000 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 $23,790.

10  (4) If more than 10,000 cubic yards but not more than 
11 50,000 cubic
yards of non-hazardous solid waste is 
12 permanently disposed of at a site
in a calendar year, the 
13 owner or operator shall pay a fee of $7,260.

14  (5) If not more than 10,000 cubic yards of 
15 non-hazardous solid waste is
permanently disposed of at a 
16 site in a calendar year, the owner or operator
shall pay a 
17 fee of $1050.

18 (c) (Blank).

19 (d) The Agency shall establish rules relating to the 
20collection of the
fees authorized by this Section. Such rules 
21shall include, but not be
limited to:

22  (1) necessary records identifying the quantities of 
23 solid waste received
or disposed;

24  (2) the form and submission of reports to accompany 
25 the payment of fees
to the Agency;

26  (3) the time and manner of payment of fees to the 
 
 
10200SB2017ham002- 233 -LRB102 16155 JWD 27453 a


1 Agency, which payments
shall not be more often than 
2 quarterly; and

3  (4) procedures setting forth criteria establishing 
4 when an owner or
operator may measure by weight or volume 
5 during any given quarter or other
fee payment period.

6 (e) Pursuant to appropriation, all monies in the Solid 
7Waste Management
Fund shall be used by the Agency and the 
8Department of Commerce and Economic Opportunity for the 
9purposes set forth in this Section and in the Illinois
Solid 
10Waste Management Act, including for the costs of fee 
11collection and
administration, and for the administration of 
12(1) the Consumer Electronics Recycling Act and (2) until 
13January 1, 2020, the Electronic Products Recycling and Reuse 
14Act.

15 (f) The Agency is authorized to enter into such agreements 
16and to
promulgate such rules as are necessary to carry out its 
17duties under this
Section and the Illinois Solid Waste 
18Management Act.

19 (g) On the first day of January, April, July, and October 
20of each year,
beginning on July 1, 1996, the State Comptroller 
21and Treasurer shall
transfer $500,000 from the Solid Waste 
22Management Fund to the Hazardous Waste
Fund. Moneys 
23transferred under this subsection (g) shall be used only for 
24the
purposes set forth in item (1) of subsection (d) of Section 
2522.2.

26 (h) The Agency is authorized to provide financial 
 
 
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1assistance to units of
local government for the performance of 
2inspecting, investigating and
enforcement activities pursuant 
3to Section 4(r) at nonhazardous solid
waste disposal sites.

4 (i) The Agency is authorized to conduct household waste 
5collection and
disposal programs.

6 (j) A unit of local government, as defined in the Local 
7Solid Waste Disposal
Act, in which a solid waste disposal 
8facility is located may establish a fee,
tax, or surcharge 
9with regard to the permanent disposal of solid waste.
All 
10fees, taxes, and surcharges collected under this subsection 
11shall be
utilized for solid waste management purposes, 
12including long-term monitoring
and maintenance of landfills, 
13planning, implementation, inspection, enforcement
and other 
14activities consistent with the Solid Waste Management Act and 
15the
Local Solid Waste Disposal Act, or for any other 
16environment-related purpose,
including but not limited to an 
17environment-related public works project, but
not for the 
18construction of a new pollution control facility other than a

19household hazardous waste facility. However, the total fee, 
20tax or surcharge
imposed by all units of local government 
21under this subsection (j) upon the
solid waste disposal 
22facility shall not exceed:

23  (1) 60¢ per cubic yard if more than 150,000 cubic 
24 yards of non-hazardous
solid waste is permanently disposed 
25 of at the site in a calendar year, unless
the owner or 
26 operator weighs the quantity of the solid waste received 
 
 
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1 with a
device for which certification has been obtained 
2 under the Weights and Measures
Act, in which case the fee 
3 shall not exceed $1.27 per ton of solid waste
permanently 
4 disposed of.

5  (2) $33,350 if more than 100,000
cubic yards, but not 
6 more than 150,000 cubic yards, of non-hazardous waste
is 
7 permanently disposed of at the site in a calendar year.

8  (3) $15,500 if more than 50,000 cubic
yards, but not 
9 more than 100,000 cubic yards, of non-hazardous solid 
10 waste is
permanently disposed of at the site in a calendar 
11 year.

12  (4) $4,650 if more than 10,000 cubic
yards, but not 
13 more than 50,000 cubic yards, of non-hazardous solid waste

14 is permanently disposed of at the site in a calendar year.

15  (5) $650 if not more than 10,000 cubic
yards of 
16 non-hazardous solid waste is permanently disposed of at 
17 the site in
a calendar year.

18 The corporate authorities of the unit of local government

19may use proceeds from the fee, tax, or surcharge to reimburse a 
20highway
commissioner whose road district lies wholly or 
21partially within the
corporate limits of the unit of local 
22government for expenses incurred in
the removal of 
23nonhazardous, nonfluid municipal waste that has been dumped
on 
24public property in violation of a State law or local 
25ordinance.

26 A county or Municipal Joint Action Agency that imposes a 
 
 
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1fee, tax, or
surcharge under this subsection may use the 
2proceeds thereof to reimburse a
municipality that lies wholly 
3or partially within its boundaries for expenses
incurred in 
4the removal of nonhazardous, nonfluid municipal waste that has 
5been
dumped on public property in violation of a State law or 
6local ordinance.

7 If the fees are to be used to conduct a local sanitary 
8landfill
inspection or enforcement program, the unit of local 
9government must enter
into a written delegation agreement with 
10the Agency pursuant to subsection
(r) of Section 4. The unit of 
11local government and the Agency shall enter
into such a 
12written delegation agreement within 60 days after the

13establishment of such fees. At least annually,
the Agency 
14shall conduct an audit of the expenditures made by units of 
15local
government from the funds granted by the Agency to the 
16units of local
government for purposes of local sanitary 
17landfill inspection and enforcement
programs, to ensure that 
18the funds have been expended for the prescribed
purposes under 
19the grant.

20 The fees, taxes or surcharges collected under this 
21subsection (j) shall
be placed by the unit of local government 
22in a separate fund, and the
interest received on the moneys in 
23the fund shall be credited to the fund. The
monies in the fund 
24may be accumulated over a period of years to be
expended in 
25accordance with this subsection.

26 A unit of local government, as defined in the Local Solid 
 
 
10200SB2017ham002- 237 -LRB102 16155 JWD 27453 a


1Waste Disposal
Act, shall prepare and distribute to the 
2Agency, in April of each year, a
report that details spending 
3plans for monies collected in accordance with
this subsection. 
4The report will at a minimum include the following:

5  (1) The total monies collected pursuant to this 
6 subsection.

7  (2) The most current balance of monies collected 
8 pursuant to this
subsection.

9  (3) An itemized accounting of all monies expended for 
10 the previous year
pursuant to this subsection.

11  (4) An estimation of monies to be collected for the 
12 following 3
years pursuant to this subsection.

13  (5) A narrative detailing the general direction and 
14 scope of future
expenditures for one, 2 and 3 years.

15 The exemptions granted under Sections 22.16 and 22.16a, 
16and under
subsection (k) of this Section, shall be applicable 
17to any fee,
tax or surcharge imposed under this subsection 
18(j); except that the fee,
tax or surcharge authorized to be 
19imposed under this subsection (j) may be
made applicable by a 
20unit of local government to the permanent disposal of
solid 
21waste after December 31, 1986, under any contract lawfully 
22executed
before June 1, 1986 under which more than 150,000 
23cubic yards (or 50,000 tons)
of solid waste is to be 
24permanently disposed of, even though the waste is
exempt from 
25the fee imposed by the State under subsection (b) of this 
26Section
pursuant to an exemption granted under Section 22.16.

 
 
10200SB2017ham002- 238 -LRB102 16155 JWD 27453 a


1 (k) In accordance with the findings and purposes of the 
2Illinois Solid
Waste Management Act, beginning January 1, 1989 
3the fee under subsection
(b) and the fee, tax or surcharge 
4under subsection (j) shall not apply to:

5  (1) waste which is hazardous waste;

6  (2) waste which is pollution control waste;

7  (3) waste from recycling, reclamation or reuse 
8 processes which have been
approved by the Agency as being 
9 designed to remove any contaminant from
wastes so as to 
10 render such wastes reusable, provided that the process

11 renders at least 50% of the waste reusable;

12  (4) non-hazardous solid waste that is received at a 
13 sanitary landfill
and composted or recycled through a 
14 process permitted by the Agency; or

15  (5) any landfill which is permitted by the Agency to 
16 receive only
demolition or construction debris or 
17 landscape waste.

18(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; 
19100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. 
208-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)


21 (415 ILCS 5/22.59)
22 Sec. 22.59. CCR surface impoundments.
23 (a) The General Assembly finds that:
24  (1) the State of Illinois has a long-standing policy 
25 to restore, protect, and enhance the environment, 
 
 
10200SB2017ham002- 239 -LRB102 16155 JWD 27453 a


1 including the purity of the air, land, and waters, 
2 including groundwaters, of this State;
3  (2) a clean environment is essential to the growth and 
4 well-being of this State;
5  (3) CCR generated by the electric generating industry 
6 has caused groundwater contamination and other forms of 
7 pollution at active and inactive plants throughout this 
8 State;
9  (4) environmental laws should be supplemented to 
10 ensure consistent, responsible regulation of all existing 
11 CCR surface impoundments; and
12  (5) meaningful participation of State residents, 
13 especially vulnerable populations who may be affected by 
14 regulatory actions, is critical to ensure that 
15 environmental justice considerations are incorporated in 
16 the development of, decision-making related to, and 
17 implementation of environmental laws and rulemaking that 
18 protects and improves the well-being of communities in 
19 this State that bear disproportionate burdens imposed by 
20 environmental pollution.
21 Therefore, the purpose of this Section is to promote a 
22healthful environment, including clean water, air, and land, 
23meaningful public involvement, and the responsible disposal 
24and storage of coal combustion residuals, so as to protect 
25public health and to prevent pollution of the environment of 
26this State.
 
 
10200SB2017ham002- 240 -LRB102 16155 JWD 27453 a


1 The provisions of this Section shall be liberally 
2construed to carry out the purposes of this Section.
3 (b) No person shall:
4  (1) cause or allow the discharge of any contaminants 
5 from a CCR surface impoundment into the environment so as 
6 to cause, directly or indirectly, a violation of this 
7 Section or any regulations or standards adopted by the 
8 Board under this Section, either alone or in combination 
9 with contaminants from other sources;
10  (2) construct, install, modify, operate, or close any 
11 CCR surface impoundment without a permit granted by the 
12 Agency, or so as to violate any conditions imposed by such 
13 permit, any provision of this Section or any regulations 
14 or standards adopted by the Board under this Section; or
15  (3) cause or allow, directly or indirectly, the 
16 discharge, deposit, injection, dumping, spilling, leaking, 
17 or placing of any CCR upon the land in a place and manner 
18 so as to cause or tend to cause a violation this Section or 
19 any regulations or standards adopted by the Board under 
20 this Section.
21 (c) For purposes of this Section, a permit issued by the 
22Administrator of the United States Environmental Protection 
23Agency under Section 4005 of the federal Resource Conservation 
24and Recovery Act, shall be deemed to be a permit under this 
25Section and subsection (y) of Section 39.
26 (d) Before commencing closure of a CCR surface 
 
 
10200SB2017ham002- 241 -LRB102 16155 JWD 27453 a


1impoundment, in accordance with Board rules, the owner of a 
2CCR surface impoundment must submit to the Agency for approval 
3a closure alternatives analysis that analyzes all closure 
4methods being considered and that otherwise satisfies all 
5closure requirements adopted by the Board under this Act. 
6Complete removal of CCR, as specified by the Board's rules, 
7from the CCR surface impoundment must be considered and 
8analyzed. Section 3.405 does not apply to the Board's rules 
9specifying complete removal of CCR. The selected closure 
10method must ensure compliance with regulations adopted by the 
11Board pursuant to this Section.
12 (e) Owners or operators of CCR surface impoundments who 
13have submitted a closure plan to the Agency before May 1, 2019, 
14and who have completed closure prior to 24 months after July 
1530, 2019 (the effective date of Public Act 101-171) this 
16amendatory Act of the 101st General Assembly shall not be 
17required to obtain a construction permit for the surface 
18impoundment closure under this Section.
19 (f) Except for the State, its agencies and institutions, a 
20unit of local government, or not-for-profit electric 
21cooperative as defined in Section 3.4 of the Electric Supplier 
22Act, any person who owns or operates a CCR surface impoundment 
23in this State shall post with the Agency a performance bond or 
24other security for the purpose of: (i) ensuring closure of the 
25CCR surface impoundment and post-closure care in accordance 
26with this Act and its rules; and (ii) insuring remediation of 
 
 
10200SB2017ham002- 242 -LRB102 16155 JWD 27453 a


1releases from the CCR surface impoundment. The only acceptable 
2forms of financial assurance are: a trust fund, a surety bond 
3guaranteeing payment, a surety bond guaranteeing performance, 
4or an irrevocable letter of credit.
5  (1) The cost estimate for the post-closure care of a 
6 CCR surface impoundment shall be calculated using a 
7 30-year post-closure care period or such longer period as 
8 may be approved by the Agency under Board or federal 
9 rules.
10  (2) The Agency is authorized to enter into such 
11 contracts and agreements as it may deem necessary to carry 
12 out the purposes of this Section. Neither the State, nor 
13 the Director, nor any State employee shall be liable for 
14 any damages or injuries arising out of or resulting from 
15 any action taken under this Section.
16  (3) The Agency shall have the authority to approve or 
17 disapprove any performance bond or other security posted 
18 under this subsection. Any person whose performance bond 
19 or other security is disapproved by the Agency may contest 
20 the disapproval as a permit denial appeal pursuant to 
21 Section 40.
22 (g) The Board shall adopt rules establishing construction 
23permit requirements, operating permit requirements, design 
24standards, reporting, financial assurance, and closure and 
25post-closure care requirements for CCR surface impoundments. 
26Not later than 8 months after July 30, 2019 (the effective date 
 
 
10200SB2017ham002- 243 -LRB102 16155 JWD 27453 a


1of Public Act 101-171) this amendatory Act of the 101st 
2General Assembly the Agency shall propose, and not later than 
3one year after receipt of the Agency's proposal the Board 
4shall adopt, rules under this Section. The rules must, at a 
5minimum:
6  (1) be at least as protective and comprehensive as the 
7 federal regulations or amendments thereto promulgated by 
8 the Administrator of the United States Environmental 
9 Protection Agency in Subpart D of 40 CFR 257 governing CCR 
10 surface impoundments;
11  (2) specify the minimum contents of CCR surface 
12 impoundment construction and operating permit 
13 applications, including the closure alternatives analysis 
14 required under subsection (d);
15  (3) specify which types of permits include 
16 requirements for closure, post-closure, remediation and 
17 all other requirements applicable to CCR surface 
18 impoundments; 
19  (4) specify when permit applications for existing CCR 
20 surface impoundments must be submitted, taking into 
21 consideration whether the CCR surface impoundment must 
22 close under the RCRA;
23  (5) specify standards for review and approval by the 
24 Agency of CCR surface impoundment permit applications;
25  (6) specify meaningful public participation procedures 
26 for the issuance of CCR surface impoundment construction 
 
 
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1 and operating permits, including, but not limited to, 
2 public notice of the submission of permit applications, an 
3 opportunity for the submission of public comments, an 
4 opportunity for a public hearing prior to permit issuance, 
5 and a summary and response of the comments prepared by the 
6 Agency;
7  (7) prescribe the type and amount of the performance 
8 bonds or other securities required under subsection (f), 
9 and the conditions under which the State is entitled to 
10 collect moneys from such performance bonds or other 
11 securities;
12  (8) specify a procedure to identify areas of 
13 environmental justice concern in relation to CCR surface 
14 impoundments;
15  (9) specify a method to prioritize CCR surface 
16 impoundments required to close under RCRA if not otherwise 
17 specified by the United States Environmental Protection 
18 Agency, so that the CCR surface impoundments with the 
19 highest risk to public health and the environment, and 
20 areas of environmental justice concern are given first 
21 priority;
22  (10) define when complete removal of CCR is achieved 
23 and specify the standards for responsible removal of CCR 
24 from CCR surface impoundments, including, but not limited 
25 to, dust controls and the protection of adjacent surface 
26 water and groundwater; and
 
 
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1  (11) describe the process and standards for 
2 identifying a specific alternative source of groundwater 
3 pollution when the owner or operator of the CCR surface 
4 impoundment believes that groundwater contamination on the 
5 site is not from the CCR surface impoundment.
6 (h) Any owner of a CCR surface impoundment that generates 
7CCR and sells or otherwise provides coal combustion byproducts 
8pursuant to Section 3.135 shall, every 12 months, post on its 
9publicly available website a report specifying the volume or 
10weight of CCR, in cubic yards or tons, that it sold or provided 
11during the past 12 months.
12 (i) The owner of a CCR surface impoundment shall post all 
13closure plans, permit applications, and supporting 
14documentation, as well as any Agency approval of the plans or 
15applications on its publicly available website.
16 (j) The owner or operator of a CCR surface impoundment 
17shall pay the following fees:
18  (1) An initial fee to the Agency within 6 months after 
19 July 30, 2019 (the effective date of Public Act 101-171) 
20 this amendatory Act of the 101st General Assembly of:
21   $50,000 for each closed CCR surface impoundment; 
22 and
23   $75,000 for each CCR surface impoundment that have 
24 not completed closure.
25  (2) Annual fees to the Agency, beginning on July 1, 
26 2020, of:
 
 
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1   $25,000 for each CCR surface impoundment that has 
2 not completed closure; and
3   $15,000 for each CCR surface impoundment that has 
4 completed closure, but has not completed post-closure 
5 care.
6 (k) All fees collected by the Agency under subsection (j) 
7shall be deposited into the Environmental Protection Permit 
8and Inspection Fund.
9 (l) The Coal Combustion Residual Surface Impoundment 
10Financial Assurance Fund is created as a special fund in the 
11State treasury. Any moneys forfeited to the State of Illinois 
12from any performance bond or other security required under 
13this Section shall be placed in the Coal Combustion Residual 
14Surface Impoundment Financial Assurance Fund and shall, upon 
15approval by the Governor and the Director, be used by the 
16Agency for the purposes for which such performance bond or 
17other security was issued. The Coal Combustion Residual 
18Surface Impoundment Financial Assurance Fund is not subject to 
19the provisions of subsection (c) of Section 5 of the State 
20Finance Act.
21 (m) The provisions of this Section shall apply, without 
22limitation, to all existing CCR surface impoundments and any 
23CCR surface impoundments constructed after July 30, 2019 (the 
24effective date of Public Act 101-171) this amendatory Act of 
25the 101st General Assembly, except to the extent prohibited by 
26the Illinois or United States Constitutions.

 
 
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1(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)

2 (415 ILCS 5/57.11)
3 Sec. 57.11. Underground Storage Tank Fund; creation. 
4 (a) There is hereby created in the State Treasury a 
5special fund
to be known as the Underground Storage Tank Fund. 
6There shall be deposited
into the Underground Storage Tank 
7Fund all moneys received by the Office of the
State Fire 
8Marshal as fees for underground storage tanks under Sections 4 
9and 5
of the Gasoline Storage Act, fees pursuant to the Motor 
10Fuel Tax Law, and beginning July 1, 2013, payments pursuant to 
11the Use Tax Act, the Service Use Tax Act, the Service 
12Occupation Tax Act, and the Retailers' Occupation Tax Act.
All 
13amounts held in the Underground Storage Tank Fund shall be 
14invested at
interest by the State Treasurer. All income earned 
15from the investments shall
be deposited into the Underground 
16Storage Tank Fund no less frequently than
quarterly. In 
17addition to any other transfers that may be provided for by 
18law, beginning on July 1, 2018 and on the first day of each 
19month thereafter during fiscal years 2019 through 2022 2021 
20only, the State Comptroller shall direct and the State 
21Treasurer shall transfer an amount equal to 1/12 of 
22$10,000,000 from the Underground Storage Tank Fund to the 
23General Revenue Fund. Moneys in the Underground Storage Tank 
24Fund, pursuant to
appropriation, may be used by the Agency and 
25the Office of the State Fire
Marshal for the following 
 
 
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1purposes:
2  (1) To take action authorized under Section 57.12 to 
3 recover costs under
Section 57.12.
4  (2) To assist in the reduction and mitigation of 
5 damage caused by leaks
from underground storage tanks, 
6 including but not limited to, providing
alternative water 
7 supplies to persons whose drinking water has become

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

8substantial threat of a release of petroleum from an 
9underground storage tank
and for the costs of administering 
10its activities relative to the Underground
Storage Tank Fund.
11 (c) Beginning July 1, 1993, the Governor shall certify to 
12the State
Comptroller and State Treasurer the monthly amount 
13necessary to pay debt
service on State obligations issued 
14pursuant to Section 6 of the General
Obligation Bond Act. On 
15the last day of each month, the Comptroller shall order

16transferred and the Treasurer shall transfer from the 
17Underground Storage Tank
Fund to the General Obligation Bond 
18Retirement and Interest Fund the amount
certified by the 
19Governor, plus any cumulative deficiency in those transfers

20for prior months.
21 (d) Except as provided in subsection (c) of this Section, 
22the Underground Storage Tank Fund is not subject to 
23administrative charges authorized under Section 8h of the 
24State Finance Act that would in any way transfer any funds from 
25the Underground Storage Tank Fund into any other fund of the 
26State. 
 
 
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1 (e) Each fiscal year, subject to appropriation, the Agency 
2may commit up to $10,000,000 of the moneys in the Underground 
3Storage Tank Fund to the payment of corrective action costs 
4for legacy sites that meet one or more of the following 
5criteria as a result of the underground storage tank release: 
6(i) the presence of free product, (ii) contamination within a 
7regulated recharge area, a wellhead protection area, or the 
8setback zone of a potable water supply well, (iii) 
9contamination extending beyond the boundaries of the site 
10where the release occurred, or (iv) such other criteria as may 
11be 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 
16 commitment 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, 
23 2005, (ii) the owner or operator has been determined 
24 eligible to receive payment from the Fund for corrective 
25 action costs, and (iii) the Agency did not receive any 
26 applications for payment prior to January 1, 2010. 
 
 
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1 (f) Beginning July 1, 2013, if the amounts deposited into 
2the Fund from moneys received by the Office of the State Fire 
3Marshal as fees for underground storage tanks under Sections 4 
4and 5 of the Gasoline Storage Act and as fees pursuant to the 
5Motor Fuel Tax Law during a State fiscal year are sufficient to 
6pay all claims for payment by the fund received during that 
7State fiscal year, then the amount of any payments into the 
8fund pursuant to the Use Tax Act, the Service Use Tax Act, the 
9Service Occupation Tax Act, and the Retailers' Occupation Tax 
10Act during that State fiscal year shall be deposited as 
11follows: 75% thereof shall be paid into the State treasury and 
1225% shall be reserved in a special account and used only for 
13the transfer to the Common School Fund as part of the monthly 
14transfer from the General Revenue Fund in accordance with 
15Section 8a of the State Finance Act. 
16(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19; 
17101-636, eff. 6-10-20.)

18 Section 3-135. The Unified Code of Corrections is amended 
19by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:




20 (730 ILCS 5/3-12-3a) (from Ch. 38, par. 1003-12-3a)



21 Sec. 3-12-3a. Contracts, leases, and business agreements. 
22 (a) The
Department shall promulgate such rules and 
23policies as it deems necessary to establish, manage, and 
24operate its Illinois Correctional Industries division
for the 
 
 
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1purpose of utilizing committed persons in the
manufacture of 
2food stuffs, finished goods or wares. To the extent not 
3inconsistent with the function and role of the ICI, the 
4Department may enter into a contract, lease, or other type of 
5business agreement, not to exceed 20 years, with any private 
6corporation, partnership, person, or other business entity for 
7the purpose of utilizing committed persons in the provision of 
8services or for any other business or commercial enterprise 
9deemed by the Department to be consistent with proper training 
10and rehabilitation of committed persons.

11 In fiscal year 2021 and 2022, the Department shall oversee 
12the Except as otherwise provided in this paragraph, Illinois 
13Correctional Industries' spending authority shall be separate 
14and apart from the Department's budget and appropriations. 
15Control of Illinois Correctional Industries accounting 
16processes and budget requests to the General Assembly, other 
17budgetary processes, audits by the Office of the Auditor 
18General, and computer processes shall be returned to Illinois 
19Correctional Industries. For fiscal year 2021 and 2022, the 
20only, its spending authority of Illinois Correctional 
21Industries shall no longer be separate and apart from the 
22Department's budget and appropriations, and the Department 
23shall control its accounting processes, budgets, audits and 
24computer processes in accordance with any Department rules and 
25policies. 
26 (b) The Department shall be permitted to construct 
 
 
10200SB2017ham002- 253 -LRB102 16155 JWD 27453 a


1buildings on State
property for the purposes identified in 
2subsection (a) and to lease for a
period not to exceed 20 years 
3any building or portion thereof on State
property for the 
4purposes identified in subsection (a).

5 (c) Any contract or other business agreement referenced in

6subsection (a) shall include a provision requiring that all 
7committed
persons assigned receive in connection with their 
8assignment such
vocational training and/or apprenticeship 
9programs as the Department deems appropriate.

10 (d) Committed persons assigned in accordance with this 
11Section shall be
compensated in accordance with the provisions 
12of Section 3-12-5.

13(Source: P.A. 101-636, eff. 6-10-20.)





14 (730 ILCS 5/3-12-6) (from Ch. 38, par. 1003-12-6)



15 Sec. 3-12-6. Programs. Through its Illinois Correctional 
16Industries division, the Department shall establish 
17commercial, business, and manufacturing programs for the sale 
18of finished goods and processed food and beverages to the 
19State, its political units, agencies, and other public 
20institutions. Illinois Correctional Industries shall 
21establish, operate, and maintain manufacturing and food and 
22beverage production in the Department facilities and provide 
23food for the Department institutions and for the mental health 
24and developmental disabilities institutions of the Department 
25of Human Services and the institutions of the Department of 
 
 
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1Veterans' Affairs. 
2 Illinois Correctional Industries shall be administered by 
3a chief executive officer. The chief executive officer shall 
4report to the Director of the Department or the Director's 
5designee. The chief executive officer shall administer the 
6commercial and business programs of ICI for inmate workers in 
7the custody of the Department of Corrections. 
8 The chief executive officer shall have such assistants as 
9are required for sales staff, manufacturing, budget, fiscal, 
10accounting, computer, human services, and personnel as 
11necessary to run its commercial and business programs. 
12 Illinois Correctional Industries shall have a financial 
13officer who shall report to the chief executive officer. The 
14financial officer shall: (i) assist in the development and 
15presentation of the Department budget submission; (ii) manage 
16and control the spending authority of ICI; and (iii) provide 
17oversight of the financial activities of ICI, both internally 
18and through coordination with the Department fiscal operations 
19personnel, including accounting processes, budget submissions, 
20other budgetary processes, audits by the Office of the Auditor 
21General, and computer processes. For fiscal year 2021 and 2022 
22only, the financial officer shall coordinate and cooperate 
23with the Department's chief financial officer to perform the 
24functions listed in this paragraph. 
25 Illinois Correctional Industries shall be located in 
26Springfield. The chief executive officer of Illinois 
 
 
10200SB2017ham002- 255 -LRB102 16155 JWD 27453 a


1Correctional Industries
shall assign personnel to
direct the 
2production of goods and shall employ committed persons

3assigned by the chief administrative officer. The Department 
4of Corrections may
direct such other vocational programs as it 
5deems necessary for the rehabilitation of inmates, which shall 
6be separate and apart from, and not in conflict with, programs 
7of Illinois Correctional Industries.

8(Source: P.A. 101-636, eff. 6-10-20.)




9 (730 ILCS 5/5-9-1.9)



10 Sec. 5-9-1.9. DUI analysis fee. 

11 (a) "Crime laboratory" means a not-for-profit laboratory 
12substantially
funded by a single unit or combination of units 
13of local government or the
State of
Illinois that regularly 
14employs at least one person engaged in the DUI
analysis of 
15blood, other bodily substance, and urine for criminal justice 
16agencies in criminal matters
and provides testimony with 
17respect to such examinations.

18 "DUI analysis" means an analysis of blood, other bodily 
19substance, or urine for purposes of
determining whether a 
20violation of Section 11-501 of the Illinois Vehicle Code
has 
21occurred.

22 (b) (Blank).

23 (c) In addition to any other disposition made under the 
24provisions of
the Juvenile Court Act of 1987, any minor 
25adjudicated delinquent for an offense
which if committed by an 
 
 
10200SB2017ham002- 256 -LRB102 16155 JWD 27453 a


1adult would constitute a violation of Section 11-501
of the 
2Illinois Vehicle Code shall pay a crime laboratory DUI 
3analysis assessment
of $150 for each adjudication. Upon 
4verified petition of the minor, the
court may suspend payment 
5of all or part of the assessment if it finds
that the minor 
6does not have the ability to pay the assessment. The parent, 
7guardian,
or legal custodian of the minor may pay some or all 
8of the assessment on the minor's
behalf.

9 (d) All crime laboratory DUI analysis assessments provided 
10for by this Section
shall
be collected by the clerk of the 
11court and forwarded to the appropriate crime
laboratory DUI 
12fund as provided in subsection (f).

13 (e) Crime laboratory funds shall be established as 
14follows:

15  (1) A unit of local government that maintains a crime 
16 laboratory may
establish a crime laboratory DUI fund 
17 within the office of the county or
municipal treasurer.

18  (2) Any combination of units of local government that 
19 maintains a crime
laboratory may establish a crime 
20 laboratory DUI fund within the office of the
treasurer of 
21 the county where the crime laboratory is situated.

22  (3) (Blank). The State Police DUI Fund is created as a

23 special fund in
the State Treasury.

24 (f) The analysis assessment provided for in subsection (c) 
25of this Section
shall be forwarded to the office of the 
26treasurer of the unit of local
government that performed the 
 
 
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1analysis if that unit of local government has
established a 
2crime laboratory DUI fund, or to the State Treasurer for 
3deposit
into the State Crime Laboratory Fund if the analysis 
4was
performed by a
laboratory operated by the Department of 
5State Police. If the analysis was
performed by a crime 
6laboratory funded by a combination of units of local

7government, the analysis assessment shall be forwarded to the 
8treasurer of the county
where the crime laboratory is situated 
9if a crime laboratory DUI fund has been
established in that 
10county. If the unit of local government or combination of

11units of local government has not established a crime 
12laboratory DUI fund, then
the analysis assessment shall be 
13forwarded to the State Treasurer for deposit into
the State 
14Crime Laboratory Fund.

15 (g) Moneys deposited into a crime laboratory DUI fund 
16created under
paragraphs (1) and (2) of subsection (e) of this 
17Section shall be in addition
to any allocations made pursuant 
18to existing law and shall be designated for
the exclusive use 
19of the crime laboratory. These uses may include, but are not

20limited to, the following:

21  (1) Costs incurred in providing analysis for DUI 
22 investigations conducted
within this State.

23  (2) Purchase and maintenance of equipment for use in 
24 performing analyses.

25  (3) Continuing education, training, and professional 
26 development of
forensic scientists regularly employed by 
 
 
10200SB2017ham002- 258 -LRB102 16155 JWD 27453 a


1 these laboratories.

2 (h) Moneys deposited in the State Crime Laboratory Fund

3shall be used by
State crime laboratories as designated by the 
4Director of State Police. These
funds shall be in addition to 
5any allocations made according to existing law
and shall be 
6designated for the exclusive use of State crime laboratories.

7These uses may include those enumerated in subsection (g) of 
8this Section.
9 (i) Notwithstanding any other provision of law to the 
10contrary and in addition to any other transfers that may be 
11provided by law, on the effective date of this amendatory Act 
12of the 102nd General Assembly, or as soon thereafter as 
13practical, the State Comptroller shall direct and the State 
14Treasurer shall transfer the remaining balance from the State 
15Police DUI Fund into the State Police Operations Assistance 
16Fund. Upon completion of the transfer, the State Police DUI 
17Fund is dissolved, and any future deposits due to that Fund and 
18any outstanding obligations or liabilities of that Fund shall 
19pass to the State Police Operations Assistance Fund. 

20(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19; 
21100-1161, eff. 7-1-19.)


22 Section 3-140. The Revised Uniform Unclaimed Property Act 
23is amended by changing Section 15-801 as follows:

24 (765 ILCS 1026/15-801)

 
 
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1 Sec. 15-801. Deposit of funds by administrator.
2 (a) Except as otherwise provided in this Section, the 
3administrator shall deposit in the Unclaimed Property Trust 
4Fund all funds received under this Act, including proceeds 
5from the sale of property under Article 7. The administrator 
6may deposit any amount in the Unclaimed Property Trust Fund 
7into the State Pensions Fund during the fiscal year at his or 
8her discretion; however, he or she shall, on April 15 and 
9October 15 of each year, deposit any amount in the Unclaimed 
10Property Trust Fund exceeding $2,500,000 into the State 
11Pensions Fund. If on either April 15 or October 15, the 
12administrator determines that a balance of $2,500,000 is 
13insufficient for the prompt payment of unclaimed property 
14claims authorized under this Act, the administrator may retain 
15more than $2,500,000 in the Unclaimed Property Trust Fund in 
16order to ensure the prompt payment of claims. Beginning in 
17State fiscal year 2023 2022, all amounts that are deposited 
18into the State Pensions Fund from the Unclaimed Property Trust 
19Fund shall be apportioned to the designated retirement systems 
20as provided in subsection (c-6) of Section 8.12 of the State 
21Finance Act to reduce their actuarial reserve deficiencies.
22 (b) The administrator shall make prompt payment of claims 
23he or she duly allows as provided for in this Act from the 
24Unclaimed Property Trust Fund. This shall constitute an 
25irrevocable and continuing appropriation of all amounts in the 
26Unclaimed Property Trust Fund necessary to make prompt payment 
 
 
10200SB2017ham002- 260 -LRB102 16155 JWD 27453 a


1of claims duly allowed by the administrator pursuant to this 
2Act.

3(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18; 
4101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)

5
ARTICLE 4.  AUDIT EXPENSE FUND


6 Section 4-5. The State Finance Act is amended by changing 
7Section 6z-27 as follows:

8 (30 ILCS 105/6z-27)


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

10transferred, appropriated and used only for the purposes 
11authorized by, and
subject to the limitations and conditions 
12prescribed by, the State Auditing
Act.
13 Within 30 days after the effective date of this amendatory 
14Act of the 102nd 101st General Assembly,
the State Comptroller 
15shall order transferred and the State Treasurer shall transfer 
16from the
following funds moneys in the specified amounts for 
17deposit into the Audit Expense Fund: 

18Agricultural Premium Fund.............................145,477

19Amusement Ride and Patron Safety Fund..................10,067
20Assisted Living and Shared Housing Regulatory Fund......2,696
21Capital Development Board Revolving Fund................1,807
22Care Provider Fund for Persons with a Developmental
23 Disability.........................................15,438
 
 
10200SB2017ham002- 261 -LRB102 16155 JWD 27453 a


1CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,148

2Chicago State University Education Improvement Fund.....4,748
3Child Labor and Day and Temporary Labor Services
4 Enforcement Fund...................................18,662
5Child Support Administrative Fund.......................5,832
6Clean Air Act Permit Fund...............................1,410
7Common School Fund....................................259,307
8Community Mental Health Medicaid Trust Fund............23,472
9Death Certificate Surcharge Fund........................4,161
10Death Penalty Abolition Fund............................4,095
11Department of Business Services Special Operations Fund.12,790
12Department of Human Services Community Services Fund....8,744
13Downstate Public Transportation Fund...................12,100
14Dram Shop Fund........................................155,250
15Driver Services Administration Fund.....................1,920
16Drug Rebate Fund.......................................39,351
17Drug Treatment Fund.......................................896
18Education Assistance Fund...........................1,818,170
19Emergency Public Health Fund............................7,450
20Employee Classification Fund............................1,518
21EMS Assistance Fund.....................................1,286
22Environmental Protection Permit and Inspection Fund.......671
23Estate Tax Refund Fund. 2,150
24Facilities Management Revolving Fund...................33,930
25Facility Licensing Fund.................................3,894
26Fair and Exposition Fund................................5,904
 
 
10200SB2017ham002- 262 -LRB102 16155 JWD 27453 a


1Federal Financing Cost Reimbursement Fund...............1,579
2Federal High Speed Rail Trust Fund........................517
3Feed Control Fund.......................................9,601
4Fertilizer Control Fund.................................8,941

5Fire Prevention Fund....................................4,456

6Fund for the Advancement of Education..................17,988

7General Revenue Fund...............................17,653,153

8General Professions Dedicated Fund......................3,567
9Governor's Administrative Fund..........................4,052
10Governor's Grant Fund..................................16,687
11Grade Crossing Protection Fund............................629
12Grant Accountability and Transparency Fund................910

13Hazardous Waste Fund......................................849

14Hazardous Waste Research Fund.............................528

15Health and Human Services Medicaid Trust Fund..........10,635
16Health Facility Plan Review Fund........................3,190
17Healthcare Provider Relief Fund.......................360,142

18Healthy Smiles Fund.......................................745
19Home Care Services Agency Licensure Fund................2,824
20Hospital Licensure Fund.................................1,313
21Hospital Provider Fund................................128,466
22ICJIA Violence Prevention Fund............................742

23Illinois Affordable Housing Trust Fund..................7,829

24Illinois Clean Water Fund...............................1,915

25IMSA Income Fund.......................................12,557
26Illinois Health Facilities Planning Fund................2,704

 
 
10200SB2017ham002- 263 -LRB102 16155 JWD 27453 a


1Illinois Power Agency Operations Fund..................36,874
2Illinois School Asbestos Abatement Fund.................1,556
3Illinois State Fair Fund...............................41,374

4Illinois Veterans' Rehabilitation Fund..................1,008
5Illinois Workers' Compensation Commission Operations
6 Fund..............................................189,581

7Income Tax Refund Fund.................................53,295
8Lead Poisoning Screening, Prevention, and Abatement
9 Fund...............................................14,747
10Live and Learn Fund....................................23,420
11Lobbyist Registration Administration Fund...............1,178
12Local Government Distributive Fund.....................36,680
13Long Term Care Monitor/Receiver Fund...................40,812
14Long-Term Care Provider Fund...........................18,266
15Mandatory Arbitration Fund..............................1,618
16Medical Interagency Program Fund..........................890
17Mental Health Fund.....................................10,924
18Metabolic Screening and Treatment Fund.................35,159
19Monitoring Device Driving Permit Administration Fee Fund.2,355
20Motor Fuel Tax Fund....................................36,804
21Motor Vehicle License Plate Fund.......................13,274
22Motor Vehicle Theft Prevention and Insurance Verification
23 Trust Fund..........................................8,773
24Multiple Sclerosis Research Fund..........................670
25Nuclear Safety Emergency Preparedness Fund.............17,663
26Nursing Dedicated and Professional Fund.................2,667
 
 
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1Open Space Lands Acquisition and Development Fund.......1,463
2Partners for Conservation Fund.........................75,235
3Personal Property Tax Replacement Fund.................85,166
4Pesticide Control Fund.................................44,745
5Plumbing Licensure and Program Fund.....................5,297
6Professional Services Fund..............................6,549
7Public Health Laboratory Services Revolving Fund........9,044
8Public Transportation Fund.............................47,744
9Radiation Protection Fund...............................6,575
10Renewable Energy Resources Trust Fund...................8,169
11Road Fund.............................................284,307

12Regional Transportation Authority Occupation and Use Tax
13 Replacement Fund....................................1,278

14School Infrastructure Fund..............................8,938
15Secretary of State DUI Administration Fund..............2,044
16Secretary of State Identification Security and Theft
17 Prevention Fund....................................15,122
18Secretary of State Police Services Fund...................815
19Secretary of State Special License Plate Fund...........4,441
20Secretary of State Special Services Fund...............21,797
21Securities Audit and Enforcement Fund...................8,480

22Solid Waste Management Fund.............................1,427
23Special Education Medicaid Matching Fund................5,854

24State and Local Sales Tax Reform Fund...................2,742
25State Construction Account Fund........................69,387

26State Gaming Fund......................................89,997
 
 
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1State Garage Revolving Fund............................10,788
2State Lottery Fund....................................343,580
3State Pensions Fund...................................500,000
4State Treasurer's Bank Services Trust Fund................913
5Supreme Court Special Purposes Fund.....................1,704
6Tattoo and Body Piercing Establishment Registration Fund..724
7Tax Compliance and Administration Fund..................1,847
8Tobacco Settlement Recovery Fund.......................27,854
9Tourism Promotion Fund.................................42,180
10Trauma Center Fund......................................5,128
11Underground Storage Tank Fund...........................3,473
12University of Illinois Hospital Services Fund...........7,505
13Vehicle Inspection Fund.................................4,863
14Weights and Measures Fund..............................25,431
15Youth Alcoholism and Substance Abuse Prevention Fund.....857.
16Aggregate Operations Regulatory Fund......................806
17Agricultural Premium Fund..............................21,601
18Anna Veterans Home Fund...............................14,618 
19Appraisal Administration Fund..........................4,086 
20Attorney General Court Ordered and Voluntary Compliance
21 Payment Projects Fund..............................17,446
22Attorney General Whistleblower Reward and
23 Protection Fund.....................................7,344
24Bank and Trust Company Fund............................87,912
25Brownfields Redevelopment Fund............................550
26Capital Development Board Revolving Fund................1,724
 
 
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1Care Provider Fund for Persons with a Developmental
2 Disability..........................................5,445
3CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
4Cemetery Oversight Licensing and Disciplinary Fund......4,432
5Chicago State University Education Improvement Fund.....5,211
6Child Support Administrative Fund.......................3,088
7Clean Air Act Permit Fund...............................6,766
8Coal Technology Development Assistance Fund............11,280
9Commitment to Human Services Fund.....................103,833
10Common School Fund....................................411,164
11Community Mental Health Medicaid Trust Fund............10,138
12Community Water Supply Laboratory Fund....................548
13Corporate Franchise Tax Refund Fund.......................751
14Credit Union Fund......................................19,740
15Cycle Rider Safety Training Fund..........................982
16DCFS Children's Services Fund.........................273,107
17Department of Business Services Special
18 Operations Fund.....................................4,386
19Department of Corrections Reimbursement and
20 Education Fund.....................................36,230
21Department of Human Services Community Services Fund....4,757
22Design Professionals Administration and
23 Investigation Fund..................................5,198
24Downstate Public Transportation Fund...................42,630
25Downstate Transit Improvement Fund......................1,807
26Drivers Education Fund..................................1,351
 
 
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1Drug Rebate Fund.......................................21,955
2Drug Treatment Fund.......................................508
3Education Assistance Fund...........................1,901,464
4Environmental Protection Permit and Inspection Fund.....5,397
5Estate Tax Refund Fund....................................637
6Facilities Management Revolving Fund...................13,775
7Fair and Exposition Fund..................................863
8Federal High Speed Rail Trust Fund......................9,230
9Federal Workforce Training Fund.......................208,014
10Feed Control Fund.......................................1,319
11Fertilizer Control Fund.................................1,247
12Fire Prevention Fund....................................3,876
13Fund for the Advancement of Education..................46,221
14General Professions Dedicated Fund.....................26,266
15General Revenue Fund...............................17,653,153
16Grade Crossing Protection Fund..........................3,737
17Hazardous Waste Fund....................................3,625
18Health and Human Services Medicaid Trust Fund...........5,263
19Healthcare Provider Relief Fund.......................115,415
20Horse Racing Fund.....................................184,337
21Hospital Provider Fund.................................62,701
22Illinois Affordable Housing Trust Fund..................7,103
23Illinois Charity Bureau Fund............................2,108
24Illinois Clean Water Fund...............................8,679
25Illinois Forestry Development Fund......................6,189
26Illinois Gaming Law Enforcement Fund....................1,277
 
 
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1Illinois Power Agency Operations Fund..................43,568
2Illinois State Dental Disciplinary Fund.................4,344
3Illinois State Fair Fund................................5,690
4Illinois State Medical Disciplinary Fund...............20,283
5Illinois State Pharmacy Disciplinary Fund...............9,856
6Illinois Veterans Assistance Fund.......................2,494
7Illinois Workers' Compensation Commission
8 Operations Fund.....................................2,896
9IMSA Income Fund........................................8,012
10Income Tax Refund Fund................................152,206
11Insurance Financial Regulation Fund...................104,597
12Insurance Premium Tax Refund Fund.......................9,901
13Insurance Producer Administration Fund................105,702
14International Tourism Fund..............................7,000
15LaSalle Veterans Home Fund.............................31,489
16LEADS Maintenance Fund....................................607
17Live and Learn Fund.....................................8,302
18Local Government Distributive Fund....................102,508
19Local Tourism Fund.....................................28,421
20Long-Term Care Provider Fund............................7,140
21Manteno Veterans Home Fund.............................47,417
22Medical Interagency Program Fund..........................669
23Mental Health Fund......................................7,492
24Monitoring Device Driving Permit Administration Fee Fund..762
25Motor Carrier Safety Inspection Fund....................1,114
26Motor Fuel Tax Fund...................................141,788
 
 
10200SB2017ham002- 269 -LRB102 16155 JWD 27453 a


1Motor Vehicle License Plate Fund........................5,366
2Nursing Dedicated and Professional Fund................10,746
3Open Space Lands Acquisition and Development Fund......25,584
4Optometric Licensing and Disciplinary Board Fund........1,099
5Partners for Conservation Fund.........................20,187
6Pawnbroker Regulation Fund..............................1,072
7Personal Property Tax Replacement Fund.................88,655
8Pesticide Control Fund..................................5,617
9Professional Services Fund..............................2,795
10Professions Indirect Cost Fund........................180,536
11Public Pension Regulation Fund..........................8,434
12Public Transportation Fund.............................97,777
13Quincy Veterans Home Fund..............................57,745
14Real Estate License Administration Fund................32,015
15Regional Transportation Authority Occupation
16 and Use Tax Replacement Fund........................3,123
17Registered Certified Public Accountants' Administration
18 and Disciplinary Fund...............................2,560
19Renewable Energy Resources Trust Fund.....................797
20Rental Housing Support Program Fund.......................949
21Residential Finance Regulatory Fund....................20,349
22Road Fund.............................................557,727
23Roadside Memorial Fund....................................582
24Salmon Fund...............................................548
25Savings Bank Regulatory Fund............................2,100
26School Infrastructure Fund.............................18,703
 
 
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1Secretary of State DUI Administration Fund................867
2Secretary of State Identification Security
3 and Theft Prevention Fund...........................4,660
4Secretary of State Special License Plate Fund...........1,772
5Secretary of State Special Services Fund................7,839
6Securities Audit and Enforcement Fund...................2,879
7Small Business Environmental Assistance Fund..............588
8Solid Waste Management Fund.............................7,389
9Special Education Medicaid Matching Fund................3,388
10State and Local Sales Tax Reform Fund...................6,573
11State Asset Forfeiture Fund.............................1,213
12State Construction Account Fund.......................129,461
13State Crime Laboratory Fund.............................2,462
14State Gaming Fund.....................................188,862
15State Garage Revolving Fund.............................4,303
16State Lottery Fund....................................145,905
17State Offender DNA Identification System Fund...........1,075
18State Pensions Fund...................................500,000
19State Police DUI Fund.....................................839
20State Police Firearm Services Fund......................4,981
21State Police Services Fund.............................11,660
22State Police Vehicle Fund...............................5,514
23State Police Whistleblower Reward and Protection Fund...2,822
24State Small Business Credit Initiative Fund............15,061
25Subtitle D Management Fund..............................1,067
26Supplemental Low-Income Energy Assistance Fund.........68,016
 
 
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1Tax Compliance and Administration Fund..................4,713
2Technology Management Revolving Fund..................257,409
3Tobacco Settlement Recovery Fund........................4,825
4Tourism Promotion Fund.................................66,211
5Traffic and Criminal Conviction Surcharge Fund........226,070
6Underground Storage Tank Fund..........................19,110
7University of Illinois Hospital Services Fund...........3,813
8Vehicle Inspection Fund.................................9,673
9Violent Crime Victims Assistance Fund..................12,233
10Weights and Measures Fund...............................5,245
11Working Capital Revolving Fund.........................27,245

12 Notwithstanding any provision of the law to the contrary, 
13the General
Assembly hereby authorizes the use of such funds 
14for the purposes set forth
in this Section.

15 These provisions do not apply to funds classified by the 
16Comptroller
as federal trust funds or State trust funds. The 
17Audit Expense Fund may
receive transfers from those trust 
18funds only as directed herein, except
where prohibited by the 
19terms of the trust fund agreement. The Auditor
General shall 
20notify the trustees of those funds of the estimated cost of
the 
21audit to be incurred under the Illinois State Auditing Act for 
22the
fund. The trustees of those funds shall direct the State 
23Comptroller and
Treasurer to transfer the estimated amount to 
24the Audit Expense Fund.

25 The Auditor General may bill entities that are not subject 
26to the above
transfer provisions, including private entities, 
 
 
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1related organizations and
entities whose funds are 
2locally-held, for the cost of audits, studies, and

3investigations incurred on their behalf. Any revenues received 
4under this
provision shall be deposited into the Audit Expense 
5Fund.

6 In the event that moneys on deposit in any fund are 
7unavailable, by
reason of deficiency or any other reason 
8preventing their lawful
transfer, the State Comptroller shall 
9order transferred
and the State Treasurer shall transfer the 
10amount deficient or otherwise
unavailable from the General 
11Revenue Fund for deposit into the Audit Expense
Fund.

12 On or before December 1, 1992, and each December 1 
13thereafter, the
Auditor General shall notify the Governor's 
14Office of Management
and Budget (formerly Bureau of the 
15Budget)
of the amount
estimated to be necessary to pay for 
16audits, studies, and investigations in
accordance with the 
17Illinois State Auditing Act during the next succeeding
fiscal 
18year for each State fund for which a transfer or reimbursement 
19is
anticipated.

20 Beginning with fiscal year 1994 and during each fiscal 
21year thereafter,
the Auditor General may direct the State 
22Comptroller and Treasurer to
transfer moneys from funds 
23authorized by the General Assembly for that
fund. In the event 
24funds, including federal and State trust funds but
excluding 
25the General Revenue Fund, are transferred, during fiscal year 
261994
and during each fiscal year thereafter, in excess of the 
 
 
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1amount to pay actual
costs attributable to audits, studies, 
2and investigations as permitted or
required by the Illinois 
3State Auditing Act or specific action of the General
Assembly, 
4the Auditor General shall, on September 30, or as soon 
5thereafter as
is practicable, direct the State Comptroller and 
6Treasurer to transfer the
excess amount back to the fund from 
7which it was originally transferred.

8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
9101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)


10
ARTICLE 5.  GRADE CROSSING PROTECTION


11 Section 5-5. The Motor Fuel Tax Law is amended by changing 
12Section 8 as follows:




13 (35 ILCS 505/8) (from Ch. 120, par. 424)


14 Sec. 8. Except as provided in subsection (a-1) of this 
15Section, Section 8a, subdivision
(h)(1) of Section 12a, 
16Section 13a.6, and items
13, 14, 15, and 16 of Section 15, all 
17money received by the Department under
this Act, including 
18payments made to the Department by
member jurisdictions 
19participating in the International Fuel Tax Agreement,
shall 
20be deposited in a special fund in the State treasury, to be 
21known as the
"Motor Fuel Tax Fund", and shall be used as 
22follows:

23 (a) 2 1/2 cents per gallon of the tax collected on special 
 
 
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1fuel under
paragraph (b) of Section 2 and Section 13a of this 
2Act shall be transferred
to the State Construction Account 
3Fund in the State Treasury; the remainder of the tax collected 
4on special fuel under
paragraph (b) of Section 2 and Section 
513a of this Act shall be deposited into the Road Fund;

6 (a-1) Beginning on July 1, 2019, an amount equal to the 
7amount of tax collected under subsection (a) of Section 2 as a 
8result of the increase in the tax rate under Public Act 101-32 
9this amendatory Act of the 101st General Assembly shall be 
10transferred each month into the Transportation Renewal Fund; . 
11 (b) $420,000 shall be transferred each month to the State 
12Boating Act
Fund to be used by the Department of Natural 
13Resources for the purposes
specified in Article X of the Boat 
14Registration and Safety Act;

15 (c) $3,500,000 shall be transferred each month to the 
16Grade Crossing
Protection Fund to be used as follows: not less 
17than $12,000,000 each fiscal
year shall be used for the 
18construction or reconstruction of rail highway grade

19separation structures; $2,250,000 in fiscal years 2004 through 
202009 and $3,000,000 in fiscal year 2010 and each fiscal
year

21thereafter shall be transferred to the Transportation

22Regulatory Fund and shall be accounted for as part of the rail 
23carrier
portion of such funds and shall be used to pay the cost 
24of administration
of the Illinois Commerce Commission's 
25railroad safety program in connection
with its duties under 
26subsection (3) of Section 18c-7401 of the Illinois
Vehicle 
 
 
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1Code, with the remainder to be used by the Department of 
2Transportation
upon order of the Illinois Commerce Commission, 
3to pay that part of the
cost apportioned by such Commission to 
4the State to cover the interest
of the public in the use of 
5highways, roads, streets, or
pedestrian walkways in the
county 
6highway system, township and district road system, or 
7municipal
street system as defined in the Illinois Highway 
8Code, as the same may
from time to time be amended, for 
9separation of grades, for installation,
construction or 
10reconstruction of crossing protection or reconstruction,

11alteration, relocation including construction or improvement 
12of any
existing highway necessary for access to property or 
13improvement of any
grade crossing and grade crossing surface 
14including the necessary highway approaches thereto of any

15railroad across the highway or public road, or for the 
16installation,
construction, reconstruction, or maintenance of 
17safety treatments to deter trespassing or a pedestrian walkway 
18over or
under a railroad right-of-way, as provided for in and 
19in
accordance with Section 18c-7401 of the Illinois Vehicle 
20Code.
The Commission may order up to $2,000,000 per year in 
21Grade Crossing Protection Fund moneys for the improvement of 
22grade crossing surfaces and up to $300,000 per year for the 
23maintenance and renewal of 4-quadrant gate vehicle detection 
24systems located at non-high speed rail grade crossings. The 
25Commission shall not order more than $2,000,000 per year in 
26Grade
Crossing Protection Fund moneys for pedestrian walkways.

 
 
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1In entering orders for projects for which payments from the 
2Grade Crossing
Protection Fund will be made, the Commission 
3shall account for expenditures
authorized by the orders on a 
4cash rather than an accrual basis. For purposes
of this 
5requirement an "accrual basis" assumes that the total cost of 
6the
project is expended in the fiscal year in which the order 
7is entered, while a
"cash basis" allocates the cost of the 
8project among fiscal years as
expenditures are actually made. 
9To meet the requirements of this subsection,
the Illinois 
10Commerce Commission shall develop annual and 5-year project 
11plans
of rail crossing capital improvements that will be paid 
12for with moneys from
the Grade Crossing Protection Fund. The 
13annual project plan shall identify
projects for the succeeding 
14fiscal year and the 5-year project plan shall
identify 
15projects for the 5 directly succeeding fiscal years. The 
16Commission
shall submit the annual and 5-year project plans 
17for this Fund to the Governor,
the President of the Senate, the 
18Senate Minority Leader, the Speaker of the
House of 
19Representatives, and the Minority Leader of the House of

20Representatives on
the first Wednesday in April of each year;

21 (d) of the amount remaining after allocations provided for 
22in
subsections (a), (a-1), (b), and (c), a sufficient amount 
23shall be reserved to
pay all of the following:

24  (1) the costs of the Department of Revenue in 
25 administering this
Act;

26  (2) the costs of the Department of Transportation in 
 
 
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1 performing its
duties imposed by the Illinois Highway Code 
2 for supervising the use of motor
fuel tax funds 
3 apportioned to municipalities, counties and road 
4 districts;

5  (3) refunds provided for in Section 13, refunds for 
6 overpayment of decal fees paid under Section 13a.4 of this 
7 Act, and refunds provided for under the terms
of the 
8 International Fuel Tax Agreement referenced in Section 
9 14a;

10  (4) from October 1, 1985 until June 30, 1994, the 
11 administration of the
Vehicle Emissions Inspection Law, 
12 which amount shall be certified monthly by
the 
13 Environmental Protection Agency to the State Comptroller 
14 and shall promptly
be transferred by the State Comptroller 
15 and Treasurer from the Motor Fuel Tax
Fund to the Vehicle 
16 Inspection Fund, and for the period July 1, 1994 through

17 June 30, 2000, one-twelfth of $25,000,000 each month, for 
18 the period July 1, 2000 through June 30, 2003,
one-twelfth 
19 of
$30,000,000
each month,
and $15,000,000 on July 1, 
20 2003, and $15,000,000 on January 1, 2004, and $15,000,000

21 on
each
July
1 and October 1, or as soon thereafter as may 
22 be practical, during the period July 1, 2004 through June 
23 30, 2012,
and $30,000,000 on June 1, 2013, or as soon 
24 thereafter as may be practical, and $15,000,000 on July 1 
25 and October 1, or as soon thereafter as may be practical, 
26 during the period of July 1, 2013 through June 30, 2015, 
 
 
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1 for the administration of the Vehicle Emissions Inspection 
2 Law of
2005, to be transferred by the State Comptroller 
3 and Treasurer from the Motor
Fuel Tax Fund into the 
4 Vehicle Inspection Fund;

5  (4.5) beginning on July 1, 2019, the costs of the 
6 Environmental Protection Agency for the administration of 
7 the Vehicle Emissions Inspection Law of 2005 shall be 
8 paid, subject to appropriation, from the Motor Fuel Tax 
9 Fund into the Vehicle Inspection Fund; beginning in 2019, 
10 no later than December 31 of each year, or as soon 
11 thereafter as practical, the State Comptroller shall 
12 direct and the State Treasurer shall transfer from the 
13 Vehicle Inspection Fund to the Motor Fuel Tax Fund any 
14 balance remaining in the Vehicle Inspection Fund in excess 
15 of $2,000,000;
16  (5) amounts ordered paid by the Court of Claims; and

17  (6) payment of motor fuel use taxes due to member 
18 jurisdictions under
the terms of the International Fuel 
19 Tax Agreement. The Department shall
certify these amounts 
20 to the Comptroller by the 15th day of each month; the

21 Comptroller shall cause orders to be drawn for such 
22 amounts, and the Treasurer
shall administer those amounts 
23 on or before the last day of each month;

24 (e) after allocations for the purposes set forth in 
25subsections
(a), (a-1), (b), (c), and (d), the remaining 
26amount shall be apportioned as follows:

 
 
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1  (1) Until January 1, 2000, 58.4%, and beginning 
2 January 1, 2000, 45.6%
shall be deposited as follows:

3   (A) 37% into the State Construction Account Fund, 
4 and

5   (B) 63% into the Road Fund, $1,250,000 of which 
6 shall be reserved each
month for the Department of 
7 Transportation to be used in accordance with
the 
8 provisions of Sections 6-901 through 6-906 of the 
9 Illinois Highway Code;

10  (2) Until January 1, 2000, 41.6%, and beginning 
11 January 1, 2000, 54.4%
shall be transferred to the 
12 Department of Transportation to be
distributed as follows:

13   (A) 49.10% to the municipalities of the State,

14   (B) 16.74% to the counties of the State having 
15 1,000,000 or more inhabitants,

16   (C) 18.27% to the counties of the State having 
17 less than 1,000,000 inhabitants,

18   (D) 15.89% to the road districts of the State.

19  If a township is dissolved under Article 24 of the 
20 Township Code, McHenry County shall receive any moneys 
21 that would have been distributed to the township under 
22 this subparagraph, except that a municipality that assumes 
23 the powers and responsibilities of a road district under 
24 paragraph (6) of Section 24-35 of the Township Code shall 
25 receive any moneys that would have been distributed to the 
26 township in a percent equal to the area of the dissolved 
 
 
10200SB2017ham002- 280 -LRB102 16155 JWD 27453 a


1 road district or portion of the dissolved road district 
2 over which the municipality assumed the powers and 
3 responsibilities compared to the total area of the 
4 dissolved township. The moneys received under this 
5 subparagraph shall be used in the geographic area of the 
6 dissolved township. If a township is reconstituted as 
7 provided under Section 24-45 of the Township Code, McHenry 
8 County or a municipality shall no longer be distributed 
9 moneys under this subparagraph.
10 As soon as may be after the first day of each month, the 
11Department of
Transportation shall allot to each municipality 
12its share of the amount
apportioned to the several 
13municipalities which shall be in proportion
to the population 
14of such municipalities as determined by the last
preceding 
15municipal census if conducted by the Federal Government or

16Federal census. If territory is annexed to any municipality 
17subsequent
to the time of the last preceding census the 
18corporate authorities of
such municipality may cause a census 
19to be taken of such annexed
territory and the population so 
20ascertained for such territory shall be
added to the 
21population of the municipality as determined by the last

22preceding census for the purpose of determining the allotment 
23for that
municipality. If the population of any municipality 
24was not determined
by the last Federal census preceding any 
25apportionment, the
apportionment to such municipality shall be 
26in accordance with any
census taken by such municipality. Any 
 
 
10200SB2017ham002- 281 -LRB102 16155 JWD 27453 a


1municipal census used in
accordance with this Section shall be 
2certified to the Department of
Transportation by the clerk of 
3such municipality, and the accuracy
thereof shall be subject 
4to approval of the Department which may make
such corrections 
5as it ascertains to be necessary.

6 As soon as may be after the first day of each month, the 
7Department of
Transportation shall allot to each county its 
8share of the amount
apportioned to the several counties of the 
9State as herein provided.
Each allotment to the several 
10counties having less than 1,000,000
inhabitants shall be in 
11proportion to the amount of motor vehicle
license fees 
12received from the residents of such counties, respectively,

13during the preceding calendar year. The Secretary of State 
14shall, on or
before April 15 of each year, transmit to the 
15Department of
Transportation a full and complete report 
16showing the amount of motor
vehicle license fees received from 
17the residents of each county,
respectively, during the 
18preceding calendar year. The Department of
Transportation 
19shall, each month, use for allotment purposes the last
such 
20report received from the Secretary of State.

21 As soon as may be after the first day of each month, the 
22Department
of Transportation shall allot to the several 
23counties their share of the
amount apportioned for the use of 
24road districts. The allotment shall
be apportioned among the 
25several counties in the State in the proportion
which the 
26total mileage of township or district roads in the respective

 
 
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1counties bears to the total mileage of all township and 
2district roads
in the State. Funds allotted to the respective 
3counties for the use of
road districts therein shall be 
4allocated to the several road districts
in the county in the 
5proportion which the total mileage of such township
or 
6district roads in the respective road districts bears to the 
7total
mileage of all such township or district roads in the 
8county. After
July 1 of any year prior to 2011, no allocation 
9shall be made for any road district
unless it levied a tax for 
10road and bridge purposes in an amount which
will require the 
11extension of such tax against the taxable property in
any such 
12road district at a rate of not less than either .08% of the 
13value
thereof, based upon the assessment for the year 
14immediately prior to the year
in which such tax was levied and 
15as equalized by the Department of Revenue
or, in DuPage 
16County, an amount equal to or greater than $12,000 per mile of

17road under the jurisdiction of the road district, whichever is 
18less. Beginning July 1, 2011 and each July 1 thereafter, an 
19allocation shall be made for any road district
if it levied a 
20tax for road and bridge purposes. In counties other than 
21DuPage County, if the amount of the tax levy requires the 
22extension of the tax against the taxable property in
the road 
23district at a rate that is less than 0.08% of the value

24thereof, based upon the assessment for the year immediately 
25prior to the year
in which the tax was levied and as equalized 
26by the Department of Revenue, then the amount of the 
 
 
10200SB2017ham002- 283 -LRB102 16155 JWD 27453 a


1allocation for that road district shall be a percentage of the 
2maximum allocation equal to the percentage obtained by 
3dividing the rate extended by the district by 0.08%. In DuPage 
4County, if the amount of the tax levy requires the extension of 
5the tax against the taxable property in
the road district at a 
6rate that is less than the lesser of (i) 0.08% of the value
of 
7the taxable property in the road district, based upon the 
8assessment for the year immediately prior to the year
in which 
9such tax was levied and as equalized by the Department of 
10Revenue,
or (ii) a rate that will yield an amount equal to 
11$12,000 per mile of
road under the jurisdiction of the road 
12district, then the amount of the allocation for the road 
13district shall be a percentage of the maximum allocation equal 
14to the percentage obtained by dividing the rate extended by 
15the district by the lesser of (i) 0.08% or (ii) the rate that 
16will yield an amount equal to $12,000 per mile of
road under 
17the jurisdiction of the road district. 
18 Prior to 2011, if any
road district has levied a special 
19tax for road purposes
pursuant to Sections 6-601, 6-602, and 
206-603 of the Illinois Highway Code, and
such tax was levied in 
21an amount which would require extension at a
rate of not less 
22than .08% of the value of the taxable property thereof,
as 
23equalized or assessed by the Department of Revenue,
or, in 
24DuPage County, an amount equal to or greater than $12,000 per 
25mile of
road under the jurisdiction of the road district, 
26whichever is less,
such levy shall, however, be deemed a 
 
 
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1proper compliance with this
Section and shall qualify such 
2road district for an allotment under this
Section. Beginning 
3in 2011 and thereafter, if any
road district has levied a 
4special tax for road purposes
under Sections 6-601, 6-602, and 
56-603 of the Illinois Highway Code, and
the tax was levied in 
6an amount that would require extension at a
rate of not less 
7than 0.08% of the value of the taxable property of that road 
8district,
as equalized or assessed by the Department of 
9Revenue or, in DuPage County, an amount equal to or greater 
10than $12,000 per mile of road under the jurisdiction of the 
11road district, whichever is less, that levy shall be deemed a 
12proper compliance with this
Section and shall qualify such 
13road district for a full, rather than proportionate, allotment 
14under this
Section. If the levy for the special tax is less 
15than 0.08% of the value of the taxable property, or, in DuPage 
16County if the levy for the special tax is less than the lesser 
17of (i) 0.08% or (ii) $12,000 per mile of road under the 
18jurisdiction of the road district, and if the levy for the 
19special tax is more than any other levy for road and bridge 
20purposes, then the levy for the special tax qualifies the road 
21district for a proportionate, rather than full, allotment 
22under this Section. If the levy for the special tax is equal to 
23or less than any other levy for road and bridge purposes, then 
24any allotment under this Section shall be determined by the 
25other levy for road and bridge purposes.
26 Prior to 2011, if a township has transferred to the road 
 
 
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1and bridge fund
money which, when added to the amount of any 
2tax levy of the road
district would be the equivalent of a tax 
3levy requiring extension at a
rate of at least .08%, or, in 
4DuPage County, an amount equal to or greater
than $12,000 per 
5mile of road under the jurisdiction of the road district,

6whichever is less, such transfer, together with any such tax 
7levy,
shall be deemed a proper compliance with this Section 
8and shall qualify
the road district for an allotment under 
9this Section.

10 In counties in which a property tax extension limitation 
11is imposed
under the Property Tax Extension Limitation Law, 
12road districts may retain
their entitlement to a motor fuel 
13tax allotment or, beginning in 2011, their entitlement to a 
14full allotment if, at the time the property
tax
extension 
15limitation was imposed, the road district was levying a road 
16and
bridge tax at a rate sufficient to entitle it to a motor 
17fuel tax allotment
and continues to levy the maximum allowable 
18amount after the imposition of the
property tax extension 
19limitation. Any road district may in all circumstances
retain 
20its entitlement to a motor fuel tax allotment or, beginning in 
212011, its entitlement to a full allotment if it levied a road 
22and
bridge tax in an amount that will require the extension of 
23the tax against the
taxable property in the road district at a 
24rate of not less than 0.08% of the
assessed value of the 
25property, based upon the assessment for the year
immediately 
26preceding the year in which the tax was levied and as equalized 
 
 
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1by
the Department of Revenue or, in DuPage County, an amount 
2equal to or greater
than $12,000 per mile of road under the 
3jurisdiction of the road district,
whichever is less.

4 As used in this Section, the term "road district" means 
5any road
district, including a county unit road district, 
6provided for by the
Illinois Highway Code; and the term 
7"township or district road"
means any road in the township and 
8district road system as defined in the
Illinois Highway Code. 
9For the purposes of this Section, "township or
district road" 
10also includes such roads as are maintained by park
districts, 
11forest preserve districts and conservation districts. The

12Department of Transportation shall determine the mileage of 
13all township
and district roads for the purposes of making 
14allotments and allocations of
motor fuel tax funds for use in 
15road districts.

16 Payment of motor fuel tax moneys to municipalities and 
17counties shall
be made as soon as possible after the allotment 
18is made. The treasurer
of the municipality or county may 
19invest these funds until their use is
required and the 
20interest earned by these investments shall be limited
to the 
21same uses as the principal funds.

22(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19; 
23101-493, eff. 8-23-19; revised 9-24-19.)


24 Section 5-10. The Illinois Vehicle Code is amended by 
25changing Section 18c-7401 as follows:

 
 
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1 (625 ILCS 5/18c-7401) (from Ch. 95 1/2, par. 18c-7401)

2 Sec. 18c-7401. Safety Requirements for Track, Facilities, 
3and
Equipment.

4 (1) General Requirements. Each rail carrier shall, 
5consistent with rules,
orders, and regulations of the Federal 
6Railroad Administration, construct,
maintain, and operate all 
7of its equipment, track, and other property in this
State in 
8such a manner as to pose no undue risk to its employees or the 
9person
or property of any member of the public.


10 (2) Adoption of Federal Standards. The track safety 
11standards and
accident/incident standards promulgated by the 
12Federal Railroad Administration
shall be safety standards of 
13the Commission. The Commission may, in addition,
adopt by 
14reference in its regulations other federal railroad safety 
15standards,
whether contained in federal statutes or in 
16regulations adopted pursuant to
such statutes.


17 (3) Railroad Crossings. No public road, highway, or street 
18shall hereafter
be constructed across the track of any rail 
19carrier at grade, nor shall the
track of any rail carrier be 
20constructed across a public road, highway or
street at grade, 
21without having first secured the permission of the Commission;

22provided, that this Section shall not apply to the replacement 
23of lawfully
existing roads, highways, and tracks.
No public 
24pedestrian bridge or subway shall be constructed across the 
25track
of any rail carrier without having first secured the 
 
 
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1permission of the
Commission.
The Commission shall have the 
2right to
refuse its permission or to grant it upon such terms 
3and conditions as it may
prescribe.
The Commission shall have 
4power to determine and prescribe the
manner, including the 
5particular point of crossing, and the terms of
installation, 
6operation, maintenance, use, and protection of each such 
7crossing.


8 The Commission shall also have power, after a hearing, to

9require major alteration of or to abolish any crossing,

10heretofore or hereafter established, when in its opinion, the

11public safety requires such alteration or abolition, and,

12except in cities, villages, and incorporated towns of

131,000,000 or more inhabitants, to vacate and close that part

14of the highway on such crossing altered or abolished and
cause 
15barricades to be erected across such highway in such
manner as 
16to prevent the use of such crossing as a highway,
when, in the 
17opinion of the Commission, the public
convenience served by 
18the crossing in question is not such as
to justify the further 
19retention thereof; or to require a
separation of grades, at 
20railroad-highway grade crossings; or to
require a
separation 
21of grades at any proposed crossing where a
proposed public 
22highway may cross the tracks of any rail
carrier or carriers; 
23and to prescribe, after a hearing of the parties,
the terms 
24upon which such separations shall be made and the
proportion 
25in which the expense of the alteration or
abolition of such 
26crossings or the separation of such grades, having regard
to 
 
 
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1the benefits, if any, accruing to the rail carrier or any party 
2in
interest,
shall be divided between the rail carrier or 
3carriers affected, or
between such carrier or carriers and the 
4State, county, municipality
or other public authority in 
5interest.
However, a public hearing by the Commission to 
6abolish a crossing shall not
be required
when the public 
7highway authority in interest vacates the highway. In such

8instance
the rail carrier, following notification to the 
9Commission and the highway
authority, shall remove any grade 
10crossing warning devices and the grade
crossing surface.


11 The Commission shall also have power by its order to 
12require
the reconstruction, minor alteration, minor 
13relocation, or
improvement of any crossing (including the 
14necessary highway
approaches thereto) of any railroad across 
15any highway or
public road, pedestrian bridge, or pedestrian 
16subway, whether such crossing
be at grade
or by overhead

17structure or by subway, whenever the Commission finds after a

18hearing or without a hearing as otherwise provided in this

19paragraph that such reconstruction, alteration, relocation, or

20improvement is necessary to preserve or promote the safety or

21convenience of the public or of the employees or passengers
of 
22such rail carrier or carriers. By its original order or

23supplemental orders in such case, the Commission may direct 
24such
reconstruction, alteration, relocation, or improvement to 
25be
made in such manner and upon such terms and conditions as 
26may
be reasonable and necessary
and may apportion the cost of

 
 
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1such reconstruction, alteration, relocation, or improvement

2and the subsequent maintenance thereof, having regard to the 
3benefits, if
any, accruing
to the railroad or any party in 
4interest,
between the rail
carrier or carriers and public 
5utilities affected, or between such
carrier or carriers and 
6public utilities and the State, county,
municipality or other 
7public authority in interest. The cost
to be so apportioned 
8shall include the cost of changes or
alterations in the 
9equipment of public utilities affected as
well as the cost of 
10the relocation, diversion or
establishment of any public 
11highway, made necessary by such
reconstruction, alteration, 
12relocation, or improvement of said
crossing. A hearing shall 
13not be required in those instances
when the Commission enters 
14an order confirming a written
stipulation in which the 
15Commission, the public highway
authority or other public 
16authority in interest, the rail carrier or
carriers
affected, 
17and in
instances involving the use of the Grade Crossing 
18Protection
Fund, the Illinois Department of Transportation, 
19agree on the
reconstruction, alteration, relocation, or 
20improvement and
the subsequent maintenance thereof and the 
21division of costs
of such changes of any grade crossing 
22(including the
necessary highway approaches thereto) of any 
23railroad across
any highway, pedestrian bridge, or pedestrian 
24subway.


25 The Commission shall also have power to enter into 
26stipulated agreements with a rail carrier or rail carriers or 
 
 
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1public authorities to fund, provide, install, and maintain 
2safety treatments to deter trespassing on railroad property in 
3accordance with paragraph (1) of Section 18c-7503 at locations 
4approved by such rail carrier or rail carriers following a 
5diagnostic evaluation between the Commission and the rail 
6carrier or rail carriers, including any public authority in 
7interest or the Federal Railroad Administration, and to order 
8the allocation of the cost of those treatments and their 
9installation and maintenance from the Grade Crossing 
10Protection Fund. Safety treatments approved under this 
11paragraph by the Commission shall be deemed adequate and 
12appropriate. 
13 Every rail carrier operating in the State of Illinois 
14shall
construct and maintain every highway crossing over its 
15tracks
within the State so that the roadway at the 
16intersection
shall be as flush with the rails as superelevated 
17curves will
allow, and, unless otherwise ordered by the 
18Commission, shall
construct and maintain the approaches 
19thereto at a grade of
not more than 5% within the right of way 
20for a distance of
not less the 6 feet on each side of the 
21centerline of such
tracks; provided, that the grades at the 
22approaches may be
maintained in excess of 5% only when 
23authorized by the
Commission.


24 Every rail carrier operating within this State shall 
25remove
from its right of way at all railroad-highway grade 
26crossings within the
State, such brush, shrubbery, and trees 
 
 
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1as is reasonably
practical for a distance of not less than 500 
2feet in either
direction from each grade crossing.
The 
3Commission shall have power, upon its own motion, or upon

4complaint, and after having made proper investigation, to

5require the installation of adequate and appropriate luminous

6reflective warning signs, luminous flashing
signals, crossing

7gates illuminated at night, or other protective devices
in

8order to promote and safeguard the health and safety of the

9public.
Luminous flashing signal or crossing gate
devices 
10installed at grade crossings, which have been approved
by the 
11Commission, shall be deemed adequate and appropriate.
The 
12Commission shall have authority to determine the number,
type, 
13and location of such signs, signals, gates, or other

14protective devices which, however, shall conform as near as

15may be with generally recognized national standards, and the

16Commission shall have authority to prescribe the division of

17the cost of the installation and subsequent maintenance of

18such signs, signals, gates, or other protective
devices 
19between the rail carrier or carriers, the public highway

20authority or other public authority in
interest, and in 
21instances involving the use of the Grade
Crossing Protection 
22Fund, the Illinois Department of
Transportation.
Except where 
23train crews provide flagging of the crossing to road users, 
24yield signs shall be installed at all highway intersections 
25with every grade crossing in this State that is not equipped 
26with automatic warning devices, such as luminous flashing 
 
 
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1signals or crossing gate devices. A stop sign may be used in 
2lieu of the yield sign when an engineering study conducted in 
3cooperation with the highway authority and the Illinois 
4Department of Transportation has determined that a stop sign 
5is warranted. If the Commission has ordered the installation 
6of luminous flashing signal or
crossing gate devices at a 
7grade crossing not equipped with active warning devices, the 
8Commission shall order the
installation of temporary stop 
9signs at the highway intersection with the grade
crossing 
10unless an engineering study has determined that a stop sign is 
11not appropriate. If a stop sign is not appropriate, the 
12Commission may order the installation of other appropriate 
13supplemental signing as determined by an engineering study. 
14The temporary signs shall remain in place until the luminous

15flashing signal or crossing gate devices have been installed.

16The rail carrier is responsible for the installation and 
17subsequent
maintenance of any required signs.
The permanent 
18signs shall be in place by July 1, 2011. 

19 No railroad may change or modify the warning device system 
20at a
railroad-highway grade crossing, including warning 
21systems interconnected with
highway traffic control signals, 
22without having first received the approval of
the Commission. 
23The Commission shall have the further power, upon application,

24upon its own motion, or upon
complaint and after having made 
25proper investigation, to require
the interconnection of grade 
26crossing warning devices with traffic control
signals at 
 
 
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1highway intersections located at or near railroad crossings 
2within
the distances described by the State Manual on Uniform 
3Traffic Control Devices
adopted pursuant to Section 11-301 of 
4this Code. In addition, State and local
authorities may not 
5install, remove, modernize, or otherwise modify traffic

6control signals at a highway intersection that is 
7interconnected or proposed to
be interconnected with grade 
8crossing warning devices when the change affects
the number, 
9type, or location of traffic control devices on the track 
10approach
leg or legs of the intersection or the timing of the 
11railroad preemption
sequence of operation until the Commission 
12has approved the installation,
removal, modernization, or 
13modification.
Commission approval shall be limited to 
14consideration of
issues directly affecting the public safety 
15at the railroad-highway grade
crossing. The electrical circuit 
16devices, alternate warning devices, and
preemption sequences 
17shall conform as nearly as possible, considering the

18particular characteristics of the crossing and
intersection 
19area, to the State manual adopted by the Illinois Department 
20of
Transportation pursuant to Section 11-301 of this Code and 
21such federal
standards as are made applicable by subsection 
22(2) of this Section. In order
to carry out this authority, the 
23Commission shall have the authority to
determine the number, 
24type, and location of traffic control devices on the
track 
25approach leg or legs of the intersection and the timing of the 
26railroad
preemption sequence of operation.
The Commission 
 
 
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1shall prescribe the division of costs for installation and

2maintenance of all devices required by this paragraph between 
3the railroad or
railroads and the highway authority in 
4interest and in instances involving the
use of the Grade 
5Crossing Protection Fund or a State highway, the Illinois

6Department of Transportation.


7 Any person who unlawfully or maliciously removes, throws

8down, damages or defaces any sign, signal, gate, or other

9protective device, located at or near any public grade

10crossing, shall be guilty of a petty offense and fined not
less 
11than $50 nor more than $200 for each offense. In
addition to 
12fines levied under the provisions of this
Section a person 
13adjudged guilty hereunder may also be
directed to make 
14restitution for the costs of repair or
replacement, or both, 
15necessitated by his misconduct.


16 It is the public policy of the State of Illinois to enhance 
17public safety
by establishing safe grade crossings. In order 
18to implement this policy, the
Illinois Commerce Commission is 
19directed to conduct public hearings and to
adopt specific 
20criteria by July 1, 1994, that shall be adhered to by the

21Illinois Commerce Commission in determining if a grade 
22crossing should be
opened or abolished. The following factors 
23shall be considered by the
Illinois Commerce Commission in 
24developing the specific criteria for opening
and abolishing 
25grade crossings:


26  (a) timetable speed of passenger trains;


 
 
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1  (b) distance to an alternate crossing;


2  (c) accident history for the last 5 years;


3  (d) number of vehicular traffic and posted speed 
4 limits;


5  (e) number of freight trains and their timetable 
6 speeds;


7  (f) the type of warning device present at the grade 
8 crossing;


9  (g) alignments of the roadway and railroad, and the 
10 angle of intersection
of those alignments;


11  (h) use of the grade crossing by trucks carrying 
12 hazardous materials,
vehicles carrying passengers for 
13 hire, and school buses; and


14  (i) use of the grade crossing by emergency vehicles.


15 The Illinois Commerce Commission, upon petition to open or 
16abolish a grade
crossing, shall enter an order opening or 
17abolishing the crossing if it meets
the specific criteria 
18adopted by the Commission.


19 Except as otherwise provided in this subsection (3), in no 
20instance shall
a grade crossing be permanently closed
without 
21public hearing first being held and notice of such
hearing 
22being published in an area newspaper of local general

23circulation.


24 (4) Freight Trains; Radio Communications.
The Commission 
25shall after hearing and order require that
every main line 
26railroad freight train operating on main
tracks outside of 
 
 
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1yard limits within this State shall be
equipped with a radio 
2communication system. The Commission
after notice and hearing 
3may grant exemptions from the
requirements of this Section as 
4to secondary and branch
lines.


5 (5) Railroad Bridges and Trestles; Walkway and Handrail.

6In cases in which the Commission finds the same to be
practical 
7and necessary for safety of railroad employees,
bridges and 
8trestles, over and upon which railroad trains are
operated, 
9shall include as a part thereof, a safe and
suitable walkway 
10and handrail on one side only of such bridge
or trestle, and 
11such handrail shall be located at the outer
edge of the walkway 
12and shall provide a clearance of not less
than 8 feet, 6 
13inches, from the center line of the nearest
track, measured at 
14right angles thereto.


15 (6) Packages Containing Articles for First Aid to Injured 
16on Trains.

17  (a) All rail carriers shall provide a first aid kit 
18 that contains, at a minimum, those
articles prescribed by 
19 the Commission, on each train or
engine, for first aid to 
20 persons who may be injured in the
course of the operation 
21 of such trains.


22  (b) A vehicle, excluding a taxi cab used in an 
23 emergency situation, operated by a contract carrier 
24 transporting railroad employees in the course of their 
25 employment shall be equipped with a readily available 
26 first aid kit that contains, as a minimum, the same 
 
 
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1 articles that are required on each train or engine. 
2 (7) Abandoned Bridges, Crossings, and Other Rail Plant.

3The Commission shall have authority, after notice and hearing, 
4to order:


5  (a) the removal of any abandoned railroad tracks from 
6 roads,
streets or other thoroughfares in this State; and


7  (b) the removal of abandoned overhead railroad 
8 structures
crossing highways, waterways, or railroads.


9 The Commission may equitably apportion the cost of such

10actions between the rail carrier or carriers, public 
11utilities, and
the State, county, municipality, township, road 
12district, or
other public authority in interest.


13 (8) Railroad-Highway Bridge Clearance. A vertical 
14clearance of not less
than 23 feet
above the top of rail shall 
15be provided for all new or reconstructed highway
bridges 
16constructed over a railroad track. The Commission may permit a 
17lesser
clearance if it determines
that the 23-foot clearance 
18standard cannot be justified based on
engineering, 
19operational, and economic conditions.


20 (9) Right of Access To Railroad Property.
21  (a) A community antenna television company franchised 
22 by a municipality or county pursuant to the Illinois 
23 Municipal
Code or the Counties Code, respectively, shall 
24 not enter upon any real estate or
rights-of-way in the 
25 possession or control of a railroad
subject to the 
26 jurisdiction of the Illinois Commerce
Commission unless 
 
 
10200SB2017ham002- 299 -LRB102 16155 JWD 27453 a


1 the community antenna television
company first complies 
2 with the applicable provisions of
subparagraph (f) of 
3 Section 11-42-11.1 of the Illinois
Municipal Code or 
4 subparagraph (f) of Section 5-1096 of the Counties Code.
5  (b) Notwithstanding any provision of law to the 
6 contrary, this subsection (9) applies to all entries of 
7 railroad rights-of-way involving a railroad subject to the 
8 jurisdiction of the Illinois Commerce Commission by a 
9 community antenna television company and shall govern in 
10 the event of any conflict with any other provision of law.
11  (c) This subsection (9) applies to any entry upon any 
12 real estate or right-of-way in the possession or control 
13 of a railroad subject to the jurisdiction of the Illinois 
14 Commerce Commission for the purpose of or in connection 
15 with the construction, or installation of a community 
16 antenna television company's system or facilities 
17 commenced or renewed on or after August 22, 2017 (the 
18 effective date of Public Act 100-251).
19  (d) Nothing in Public Act 100-251 shall be construed 
20 to prevent a railroad from negotiating other terms and 
21 conditions or the resolution of any dispute in relation to 
22 an entry upon or right of access as set forth in this 
23 subsection (9).
24  (e) For purposes of this subsection (9):
25  "Broadband service", "cable operator", and "holder" 
26 have the meanings given to those terms under Section 
 
 
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1 21-201 of the Public Utilities Act. 
2  "Community antenna television company" includes, in 
3 the case of real estate or rights-of-way in possession of 
4 or in control of a railroad, a holder, cable operator, or 
5 broadband service provider. 
6  (f) Beginning on August 22, 2017 (the effective date 
7 of Public Act 100-251), the Transportation Division of the 
8 Illinois Commerce Commission shall include in its annual 
9 Crossing Safety Improvement Program report a brief 
10 description of the number of cases decided by the Illinois 
11 Commerce Commission and the number of cases that remain 
12 pending before the Illinois Commerce Commission under this 
13 subsection (9) for the period covered by the report. 
14(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)


15
ARTICLE 6.  SPORTS FACILITIES AUTHORITY


16 Section 6-5. The State Finance Act is amended by changing 
17Section 8.25-4 as follows:




18 (30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)



19 Sec. 8.25-4. 
All moneys in the Illinois Sports Facilities 
20Fund are
allocated to and shall be transferred, appropriated 
21and used only for the
purposes authorized by, and subject to, 
22the limitations and conditions of
this Section.

23 All moneys deposited pursuant to Section 13.1 of "An Act 
 
 
10200SB2017ham002- 301 -LRB102 16155 JWD 27453 a


1in relation to
State revenue sharing with local governmental 
2entities", as amended, and
all moneys deposited with respect 
3to the $5,000,000 deposit, but not the
additional $8,000,000 
4advance applicable before July 1, 2001, or the
Advance Amount 
5applicable on and after that date, pursuant to Section
6 of 
6"The Hotel
Operators' Occupation Tax Act", as amended, into 
7the Illinois Sports
Facilities Fund shall be credited to the 
8Subsidy Account within the Fund.
All moneys deposited with 
9respect to the additional $8,000,000 advance
applicable before 
10July 1, 2001, or the Advance Amount
applicable on and after 
11that date, but
not the $5,000,000 deposit, pursuant to Section 
126 of "The Hotel Operators'
Occupation Tax Act", as amended, 
13into the Illinois Sports Facilities Fund
shall be credited to 
14the Advance Account within the Fund.

15 Beginning with fiscal year 1989 and continuing for each 
16fiscal year
thereafter through and including fiscal year 2001, 
17no less than 30 days
before the beginning of such fiscal year

18(except as soon as may be practicable after the effective date 
19of this
amendatory Act of 1988 with respect to fiscal year 
201989) the Chairman of
the Illinois Sports Facilities Authority 
21shall certify to the State
Comptroller and the State 
22Treasurer, without taking into account any
revenues or 
23receipts of the Authority, the lesser of (a) $18,000,000 and

24(b) the sum of (i) the amount anticipated to be required by the 
25Authority
during the fiscal year to pay principal of and 
26interest on, and other
payments relating to, its obligations 
 
 
10200SB2017ham002- 302 -LRB102 16155 JWD 27453 a


1issued or to be issued under Section
13 of the Illinois Sports 
2Facilities Authority Act, including any deposits
required to 
3reserve funds created under any indenture or resolution

4authorizing issuance of the obligations and payments to 
5providers of credit
enhancement, (ii) the amount anticipated 
6to be required by the Authority
during the fiscal year to pay 
7obligations under the provisions of any
management agreement 
8with respect to a facility or facilities owned by the

9Authority or of any assistance agreement with respect to any 
10facility for
which financial assistance is provided under the 
11Illinois Sports Facilities
Authority Act, and to pay other 
12capital and operating expenses of the
Authority
during the 
13fiscal year, including any deposits required to reserve funds

14created for repair and replacement of capital assets and to 
15meet the
obligations of the Authority under any management 
16agreement or assistance
agreement, and (iii) any
amounts under 
17(i) and (ii) above remaining unpaid from previous years.

18 Beginning with fiscal year 2002 and continuing for each 
19fiscal year
thereafter, no less than 30 days before the 
20beginning of such fiscal year, the
Chairman of the Illinois 
21Sports Facilities Authority shall certify to the State

22Comptroller and the State Treasurer, without taking into 
23account any revenues
or receipts of the Authority, the lesser 
24of (a) an amount equal to the sum of
the Advance Amount plus 
25$10,000,000 and (b) the sum of (i) the amount
anticipated to be 
26required by the Authority during the fiscal year to pay

 
 
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1principal of and interest on, and other payments relating to, 
2its obligations
issued or to be issued under Section 13 of the 
3Illinois Sports Facilities
Authority Act, including any 
4deposits required to reserve funds created under
any indenture 
5or resolution authorizing issuance of the obligations and

6payments to providers of credit enhancement, (ii) the amount 
7anticipated to be
required by the Authority during the fiscal 
8year to pay obligations under
the provisions of any management 
9agreement with respect to a facility or
facilities owned by 
10the Authority or any assistance agreement with respect to
any 
11facility for which financial assistance is provided under the 
12Illinois
Sports Facilities Authority Act, and to pay other 
13capital and operating
expenses of the Authority during the 
14fiscal year, including any deposits
required to reserve funds 
15created for repair and replacement of capital assets
and to 
16meet the obligations of the Authority under any management 
17agreement or
assistance agreement, and (iii) any amounts under 
18(i) and (ii) above remaining
unpaid from previous years.

19 A copy of any certification made by the Chairman under the

20preceding 2 paragraphs shall be filed with the Governor and 
21the Mayor
of the City of Chicago. The Chairman may file an 
22amended certification
from time to time.

23 Subject to sufficient appropriation by the General 
24Assembly, beginning
with July 1, 1988 and thereafter 
25continuing on the first day of each month
during each fiscal 
26year through and including fiscal year 2001, the
Comptroller 
 
 
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1shall order paid and the Treasurer
shall pay to the Authority 
2the amount in the Illinois Sports Facilities
Fund until (x) 
3the lesser of $10,000,000 or the amount appropriated for

4payment to the Authority from amounts credited to the Subsidy 
5Account and
(y) the lesser of $8,000,000 or the difference 
6between the amount
appropriated for payment to the Authority 
7during the fiscal year and
$10,000,000 has been paid from 
8amounts credited to the Advance Account.

9 Subject to sufficient appropriation by the General 
10Assembly, beginning with
July 1, 2001, and thereafter 
11continuing on the first day of each month during
each fiscal 
12year thereafter, the Comptroller shall order paid and the 
13Treasurer
shall pay to the Authority the amount in the 
14Illinois Sports Facilities Fund
until (x) the lesser of 
15$10,000,000 or the amount appropriated for payment to
the

16Authority from amounts credited to the Subsidy Account and (y) 
17the lesser of
the Advance Amount or the difference between the 
18amount appropriated for
payment to the Authority during the 
19fiscal year and $10,000,000 has been paid
from amounts 
20credited to the Advance Account.

21 Provided that all amounts deposited in the Illinois Sports

22Facilities Fund and credited to the Subsidy Account, to the 
23extent
requested pursuant to the Chairman's certification, 
24have been paid, on June
30, 1989, and on June 30 of each year 
25thereafter, all amounts remaining in
the Subsidy Account of 
26the Illinois Sports Facilities Fund shall be
transferred by 
 
 
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1the State Treasurer one-half to the General Revenue Fund in

2the State Treasury and one-half to the City Tax Fund. Provided 
3that all
amounts appropriated from the Illinois Sports 
4Facilities Fund, to the
extent requested pursuant to the 
5Chairman's certification, have been paid,
on June 30, 1989, 
6and on June 30 of each year thereafter, all amounts
remaining 
7in the Advance Account of the Illinois Sports Facilities Fund

8shall be transferred by the State Treasurer to the General 
9Revenue Fund in
the State Treasury.

10 For purposes of this Section, the term "Advance Amount" 
11means, for
fiscal year 2002, $22,179,000, and for subsequent 
12fiscal years through fiscal
year 2033 2032, 105.615% of the 
13Advance Amount for the immediately preceding fiscal
year, 
14rounded up to the nearest $1,000.

15(Source: P.A. 91-935, eff. 6-1-01.)


16 Section 6-10. The Hotel Operators' Occupation Tax Act is 
17amended by changing Section 6 as follows:




18 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)



19 Sec. 6. Filing of returns and distribution of proceeds. 
20 Except as provided hereinafter in this Section, on or 
21before
the last day of each calendar month, every person 
22engaged in the
business of renting, leasing or letting rooms 
23in a hotel in this State
during the preceding calendar month 
24shall file a return with the
Department, stating:

 
 
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1  1. The name of the operator;

2  2. His residence address and the address of his 
3 principal place of
business and the address of the 
4 principal place of business (if that is
a different 
5 address) from which he engages in the business of renting,

6 leasing or letting rooms in a hotel in this State;

7  3. Total amount of rental receipts received by him 
8 during the
preceding calendar month from renting, leasing 
9 or letting rooms during
such preceding calendar month;

10  4. Total amount of rental receipts received by him 
11 during the
preceding calendar month from renting, leasing 
12 or letting rooms to
permanent residents during such 
13 preceding calendar month;

14  5. Total amount of other exclusions from gross rental 
15 receipts
allowed by this Act;

16  6. Gross rental receipts which were received by him 
17 during the
preceding calendar month and upon the basis of 
18 which the tax is imposed;

19  7. The amount of tax due;

20  8. Such other reasonable information as the Department 
21 may require.

22 If the operator's average monthly tax liability to the 
23Department
does not exceed $200, the Department may authorize 
24his returns to be
filed on a quarter annual basis, with the 
25return for January, February
and March of a given year being 
26due by April 30 of such year; with the
return for April, May 
 
 
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1and June of a given year being due by July 31 of
such year; 
2with the return for July, August and September of a given
year 
3being due by October 31 of such year, and with the return for

4October, November and December of a given year being due by 
5January 31
of the following year.

6 If the operator's average monthly tax liability to the 
7Department
does not exceed $50, the Department may authorize 
8his returns to be
filed on an annual basis, with the return for 
9a given year being due by
January 31 of the following year.

10 Such quarter annual and annual returns, as to form and 
11substance,
shall be subject to the same requirements as 
12monthly returns.

13 Notwithstanding any other provision in this Act concerning 
14the time
within which an operator may file his return, in the 
15case of any
operator who ceases to engage in a kind of business 
16which makes him
responsible for filing returns under this Act, 
17such operator shall file
a final return under this Act with the 
18Department not more than 1 month
after discontinuing such 
19business.

20 Where the same person has more than 1 business registered 
21with the
Department under separate registrations under this 
22Act, such person
shall not file each return that is due as a 
23single return covering all
such registered businesses, but 
24shall file separate returns for each
such registered business.

25 In his return, the operator shall determine the value of 
26any
consideration other than money received by him in 
 
 
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1connection with the
renting, leasing or letting of rooms in 
2the course of his business and
he shall include such value in 
3his return. Such determination shall be
subject to review and 
4revision by the Department in the manner
hereinafter provided 
5for the correction of returns.

6 Where the operator is a corporation, the return filed on 
7behalf of
such corporation shall be signed by the president, 
8vice-president,
secretary or treasurer or by the properly 
9accredited agent of such
corporation.

10 The person filing the return herein provided for shall, at 
11the time of
filing such return, pay to the Department the 
12amount of tax herein imposed.
The operator filing the return 
13under this Section shall, at the time of
filing such return, 
14pay to the Department the amount of tax imposed by this
Act 
15less a discount of 2.1% or $25 per calendar year, whichever is 
16greater,
which is allowed to reimburse the operator for the 
17expenses incurred in
keeping records, preparing and filing 
18returns, remitting the tax and
supplying data to the 
19Department on request.

20 If any payment provided for in this Section exceeds the 
21operator's liabilities under this Act, as shown on an original 
22return, the Department may authorize the operator to credit 
23such excess payment against liability subsequently to be 
24remitted to the Department under this Act, in accordance with 
25reasonable rules adopted by the Department. If the Department 
26subsequently determines that all or any part of the credit 
 
 
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1taken was not actually due to the operator, the operator's 
2discount shall be reduced by an amount equal to the difference 
3between the discount as applied to the credit taken and that 
4actually due, and that operator shall be liable for penalties 
5and interest on such difference. 
6 There shall be deposited in the Build Illinois Fund in the 
7State
Treasury for each State fiscal year 40% of the amount of 
8total
net proceeds from the tax imposed by subsection (a) of 
9Section 3.
Of the remaining 60%, $5,000,000 shall be deposited 
10in the Illinois
Sports Facilities Fund and credited to the 
11Subsidy Account each fiscal
year by making monthly deposits in 
12the amount of 1/8 of $5,000,000 plus
cumulative deficiencies 
13in such deposits for prior months, and an
additional 
14$8,000,000 shall be deposited in the Illinois Sports 
15Facilities
Fund and credited to the Advance Account each 
16fiscal year by making monthly
deposits in the amount of 1/8 of 
17$8,000,000 plus any cumulative deficiencies
in such deposits 
18for prior months; provided, that for fiscal years ending
after 
19June 30, 2001, the amount to be so deposited into the Illinois

20Sports Facilities Fund and credited to the Advance Account 
21each fiscal year
shall be increased from $8,000,000 to the 
22then applicable Advance Amount and
the required monthly 
23deposits beginning with July 2001 shall be in the amount
of 1/8 
24of the then applicable Advance Amount plus any cumulative 
25deficiencies
in those deposits for prior months. (The deposits 
26of the additional $8,000,000
or the then applicable Advance 
 
 
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1Amount, as applicable,
during each fiscal year shall be 
2treated as advances
of funds to the Illinois Sports Facilities 
3Authority for its corporate
purposes to the extent paid to the 
4Authority or its trustee and shall be
repaid into the General 
5Revenue Fund in the State Treasury by the State
Treasurer on 
6behalf of the Authority pursuant to Section 19 of the Illinois

7Sports Facilities Authority Act, as amended. If in any fiscal 
8year the full
amount of the then applicable Advance Amount
is 
9not repaid into the General Revenue Fund, then the deficiency 
10shall be paid
from the amount in the Local Government 
11Distributive Fund that would otherwise
be allocated to the 
12City of Chicago under the State Revenue Sharing Act.)

13 For purposes of the foregoing paragraph, the term "Advance 
14Amount"
means, for fiscal year 2002, $22,179,000, and for 
15subsequent fiscal years
through fiscal year 2033 2032, 
16105.615% of the Advance Amount for the immediately
preceding 
17fiscal year, rounded up to the nearest $1,000.

18 Of the remaining 60% of the amount of total net proceeds 
19prior to August 1, 2011 from the tax
imposed by subsection (a) 
20of Section 3 after all required deposits in the
Illinois 
21Sports Facilities Fund, the amount equal to 8% of the net 
22revenue
realized from this Act plus an amount equal to
8% of 
23the net revenue realized from any tax imposed under Section 
244.05 of the
Chicago World's Fair-1992 Authority Act during the 
25preceding month shall be
deposited in the Local Tourism Fund 
26each month for purposes authorized by
Section 605-705 of the 
 
 
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1Department of Commerce and Economic Opportunity Law (20 ILCS 
2605/605-705). Of the remaining 60% of the amount of total net 
3proceeds beginning on August 1, 2011 from the tax imposed by 
4subsection (a) of Section 3 after all required deposits in the 
5Illinois Sports Facilities Fund, an amount equal to 8% of the 
6net revenue realized from this Act plus an amount equal to 8% 
7of the net revenue realized from any tax imposed under Section 
84.05 of the Chicago World's Fair-1992 Authority Act during the 
9preceding month shall be deposited as follows: 18% of such 
10amount shall be deposited into the Chicago Travel Industry 
11Promotion Fund for the purposes described in subsection (n) of 
12Section 5 of the Metropolitan Pier and Exposition Authority 
13Act and the remaining 82% of such amount shall be deposited 
14into the Local Tourism Fund each month for purposes authorized 
15by Section 605-705 of the Department of Commerce and Economic 
16Opportunity Law. Beginning on August 1, 1999 and ending on 
17July 31, 2011, an amount equal to 4.5% of the net revenue

18realized from the Hotel Operators' Occupation Tax Act during 
19the preceding
month shall be deposited into the International 
20Tourism Fund for the purposes
authorized in Section 605-707 of 
21the Department of Commerce
and Economic Opportunity Law. 
22Beginning on August 1, 2011, an amount equal to 4.5% of the net 
23revenue realized from this Act during the preceding month 
24shall be deposited as follows: 55% of such amount shall be 
25deposited into the Chicago Travel Industry Promotion Fund for 
26the purposes described in subsection (n) of Section 5 of the 
 
 
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1Metropolitan Pier and Exposition Authority Act and the 
2remaining 45% of such amount deposited into the International 
3Tourism Fund for the purposes authorized in Section 605-707 of 
4the Department of Commerce and Economic Opportunity Law. "Net

5revenue realized for a month" means the revenue collected by 
6the State under
that Act during the previous month less the 
7amount paid out during that same
month as refunds to taxpayers 
8for overpayment of liability under that Act.

9 After making all these deposits, all other proceeds of the 
10tax imposed under
subsection (a) of Section 3 shall be 
11deposited in the Tourism Promotion Fund in
the State Treasury. 
12All moneys received by the Department from the additional
tax 
13imposed under subsection (b) of Section 3 shall be deposited 
14into the Build
Illinois Fund in the State Treasury.

15 The Department may, upon separate written notice to a 
16taxpayer, require
the taxpayer to prepare and file with the 
17Department on a form prescribed
by the Department within not 
18less than 60 days after receipt of the notice
an annual 
19information return for the tax year specified in the notice.

20Such annual return to the Department shall include a statement 
21of gross
receipts as shown by the operator's last State income 
22tax return. If the
total receipts of the business as reported 
23in the State income tax return
do not agree with the gross 
24receipts reported to the Department for the
same period, the 
25operator shall attach to his annual information return a

26schedule showing a reconciliation of the 2 amounts and the 
 
 
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1reasons for the
difference. The operator's annual information 
2return to the Department
shall also disclose pay roll 
3information of the operator's business during
the year covered 
4by such return and any additional reasonable information
which 
5the Department deems would be helpful in determining the 
6accuracy of
the monthly, quarterly or annual tax returns by 
7such operator as
hereinbefore provided for in this Section.

8 If the annual information return required by this Section 
9is not filed
when and as required the taxpayer shall be liable 
10for a penalty in an
amount determined in accordance with 
11Section 3-4 of the Uniform Penalty and
Interest Act until such 
12return is filed as required, the penalty to be
assessed and 
13collected in the same manner as any other penalty provided
for 
14in this Act.

15 The chief executive officer, proprietor, owner or highest 
16ranking manager
shall sign the annual return to certify the 
17accuracy of the information
contained therein. Any person who 
18willfully signs the annual return containing
false or 
19inaccurate information shall be guilty of perjury and punished

20accordingly. The annual return form prescribed by the 
21Department shall
include a warning that the person signing the 
22return may be liable for perjury.

23 The foregoing portion of this Section concerning the 
24filing of an annual
information return shall not apply to an 
25operator who is not required to
file an income tax return with 
26the United States Government.

 
 
10200SB2017ham002- 314 -LRB102 16155 JWD 27453 a


1(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)


2 Section 6-15. The Illinois Sports Facilities Authority Act 
3is amended by changing Section 13 as follows:




4 (70 ILCS 3205/13) (from Ch. 85, par. 6013)



5 Sec. 13. Bonds and notes. 

6 (A) (1) The Authority may at any time and
from time to time 
7issue bonds and notes for any corporate purpose,
including the 
8establishment of reserves and the payment of interest and

9costs of issuance. In this Act the term "bonds" includes notes 
10of any
kind, interim certificates, refunding bonds, or any 
11other evidence of
obligation for borrowed money issued under 
12this Section 13. Bonds may be
issued in one or more series and 
13may be payable and secured either on a
parity with or 
14separately from other bonds.

15 (2) The bonds of any issue shall be payable solely from all 
16or any part
of the property or
revenues of the Authority, 
17including, without limitation:


18  (i) Rents, rates, fees, charges or other revenues 
19 payable
to or any receipts of the Authority, including 
20 amounts which are deposited
pursuant to the Act with a 
21 trustee for bondholders;


22  (ii) Payments by financial institutions, insurance

23 companies, or others
pursuant to letters or lines of 
24 credit, policies of insurance, or purchase
agreements;


 
 
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1  (iii) Investment earnings from funds or accounts 
2 maintained
pursuant to
a bond resolution or trust 
3 agreement; and


4  (iv) Proceeds of refunding bonds.

5 (3) Bonds may be authorized by a resolution of the 
6Authority and may
be secured by a trust agreement by and 
7between the Authority and a
corporate trustee or trustees, 
8which may be any trust company or bank
having the powers of a 
9trust company within or without the State. Bonds may:


10  (i) Mature at a time or times, whether as serial bonds 
11 or as
term bonds
or both, not exceeding 40 years from their 
12 respective dates of issue;


13  (ii) Notwithstanding the provision of "An Act to 
14 authorize
public
corporations to issue bonds, other 
15 evidences of indebtedness and tax
anticipation warrants 
16 subject to interest rate limitations set forth
therein", 
17 approved May 26, 1970, as now or hereafter amended, or any 
18 other
provision of law, bear interest at any fixed or 
19 variable rate or rates
determined by the method provided 
20 in the resolution or trust agreement;


21  (iii) Be payable at a time or times, in the 
22 denominations
and form,
either coupon or registered or 
23 both, and carry the registration and
privileges as to 
24 exchange, transfer or conversion and for the
replacement 
25 of mutilated, lost, or destroyed bonds as the resolution 
26 or
trust agreement may provide;


 
 
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1  (iv) Be payable in lawful money of the United States 
2 at a
designated place;


3  (v) Be subject to the terms of purchase, payment, 
4 redemption,
refunding
or refinancing that the resolution 
5 or trust agreement provides;


6  (vi) Be executed by the manual or facsimile signatures 
7 of
the officers
of the Authority designated by the 
8 Authority which signatures shall be
valid at delivery even 
9 for one who has ceased to hold office; and


10  (vii) Be sold in the manner and upon the terms 
11 determined
by
the Authority.

12 (B) Any resolution or trust agreement may contain 
13provisions which shall
be a part of the contract with the 
14holders of the bonds as to:


15  (1) Pledging, assigning or directing the use, 
16 investment, or disposition
of all or any part of the 
17 revenues of the Authority or proceeds or benefits
of any 
18 contract
including, without limit, any management 
19 agreement or assistance agreement
and
conveying or 
20 otherwise securing any property or property rights;


21  (2) The setting aside of loan funding deposits, debt 
22 service reserves,
capitalized interest accounts, 
23 replacement or operating reserves, cost
of issuance 
24 accounts and sinking funds,
and the regulation, 
25 investment, and disposition thereof;


26  (3) Limitations on the purposes to which or the 
 
 
10200SB2017ham002- 317 -LRB102 16155 JWD 27453 a


1 investments in which the
proceeds of sale of any issue of 
2 bonds or the Authority's revenues and
receipts may be 
3 applied or made;


4  (4) Limitations on the issue of additional bonds, the 
5 terms upon which
additional bonds may be issued and 
6 secured, the terms upon which additional
bonds may rank on 
7 a parity with, or be subordinate or superior to, other 
8 bonds;


9  (5) The refunding, advance refunding or refinancing of 
10 outstanding bonds;


11  (6) The procedure, if any, by which the terms of any 
12 contract with
bondholders may be altered or amended and 
13 the amount of bonds and holders
of which must consent 
14 thereto, and the manner in which consent shall be given;


15  (7) Defining the acts or omissions which shall 
16 constitute a default in
the duties of the Authority to 
17 holders of bonds and providing the rights or
remedies of 
18 such holders in the event of a default which may include

19 provisions restricting individual right of action by 
20 bondholders;


21  (8) Providing for guarantees, pledges of property, 
22 letters of credit, or
other security, or insurance for the 
23 benefit of bondholders; and


24  (9) Any other matter relating to the bonds which the 
25 Authority determines
appropriate.

26 (C) No member of the Authority nor any person executing 
 
 
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1the bonds shall
be liable personally on the bonds or subject to 
2any personal liability by
reason of the issuance of the bonds.

3 (D) The Authority may enter into agreements with agents, 
4banks,
insurers, or others for the purpose of enhancing the 
5marketability of or
security for its bonds.

6 (E) (1) A pledge by the Authority of revenues and receipts 
7as security
for an issue of bonds or for the performance of its 
8obligations under any
management agreement or assistance 
9agreement shall be valid and binding
from
the time when the 
10pledge is made.

11 (2) The revenues and receipts pledged shall immediately be 
12subject
to the lien of the pledge without any physical 
13delivery or further act, and
the lien of any pledge shall be 
14valid and binding against any person having
any claim of any 
15kind in tort, contract or otherwise against the Authority,

16irrespective of whether the person has notice.

17 (3) No resolution, trust agreement, management agreement 
18or assistance
agreement or any financing statement, 
19continuation statement, or other
instrument adopted or entered 
20into by the Authority need be filed or recorded
in any public 
21record other than the records of the Authority in order to

22perfect the lien against third persons, regardless of any 
23contrary provision of
law.

24 (F) The Authority may issue bonds to refund, advance 
25refund or
refinance any of its bonds then outstanding, 
26including the payment of any
redemption premium and any 
 
 
10200SB2017ham002- 319 -LRB102 16155 JWD 27453 a


1interest accrued or to accrue to the earliest or
any 
2subsequent date of redemption, purchase or maturity of the 
3bonds.
Refunding or advance refunding bonds may be
issued for 
4the public purposes of realizing savings in the effective 
5costs
of debt service, directly or through a debt 
6restructuring, for alleviating
impending or actual default, or 
7for paying principal of, redemption
premium, if any, and 
8interest on bonds as they mature or are subject to
redemption, 
9and may be issued in one or more series in an
amount in excess 
10of that of the bonds to be refunded.

11 (G) At no time shall the total outstanding bonds and notes 
12of the
Authority issued under this Section 13 exceed (i)

13$150,000,000 in connection with facilities owned by the 
14Authority or in connection with other authorized corporate 
15purposes of the Authority and (ii)
$399,000,000 in connection 
16with facilities owned by a governmental owner other
than the 
17Authority; however, the limit on the total outstanding bond 
18and notes set forth in this sentence shall not apply to any 
19refunding or restructuring bonds issued by the Authority on 
20and after the effective date of this amendatory Act of the 
21102nd General Assembly but prior to December 31, 2024. Bonds

22which are being paid or retired by issuance, sale or
delivery 
23of bonds or notes, and bonds or notes for which sufficient 
24funds
have been deposited with the paying agent or trustee to 
25provide for payment of
principal and interest thereon, and any 
26redemption premium, as provided in
the authorizing resolution, 
 
 
10200SB2017ham002- 320 -LRB102 16155 JWD 27453 a


1shall not be considered outstanding for the
purposes of this 
2paragraph.

3 (H) The bonds and notes of the Authority shall not be 
4indebtedness of
the City of Chicago, of the State, or of any 
5political subdivision of the
State other than the Authority. 
6The bonds and notes of the Authority are
not general 
7obligations of the State of Illinois or the City of Chicago, or

8of any other political subdivision of the State other than the 
9Authority,
and are not secured by a pledge of the full faith 
10and credit of the State
of Illinois or the City of Chicago, or 
11of any other political subdivision of
the State other than the 
12Authority, and the holders of bonds and notes of
the Authority 
13may not require the levy or imposition by the State or the
City 
14of Chicago, or any other political subdivision of the State 
15other than
the Authority, of any taxes or, except as provided 
16in this Act, the
application of revenues or funds of the State 
17of Illinois or the City of
Chicago or any other political 
18subdivision of the State other than the
Authority to the

19payment of bonds and notes of the Authority.

20 (I) In order to provide for the payment of debt service 
21requirements
(including amounts for reserve funds and to pay 
22the costs of credit
enhancements) on bonds issued pursuant to 
23this Act, the Authority may
provide in any trust agreement 
24securing such bonds for a pledge and
assignment of its right to 
25all amounts to be received from the Illinois
Sports Facilities 
26Fund and for a pledge and assignment (subject to the
terms of 
 
 
10200SB2017ham002- 321 -LRB102 16155 JWD 27453 a


1any management agreement or assistance agreement) of all taxes 
2and
other amounts to be
received under Section 19 of this Act 
3and may further provide by written
notice to the State 
4Treasurer and State Comptroller
(which notice shall constitute 
5a direction to those officers) for a direct
payment of these 
6amounts to the trustee for its bondholders. 

7 (J) The State of Illinois pledges to and agrees with the 
8holders of
the bonds and notes of the Authority issued 
9pursuant to this Act that the
State will not limit or alter the 
10rights and powers vested in the Authority
by this Act so as to 
11impair the terms of any contract made by the Authority
with 
12such holders or in any way impair the rights and remedies of 
13such
holders until such bonds and notes, together with 
14interest thereon, with
interest on any unpaid installments of 
15interest, and all costs and expenses
in connection with any 
16action or proceedings by or on behalf of such
holders, are 
17fully met and discharged. In addition, the State pledges to

18and agrees with the holders of the bonds and notes of the 
19Authority issued
pursuant to this Act that the State will not 
20limit or alter the basis on
which State funds are to be 
21allocated, deposited and paid to the Authority
as provided in 
22this Act, or the use of such funds, so as to impair the
terms 
23of any such contract. The Authority is authorized to include 
24these
pledges and agreements of the State in any contract with 
25the holders of
bonds or notes issued pursuant to this Section. 
26Nothing in this amendatory Act of the 102nd General Assembly 
 
 
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1is intended to limit or alter the rights and powers of the 
2Authority so as to impair the terms of any contract made by the 
3Authority with the holders of the bonds and notes of the 
4Authority issued pursuant to this Act. 

5(Source: P.A. 91-935, eff. 6-1-01.)


6
ARTICLE 7.  LAW ENFORCEMENT TRAINING


7 Section 7-5. The Illinois Motor Vehicle Theft Prevention 
8and Insurance Verification Act is amended by adding Section 
98.6 as follows:

10 (20 ILCS 4005/8.6 new)
11 Sec. 8.6. State Police Training and Academy Fund; Law 
12Enforcement Training Fund. Before April 1 of each year, each 
13insurer engaged in writing private passenger motor vehicle 
14insurance coverage that is included in Class 2 and Class 3 of 
15Section 4 of the Illinois Insurance Code, as a condition of its 
16authority to transact business in this State, shall collect 
17and remit to the Department of Insurance an amount equal to $4, 
18or a lesser amount determined by the Illinois Law Enforcement 
19Training Board by rule, multiplied by the insurer's total 
20earned car years of private passenger motor vehicle insurance 
21policies providing physical damage insurance coverage written 
22in this State during the preceding calendar year. Of the 
23amounts collected under this Section, the Department of 
 
 
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1Insurance shall deposit 10% into the State Police Training and 
2Academy Fund and 90% into the Law Enforcement Training Fund.

3 Section 7-10. The State Finance Act is amended by adding 
4Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:

5 (30 ILCS 105/5.935 new)
6 Sec. 5.935. The State Police Training and Academy Fund.

7 (30 ILCS 105/5.936 new)
8 Sec. 5.936. The Law Enforcement Training Fund.

9 (30 ILCS 105/6z-125 new)
10 Sec. 6z-125. State Police Training and Academy Fund. The 
11State Police Training and Academy Fund is hereby created as a 
12special fund in the State treasury. Moneys in the Fund shall 
13consist of: (i) 10% of the revenue from increasing the 
14insurance producer license fees, as provided under subsection 
15(a-5) of Section 500-135 of the Illinois Insurance Code; and 
16(ii) 10% of the moneys collected from auto insurance policy 
17fees under Section 8.6 of the Illinois Motor Vehicle Theft 
18Prevention and Insurance Verification Act. This Fund shall be 
19used by the Illinois State Police to fund training and other 
20State Police institutions, including, but not limited to, 
21forensic laboratories.

 
 
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1 (30 ILCS 105/6z-126 new)
2 Sec. 6z-126. Law Enforcement Training Fund. The Law 
3Enforcement Training Fund is hereby created as a special fund 
4in the State treasury. Moneys in the Fund shall consist of: (i) 
590% of the revenue from increasing the insurance producer 
6license fees, as provided under subsection (a-5) of Section 
7500-135 of the Illinois Insurance Code; and (ii) 90% of the 
8moneys collected from auto insurance policy fees under Section 
98.6 of the Illinois Motor Vehicle Theft Prevention and 
10Insurance Verification Act. This Fund shall be used by the 
11Illinois Law Enforcement Training and Standards Board to fund 
12law enforcement certification compliance and the development 
13and provision of basic courses by Board-approved academics, 
14and in-service courses by approved academies.

15 Section 7-15. The Illinois Insurance Code is amended by 
16changing Section 500-135 as follows:




17 (215 ILCS 5/500-135)


18 (Section scheduled to be repealed on January 1, 2027)

19 Sec. 500-135. Fees. 

20 (a) The fees required by this Article are as follows:

21  (1) a fee of $215 $180 for a person who is a resident 
22 of Illinois, and $380 $250
for a person who is not a 
23 resident of Illinois, payable once every 2
years for an 
24 insurance
producer
license;

 
 
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1  (2) a fee of $50 for the issuance of a temporary 
2 insurance
producer
license;

3  (3) a fee of $150 payable once every 2 years for a 
4 business
entity;

5  (4) an annual $50 fee for a limited
line producer 
6 license issued under items (1)
through (8) of subsection 
7 (a) of Section 500-100;

8  (5) a $50 application fee for the processing of a 
9 request to
take the
written
examination for an insurance 
10 producer license;

11  (6) an annual registration fee of $1,000 for 
12 registration of
an
education provider;

13  (7) a certification fee of $50 for each certified

14 pre-licensing or
continuing
education course and an annual 
15 fee of $20 for renewing the
certification of
each such

16 course;

17  (8) a fee of $215 $180 for a person who is a resident 
18 of Illinois, and $380 $250
for a person who is not a 
19 resident of Illinois, payable once every 2
years for a car 
20 rental
limited line
license;

21  (9) a fee of $200 payable once every 2 years for a 
22 limited
lines license
other
than the licenses issued under 
23 items (1) through (8) of subsection (a) of
Section

24 500-100, a
car rental limited line license, or a 
25 self-service storage facility limited
line license;

26  (10) a fee of $50 payable once every 2 years for a 
 
 
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1 self-service storage
facility limited line license.

2 (a-5) Beginning on July 1, 2021, an amount equal to the 
3additional amount of revenue collected under paragraphs (1) 
4and (8) of subsection (a) as a result of the increase in the 
5fees under this amendatory Act of the 102nd General Assembly 
6shall be transferred annually, with 10% of that amount paid 
7into the State Police Training and Academy Fund and 90% of that 
8amount paid into the Law Enforcement Training Fund. 
9 (b) Except as otherwise provided, all
fees paid to and 
10collected by the Director under
this Section shall be paid 
11promptly after receipt thereof, together with a
detailed 
12statement of
such fees, into a special fund in the State 
13Treasury to be known as the
Insurance Producer
Administration 
14Fund. The moneys deposited into the Insurance Producer

15Administration Fund
may be used only for payment of the 
16expenses of the Department in the
execution,
administration, 
17and enforcement of the insurance laws of this State, and shall

18be appropriated as
otherwise provided by law for the payment 
19of those expenses with first priority
being any
expenses 
20incident to or associated with the administration and 
21enforcement of
this Article.

22(Source: P.A. 98-159, eff. 8-2-13.)


23
ARTICLE 8.  INVEST IN KIDS


24 Section 8-5. The Illinois Administrative Procedure Act is 
 
 
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1amended by adding Section 5-45.13 as follows:

2 (5 ILCS 100/5-45.13 new)
3 Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To 
4provide for the expeditious and timely implementation of the 
5changes made to Sections 5 and 10 of, and the addition of 
6Section 7.5 to, the Invest in Kids Act by this amendatory Act 
7of the 102nd General Assembly, emergency rules implementing 
8the changes made to Sections 5 and 10 of, and the addition of 
9Section 7.5 to, the Invest in Kids Act by this amendatory Act 
10of the 102nd General Assembly may be adopted by the Department 
11of Revenue in accordance with Section 5-45. The adoption of 
12emergency rules authorized by Section 5-45 and this Section is 
13deemed to be necessary for the public interest, safety, and 
14welfare.
15 This Section is repealed one year after the effective date 
16of this amendatory Act of the 102nd General Assembly.

17 Section 8-10. The Invest in Kids Act is amended by 
18changing Sections 5, 10, and 65 and by adding Section 7.5 as 
19follows:

20 (35 ILCS 40/5)
21 (Section scheduled to be repealed on January 1, 2024)

22 Sec. 5. Definitions. As used in this Act:
23 "Authorized contribution" means the contribution amount 
 
 
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1that is listed on the contribution authorization certificate 
2issued to the taxpayer.

3 "Board" means the State Board of Education.

4 "Contribution" means a donation made by the taxpayer 
5during the taxable year for providing scholarships as provided 
6in this Act.
7 "Custodian" means, with respect to eligible students, an 
8Illinois resident who is a parent or legal guardian of the 
9eligible student or students.

10 "Department" means the Department of Revenue.
11 "Eligible student" means a child who:

12  (1) is a member of a household whose federal adjusted 
13 gross income the year before he or she
initially receives 
14 a scholarship under this program, as determined by the 
15 Department, does not exceed 300% of the federal poverty

16 level and, once the child receives a scholarship, does not 
17 exceed 400% of the federal poverty
level;

18  (2) is eligible to attend a public elementary school 
19 or high school in Illinois in the semester immediately 
20 preceding the semester for which he or she first receives 
21 a scholarship or is
starting school in Illinois for the 
22 first time when he or she first receives a scholarship; 
23 and

24  (3) resides in Illinois while receiving a scholarship.
25 "Family member" means a parent, child, or sibling, whether 
26by whole blood, half blood, or adoption; spouse; or stepchild.
 
 
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1 "Focus district" means a school district which has a 
2school that is either (i) a school that has one or more 
3subgroups in which the average student performance is at or 
4below the State average for the lowest 10% of student 
5performance in that subgroup or (ii) a school with an average 
6graduation rate of less than 60% and not identified for 
7priority.

8 "Jointly administered CTE program" means a program or set 
9of programs within a non-public school located in Illinois, as 
10determined by the State Board of Education pursuant to Section 
117.5 of this Act. 
12 "Necessary costs and fees" includes the customary charge 
13for instruction and use of facilities in general
and the 
14additional fixed fees charged for specified purposes that are 
15required generally of non-scholarship recipients for each 
16academic period for which the scholarship applicant actually 
17enrolls, including costs associated with student assessments, 
18but does not
include fees payable only once and other 
19contingent deposits that are refundable in whole or in part. 
20The Board may prescribe, by rules consistent with this Act, 
21detailed provisions concerning the computation of necessary 
22costs and fees.

23 "Scholarship granting organization" means an entity that:

24  (1) is exempt from taxation under Section 501(c)(3) of 
25 the Internal Revenue Code;

26  (2) uses at least 95% of the qualified contributions 
 
 
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1 received during a taxable year for scholarships;

2  (3) provides scholarships to students according to the 
3 guidelines of this Act;

4  (4) deposits and holds qualified contributions and any 
5 income derived from qualified contributions
in an account 
6 that is separate from the organization's operating fund or 
7 other funds until such qualified contributions or income 
8 are withdrawn for use; and

9  (5) is approved to issue certificates of receipt.

10 "Technical academy" means a non-public school located in 
11Illinois that: (1) registers with the Board pursuant to 
12Section 2-3.25 of the School Code; and (2) operates or will 
13operate a jointly administered CTE program as the primary 
14focus of the school. To maintain its status as a technical 
15academy, the non-public school must obtain recognition from 
16the Board pursuant to Section 2-3.25o of the School Code 
17within 2 calendar years of its registration with the Board. 
18 "Qualified contribution" means the authorized contribution 
19made by a taxpayer to a scholarship granting organization for 
20which the taxpayer has received a certificate of receipt from 
21such organization.

22 "Qualified school" means a non-public school located in 
23Illinois and recognized by the Board pursuant to Section 
242-3.25o of the School Code.

25 "Scholarship" means an educational scholarship awarded to 
26an eligible student to attend a qualified school
of their 
 
 
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1custodians' choice in an amount not exceeding the necessary 
2costs and fees to attend that school.

3 "Taxpayer" means any individual, corporation, partnership, 
4trust, or other entity subject to the Illinois income tax. For 
5the purposes of this Act, 2 individuals filing a joint return 
6shall be considered one taxpayer.

7(Source: P.A. 100-465, eff. 8-31-17.)

8 (35 ILCS 40/7.5 new)
9 Sec. 7.5. Determination of jointly-administered CTE 
10programs.
11 (a) Upon its own motion, or upon petition from a qualified 
12school or technical academy, the State Board of Education 
13shall determine whether a program or set of programs offered 
14or proposed by a qualified school or technical academy 
15provides coursework and training in career and technical 
16education pathways aligned to industry-recognized 
17certifications and credentials. The State Board of Education 
18shall make that determination based upon whether the 
19industry-recognized certifications or credentials that are the 
20focus of a qualified school or technical academy's coursework 
21and training program or set of programs (i) are associated 
22with an occupation determined to fall under the LEADING or 
23EMERGING priority sectors as determined through Illinois' 
24Workforce Innovation and Opportunity Act Unified State Plan 
25and (ii) provide wages that are at least 70% of the average 
 
 
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1annual wage in the State, as determined by the United States 
2Bureau of Labor Statistics. 
3 (b) The State Board of Education shall publish a list of 
4approved jointly administered CTE programs on its website and 
5otherwise make that list available to the public. A qualified 
6school or technical academy may petition the State Board of 
7Education to obtain a determination that a proposed program or 
8set of programs that it seeks to offer qualifies as a jointly 
9administered CTE program under subsection (a) of this Section. 
10A petitioner shall file one original petition in the form 
11provided by the State Board of Education and in the manner 
12specified by the State Board of Education. The petitioner may 
13withdraw his or her petition by submitting a written statement 
14to the State Board of Education indicating withdrawal. The 
15State Board of Education shall approve or deny a petition 
16within 180 days of its submission and, upon approval, shall 
17proceed to add the program or set of programs to the list of 
18approved jointly administered CTE programs. The approval or 
19denial of any petition is a final decision of the Board, 
20subject to judicial review under the Administrative Review 
21Law. Jurisdiction and venue are vested in the circuit court. 
22 (c) The State Board of Education shall evaluate the 
23approved jointly administered CTE programs under this Section 
24once every 5 years. At this time, the State Board of Education 
25shall determine whether these programs continue to meet the 
26requirements set forth in subsection (a) of this Section. 

 
 
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1 (35 ILCS 40/10)
2 (Section scheduled to be repealed on January 1, 2024)

3 Sec. 10. Credit awards. 
4 (a) The Department shall award credits against the tax 
5imposed under subsections (a) and (b) of Section 201 of the 
6Illinois Income Tax Act to taxpayers who make qualified 
7contributions. For contributions made under this Act, the 
8credit shall be equal to 75% of the total amount of
qualified 
9contributions made by the taxpayer during a taxable year, not 
10to exceed a credit of $1,000,000 per taxpayer.

11 (b) The aggregate amount of all credits the Department may 
12award under this Act in any calendar year may not exceed 
13$75,000,000. 
14 (c) Contributions made by corporations (including 
15Subchapter S corporations), partnerships, and trusts under 
16this Act may not be directed to a particular subset of schools, 
17a particular school, a particular group of students, or a 
18particular student.
Contributions made by individuals under 
19this Act may be directed to a particular subset of schools or a 
20particular school but may not be directed to a particular 
21group of students or a particular student.
22 (d) No credit shall be taken under this Act for any 
23qualified contribution for which the taxpayer claims a federal 
24income tax deduction.
25 (e) Credits shall be awarded in a manner, as determined by 
 
 
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1the Department, that is geographically proportionate to 
2enrollment in recognized non-public schools in Illinois. If 
3the cap on the aggregate credits that may be awarded by the 
4Department is not reached by June 1 of a given year, the 
5Department shall award remaining credits on a first-come, 
6first-served basis, without regard to the limitation of this 
7subsection.

8 (f) Credits awarded for donations made to a technical 
9academy shall be awarded without regard to subsection (e), but 
10shall not exceed 15% of the annual statewide program cap. For 
11the purposes of this subsection, "technical academy" means a 
12technical academy that is registered with the Board within 30 
13days after the effective date of this amendatory Act of the 
14102nd General Assembly. 
15(Source: P.A. 100-465, eff. 8-31-17.)

16 (35 ILCS 40/65)
17 (Section scheduled to be repealed on January 1, 2024)

18 Sec. 65. Credit period; repeal. 
19 (a) A taxpayer may take a credit under this Act for tax 
20years beginning on or after January 1, 2018 and ending before 
21January 1, 2024 2023. A taxpayer may not take a credit pursuant 
22to this Act for tax years beginning on or after January 1, 2024 
232023.

24 (b) This Act is repealed on January 1, 2025 2024.


25(Source: P.A. 100-465, eff. 8-31-17.)


 
 
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1
ARTICLE 9.  STATE TREASURER'S CAPITAL FUND


2 Section 9-5. The State Treasurer Act is amended by 
3changing Section 35 as follows:

4 (15 ILCS 505/35)
5 Sec. 35. State Treasurer may purchase real property.
6 (a) Subject to the provisions of the Public Contract Fraud 
7Act, the State Treasurer, on behalf of the State of Illinois, 
8is authorized during State fiscal years 2019 and 2020 to 
9acquire real property located in the City of Springfield, 
10Illinois which the State Treasurer deems necessary to properly 
11carry out the powers and duties vested in him or her. Real 
12property acquired under this Section may be acquired subject 
13to any third party interests in the property that do not 
14prevent the State Treasurer from exercising the intended 
15beneficial use of such property.
16 (b) Subject to the provisions of the Treasurer's 
17Procurement Rules, which shall be substantially in accordance 
18with the requirements of the Illinois Procurement Code, the 
19State Treasurer may:
20  (1) enter into contracts relating to construction, 
21 reconstruction or renovation projects for any such 
22 buildings or lands acquired pursuant to subsection 
23 paragraph (a); and
 
 
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1  (2) equip, lease, operate and maintain those grounds, 
2 buildings and facilities as may be appropriate to carry 
3 out his or her statutory purposes and duties.
4 (c) The State Treasurer may enter into agreements with any 
5person with respect to the use and occupancy of the grounds, 
6buildings, and facilities of the State Treasurer, including 
7concession, license, and lease agreements on terms and 
8conditions as the State Treasurer determines and in accordance 
9with the procurement processes for the Office of the State 
10Treasurer, which shall be substantially in accordance with the 
11requirements of the Illinois Procurement Code.
12 (d) The exercise of the authority vested in the Treasurer 
13by this Section is subject to the appropriation of the 
14necessary funds.

15 (e) State Treasurer's Capital Fund.
16  (1) The State Treasurer's Capital Fund is created as a 
17 trust fund in the State treasury. Moneys in the Fund shall 
18 be utilized by the State Treasurer in the exercise of the 
19 authority vested in the Treasurer by subsection (b) of 
20 this Section. All interest earned by the investment or 
21 deposit of moneys accumulated in the Fund shall be 
22 deposited into the Fund.
23  (2) Moneys in the State Treasurer's Capital Fund are 
24 subject to appropriation by the General Assembly.
25  (3) The State Treasurer may transfer amounts from the 
26 State Treasurer's Administrative Fund and from the 
 
 
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1 Unclaimed Property Trust Fund to the State Treasurer's 
2 Capital Fund. In no fiscal year may the total of such 
3 transfers exceed $250,000. The State Treasurer may accept 
4 gifts, grants, donations, federal funds, or other revenues 
5 or transfers for deposit into the State Treasurer's 
6 Capital Fund.
7  (4) After the effective date of this amendatory Act of 
8 the 102nd General Assembly and prior to July 1, 2022 the 
9 State Treasurer and State Comptroller shall transfer from 
10 the CDB Special Projects Fund to the State Treasurer's 
11 Capital Fund an amount equal to the unexpended balance of 
12 funds transferred by the State Treasurer to the CDB 
13 Special Projects Fund in 2019 and 2020 pursuant to an 
14 intergovernmental agreement between the State Treasurer 
15 and the Capital Development Board. 
16(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)

17 Section 9-10. The State Finance Act is amended by adding 
18Section 5.940 as follows:

19 (30 ILCS 105/5.940 new)
20 Sec. 5.940. The State Treasurer's Capital Fund.

21
ARTICLE 10.  AMENDATORY PROVISIONS


22 Section 10-5. The Illinois Administrative Procedure Act is 
 
 
10200SB2017ham002- 338 -LRB102 16155 JWD 27453 a


1amended by adding Section 5-45.12 as follows:

2 (5 ILCS 100/5-45.12 new)
3 Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine 
4Incentive Public Health Promotion. To provide for the 
5expeditious and timely implementation of the Coronavirus 
6Vaccine Incentive Public Health Promotion authorized by this 
7amendatory Act of the 102nd General Assembly in Section 21.14 
8of the Illinois Lottery Law and Section 2310-628 of the 
9Department of Public Health Powers and Duties Law, emergency 
10rules implementing the public health promotion may be adopted 
11by the Department of the Lottery and the Department of Public 
12Health in accordance with Section 5-45. The adoption of 
13emergency rules authorized by Section 5-45 and this Section is 
14deemed to be necessary for the public interest, safety, and 
15welfare.
16 This Section is repealed one year after the effective date 
17of this amendatory Act of the 102nd General Assembly.

18 Section 10-10. The Department of Commerce and Economic 
19Opportunity Law of the
Civil Administrative Code of Illinois 
20is amended by changing Section 605-415 and by adding Sections 
21605-418 and 605-1065 as follows:




22 (20 ILCS 605/605-415)



23 Sec. 605-415. Job Training and Economic Development Grant 
 
 
10200SB2017ham002- 339 -LRB102 16155 JWD 27453 a


1Program. 

2 (a) Legislative findings. The General Assembly finds that:


3  (1) Despite the large number of unemployed job 
4 seekers, many employers
are having difficulty matching the 
5 skills they require with the skills of
workers; a similar 
6 problem exists in industries where overall employment
may 
7 not be expanding but there is an acute need for skilled 
8 workers in
particular occupations.


9  (2) The State of Illinois should foster local economic 
10 development by
linking the job training of unemployed 
11 disadvantaged citizens with the
workforce needs of local 
12 business and industry.


13  (3) Employers often need assistance in developing 
14 training resources
that will provide work opportunities 
15 for individuals that are under-represented and or have 
16 barriers to participating in the workforce disadvantaged 
17 populations.

18 (b) Definitions. As used in this Section:

19 "Eligible Entities" means employers, private nonprofit 
20organizations (which may include a faith-based organization) 
21federal Workforce Innovation and Opportunity Act (WIOA) 
22administrative entities, Community Action Agencies, industry 
23associations, and public or private educational institutions, 
24that have demonstrated expertise and effectiveness in 
25administering workforce development programs.
26 "Target population" means persons who are unemployed, 
 
 
10200SB2017ham002- 340 -LRB102 16155 JWD 27453 a


1under-employed, or under-represented that have one or more 
2barriers to employment as defined for "individual with a 
3barrier to employment" in the federal Workforce Innovation and 
4Opportunity Act ("WIOA"), 29 U.S.C. 3102(24).
5 "Eligible Training Provider" means an organization, such 
6as a public or private college or university, an industry 
7association, registered apprenticeship program or a 
8community-based organization that is approved to provide 
9training services by the appropriate accrediting body.
10 "Barrier Reduction Funding" means flexible funding through 
11a complementary grant agreement, contract, or budgetary line 
12to increase family stability and job retention by covering 
13accumulated emergency costs for basic needs, such as 
14housing-related expenses (rent, utilities, etc.), 
15transportation, child care, digital technology needs, 
16education needs, mental health services, substance abuse 
17services, income support, and work-related supplies that are 
18not typically covered by programmatic supportive services.
19 "Youth" means an individual aged 16-24 who faces one or 
20more barriers to education, training, and employment.
21 "Community based provider" means a not-for-profit 
22organization, with local
boards of directors, that directly 
23provides job training services.

24 "Disadvantaged persons" has the same meaning as in
Titles 
25II-A and II-C of the federal Job Training Partnership
Act.

26 "Training partners" means a community-based provider and 
 
 
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1one or more
employers who have established training and 
2placement linkages.

3 (c) The Job Training and Economic Development (JTED) Grant 
4Program may leverage funds from lump sum appropriations with 
5an aligning purpose and funds appropriated specifically for 
6the JTED program. Expenditures from an appropriation of funds 
7from the State CURE Fund shall be for purposes permitted by 
8Section 9901 of the American Rescue Plan Act of 2021, and all 
9related federal guidance. The Director shall make grants to 
10Eligible Entities as described in this section. The grants 
11shall be made to support the following:
12  (1) Creating customized training with employers to 
13 support, train, and employ individuals in the targeted 
14 population for this program including the unemployed, 
15 under-employed, or under-represented that have one or more 
16 barriers to employment.
17  (2) Coordinating partnerships between Eligible 
18 Entities, employers, and educational entities, to develop 
19 and operate regional or local strategies for in-demand 
20 industries identified in the Department's 5-year Economic 
21 Plan and the State's WIOA Unified Plan. These strategies 
22 must be part of a career pathway for demand occupations 
23 that result in certification or credentials for the 
24 targeted populations.
25  (3) Leveraging funding from a Barrier Reduction Fund 
26 to provide supportive services (e.g. transportation, child 
 
 
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1 care, mental health services, substance abuse services, 
2 and income support) for targeted populations including 
3 youth participants in workforce development programs to 
4 assist with a transition to post-secondary education or 
5 full-time employment and a career.
6  (4) Establishing policies for resource and service 
7 coordination and to provide funding for services that 
8 attempt to reduce employment barriers such as 
9 housing-related expenses (rent, utilities, etc.), child 
10 care, digital technology needs, counseling, relief from 
11 fines and fees, education needs, and work-related supplies 
12 that are not typically covered by programmatic supportive 
13 services.
14  (5) Developing work-based learning and subsidized (or 
15 "transitional") employment opportunities with employers, 
16 to support the target populations including youth that 
17 require on-the-job experience to gain employability 
18 skills, work history, and a network to enter the 
19 workforce.
20  (6) Using funding for case management support, 
21 subsidies for employee wages, and grants to eligible 
22 entities in each region, as feasible, to administer 
23 transitional job training programs.
24 (c) From funds appropriated for that purpose, the 
25Department of Commerce
and Economic Opportunity shall 
26administer a Job Training and Economic
Development Grant 
 
 
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1Program. The Director shall make grants to community-based

2providers. The grants shall be made to support the following:


3  (1) Partnerships between community-based providers and 
4 employers for
the customized training of existing 
5 low-skilled, low-wage employees and
newly hired 
6 disadvantaged persons.


7  (2) Partnerships between community-based providers and 
8 employers to
develop and operate training programs that 
9 link the work force
needs
of local
industry with the job 
10 training of disadvantaged persons.

11 (d) For projects created under paragraph (1) of subsection 
12(c):


13  (1) The Department shall give a priority to projects 
14 that include an
in-kind match by an employer in 
15 partnership with an Eligible Entity a community-based 
16 provider and
projects that use instructional materials and 
17 training instructors directly
used in the specific 
18 industry sector of the partnership employer.

19  (2) Participating employers should be active 
20 participants in identifying the skills needed for their 
21 jobs to ensure the training is appropriate for the 
22 targeted populations.
23  (3) Eligible entities shall assess the employment 
24 barriers and needs of local residents and work in 
25 partnership with Local Workforce Innovation Areas and 
26 local economic development organizations to identify the 
 
 
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1 priority workforce needs of the local industries. These 
2 must align with the WIOA Unified, Regional, and Local 
3 level plans as well as the Department's 5-year Economic 
4 Plan.
5  (4) Eligible Entities and Eligible Training Providers 
6 shall work together to design programs with maximum 
7 benefits to local disadvantaged persons and local 
8 employers.
9  (5) Employers must be involved in identifying specific 
10 skill-training needs, planning curriculum, assisting in 
11 training activities, providing job opportunities, and 
12 coordinating job retention for people hired after training 
13 through this program and follow-up support.
14  (6) Eligible Entities shall serve persons who are 
15 unemployed, under-employed, or under-represented and that 
16 have one or more barriers to employment.
17 (e) The Department may make available Barrier Reduction 
18Funding to support complementary workforce development and job 
19training efforts.

20  (2) The partnership employer must be an active 
21 participant in the
curriculum development and train 
22 primarily disadvantaged populations.

23 (e) For projects created under paragraph (2) of subsection 
24(c):


25  (1) Community based organizations shall assess the 
26 employment barriers
and needs of local residents and work 
 
 
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1 in partnership with local economic
development 
2 organizations to identify the priority workforce needs of 
3 the
local industry.


4  (2) Training partners (that is, community-based 
5 organizations and
employers) shall work together to design 
6 programs with maximum benefits to
local disadvantaged 
7 persons and local employers.


8  (3) Employers must be involved in identifying specific 
9 skill-training
needs, planning curriculum, assisting in 
10 training activities, providing job
opportunities, and 
11 coordinating job retention for people hired after
training 
12 through this program and follow-up support.


13  (4) The community-based organizations shall serve 
14 disadvantaged
persons, including welfare recipients.

15 (f) The Department shall adopt rules for the grant program 
16and shall
create a competitive application procedure for those 
17grants to be awarded
beginning in fiscal year 2022. Grants 
18shall be awarded and performance measured based on criteria 
19set forth in Notices of Funding Opportunity. 1998.
Grants 
20shall be based on a performance based contracting system. Each 
21grant
shall be based on the cost of providing the training 
22services and the goals
negotiated and made a part of the 
23contract between the Department and the
training partners. The 
24goals shall include the number of people to be trained,
the 
25number who stay in the program, the number who complete the 
26program,
the number who enter employment, their wages, and the 
 
 
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1number who retain
employment. The level of success in 
2achieving employment, wage, and retention
goals shall be a 
3primary consideration for determining contract renewals and

4subsequent funding levels. In setting the goals, due 
5consideration shall be
given to the education, work 
6experience, and job readiness of the trainees;
their barriers 
7to employment; and the local job market. Periodic payments

8under the contracts shall be based on the degree to which the 
9relevant
negotiated goals have been met during the payment 
10period.

11(Source: P.A. 94-793, eff. 5-19-06.)


12 (20 ILCS 605/605-418 new)
13 Sec. 605-418. The Research in Illinois to Spur Economic 
14Recovery Program.
15 (a) There is established the Research in Illinois to Spur 
16Economic Recovery (RISE) program to be administered by the 
17Department for the purpose of responding to the negative 
18economic impacts of the COVID-19 public health emergency by 
19spurring strategic economic growth and recovery in distressed 
20industries and regions.
21 (b) The RISE Program shall provide for:
22  (1) Statewide post-COVID-19 research and planning. The 
23 Department shall conduct research on post-COVID-19 trends 
24 in key industries of focus for Illinois impacted by the 
25 COVID-19 public health emergency. The Department will 
 
 
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1 complete an assessment of regional economies within the 
2 state with the goal of answering:
3   (A) How have prominent industries in each region 
4 of Illinois been impacted by COVID-19?
5   (B) Where in Illinois are the key assets to 
6 leverage for investment?
7   (C) What is the status of existing regional 
8 planning efforts throughout the state?
9   (D) What regional infrastructure investments might 
10 spur new economic development?
11   (E) What are the needs in terms of access to 
12 capital, business attraction, and community 
13 cooperation that need more investment?
14  (2) Support for regional and local planning, primarily 
15 in economically distressed areas. The RISE Program will 
16 fund grants to local governmental units and regional 
17 economic development organizations to update outdated 
18 economic plans or prepare new ones to improve alignment 
19 with a statewide COVID-19 economic recovery. Grants will 
20 be prioritized for research in regions and localities 
21 which are most economically distressed, as determined by 
22 the Department.
23  (3) Support statewide and regional efforts to improve 
24 the efficacy of economic relief programs. Adding to the 
25 research and planning effort, contracts, grants, and 
26 awards may be released to support efficacy review efforts 
 
 
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1 of existing or proposed economic relief programs at the 
2 state and regional level. This includes conducting data 
3 analysis, targeted consumer outreach, and research 
4 improvements to data or technology infrastructure.
5  (4) RISE implementation grants. The Department will 
6 prioritize grantmaking to establish initiatives, launch 
7 pilot projects, or make capital investments that are 
8 identified through research and planning efforts 
9 undertaken pursuant to paragraphs (1) through (3). 
10 Implementation efforts may also include investment in 
11 quality of life amenities and strategic 
12 national/international outreach to increase available 
13 workforce in areas of need.
14 (c) The RISE Program may leverage funds from lump sum 
15appropriations with an aligning purpose and funds appropriated 
16specifically for the RISE Program. Expenditures from an 
17appropriation of funds from the State CURE Fund shall be for 
18purposes permitted by Section 9901 of the American Rescue Plan 
19Act of 2021 and all related federal guidance.

20 (20 ILCS 605/605-1065 new)
21 Sec. 605-1065. American Rescue Plan Capital Assets Program 
22(or ARPCAP). From funds appropriated, directly or indirectly, 
23from moneys received by the State from the Coronavirus State 
24Fiscal Recovery Fund, the Department shall expend funds for 
25grants, contracts, and loans to eligible recipients for 
 
 
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1purposes permitted by Section 9901 of the American Rescue Plan 
2Act of 2021 and all related federal guidance.

3 Section 10-15. The Illinois Promotion Act is amended by 
4changing Section 8a as follows:




5 (20 ILCS 665/8a) (from Ch. 127, par. 200-28a)



6 Sec. 8a. Tourism grants and loans. 

7 (1) The Department is authorized to make grants and loans, 
8subject to
appropriations by the General Assembly for this 
9purpose from the Tourism
Promotion Fund,
to counties, 
10municipalities, local promotion groups, not-for-profit

11organizations, or
for-profit businesses for the development or 
12improvement of tourism
attractions in Illinois. Individual 
13grants and loans shall not
exceed
$1,000,000
and shall not 
14exceed 50% of the entire amount of the actual expenditures for

15the development or improvement of a tourist attraction. 
16Agreements for
loans made by the Department pursuant to this 
17subsection may contain
provisions regarding term, interest 
18rate, security as may be required by
the Department and any 
19other provisions the Department may require to
protect the 
20State's interest.

21 (2) From appropriations to the Department from the State 
22CURE fund for this purpose, the Department shall establish 
23Tourism Attraction grants for purposes outlined in subsection 
24(1). Grants under this subsection shall not exceed $1,000,000 
 
 
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1but may exceed 50% of the entire amount of the actual 
2expenditure for the development or improvement of a tourist 
3attraction, including but not limited to festivals. 
4Expenditures of such funds shall be in accordance with the 
5permitted purposes under Section 9901 of the American Rescue 
6Plan Act of 2021 and all related federal guidance. (Blank).

7(Source: P.A. 94-91, eff. 7-1-05.)


8 Section 10-20. The Illinois Lottery Law is amended by 
9adding Section 21.14 as follows:

10 (20 ILCS 1605/21.14 new)
11 Sec. 21.14. The Coronavirus Vaccine Incentive Public 
12Health Promotion.
13 (a) As a response to the COVID-19 public health emergency, 
14and notwithstanding any other provision of law to the 
15contrary, the Department, in coordination with the Department 
16of Public Health, may develop and offer a promotion and award 
17prizes for the purpose of encouraging Illinois residents to be 
18vaccinated against coronavirus disease 2019 (COVID-19). The 
19promotion will be structured as determined jointly by the 
20Department and the Department of Public Health. The promotion 
21will be aimed at Illinois residents receiving COVID-19 
22vaccinations. A portion of the promotion may include 
23scholarships or educational awards for the benefit of minors.
24 (b) The promotion may commence as soon as practical, as 
 
 
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1determined by the Department and the Department of Public 
2Health. The form, operation, administration, parameters and 
3duration of the promotion shall be governed by this Section, 
4by Section 2310-628 of the Department of Public Health Powers 
5and Duties Law, and by rules adopted by the Department and the 
6Department of Public Health, including emergency rules 
7pursuant to Section 5-45 of the Illinois Administrative 
8Procedure Act.
9 (c) The Department may use the State Lottery Fund for 
10expenses incurred in awarding prizes and administering the 
11promotion. A maximum of $7,000,000 from the State Lottery Fund 
12may be used for prizes awarded to adults 18 and older through 
13the promotion.
14 (d) The State Lottery Fund may be reimbursed for amounts 
15actually used for expenses incurred in awarding prizes and 
16administering the promotion from amounts in the State CURE 
17Fund.
18 (e) The funds expended and reimbursed under this section 
19are separate and apart from the priority order established in 
20Sections 9.1 and 9.2 of this Act.
21 (f) This Section is repealed one year after the effective 
22date of this amendatory Act of the 102nd General Assembly.

23 Section 10-25. The Department of Public Health Powers and 
24Duties Law of the
Civil Administrative Code of Illinois is 
25amended by adding Section 2310-628 as follows:

 
 
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1 (20 ILCS 2310/2310-628 new)
2 Sec. 2310-628. The Coronavirus Vaccine Incentive Public 
3Health Promotion.
4 (a) As a response to the COVID-19 public health emergency, 
5and notwithstanding any other provision of law to the 
6contrary, the Department, in coordination with the Department 
7of the Lottery, may develop and offer a promotion and award 
8prizes for the purpose of encouraging Illinois residents to be 
9vaccinated against coronavirus disease 2019 (COVID-19). The 
10promotion will be structured as determined jointly by the 
11Department and the Department of the Lottery. The promotion 
12will be aimed at Illinois residents receiving COVID-19 
13vaccinations. A portion of the promotion may include 
14scholarships or educational awards for the benefit of minors.
15 (b) The promotion may commence as soon as practical, as 
16determined by the Department and the Department of the 
17Lottery. The form, operation, administration, parameters and 
18duration of the promotion shall be governed by this Section, 
19by Section 21.14 of the Illinois Lottery Law, and by rules 
20adopted by the Department and the Department of Public Health, 
21including emergency rules pursuant to Section 5-45 of the 
22Illinois Administrative Procedure Act.
23 (c) The Department may use funds appropriated to it for 
24use in promoting vaccination for expenses incurred in awarding 
25prizes and administering the promotion. A maximum of 
 
 
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1$3,000,000 from such appropriated funds may be used for prizes 
2awarded through the promotion for scholarships and educational 
3awards.
4 (d) If any other state fund is used to pay for expenses 
5incurred in awarding prizes and administering the promotion, 
6such fund may be reimbursed for amounts actually expended 
7therefrom for such expenses from amounts in the State CURE 
8Fund.
9 (e) This Section is repealed one year after the effective 
10date of this amendatory Act of the 102nd General Assembly.

11 Section 10-35. The Metropolitan Pier and Exposition 
12Authority Act is amended by changing Sections 5, 5.6, and 18 as 
13follows:

14 (70 ILCS 210/5) (from Ch. 85, par. 1225)
15 Sec. 5. The Metropolitan Pier and Exposition Authority 
16shall also have the
following rights and powers:
17  (a) To accept from Chicago Park Fair, a corporation, 
18 an assignment of
whatever sums of money it may have 
19 received from the Fair and Exposition
Fund, allocated by 
20 the Department of Agriculture of the State of Illinois,

21 and Chicago Park Fair is hereby authorized to assign, set 
22 over and transfer
any of those funds to the Metropolitan 
23 Pier and Exposition Authority. The
Authority has the right 
24 and power hereafter to receive sums as may be
distributed 
 
 
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1 to it by the Department of Agriculture of the State of 
2 Illinois
from the Fair and Exposition Fund pursuant to the 
3 provisions of Sections 5,
6i, and 28 of the State Finance 
4 Act. All sums received by the Authority
shall be held in 
5 the sole custody of the secretary-treasurer of the

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

19 interest upon any revenue bonds issued by the Authority. 
20 The Authority
shall be subject to and comply with the Lake 
21 Michigan and Chicago Lakefront
Protection Ordinance, the 
22 Chicago Building Code, the Chicago Zoning
Ordinance, and 
23 all ordinances and regulations of the City of Chicago

24 contained in the following Titles of the Municipal Code of 
25 Chicago:
Businesses, Occupations and Consumer Protection; 
26 Health and Safety; Fire
Prevention; Public Peace, Morals 
 
 
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1 and Welfare; Utilities
and Environmental Protection; 
2 Streets, Public Ways, Parks, Airports and
Harbors; 
3 Electrical Equipment and Installation; Housing and 
4 Economic
Development (only Chapter 5-4 thereof); and 
5 Revenue and Finance (only so far
as such Title pertains to 
6 the Authority's duty to collect taxes on behalf
of the 
7 City of Chicago).
8  (d) To enter into contracts treating in any manner 
9 with the objects and
purposes of this Act.
10  (e) To lease any buildings to the Adjutant General of 
11 the State of
Illinois for the use of the Illinois National 
12 Guard or the Illinois
Naval Militia.
13  (f) To exercise the right of eminent domain by 
14 condemnation proceedings
in the manner provided by the 
15 Eminent Domain Act,
including, with respect to Site B 
16 only, the authority to exercise quick
take condemnation by 
17 immediate vesting of title under Article 20 of the Eminent 
18 Domain Act, to acquire any privately
owned real or 
19 personal property and, with respect to Site B only, public

20 property used for rail transportation purposes (but no 
21 such taking of such
public property shall, in the 
22 reasonable judgment of the owner, interfere
with such rail 
23 transportation) for the lawful purposes of the Authority 
24 in
Site A, at Navy Pier, and at Site B. Just compensation 
25 for property taken
or acquired under this paragraph shall 
26 be paid in money or, notwithstanding
any other provision 
 
 
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1 of this Act and with the agreement of the owner of the

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

16 substantially similar to provisions of the Uniform 
17 Relocation Assistance
and Real Property Acquisition Act 
18 and regulations promulgated under that
Act relating to 
19 assistance to displaced businesses. To implement the

20 relocation plan the Authority may acquire property by 
21 purchase or gift or
may exercise the powers authorized in 
22 this subsection (f), except the
immediate vesting of title 
23 under Article 20 of the Eminent Domain Act, to acquire 
24 substitute private property within one mile
of Site B for 
25 the benefit of displaced businesses located on property 
26 being
acquired by the Authority. However, no such 
 
 
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1 substitute property may be
acquired by the Authority 
2 unless the mayor of the municipality in which the
property 
3 is located certifies in writing that the acquisition is 
4 consistent
with the municipality's land use and economic 
5 development policies and
goals. The acquisition of 
6 substitute property is declared to be for public
use. In 
7 exercising the powers authorized in this subsection (f), 
8 the
Authority shall use its best efforts to relocate 
9 businesses within the area
of McCormick Place or, failing 
10 that, within the City of Chicago.
11  (g) To enter into contracts relating to construction 
12 projects which
provide for the delivery by the contractor 
13 of a completed project,
structure, improvement, or 
14 specific portion thereof, for a fixed maximum
price, which 
15 contract may provide that the delivery of the project,

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

26 Authority for a term of more than one year shall be entered 
 
 
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1 into in accordance
with the procurement process provided 
2 for in Section 25.1.
3  (i) To enter into agreements with any person with 
4 respect to the
operation and management of the grounds, 
5 buildings, and facilities of the
Authority or the 
6 provision of goods and services on terms and
conditions as 
7 the Authority determines.
8  (j) After conducting the procurement process provided 
9 for in Section 25.1,
to enter into one or more contracts to 
10 provide for the design and
construction of all or part of 
11 the Authority's Expansion Project grounds,
buildings, and 
12 facilities. Any contract for design and construction of 
13 the
Expansion Project shall be in the form authorized by 
14 subsection (g), shall
be for a fixed maximum price not in 
15 excess of the funds that are authorized
to be made 
16 available
for those purposes during the term of the 
17 contract, and shall be entered
into before commencement of 
18 construction.
19  (k) To enter into agreements, including project 
20 agreements with labor
unions, that the Authority deems 
21 necessary to complete the Expansion Project
or any other 
22 construction or improvement project in the most timely
and 
23 efficient manner and without strikes, picketing, or other 
24 actions that
might cause disruption or delay and thereby 
25 add to the cost of the project.
26  (l) To provide incentives to organizations and 
 
 
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1 entities that agree to make use of the grounds, buildings, 
2 and facilities of the Authority for conventions, meetings, 
3 or trade shows. The incentives may take the form of 
4 discounts from regular fees charged by the Authority, 
5 subsidies for or assumption of the costs incurred with 
6 respect to the convention, meeting, or trade show, or 
7 other inducements. The Authority shall award incentives to 
8 attract or retain large conventions, meetings, and trade 
9 shows to its facilities under the terms set forth in this 
10 subsection (l) from amounts appropriated to the Authority 
11 from the Metropolitan Pier and Exposition Authority 
12 Incentive Fund for this purpose. 
13  No later than May 15 of each year, the Chief Executive 
14 Officer of the Metropolitan Pier and Exposition Authority 
15 shall certify to the State Comptroller and the State 
16 Treasurer the amounts of incentive grant funds used during 
17 the current fiscal year to provide incentives for 
18 conventions, meetings, or trade shows that: 
19   (i) have been approved by the Authority, in 
20 consultation with an organization meeting the 
21 qualifications set out in Section 5.6 of this Act, 
22 provided the Authority has entered into a marketing 
23 agreement with such an organization,
24   (ii)(A) for fiscal years prior to 2022 and after 
25 2024, demonstrate registered attendance in excess of 
26 5,000 individuals or in excess of 10,000 individuals, 
 
 
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1 as appropriate;
2   (B) for fiscal years 2022 through 2024, 
3 demonstrate registered attendance in excess of 3,000 
4 individuals or in excess of 5,000 individuals, as 
5 appropriate; or
6   (C) for fiscal years 2022 and 2023, regardless of 
7 registered attendance, demonstrate incurrence of costs 
8 associated with mitigation of COVID-19, including, but 
9 not limited to, costs for testing and screening, 
10 contact tracing and notification, personal protective 
11 equipment, and other physical and organizational 
12 costs, and 
13   (iii) in the case of subparagraphs (A) and (B) of 
14 paragraph (ii), but for the incentive, would not have 
15 used the facilities of the Authority for the 
16 convention, meeting, or trade show. The State 
17 Comptroller may request that the Auditor General 
18 conduct an audit of the accuracy of the certification. 
19 If the State Comptroller determines by this process of 
20 certification that incentive funds, in whole or in 
21 part, were disbursed by the Authority by means other 
22 than in accordance with the standards of this 
23 subsection (l), then any amount transferred to the 
24 Metropolitan Pier and Exposition Authority Incentive 
25 Fund shall be reduced during the next subsequent 
26 transfer in direct proportion to that amount 
 
 
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1 determined to be in violation of the terms set forth in 
2 this subsection (l). 
3  On July 15, 2012, the Comptroller shall order 
4 transferred, and the Treasurer shall transfer, into the 
5 Metropolitan Pier and Exposition Authority Incentive Fund 
6 from the General Revenue Fund the sum of $7,500,000 plus 
7 an amount equal to the incentive grant funds certified by 
8 the Chief Executive Officer as having been lawfully paid 
9 under the provisions of this Section in the previous 2 
10 fiscal years that have not otherwise been transferred into 
11 the Metropolitan Pier and Exposition Authority Incentive 
12 Fund, provided that transfers in excess of $15,000,000 
13 shall not be made in any fiscal year.
14  On July 15, 2013, the Comptroller shall order 
15 transferred, and the Treasurer shall transfer, into the 
16 Metropolitan Pier and Exposition Authority Incentive Fund 
17 from the General Revenue Fund the sum of $7,500,000 plus 
18 an amount equal to the incentive grant funds certified by 
19 the Chief Executive Officer as having been lawfully paid 
20 under the provisions of this Section in the previous 
21 fiscal year that have not otherwise been transferred into 
22 the Metropolitan Pier and Exposition Authority Incentive 
23 Fund, provided that transfers in excess of $15,000,000 
24 shall not be made in any fiscal year. 
25  On July 15, 2014, and every year thereafter, the 
26 Comptroller shall order transferred, and the Treasurer 
 
 
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1 shall transfer, into the Metropolitan Pier and Exposition 
2 Authority Incentive Fund from the General Revenue Fund an 
3 amount equal to the incentive grant funds certified by the 
4 Chief Executive Officer as having been lawfully paid under 
5 the provisions of this Section in the previous fiscal year 
6 that have not otherwise been transferred into the 
7 Metropolitan Pier and Exposition Authority Incentive Fund, 
8 provided that (1) no transfers with respect to any 
9 previous fiscal year shall be made after the transfer has 
10 been made with respect to the 2017 fiscal year until the 
11 transfer that is made for the 2022 fiscal year and 
12 thereafter, and no transfers with respect to any previous 
13 fiscal year shall be made after the transfer has been made 
14 with respect to the 2026 fiscal year, and (2) transfers in 
15 excess of $15,000,000 shall not be made in any fiscal 
16 year. 
17  After a transfer has been made under this subsection 
18 (l), the Chief Executive Officer shall file a request for 
19 payment with the Comptroller evidencing that the incentive 
20 grants have been made and the Comptroller shall thereafter 
21 order paid, and the Treasurer shall pay, the requested 
22 amounts to the Metropolitan Pier and Exposition Authority. 
23  Excluding any amounts related to the payment of costs 
24 associated with the mitigation of COVID-19 in accordance 
25 with this subsection (l), in In no case shall more than 
26 $5,000,000 be used in any one year by the Authority for 
 
 
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1 incentives granted conventions, meetings, or trade shows 
2 with a registered attendance of (1) more than 5,000 and 
3 less than 10,000 prior to the 2022 fiscal year and after 
4 the 2024 fiscal year and (2) more than 3,000 and less than 
5 5,000 for fiscal years 2022 through 2024. Amounts in the 
6 Metropolitan Pier and Exposition Authority Incentive Fund 
7 shall only be used by the Authority for incentives paid to 
8 attract or retain large conventions, meetings, and trade 
9 shows to its facilities as provided in this subsection 
10 (l).
11  (l-5) The Village of Rosemont shall provide incentives 
12 from amounts transferred into the Convention Center 
13 Support Fund to retain and attract conventions, meetings, 
14 or trade shows to the Donald E. Stephens Convention Center 
15 under the terms set forth in this subsection (l-5).
16  No later than May 15 of each year, the Mayor of the 
17 Village of Rosemont or his or her designee shall certify 
18 to the State Comptroller and the State Treasurer the 
19 amounts of incentive grant funds used during the previous 
20 fiscal year to provide incentives for conventions, 
21 meetings, or trade shows that (1) have been approved by 
22 the Village, (2) demonstrate registered attendance in 
23 excess of 5,000 individuals, and (3) but for the 
24 incentive, would not have used the Donald E. Stephens 
25 Convention Center facilities for the convention, meeting, 
26 or trade show. The State Comptroller may request that the 
 
 
10200SB2017ham002- 364 -LRB102 16155 JWD 27453 a


1 Auditor General conduct an audit of the accuracy of the 
2 certification.
3  If the State Comptroller determines by this process of 
4 certification that incentive funds, in whole or in part, 
5 were disbursed by the Village by means other than in 
6 accordance with the standards of this subsection (l-5), 
7 then the amount transferred to the Convention Center 
8 Support Fund shall be reduced during the next subsequent 
9 transfer in direct proportion to that amount determined to 
10 be in violation of the terms set forth in this subsection 
11 (l-5). 
12  On July 15, 2012, and each year thereafter, the 
13 Comptroller shall order transferred, and the Treasurer 
14 shall transfer, into the Convention Center Support Fund 
15 from the General Revenue Fund the amount of $5,000,000 for 
16 (i) incentives to attract large conventions, meetings, and 
17 trade shows to the Donald E. Stephens Convention Center, 
18 and (ii) to be used by the Village of Rosemont for the 
19 repair, maintenance, and improvement of the Donald E. 
20 Stephens Convention Center and for debt service on debt 
21 instruments issued for those purposes by the village. No 
22 later than 30 days after the transfer, the Comptroller 
23 shall order paid, and the Treasurer shall pay, to the 
24 Village of Rosemont the amounts transferred. 
25  (m) To enter into contracts with any person conveying 
26 the naming rights or other intellectual property rights 
 
 
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1 with respect to the grounds, buildings, and facilities of 
2 the Authority.
3  (n) To enter into grant agreements with the Chicago 
4 Convention and Tourism Bureau providing for the marketing 
5 of the convention facilities to large and small 
6 conventions, meetings, and trade shows and the promotion 
7 of the travel industry in the City of Chicago, provided 
8 such agreements meet the requirements of Section 5.6 of 
9 this Act. Receipts of the Authority from the increase in 
10 the airport departure tax authorized by Section 13(f) of 
11 this amendatory Act of the 96th General Assembly and, 
12 subject to appropriation to the Authority, funds deposited 
13 in the Chicago Travel Industry Promotion Fund pursuant to 
14 Section 6 of the Hotel Operators' Occupation Tax Act shall 
15 be granted to the Bureau for such purposes. 
16(Source: P.A. 100-23, eff. 7-6-17.)

17 (70 ILCS 210/5.6)
18 Sec. 5.6. Marketing agreement.
19 (a) The Authority shall enter into a marketing agreement 
20with a not-for-profit organization headquartered in Chicago 
21and recognized by the Department of Commerce and Economic 
22Opportunity as a certified local tourism and convention bureau 
23entitled to receive State tourism grant funds, provided the 
24bylaws of the organization establish a board of the 
25organization that is comprised of 35 members serving 3-year 
 
 
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1staggered terms, including the following:
2  (1) no less than 8 members appointed by the Mayor of 
3 Chicago, to include: 
4   (A) a Chair of the board of the organization 
5 appointed by the Mayor of the City of Chicago from 
6 among the business and civic leaders of Chicago who 
7 are not engaged in the hospitality business or who 
8 have not served as a member of the Board or as chief 
9 executive officer of the Authority; and 
10   (B) 7 members from among the cultural, economic 
11 development, or civic leaders of Chicago; 
12  (2) the chairperson of the interim board or Board of 
13 the Authority, or his or her designee;
14  (3) a representative from the department in the City 
15 of Chicago that is responsible for the operation of 
16 Chicago-area airports; 
17  (4) a representative from the department in the City 
18 of Chicago that is responsible for the regulation of 
19 Chicago-area livery vehicles; 
20  (5) at least 1, but no more than: 
21   (A) 2 5 members from the hotel industry;
22   (B) 2 5 members representing Chicago arts and 
23 cultural institutions or projects; 
24   (C) 2 members from the restaurant industry; 
25   (D) 2 members employed by or representing an 
26 entity responsible for a trade show;
 
 
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1   (E) 2 members representing unions; 
2   (F) 2 members from the attractions industry; and
3  (6) 7 members appointed by the Governor, including the 
4 Director of the Illinois Department of Commerce and 
5 Economic Opportunity, ex officio, as well as 3 members 
6 from the hotel industry and 3 members representing Chicago 
7 arts and cultural institutions or projects. 
8 The bylaws of the organization may provide for the 
9appointment of a City of Chicago alderman as an ex officio 
10member, and may provide for other ex officio members who shall 
11serve terms of one year. 
12 Persons with a real or apparent conflict of interest shall 
13not be appointed to the board. Members of the board of the 
14organization shall not serve more than 2 terms. The bylaws 
15shall require the following: (i) that the Chair of the 
16organization name no less than 5 and no more than 9 members to 
17the Executive Committee of the organization, one of whom must 
18be the chairperson of the interim board or Board of the 
19Authority, and (ii) a provision concerning conflict of 
20interest and a requirement that a member abstain from 
21participating in board action if there is a threat to the 
22independence of judgment created by any conflict of interest 
23or if participation is likely to have a negative effect on 
24public confidence in the integrity of the board.
25 (b) The Authority shall notify the Department of Revenue 
26within 10 days after entering into a contract pursuant to this 
 
 
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1Section. 

2(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10; 
397-1122, eff. 8-27-12.)




4 (70 ILCS 210/18) (from Ch. 85, par. 1238)



5 Sec. 18. 
Regular meetings of the Board shall be held at 
6least 8 times once in each
calendar year month, the time and 
7place of such meetings to be fixed by the
Board, provided that, 
8if a meeting is not held in a calendar month, a meeting shall 
9be held in the following calendar month. All action and 
10meetings of the Board and its committees shall be subject to 
11the
provisions of the Open Meetings Act. A majority
of the 
12statutorily
authorized members of the Board shall
constitute a 
13quorum for the transaction of business.
All action of the 
14Board shall be by rule, regulation, ordinance or
resolution 
15and the affirmative vote of at least a majority
of the

16statutorily authorized members shall be
necessary for the 
17adoption of any rule, regulation, ordinance or
resolution.
All 
18rules, regulations, ordinances, resolutions and all

19proceedings of the Authority and all
documents and records in 
20its possession shall be public records, and open
to public 
21inspection, except such documents and records as shall be kept 
22or
prepared by the Board for use in negotiations, action or 
23proceedings to
which the Authority is a party.
All records of 
24the Authority shall be subject to the provisions of the

25Illinois Freedom of Information Act.

 
 
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1(Source: P.A. 84-1027.)


2 Section 10-40. The University of Illinois Act is amended 
3by changing Section 7 as follows:




4 (110 ILCS 305/7) (from Ch. 144, par. 28)



5 Sec. 7. Powers of trustees. 

6 (a) The trustees shall have power to provide for the 
7requisite
buildings, apparatus, and conveniences; to fix the 
8rates for tuition; to
appoint such professors and instructors, 
9and to establish and provide for
the management of such model 
10farms, model art, and other departments and
professorships, as 
11may be required to teach, in the most thorough manner,
such 
12branches of learning as are related to agriculture and the 
13mechanic
arts, and military tactics, without excluding other 
14scientific and classical
studies. The trustees shall, upon the 
15written request of an employee withhold
from the compensation 
16of that employee any dues, payments or contributions
payable 
17by such employee to any labor organization as defined in the 
18Illinois
Educational Labor Relations Act. Under such 
19arrangement, an amount shall
be withheld from each regular 
20payroll period which is equal to the pro rata
share of the 
21annual dues plus any payments or contributions, and the 
22trustees
shall transmit such withholdings to the specified 
23labor organization within 10
working days from the time of the 
24withholding. They may accept the endowments
and voluntary 
 
 
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1professorships or departments in the University, from any 
2person
or persons or corporations who may offer the same, and, 
3at any regular
meeting of the board, may prescribe rules and 
4regulations in relation to such
endowments and declare on what 
5general principles they may be admitted:
Provided, that such 
6special voluntary endowments or professorships shall
not be 
7incompatible with the true design and scope of the act of 
8congress,
or of this Act: Provided, that no student shall at 
9any time be allowed to
remain in or about the University in 
10idleness, or without full mental or
industrial occupation: And 
11provided further, that the trustees, in the
exercise of any of 
12the powers conferred by this Act, shall not create any

13liability or indebtedness in excess of the funds in the hands 
14of the
treasurer of the University at the time of creating such 
15liability or
indebtedness, and which may be specially and 
16properly applied to the
payment of the same. Except as 
17otherwise provided in this section, any Any lease to the 
18trustees of lands, buildings or
facilities which will support 
19scientific research and development in such
areas as high 
20technology, super computing, microelectronics, biotechnology,

21robotics, physics and engineering shall be for a term not to 
22exceed 18 years,
and may grant to the trustees the option to 
23purchase the lands, buildings or
facilities. The lease shall 
24recite that it is subject to termination and
cancellation in 
25any year for which the General Assembly fails to make an

26appropriation to pay the rent payable under the terms of the 
 
 
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1lease.

2 Leases for the purposes described herein exceeding 5 years 
3shall have
the approval of the Illinois Board of Higher 
4Education.

5 The Board of Trustees may, directly or in cooperation with 
6other institutions
of higher education, acquire by purchase or 
7lease or otherwise, and construct,
enlarge, improve, equip, 
8complete, operate, control and manage medical research
and 
9high technology parks, together with the necessary lands, 
10buildings,
facilities, equipment and personal property 
11therefor, to encourage and
facilitate (a) the location and 
12development of business and industry in the
State of Illinois, 
13and (b) the increased application and development of

14technology and (c) the improvement and development of the 
15State's economy.
The Board of Trustees may lease to nonprofit 
16corporations all or any part
of the land, buildings, 
17facilities, equipment or other property included in
a medical 
18research and high technology park upon such terms and 
19conditions as
the University of Illinois may deem advisable 
20and enter into any contract or
agreement with such nonprofit 
21corporations as may be necessary or suitable for
the 
22construction, financing, operation and maintenance and 
23management of any
such park; and may lease to any person, firm, 
24partnership or corporation,
either public or private, any part 
25or all of the land, building, facilities,
equipment or other 
26property of such park for such purposes and upon such
rentals, 
 
 
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1terms and conditions as the University may deem advisable; and 
2may
finance all or part of the cost of any such park, including 
3the purchase,
lease, construction, reconstruction, 
4improvement, remodeling, addition to, and
extension and 
5maintenance of all or part of such high technology park, and 
6all
equipment and furnishings, by legislative appropriations, 
7government grants,
contracts, private gifts, loans, receipts 
8from the operation of such high
technology park, rentals and 
9similar receipts; and may make its other
facilities and 
10services available to tenants or other occupants of any such

11park at rates which are reasonable and appropriate.
12 The Board of Trustees may, directly or in cooperation with 
13other members and partners of the collaborative research and 
14academic initiative known as the Chicago Quantum Exchange, 
15including, without limitation, other institutions of higher 
16education, hereinafter each individually referred to as a "CQE 
17partner", finance, design, construct, enlarge, improve, equip, 
18complete, operate, control, and manage a facility or 
19facilities for the research and development of quantum 
20information sciences and technologies, hereinafter referred to 
21as the "quantum science facilities". Notwithstanding any other 
22provision of applicable law: (1) the quantum science 
23facilities may be located on land owned by the Board of 
24Trustees or a CQE partner; and (2) costs incurred in 
25connection with the design, construction, enlargement, 
26improvement, equipping, and completion of the quantum science 
 
 
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1facilities may be paid with funds appropriated to the Capital 
2Development Board from the Build Illinois Bond Fund for a 
3grant to the Board of Trustees for the quantum science 
4facilities, whether the quantum science facilities are located 
5on land owned by the Board of Trustees or by a CQE partner; 
6provided, however, that if any quantum science facilities are 
7located on land owned by a CQE partner, the use of such grant 
8funds shall be subject to, and contingent upon, the lease by 
9the Board of Trustees, as lessee, of a portion of such quantum 
10science facilities for a term equal to at least the useful life 
11of such quantum science facilities. The leased premises under 
12any such lease shall bear a reasonable relationship to the 
13proportional share of the costs paid by such grant funds. Any 
14such lease shall give the Board of Trustees the right to 
15terminate the lease before the expiration of its term if the 
16General Assembly fails to appropriate sufficient funds to pay 
17rent due under the lease. 

18 The Trustees shall have power (a) to purchase real 
19property and
easements, and (b) to acquire real property and 
20easements in the manner
provided by law for the exercise of the 
21right of eminent domain, and in the
event negotiations for the 
22acquisition of real property or easements for
making any 
23improvement which the Trustees are authorized to make shall 
24have
proven unsuccessful and the Trustees shall have by 
25resolution adopted a
schedule or plan of operation for the 
26execution of the project and therein
made a finding that it is 
 
 
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1necessary to take such property or easements
immediately or at 
2some specified later date in order to comply with the

3schedule, the Trustees may acquire such property or easements 
4in the same
manner provided in Article 20 of the Eminent Domain 
5Act (quick-take procedure).

6 The Board of Trustees also shall have power to agree with 
7the State's
Attorney of the county in which any properties of 
8the Board are located to
pay for services rendered by the 
9various taxing districts for the years
1944 through 1949 and 
10to pay annually for services rendered thereafter by
such 
11district such sums as may be determined by the Board upon 
12properties
used solely for income producing purposes, title to 
13which is held by said
Board of Trustees, upon properties 
14leased to members of the staff of the
University of Illinois, 
15title to which is held in trust for said Board of
Trustees and 
16upon properties leased to for-profit entities the title to

17which properties is held by the Board of Trustees. A certified 
18copy of
any such agreement made with the State's Attorney 
19shall be filed with the
County Clerk and such sums shall be 
20distributed to the respective taxing
districts by the County 
21Collector in such proportions that each taxing district
will 
22receive therefrom such proportion as the tax rate of such 
23taxing district
bears to the total tax rate that would be 
24levied against such properties if
they were not exempt from 
25taxation under the Property Tax Code.

26 The Board of Trustees of the University of Illinois, 
 
 
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1subject to the
applicable civil service law, may appoint 
2persons to be members of the
University of Illinois Police 
3Department. Members of the Police Department
shall be peace 
4officers and as such have all powers possessed by policemen
in 
5cities, and sheriffs, including the power to make arrests on 
6view or
warrants of violations of state statutes and city or 
7county ordinances,
except that they may exercise such powers 
8only in counties wherein the
University and any of its 
9branches or properties are located when such is
required for 
10the protection of university properties and interests, and its

11students and personnel, and otherwise, within such counties, 
12when requested
by appropriate state or local law enforcement 
13officials; provided, however,
that such officer shall have no 
14power to serve and execute civil processes.

15 The Board of Trustees must authorize to each member of the 
16University of
Illinois
Police
Department
and to any other 
17employee of the University of Illinois exercising the powers

18of a peace officer
a distinct badge
that, on its face, (i) 
19clearly states that the badge is authorized by the
University 
20of
Illinois and (ii)
contains a unique identifying number.
No 
21other badge shall be authorized by
the University of Illinois.

22Nothing in this paragraph prohibits the Board of Trustees from 
23issuing
shields
or other distinctive identification to 
24employees not exercising the powers of a
peace officer if the 
25Board of Trustees determines that a shield or distinctive

26identification is needed by the employee to carry out his or 
 
 
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1her
responsibilities.

2 The Board of Trustees may own, operate, or govern, by or 
3through the
College of Medicine at Peoria, a managed care 
4community network established
under subsection (b) of Section 
55-11 of the Illinois
Public Aid Code.

6 The powers of the trustees as herein designated are 
7subject to the provisions
of "An Act creating a Board of Higher 
8Education, defining its powers and
duties, making an 
9appropriation therefor, and repealing an Act herein named",

10approved August 22, 1961, as amended.

11 The Board of Trustees shall have the authority to adopt 
12all administrative
rules which may be necessary for the 
13effective administration, enforcement and
regulation of all 
14matters for which the Board has jurisdiction or

15responsibility.

16 (b) To assist in the provision of buildings and facilities 
17beneficial to,
useful for, or supportive of University 
18purposes, the Board of Trustees of the
University of Illinois 
19may exercise the following powers with regard to the
area 
20located on or adjacent to the University of Illinois at 
21Chicago campus and
bounded as follows: on the West by Morgan 
22Street; on the North by
Roosevelt Road; on the East by Union 
23Street; and on
the South by 16th
Street, in the City of 
24Chicago:


25  (1) Acquire any interests in land, buildings, or 
26 facilities by purchase,
including installments payable 
 
 
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1 over a period allowed by law, by lease over a
term of such 
2 duration as the Board of Trustees shall determine, or by

3 exercise of the power of eminent domain;


4  (2) Sub-lease or contract to purchase through 
5 installments all or any
portion of buildings or facilities 
6 for such duration and on such terms as the
Board of 
7 Trustees shall determine, including a term that exceeds 5 
8 years,
provided that each such lease or purchase contract 
9 shall be and shall recite
that it is subject to 
10 termination and cancellation in any year for which the

11 General Assembly fails to make an appropriation to pay the 
12 rent or purchase
installments payable under the terms of 
13 such lease or purchase contract; and


14  (3) Sell property without compliance with the State 
15 Property Control Act
and retain proceeds in the University 
16 Treasury in a special, separate
development fund account 
17 which the Auditor General shall examine to assure

18 compliance with this Act.

19Any buildings or facilities to be developed on the land shall 
20be buildings or
facilities that, in the determination of the 
21Board of Trustees, in whole
or in part: (i) are for use by the 
22University; or (ii) otherwise advance the
interests of the 
23University, including, by way of example, residential

24facilities for University staff and students and commercial 
25facilities which
provide services needed by the University

26community. Revenues from the development fund account may be 
 
 
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1withdrawn by
the University for the purpose of demolition and 
2the processes associated with
demolition; routine land and 
3property acquisition; extension of utilities;
streetscape 
4work; landscape work; surface and structure parking; 
5sidewalks,
recreational paths, and street construction; and 
6lease and lease purchase
arrangements and the professional 
7services associated with the planning and
development of the 
8area. Moneys from the development fund account used for any

9other purpose must be deposited into and appropriated from the 
10General Revenue
Fund. Buildings or facilities leased to
an

11entity
or person other than the University shall not be 
12subject to any limitations
applicable to a State supported 
13college or university under any law. All
development on the 
14land and all use of any buildings or facilities shall be

15subject to the control and approval of the Board of Trustees.

16 (c) The Board of Trustees shall have the power to borrow 
17money, as necessary, from time to time in anticipation of 
18receiving tuition, payments from the State of Illinois, or 
19other revenues or receipts of the University, also known as 
20anticipated moneys. The borrowing limit shall be capped at 
21100% of the total amount of payroll and other expense vouchers 
22submitted and payable to the University for fiscal year 2010 
23expenses, but unpaid by the State Comptroller's office. Prior 
24to borrowing any funds, the University shall request from the 
25Comptroller's office a verification of the borrowing limit and 
26shall include the estimated date on which such borrowing shall 
 
 
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1occur. The borrowing limit cap shall be verified by the State 
2Comptroller's office not prior to 45 days before any estimated 
3date for executing any promissory note or line of credit 
4established under this subsection (c). The principal amount 
5borrowed under a promissory note or line of credit shall not 
6exceed 75% of the borrowing limit. Within 15 days after 
7borrowing funds under any promissory note or line of credit 
8established under this subsection (c), the University shall 
9submit to the Governor's Office of Management and Budget, the 
10Speaker of the House of Representatives, the Minority Leader 
11of the House of Representatives, the President of the Senate, 
12and the Minority Leader of the Senate an Emergency Short Term 
13Cash Management Plan. The Emergency Short Term Cash Management 
14Plan shall outline the amount borrowed, the terms for 
15repayment, the amount of outstanding State vouchers as 
16verified by the State Comptroller's office, and the 
17University's plan for expenditure of any borrowed funds, 
18including, but not limited to, a detailed plan to meet payroll 
19obligations to include collective bargaining employees, civil 
20service employees, and academic, research, and health care 
21personnel. The establishment of any promissory note or line of 
22credit established under this subsection (c) must be finalized 
23within 90 days after the effective date of this amendatory Act 
24of the 96th General Assembly. The borrowed moneys shall be 
25applied to the purposes of paying salaries and other expenses 
26lawfully authorized in the University's State appropriation 
 
 
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1and unpaid by the State Comptroller. Any line of credit 
2established under this subsection (c) shall be paid in full 
3one year after creation or within 10 days after the date the 
4University receives reimbursement from the State for all 
5submitted fiscal year 2010 vouchers, whichever is earlier. Any 
6promissory note established under this subsection (c) shall be 
7repaid within one year after issuance of the note. The 
8Chairman, Comptroller, or Treasurer of the Board shall execute 
9a promissory note or similar debt instrument to evidence the 
10indebtedness incurred by the borrowing. In connection with a 
11borrowing, the Board may establish a line of credit with a 
12financial institution, investment bank, or broker/dealer.
The 
13obligation to make the payments due under any promissory note 
14or line of credit established under this subsection (c) shall 
15be a lawful obligation of the University payable from the 
16anticipated moneys. Any borrowing under this subsection (c) 
17shall not constitute a debt, legal or moral, of the State and 
18shall not be enforceable against the State. The promissory 
19note or line of credit shall be authorized by a resolution 
20passed by the Board and shall be valid whether or not a 
21budgeted item with respect to that resolution is included in 
22any annual or supplemental budget adopted by the Board. The 
23resolution shall set forth facts demonstrating the need for 
24the borrowing, state an amount that the amount to be borrowed 
25will not exceed, and establish a maximum interest rate limit 
26not to exceed the maximum rate authorized by the Bond 
 
 
10200SB2017ham002- 381 -LRB102 16155 JWD 27453 a


1Authorization Act or 9%, whichever is less. The resolution may 
2direct the Comptroller or Treasurer of the Board to make 
3arrangements to set apart and hold the portion of the 
4anticipated moneys, as received, that shall be used to repay 
5the borrowing, subject to any prior pledges or restrictions 
6with respect to the anticipated moneys. The resolution may 
7also authorize the Treasurer of the Board to make partial 
8repayments of the borrowing as the anticipated moneys become 
9available and may contain any other terms, restrictions, or 
10limitations not inconsistent with the powers of the Board.
11 For the purposes of this subsection (c), "financial 
12institution" means any bank subject to the Illinois Banking 
13Act, any savings and loan association subject to the Illinois 
14Savings and Loan Act of 1985, and any federally chartered 
15commercial bank or savings and loan association or 
16government-sponsored enterprise organized and operated in this 
17State pursuant to the laws of the United States.
18(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)


19 Section 10-45. The Illinois Public Aid Code is amended by 
20changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:

21 (305 ILCS 5/5-5.7a)
22 Sec. 5-5.7a. Pandemic related stability payments for 
23health care providers. Notwithstanding other provisions of 
24law, and in accordance with the Illinois Emergency Management 
 
 
10200SB2017ham002- 382 -LRB102 16155 JWD 27453 a


1Agency, the Department of Healthcare and Family Services shall 
2develop a process to distribute pandemic related stability 
3payments, from federal sources dedicated for such purposes, to 
4health care providers that are providing care to recipients 
5under the Medical Assistance Program. For provider types 
6serving residents who are recipients of medical assistance 
7under this Code and are funded by other State agencies, the 
8Department will coordinate the distribution process of the 
9pandemic related stability payments. Federal sources dedicated 
10to pandemic related payments include, but are not limited to, 
11funds distributed to the State of Illinois from the 
12Coronavirus Relief Fund pursuant to the Coronavirus Aid, 
13Relief, and Economic Security Act ("CARES Act") and from the 
14Coronavirus State Fiscal Recovery Fund pursuant to Section 
159901 of the American Rescue Plan Act of 2021, that are 
16appropriated to the Department for such purpose during Fiscal 
17Years 2020, and 2021, and 2022 for purposes permitted by those 
18federal laws and related federal guidance.
19  (1) Pandemic related stability payments for these 
20 providers shall be separate and apart from any rate 
21 methodology otherwise defined in this Code to the extent 
22 permitted in accordance with Section 5001 of the CARES Act 
23 and Section 9901 of the American Rescue Plan Act of 2021 
24 and any related federal guidance.
25  (2) Payments made from moneys received from the 
26 Coronavirus Relief Fund shall be used exclusively for 
 
 
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1 expenses incurred by the providers that are eligible for 
2 reimbursement from the Coronavirus Relief Fund in 
3 accordance with Section 5001 of the CARES Act and related 
4 federal guidance. Payments made from moneys received from 
5 the Coronavirus State Fiscal Recovery Fund shall be used 
6 exclusively for purposes permitted by Section 9901 of the 
7 American Rescue Plan Act of 2021 and related federal 
8 guidance. related to the pandemic associated with the 2019 
9 Novel Coronavirus (COVID-19) Public Health Emergency 
10 issued by the Secretary of the U.S. Department of Health 
11 and Human Services (HHS) on January 31, 2020 and the 
12 national emergency issued by the President of the United 
13 States on March 13, 2020 between March 1, and December 30, 
14 2020.
15  (3) All providers receiving pandemic related stability 
16 payments shall attest in a format to be created by the 
17 Department and be able to demonstrate that their expenses 
18 are pandemic related, were not part of their annual 
19 budgets established before March 1, 2020, and are directly 
20 associated with health care needs.
21  (4) Pandemic related stability payments will be 
22 distributed based on a schedule and framework to be 
23 established by the Department with recognition of the 
24 pandemic related acuity of the situation for each 
25 provider, taking into account the factors including, but 
26 not limited to, the following;
 
 
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1   (A) the impact of the pandemic on patients served, 
2 impact on staff, and shortages of the personal 
3 protective equipment necessary for infection control 
4 efforts for all providers;
5   (B) providers with high incidences of COVID-19 
6 positivity rates among staff, or patients, or both;
7   (C) pandemic related workforce challenges and 
8 costs associated with temporary wage increases 
9 increased associated with pandemic related hazard pay 
10 programs, or costs associated with which providers do 
11 not have enough staff to adequately provide care and 
12 protection to the residents and other staff;
13   (D) providers with significant reductions in 
14 utilization that result in corresponding reductions in 
15 revenue as a result of the pandemic, including but not 
16 limited to the cancellation or postponement of 
17 elective procedures and visits; and
18   (E) pandemic related payments received directly by 
19 the providers through other federal resources; .
20   (F) current efforts to respond to and provide 
21 services to communities disproportionately impacted by 
22 the COVID-19 public health emergency, including 
23 low-income and socially vulnerable communities that 
24 have seen the most severe health impacts and 
25 exacerbated health inequities along racial, ethnic, 
26 and socioeconomic lines; and
 
 
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1   (G) provider needs for capital improvements to 
2 existing facilities, including upgrades to HVAC and 
3 ventilation systems and capital improvements for 
4 enhancing infection control or reducing crowding, 
5 which may include bed-buybacks. 
6  (5) Pandemic related stability payments made from 
7 moneys received from the Coronavirus Relief Fund will be 
8 distributed to providers based on a methodology to be 
9 administered by the Department with amounts determined by 
10 a calculation of total federal pandemic related funds 
11 appropriated by the Illinois General Assembly for this 
12 purpose. Providers receiving the pandemic related 
13 stability payments will attest to their increased costs, 
14 declining revenues, and receipt of additional pandemic 
15 related funds directly from the federal government.
16  (6) Of the payments provided for by this Section made 
17 from moneys received from the Coronavirus Relief Fund 
18 section, a minimum of 30% shall be allotted for health 
19 care providers that serve the ZIP codes located in the 
20 most disproportionately impacted areas of Illinois, based 
21 on positive COVID-19 cases based on data collected by the 
22 Department of Public Health and provided to the Department 
23 of Healthcare and Family Services.
24  (7) From funds appropriated, directly or indirectly, 
25 from moneys received by the State from the Coronavirus 
26 State Fiscal Recovery Fund for Fiscal Years 2021 and 2022, 
 
 
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1 the Department shall expend such funds only for purposes 
2 permitted by Section 9901 of the American Rescue Plan Act 
3 of 2021 and related federal guidance. Such expenditures 
4 may include, but are not limited to: payments to providers 
5 for costs incurred due to the COVID-19 public health 
6 emergency; unreimbursed costs for testing and treatment of 
7 uninsured Illinois residents; costs of COVID-19 mitigation 
8 and prevention; medical expenses related to aftercare or 
9 extended care for COVID-19 patients with longer term 
10 symptoms and effects; costs of behavioral health care; 
11 costs of public health and safety staff; and expenditures 
12 permitted in order to address (i) disparities in public 
13 health outcomes, (ii) nursing and other essential health 
14 care workforce investments, (iii) exacerbation of 
15 pre-existing disparities, and (iv) promoting healthy 
16 childhood environments.
17  (8) From funds appropriated, directly or indirectly, 
18 from moneys received by the State from the Coronavirus 
19 State Fiscal Recovery Fund for Fiscal Years 2022 and 2023, 
20 the Department shall establish a program for making 
21 payments to long term care service providers and 
22 facilities, for purposes related to financial support for 
23 workers in the long term care industry, but only as 
24 permitted by either the CARES Act or Section 9901 of the 
25 American Rescue Plan Act of 2021 and related federal 
26 guidance, including, but not limited to the following: 
 
 
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1 monthly amounts of $25,000,000 per month for July 2021, 
2 August 2021, and September 2021 where at least 50% of the 
3 funds in July shall be passed directly to front line 
4 workers and an additional 12.5% more in each of the next 2 
5 months; financial support programs for providers enhancing 
6 direct care staff recruitment efforts through the payment 
7 of education expenses; and financial support programs for 
8 providers offering enhanced and expanded training for all 
9 levels of the long term care healthcare workforce to 
10 achieve better patient outcomes, such as training on 
11 infection control, proper personal protective equipment, 
12 best practices in quality of care, and culturally 
13 competent patient communications. The Department shall 
14 have the authority to audit and potentially recoup funds 
15 not utilized as outlined and attested.
16  (9) From funds appropriated, directly or indirectly, 
17 from moneys received by the State from the Coronavirus 
18 State Fiscal Recovery Fund for Fiscal Years 2022 through 
19 2024 the Department shall establish a program for making 
20 payments to facilities licensed under the Nursing Home 
21 Care Act and facilities licensed under the Specialized 
22 Mental Health Rehabilitation Act of 2013. To the extent 
23 permitted by Section 9901 of the American Rescue Plan Act 
24 of 2021 and related federal guidance, the program shall 
25 provide payments for making permanent improvements to 
26 resident rooms in order to improve resident outcomes and 
 
 
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1 infection control. Funds may be used to reduce bed 
2 capacity and room occupancy. To be eligible for funding, a 
3 facility must submit an application to the Department as 
4 prescribed by the Department and as published on its 
5 website. A facility may need to receive approval from the 
6 Health Facilities and Services Review Board for the 
7 permanent improvements or the removal of the beds before 
8 it can receive payment under this paragraph. 

9(Source: P.A. 101-636, eff. 6-10-20.)

10 (305 ILCS 5/5-5e)
11 Sec. 5-5e. Adjusted rates of reimbursement. 
12 (a) Rates or payments for services in effect on June 30, 
132012 shall be adjusted and
services shall be affected as 
14required by any other provision of Public Act 97-689. In 
15addition, the Department shall do the following: 
16  (1) Delink the per diem rate paid for supportive 
17 living facility services from the per diem rate paid for 
18 nursing facility services, effective for services provided 
19 on or after May 1, 2011 and before July 1, 2019.
20  (2) Cease payment for bed reserves in nursing 
21 facilities and specialized mental health rehabilitation 
22 facilities; for purposes of therapeutic home visits for 
23 individuals scoring as TBI on the MDS 3.0, beginning June 
24 1, 2015, the Department shall approve payments for bed 
25 reserves in nursing facilities and specialized mental 
 
 
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1 health rehabilitation facilities that have at least a 90% 
2 occupancy level and at least 80% of their residents are 
3 Medicaid eligible. Payment shall be at a daily rate of 75% 
4 of an individual's current Medicaid per diem and shall not 
5 exceed 10 days in a calendar month.
6  (2.5) Cease payment for bed reserves for purposes of 
7 inpatient hospitalizations to intermediate care facilities 
8 for persons with developmental disabilities, except in the 
9 instance of residents who are under 21 years of age. 
10  (3) Cease payment of the $10 per day add-on payment to 
11 nursing facilities for certain residents with 
12 developmental disabilities.
13 (b) After the application of subsection (a), 
14notwithstanding any other provision of this
Code to the 
15contrary and to the extent permitted by federal law, on and 
16after July 1,
2012, the rates of reimbursement for services 
17and other payments provided under this
Code shall further be 
18reduced as follows: 
19  (1) Rates or payments for physician services, dental 
20 services, or community health center services reimbursed 
21 through an encounter rate, and services provided under the 
22 Medicaid Rehabilitation Option of the Illinois Title XIX 
23 State Plan shall not be further reduced, except as 
24 provided in Section 5-5b.1. 
25  (2) Rates or payments, or the portion thereof, paid to 
26 a provider that is operated by a unit of local government 
 
 
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1 or State University that provides the non-federal share of 
2 such services shall not be further reduced, except as 
3 provided in Section 5-5b.1. 
4  (3) Rates or payments for hospital services delivered 
5 by a hospital defined as a Safety-Net Hospital under 
6 Section 5-5e.1 of this Code shall not be further reduced, 
7 except as provided in Section 5-5b.1. 
8  (4) Rates or payments for hospital services delivered 
9 by a Critical Access Hospital, which is an Illinois 
10 hospital designated as a critical care hospital by the 
11 Department of Public Health in accordance with 42 CFR 485, 
12 Subpart F, shall not be further reduced, except as 
13 provided in Section 5-5b.1. 
14  (5) Rates or payments for Nursing Facility Services 
15 shall only be further adjusted pursuant to Section 5-5.2 
16 of this Code. 
17  (6) Rates or payments for services delivered by long 
18 term care facilities licensed under the ID/DD Community 
19 Care Act or the MC/DD Act and developmental training 
20 services shall not be further reduced. 
21  (7) Rates or payments for services provided under 
22 capitation rates shall be adjusted taking into 
23 consideration the rates reduction and covered services 
24 required by Public Act 97-689. 
25  (8) For hospitals not previously described in this 
26 subsection, the rates or payments for hospital services 
 
 
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1 provided before July 1, 2021, shall be further reduced by 
2 3.5%, except for payments authorized under Section 5A-12.4 
3 of this Code. For hospital services provided on or after 
4 July 1, 2021, all rates for hospital services previously 
5 reduced pursuant to P.A. 97-689 shall be increased to 
6 reflect the discontinuation of any hospital rate 
7 reductions authorized in this paragraph (8). 
8  (9) For all other rates or payments for services 
9 delivered by providers not specifically referenced in 
10 paragraphs (1) through (7) (8), rates or payments shall be 
11 further reduced by 2.7%. 
12 (c) Any assessment imposed by this Code shall continue and 
13nothing in this Section shall be construed to cause it to 
14cease. 

15 (d) Notwithstanding any other provision of this Code to 
16the contrary, subject to federal approval under Title XIX of 
17the Social Security Act, for dates of service on and after July 
181, 2014, rates or payments for services provided for the 
19purpose of transitioning children from a hospital to home 
20placement or other appropriate setting by a children's 
21community-based health care center authorized under the 
22Alternative Health Care Delivery Act shall be $683 per day. 
23 (e) (Blank). 
24 (f) (Blank). 
25(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)

 
 
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1 (305 ILCS 5/5A-12.7)
2 (Section scheduled to be repealed on December 31, 2022)
3 Sec. 5A-12.7. Continuation of hospital access payments on 
4and after July 1, 2020.
5 (a) To preserve and improve access to hospital services, 
6for hospital services rendered on and after July 1, 2020, the 
7Department shall, except for hospitals described in subsection 
8(b) of Section 5A-3, make payments to hospitals or require 
9capitated managed care organizations to make payments as set 
10forth in this Section. Payments under this Section are not due 
11and payable, however, until: (i) the methodologies described 
12in this Section are approved by the federal government in an 
13appropriate State Plan amendment or directed payment preprint; 
14and (ii) the assessment imposed under this Article is 
15determined to be a permissible tax under Title XIX of the 
16Social Security Act. In determining the hospital access 
17payments authorized under subsection (g) of this Section, if a 
18hospital ceases to qualify for payments from the pool, the 
19payments for all hospitals continuing to qualify for payments 
20from such pool shall be uniformly adjusted to fully expend the 
21aggregate net amount of the pool, with such adjustment being 
22effective on the first day of the second month following the 
23date the hospital ceases to receive payments from such pool.
24 (b) Amounts moved into claims-based rates and distributed 
25in accordance with Section 14-12 shall remain in those 
26claims-based rates.
 
 
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1 (c) Graduate medical education.
2  (1) The calculation of graduate medical education 
3 payments shall be based on the hospital's Medicare cost 
4 report ending in Calendar Year 2018, as reported in the 
5 Healthcare Cost Report Information System file, release 
6 date September 30, 2019. An Illinois hospital reporting 
7 intern and resident cost on its Medicare cost report shall 
8 be eligible for graduate medical education payments.
9  (2) Each hospital's annualized Medicaid Intern 
10 Resident Cost is calculated using annualized intern and 
11 resident total costs obtained from Worksheet B Part I, 
12 Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93, 
13 96-98, and 105-112 multiplied by the percentage that the 
14 hospital's Medicaid days (Worksheet S3 Part I, Column 7, 
15 Lines 2, 3, 4, 14, 16-18, and 32) comprise of the 
16 hospital's total days (Worksheet S3 Part I, Column 8, 
17 Lines 14, 16-18, and 32).
18  (3) An annualized Medicaid indirect medical education 
19 (IME) payment is calculated for each hospital using its 
20 IME payments (Worksheet E Part A, Line 29, Column 1) 
21 multiplied by the percentage that its Medicaid days 
22 (Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18, 
23 and 32) comprise of its Medicare days (Worksheet S3 Part 
24 I, Column 6, Lines 2, 3, 4, 14, and 16-18).
25  (4) For each hospital, its annualized Medicaid Intern 
26 Resident Cost and its annualized Medicaid IME payment are 
 
 
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1 summed, and, except as capped at 120% of the average cost 
2 per intern and resident for all qualifying hospitals as 
3 calculated under this paragraph, is multiplied by 22.6% to 
4 determine the hospital's final graduate medical education 
5 payment. Each hospital's average cost per intern and 
6 resident shall be calculated by summing its total 
7 annualized Medicaid Intern Resident Cost plus its 
8 annualized Medicaid IME payment and dividing that amount 
9 by the hospital's total Full Time Equivalent Residents and 
10 Interns. If the hospital's average per intern and resident 
11 cost is greater than 120% of the same calculation for all 
12 qualifying hospitals, the hospital's per intern and 
13 resident cost shall be capped at 120% of the average cost 
14 for all qualifying hospitals.
15 (d) Fee-for-service supplemental payments. Each Illinois 
16hospital shall receive an annual payment equal to the amounts 
17below, to be paid in 12 equal installments on or before the 
18seventh State business day of each month, except that no 
19payment shall be due within 30 days after the later of the date 
20of notification of federal approval of the payment 
21methodologies required under this Section or any waiver 
22required under 42 CFR 433.68, at which time the sum of amounts 
23required under this Section prior to the date of notification 
24is due and payable.
25  (1) For critical access hospitals, $385 per covered 
26 inpatient day contained in paid fee-for-service claims and 
 
 
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1 $530 per paid fee-for-service outpatient claim for dates 
2 of service in Calendar Year 2019 in the Department's 
3 Enterprise Data Warehouse as of May 11, 2020.
4  (2) For safety-net hospitals, $960 per covered 
5 inpatient day contained in paid fee-for-service claims and 
6 $625 per paid fee-for-service outpatient claim for dates 
7 of service in Calendar Year 2019 in the Department's 
8 Enterprise Data Warehouse as of May 11, 2020.
9  (3) For long term acute care hospitals, $295 per 
10 covered inpatient day contained in paid fee-for-service 
11 claims for dates of service in Calendar Year 2019 in the 
12 Department's Enterprise Data Warehouse as of May 11, 2020.
13  (4) For freestanding psychiatric hospitals, $125 per 
14 covered inpatient day contained in paid fee-for-service 
15 claims and $130 per paid fee-for-service outpatient claim 
16 for dates of service in Calendar Year 2019 in the 
17 Department's Enterprise Data Warehouse as of May 11, 2020.
18  (5) For freestanding rehabilitation hospitals, $355 
19 per covered inpatient day contained in paid 
20 fee-for-service claims for dates of service in Calendar 
21 Year 2019 in the Department's Enterprise Data Warehouse as 
22 of May 11, 2020.
23  (6) For all general acute care hospitals and high 
24 Medicaid hospitals as defined in subsection (f), $350 per 
25 covered inpatient day for dates of service in Calendar 
26 Year 2019 contained in paid fee-for-service claims and 
 
 
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1 $620 per paid fee-for-service outpatient claim in the 
2 Department's Enterprise Data Warehouse as of May 11, 2020.
3  (7) Alzheimer's treatment access payment. Each 
4 Illinois academic medical center or teaching hospital, as 
5 defined in Section 5-5e.2 of this Code, that is identified 
6 as the primary hospital affiliate of one of the Regional 
7 Alzheimer's Disease Assistance Centers, as designated by 
8 the Alzheimer's Disease Assistance Act and identified in 
9 the Department of Public Health's Alzheimer's Disease 
10 State Plan dated December 2016, shall be paid an 
11 Alzheimer's treatment access payment equal to the product 
12 of the qualifying hospital's State Fiscal Year 2018 total 
13 inpatient fee-for-service days multiplied by the 
14 applicable Alzheimer's treatment rate of $226.30 for 
15 hospitals located in Cook County and $116.21 for hospitals 
16 located outside Cook County.
17 (e) The Department shall require managed care 
18organizations (MCOs) to make directed payments and 
19pass-through payments according to this Section. Each calendar 
20year, the Department shall require MCOs to pay the maximum 
21amount out of these funds as allowed as pass-through payments 
22under federal regulations. The Department shall require MCOs 
23to make such pass-through payments as specified in this 
24Section. The Department shall require the MCOs to pay the 
25remaining amounts as directed Payments as specified in this 
26Section. The Department shall issue payments to the 
 
 
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1Comptroller by the seventh business day of each month for all 
2MCOs that are sufficient for MCOs to make the directed 
3payments and pass-through payments according to this Section. 
4The Department shall require the MCOs to make pass-through 
5payments and directed payments using electronic funds 
6transfers (EFT), if the hospital provides the information 
7necessary to process such EFTs, in accordance with directions 
8provided monthly by the Department, within 7 business days of 
9the date the funds are paid to the MCOs, as indicated by the 
10"Paid Date" on the website of the Office of the Comptroller if 
11the funds are paid by EFT and the MCOs have received directed 
12payment instructions. If funds are not paid through the 
13Comptroller by EFT, payment must be made within 7 business 
14days of the date actually received by the MCO. The MCO will be 
15considered to have paid the pass-through payments when the 
16payment remittance number is generated or the date the MCO 
17sends the check to the hospital, if EFT information is not 
18supplied. If an MCO is late in paying a pass-through payment or 
19directed payment as required under this Section (including any 
20extensions granted by the Department), it shall pay a penalty, 
21unless waived by the Department for reasonable cause, to the 
22Department equal to 5% of the amount of the pass-through 
23payment or directed payment not paid on or before the due date 
24plus 5% of the portion thereof remaining unpaid on the last day 
25of each 30-day period thereafter. Payments to MCOs that would 
26be paid consistent with actuarial certification and enrollment 
 
 
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1in the absence of the increased capitation payments under this 
2Section shall not be reduced as a consequence of payments made 
3under this subsection. The Department shall publish and 
4maintain on its website for a period of no less than 8 calendar 
5quarters, the quarterly calculation of directed payments and 
6pass-through payments owed to each hospital from each MCO. All 
7calculations and reports shall be posted no later than the 
8first day of the quarter for which the payments are to be 
9issued.
10 (f)(1) For purposes of allocating the funds included in 
11capitation payments to MCOs, Illinois hospitals shall be 
12divided into the following classes as defined in 
13administrative rules:
14  (A) Critical access hospitals.
15  (B) Safety-net hospitals, except that stand-alone 
16 children's hospitals that are not specialty children's 
17 hospitals will not be included.
18  (C) Long term acute care hospitals.
19  (D) Freestanding psychiatric hospitals.
20  (E) Freestanding rehabilitation hospitals.
21  (F) High Medicaid hospitals. As used in this Section, 
22 "high Medicaid hospital" means a general acute care 
23 hospital that is not a safety-net hospital or critical 
24 access hospital and that has a Medicaid Inpatient 
25 Utilization Rate above 30% or a hospital that had over 
26 35,000 inpatient Medicaid days during the applicable 
 
 
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1 period. For the period July 1, 2020 through December 31, 
2 2020, the applicable period for the Medicaid Inpatient 
3 Utilization Rate (MIUR) is the rate year 2020 MIUR and for 
4 the number of inpatient days it is State fiscal year 2018. 
5 Beginning in calendar year 2021, the Department shall use 
6 the most recently determined MIUR, as defined in 
7 subsection (h) of Section 5-5.02, and for the inpatient 
8 day threshold, the State fiscal year ending 18 months 
9 prior to the beginning of the calendar year. For purposes 
10 of calculating MIUR under this Section, children's 
11 hospitals and affiliated general acute care hospitals 
12 shall be considered a single hospital.
13  (G) General acute care hospitals. As used under this 
14 Section, "general acute care hospitals" means all other 
15 Illinois hospitals not identified in subparagraphs (A) 
16 through (F).
17 (2) Hospitals' qualification for each class shall be 
18assessed prior to the beginning of each calendar year and the 
19new class designation shall be effective January 1 of the next 
20year. The Department shall publish by rule the process for 
21establishing class determination.
22 (g) Fixed pool directed payments. Beginning July 1, 2020, 
23the Department shall issue payments to MCOs which shall be 
24used to issue directed payments to qualified Illinois 
25safety-net hospitals and critical access hospitals on a 
26monthly basis in accordance with this subsection. Prior to the 
 
 
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1beginning of each Payout Quarter beginning July 1, 2020, the 
2Department shall use encounter claims data from the 
3Determination Quarter, accepted by the Department's Medicaid 
4Management Information System for inpatient and outpatient 
5services rendered by safety-net hospitals and critical access 
6hospitals to determine a quarterly uniform per unit add-on for 
7each hospital class.
8  (1) Inpatient per unit add-on. A quarterly uniform per 
9 diem add-on shall be derived by dividing the quarterly 
10 Inpatient Directed Payments Pool amount allocated to the 
11 applicable hospital class by the total inpatient days 
12 contained on all encounter claims received during the 
13 Determination Quarter, for all hospitals in the class.
14   (A) Each hospital in the class shall have a 
15 quarterly inpatient directed payment calculated that 
16 is equal to the product of the number of inpatient days 
17 attributable to the hospital used in the calculation 
18 of the quarterly uniform class per diem add-on, 
19 multiplied by the calculated applicable quarterly 
20 uniform class per diem add-on of the hospital class.
21   (B) Each hospital shall be paid 1/3 of its 
22 quarterly inpatient directed payment in each of the 3 
23 months of the Payout Quarter, in accordance with 
24 directions provided to each MCO by the Department.
25  (2) Outpatient per unit add-on. A quarterly uniform 
26 per claim add-on shall be derived by dividing the 
 
 
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1 quarterly Outpatient Directed Payments Pool amount 
2 allocated to the applicable hospital class by the total 
3 outpatient encounter claims received during the 
4 Determination Quarter, for all hospitals in the class.
5   (A) Each hospital in the class shall have a 
6 quarterly outpatient directed payment calculated that 
7 is equal to the product of the number of outpatient 
8 encounter claims attributable to the hospital used in 
9 the calculation of the quarterly uniform class per 
10 claim add-on, multiplied by the calculated applicable 
11 quarterly uniform class per claim add-on of the 
12 hospital class.
13   (B) Each hospital shall be paid 1/3 of its 
14 quarterly outpatient directed payment in each of the 3 
15 months of the Payout Quarter, in accordance with 
16 directions provided to each MCO by the Department.
17  (3) Each MCO shall pay each hospital the Monthly 
18 Directed Payment as identified by the Department on its 
19 quarterly determination report.
20  (4) Definitions. As used in this subsection:
21   (A) "Payout Quarter" means each 3 month calendar 
22 quarter, beginning July 1, 2020.
23   (B) "Determination Quarter" means each 3 month 
24 calendar quarter, which ends 3 months prior to the 
25 first day of each Payout Quarter.
26  (5) For the period July 1, 2020 through December 2020, 
 
 
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1 the following amounts shall be allocated to the following 
2 hospital class directed payment pools for the quarterly 
3 development of a uniform per unit add-on:
4   (A) $2,894,500 for hospital inpatient services for 
5 critical access hospitals.
6   (B) $4,294,374 for hospital outpatient services 
7 for critical access hospitals.
8   (C) $29,109,330 for hospital inpatient services 
9 for safety-net hospitals.
10   (D) $35,041,218 for hospital outpatient services 
11 for safety-net hospitals.
12 (h) Fixed rate directed payments. Effective July 1, 2020, 
13the Department shall issue payments to MCOs which shall be 
14used to issue directed payments to Illinois hospitals not 
15identified in paragraph (g) on a monthly basis. Prior to the 
16beginning of each Payout Quarter beginning July 1, 2020, the 
17Department shall use encounter claims data from the 
18Determination Quarter, accepted by the Department's Medicaid 
19Management Information System for inpatient and outpatient 
20services rendered by hospitals in each hospital class 
21identified in paragraph (f) and not identified in paragraph 
22(g). For the period July 1, 2020 through December 2020, the 
23Department shall direct MCOs to make payments as follows:
24  (1) For general acute care hospitals an amount equal 
25 to $1,750 multiplied by the hospital's category of service 
26 20 case mix index for the determination quarter multiplied 
 
 
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1 by the hospital's total number of inpatient admissions for 
2 category of service 20 for the determination quarter.
3  (2) For general acute care hospitals an amount equal 
4 to $160 multiplied by the hospital's category of service 
5 21 case mix index for the determination quarter multiplied 
6 by the hospital's total number of inpatient admissions for 
7 category of service 21 for the determination quarter.
8  (3) For general acute care hospitals an amount equal 
9 to $80 multiplied by the hospital's category of service 22 
10 case mix index for the determination quarter multiplied by 
11 the hospital's total number of inpatient admissions for 
12 category of service 22 for the determination quarter.
13  (4) For general acute care hospitals an amount equal 
14 to $375 multiplied by the hospital's category of service 
15 24 case mix index for the determination quarter multiplied 
16 by the hospital's total number of category of service 24 
17 paid EAPG (EAPGs) for the determination quarter.
18  (5) For general acute care hospitals an amount equal 
19 to $240 multiplied by the hospital's category of service 
20 27 and 28 case mix index for the determination quarter 
21 multiplied by the hospital's total number of category of 
22 service 27 and 28 paid EAPGs for the determination 
23 quarter.
24  (6) For general acute care hospitals an amount equal 
25 to $290 multiplied by the hospital's category of service 
26 29 case mix index for the determination quarter multiplied 
 
 
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1 by the hospital's total number of category of service 29 
2 paid EAPGs for the determination quarter.
3  (7) For high Medicaid hospitals an amount equal to 
4 $1,800 multiplied by the hospital's category of service 20 
5 case mix index for the determination quarter multiplied by 
6 the hospital's total number of inpatient admissions for 
7 category of service 20 for the determination quarter.
8  (8) For high Medicaid hospitals an amount equal to 
9 $160 multiplied by the hospital's category of service 21 
10 case mix index for the determination quarter multiplied by 
11 the hospital's total number of inpatient admissions for 
12 category of service 21 for the determination quarter.
13  (9) For high Medicaid hospitals an amount equal to $80 
14 multiplied by the hospital's category of service 22 case 
15 mix index for the determination quarter multiplied by the 
16 hospital's total number of inpatient admissions for 
17 category of service 22 for the determination quarter.
18  (10) For high Medicaid hospitals an amount equal to 
19 $400 multiplied by the hospital's category of service 24 
20 case mix index for the determination quarter multiplied by 
21 the hospital's total number of category of service 24 paid 
22 EAPG outpatient claims for the determination quarter.
23  (11) For high Medicaid hospitals an amount equal to 
24 $240 multiplied by the hospital's category of service 27 
25 and 28 case mix index for the determination quarter 
26 multiplied by the hospital's total number of category of 
 
 
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1 service 27 and 28 paid EAPGs for the determination 
2 quarter.
3  (12) For high Medicaid hospitals an amount equal to 
4 $290 multiplied by the hospital's category of service 29 
5 case mix index for the determination quarter multiplied by 
6 the hospital's total number of category of service 29 paid 
7 EAPGs for the determination quarter.
8  (13) For long term acute care hospitals the amount of 
9 $495 multiplied by the hospital's total number of 
10 inpatient days for the determination quarter.
11  (14) For psychiatric hospitals the amount of $210 
12 multiplied by the hospital's total number of inpatient 
13 days for category of service 21 for the determination 
14 quarter.
15  (15) For psychiatric hospitals the amount of $250 
16 multiplied by the hospital's total number of outpatient 
17 claims for category of service 27 and 28 for the 
18 determination quarter.
19  (16) For rehabilitation hospitals the amount of $410 
20 multiplied by the hospital's total number of inpatient 
21 days for category of service 22 for the determination 
22 quarter.
23  (17) For rehabilitation hospitals the amount of $100 
24 multiplied by the hospital's total number of outpatient 
25 claims for category of service 29 for the determination 
26 quarter.
 
 
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1  (18) Each hospital shall be paid 1/3 of their 
2 quarterly inpatient and outpatient directed payment in 
3 each of the 3 months of the Payout Quarter, in accordance 
4 with directions provided to each MCO by the Department.
5  (19) Each MCO shall pay each hospital the Monthly 
6 Directed Payment amount as identified by the Department on 
7 its quarterly determination report.
8 Notwithstanding any other provision of this subsection, if 
9the Department determines that the actual total hospital 
10utilization data that is used to calculate the fixed rate 
11directed payments is substantially different than anticipated 
12when the rates in this subsection were initially determined 
13(for unforeseeable circumstances such as the COVID-19 
14pandemic), the Department may adjust the rates specified in 
15this subsection so that the total directed payments 
16approximate the total spending amount anticipated when the 
17rates were initially established. 
18 Definitions. As used in this subsection:
19   (A) "Payout Quarter" means each calendar quarter, 
20 beginning July 1, 2020.
21   (B) "Determination Quarter" means each calendar 
22 quarter which ends 3 months prior to the first day of 
23 each Payout Quarter.
24   (C) "Case mix index" means a hospital specific 
25 calculation. For inpatient claims the case mix index 
26 is calculated each quarter by summing the relative 
 
 
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1 weight of all inpatient Diagnosis-Related Group (DRG) 
2 claims for a category of service in the applicable 
3 Determination Quarter and dividing the sum by the 
4 number of sum total of all inpatient DRG admissions 
5 for the category of service for the associated claims. 
6 The case mix index for outpatient claims is calculated 
7 each quarter by summing the relative weight of all 
8 paid EAPGs in the applicable Determination Quarter and 
9 dividing the sum by the sum total of paid EAPGs for the 
10 associated claims.
11 (i) Beginning January 1, 2021, the rates for directed 
12payments shall be recalculated in order to spend the 
13additional funds for directed payments that result from 
14reduction in the amount of pass-through payments allowed under 
15federal regulations. The additional funds for directed 
16payments shall be allocated proportionally to each class of 
17hospitals based on that class' proportion of services.
18 (j) Pass-through payments.
19  (1) For the period July 1, 2020 through December 31, 
20 2020, the Department shall assign quarterly pass-through 
21 payments to each class of hospitals equal to one-fourth of 
22 the following annual allocations:
23   (A) $390,487,095 to safety-net hospitals.
24   (B) $62,553,886 to critical access hospitals.
25   (C) $345,021,438 to high Medicaid hospitals.
26   (D) $551,429,071 to general acute care hospitals.
 
 
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1   (E) $27,283,870 to long term acute care hospitals.
2   (F) $40,825,444 to freestanding psychiatric 
3 hospitals.
4   (G) $9,652,108 to freestanding rehabilitation 
5 hospitals.
6  (2) The pass-through payments shall at a minimum 
7 ensure hospitals receive a total amount of monthly 
8 payments under this Section as received in calendar year 
9 2019 in accordance with this Article and paragraph (1) of 
10 subsection (d-5) of Section 14-12, exclusive of amounts 
11 received through payments referenced in subsection (b).
12  (3) For the calendar year beginning January 1, 2021, 
13 and each calendar year thereafter, each hospital's 
14 pass-through payment amount shall be reduced 
15 proportionally to the reduction of all pass-through 
16 payments required by federal regulations.
17 (k) At least 30 days prior to each calendar year, the 
18Department shall notify each hospital of changes to the 
19payment methodologies in this Section, including, but not 
20limited to, changes in the fixed rate directed payment rates, 
21the aggregate pass-through payment amount for all hospitals, 
22and the hospital's pass-through payment amount for the 
23upcoming calendar year.
24 (l) Notwithstanding any other provisions of this Section, 
25the Department may adopt rules to change the methodology for 
26directed and pass-through payments as set forth in this 
 
 
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1Section, but only to the extent necessary to obtain federal 
2approval of a necessary State Plan amendment or Directed 
3Payment Preprint or to otherwise conform to federal law or 
4federal regulation.
5 (m) As used in this subsection, "managed care 
6organization" or "MCO" means an entity which contracts with 
7the Department to provide services where payment for medical 
8services is made on a capitated basis, excluding contracted 
9entities for dual eligible or Department of Children and 
10Family Services youth populations.

11 (n) In order to address the escalating infant mortality 
12rates among minority communities in Illinois, the State shall, 
13subject to appropriation, create a pool of funding of at least 
14$50,000,000 annually to be disbursed among safety-net 
15hospitals that maintain perinatal designation from the 
16Department of Public Health. The funding shall be used to 
17preserve or enhance OB/GYN services or other specialty 
18services at the receiving hospital, with the distribution of 
19funding to be established by rule and with consideration to 
20perinatal hospitals with safe birthing levels and quality 
21metrics for healthy mothers and babies.
22 (o) In order to address the growing challenges of 
23providing stable access to healthcare in rural Illinois, 
24including perinatal services, behavioral healthcare including 
25substance use disorder services (SUDs) and other specialty 
26services, and to expand access to telehealth services among 
 
 
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1rural communities in Illinois, the Department of Healthcare 
2and Family Services, subject to appropriation, shall 
3administer a program to provide at least $10,000,000 in 
4financial support annually to critical access hospitals for 
5delivery of perinatal and OB/GYN services, behavioral 
6healthcare including SUDS, other specialty services and 
7telehealth services. The funding shall be used to preserve or 
8enhance perinatal and OB/GYN services, behavioral healthcare 
9including SUDS, other specialty services, as well as the 
10explanation of telehealth services by the receiving hospital, 
11with the distribution of funding to be established by rule. 
12(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)

13 (305 ILCS 5/5A-17)
14 Sec. 5A-17. Recovery of payments; liens.
15 (a) As a condition of receiving payments pursuant to 
16subsections (d) and (k) of Section 5A-12.7 for State Fiscal 
17Year 2021, a for-profit general acute care hospital that 
18ceases to provide hospital services before July 1, 2021 and 
19within 12 months of a change in the hospital's ownership 
20status from not-for-profit to investor owned, shall be 
21obligated to pay to the Department an amount equal to the 
22payments received pursuant to subsections (d) and (k) of 
23Section 5A-12.7 since the change in ownership status to the 
24cessation of hospital services. The obligated amount shall be 
25due immediately and must be paid to the Department within 10 
 
 
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1days of ceasing to provide services or pursuant to a payment 
2plan approved by the Department unless the hospital requests a 
3hearing under paragraph (d) of this Section. The obligation 
4under this Section shall not apply to a hospital that ceases to 
5provide services under circumstances that include: 
6implementation of a transformation project approved by the 
7Department under subsection (d-5) of Section 14-12; 
8emergencies as declared by federal, State, or local 
9government; actions approved or required by federal, State, or 
10local government; actions taken in compliance with the 
11Illinois Health Facilities Planning Act; or other 
12circumstances beyond the control of the hospital provider or 
13for the benefit of the community previously served by the 
14hospital, as determined on a case-by-case basis by the 
15Department. 
16 (a-5) For State Fiscal Year 2022, a general acute care 
17hospital that ceases to provide hospital services before July 
181, 2022 and within 12 months of a change in the hospital’s 
19ownership status that was approved by the Health Facilities 
20Services Review Board between March 1, 2021 and March 31, 
212021, shall be obligated to pay to the Department an amount 
22equal to the payments received in State Fiscal Year 2022 
23pursuant to subsections (d) and (k) of Section 5A-12.7 since 
24the change in ownership status to the cessation of hospital 
25services. The obligated amount shall be due immediately and 
26must be paid to the Department within 30 days of ceasing to 
 
 
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1provide services or pursuant to a payment plan approved by the 
2Department unless the hospital requests a proceeding under 
3paragraph (b) of this Section. The obligation under this 
4Section shall not apply to a hospital that ceases to provide 
5services under circumstances that include: implementation of a 
6transformation project approved by the Department under 
7subsection (d-5) of Section 14-12; emergencies as declared by 
8federal, State, or local government; actions approved or 
9required by federal, State, or local government; actions taken 
10in compliance with the Illinois Health Facilities Planning 
11Act; or other circumstances beyond the control of the hospital 
12provider or for the benefit of the community previously served 
13by the hospital, as determined on a case-by-case basis by the 
14Department. 
15 (b) The Illinois Department shall administer and enforce 
16this Section and collect the obligations imposed under this 
17Section using procedures employed in its administration of 
18this Code generally. The Illinois Department, its Director, 
19and every hospital provider subject to this Section shall have 
20the following powers, duties, and rights: 
21  (1) The Illinois Department may initiate either 
22 administrative or judicial proceedings, or both, to 
23 enforce the provisions of this Section. Administrative 
24 enforcement proceedings initiated hereunder shall be 
25 governed by the Illinois Department's administrative 
26 rules. Judicial enforcement proceedings initiated in 
 
 
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1 accordance with this Section shall be governed by the 
2 rules of procedure applicable in the courts of this State.
3  (2) No proceedings for collection, refund, credit, or 
4 other adjustment of an amount payable under this Section 
5 shall be issued more than 3 years after the due date of the 
6 obligation, except in the case of an extended period 
7 agreed to in writing by the Illinois Department and the 
8 hospital provider before the expiration of this limitation 
9 period. 
10  (3) Any unpaid obligation under this Section shall 
11 become a lien upon the assets of the hospital. If any 
12 hospital provider sells or transfers the major part of any 
13 one or more of (i) the real property and improvements, 
14 (ii) the machinery and equipment, or (iii) the furniture 
15 or fixtures of any hospital that is subject to the 
16 provisions of this Section, the seller or transferor shall 
17 pay the Illinois Department the amount of any obligation 
18 due from it under this Section up to the date of the sale 
19 or transfer. If the seller or transferor fails to pay any 
20 amount due under this Section, the purchaser or transferee 
21 of such asset shall be liable for the amount of the 
22 obligation up to the amount of the reasonable value of the 
23 property acquired by the purchaser or transferee. The 
24 purchaser or transferee shall continue to be liable until 
25 the purchaser or transferee pays the full amount of the 
26 obligation up to the amount of the reasonable value of the 
 
 
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1 property acquired by the purchaser or transferee or until 
2 the purchaser or transferee receives from the Illinois 
3 Department a certificate showing that such assessment, 
4 penalty, and interest have been paid or a certificate from 
5 the Illinois Department showing that no amount is due from 
6 the seller or transferor under this Section. 
7 (c) In addition to any other remedy provided for, the 
8Illinois Department may collect an unpaid obligation by 
9withholding, as payment of the amount due, reimbursements or 
10other amounts otherwise payable by the Illinois Department to 
11the hospital provider. 

12(Source: P.A. 101-650, eff. 7-7-20.)

13
ARTICLE 11.  EDGE CREDIT


14 Section 11-5. The Department of Commerce and Economic 
15Opportunity Law of the
Civil Administrative Code of Illinois 
16is amended by adding Section 605-1070 as follows:

17 (20 ILCS 605/605-1070 new)
18 Sec. 605-1070. Rulemaking authority for EDGE Credit; 
19sunset extensions for expiring credits; disaster declaration. 
20The Department shall adopt rules, in consultation with the 
21Department of Revenue, to identify any and all Economic 
22Development for a Growing Economy (EDGE) tax credits that are 
23earned, existing, and unused by a taxpayer in any tax year 
 
 
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1where there is a statewide COVID-19 public health emergency, 
2as evidenced by an effective disaster declaration of the 
3Governor covering all counties in the State. The rules adopted 
4by the Department shall allow for the extension of credits, 
5for at least 5 years and up to 10 years after the last 
6statewide COVID-19 related disaster declaration has ended, 
7that are earned, existing, or set to expire during a tax year 
8where there is a statewide COVID-19 public health emergency as 
9evidenced by an effective disaster declaration of the Governor 
10covering all counties. In order for a credit to be extended a 
11taxpayer shall provide evidence, in a form prescribed by the 
12Department, that the taxpayer was or will be unable to utilize 
13credits due to the COVID-19 public health emergency.

14 Section 11-10.The Illinois Income Tax Act is amended by 
15changing Section 211 as follows:




16 (35 ILCS 5/211)



17 Sec. 211. Economic Development for a Growing Economy Tax 
18Credit. For tax years beginning on or after January 1, 1999, a 
19Taxpayer
who has entered into an Agreement (including a New 
20Construction EDGE Agreement) under the Economic Development 
21for a Growing
Economy Tax Credit Act is entitled to a credit 
22against the taxes imposed
under subsections (a) and (b) of 
23Section 201 of this Act in an amount to be
determined in the 
24Agreement. If the Taxpayer is a partnership or Subchapter
S 
 
 
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1corporation, the credit shall be allowed to the partners or 
2shareholders in
accordance with the determination of income 
3and distributive share of income
under Sections 702 and 704 
4and subchapter S of the Internal Revenue Code.
The Department, 
5in cooperation with the Department
of Commerce and Economic 
6Opportunity, shall prescribe rules to enforce and
administer 
7the provisions of this Section. This Section is
exempt from 
8the provisions of Section 250 of this Act.

9 The credit shall be subject to the conditions set forth in

10the Agreement and the following limitations:

11  (1) The tax credit shall not exceed the Incremental 
12 Income Tax
(as defined in Section 5-5 of the Economic 
13 Development for a Growing Economy
Tax Credit Act) with 
14 respect to the project; additionally, the New Construction 
15 EDGE Credit shall not exceed the New Construction EDGE 
16 Incremental Income Tax (as defined in Section 5-5 of the 
17 Economic Development for a Growing Economy Tax Credit 
18 Act).

19  (2) The amount of the credit allowed during the tax 
20 year plus the sum of
all amounts allowed in prior years 
21 shall not exceed 100% of the aggregate
amount expended by 
22 the Taxpayer during all prior tax years on approved costs

23 defined by Agreement.

24  (3) The amount of the credit shall be determined on an 
25 annual
basis. Except as applied in a carryover year 
26 pursuant to Section 211(4) of
this Act, the credit may not 
 
 
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1 be applied against any State
income tax liability in more 
2 than 10 taxable
years; provided, however, that (i) an 
3 eligible business certified by the
Department of Commerce 
4 and Economic Opportunity under the Corporate Headquarters

5 Relocation Act may not
apply the credit against any of its 
6 State income tax liability in more than 15
taxable years

7 and (ii) credits allowed to that eligible business are 
8 subject to the
conditions
and requirements set forth in 
9 Sections 5-35 and 5-45 of the Economic
Development for a 
10 Growing Economy Tax Credit Act and Section 5-51 as 
11 applicable to New Construction EDGE Credits.

12  (4) The credit may not exceed the amount of taxes 
13 imposed pursuant to
subsections (a) and (b) of Section 201 
14 of this Act. Any credit
that is unused in the year the 
15 credit is computed may be carried forward and
applied to 
16 the tax liability of the 5 taxable years following the 
17 excess credit
year, except as otherwise provided under 
18 paragraph (4.5) of this Section. The credit shall be 
19 applied to the earliest year for which there is a
tax 
20 liability. If there are credits from more than one tax 
21 year that are
available to offset a liability, the earlier 
22 credit shall be applied first.

23  (4.5) The Department of Commerce and Economic 
24 Opportunity, in consultation with the Department of 
25 Revenue, shall adopt rules to extend the sunset of any 
26 earned, existing, or unused credit as provided for in 
 
 
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1 Section 605-1055 of the Department of Commerce and 
2 Economic Opportunity Law of the
Civil Administrative Code 
3 of Illinois. 
4  (5) No credit shall be allowed with respect to any 
5 Agreement for any
taxable year ending after the 
6 Noncompliance Date. Upon receiving notification
by the 
7 Department of Commerce and Economic Opportunity of the 
8 noncompliance of a
Taxpayer with an Agreement, the 
9 Department shall notify the Taxpayer that no
credit is 
10 allowed with respect to that Agreement for any taxable 
11 year ending
after the Noncompliance Date, as stated in 
12 such notification. If any credit
has been allowed with 
13 respect to an Agreement for a taxable year ending after

14 the Noncompliance Date for that Agreement, any refund paid 
15 to the
Taxpayer for that taxable year shall, to the extent 
16 of that credit allowed, be
an erroneous refund within the 
17 meaning of Section 912 of this Act.

18  (6) For purposes of this Section, the terms 
19 "Agreement", "Incremental
Income Tax", "New Construction 
20 EDGE Agreement", "New Construction EDGE Credit", "New 
21 Construction EDGE Incremental Income Tax", and 
22 "Noncompliance Date" have the same meaning as when used
in 
23 the Economic Development for a Growing Economy Tax Credit 
24 Act.

25(Source: P.A. 101-9, eff. 6-5-19.)


 
 
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1 Section 11-15. The Economic Development for a Growing 
2Economy Tax Credit Act is amended by changing Section 5-45 as 
3follows:




4 (35 ILCS 10/5-45)



5 Sec. 5-45. Amount and duration of the credit. 

6 (a) The Department shall
determine the amount and
duration 
7of the credit awarded under this Act. The duration of the

8credit may not exceed 10 taxable years.
The credit may be 
9stated as
a percentage of the Incremental Income Tax 
10attributable
to the applicant's project and may include a 
11fixed dollar limitation.

12 (b) Notwithstanding subsection (a),
and except as the 
13credit may be applied in a carryover year pursuant to Section

14211(4) of the Illinois Income Tax Act, the credit may be 
15applied against the
State income tax liability in more than 10 
16taxable years but not in more than
15 taxable years for an 
17eligible business
that (i) qualifies under this Act
and the 
18Corporate Headquarters Relocation Act and has in fact 
19undertaken a
qualifying project within the time frame 
20specified by the Department of
Commerce and Economic 
21Opportunity under that Act, and (ii) applies against its
State 
22income tax liability, during the entire 15-year
period, no 
23more than 60% of the maximum
credit per year that would 
24otherwise be available under this Act.

25 (c) Nothing in this Section shall prevent the Department, 
 
 
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1in consultation with the Department of Revenue, from adopting 
2rules to extend the sunset of any earned, existing, and unused 
3tax credit or credits a taxpayer may be in possession of, as 
4provided for in Section 605-1055 of the Department of Commerce 
5and Economic Opportunity Law of the Civil Administrative Code 
6of Illinois, notwithstanding the carry-forward provisions 
7pursuant to paragraph (4) of Section 211 of the Illinois 
8Income Tax Act. 
9(Source: P.A. 94-793, eff. 5-19-06.)


10
ARTICLE 12.  PENSION CODE


11 Section 12-5. The Illinois Pension Code is amended by 
12changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and 
1316-203 as follows:



14 (40 ILCS 5/1-160)


15 Sec. 1-160. Provisions applicable to new hires. 
16 (a) The provisions of this Section apply to a person who, 
17on or after January 1, 2011, first becomes a member or a 
18participant under any reciprocal retirement system or pension 
19fund established under this Code, other than a retirement 
20system or pension fund established under Article 2, 3, 4, 5, 6, 
2115 or 18 of this Code, notwithstanding any other provision of 
22this Code to the contrary, but do not apply to any self-managed 
23plan established under this Code, to any person with respect 
 
 
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1to service as a sheriff's law enforcement employee under 
2Article 7, or to any participant of the retirement plan 
3established under Section 22-101. Notwithstanding anything to 
4the contrary in this Section, for purposes of this Section, a 
5person who participated in a retirement system under Article 
615 prior to January 1, 2011 shall be deemed a person who first 
7became a member or participant prior to January 1, 2011 under 
8any retirement system or pension fund subject to this Section. 
9The changes made to this Section by Public Act 98-596 are a 
10clarification of existing law and are intended to be 
11retroactive to January 1, 2011 (the effective date of Public 
12Act 96-889), notwithstanding the provisions of Section 1-103.1 
13of this Code.
14 This Section does not apply to a person who first becomes a 
15noncovered employee under Article 14 on or after the 
16implementation date of the plan created under Section 1-161 
17for that Article, unless that person elects under subsection 
18(b) of Section 1-161 to instead receive the benefits provided 
19under this Section and the applicable provisions of that 
20Article.
21 This Section does not apply to a person who first becomes a 
22member or participant under Article 16 on or after the 
23implementation date of the plan created under Section 1-161 
24for that Article, unless that person elects under subsection 
25(b) of Section 1-161 to instead receive the benefits provided 
26under this Section and the applicable provisions of that 
 
 
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1Article.
2 This Section does not apply to a person who elects under 
3subsection (c-5) of Section 1-161 to receive the benefits 
4under Section 1-161. 
5 This Section does not apply to a person who first becomes a 
6member or participant of an affected pension fund on or after 6 
7months after the resolution or ordinance date, as defined in 
8Section 1-162, unless that person elects under subsection (c) 
9of Section 1-162 to receive the benefits provided under this 
10Section and the applicable provisions of the Article under 
11which he or she is a member or participant. 
12 (b) "Final average salary" means, except as otherwise 
13provided in this subsection, the average monthly (or annual) 
14salary obtained by dividing the total salary or earnings 
15calculated under the Article applicable to the member or 
16participant during the 96 consecutive months (or 8 consecutive 
17years) of service within the last 120 months (or 10 years) of 
18service in which the total salary or earnings calculated under 
19the applicable Article was the highest by the number of months 
20(or years) of service in that period. For the purposes of a 
21person who first becomes a member or participant of any 
22retirement system or pension fund to which this Section 
23applies on or after January 1, 2011, in this Code, "final 
24average salary" shall be substituted for the following:
25  (1) In Article 7 (except for service as sheriff's law 
26 enforcement employees), "final rate of earnings".
 
 
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1  (2) In Articles 8, 9, 10, 11, and 12, "highest average 
2 annual salary for any 4 consecutive years within the last 
3 10 years of service immediately preceding the date of 
4 withdrawal". 
5  (3) In Article 13, "average final salary". 
6  (4) In Article 14, "final average compensation". 
7  (5) In Article 17, "average salary". 
8  (6) In Section 22-207, "wages or salary received by 
9 him at the date of retirement or discharge". 
10 A member of the Teachers' Retirement System of the State 
11of Illinois who retires on or after June 1, 2021 and for whom 
12the 2020-2021 school year is used in the calculation of the 
13member's final average salary shall use the higher of the 
14following for the purpose of determining the member's final 
15average salary:
16  (A) the amount otherwise calculated under the first 
17 paragraph of this subsection; or
18  (B) an amount calculated by the Teachers' Retirement 
19 System of the State of Illinois using the average of the 
20 monthly (or annual) salary obtained by dividing the total 
21 salary or earnings calculated under Article 16 applicable 
22 to the member or participant during the 96 months (or 8 
23 years) of service within the last 120 months (or 10 years) 
24 of service in which the total salary or earnings 
25 calculated under the Article was the highest by the number 
26 of months (or years) of service in that period. 
 
 
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1 (b-5) Beginning on January 1, 2011, for all purposes under 
2this Code (including without limitation the calculation of 
3benefits and employee contributions), the annual earnings, 
4salary, or wages (based on the plan year) of a member or 
5participant to whom this Section applies shall not exceed 
6$106,800; however, that amount shall annually thereafter be 
7increased by the lesser of (i) 3% of that amount, including all 
8previous adjustments, or (ii) one-half the annual unadjusted 
9percentage increase (but not less than zero) in the consumer 
10price index-u
for the 12 months ending with the September 
11preceding each November 1, including all previous adjustments.
12 For the purposes of this Section, "consumer price index-u" 
13means
the index published by the Bureau of Labor Statistics of 
14the United States
Department of Labor that measures the 
15average change in prices of goods and
services purchased by 
16all urban consumers, United States city average, all
items, 
171982-84 = 100. The new amount resulting from each annual 
18adjustment
shall be determined by the Public Pension Division 
19of the Department of Insurance and made available to the 
20boards of the retirement systems and pension funds by November 
211 of each year. 
22 (c) A member or participant is entitled to a retirement

23annuity upon written application if he or she has attained age 
2467 (beginning January 1, 2015, age 65 with respect to service 
25under Article 12 of this Code that is subject to this Section) 
26and has at least 10 years of service credit and is otherwise 
 
 
10200SB2017ham002- 425 -LRB102 16155 JWD 27453 a


1eligible under the requirements of the applicable Article. 
2 A member or participant who has attained age 62 (beginning 
3January 1, 2015, age 60 with respect to service under Article 
412 of this Code that is subject to this Section) and has at 
5least 10 years of service credit and is otherwise eligible 
6under the requirements of the applicable Article may elect to 
7receive the lower retirement annuity provided
in subsection 
8(d) of this Section. 
9 (c-5) A person who first becomes a member or a participant 
10subject to this Section on or after July 6, 2017 (the effective 
11date of Public Act 100-23), notwithstanding any other 
12provision of this Code to the contrary, is entitled to a 
13retirement annuity under Article 8 or Article 11 upon written 
14application if he or she has attained age 65 and has at least 
1510 years of service credit and is otherwise eligible under the 
16requirements of Article 8 or Article 11 of this Code, 
17whichever is applicable. 
18 (d) The retirement annuity of a member or participant who 
19is retiring after attaining age 62 (beginning January 1, 2015, 
20age 60 with respect to service under Article 12 of this Code 
21that is subject to this Section) with at least 10 years of 
22service credit shall be reduced by one-half
of 1% for each full 
23month that the member's age is under age 67 (beginning January 
241, 2015, age 65 with respect to service under Article 12 of 
25this Code that is subject to this Section).
26 (d-5) The retirement annuity payable under Article 8 or 
 
 
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1Article 11 to an eligible person subject to subsection (c-5) 
2of this Section who is retiring at age 60 with at least 10 
3years of service credit shall be reduced by one-half of 1% for 
4each full month that the member's age is under age 65. 
5 (d-10) Each person who first became a member or 
6participant under Article 8 or Article 11 of this Code on or 
7after January 1, 2011 and prior to the effective date of this 
8amendatory Act of the 100th General Assembly shall make an 
9irrevocable election either:
10  (i) to be eligible for the reduced retirement age 
11 provided in subsections (c-5)
and (d-5) of this Section, 
12 the eligibility for which is conditioned upon the member 
13 or participant agreeing to the increases in employee 
14 contributions for age and service annuities provided in 
15 subsection (a-5) of Section 8-174 of this Code (for 
16 service under Article 8) or subsection (a-5) of Section 
17 11-170 of this Code (for service under Article 11); or 
18  (ii) to not agree to item (i) of this subsection 
19 (d-10), in which case the member or participant shall 
20 continue to be subject to the retirement age provisions in 
21 subsections (c) and (d) of this Section and the employee 
22 contributions for age and service annuity as provided in 
23 subsection (a) of Section 8-174 of this Code (for service 
24 under Article 8) or subsection (a) of Section 11-170 of 
25 this Code (for service under Article 11). 
26 The election provided for in this subsection shall be made 
 
 
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1between October 1, 2017 and November 15, 2017. A person 
2subject to this subsection who makes the required election 
3shall remain bound by that election. A person subject to this 
4subsection who fails for any reason to make the required 
5election within the time specified in this subsection shall be 
6deemed to have made the election under item (ii). 
7 (e) Any retirement annuity or supplemental annuity shall 
8be subject to annual increases on the January 1 occurring 
9either on or after the attainment of age 67 (beginning January 
101, 2015, age 65 with respect to service under Article 12 of 
11this Code that is subject to this Section and beginning on the 
12effective date of this amendatory Act of the 100th General 
13Assembly, age 65 with respect to service under Article 8 or 
14Article 11 for eligible persons who: (i) are subject to 
15subsection (c-5) of this Section; or (ii) made the election 
16under item (i) of subsection (d-10) of this Section) or the 
17first anniversary of the annuity start date, whichever is 
18later. Each annual increase shall be calculated at 3% or 
19one-half the annual unadjusted percentage increase (but not 
20less than zero) in the consumer price index-u for the 12 months 
21ending with the September preceding each November 1, whichever 
22is less, of the originally granted retirement annuity. If the 
23annual unadjusted percentage change in the consumer price 
24index-u for the 12 months ending with the September preceding 
25each November 1 is zero or there is a decrease, then the 
26annuity shall not be increased. 
 
 
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1 For the purposes of Section 1-103.1 of this Code, the 
2changes made to this Section by this amendatory Act of the 
3100th General Assembly are applicable without regard to 
4whether the employee was in active service on or after the 
5effective date of this amendatory Act of the 100th General 
6Assembly. 
7 (f) The initial survivor's or widow's annuity of an 
8otherwise eligible survivor or widow of a retired member or 
9participant who first became a member or participant on or 
10after January 1, 2011 shall be in the amount of 66 2/3% of the 
11retired member's or participant's retirement annuity at the 
12date of death. In the case of the death of a member or 
13participant who has not retired and who first became a member 
14or participant on or after January 1, 2011, eligibility for a 
15survivor's or widow's annuity shall be determined by the 
16applicable Article of this Code. The initial benefit shall be 
1766 2/3% of the earned annuity without a reduction due to age. A 
18child's annuity of an otherwise eligible child shall be in the 
19amount prescribed under each Article if applicable. Any 
20survivor's or widow's annuity shall be increased (1) on each 
21January 1 occurring on or after the commencement of the 
22annuity if
the deceased member died while receiving a 
23retirement annuity or (2) in
other cases, on each January 1 
24occurring after the first anniversary
of the commencement of 
25the annuity. Each annual increase shall be calculated at 3% or 
26one-half the annual unadjusted percentage increase (but not 
 
 
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1less than zero) in the consumer price index-u for the 12 months 
2ending with the September preceding each November 1, whichever 
3is less, of the originally granted survivor's annuity. If the 
4annual unadjusted percentage change in the consumer price 
5index-u for the 12 months ending with the September preceding 
6each November 1 is zero or there is a decrease, then the 
7annuity shall not be increased. 
8 (g) The benefits in Section 14-110 apply only if the 
9person is a State policeman, a fire fighter in the fire 
10protection service of a department, a conservation police 
11officer, an investigator for the Secretary of State, an arson 
12investigator, a Commerce Commission police officer, 
13investigator for the Department of Revenue or the
Illinois 
14Gaming Board, a security employee of the Department of 
15Corrections or the Department of Juvenile Justice, or a 
16security employee of the Department of Innovation and 
17Technology, as those terms are defined in subsection (b) and 
18subsection (c) of Section 14-110. A person who meets the 
19requirements of this Section is entitled to an annuity 
20calculated under the provisions of Section 14-110, in lieu of 
21the regular or minimum retirement annuity, only if the person 
22has withdrawn from service with not less than 20
years of 
23eligible creditable service and has attained age 60, 
24regardless of whether
the attainment of age 60 occurs while 
25the person is
still in service. 
26 (h) If a person who first becomes a member or a participant 
 
 
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1of a retirement system or pension fund subject to this Section 
2on or after January 1, 2011 is receiving a retirement annuity 
3or retirement pension under that system or fund and becomes a 
4member or participant under any other system or fund created 
5by this Code and is employed on a full-time basis, except for 
6those members or participants exempted from the provisions of 
7this Section under subsection (a) of this Section, then the 
8person's retirement annuity or retirement pension under that 
9system or fund shall be suspended during that employment. Upon 
10termination of that employment, the person's retirement 
11annuity or retirement pension payments shall resume and be 
12recalculated if recalculation is provided for under the 
13applicable Article of this Code.
14 If a person who first becomes a member of a retirement 
15system or pension fund subject to this Section on or after 
16January 1, 2012 and is receiving a retirement annuity or 
17retirement pension under that system or fund and accepts on a 
18contractual basis a position to provide services to a 
19governmental entity from which he or she has retired, then 
20that person's annuity or retirement pension earned as an 
21active employee of the employer shall be suspended during that 
22contractual service. A person receiving an annuity or 
23retirement pension under this Code shall notify the pension 
24fund or retirement system from which he or she is receiving an 
25annuity or retirement pension, as well as his or her 
26contractual employer, of his or her retirement status before 
 
 
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1accepting contractual employment. A person who fails to submit 
2such notification shall be guilty of a Class A misdemeanor and 
3required to pay a fine of $1,000. Upon termination of that 
4contractual employment, the person's retirement annuity or 
5retirement pension payments shall resume and, if appropriate, 
6be recalculated under the applicable provisions of this Code. 
7 (i) (Blank). 
8 (j) In the case of a conflict between the provisions of 
9this Section and any other provision of this Code, the 
10provisions of this Section shall control.

11(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17; 
12100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff. 
131-4-19; 101-610, eff. 1-1-20.)



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


15 Sec. 15-155. Employer contributions. 

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

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

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

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

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

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

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

22beginning in the State fiscal year in which the actuarial

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

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

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

22 For each of State fiscal years 2008 through 2009, the 
23State contribution to
the System, as a percentage of the 
24applicable employee payroll, shall be
increased in equal 
25annual increments from the required State contribution for 
26State fiscal year 2007, so that by State fiscal year 2011, the

 
 
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1State is contributing at the rate otherwise required under 
2this Section.

3 Notwithstanding any other provision of this Article, the 
4total required State contribution for State fiscal year 2010 
5is $702,514,000 and shall be made from the State Pensions Fund 
6and proceeds of bonds sold in fiscal year 2010 pursuant to 
7Section 7.2 of the General Obligation Bond Act, less (i) the 
8pro rata share of bond sale expenses determined by the 
9System's share of total bond proceeds, (ii) any amounts 
10received from the General Revenue Fund in fiscal year 2010, 
11(iii) any reduction in bond proceeds due to the issuance of 
12discounted bonds, if applicable. 
13 Notwithstanding any other provision of this Article, the

14total required State contribution for State fiscal year 2011 
15is
the amount recertified by the System on or before April 1, 
162011 pursuant to Section 15-165 and shall be made from the 
17State Pensions Fund and
proceeds of bonds sold in fiscal year 
182011 pursuant to Section
7.2 of the General Obligation Bond 
19Act, less (i) the pro rata
share of bond sale expenses 
20determined by the System's share of
total bond proceeds, (ii) 
21any amounts received from the General
Revenue Fund in fiscal 
22year 2011, and (iii) any reduction in bond
proceeds due to the 
23issuance of discounted bonds, if
applicable. 
24 Beginning in State fiscal year 2046, the minimum State 
25contribution for
each fiscal year shall be the amount needed 
26to maintain the total assets of
the System at 90% of the total 
 
 
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1actuarial liabilities of the System.

2 Amounts received by the System pursuant to Section 25 of 
3the Budget Stabilization Act or Section 8.12 of the State 
4Finance Act in any fiscal year do not reduce and do not 
5constitute payment of any portion of the minimum State 
6contribution required under this Article in that fiscal year. 
7Such amounts shall not reduce, and shall not be included in the 
8calculation of, the required State contributions under this 
9Article in any future year until the System has reached a 
10funding ratio of at least 90%. A reference in this Article to 
11the "required State contribution" or any substantially similar 
12term does not include or apply to any amounts payable to the 
13System under Section 25 of the Budget Stabilization Act.
14 Notwithstanding any other provision of this Section, the 
15required State
contribution for State fiscal year 2005 and for 
16fiscal year 2008 and each fiscal year thereafter, as

17calculated under this Section and
certified under Section 
1815-165, shall not exceed an amount equal to (i) the
amount of 
19the required State contribution that would have been 
20calculated under
this Section for that fiscal year if the 
21System had not received any payments
under subsection (d) of 
22Section 7.2 of the General Obligation Bond Act, minus
(ii) the 
23portion of the State's total debt service payments for that 
24fiscal
year on the bonds issued in fiscal year 2003 for the 
25purposes of that Section 7.2, as determined
and certified by 
26the Comptroller, that is the same as the System's portion of

 
 
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1the total moneys distributed under subsection (d) of Section 
27.2 of the General
Obligation Bond Act. In determining this 
3maximum for State fiscal years 2008 through 2010, however, the 
4amount referred to in item (i) shall be increased, as a 
5percentage of the applicable employee payroll, in equal 
6increments calculated from the sum of the required State 
7contribution for State fiscal year 2007 plus the applicable 
8portion of the State's total debt service payments for fiscal 
9year 2007 on the bonds issued in fiscal year 2003 for the 
10purposes of Section 7.2 of the General
Obligation Bond Act, so 
11that, by State fiscal year 2011, the
State is contributing at 
12the rate otherwise required under this Section.

13 (a-2) Beginning in fiscal year 2018, each employer under 
14this Article shall pay to the System a required contribution 
15determined as a percentage of projected payroll and sufficient 
16to produce an annual amount equal to:
17  (i) for each of fiscal years 2018, 2019, and 2020, the 
18 defined benefit normal cost of the defined benefit plan, 
19 less the employee contribution, for each employee of that 
20 employer who has elected or who is deemed to have elected 
21 the benefits under Section 1-161 or who has made the 
22 election under subsection (c) of Section 1-161; for fiscal 
23 year 2021 and each fiscal year thereafter, the defined 
24 benefit normal cost of the defined benefit plan, less the 
25 employee contribution, plus 2%, for each employee of that 
26 employer who has elected or who is deemed to have elected 
 
 
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1 the benefits under Section 1-161 or who has made the 
2 election under subsection (c) of Section 1-161; plus
3  (ii) the amount required for that fiscal year to 
4 amortize any unfunded actuarial accrued liability 
5 associated with the present value of liabilities 
6 attributable to the employer's account under Section 
7 15-155.2, determined
as a level percentage of payroll over 
8 a 30-year rolling amortization period.
9 In determining contributions required under item (i) of 
10this subsection, the System shall determine an aggregate rate 
11for all employers, expressed as a percentage of projected 
12payroll. 
13 In determining the contributions required under item (ii) 
14of this subsection, the amount shall be computed by the System 
15on the basis of the actuarial assumptions and tables used in 
16the most recent actuarial valuation of the System that is 
17available at the time of the computation. 
18 The contributions required under this subsection (a-2) 
19shall be paid by an employer concurrently with that employer's 
20payroll payment period. The State, as the actual employer of 
21an employee, shall make the required contributions under this 
22subsection. 
23 As used in this subsection, "academic year" means the 
2412-month period beginning September 1. 
25 (b) If an employee is paid from trust or federal funds, the 
26employer
shall pay to the Board contributions from those funds 
 
 
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1which are
sufficient to cover the accruing normal costs on 
2behalf of the employee.
However, universities having employees 
3who are compensated out of local
auxiliary funds, income 
4funds, or service enterprise funds are not required
to pay 
5such contributions on behalf of those employees. The local 
6auxiliary
funds, income funds, and service enterprise funds of 
7universities shall not be
considered trust funds for the 
8purpose of this Article, but funds of alumni
associations, 
9foundations, and athletic associations which are affiliated 
10with
the universities included as employers under this Article 
11and other employers
which do not receive State appropriations 
12are considered to be trust funds for
the purpose of this 
13Article.

14 (b-1) The City of Urbana and the City of Champaign shall 
15each make
employer contributions to this System for their 
16respective firefighter
employees who participate in this 
17System pursuant to subsection (h) of Section
15-107. The rate 
18of contributions to be made by those municipalities shall
be 
19determined annually by the Board on the basis of the actuarial 
20assumptions
adopted by the Board and the recommendations of 
21the actuary, and shall be
expressed as a percentage of salary 
22for each such employee. The Board shall
certify the rate to the 
23affected municipalities as soon as may be practical.
The 
24employer contributions required under this subsection shall be 
25remitted by
the municipality to the System at the same time and 
26in the same manner as
employee contributions.

 
 
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1 (c) Through State fiscal year 1995: The total employer 
2contribution shall
be apportioned among the various funds of 
3the State and other employers,
whether trust, federal, or 
4other funds, in accordance with actuarial procedures
approved 
5by the Board. State of Illinois contributions for employers 
6receiving
State appropriations for personal services shall be 
7payable from appropriations
made to the employers or to the 
8System. The contributions for Class I
community colleges 
9covering earnings other than those paid from trust and
federal 
10funds, shall be payable solely from appropriations to the 
11Illinois
Community College Board or the System for employer 
12contributions.

13 (d) Beginning in State fiscal year 1996, the required 
14State contributions
to the System shall be appropriated 
15directly to the System and shall be payable
through vouchers 
16issued in accordance with subsection (c) of Section 15-165, 
17except as provided in subsection (g).

18 (e) The State Comptroller shall draw warrants payable to 
19the System upon
proper certification by the System or by the 
20employer in accordance with the
appropriation laws and this 
21Code.

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

23pensions and other benefits which accrues to the System 
24because of the
credits earned for service rendered by the 
25participants during the
fiscal year and expenses of 
26administering the System, but shall not
include the principal 
 
 
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1of or any redemption premium or interest on any bonds
issued by 
2the Board or any expenses incurred or deposits required in

3connection therewith.

4 (g) If June 4, 2018 (Public Act 100-587) the amount of a 
5participant's earnings for any academic year used to determine 
6the final rate of earnings, determined on a full-time 
7equivalent basis, exceeds the amount of his or her earnings 
8with the same employer for the previous academic year, 
9determined on a full-time equivalent basis, by more than 6%, 
10the participant's employer shall pay to the System, in 
11addition to all other payments required under this Section and 
12in accordance with guidelines established by the System, the 
13present value of the increase in benefits resulting from the 
14portion of the increase in earnings that is in excess of 6%. 
15This present value shall be computed by the System on the basis 
16of the actuarial assumptions and tables used in the most 
17recent actuarial valuation of the System that is available at 
18the time of the computation. The System may require the 
19employer to provide any pertinent information or 
20documentation.
21 Whenever it determines that a payment is or may be 
22required under this subsection (g), the System shall calculate 
23the amount of the payment and bill the employer for that 
24amount. The bill shall specify the calculations used to 
25determine the amount due. If the employer disputes the amount 
26of the bill, it may, within 30 days after receipt of the bill, 
 
 
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1apply to the System in writing for a recalculation. The 
2application must specify in detail the grounds of the dispute 
3and, if the employer asserts that the calculation is subject 
4to subsection (h), (h-5), or (i) of this Section, must include 
5an affidavit setting forth and attesting to all facts within 
6the employer's knowledge that are pertinent to the 
7applicability of that subsection. Upon receiving a timely 
8application for recalculation, the System shall review the 
9application and, if appropriate, recalculate the amount due.

10 The employer contributions required under this subsection 
11(g) may be paid in the form of a lump sum within 90 days after 
12receipt of the bill. If the employer contributions are not 
13paid within 90 days after receipt of the bill, then interest 
14will be charged at a rate equal to the System's annual 
15actuarially assumed rate of return on investment compounded 
16annually from the 91st day after receipt of the bill. Payments 
17must be concluded within 3 years after the employer's receipt 
18of the bill.
19 When assessing payment for any amount due under this 
20subsection (g), the System shall include earnings, to the 
21extent not established by a participant under Section 
2215-113.11 or 15-113.12, that would have been paid to the 
23participant had the participant not taken (i) periods of 
24voluntary or involuntary furlough occurring on or after July 
251, 2015 and on or before June 30, 2017 or (ii) periods of 
26voluntary pay reduction in lieu of furlough occurring on or 
 
 
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1after July 1, 2015 and on or before June 30, 2017. Determining 
2earnings that would have been paid to a participant had the 
3participant not taken periods of voluntary or involuntary 
4furlough or periods of voluntary pay reduction shall be the 
5responsibility of the employer, and shall be reported in a 
6manner prescribed by the System.
7 This subsection (g) does not apply to (1) Tier 2 hybrid 
8plan members and (2) Tier 2 defined benefit members who first 
9participate under this Article on or after the implementation 
10date of the Optional Hybrid Plan. 
11 (g-1) (Blank). June 4, 2018 (Public Act 100-587)
12 (h) This subsection (h) applies only to payments made or 
13salary increases given on or after June 1, 2005 but before July 
141, 2011. The changes made by Public Act 94-1057 shall not 
15require the System to refund any payments received before July 
1631, 2006 (the effective date of Public Act 94-1057).
17 When assessing payment for any amount due under subsection 
18(g), the System shall exclude earnings increases paid to 
19participants under contracts or collective bargaining 
20agreements entered into, amended, or renewed before June 1, 
212005.

22 When assessing payment for any amount due under subsection 
23(g), the System shall exclude earnings increases paid to a 
24participant at a time when the participant is 10 or more years 
25from retirement eligibility under Section 15-135.

26 When assessing payment for any amount due under subsection 
 
 
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1(g), the System shall exclude earnings increases resulting 
2from overload work, including a contract for summer teaching, 
3or overtime when the employer has certified to the System, and 
4the System has approved the certification, that: (i) in the 
5case of overloads (A) the overload work is for the sole purpose 
6of academic instruction in excess of the standard number of 
7instruction hours for a full-time employee occurring during 
8the academic year that the overload is paid and (B) the 
9earnings increases are equal to or less than the rate of pay 
10for academic instruction computed using the participant's 
11current salary rate and work schedule; and (ii) in the case of 
12overtime, the overtime was necessary for the educational 
13mission.
14 When assessing payment for any amount due under subsection 
15(g), the System shall exclude any earnings increase resulting 
16from (i) a promotion for which the employee moves from one 
17classification to a higher classification under the State 
18Universities Civil Service System, (ii) a promotion in 
19academic rank for a tenured or tenure-track faculty position, 
20or (iii) a promotion that the Illinois Community College Board 
21has recommended in accordance with subsection (k) of this 
22Section. These earnings increases shall be excluded only if 
23the promotion is to a position that has existed and been filled 
24by a member for no less than one complete academic year and the 
25earnings increase as a result of the promotion is an increase 
26that results in an amount no greater than the average salary 
 
 
10200SB2017ham002- 444 -LRB102 16155 JWD 27453 a


1paid for other similar positions.
2 (h-5) When assessing payment for any amount due under 
3subsection (g), the System shall exclude any earnings increase 
4resulting from overload work performed in an academic year 
5subsequent to an academic year in which the employer was 
6unable to offer or allow to be conducted overload work due to 
7an emergency declaration limiting such activities. 
8 (i) When assessing payment for any amount due under 
9subsection (g), the System shall exclude any salary increase 
10described in subsection (h) of this Section given on or after 
11July 1, 2011 but before July 1, 2014 under a contract or 
12collective bargaining agreement entered into, amended, or 
13renewed on or after June 1, 2005 but before July 1, 2011. 
14Notwithstanding any other provision of this Section, any 
15payments made or salary increases given after June 30, 2014 
16shall be used in assessing payment for any amount due under 
17subsection (g) of this Section.

18 (j) The System shall prepare a report and file copies of 
19the report with the Governor and the General Assembly by 
20January 1, 2007 that contains all of the following 
21information:
22  (1) The number of recalculations required by the 
23 changes made to this Section by Public Act 94-1057 for 
24 each employer.
25  (2) The dollar amount by which each employer's 
26 contribution to the System was changed due to 
 
 
10200SB2017ham002- 445 -LRB102 16155 JWD 27453 a


1 recalculations required by Public Act 94-1057.
2  (3) The total amount the System received from each 
3 employer as a result of the changes made to this Section by 
4 Public Act 94-4.
5  (4) The increase in the required State contribution 
6 resulting from the changes made to this Section by Public 
7 Act 94-1057.
8 (j-5) For State fiscal years beginning on or after July 1, 
92017, if the amount of a participant's earnings for any State 
10fiscal year exceeds the amount of the salary set by law for the 
11Governor that is in effect on July 1 of that fiscal year, the 
12participant's employer shall pay to the System, in addition to 
13all other payments required under this Section and in 
14accordance with guidelines established by the System, an 
15amount determined by the System to be equal to the employer 
16normal cost, as established by the System and expressed as a 
17total percentage of payroll, multiplied by the amount of 
18earnings in excess of the amount of the salary set by law for 
19the Governor. This amount shall be computed by the System on 
20the basis of the actuarial assumptions and tables used in the 
21most recent actuarial valuation of the System that is 
22available at the time of the computation. The System may 
23require the employer to provide any pertinent information or 
24documentation.
25 Whenever it determines that a payment is or may be 
26required under this subsection, the System shall calculate the 
 
 
10200SB2017ham002- 446 -LRB102 16155 JWD 27453 a


1amount of the payment and bill the employer for that amount. 
2The bill shall specify the calculation used to determine the 
3amount due. If the employer disputes the amount of the bill, it 
4may, within 30 days after receipt of the bill, apply to the 
5System in writing for a recalculation. The application must 
6specify in detail the grounds of the dispute. Upon receiving a 
7timely application for recalculation, the System shall review 
8the application and, if appropriate, recalculate the amount 
9due. 
10 The employer contributions required under this subsection 
11may be paid in the form of a lump sum within 90 days after 
12issuance of the bill. If the employer contributions are not 
13paid within 90 days after issuance of the bill, then interest 
14will be charged at a rate equal to the System's annual 
15actuarially assumed rate of return on investment compounded 
16annually from the 91st day after issuance of the bill. All 
17payments must be received within 3 years after issuance of the 
18bill. If the employer fails to make complete payment, 
19including applicable interest, within 3 years, then the System 
20may, after giving notice to the employer, certify the 
21delinquent amount to the State Comptroller, and the 
22Comptroller shall thereupon deduct the certified delinquent 
23amount from State funds payable to the employer and pay them 
24instead to the System. 
25 This subsection (j-5) does not apply to a participant's 
26earnings to the extent an employer pays the employer normal 
 
 
10200SB2017ham002- 447 -LRB102 16155 JWD 27453 a


1cost of such earnings. 
2 The changes made to this subsection (j-5) by Public Act 
3100-624 are intended to apply retroactively to July 6, 2017 
4(the effective date of Public Act 100-23). 
5 (k) The Illinois Community College Board shall adopt rules 
6for recommending lists of promotional positions submitted to 
7the Board by community colleges and for reviewing the 
8promotional lists on an annual basis. When recommending 
9promotional lists, the Board shall consider the similarity of 
10the positions submitted to those positions recognized for 
11State universities by the State Universities Civil Service 
12System. The Illinois Community College Board shall file a copy 
13of its findings with the System. The System shall consider the 
14findings of the Illinois Community College Board when making 
15determinations under this Section. The System shall not 
16exclude any earnings increases resulting from a promotion when 
17the promotion was not submitted by a community college. 
18Nothing in this subsection (k) shall require any community 
19college to submit any information to the Community College 
20Board.

21 (l) For purposes of determining the required State 
22contribution to the System, the value of the System's assets 
23shall be equal to the actuarial value of the System's assets, 
24which shall be calculated as follows:
25 As of June 30, 2008, the actuarial value of the System's 
26assets shall be equal to the market value of the assets as of 
 
 
10200SB2017ham002- 448 -LRB102 16155 JWD 27453 a


1that date. In determining the actuarial value of the System's 
2assets for fiscal years after June 30, 2008, any actuarial 
3gains or losses from investment return incurred in a fiscal 
4year shall be recognized in equal annual amounts over the 
55-year period following that fiscal year. 
6 (m) For purposes of determining the required State 
7contribution to the system for a particular year, the 
8actuarial value of assets shall be assumed to earn a rate of 
9return equal to the system's actuarially assumed rate of 
10return. 
11(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
12100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff. 
137-12-19; revised 8-6-19.)


14 (40 ILCS 5/15-198)

15 Sec. 15-198. Application and expiration of new benefit 
16increases.
17 (a) As used in this Section, "new benefit increase" means 
18an increase in the amount of any benefit provided under this 
19Article, or an expansion of the conditions of eligibility for 
20any benefit under this Article, that results from an amendment 
21to this Code that takes effect after June 1, 2005 (the 
22effective date of Public Act 94-4). "New benefit increase", 
23however, does not include any benefit increase resulting from 
24the changes made to Article 1 or this Article by Public Act 
25100-23, Public Act 100-587, Public Act 100-769, Public Act 
 
 
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1101-10, Public Act 101-610, or this amendatory Act of the 
2102nd General Assembly or this amendatory Act of the 101st 
3General Assembly.
4 (b) Notwithstanding any other provision of this Code or 
5any subsequent amendment to this Code, every new benefit 
6increase is subject to this Section and shall be deemed to be 
7granted only in conformance with and contingent upon 
8compliance with the provisions of this Section.

9 (c) The Public Act enacting a new benefit increase must 
10identify and provide for payment to the System of additional 
11funding at least sufficient to fund the resulting annual 
12increase in cost to the System as it accrues.
13 Every new benefit increase is contingent upon the General 
14Assembly providing the additional funding required under this 
15subsection. The Commission on Government Forecasting and 
16Accountability shall analyze whether adequate additional 
17funding has been provided for the new benefit increase and 
18shall report its analysis to the Public Pension Division of 
19the Department of Insurance. A new benefit increase created by 
20a Public Act that does not include the additional funding 
21required under this subsection is null and void. If the Public 
22Pension Division determines that the additional funding 
23provided for a new benefit increase under this subsection is 
24or has become inadequate, it may so certify to the Governor and 
25the State Comptroller and, in the absence of corrective action 
26by the General Assembly, the new benefit increase shall expire 
 
 
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1at the end of the fiscal year in which the certification is 
2made.

3 (d) Every new benefit increase shall expire 5 years after 
4its effective date or on such earlier date as may be specified 
5in the language enacting the new benefit increase or provided 
6under subsection (c). This does not prevent the General 
7Assembly from extending or re-creating a new benefit increase 
8by law.
9 (e) Except as otherwise provided in the language creating 
10the new benefit increase, a new benefit increase that expires 
11under this Section continues to apply to persons who applied 
12and qualified for the affected benefit while the new benefit 
13increase was in effect and to the affected beneficiaries and 
14alternate payees of such persons, but does not apply to any 
15other person, including, without limitation, a person who 
16continues in service after the expiration date and did not 
17apply and qualify for the affected benefit while the new 
18benefit increase was in effect.

19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
20100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff. 
217-12-19; 101-610, eff. 1-1-20.)



22 (40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)


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

25 Sec. 16-133. Retirement annuity; amount. 

 
 
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1 (a) The amount of the retirement annuity shall be (i) in 
2the case of a person who first became a teacher under this 
3Article before July 1, 2005, the larger of the
amounts 
4determined under paragraphs (A) and (B) below, or (ii) in the 
5case of a person who first becomes a teacher under this Article 
6on or after July 1, 2005, the amount determined under the 
7applicable provisions of paragraph (B):


8  (A) An amount consisting of the sum of the following:


9   (1) An amount that can be provided on an 
10 actuarially equivalent basis
by the member's 
11 accumulated contributions at the time of retirement; 
12 and


13   (2) The sum of (i) the amount that can be provided 
14 on an actuarially
equivalent basis by the member's 
15 accumulated contributions representing
service prior 
16 to July 1, 1947, and (ii) the amount that can be 
17 provided on
an actuarially equivalent basis by the 
18 amount obtained by multiplying 1.4
times the member's 
19 accumulated contributions covering service subsequent 
20 to
June 30, 1947; and


21   (3) If there is prior service, 2 times the amount 
22 that would have been
determined under subparagraph (2) 
23 of paragraph (A) above on account of
contributions 
24 which would have been made during the period of prior 
25 service
creditable to the member had the System been 
26 in operation and had the
member made contributions at 
 
 
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1 the contribution rate in effect prior to
July 1, 1947.

2  This paragraph (A) does not apply to a person who 
3 first becomes a teacher under this Article on or after 
4 July 1, 2005.


5  (B) An amount consisting of the greater of the 
6 following:


7   (1) For creditable service earned before July 1, 
8 1998 that has not
been augmented under Section 
9 16-129.1: 1.67% of final average salary for
each of 
10 the first 10 years of creditable service, 1.90% of 
11 final average salary
for each year in excess of 10 but 
12 not exceeding 20, 2.10% of final average
salary for 
13 each year in excess of 20 but not exceeding 30, and 
14 2.30% of final
average salary for each year in excess 
15 of 30; and


16   For creditable service earned on or after July 1, 
17 1998 by a member who
has at least 24 years of 
18 creditable service on July 1, 1998 and who
does not 
19 elect to augment service under Section 16-129.1: 2.2% 
20 of final
average salary for each year of creditable 
21 service earned on or after July 1,
1998 but before the 
22 member reaches a total of 30 years of creditable 
23 service
and 2.3% of final average salary for each year 
24 of creditable service earned
on or after July 1, 1998 
25 and after the member reaches a total of 30 years of

26 creditable service; and


 
 
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1   For all other creditable service: 2.2% of final 
2 average salary
for each year of creditable service; or


3   (2) 1.5% of final average salary for each year of

4 creditable service plus the sum $7.50 for each of the 
5 first 20 years of
creditable service.


6 The amount of the retirement annuity determined under this 
7 paragraph (B)
shall be reduced by 1/2 of 1% for each month 
8 that the member is less than
age 60 at the time the 
9 retirement annuity begins. However, this reduction
shall 
10 not apply (i) if the member has at least 35 years of 
11 creditable service,
or (ii) if the member retires on 
12 account of disability under Section 16-149.2
of this 
13 Article with at least 20 years of creditable service, or 
14 (iii) if
the member (1) has earned during the period 
15 immediately preceding the last
day of service at least one 
16 year of contributing creditable service as an
employee of 
17 a department as defined in Section 14-103.04, (2) has 
18 earned at
least 5 years of contributing creditable service 
19 as an employee of a department
as defined in Section 
20 14-103.04, (3) retires on or after January 1, 2001, and

21 (4) retires having attained an age which, when added to 
22 the number of years of
his or her total creditable 
23 service, equals at least 85. Portions of years
shall be 
24 counted as decimal equivalents.

25 (b) For purposes of this Section, except as provided in 
26subsection (b-5), final average salary shall be the
average 
 
 
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1salary for the highest 4 consecutive years within the last 10 
2years
of creditable service as determined under rules of the 
3board.
4  The minimum
final average salary shall be considered to 
5be $2,400 per year.

6 In the determination of final average salary for members 
7other than
elected officials and their appointees when such 
8appointees are allowed by
statute, that part of a member's 
9salary for any year beginning after June
30, 1979 which 
10exceeds the member's annual full-time salary rate with the

11same employer for the preceding year by more than 20% shall be 
12excluded.
The exclusion shall not apply in any year in which 
13the member's creditable
earnings are less than 50% of the 
14preceding year's mean salary for downstate
teachers as 
15determined by the survey of school district salaries provided 
16in
Section 2-3.103 of the School Code.

17 (b-5) A teacher who retires on or after June 1, 2021 and 
18for whom the 2020-2021 school year is used in the calculation 
19of the member's final average salary shall use the higher of 
20the following for the purpose of determining the member's 
21final average salary:
22  (A) the amount otherwise calculated under subsection 
23 (b); or
24  (B) an amount calculated by the System using the 
25 average salary for the 4 highest years within the last 10 
26 years of creditable service as determined under the rules 
 
 
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1 of the board. 
2 (c) In determining the amount of the retirement annuity 
3under paragraph
(B) of this Section, a fractional year shall 
4be granted proportional credit.

5 (d) The retirement annuity determined under paragraph (B) 
6of this Section
shall be available only to members who render 
7teaching service after July
1, 1947 for which member 
8contributions are required, and to annuitants who
re-enter 
9under the provisions of Section 16-150.

10 (e) The maximum retirement annuity provided under 
11paragraph (B) of this
Section shall be 75% of final average 
12salary.

13 (f) A member retiring after the effective date of this 
14amendatory Act
of 1998 shall receive a pension equal to 75% of 
15final average salary if the
member is qualified to receive a 
16retirement annuity equal to at least 74.6%
of final average 
17salary under this Article or as proportional annuities under

18Article 20 of this Code.

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




20 (40 ILCS 5/16-158)
 (from Ch. 108 1/2, par. 16-158)


21 Sec. 16-158. Contributions by State and other employing 
22units. 

23 (a) The State shall make contributions to the System by 
24means of
appropriations from the Common School Fund and other 
25State funds of amounts
which, together with other employer 
 
 
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1contributions, employee contributions,
investment income, and 
2other income, will be sufficient to meet the cost of

3maintaining and administering the System on a 90% funded basis 
4in accordance
with actuarial recommendations.

5 The Board shall determine the amount of State 
6contributions required for
each fiscal year on the basis of 
7the actuarial tables and other assumptions
adopted by the 
8Board and the recommendations of the actuary, using the 
9formula
in subsection (b-3).

10 (a-1) Annually, on or before November 15 until November 
1115, 2011, the Board shall certify to the
Governor the amount of 
12the required State contribution for the coming fiscal
year. 
13The certification under this subsection (a-1) shall include a 
14copy of the actuarial recommendations
upon which it is based 
15and shall specifically identify the System's projected State 
16normal cost for that fiscal year.

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

22Obligation Bond Act.

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

25contribution to the System for State fiscal year 2006, taking 
26into account the changes in required State contributions made 
 
 
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1by Public Act 94-4.

2 On or before April 1, 2011, the Board shall recalculate 
3and recertify to the Governor the amount of the required State 
4contribution to the System for State fiscal year 2011, 
5applying the changes made by Public Act 96-889 to the System's 
6assets and liabilities as of June 30, 2009 as though Public Act 
796-889 was approved on that date. 
8 (a-5) On or before November 1 of each year, beginning 
9November 1, 2012, the Board shall submit to the State Actuary, 
10the Governor, and the General Assembly a proposed 
11certification of the amount of the required State contribution 
12to the System for the next fiscal year, along with all of the 
13actuarial assumptions, calculations, and data upon which that 
14proposed certification is based. On or before January 1 of 
15each year, beginning January 1, 2013, the State Actuary shall 
16issue a preliminary report concerning the proposed 
17certification and identifying, if necessary, recommended 
18changes in actuarial assumptions that the Board must consider 
19before finalizing its certification of the required State 
20contributions. On or before January 15, 2013 and each January 
2115 thereafter, the Board shall certify to the Governor and the 
22General Assembly the amount of the required State contribution 
23for the next fiscal year. The Board's certification must note 
24any deviations from the State Actuary's recommended changes, 
25the reason or reasons for not following the State Actuary's 
26recommended changes, and the fiscal impact of not following 
 
 
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1the State Actuary's recommended changes on the required State 
2contribution. 
3 (a-10) By November 1, 2017, the Board shall recalculate 
4and recertify to the State Actuary, the Governor, and the 
5General Assembly the amount of the State contribution to the 
6System for State fiscal year 2018, taking into account the 
7changes in required State contributions made by Public Act 
8100-23. The State Actuary shall review the assumptions and 
9valuations underlying the Board's revised certification and 
10issue a preliminary report concerning the proposed 
11recertification and identifying, if necessary, recommended 
12changes in actuarial assumptions that the Board must consider 
13before finalizing its certification of the required State 
14contributions. The Board's final certification must note any 
15deviations from the State Actuary's recommended changes, the 
16reason or reasons for not following the State Actuary's 
17recommended changes, and the fiscal impact of not following 
18the State Actuary's recommended changes on the required State 
19contribution. 
20 (a-15) On or after June 15, 2019, but no later than June 
2130, 2019, the Board shall recalculate and recertify to the 
22Governor and the General Assembly the amount of the State 
23contribution to the System for State fiscal year 2019, taking 
24into account the changes in required State contributions made 
25by Public Act 100-587. The recalculation shall be made using 
26assumptions adopted by the Board for the original fiscal year 
 
 
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12019 certification. The monthly voucher for the 12th month of 
2fiscal year 2019 shall be paid by the Comptroller after the 
3recertification required pursuant to this subsection is 
4submitted to the Governor, Comptroller, and General Assembly. 
5The recertification submitted to the General Assembly shall be 
6filed with the Clerk of the House of Representatives and the 
7Secretary of the Senate in electronic form only, in the manner 
8that the Clerk and the Secretary shall direct. 
9 (b) Through State fiscal year 1995, the State 
10contributions shall be
paid to the System in accordance with 
11Section 18-7 of the School Code.

12 (b-1) Beginning in State fiscal year 1996, on the 15th day 
13of each month,
or as soon thereafter as may be practicable, the 
14Board shall submit vouchers
for payment of State contributions 
15to the System, in a total monthly amount of
one-twelfth of the 
16required annual State contribution certified under
subsection 
17(a-1).
From March 5, 2004 (the
effective date of Public Act 
1893-665)
through June 30, 2004, the Board shall not submit 
19vouchers for the
remainder of fiscal year 2004 in excess of the 
20fiscal year 2004
certified contribution amount determined 
21under this Section
after taking into consideration the 
22transfer to the System
under subsection (a) of Section 6z-61 
23of the State Finance Act.
These vouchers shall be paid by the 
24State Comptroller and
Treasurer by warrants drawn on the funds 
25appropriated to the System for that
fiscal year.

26 If in any month the amount remaining unexpended from all 
 
 
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1other appropriations
to the System for the applicable fiscal 
2year (including the appropriations to
the System under Section 
38.12 of the State Finance Act and Section 1 of the
State 
4Pension Funds Continuing Appropriation Act) is less than the 
5amount
lawfully vouchered under this subsection, the 
6difference shall be paid from the
Common School Fund under the 
7continuing appropriation authority provided in
Section 1.1 of 
8the State Pension Funds Continuing Appropriation Act.

9 (b-2) Allocations from the Common School Fund apportioned 
10to school
districts not coming under this System shall not be 
11diminished or affected by
the provisions of this Article.

12 (b-3) For State fiscal years 2012 through 2045, the 
13minimum contribution
to the System to be made by the State for 
14each fiscal year shall be an amount
determined by the System to 
15be sufficient to bring the total assets of the
System up to 90% 
16of the total actuarial liabilities of the System by the end of

17State fiscal year 2045. In making these determinations, the 
18required State
contribution shall be calculated each year as a 
19level percentage of payroll
over the years remaining to and 
20including fiscal year 2045 and shall be
determined under the 
21projected unit credit actuarial cost method.

22 For each of State fiscal years 2018, 2019, and 2020, the 
23State shall make an additional contribution to the System 
24equal to 2% of the total payroll of each employee who is deemed 
25to have elected the benefits under Section 1-161 or who has 
26made the election under subsection (c) of Section 1-161. 
 
 
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1 A change in an actuarial or investment assumption that 
2increases or
decreases the required State contribution and 
3first
applies in State fiscal year 2018 or thereafter shall be

4implemented in equal annual amounts over a 5-year period

5beginning in the State fiscal year in which the actuarial

6change first applies to the required State contribution.
7 A change in an actuarial or investment assumption that 
8increases or
decreases the required State contribution and 
9first
applied to the State contribution in fiscal year 2014, 
102015, 2016, or 2017 shall be
implemented:
11  (i) as already applied in State fiscal years before 
12 2018; and
13  (ii) in the portion of the 5-year period beginning in 
14 the State fiscal year in which the actuarial
change first 
15 applied that occurs in State fiscal year 2018 or 
16 thereafter, by calculating the change in equal annual 
17 amounts over that 5-year period and then implementing it 
18 at the resulting annual rate in each of the remaining 
19 fiscal years in that 5-year period.
20 For State fiscal years 1996 through 2005, the State 
21contribution to the
System, as a percentage of the applicable 
22employee payroll, shall be increased
in equal annual 
23increments so that by State fiscal year 2011, the State is

24contributing at the rate required under this Section; except 
25that in the
following specified State fiscal years, the State 
26contribution to the System
shall not be less than the 
 
 
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1following indicated percentages of the applicable
employee 
2payroll, even if the indicated percentage will produce a State

3contribution in excess of the amount otherwise required under 
4this subsection
and subsection (a), and notwithstanding any 
5contrary certification made under
subsection (a-1) before May 
627, 1998 (the effective date of Public Act 90-582):
10.02% in 
7FY 1999;
10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY 
82002;
12.86% in FY 2003; and
13.56% in FY 2004.

9 Notwithstanding any other provision of this Article, the 
10total required State
contribution for State fiscal year 2006 
11is $534,627,700.

12 Notwithstanding any other provision of this Article, the 
13total required State
contribution for State fiscal year 2007 
14is $738,014,500.

15 For each of State fiscal years 2008 through 2009, the 
16State contribution to
the System, as a percentage of the 
17applicable employee payroll, shall be
increased in equal 
18annual increments from the required State contribution for 
19State fiscal year 2007, so that by State fiscal year 2011, the

20State is contributing at the rate otherwise required under 
21this Section.

22 Notwithstanding any other provision of this Article, the 
23total required State contribution for State fiscal year 2010 
24is $2,089,268,000 and shall be made from the proceeds of bonds 
25sold in fiscal year 2010 pursuant to Section 7.2 of the General 
26Obligation Bond Act, less (i) the pro rata share of bond sale 
 
 
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1expenses determined by the System's share of total bond 
2proceeds, (ii) any amounts received from the Common School 
3Fund in fiscal year 2010, and (iii) any reduction in bond 
4proceeds due to the issuance of discounted bonds, if 
5applicable. 
6 Notwithstanding any other provision of this Article, the

7total required State contribution for State fiscal year 2011 
8is
the amount recertified by the System on or before April 1, 
92011 pursuant to subsection (a-1) of this Section and shall be 
10made from the proceeds of bonds
sold in fiscal year 2011 
11pursuant to Section 7.2 of the General
Obligation Bond Act, 
12less (i) the pro rata share of bond sale
expenses determined by 
13the System's share of total bond
proceeds, (ii) any amounts 
14received from the Common School Fund
in fiscal year 2011, and 
15(iii) any reduction in bond proceeds
due to the issuance of 
16discounted bonds, if applicable. This amount shall include, in 
17addition to the amount certified by the System, an amount 
18necessary to meet employer contributions required by the State 
19as an employer under paragraph (e) of this Section, which may 
20also be used by the System for contributions required by 
21paragraph (a) of Section 16-127. 
22 Beginning in State fiscal year 2046, the minimum State 
23contribution for
each fiscal year shall be the amount needed 
24to maintain the total assets of
the System at 90% of the total 
25actuarial liabilities of the System.

26 Amounts received by the System pursuant to Section 25 of 
 
 
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1the Budget Stabilization Act or Section 8.12 of the State 
2Finance Act in any fiscal year do not reduce and do not 
3constitute payment of any portion of the minimum State 
4contribution required under this Article in that fiscal year. 
5Such amounts shall not reduce, and shall not be included in the 
6calculation of, the required State contributions under this 
7Article in any future year until the System has reached a 
8funding ratio of at least 90%. A reference in this Article to 
9the "required State contribution" or any substantially similar 
10term does not include or apply to any amounts payable to the 
11System under Section 25 of the Budget Stabilization Act.
12 Notwithstanding any other provision of this Section, the 
13required State
contribution for State fiscal year 2005 and for 
14fiscal year 2008 and each fiscal year thereafter, as

15calculated under this Section and
certified under subsection 
16(a-1), shall not exceed an amount equal to (i) the
amount of 
17the required State contribution that would have been 
18calculated under
this Section for that fiscal year if the 
19System had not received any payments
under subsection (d) of 
20Section 7.2 of the General Obligation Bond Act, minus
(ii) the 
21portion of the State's total debt service payments for that 
22fiscal
year on the bonds issued in fiscal year 2003 for the 
23purposes of that Section 7.2, as determined
and certified by 
24the Comptroller, that is the same as the System's portion of

25the total moneys distributed under subsection (d) of Section 
267.2 of the General
Obligation Bond Act. In determining this 
 
 
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1maximum for State fiscal years 2008 through 2010, however, the 
2amount referred to in item (i) shall be increased, as a 
3percentage of the applicable employee payroll, in equal 
4increments calculated from the sum of the required State 
5contribution for State fiscal year 2007 plus the applicable 
6portion of the State's total debt service payments for fiscal 
7year 2007 on the bonds issued in fiscal year 2003 for the 
8purposes of Section 7.2 of the General
Obligation Bond Act, so 
9that, by State fiscal year 2011, the
State is contributing at 
10the rate otherwise required under this Section.

11 (b-4) Beginning in fiscal year 2018, each employer under 
12this Article shall pay to the System a required contribution 
13determined as a percentage of projected payroll and sufficient 
14to produce an annual amount equal to:
15  (i) for each of fiscal years 2018, 2019, and 2020, the 
16 defined benefit normal cost of the defined benefit plan, 
17 less the employee contribution, for each employee of that 
18 employer who has elected or who is deemed to have elected 
19 the benefits under Section 1-161 or who has made the 
20 election under subsection (b) of Section 1-161; for fiscal 
21 year 2021 and each fiscal year thereafter, the defined 
22 benefit normal cost of the defined benefit plan, less the 
23 employee contribution, plus 2%, for each employee of that 
24 employer who has elected or who is deemed to have elected 
25 the benefits under Section 1-161 or who has made the 
26 election under subsection (b) of Section 1-161; plus
 
 
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1  (ii) the amount required for that fiscal year to 
2 amortize any unfunded actuarial accrued liability 
3 associated with the present value of liabilities 
4 attributable to the employer's account under Section 
5 16-158.3, determined
as a level percentage of payroll over 
6 a 30-year rolling amortization period.
7 In determining contributions required under item (i) of 
8this subsection, the System shall determine an aggregate rate 
9for all employers, expressed as a percentage of projected 
10payroll. 
11 In determining the contributions required under item (ii) 
12of this subsection, the amount shall be computed by the System 
13on the basis of the actuarial assumptions and tables used in 
14the most recent actuarial valuation of the System that is 
15available at the time of the computation. 
16 The contributions required under this subsection (b-4) 
17shall be paid by an employer concurrently with that employer's 
18payroll payment period. The State, as the actual employer of 
19an employee, shall make the required contributions under this 
20subsection. 
21 (c) Payment of the required State contributions and of all 
22pensions,
retirement annuities, death benefits, refunds, and 
23other benefits granted
under or assumed by this System, and 
24all expenses in connection with the
administration and 
25operation thereof, are obligations of the State.

26 If members are paid from special trust or federal funds 
 
 
10200SB2017ham002- 467 -LRB102 16155 JWD 27453 a


1which are
administered by the employing unit, whether school 
2district or other
unit, the employing unit shall pay to the 
3System from such
funds the full accruing retirement costs 
4based upon that
service, which, beginning July 1, 2017, shall 
5be at a rate, expressed as a percentage of salary, equal to the 
6total employer's normal cost, expressed as a percentage of 
7payroll, as determined by the System. Employer contributions, 
8based on
salary paid to members from federal funds, may be 
9forwarded by the distributing
agency of the State of Illinois 
10to the System prior to allocation, in an
amount determined in 
11accordance with guidelines established by such
agency and the 
12System. Any contribution for fiscal year 2015 collected as a 
13result of the change made by Public Act 98-674 shall be 
14considered a State contribution under subsection (b-3) of this 
15Section. 

16 (d) Effective July 1, 1986, any employer of a teacher as 
17defined in
paragraph (8) of Section 16-106 shall pay the 
18employer's normal cost
of benefits based upon the teacher's 
19service, in addition to
employee contributions, as determined 
20by the System. Such employer
contributions shall be forwarded 
21monthly in accordance with guidelines
established by the 
22System.

23 However, with respect to benefits granted under Section 
2416-133.4 or
16-133.5 to a teacher as defined in paragraph (8) 
25of Section 16-106, the
employer's contribution shall be 12% 
26(rather than 20%) of the member's
highest annual salary rate 
 
 
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1for each year of creditable service granted, and
the employer 
2shall also pay the required employee contribution on behalf of

3the teacher. For the purposes of Sections 16-133.4 and 
416-133.5, a teacher
as defined in paragraph (8) of Section 
516-106 who is serving in that capacity
while on leave of 
6absence from another employer under this Article shall not
be 
7considered an employee of the employer from which the teacher 
8is on leave.

9 (e) Beginning July 1, 1998, every employer of a teacher

10shall pay to the System an employer contribution computed as 
11follows:


12  (1) Beginning July 1, 1998 through June 30, 1999, the 
13 employer
contribution shall be equal to 0.3% of each 
14 teacher's salary.


15  (2) Beginning July 1, 1999 and thereafter, the 
16 employer
contribution shall be equal to 0.58% of each 
17 teacher's salary.

18The school district or other employing unit may pay these 
19employer
contributions out of any source of funding available 
20for that purpose and
shall forward the contributions to the 
21System on the schedule established
for the payment of member 
22contributions.

23 These employer contributions are intended to offset a 
24portion of the cost
to the System of the increases in 
25retirement benefits resulting from Public Act 90-582.

26 Each employer of teachers is entitled to a credit against 
 
 
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1the contributions
required under this subsection (e) with 
2respect to salaries paid to teachers
for the period January 1, 
32002 through June 30, 2003, equal to the amount paid
by that 
4employer under subsection (a-5) of Section 6.6 of the State 
5Employees
Group Insurance Act of 1971 with respect to salaries 
6paid to teachers for that
period.

7 The additional 1% employee contribution required under 
8Section 16-152 by Public Act 90-582
is the responsibility of 
9the teacher and not the
teacher's employer, unless the 
10employer agrees, through collective bargaining
or otherwise, 
11to make the contribution on behalf of the teacher.

12 If an employer is required by a contract in effect on May 
131, 1998 between the
employer and an employee organization to 
14pay, on behalf of all its full-time
employees
covered by this 
15Article, all mandatory employee contributions required under

16this Article, then the employer shall be excused from paying 
17the employer
contribution required under this subsection (e) 
18for the balance of the term
of that contract. The employer and 
19the employee organization shall jointly
certify to the System 
20the existence of the contractual requirement, in such
form as 
21the System may prescribe. This exclusion shall cease upon the

22termination, extension, or renewal of the contract at any time 
23after May 1,
1998.

24 (f) If June 4, 2018 (Public Act 100-587) the amount of a 
25teacher's salary for any school year used to determine final 
26average salary exceeds the member's annual full-time salary 
 
 
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1rate with the same employer for the previous school year by 
2more than 6%, the teacher's employer shall pay to the System, 
3in addition to all other payments required under this Section 
4and in accordance with guidelines established by the System, 
5the present value of the increase in benefits resulting from 
6the portion of the increase in salary that is in excess of 6%. 
7This present value shall be computed by the System on the basis 
8of the actuarial assumptions and tables used in the most 
9recent actuarial valuation of the System that is available at 
10the time of the computation. If a teacher's salary for the 
112005-2006 school year is used to determine final average 
12salary under this subsection (f), then the changes made to 
13this subsection (f) by Public Act 94-1057 shall apply in 
14calculating whether the increase in his or her salary is in 
15excess of 6%. For the purposes of this Section, change in 
16employment under Section 10-21.12 of the School Code on or 
17after June 1, 2005 shall constitute a change in employer. The 
18System may require the employer to provide any pertinent 
19information or documentation.
The changes made to this 
20subsection (f) by Public Act 94-1111 apply without regard to 
21whether the teacher was in service on or after its effective 
22date.

23 Whenever it determines that a payment is or may be 
24required under this subsection, the System shall calculate the 
25amount of the payment and bill the employer for that amount. 
26The bill shall specify the calculations used to determine the 
 
 
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1amount due. If the employer disputes the amount of the bill, it 
2may, within 30 days after receipt of the bill, apply to the 
3System in writing for a recalculation. The application must 
4specify in detail the grounds of the dispute and, if the 
5employer asserts that the calculation is subject to subsection 
6(g), (g-5), (g-10), or (h) of this Section, must include an 
7affidavit setting forth and attesting to all facts within the 
8employer's knowledge that are pertinent to the applicability 
9of that subsection. Upon receiving a timely application for 
10recalculation, the System shall review the application and, if 
11appropriate, recalculate the amount due.


12 The employer contributions required under this subsection 
13(f) may be paid in the form of a lump sum within 90 days after 
14receipt of the bill. If the employer contributions are not 
15paid within 90 days after receipt of the bill, then interest 
16will be charged at a rate equal to the System's annual 
17actuarially assumed rate of return on investment compounded 
18annually from the 91st day after receipt of the bill. Payments 
19must be concluded within 3 years after the employer's receipt 
20of the bill.

21 (f-1) (Blank). June 4, 2018 (Public Act 100-587)
22 (g) This subsection (g) applies only to payments made or 
23salary increases given on or after June 1, 2005 but before July 
241, 2011. The changes made by Public Act 94-1057 shall not 
25require the System to refund any payments received before
July 
2631, 2006 (the effective date of Public Act 94-1057).
 
 
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1 When assessing payment for any amount due under subsection 
2(f), the System shall exclude salary increases paid to 
3teachers under contracts or collective bargaining agreements 
4entered into, amended, or renewed before June 1, 2005.

5 When assessing payment for any amount due under subsection 
6(f), the System shall exclude salary increases paid to a 
7teacher at a time when the teacher is 10 or more years from 
8retirement eligibility under Section 16-132 or 16-133.2.

9 When assessing payment for any amount due under subsection 
10(f), the System shall exclude salary increases resulting from 
11overload work, including summer school, when the school 
12district has certified to the System, and the System has 
13approved the certification, that (i) the overload work is for 
14the sole purpose of classroom instruction in excess of the 
15standard number of classes for a full-time teacher in a school 
16district during a school year and (ii) the salary increases 
17are equal to or less than the rate of pay for classroom 
18instruction computed on the teacher's current salary and work 
19schedule.

20 When assessing payment for any amount due under subsection 
21(f), the System shall exclude a salary increase resulting from 
22a promotion (i) for which the employee is required to hold a 
23certificate or supervisory endorsement issued by the State 
24Teacher Certification Board that is a different certification 
25or supervisory endorsement than is required for the teacher's 
26previous position and (ii) to a position that has existed and 
 
 
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1been filled by a member for no less than one complete academic 
2year and the salary increase from the promotion is an increase 
3that results in an amount no greater than the lesser of the 
4average salary paid for other similar positions in the 
5district requiring the same certification or the amount 
6stipulated in the collective bargaining agreement for a 
7similar position requiring the same certification.

8 When assessing payment for any amount due under subsection 
9(f), the System shall exclude any payment to the teacher from 
10the State of Illinois or the State Board of Education over 
11which the employer does not have discretion, notwithstanding 
12that the payment is included in the computation of final 
13average salary.

14 (g-5) When assessing payment for any amount due under 
15subsection (f), the System shall exclude salary increases 
16resulting from overload or stipend work performed in a school 
17year subsequent to a school year in which the employer was 
18unable to offer or allow to be conducted overload or stipend 
19work due to an emergency declaration limiting such activities.
20 (g-10) When assessing payment for any amount due under 
21subsection (f), the System shall exclude salary increases 
22resulting from increased instructional time that exceeded the 
23instructional time required during the 2019-2020 school year. 
24 (h) When assessing payment for any amount due under 
25subsection (f), the System shall exclude any salary increase 
26described in subsection (g) of this Section given on or after 
 
 
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1July 1, 2011 but before July 1, 2014 under a contract or 
2collective bargaining agreement entered into, amended, or 
3renewed on or after June 1, 2005 but before July 1, 2011. 
4Notwithstanding any other provision of this Section, any 
5payments made or salary increases given after June 30, 2014 
6shall be used in assessing payment for any amount due under 
7subsection (f) of this Section.

8 (i) The System shall prepare a report and file copies of 
9the report with the Governor and the General Assembly by 
10January 1, 2007 that contains all of the following 
11information:
12  (1) The number of recalculations required by the 
13 changes made to this Section by Public Act 94-1057 for 
14 each employer.
15  (2) The dollar amount by which each employer's 
16 contribution to the System was changed due to 
17 recalculations required by Public Act 94-1057.
18  (3) The total amount the System received from each 
19 employer as a result of the changes made to this Section by 
20 Public Act 94-4.
21  (4) The increase in the required State contribution 
22 resulting from the changes made to this Section by Public 
23 Act 94-1057.

24 (i-5) For school years beginning on or after July 1, 2017, 
25if the amount of a participant's salary for any school year 
26exceeds the amount of the salary set for the Governor, the 
 
 
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1participant's employer shall pay to the System, in addition to 
2all other payments required under this Section and in 
3accordance with guidelines established by the System, an 
4amount determined by the System to be equal to the employer 
5normal cost, as established by the System and expressed as a 
6total percentage of payroll, multiplied by the amount of 
7salary in excess of the amount of the salary set for the 
8Governor. This amount shall be computed by the System on the 
9basis of the actuarial assumptions and tables used in the most 
10recent actuarial valuation of the System that is available at 
11the time of the computation. The System may require the 
12employer to provide any pertinent information or 
13documentation.
14 Whenever it determines that a payment is or may be 
15required under this subsection, the System shall calculate the 
16amount of the payment and bill the employer for that amount. 
17The bill shall specify the calculations used to determine the 
18amount due. If the employer disputes the amount of the bill, it 
19may, within 30 days after receipt of the bill, apply to the 
20System in writing for a recalculation. The application must 
21specify in detail the grounds of the dispute. Upon receiving a 
22timely application for recalculation, the System shall review 
23the application and, if appropriate, recalculate the amount 
24due. 
25 The employer contributions required under this subsection 
26may be paid in the form of a lump sum within 90 days after 
 
 
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1receipt of the bill. If the employer contributions are not 
2paid within 90 days after receipt of the bill, then interest 
3will be charged at a rate equal to the System's annual 
4actuarially assumed rate of return on investment compounded 
5annually from the 91st day after receipt of the bill. Payments 
6must be concluded within 3 years after the employer's receipt 
7of the bill. 
8 (j) For purposes of determining the required State 
9contribution to the System, the value of the System's assets 
10shall be equal to the actuarial value of the System's assets, 
11which shall be calculated as follows:
12 As of June 30, 2008, the actuarial value of the System's 
13assets shall be equal to the market value of the assets as of 
14that date. In determining the actuarial value of the System's 
15assets for fiscal years after June 30, 2008, any actuarial 
16gains or losses from investment return incurred in a fiscal 
17year shall be recognized in equal annual amounts over the 
185-year period following that fiscal year. 
19 (k) For purposes of determining the required State 
20contribution to the system for a particular year, the 
21actuarial value of assets shall be assumed to earn a rate of 
22return equal to the system's actuarially assumed rate of 
23return. 
24(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; 
25100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. 
268-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised 
 
 
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18-13-19.)


2 (40 ILCS 5/16-203)

3 Sec. 16-203. Application and expiration of new benefit 
4increases.
5 (a) As used in this Section, "new benefit increase" means 
6an increase in the amount of any benefit provided under this 
7Article, or an expansion of the conditions of eligibility for 
8any benefit under this Article, that results from an amendment 
9to this Code that takes effect after June 1, 2005 (the 
10effective date of Public Act 94-4). "New benefit increase", 
11however, does not include any benefit increase resulting from 
12the changes made to Article 1 or this Article by Public Act 
1395-910, Public Act 100-23, Public Act 100-587, Public Act 
14100-743, or Public Act 100-769, Public Act 101-10, Public Act 
15101-49, or this amendatory Act of the 102nd General Assembly 
16or this amendatory Act of the 101st General Assembly.
17 (b) Notwithstanding any other provision of this Code or 
18any subsequent amendment to this Code, every new benefit 
19increase is subject to this Section and shall be deemed to be 
20granted only in conformance with and contingent upon 
21compliance with the provisions of this Section.

22 (c) The Public Act enacting a new benefit increase must 
23identify and provide for payment to the System of additional 
24funding at least sufficient to fund the resulting annual 
25increase in cost to the System as it accrues.
 
 
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1 Every new benefit increase is contingent upon the General 
2Assembly providing the additional funding required under this 
3subsection. The Commission on Government Forecasting and 
4Accountability shall analyze whether adequate additional 
5funding has been provided for the new benefit increase and 
6shall report its analysis to the Public Pension Division of 
7the Department of Insurance. A new benefit increase created by 
8a Public Act that does not include the additional funding 
9required under this subsection is null and void. If the Public 
10Pension Division determines that the additional funding 
11provided for a new benefit increase under this subsection is 
12or has become inadequate, it may so certify to the Governor and 
13the State Comptroller and, in the absence of corrective action 
14by the General Assembly, the new benefit increase shall expire 
15at the end of the fiscal year in which the certification is 
16made.

17 (d) Every new benefit increase shall expire 5 years after 
18its effective date or on such earlier date as may be specified 
19in the language enacting the new benefit increase or provided 
20under subsection (c). This does not prevent the General 
21Assembly from extending or re-creating a new benefit increase 
22by law.
23 (e) Except as otherwise provided in the language creating 
24the new benefit increase, a new benefit increase that expires 
25under this Section continues to apply to persons who applied 
26and qualified for the affected benefit while the new benefit 
 
 
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1increase was in effect and to the affected beneficiaries and 
2alternate payees of such persons, but does not apply to any 
3other person, including, without limitation, a person who 
4continues in service after the expiration date and did not 
5apply and qualify for the affected benefit while the new 
6benefit increase was in effect.

7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
8100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff. 
96-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised 
108-13-19.)

11 Section 12-10. The State Mandates Act is amended by adding 
12Section 8.45 as follows:

13 (30 ILCS 805/8.45 new)
14 Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and 
158 of this Act, no reimbursement by the State is required for 
16the implementation of any mandate created by this amendatory 
17Act of the 102nd General Assembly.

18
ARTICLE 14.  LIHEAP


19 Section 14-5. The Energy Assistance Act is amended by 
20changing Sections 6 and 13 and by adding Section 20 as follows:




21 (305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)



 
 
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1 Sec. 6. Eligibility, Conditions of Participation, and 
2Energy Assistance. 

3 (a) Any person who is a resident of the State of Illinois 
4and whose
household income is not greater than an amount 
5determined annually by the
Department, in consultation with 
6the Policy Advisory Council, may
apply for assistance pursuant 
7to this Act in accordance with regulations
promulgated by the 
8Department. In setting the annual eligibility level, the

9Department shall consider the amount of available funding and 
10may not set a
limit higher than 150% of the federal nonfarm 
11poverty level as established by
the federal Office of 
12Management and Budget or 60% of the State median income for the 
13current State fiscal year as established by the U.S. 
14Department of Health and Human Services; except that for the 
15period from the effective date of this amendatory Act of the 
16101st General Assembly through June 30, 2021, the Department 
17may establish limits not higher than 200% of that poverty 
18level. The Department, in consultation with the Policy 
19Advisory Council, may adjust the percentage of poverty level 
20annually in accordance with federal guidelines and based on 
21funding availability. 

22 (b) Applicants who qualify for assistance pursuant to 
23subsection (a) of
this Section shall, subject to appropriation 
24from the General Assembly and
subject to availability of funds 
25to the Department, receive energy
assistance as provided by 
26this Act. The Department, upon receipt
of monies authorized 
 
 
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1pursuant to this Act for energy assistance, shall commit
funds 
2for each qualified applicant in an amount determined by the

3Department. In determining the amounts of assistance to be 
4provided to or
on behalf of a qualified applicant, the 
5Department shall ensure that the
highest amounts of assistance 
6go to households with the greatest energy
costs in relation to 
7household income. The Department shall include
factors such as 
8energy costs, household size, household income, and region
of 
9the State when determining individual household benefits. In 
10setting
assistance levels, the Department shall attempt to 
11provide assistance to
approximately the same number of 
12households who participated in the 1991
Residential Energy 
13Assistance Partnership Program. Such assistance levels
shall 
14be adjusted annually on the basis of funding
availability and 
15energy costs. In promulgating rules for the
administration of 
16this
Section the Department shall assure that a minimum of 1/3 
17of funds
available for benefits to eligible households with 
18the lowest incomes and that elderly households, households 
19with children under the age of 6 years old, and households with 
20persons with disabilities are offered a priority application

21period.

22 (c) If the applicant is not a customer of record of an 
23energy provider for
energy services or an applicant for such 
24service, such applicant shall
receive a direct energy 
25assistance payment in an amount established by the
Department 
26for all such applicants under this Act; provided, however, 
 
 
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1that
such an applicant must have rental expenses for housing 
2greater than 30% of
household income.

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


6  (i) make all reasonable efforts to apply to any other 
7 appropriate
source of public energy assistance; and


8  (ii) sign a waiver permitting the Department to 
9 receive income
information from any public or private 
10 agency providing income or energy
assistance and from any 
11 employer, whether public or private.

12 (e) Any qualified applicant pursuant to this Section may 
13receive or have
paid on such applicant's behalf an emergency 
14assistance payment to enable
such applicant to obtain access 
15to winter energy services. Any such
payments shall be made in 
16accordance with regulations of the Department.

17 (f) The Department may, if sufficient funds are available, 
18provide
additional benefits to certain qualified applicants:


19  (i) for the reduction of past due amounts owed to 
20 energy providers;
and


21  (ii) to assist the household in responding to 
22 excessively high summer
temperatures or energy costs. 
23 Households containing elderly members, children,
a person 
24 with a disability, or a person with a medical need for 
25 conditioned air
shall receive priority for receipt of such 
26 benefits.

 
 
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1(Source: P.A. 101-636, eff. 6-10-20.)




2 (305 ILCS 20/13)


3 (Section scheduled to be repealed on January 1, 2025)
4 Sec. 13. Supplemental Low-Income Energy Assistance Fund. 

5 (a) The Supplemental Low-Income Energy Assistance
Fund is 
6hereby created as a special fund in the State
Treasury. 
7Notwithstanding any other law to the contrary, the 
8Supplemental Low-Income Energy Assistance Fund is not subject 
9to sweeps, administrative charge-backs, or any other fiscal or 
10budgetary maneuver that would in any way transfer any amounts 
11from the Supplemental Low-Income Energy Assistance Fund into 
12any other fund of the State. The Supplemental Low-Income 
13Energy Assistance Fund
is authorized to receive moneys from 
14voluntary donations from individuals, foundations, 
15corporations, and other sources, moneys received pursuant to 
16Section 17, and, by statutory deposit, the moneys
collected 
17pursuant to this Section. The Fund is also authorized to 
18receive voluntary donations from individuals, foundations, 
19corporations, and other sources. Subject to appropriation,
the 
20Department shall use
moneys from the Supplemental Low-Income 
21Energy Assistance Fund
for payments to electric or gas public 
22utilities,
municipal electric or gas utilities, and electric 
23cooperatives
on behalf of their customers who are participants 
24in the
program authorized by Sections 4 and 18 of this Act, for 
25the provision of
weatherization services and for

 
 
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1administration of the Supplemental Low-Income Energy

2Assistance Fund. All other deposits outside of the Energy 
3Assistance Charge as set forth in subsection (b) are not 
4subject to the percentage restrictions related to 
5administrative and weatherization expenses provided in this 
6subsection. The yearly expenditures for weatherization may not 
7exceed 10%
of the amount collected during the year pursuant to 
8this Section, except when unspent funds from the Supplemental 
9Low-Income Energy Assistance Fund are reallocated from a 
10previous year; any unspent balance of the 10% weatherization 
11allowance may be utilized for weatherization expenses in the 
12year they are reallocated. The yearly administrative expenses 
13of the
Supplemental Low-Income Energy Assistance Fund may not 
14exceed
13% 10% of the amount collected during that year

15pursuant to this Section, except when unspent funds from the 
16Supplemental Low-Income Energy Assistance Fund are reallocated 
17from a previous year; any unspent balance of the 13% 10% 
18administrative allowance may be utilized for administrative 
19expenses in the year they are reallocated. Of the 13% 
20administrative allowance, no less than 8% shall be provided to 
21Local Administrative Agencies for administrative expenses. 

22 (b) Notwithstanding the provisions of Section 16-111
of 
23the Public Utilities Act but subject to subsection (k) of this 
24Section,
each public utility, electric
cooperative, as defined 
25in Section 3.4 of the Electric Supplier Act,
and municipal 
26utility, as referenced in Section 3-105 of the Public 
 
 
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1Utilities
Act, that is engaged in the delivery of electricity 
2or the
distribution of natural gas within the State of 
3Illinois
shall, effective January 1, 2021 effective January 1, 
41998,
assess each of
its customer accounts a monthly Energy 
5Assistance Charge for
the Supplemental Low-Income Energy 
6Assistance Fund.
The delivering public utility, municipal 
7electric or gas utility, or electric
or gas
cooperative for a 
8self-assessing purchaser remains subject to the collection of

9the
fee imposed by this Section.
The
monthly charge shall be as 
10follows:

11  (1) Base Energy Assistance Charge per month on each

12 account for residential electrical service; 
13  (2) Base Energy Assistance Charge per month on each

14 account for residential gas service; 
15  (3) Ten times the Base Energy Assistance Charge per

16 month on each account for non-residential electric
service 
17 which had less than 10 megawatts of peak
demand during the 
18 previous calendar year; 
19  (4) Ten times the Base Energy Assistance Charge per

20 month on each account for non-residential gas
service 
21 which had distributed to it less than
4,000,000 therms of 
22 gas during the previous
calendar year; 
23  (5) Three hundred and seventy-five times the Base

24 Energy Assistance Charge per month on each account
for 
25 non-residential electric service which had 10
megawatts or 
26 greater of peak demand during the
previous calendar year; 
 
 
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1 and 
2  (6) Three hundred and seventy-five times the Base

3 Energy Assistance Charge per month on each account
For 
4 non-residential gas service which had
4,000,000 or more 
5 therms of gas distributed to it
during the previous 
6 calendar year. 
7 The Base Energy Assistance Charge shall be $0.48
per month 
8for the calendar year beginning January
1, 2022 and shall 
9increase by $0.16 per month for
any calendar year, provided no 
10less than 80% of the
previous State fiscal year's available

11Supplemental Low-Income Energy Assistance Fund
funding was 
12exhausted. The maximum Base Energy
Assistance Charge shall not 
13exceed $0.96 per month
for any calendar year. 
14  (1) $0.48 per month on each account for
residential 
15 electric service;

16  (2) $0.48 per month on each account for
residential 
17 gas service;

18  (3) $4.80 per month on each account for 
19 non-residential electric service
which had less than 10 
20 megawatts
of peak demand during the previous calendar 
21 year;

22  (4) $4.80 per month on each account for 
23 non-residential gas service which
had distributed to it 
24 less than
4,000,000 therms of gas during the previous 
25 calendar year;

26  (5) $360 per month on each account for non-residential 
 
 
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1 electric service
which had 10 megawatts or greater
of peak 
2 demand during the previous calendar year; and

3  (6) $360 per month on each account for non-residential 
4 gas service
which had 4,000,000 or more therms of
gas 
5 distributed to it during the previous calendar year. 
6 The incremental change to such charges imposed by Public 
7Act 99-933 and this amendatory Act of the 102nd General 
8Assembly this amendatory Act of the 96th General Assembly 
9shall not (i) be used for any purpose other than to directly 
10assist customers and (ii) be applicable to utilities serving 
11less than 25,000 100,000 customers in Illinois on January 1, 
122021 2009. The incremental change to such charges imposed by 
13this amendatory Act of the 102nd General Assembly are intended 
14to increase utilization of the Percentage of Income Payment 
15Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan 
16enrollment is at least doubled, as compared to 2020 
17enrollment, by 2024. 
18 In addition, electric and gas utilities have committed, 
19and shall contribute, a one-time payment of $22 million to the 
20Fund, within 10 days after the effective date of the tariffs 
21established pursuant to Sections 16-111.8 and 19-145 of the 
22Public Utilities Act to be used for the Department's cost of 
23implementing the programs described in Section 18 of this 
24amendatory Act of the 96th General Assembly, the Arrearage 
25Reduction Program described in Section 18, and the programs 
26described in Section 8-105 of the Public Utilities Act. If a 
 
 
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1utility elects not to file a rider within 90 days after the 
2effective date of this amendatory Act of the 96th General 
3Assembly, then the contribution from such utility shall be 
4made no later than February 1, 2010. 

5 (c) For purposes of this Section:

6  (1) "residential electric service" means
electric 
7 utility service for household purposes delivered to a

8 dwelling of 2 or fewer units which is billed under a

9 residential rate, or electric utility service for 
10 household
purposes delivered to a dwelling unit or units 
11 which is billed
under a residential rate and is registered 
12 by a separate meter
for each dwelling unit;

13  (2) "residential gas service" means gas utility

14 service for household purposes distributed to a dwelling 
15 of
2 or fewer units which is billed under a residential 
16 rate,
or gas utility service for household purposes 
17 distributed to a
dwelling unit or units which is billed 
18 under a residential
rate and is registered by a separate 
19 meter for each dwelling
unit;

20  (3) "non-residential electric service" means
electric 
21 utility service which is not residential electric
service; 
22 and

23  (4) "non-residential gas service" means gas
utility 
24 service which is not residential gas service.

25 (d) Within 30 days after the effective date of this 
26amendatory Act of the 96th General Assembly, each public

 
 
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1utility engaged in the delivery of electricity or the

2distribution of natural gas shall file with the Illinois

3Commerce Commission tariffs incorporating the Energy

4Assistance Charge in other charges stated in such tariffs, 
5which shall become effective no later than the beginning of 
6the first billing cycle following such filing.

7 (e) The Energy Assistance Charge assessed by
electric and 
8gas public utilities shall be considered a charge
for public 
9utility service.

10 (f) By the 20th day of the month following the month in 
11which the charges
imposed by the Section were collected, each 
12public
utility,
municipal utility, and electric cooperative 
13shall remit to the
Department of Revenue all moneys received 
14as payment of the
Energy Assistance Charge on a return 
15prescribed and furnished by the
Department of Revenue showing 
16such information as the Department of Revenue may
reasonably 
17require; provided, however, that a utility offering an 
18Arrearage Reduction Program or Supplemental Arrearage 
19Reduction Program pursuant to Section 18 of this Act shall be 
20entitled to net those amounts necessary to fund and recover 
21the costs of such Programs as authorized by that Section that 
22is no more than the incremental change in such Energy 
23Assistance Charge authorized by Public Act 96-33. If a 
24customer makes a partial payment, a public
utility, municipal

25utility, or electric cooperative may elect either: (i) to 
26apply
such partial payments first to amounts owed to the

 
 
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1utility or cooperative for its services and then to payment

2for the Energy Assistance Charge or (ii) to apply such partial 
3payments
on a pro-rata basis between amounts owed to the

4utility or cooperative for its services and to payment for the

5Energy Assistance Charge.

6 If any payment provided for in this Section exceeds the 
7distributor's liabilities under this Act, as shown on an 
8original return, the Department may authorize the distributor 
9to credit such excess payment against liability subsequently 
10to be remitted to the Department under this Act, in accordance 
11with reasonable rules adopted by the Department. If the 
12Department subsequently determines that all or any part of the 
13credit taken was not actually due to the distributor, the 
14distributor's discount shall be reduced by an amount equal to 
15the difference between the discount as applied to the credit 
16taken and that actually due, and that distributor shall be 
17liable for penalties and interest on such difference. 
18 (g) The Department of Revenue shall deposit into the

19Supplemental Low-Income Energy Assistance Fund all moneys

20remitted to it in accordance with subsection (f) of this

21Section. ; provided, however, that the amounts remitted by 
22each utility shall be used to provide assistance to that 
23utility's customers. The utilities shall coordinate with the 
24Department to establish an equitable and practical methodology 
25for implementing this subsection (g) beginning with the 2010 
26program year.

 
 
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1 (h) On or before December 31, 2002, the Department shall

2prepare a report for the General Assembly on the expenditure 
3of funds
appropriated from the Low-Income Energy Assistance 
4Block Grant Fund for the
program authorized under Section 4 of 
5this Act.

6 (i) The Department of Revenue may establish such
rules as 
7it deems necessary to implement this Section.

8 (j) The Department of Commerce and Economic Opportunity

9may establish such rules as it deems necessary to implement

10this Section.

11 (k) The charges imposed by this Section shall only apply 
12to customers of
municipal electric or gas utilities and 
13electric or gas cooperatives if
the municipal
electric or gas

14utility or electric or gas cooperative makes an affirmative 
15decision to
impose the
charge. If a municipal electric or gas 
16utility or an electric
cooperative makes an affirmative 
17decision to impose the charge provided by
this
Section, the 
18municipal electric or gas utility or electric cooperative 
19shall
inform the
Department of Revenue in writing of such 
20decision when it begins to impose the
charge. If a municipal 
21electric or gas utility or electric or gas
cooperative does 
22not
assess
this charge, the Department may not use funds from 
23the Supplemental Low-Income
Energy Assistance Fund to provide 
24benefits to its customers under the program
authorized by 
25Section 4 of this Act.

26 In its use of federal funds under this Act, the Department 
 
 
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1may not cause a
disproportionate share of those federal funds 
2to benefit customers of systems
which do not assess the charge 
3provided by this Section.

4 This Section is repealed on January 1, 2025
unless
renewed 
5by action of the General Assembly.

6(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17; 
799-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff. 
81-4-19.)


9 (305 ILCS 20/20 new)
10 Sec. 20. Expanded eligibility. All programs pursuant to 
11this Act shall be available to eligible low-income Illinois 
12residents who qualify for assistance under Sections 6 and 18, 
13regardless of immigration status, using the Supplemental 
14Low-Income Energy Assistance Fund for customers of utilities 
15and vendors that collect the Energy Assistance Charge and pay 
16into the Supplemental Low-Income Energy Assistance Fund.

17
ARTICLE 20.  AMENDATORY PROVISIONS


18 Section 20-5. The Secretary of State Act is amended by 
19changing Section 18 as follows:

20 (15 ILCS 305/18)
21 Sec. 18. Electronic Filing Supplemental Deposits into 
22Department of Business Services Special Operations Fund. When 
 
 
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1a submission to the Secretary of State is made electronically, 
2but does not include a request for expedited services, 
3pursuant to the provisions of this amendatory Act of the 100th 
4General Assembly up to $25 for each such transaction under the 
5General Not For Profit Corporation Act of 1986 and up to $50 
6from each such transaction under the Business Corporation Act 
7of 1983, the Limited Liability Company Act, or the Uniform 
8Limited Partnership Act (2001) shall be deposited into the 
9Department of Business Services Special Operations Fund, and 
10the remainder of any fee deposited into the General Revenue 
11Fund. However, in no circumstance may the supplemental 
12deposits provided by this Section cause the total deposits 
13into the Special Operations Fund in any fiscal year from 
14electronic submissions under the Business Corporation Act of 
151983, the General Not For Profit Corporation Act of 1986, the 
16Limited Liability Company Act, the Uniform Partnership Act 
17(1997), and the Uniform Limited Partnership Act (2001), 
18whether or not for expedited services, to exceed $11,326,225. 
19The Secretary of State has the authority to adopt rules 
20necessary to implement this Section, in accordance with the 
21Illinois Administrative Procedure Act. This Section does not 
22apply on or after July 1, 2023 2021.

23(Source: P.A. 100-186, eff. 7-1-18.)

24 Section 20-7. The New Markets Development Program Act is 
25amended by changing Section 50 as follows:

 
 
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1 (20 ILCS 663/50)

2 Sec. 50. Sunset. For fiscal years following fiscal year 
32024 2021, qualified equity investments shall not be made 
4under this Act unless reauthorization is made pursuant to this 
5Section. For all fiscal years following fiscal year 2024 2021, 
6unless the General Assembly adopts a joint resolution granting 
7authority to the Department to approve qualified equity 
8investments for the Illinois new markets development program 
9and clearly describing the amount of tax credits available for 
10the next fiscal year, or otherwise complies with the 
11provisions of this Section, no qualified equity investments 
12may be permitted to be made under this Act. The amount of 
13available tax credits contained in such a resolution shall not 
14exceed the limitation provided under Section 20. Nothing in 
15this Section precludes a taxpayer who makes a qualified equity 
16investment prior to the expiration of authority to make 
17qualified equity investments from claiming tax credits 
18relating to that qualified equity investment for each 
19applicable credit allowance date.

20(Source: P.A. 100-408, eff. 8-25-17.)

21 Section 20-10. The Illinois Housing Development Act is 
22amended by adding Section 7.32 as follows:

23 (20 ILCS 3805/7.32 new)
 
 
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1 Sec. 7.32. American Rescue Plan Homeowner Assistance and 
2Emergency Rental Assistance. The Authority may receive, 
3directly or indirectly, federal funds from the Homeowner 
4Assistance Fund authorized under Section 3206 of the federal 
5American Rescue Plan Act of 2021 (Public Law 117-2), and may 
6use the funds only in the manner and for the purposes 
7authorized therein and in related federal guidance. The 
8Authority may receive, directly or indirectly, federal funds 
9from the Emergency Rental Assistance Program authorized under 
10Section 3201 of the federal American Rescue Plan Act of 2021 
11and Section 501 of Subtitle A of Title V of Division N of the 
12Consolidated Appropriations Act, 2021 (Public Law 116–260), 
13and may use the funds only in the manner and for the purposes 
14authorized therein and in related federal guidance.

15 Section 20-15. The General Assembly Operations Act is 
16amended by changing Section 20 as follows:

17 (25 ILCS 10/20)
18 (Section scheduled to be repealed on July 1, 2021)
19 Sec. 20. Legislative Budget Oversight Commission.
20 (a) The General Assembly hereby finds and declares that 
21the State is confronted with an unprecedented fiscal crisis. 
22In light of this crisis, and the challenges it presents for the 
23budgeting process, the General Assembly hereby establishes the 
24Legislative Budget Oversight Commission. The purpose of the 
 
 
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1Commission is: to monitor budget management actions taken by 
2the Office of the Governor or Governor's Office of Management 
3and Budget; and to oversee the distribution and expenditure of 
4federal financial relief for State and local governments 
5related to the COVID-19 pandemic.
6 (b) At the request of the Commission, units of local 
7governments and State agency directors or their respective 
8designees shall report to the Commission on the status and 
9distribution of federal CARES money and any other federal 
10financial relief related to the COVID-19 pandemic.
11 (c) In anticipation of constantly changing and 
12unpredictable economic circumstances, the Commission will 
13provide a means for the Governor's Office and the General 
14Assembly to maintain open communication about necessary budget 
15management actions during these unprecedented times. Beginning 
16August 15, 2020, the Governor's Office of Management and 
17Budget shall submit a monthly written report to the Commission 
18reporting any budget management actions taken by the Office of 
19the Governor, Governor's Office of Management and Budget, or 
20any State agency. On a quarterly basis, the Governor or his or 
21her designee shall give a report to the Commission and each 
22member thereof. The report shall be given either in person or 
23by telephonic or videoconferencing means. The report shall 
24include:
25  (1) any budget management actions taken by the Office 
26 of the Governor, Governor's Office of Management and 
 
 
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1 Budget, or any agency or board under the Office of the 
2 Governor in the prior quarter;
3  (2) year-to-date revenues as compared to anticipated 
4 revenues; and
5  (3) year-to-date expenditures as compared to the 
6 Fiscal Year 2021 budget as enacted; .
7  (4) a list, by program, of the number of grants 
8 awarded, the aggregate amount of such grant awards, and 
9 the aggregate amount of awards actually paid with respect 
10 to all grants awarded from federal funds from the 
11 Coronavirus Relief Fund in accordance with Section 5001 of 
12 the federal Coronavirus Aid, Relief, and Economic Security 
13 (CARES) Act or from the Coronavirus State Fiscal Recovery 
14 Fund in accordance with Section 9901 of the federal 
15 American Rescue Plan Act of 2021, which shall identify the 
16 number of grants awarded, the aggregate amount of such 
17 grant awards, and the aggregate amount of such awards 
18 actually paid to grantees located in or serving a 
19 disproportionately impacted area, as defined in the 
20 program from which the grant is awarded; and
21  (5) any additional items reasonably requested by the 
22 Commission. 
23 (d) The Legislative Budget Oversight Commission shall 
24consist of the following members:
25  (1) 7 members of the House of Representatives 
26 appointed by the Speaker of the House of Representatives;
 
 
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1  (2) 7 members of the Senate appointed by the Senate 
2 President;
3  (3) 4 members of the House of Representatives 
4 appointed by the Minority Leader of the House of 
5 Representatives; and
6  (4) 4 members of the Senate appointed by the Senate 
7 Minority Leader.
8 (e) The Speaker of the House of Representatives and the 
9Senate President shall each appoint one member of the 
10Commission to serve as a co-chair. The members of the 
11Commission shall serve without compensation.
12 (f) As used in this Section:
13 "Budget management action" means any transfer between 
14appropriation lines exceeding 2%, fund transfer, designation 
15of appropriation lines as reserve, or any other discretionary 
16action taken with regard to the Fiscal Year 2021 budget as 
17enacted;
18 "State agency" means all officers, boards, commissions, 
19departments, and agencies created by the Constitution, by law, 
20by Executive Order, or by order of the Governor in the 
21Executive Branch, other than the Offices of the Attorney 
22General, Secretary of State, Comptroller, or Treasurer.
23 (g) This Section is repealed July 1, 2022 2021.

24(Source: P.A. 101-636, eff. 6-10-20.)

25 Section 20-17. The General Assembly Compensation Act is 
 
 
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1amended by changing Section 4 as follows:

2 (25 ILCS 115/4) (from Ch. 63, par. 15.1)

3 Sec. 4. Office allowance.  Beginning July 1, 2001 and 
4through July 1, 2020, each member
of the House
of 
5Representatives is authorized to approve the expenditure of 
6not more than
$61,000 per year and each member of the
Senate is 
7authorized to approve the
expenditure of not more than $73,000 
8per
year to pay for "personal services",
"contractual 
9services", "commodities", "printing", "travel",
"operation of 
10automotive equipment", "telecommunications services", as

11defined in the State Finance Act, and the compensation of one 
12or more
legislative assistants authorized pursuant to this 
13Section, in connection
with his or her legislative duties and 
14not in connection with any political
campaign.
On July 1, 2002 
15and on July 1 of each year thereafter, the amount authorized

16per year under this Section for each member of the Senate and 
17each member of
the House of Representatives shall be increased 
18by a percentage increase
equivalent to the lesser of (i) the 
19increase in the designated cost of living
index or (ii) 5%. The 
20designated cost of living index is the index known as
the 
21"Employment Cost Index, Wages and Salaries, By
Occupation and 
22Industry Groups: State and Local Government Workers: Public

23Administration" as published by the Bureau of Labor Statistics 
24of the U.S.
Department of Labor for the calendar year 
25immediately preceding the year of the
respective July 1st 
 
 
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1increase date. The increase shall be added to the then
current 
2amount, and the adjusted amount so determined shall be the 
3annual
amount beginning July 1 of the increase year until July 
41 of the next year. No
increase under this provision shall be 
5less than zero.

6 Beginning July 1, 2021, each member of the House of 
7Representatives is authorized to approve the expenditure of 
8not more than $179,000 per year and each member of the Senate 
9is authorized to approve the expenditure of not more than 
10$214,000 per year to pay for "personal services", "contractual 
11services", "commodities", "printing", "travel", "operation of 
12automotive equipment", "telecommunications services", as 
13defined in the State Finance Act, and the compensation of one 
14or more legislative assistants authorized pursuant to this 
15Section, in connection with his or her legislative duties and 
16not in connection with any political campaign. On July 1, 2022 
17and on July 1 of each year thereafter, the amount authorized 
18per year under this Section for each member of the Senate and 
19each member of the House of Representatives shall be increased 
20by a percentage increase equivalent to the lesser of (i) the 
21increase in the designated cost of living index or (ii) 5%. The 
22designated cost of living index is the index known as the 
23"Employment Cost Index, Wages and Salaries, By Occupation and 
24Industry Groups: State and Local Government Workers: Public 
25Administration" as published by the Bureau of Labor Statistics 
26of the U.S. Department of Labor for the calendar year 
 
 
10200SB2017ham002- 502 -LRB102 16155 JWD 27453 a


1immediately preceding the year of the respective July 1st 
2increase date. The increase shall be added to the then current 
3amount, and the adjusted amount so determined shall be the 
4annual amount beginning July 1 of the increase year until July 
51 of the next year. No increase under this provision shall be 
6less than zero. 

7 A member may purchase office equipment if the member 
8certifies
to the Secretary of the Senate or the Clerk of the 
9House, as applicable,
that the purchase price, whether paid in 
10lump sum or installments, amounts
to less than would be 
11charged for renting or leasing the equipment over
its 
12anticipated useful life. All such equipment must be purchased 
13through
the Secretary of the Senate or the Clerk of the House, 
14as applicable, for
proper identification and verification of 
15purchase.


16 Each member of the General Assembly is authorized to 
17employ one or more
legislative assistants, who shall be solely 
18under the direction and control
of that member, for the 
19purpose of assisting the member in the performance
of his or 
20her official duties. A legislative assistant may be employed

21pursuant to this Section as a full-time employee, part-time 
22employee, or
contractual employee, at
the discretion of the 
23member. If employed as a State employee, a
legislative 
24assistant shall receive employment benefits on the same terms

25and conditions that apply to other employees of the General 
26Assembly.
Each member shall adopt and implement personnel 
 
 
10200SB2017ham002- 503 -LRB102 16155 JWD 27453 a


1policies
for legislative assistants under his or her direction 
2and
control relating to work time requirements, documentation 
3for reimbursement for
travel on official State business, 
4compensation, and the earning and accrual of
State benefits 
5for those legislative assistants who may be eligible to 
6receive
those benefits.
The policies shall also require 
7legislative assistants to
periodically submit time sheets 
8documenting, in quarter-hour increments, the
time
spent each 
9day on official State business.
The
policies shall require the 
10time sheets to be submitted on paper,
electronically, or both 
11and to be maintained in either paper or electronic
format by 
12the applicable fiscal office
for a period of at least 2 years.

13Contractual employees may satisfy
the time sheets requirement 
14by complying with the terms of their contract,
which shall 
15provide for a means of compliance with this requirement.
A 
16member may
satisfy the requirements of this paragraph by 
17adopting and implementing the
personnel policies promulgated 
18by that
member's legislative leader under the State Officials 
19and Employees Ethics
Act
with respect to that member's 
20legislative
assistants.


21 As used in this Section the term "personal services" shall 
22include
contributions of the State under the Federal Insurance 
23Contribution Act and
under Article 14 of the Illinois Pension 
24Code. As used in this Section the
term "contractual services" 
25shall not include improvements to real property
unless those 
26improvements are the obligation of the lessee under the lease

 
 
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1agreement. Beginning July 1, 1989, as used in the Section, the 
2term "travel"
shall be limited to travel in connection with a 
3member's legislative duties and
not in connection with any 
4political campaign. Beginning on the effective
date of this 
5amendatory Act of the 93rd General Assembly, as
used
in this 
6Section, the term "printing" includes, but is not limited to,

7newsletters,
brochures, certificates,
congratulatory

8mailings,
greeting or welcome messages, anniversary or

9birthday cards, and congratulations for prominent achievement 
10cards. As used
in this Section, the term "printing" includes 
11fees for non-substantive
resolutions charged by the Clerk of 
12the House of Representatives under
subsection (c-5) of Section 
131 of the Legislative Materials Act.
No newsletter or brochure 
14that is paid for, in whole or in part, with
funds
provided 
15under this Section may be printed or mailed during a period

16beginning February 1 of the year of a general primary
election 
17and ending the day after the general primary election and 
18during a
period beginning September 1 of the year of a general 
19election and ending the
day after the general election, except 
20that such a newsletter or brochure may
be mailed during
those 
21times if it is mailed to a constituent in response to that 
22constituent's
inquiry concerning the needs of that constituent 
23or questions raised by that
constituent.
Nothing in
this 
24Section shall be construed to authorize expenditures for 
25lodging and meals
while a member is in attendance at sessions 
26of the General Assembly.


 
 
10200SB2017ham002- 505 -LRB102 16155 JWD 27453 a


1 Any utility bill for service provided to a member's 
2district office for
a period including portions of 2 
3consecutive fiscal years may be paid from
funds appropriated 
4for such expenditure in either fiscal year.


5 If a vacancy occurs in the office of Senator or 
6Representative in the General
Assembly, any office equipment 
7in the possession of the vacating member
shall transfer to the 
8member's successor; if the successor does not want
such 
9equipment, it shall be transferred to the Secretary of the 
10Senate or
Clerk of the House of Representatives, as the case 
11may be, and if not
wanted by other members of the General 
12Assembly then to the Department of
Central Management Services 
13for treatment as surplus property under the
State Property 
14Control Act. Each member, on or before June 30th of each
year, 
15shall conduct an inventory of all equipment purchased pursuant 
16to
this Act. Such inventory shall be filed with the Secretary 
17of the Senate
or the Clerk of the House, as the case may be. 
18Whenever a vacancy occurs,
the Secretary of the Senate or the 
19Clerk of the House, as the case may be,
shall conduct an 
20inventory of equipment purchased.


21 In the event that a member leaves office during his or her 
22term, any
unexpended or unobligated portion of the allowance 
23granted under this Section
shall lapse. The vacating member's 
24successor shall be granted an allowance
in an amount, rounded 
25to the nearest dollar, computed by dividing the annual

26allowance by 365 and multiplying the quotient by the number of 
 
 
10200SB2017ham002- 506 -LRB102 16155 JWD 27453 a


1days remaining
in the fiscal year.


2 From any appropriation for the purposes of this Section 
3for a
fiscal year which overlaps 2 General Assemblies, no more 
4than 1/2 of the
annual allowance per member may be spent or 
5encumbered by any member of
either the outgoing or incoming 
6General Assembly, except that any member
of the incoming 
7General Assembly who was a member of the outgoing General

8Assembly may encumber or spend any portion of his annual 
9allowance within
the fiscal year.


10 The appropriation for the annual allowances permitted by 
11this Section
shall be included in an appropriation to the 
12President of the Senate and to
the Speaker of the House of 
13Representatives for their respective members.
The President of 
14the Senate and the Speaker of the House shall voucher for

15payment individual members' expenditures from their annual 
16office
allowances to the State Comptroller, subject to the 
17authority of the
Comptroller under Section 9 of the State 
18Comptroller Act.


19 Nothing in this Section prohibits the expenditure of 
20personal funds or the funds of a political committee 
21controlled by an officeholder to defray the customary and 
22reasonable expenses of an officeholder in connection with the 
23performance of governmental and public service functions. 
24(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09; 
2596-886, eff. 1-1-11.)


 
 
10200SB2017ham002- 507 -LRB102 16155 JWD 27453 a


1 Section 20-20. The Illinois Procurement Code is amended by 
2changing Section 1-13 as follows:

3 (30 ILCS 500/1-13)
4 Sec. 1-13. Applicability to public institutions of higher 
5education. 
6 (a) This Code shall apply to public institutions of higher 
7education, regardless of the source of the funds with which 
8contracts are paid, except as provided in this Section.
9 (b) Except as provided in this Section, this Code shall 
10not apply to procurements made by or on behalf of public 
11institutions of higher education for any of the following:
12  (1) Memberships in professional, academic, research, 
13 or athletic organizations on behalf of a public 
14 institution of higher education, an employee of a public 
15 institution of higher education, or a student at a public 
16 institution of higher education.
17  (2) Procurement expenditures for events or activities 
18 paid for exclusively by revenues generated by the event or 
19 activity, gifts or donations for the event or activity, 
20 private grants, or any combination thereof.
21  (3) Procurement expenditures for events or activities 
22 for which the use of specific potential contractors is 
23 mandated or identified by the sponsor of the event or 
24 activity, provided that the sponsor is providing a 
25 majority of the funding for the event or activity.
 
 
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1  (4) Procurement expenditures necessary to provide 
2 athletic, artistic or musical services, performances, 
3 events, or productions by or for a public institution of 
4 higher education.
5  (5) Procurement expenditures for periodicals, books, 
6 subscriptions, database licenses, and other publications 
7 procured for use by a university library or academic 
8 department, except for expenditures related to procuring 
9 textbooks for student use or materials for resale or 
10 rental.
11  (6) Procurement expenditures for placement of students 
12 in externships, practicums, field experiences, and for 
13 medical residencies and rotations. 
14  (7) Contracts for programming and broadcast license 
15 rights for university-operated radio and television 
16 stations. 
17  (8) Procurement expenditures necessary to perform 
18 sponsored research and other sponsored activities under 
19 grants and contracts funded by the sponsor or by sources 
20 other than State appropriations.
21  (9) Contracts with a foreign entity for research or 
22 educational activities, provided that the foreign entity 
23 either does not maintain an office in the United States or 
24 is the sole source of the service or product. 
25Notice of each contract entered into by a public institution 
26of higher education that is related to the procurement of 
 
 
10200SB2017ham002- 509 -LRB102 16155 JWD 27453 a


1goods and services identified in items (1) through (9) of this 
2subsection shall be published in the Procurement Bulletin 
3within 14 calendar days after contract execution. The Chief 
4Procurement Officer shall prescribe the form and content of 
5the notice. Each public institution of higher education shall 
6provide the Chief Procurement Officer, on a monthly basis, in 
7the form and content prescribed by the Chief Procurement 
8Officer, a report of contracts that are related to the 
9procurement of goods and services identified in this 
10subsection. At a minimum, this report shall include the name 
11of the contractor, a description of the supply or service 
12provided, the total amount of the contract, the term of the 
13contract, and the exception to the Code utilized. A copy of any 
14or all of these contracts shall be made available to the Chief 
15Procurement Officer immediately upon request. The Chief 
16Procurement Officer shall submit a report to the Governor and 
17General Assembly no later than November 1 of each year that 
18shall include, at a minimum, an annual summary of the monthly 
19information reported to the Chief Procurement Officer.
20 (b-5) Except as provided in this subsection, the 
21provisions of this Code shall not apply to contracts for 
22medical supplies, and to contracts for medical services 
23necessary for the delivery of care and treatment at medical, 
24dental, or veterinary teaching facilities utilized by Southern 
25Illinois University or the University of Illinois and at any 
26university-operated health care center or dispensary that 
 
 
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1provides care, treatment, and medications for students, 
2faculty and staff. Other supplies and services needed for 
3these teaching facilities shall be subject to the jurisdiction 
4of the Chief Procurement Officer for Public Institutions of 
5Higher Education who may establish expedited procurement 
6procedures and may waive or modify certification, contract, 
7hearing, process and registration requirements required by the 
8Code. All procurements made under this subsection shall be 
9documented and may require publication in the Illinois 
10Procurement Bulletin. 
11 (b-10) Procurements made by or on behalf of the University 
12of Illinois for investment services scheduled to expire June 
132021 2020 may be extended through June 2022 2021 without being 
14subject to the requirements of this Code. Any contract 
15extended, renewed, or entered pursuant to this exception shall 
16be published on the Executive Ethics Commission's website 
17within 5 days of contract execution. This subsection is 
18inoperative on and after July 1, 2022 2021. 
19 (c) Procurements made by or on behalf of public 
20institutions of higher education for the fulfillment of a 
21grant shall be made in accordance with the requirements of 
22this Code to the extent practical.
23 Upon the written request of a public institution of higher 
24education, the Chief Procurement Officer may waive contract, 
25registration, certification, and hearing requirements of this 
26Code if, based on the item to be procured or the terms of a 
 
 
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1grant, compliance is impractical. The public institution of 
2higher education shall provide the Chief Procurement Officer 
3with specific reasons for the waiver, including the necessity 
4of contracting with a particular potential contractor, and 
5shall certify that an effort was made in good faith to comply 
6with the provisions of this Code. The Chief Procurement 
7Officer shall provide written justification for any waivers. 
8By November 1 of each year, the Chief Procurement Officer 
9shall file a report with the General Assembly identifying each 
10contract approved with waivers and providing the justification 
11given for any waivers for each of those contracts. Notice of 
12each waiver made under this subsection shall be published in 
13the Procurement Bulletin within 14 calendar days after 
14contract execution. The Chief Procurement Officer shall 
15prescribe the form and content of the notice.
16 (d) Notwithstanding this Section, a waiver of the 
17registration requirements of Section 20-160 does not permit a 
18business entity and any affiliated entities or affiliated 
19persons to make campaign contributions if otherwise prohibited 
20by Section 50-37. The total amount of contracts awarded in 
21accordance with this Section shall be included in determining 
22the aggregate amount of contracts or pending bids of a 
23business entity and any affiliated entities or affiliated 
24persons.
25 (e) Notwithstanding subsection (e) of Section 50-10.5 of 
26this Code, the Chief Procurement Officer, with the approval of 
 
 
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1the Executive Ethics Commission, may permit a public 
2institution of higher education to accept a bid or enter into a 
3contract with a business that assisted the public institution 
4of higher education in determining whether there is a need for 
5a contract or assisted in reviewing, drafting, or preparing 
6documents related to a bid or contract, provided that the bid 
7or contract is essential to research administered by the 
8public institution of higher education and it is in the best 
9interest of the public institution of higher education to 
10accept the bid or contract. For purposes of this subsection, 
11"business" includes all individuals with whom a business is 
12affiliated, including, but not limited to, any officer, agent, 
13employee, consultant, independent contractor, director, 
14partner, manager, or shareholder of a business. The Executive 
15Ethics Commission may promulgate rules and regulations for the 
16implementation and administration of the provisions of this 
17subsection (e).
18 (f) As used in this Section:
19 "Grant" means non-appropriated funding provided by a 
20federal or private entity to support a project or program 
21administered by a public institution of higher education and 
22any non-appropriated funding provided to a sub-recipient of 
23the grant.
24 "Public institution of higher education" means Chicago 
25State University, Eastern Illinois University, Governors State 
26University, Illinois State University, Northeastern Illinois 
 
 
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1University, Northern Illinois University, Southern Illinois 
2University, University of Illinois, Western Illinois 
3University, and, for purposes of this Code only, the Illinois 
4Mathematics and Science Academy.
5 (g) (Blank).

6 (h) The General Assembly finds and declares that: 
7  (1) Public Act 98-1076, which took effect on January 
8 1, 2015, changed the repeal date set for this Section from 
9 December 31, 2014 to December 31, 2016. 
10  (2) The Statute on Statutes sets forth general rules 
11 on the repeal of statutes and the construction of multiple 
12 amendments, but Section 1 of that Act also states that 
13 these rules will not be observed when the result would be 
14 "inconsistent with the manifest intent of the General 
15 Assembly or repugnant to the context of the statute". 
16  (3) This amendatory Act of the 100th General Assembly 
17 manifests the intention of the General Assembly to remove 
18 the repeal of this Section. 
19  (4) This Section was originally enacted to protect, 
20 promote, and preserve the general welfare. Any 
21 construction of this Section that results in the repeal of 
22 this Section on December 31, 2014 would be inconsistent 
23 with the manifest intent of the General Assembly and 
24 repugnant to the context of this Code. 
25 It is hereby declared to have been the intent of the 
26General Assembly that this Section not be subject to repeal on 
 
 
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1December 31, 2014. 
2 This Section shall be deemed to have been in continuous 
3effect since December 20, 2011 (the effective date of Public 
4Act 97-643), and it shall continue to be in effect 
5henceforward until it is otherwise lawfully repealed. All 
6previously enacted amendments to this Section taking effect on 
7or after December 31, 2014, are hereby validated. 
8 All actions taken in reliance on or pursuant to this 
9Section by any public institution of higher education, person, 
10or entity are hereby validated. 
11 In order to ensure the continuing effectiveness of this 
12Section, it is set forth in full and re-enacted by this 
13amendatory Act of the 100th General Assembly. This 
14re-enactment is intended as a continuation of this Section. It 
15is not intended to supersede any amendment to this Section 
16that is enacted by the 100th General Assembly. 
17 In this amendatory Act of the 100th General Assembly, the 
18base text of the reenacted Section is set forth as amended by 
19Public Act 98-1076. Striking and underscoring is used only to 
20show changes being made to the base text. 
21 This Section applies to all procurements made on or before 
22the effective date of this amendatory Act of the 100th General 
23Assembly. 
24(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)

25 Section 20-25. The Grant Accountability and Transparency 
 
 
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1Act is amended by changing Section 45 as follows:

2 (30 ILCS 708/45)

3 Sec. 45. Applicability.

4 (a) The requirements established under this Act apply to 
5State grant-making agencies that make State and federal 
6pass-through awards to non-federal entities. These 
7requirements apply to all costs related to State and federal 
8pass-through awards.
The requirements established under this 
9Act do not apply to private awards.
10 (a-5) Nothing in this Act shall prohibit the use of State 
11funds for purposes of federal match or maintenance of effort.
12 (b) The terms and conditions of State, federal, and 
13pass-through awards apply to subawards and subrecipients 
14unless a particular Section of this Act or the terms and 
15conditions of the State or federal award specifically indicate 
16otherwise. Non-federal entities shall comply with requirements 
17of this Act regardless of whether the non-federal entity is a 
18recipient or subrecipient of a State or federal pass-through 
19award. Pass-through entities shall comply with the 
20requirements set forth under the rules adopted under 
21subsection (a) of Section 20 of this Act, but not to any 
22requirements in this Act directed towards State or federal 
23awarding agencies, unless the requirements of the State or 
24federal awards indicate otherwise.

25 When a non-federal entity is awarded a cost-reimbursement 
 
 
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1contract, only 2 CFR 200.330 through 200.332 are incorporated 
2by reference into the contract. However, when the Cost 
3Accounting Standards are applicable to the contract, they take 
4precedence over the requirements of this Act unless they are 
5in conflict with Subpart F of 2 CFR 200. In addition, costs 
6that are made unallowable under 10 U.S.C. 2324(e) and 41 
7U.S.C. 4304(a), as described in the Federal Acquisition 
8Regulations, subpart 31.2 and subpart 31.603, are always 
9unallowable. For requirements other than those covered in 
10Subpart D of 2 CFR 200.330 through 200.332, the terms of the 
11contract and the Federal Acquisition Regulations apply.

12 With the exception of Subpart F of 2 CFR 200, which is 
13required by the Single Audit Act, in any circumstances where 
14the provisions of federal statutes or regulations differ from 
15the provisions of this Act, the provision of the federal 
16statutes or regulations govern. This includes, for agreements 
17with Indian tribes, the provisions of the Indian 
18Self-Determination and Education and Assistance Act, as 
19amended, 25 U.S.C. 450-458ddd-2.

20 (c) State grant-making agencies may apply subparts A 
21through E of 2 CFR 200 to for-profit entities, foreign public 
22entities, or foreign organizations, except where the awarding 
23agency determines that the application of these subparts would 
24be inconsistent with the international obligations of the 
25United States or the statute or regulations of a foreign 
26government.

 
 
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1 (d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to 
2different types of awards. The same applicability applies to 
3this Act.

4 (e) (Blank).
5 (f) For public institutions of higher education, the 
6provisions of this Act apply only to awards funded by State 
7appropriations and federal pass-through awards from a State 
8agency to public institutions of higher education.
9 (g) Each grant-making agency shall enhance its processes 
10to monitor and address noncompliance with reporting 
11requirements and with program performance standards. Where 
12applicable, the process may include a corrective action plan. 
13The monitoring process shall include a plan for tracking and 
14documenting performance-based contracting decisions.
15 (h) Notwithstanding any provision of law to the contrary, 
16grants awarded from federal funds received from the federal 
17Coronavirus State Fiscal Recovery Fund in accordance with 
18Section 9901 of the American Rescue Plan Act of 2021 are 
19subject to the provisions of this Act, but only to the extent 
20required by Section 9901 of the American Rescue Plan Act of 
212021 and other applicable federal law or regulation. 

22(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18; 
23101-81, eff. 7-12-19.)

24 Section 20-27. The Law Enforcement Camera Grant Act is 
25amended by changing Sections 5 and 10 as follows:

 
 
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1 (50 ILCS 707/5)
2 Sec. 5. Definitions. As used in this Act:
3 "Board" means the Illinois Law Enforcement Training 
4Standards Board
created by the Illinois Police Training Act.
5 "In-car video camera" means a video camera located in a 
6law enforcement patrol vehicle.
7 "In-car video camera recording equipment" means a video 
8camera recording system located in a law enforcement patrol 
9vehicle consisting of a camera assembly, recording mechanism, 
10and an in-car video recording medium. 
11 "In uniform" means a law enforcement officer who is 
12wearing any officially authorized uniform designated by a law 
13enforcement agency, or a law enforcement officer who is 
14visibly wearing articles of clothing, badge, tactical gear, 
15gun belt, a patch, or other insignia indicating that he or she 
16is a law enforcement officer acting in the course of his or her 
17duties. 
18 "Law enforcement officer" or "officer" means any person 
19employed by a
county, municipality, or township, or an 
20Illinois public university as a policeman, peace officer or in 
21some
like position involving the enforcement of the law and 
22protection of the
public interest at the risk of that person's 
23life.
24 "Officer-worn body camera" means an electronic camera 
25system for creating, generating, sending, receiving, storing, 
 
 
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1displaying, and processing audiovisual recordings that may be 
2worn about the person of a law enforcement officer.
3 "Recording" means the process of capturing data or 
4information stored on a recording medium as required under 
5this Act.
6 "Recording medium" means any recording medium authorized 
7by the Board for the retention and playback of recorded audio 
8and video including, but not limited to, VHS, DVD, hard drive, 
9cloud storage, solid state, digital, flash memory technology, 
10or any other electronic medium.

11(Source: P.A. 99-352, eff. 1-1-16.)

12 (50 ILCS 707/10)
13 Sec. 10. Law Enforcement Camera Grant Fund; creation, 
14rules. 
15 (a) The Law Enforcement Camera Grant Fund is created as a 
16special fund in the State treasury. From appropriations to the 
17Board from the Fund, the Board must make grants to units of 
18local government in Illinois and Illinois public universities 
19for the purpose of (1) purchasing in-car video cameras for use 
20in law enforcement vehicles, (2) purchasing officer-worn body 
21cameras and associated technology for law enforcement 
22officers, and (3) training for law enforcement officers in the 
23operation of the cameras.
24 Moneys received for the purposes of this Section, 
25including, without limitation, fee receipts and gifts, grants, 
 
 
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1and awards from any public or private entity, must be 
2deposited into the Fund. Any interest earned on moneys in the 
3Fund must be deposited into the Fund.
4 (b) The Board may set requirements for the distribution of 
5grant moneys and determine which law enforcement agencies are 
6eligible.
7 (b-5) The Board shall consider compliance with the Uniform 
8Crime Reporting Act as a factor in awarding grant moneys.
9 (c) (Blank).
10 (d) (Blank).
11 (e) (Blank).

12 (f) (Blank).
13 (g) (Blank).
14 (h) (Blank).
15(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 
1699-352, eff. 1-1-16.)

17 Section 20-30. The School Construction Law is amended by 
18changing Section 5-300 as follows:

19 (105 ILCS 230/5-300)
20 Sec. 5-300. Early childhood construction grants.
21 (a) The Capital Development Board is authorized to make 
22grants to public school districts and not-for-profit entities 
23for early childhood construction projects. These grants shall 
24be paid out of moneys appropriated for that purpose from the 
 
 
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1School Construction Fund. No grants may be awarded to entities 
2providing services within private residences. A public school 
3district or other eligible entity must provide local matching 
4funds in the following manner: in an amount equal to 10% of the 
5grant under this Section.
6  (1) A public school district assigned to Tier 1 under 
7 Section 18-8.15 of the School Code or any other eligible 
8 entity in an area encompassed by that district must 
9 provide local matching funds in an amount equal to 3% of 
10 the grant awarded under this Section.
11  (2) A public school district assigned to Tier 2 under 
12 Section 18-8.15 of the School Code or any other eligible 
13 entity in an area encompassed by that district must 
14 provide local matching funds in an amount equal to 7.5% of 
15 the grant awarded under this Section.
16  (3) A public school district assigned to Tier 3 under 
17 Section 18-8.15 of the School Code or any other eligible 
18 entity in an area encompassed by that district must 
19 provide local matching funds in an amount equal to 8.75% 
20 of the grant awarded under this Section.
21  (4) A public school district assigned to Tier 4 under 
22 Section 18-8.15 of the School Code or any other eligible 
23 entity in an area encompassed by that district must 
24 provide local matching funds in an amount equal to 10% of 
25 the grant awarded under this Section. 
26 A public school district or other eligible entity has no 
 
 
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1entitlement to a grant under this Section.
2 (b) The Capital Development Board shall adopt rules to 
3implement this Section. These rules need not be the same as the 
4rules for school construction project grants or school 
5maintenance project grants.
The rules may specify:
6  (1) the manner of applying for grants;
7  (2) project eligibility requirements;
8  (3) restrictions on the use of grant moneys;
9  (4) the manner in which school districts and other 
10 eligible entities must account for the use of grant 
11 moneys;
12  (5) requirements that new or improved facilities be 
13 used for early childhood and other related programs for a 
14 period of at least 10 years; and 
15  (6) any other provision that the Capital Development 
16 Board determines to be necessary or useful for the 
17 administration of this Section.
18 (b-5) When grants are made to non-profit corporations for 
19the acquisition or construction of new facilities, the Capital 
20Development Board or any State agency it so designates shall 
21hold title to or place a lien on the facility for a period of 
2210 years after the date of the grant award, after which title 
23to the facility shall be transferred to the non-profit 
24corporation or the lien shall be removed, provided that the 
25non-profit corporation has complied with the terms of its 
26grant agreement. When grants are made to non-profit 
 
 
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1corporations for the purpose of renovation or rehabilitation, 
2if the non-profit corporation does not comply with item (5) of 
3subsection (b) of this Section, the Capital Development Board 
4or any State agency it so designates shall recover the grant 
5pursuant to the procedures outlined in the Illinois Grant 
6Funds Recovery Act.
7 (c) The Capital Development Board, in consultation with 
8the State Board of Education, shall establish standards for 
9the determination of priority needs concerning early childhood 
10projects based on projects located in communities in the State 
11with the greatest underserved population of young children, 
12utilizing Census data and other reliable local early childhood 
13service data.
14 (d) In each school year in which early childhood 
15construction project grants are awarded, 20% of the total 
16amount awarded shall be awarded to a school district with a 
17population of more than 500,000, provided that the school 
18district complies with the requirements of this Section and 
19the rules adopted under this Section.

20(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)

21 Section 20-35. The College and Career Success for All 
22Students Act is amended by changing Section 25 as follows:

23 (105 ILCS 302/25)
24 Sec. 25. AP exam fee waiver program. Subject to 
 
 
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1appropriation, the State Board of Education shall create, 
2under the College and Career Success for All Students program 
3set forth in this Act, a program in public schools where any 
4student who qualifies at least 40% of students qualify for 
5free or reduced-price lunches will have whereby fees charged 
6by the College Board for Advanced Placement exams reduced, via 
7State subsidy, to the greatest extent possible based on the 
8appropriation. are waived by the school, but paid for by the 
9State, for those students who do not qualify for a fee waiver 
10provided by federal funds or the College Board.

11(Source: P.A. 95-491, eff. 8-28-07.)

12 Section 20-40. The Nursing Home Care Act is amended by 
13changing Section 3-202.05 as follows:

14 (210 ILCS 45/3-202.05)
15 Sec. 3-202.05. Staffing ratios effective July 1, 2010 and 
16thereafter.
17 (a) For the purpose of computing staff to resident ratios, 
18direct care staff shall include:
19  (1) registered nurses;
20  (2) licensed practical nurses;
21  (3) certified nurse assistants;
22  (4) psychiatric services rehabilitation aides;
23  (5) rehabilitation and therapy aides;
24  (6) psychiatric services rehabilitation coordinators;
 
 
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1  (7) assistant directors of nursing;
2  (8) 50% of the Director of Nurses' time; and
3  (9) 30% of the Social Services Directors' time.
4 The Department shall, by rule, allow certain facilities 
5subject to 77 Ill. Admin. Code 300.4000 and following (Subpart 
6S) to utilize specialized clinical staff, as defined in rules, 
7to count towards the staffing ratios. 
8 Within 120 days of the effective date of this amendatory 
9Act of the 97th General Assembly, the Department shall 
10promulgate rules specific to the staffing requirements for 
11facilities federally defined as Institutions for Mental 
12Disease. These rules shall recognize the unique nature of 
13individuals with chronic mental health conditions, shall 
14include minimum requirements for specialized clinical staff, 
15including clinical social workers, psychiatrists, 
16psychologists, and direct care staff set forth in paragraphs 
17(4) through (6) and any other specialized staff which may be 
18utilized and deemed necessary to count toward staffing ratios. 
19 Within 120 days of the effective date of this amendatory 
20Act of the 97th General Assembly, the Department shall 
21promulgate rules specific to the staffing requirements for 
22facilities licensed under the Specialized Mental Health 
23Rehabilitation Act of 2013. These rules shall recognize the 
24unique nature of individuals with chronic mental health 
25conditions, shall include minimum requirements for specialized 
26clinical staff, including clinical social workers, 
 
 
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1psychiatrists, psychologists, and direct care staff set forth 
2in paragraphs (4) through (6) and any other specialized staff 
3which may be utilized and deemed necessary to count toward 
4staffing ratios. 
5 (b) (Blank).
6 (b-5) For purposes of the minimum staffing ratios in this 
7Section, all residents shall be classified as requiring either 
8skilled care or intermediate care. 
9 As used in this subsection:
10 "Intermediate care" means basic nursing care and other 
11restorative services under periodic medical direction.
12 "Skilled care" means skilled nursing care, continuous 
13skilled nursing observations, restorative nursing, and other 
14services under professional direction with frequent medical 
15supervision. 
16 (c) Facilities shall notify the Department within 60 days 
17after the effective date of this amendatory Act of the 96th 
18General Assembly, in a form and manner prescribed by the 
19Department, of the staffing ratios in effect on the effective 
20date of this amendatory Act of the 96th General Assembly for 
21both intermediate and skilled care and the number of residents 
22receiving each level of care. 
23 (d)(1) (Blank).
24 (2) (Blank).
25 (3) (Blank).
26 (4) (Blank).
 
 
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1 (5) Effective January 1, 2014, the minimum staffing ratios 
2shall be increased to 3.8 hours of nursing and personal care 
3each day for a resident needing skilled care and 2.5 hours of 
4nursing and personal care each day for a resident needing 
5intermediate care. 

6 (e) Ninety days after the effective date of this 
7amendatory Act of the 97th General Assembly, a minimum of 25% 
8of nursing and personal care time shall be provided by 
9licensed nurses, with at least 10% of nursing and personal 
10care time provided by registered nurses. These minimum 
11requirements shall remain in effect until an acuity based 
12registered nurse requirement is promulgated by rule concurrent 
13with the adoption of the Resource Utilization Group 
14classification-based payment methodology, as provided in 
15Section 5-5.2 of the Illinois Public Aid Code. Registered 
16nurses and licensed practical nurses employed by a facility in 
17excess of these requirements may be used to satisfy the 
18remaining 75% of the nursing and personal care time 
19requirements. Notwithstanding this subsection, no staffing 
20requirement in statute in effect on the effective date of this 
21amendatory Act of the 97th General Assembly shall be reduced 
22on account of this subsection. 
23 (f) The Department shall submit proposed rules for 
24adoption by January 1, 2020 establishing a system for 
25determining compliance with minimum staffing set forth in this 
26Section and the requirements of 77 Ill. Adm. Code 300.1230 
 
 
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1adjusted for any waivers granted under Section 3-303.1. 
2Compliance shall be determined quarterly by comparing the 
3number of hours provided per resident per day using the 
4Centers for Medicare and Medicaid Services' payroll-based 
5journal and the facility's daily census, broken down by 
6intermediate and skilled care as self-reported by the facility 
7to the Department on a quarterly basis. The Department shall 
8use the quarterly payroll-based journal and the self-reported 
9census to calculate the number of hours provided per resident 
10per day and compare this ratio to the minimum staffing 
11standards required under this Section, as impacted by any 
12waivers granted under Section 3-303.1. Discrepancies between 
13job titles contained in this Section and the payroll-based 
14journal shall be addressed by rule. The manner in which the 
15Department requests payroll-based journal information to be 
16submitted shall align with the federal Centers for Medicare 
17and Medicaid Services' requirements that allow providers to 
18submit the quarterly data in an aggregate manner. 
19 (g) The Department shall submit proposed rules for 
20adoption by January 1, 2020 establishing monetary penalties 
21for facilities not in compliance with minimum staffing 
22standards under this Section. No monetary penalty may be 
23issued for noncompliance during the implementation period, 
24which shall be July 1, 2020 through December 31, 2021 
25September 30, 2020. If a facility is found to be noncompliant 
26during the implementation period, the Department shall provide 
 
 
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1a written notice identifying the staffing deficiencies and 
2require the facility to provide a sufficiently detailed 
3correction plan to meet the statutory minimum staffing levels. 
4Monetary penalties shall be imposed beginning no later than 
5January 1, 2022 January 1, 2021 and quarterly thereafter and 
6shall be based on the latest quarter for which the Department 
7has data. Monetary penalties shall be established based on a 
8formula that calculates on a daily basis the cost of wages and 
9benefits for the missing staffing hours. All notices of 
10noncompliance shall include the computations used to determine 
11noncompliance and establishing the variance between minimum 
12staffing ratios and the Department's computations. The penalty 
13for the first offense shall be 125% of the cost of wages and 
14benefits for the missing staffing hours. The penalty shall 
15increase to 150% of the cost of wages and benefits for the 
16missing staffing hours for the second offense and 200% the 
17cost of wages and benefits for the missing staffing hours for 
18the third and all subsequent offenses. The penalty shall be 
19imposed regardless of whether the facility has committed other 
20violations of this Act during the same period that the 
21staffing offense occurred. The penalty may not be waived, but 
22the Department shall have the discretion to determine the 
23gravity of the violation in situations where there is no more 
24than a 10% deviation from the staffing requirements and make 
25appropriate adjustments to the penalty. The Department is 
26granted discretion to waive the penalty when unforeseen 
 
 
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1circumstances have occurred that resulted in call-offs of 
2scheduled staff. This provision shall be applied no more than 
36 times per quarter. Nothing in this Section diminishes a 
4facility's right to appeal. 
5(Source: P.A. 101-10, eff. 6-5-19.)

6 Section 20-45. The Specialized Mental Health 
7Rehabilitation Act of 2013 is amended by changing Section 
85-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and 
95-112 as follows:

10 (210 ILCS 49/5-101)

11 Sec. 5-101. Managed care entity, coordinated care entity, 
12and accountable care entity payments. For facilities licensed 
13by the Department of Public Health under this Act, the payment 
14for services provided shall be determined by negotiation with 
15managed care entities, coordinated care entities, or 
16accountable care entities. However, for 3 years after the 
17effective date of this Act, in no event shall the 
18reimbursement rate paid to facilities licensed under this Act 
19be less than the rate in effect on July 1, 2021 June 30, 2013 
20less $7.07 times the number of occupied bed days, as that term 
21is defined in Article V-B of the Illinois Public Aid Code, for 
22each facility previously licensed under the Nursing Home Care 
23Act on June 30, 2013; or the rate in effect on June 30, 2013 
24for each facility licensed under the Specialized Mental Health 
 
 
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1Rehabilitation Act on June 30, 2013. Any adjustment in the 
2support component or the capital component, including the real 
3estate tax per diem rate, for facilities licensed by the 
4Department of Public Health under the Nursing Home Care Act 
5shall apply equally to facilities licensed by the Department 
6of Public Health under this Act for the duration of the 
7provisional licensure period as defined in Section 4-105 of 
8this Act.

9 The Department of Healthcare and Family Services shall 
10publish a reimbursement rate for triage, crisis stabilization, 
11and transitional living services by December 1, 2014. 
12(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)

13 (210 ILCS 49/5-108 new)
14 Sec. 5-108. Infection prevention and facility safety 
15improvement payments. Payments will be awarded to facilities 
16on a per bed basis with the funded appropriation for Fiscal 
17Year 2022 divided by the number of licensed beds in each 
18facility. Facilities will receive an equal amount for every 
19licensed bed from the amount appropriated. Facilities shall 
20use these funds for improvements to their facilities that 
21promote infection prevention or improve the safety within the 
22facility. Funding may be used for, but are not limited to, the 
23following: restroom renovations to promote infection 
24prevention, kitchen and food delivery alterations that promote 
25infection prevention, and HVAC or air filtration upgrades that 
 
 
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1promote infection prevention. Facilities must attest to the 
2Department of Healthcare and Family Services that the funding 
3was utilized for the purpose of infection prevention and 
4control or improved facility safety. If the facility does not 
5attest to the usage of the payments or cannot document the 
6usage of payments the Department shall recoup the expenditure 
7of funds by withholding payment of rate.

8 (210 ILCS 49/5-109 new)
9 Sec. 5-109. Communication quality improvement payments. 
10Payments will be awarded to facilities on a per bed basis with 
11the funded appropriation for Fiscal Year 2022 divided by the 
12number of licensed beds in each facility. Facilities will 
13receive an equal amount for every licensed bed from the amount 
14appropriated. Facilities shall use these funds for 
15improvements to their facilities that increase access to 
16digital communications or facilitate safe and private personal 
17communications. Funding may be used for, but are not limited 
18to, the following: the purchase of personal communication 
19devices for facility use, the enhancement of broadband access 
20and bandwidth, and the establishment or improvement of general 
21meeting areas for the benefit of residents and employees. 
22Facilities must attest to the Department of Healthcare and 
23Family Services that the funding was utilized for the purpose 
24of communication, technological improvements, or facility 
25training aid. If the facility does not attest to the usage of 
 
 
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1the payments or cannot document the usage of payments the 
2Department shall recoup the expenditure of funds by 
3withholding payment of rate.

4 (210 ILCS 49/5-110 new)
5 Sec. 5-110. Staff longevity payments. Payments will be 
6awarded to facilities on a per bed basis with the funded 
7appropriation for Fiscal Year 2022 divided by the number of 
8licensed beds in each facility. Facilities will receive an 
9equal amount for every licensed bed from the amount 
10appropriated. Facilities shall use these funds to grant an 
11extra week of payment to any direct care staff who has worked 
12continuously in the same facility since March 1, 2020 through 
13the time in which payments are awarded to facilities for this 
14purpose by the Department of Healthcare and Family Services. 
15Facilities must attest to the Department of Healthcare and 
16Family Services that the funding was utilized for the purpose 
17of providing the staff longevity payments as detailed in this 
18Section. If the facility does not attest to the usage of the 
19payments or cannot document the usage of payments the 
20Department shall recoup the expenditure of funds by 
21withholding payment of rate.

22 (210 ILCS 49/5-111 new)
23 Sec. 5-111. Recruitment and Retention of Direct Care 
24Staff. Facilities shall receive funding to assist with the 
 
 
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1recruitment and retention of direct care staff. Funding will 
2be distributed based on the total number of licensed beds 
3within a facility with the appropriated amount being divided 
4by the total number of licensed beds in the State.

5 (210 ILCS 49/5-112 new)
6 Sec. 5-112. Bed reduction payments. The Department of 
7Healthcare and Family Services shall make payments to 
8facilities licensed under this Act for the purpose of reducing 
9bed capacity and room occupancy. Facilities desiring to 
10participate in these payments shall submit a proposal to the 
11Department for review. In the proposal the facility shall 
12detail the number of beds that are seeking to eliminate and the 
13price they are requesting to eliminate those beds. The 
14facility shall also detail in their proposal if the effected 
15beds would reduce room occupancy from 3 or 4 beds to double 
16occupancy or is the bed elimination would create single 
17occupancy. Priority will be given to proposals that eliminate 
18the use of three-person or four-person occupancy rooms. 
19Proposals shall be collected by the Department within a 
20specific time period and the Department will negotiate all 
21payments before making final awards to ensure that the funding 
22appropriated is sufficient to fund the awards. Payments shall 
23not be less than $25,000 per bed and proposals to eliminate 
24beds that lead to single occupancy rooms shall receive an 
25additional $10,000 per bed over and above any other negotiated 
 
 
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1bed elimination payment. Before a facility can receive payment 
2under this Section, the facility must receive approval from 
3the Department of Public Health for the permanent removal of 
4the beds for which they are receiving payment. Payment for the 
5elimination of the beds shall be made within 15 days of the 
6facility notifying the Department of Public Health about the 
7bed license elimination. Under no circumstances shall a 
8facility be allowed to increase the capacity of a facility 
9once payment has been received for the elimination of beds.

10 Section 20-50. The Pharmacy Practice Act is amended by 
11changing Section 3 as follows:


12 (225 ILCS 85/3)

 
13 (Section scheduled to be repealed on January 1, 2023)

14 Sec. 3. Definitions. For the purpose of this Act, except 
15where otherwise
limited therein:

16 (a) "Pharmacy" or "drugstore" means and includes every 
17store, shop,
pharmacy department, or other place where 
18pharmacist
care is
provided
by a pharmacist (1) where drugs, 
19medicines, or poisons are
dispensed, sold or
offered for sale 
20at retail, or displayed for sale at retail; or
(2)
where

21prescriptions of physicians, dentists, advanced practice 
22registered nurses, physician assistants, veterinarians, 
23podiatric physicians, or
optometrists, within the limits of 
24their
licenses, are
compounded, filled, or dispensed; or (3) 
 
 
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1which has upon it or
displayed within
it, or affixed to or used 
2in connection with it, a sign bearing the word or
words 
3"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical
Care", 
4"Apothecary", "Drugstore",
"Medicine Store", "Prescriptions", 
5"Drugs", "Dispensary", "Medicines", or any word
or words of 
6similar or like import, either in the English language
or any 
7other language; or (4) where the characteristic prescription

8sign (Rx) or similar design is exhibited; or (5) any store, or

9shop,
or other place with respect to which any of the above 
10words, objects,
signs or designs are used in any 
11advertisement.

12 (b) "Drugs" means and includes (1) articles recognized
in 
13the official United States Pharmacopoeia/National Formulary 
14(USP/NF),
or any supplement thereto and being intended for and 
15having for their
main use the diagnosis, cure, mitigation, 
16treatment or prevention of
disease in man or other animals, as 
17approved by the United States Food and
Drug Administration, 
18but does not include devices or their components, parts,
or 
19accessories; and (2) all other articles intended
for and 
20having for their main use the diagnosis, cure, mitigation,

21treatment or prevention of disease in man or other animals, as 
22approved
by the United States Food and Drug Administration, 
23but does not include
devices or their components, parts, or 
24accessories; and (3) articles
(other than food) having for 
25their main use and intended
to affect the structure or any 
26function of the body of man or other
animals; and (4) articles 
 
 
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1having for their main use and intended
for use as a component 
2or any articles specified in clause (1), (2)
or (3); but does 
3not include devices or their components, parts or
accessories.

4 (c) "Medicines" means and includes all drugs intended for

5human or veterinary use approved by the United States Food and 
6Drug
Administration.

7 (d) "Practice of pharmacy" means:
8  (1) the interpretation and the provision of assistance 
9 in the monitoring, evaluation, and implementation of 
10 prescription drug orders; 
11  (2) the dispensing of prescription drug orders; 
12  (3) participation in drug and device selection; 
13  (4) drug administration limited to the administration 
14 of oral, topical, injectable, and inhalation as follows: 
15   (A) in the context of patient education on the 
16 proper use or delivery of medications; 
17   (B) vaccination of patients 7 14 years of age and 
18 older pursuant to a valid prescription or standing 
19 order, by a physician licensed to practice medicine in 
20 all its branches, upon completion of appropriate 
21 training, including how to address contraindications 
22 and adverse reactions set forth by rule, with 
23 notification to the patient's physician and 
24 appropriate record retention, or pursuant to hospital 
25 pharmacy and therapeutics committee policies and 
26 procedures. Eligible vaccines are those listed on the 
 
 
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1 U.S. Centers for Disease Control and Prevention (CDC) 
2 Recommended Immunization Schedule, the CDC's Health 
3 Information for International Travel, or the U.S. Food 
4 and Drug Administration's Vaccines Licensed and 
5 Authorized for Use in the United States. As applicable 
6 to the State's Medicaid program and other payers, 
7 vaccines ordered and administered in accordance with 
8 this subsection shall be covered and reimbursed at no 
9 less than the rate that the vaccine is reimbursed when 
10 ordered and administered by a physician; 
11   (B-5) following the initial administration of 
12 long-acting or extended-release extended release form 
13 opioid antagonists by a physician licensed to practice 
14 medicine in all its branches, administration of 
15 injections of long-acting or extended-release form 
16 opioid antagonists for the treatment of substance use 
17 disorder, pursuant to a valid prescription by a 
18 physician licensed to practice medicine in all its 
19 branches, upon completion of appropriate training, 
20 including how to address contraindications and adverse 
21 reactions, including, but not limited to, respiratory 
22 depression and the performance of cardiopulmonary 
23 resuscitation, set forth by rule, with notification to 
24 the patient's physician and appropriate record 
25 retention, or pursuant to hospital pharmacy and 
26 therapeutics committee policies and procedures; 
 
 
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1   (C) administration of injections of 
2 alpha-hydroxyprogesterone caproate, pursuant to a 
3 valid prescription, by a physician licensed to 
4 practice medicine in all its branches, upon completion 
5 of appropriate training, including how to address 
6 contraindications and adverse reactions set forth by 
7 rule, with notification to the patient's physician and 
8 appropriate record retention, or pursuant to hospital 
9 pharmacy and therapeutics committee policies and 
10 procedures; and 
11   (D) administration of injections of long-term 
12 antipsychotic medications pursuant to a valid 
13 prescription by a physician licensed to practice 
14 medicine in all its branches, upon completion of 
15 appropriate training conducted by an Accreditation 
16 Council of Pharmaceutical Education accredited 
17 provider, including how to address contraindications 
18 and adverse reactions set forth by rule, with 
19 notification to the patient's physician and 
20 appropriate record retention, or pursuant to hospital 
21 pharmacy and therapeutics committee policies and 
22 procedures. 
23  (5) (blank) vaccination of patients ages 10 through 13 
24 limited to the Influenza (inactivated influenza vaccine 
25 and live attenuated influenza intranasal vaccine) and Tdap 
26 (defined as tetanus, diphtheria, acellular pertussis) 
 
 
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1 vaccines, pursuant to a valid prescription or standing 
2 order, by a physician licensed to practice medicine in all 
3 its branches, upon completion of appropriate training, 
4 including how to address contraindications and adverse 
5 reactions set forth by rule, with notification to the 
6 patient's physician and appropriate record retention, or 
7 pursuant to hospital pharmacy and therapeutics committee 
8 policies and procedures; 
9  (6) drug regimen review; 
10  (7) drug or drug-related research; 
11  (8) the provision of patient counseling; 
12  (9) the practice of telepharmacy; 
13  (10) the provision of those acts or services necessary 
14 to provide pharmacist care; 
15  (11) medication therapy management; and 
16  (12) the responsibility for compounding and labeling 
17 of drugs and devices (except labeling by a manufacturer, 
18 repackager, or distributor of non-prescription drugs and 
19 commercially packaged legend drugs and devices), proper 
20 and safe storage of drugs and devices, and maintenance of 
21 required records. 
22 A pharmacist who performs any of the acts defined as the 
23practice of pharmacy in this State must be actively licensed 
24as a pharmacist under this Act.


25 (e) "Prescription" means and includes any written, oral, 
26facsimile, or
electronically transmitted order for drugs
or 
 
 
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1medical devices, issued by a physician licensed to practice 
2medicine in
all its branches, dentist, veterinarian, podiatric 
3physician, or
optometrist, within the
limits of his or her 
4license, by a physician assistant in accordance with

5subsection (f) of Section 4, or by an advanced practice 
6registered nurse in
accordance with subsection (g) of Section 
74, containing the
following: (1) name
of the patient; (2) date 
8when prescription was issued; (3) name
and strength of drug or 
9description of the medical device prescribed;
and (4) 
10quantity; (5) directions for use; (6) prescriber's name,

11address,
and signature; and (7) DEA registration number where 
12required, for controlled
substances.
The prescription may, but 
13is not required to, list the illness, disease, or condition 
14for which the drug or device is being prescribed. DEA 
15registration numbers shall not be required on inpatient drug 
16orders. A prescription for medication other than controlled 
17substances shall be valid for up to 15 months from the date 
18issued for the purpose of refills, unless the prescription 
19states otherwise. 

20 (f) "Person" means and includes a natural person, 
21partnership,
association, corporation, government entity, or 
22any other legal
entity.

23 (g) "Department" means the Department of Financial and

24Professional Regulation.

25 (h) "Board of Pharmacy" or "Board" means the State Board

26of Pharmacy of the Department of Financial and Professional 
 
 
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1Regulation.

2 (i) "Secretary"
means the Secretary
of Financial and 
3Professional Regulation.

4 (j) "Drug product selection" means the interchange for a

5prescribed pharmaceutical product in accordance with Section 
625 of
this Act and Section 3.14 of the Illinois Food, Drug and 
7Cosmetic Act.

8 (k) "Inpatient drug order" means an order issued by an 
9authorized
prescriber for a resident or patient of a facility 
10licensed under the
Nursing Home Care Act, the ID/DD Community 
11Care Act, the MC/DD Act, the Specialized Mental Health 
12Rehabilitation Act of 2013, the Hospital Licensing Act, or the 
13University of Illinois Hospital Act, or a facility which is 
14operated by the Department of Human
Services (as successor to 
15the Department of Mental Health
and Developmental 
16Disabilities) or the Department of Corrections.

17 (k-5) "Pharmacist" means an individual health care 
18professional and
provider currently licensed by this State to 
19engage in the practice of
pharmacy.

20 (l) "Pharmacist in charge" means the licensed pharmacist 
21whose name appears
on a pharmacy license and who is 
22responsible for all aspects of the
operation related to the 
23practice of pharmacy.

24 (m) "Dispense" or "dispensing" means the interpretation, 
25evaluation, and implementation of a prescription drug order, 
26including the preparation and delivery of a drug or device to a 
 
 
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1patient or patient's agent in a suitable container 
2appropriately labeled for subsequent administration to or use 
3by a patient in accordance with applicable State and federal 
4laws and regulations.
"Dispense" or "dispensing" does not mean 
5the physical delivery to a patient or a
patient's 
6representative in a home or institution by a designee of a 
7pharmacist
or by common carrier. "Dispense" or "dispensing" 
8also does not mean the physical delivery
of a drug or medical 
9device to a patient or patient's representative by a

10pharmacist's designee within a pharmacy or drugstore while the 
11pharmacist is
on duty and the pharmacy is open.

12 (n) "Nonresident pharmacy"
means a pharmacy that is 
13located in a state, commonwealth, or territory
of the United 
14States, other than Illinois, that delivers, dispenses, or

15distributes, through the United States Postal Service, 
16commercially acceptable parcel delivery service, or other 
17common
carrier, to Illinois residents, any substance which 
18requires a prescription.

19 (o) "Compounding" means the preparation and mixing of 
20components, excluding flavorings, (1) as the result of a 
21prescriber's prescription drug order or initiative based on 
22the prescriber-patient-pharmacist relationship in the course 
23of professional practice or (2) for the purpose of, or 
24incident to, research, teaching, or chemical analysis and not 
25for sale or dispensing. "Compounding" includes the preparation 
26of drugs or devices in anticipation of receiving prescription 
 
 
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1drug orders based on routine, regularly observed dispensing 
2patterns. Commercially available products may be compounded 
3for dispensing to individual patients only if all of the 
4following conditions are met: (i) the commercial product is 
5not reasonably available from normal distribution channels in 
6a timely manner to meet the patient's needs and (ii) the 
7prescribing practitioner has requested that the drug be 
8compounded.

9 (p) (Blank).


10 (q) (Blank).


11 (r) "Patient counseling" means the communication between a 
12pharmacist or a student pharmacist under the supervision of a 
13pharmacist and a patient or the patient's representative about 
14the patient's medication or device for the purpose of 
15optimizing proper use of prescription medications or devices. 
16"Patient counseling" may include without limitation (1) 
17obtaining a medication history; (2) acquiring a patient's 
18allergies and health conditions; (3) facilitation of the 
19patient's understanding of the intended use of the medication; 
20(4) proper directions for use; (5) significant potential 
21adverse events; (6) potential food-drug interactions; and (7) 
22the need to be compliant with the medication therapy. A 
23pharmacy technician may only participate in the following 
24aspects of patient counseling under the supervision of a 
25pharmacist: (1) obtaining medication history; (2) providing 
26the offer for counseling by a pharmacist or student 
 
 
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1pharmacist; and (3) acquiring a patient's allergies and health 
2conditions.


3 (s) "Patient profiles" or "patient drug therapy record" 
4means the
obtaining, recording, and maintenance of patient 
5prescription
information, including prescriptions for 
6controlled substances, and
personal information.

7 (t) (Blank).


8 (u) "Medical device" or "device" means an instrument, 
9apparatus, implement, machine,
contrivance, implant, in vitro 
10reagent, or other similar or related article,
including any 
11component part or accessory, required under federal law to

12bear the label "Caution: Federal law requires dispensing by or 
13on the order
of a physician". A seller of goods and services 
14who, only for the purpose of
retail sales, compounds, sells, 
15rents, or leases medical devices shall not,
by reasons 
16thereof, be required to be a licensed pharmacy.

17 (v) "Unique identifier" means an electronic signature, 
18handwritten
signature or initials, thumb print, or other 
19acceptable biometric
or electronic identification process as 
20approved by the Department.

21 (w) "Current usual and customary retail price" means the 
22price that a pharmacy charges to a non-third-party payor.

23 (x) "Automated pharmacy system" means a mechanical system 
24located within the confines of the pharmacy or remote location 
25that performs operations or activities, other than compounding 
26or administration, relative to storage, packaging, dispensing, 
 
 
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1or distribution of medication, and which collects, controls, 
2and maintains all transaction information.
3 (y) "Drug regimen review" means and includes the 
4evaluation of prescription drug orders and patient records for 
5(1)
known allergies; (2) drug or potential therapy 
6contraindications;
(3) reasonable dose, duration of use, and 
7route of administration, taking into consideration factors 
8such as age, gender, and contraindications; (4) reasonable 
9directions for use; (5) potential or actual adverse drug 
10reactions; (6) drug-drug interactions; (7) drug-food 
11interactions; (8) drug-disease contraindications; (9) 
12therapeutic duplication; (10) patient laboratory values when 
13authorized and available; (11) proper utilization (including 
14over or under utilization) and optimum therapeutic outcomes; 
15and (12) abuse and misuse.

16 (z) "Electronically transmitted prescription" means a 
17prescription that is created, recorded, or stored by 
18electronic means; issued and validated with an electronic 
19signature; and transmitted by electronic means directly from 
20the prescriber to a pharmacy. An electronic prescription is 
21not an image of a physical prescription that is transferred by 
22electronic means from computer to computer, facsimile to 
23facsimile, or facsimile to computer.

24 (aa) "Medication therapy management services" means a 
25distinct service or group of services offered by licensed 
26pharmacists, physicians licensed to practice medicine in all 
 
 
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1its branches, advanced practice registered nurses authorized 
2in a written agreement with a physician licensed to practice 
3medicine in all its branches, or physician assistants 
4authorized in guidelines by a supervising physician that 
5optimize therapeutic outcomes for individual patients through 
6improved medication use. In a retail or other non-hospital 
7pharmacy, medication therapy management services shall consist 
8of the evaluation of prescription drug orders and patient 
9medication records to resolve conflicts with the following:
10  (1) known allergies;
11  (2) drug or potential therapy contraindications;
12  (3) reasonable dose, duration of use, and route of 
13 administration, taking into consideration factors such as 
14 age, gender, and contraindications;
15  (4) reasonable directions for use;
16  (5) potential or actual adverse drug reactions;
17  (6) drug-drug interactions;
18  (7) drug-food interactions;
19  (8) drug-disease contraindications;
20  (9) identification of therapeutic duplication;
21  (10) patient laboratory values when authorized and 
22 available;
23  (11) proper utilization (including over or under 
24 utilization) and optimum therapeutic outcomes; and
25  (12) drug abuse and misuse.
26 "Medication therapy management services" includes the 
 
 
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1following:
2  (1) documenting the services delivered and 
3 communicating the information provided to patients' 
4 prescribers within an appropriate time frame, not to 
5 exceed 48 hours;
6  (2) providing patient counseling designed to enhance a 
7 patient's understanding and the appropriate use of his or 
8 her medications; and
9  (3) providing information, support services, and 
10 resources designed to enhance a patient's adherence with 
11 his or her prescribed therapeutic regimens.
12 "Medication therapy management services" may also include 
13patient care functions authorized by a physician licensed to 
14practice medicine in all its branches for his or her 
15identified patient or groups of patients under specified 
16conditions or limitations in a standing order from the 
17physician.
18 "Medication therapy management services" in a licensed 
19hospital may also include the following:
20  (1) reviewing assessments of the patient's health 
21 status; and
22  (2) following protocols of a hospital pharmacy and 
23 therapeutics committee with respect to the fulfillment of 
24 medication orders.

25 (bb) "Pharmacist care" means the provision by a pharmacist 
26of medication therapy management services, with or without the 
 
 
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1dispensing of drugs or devices, intended to achieve outcomes 
2that improve patient health, quality of life, and comfort and 
3enhance patient safety.

4 (cc) "Protected health information" means individually 
5identifiable health information that, except as otherwise 
6provided, is:

7  (1) transmitted by electronic media;
8  (2) maintained in any medium set forth in the 
9 definition of "electronic media" in the federal Health 
10 Insurance Portability and Accountability Act; or
11  (3) transmitted or maintained in any other form or 
12 medium.
13 "Protected health information" does not include 
14individually identifiable health information found in:
15  (1) education records covered by the federal Family 
16 Educational Right and Privacy Act; or
17  (2) employment records held by a licensee in its role 
18 as an employer.
19 (dd) "Standing order" means a specific order for a patient 
20or group of patients issued by a physician licensed to 
21practice medicine in all its branches in Illinois.
22 (ee) "Address of record" means the designated address 
23recorded by the Department in the applicant's application file 
24or licensee's license file maintained by the Department's 
25licensure maintenance unit.
26 (ff) "Home pharmacy" means the location of a pharmacy's 
 
 
10200SB2017ham002- 550 -LRB102 16155 JWD 27453 a


1primary operations.

2 (gg) "Email address of record" means the designated email 
3address recorded by the Department in the applicant's 
4application file or the licensee's license file, as maintained 
5by the Department's licensure maintenance unit. 
6(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17; 
7100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff. 
88-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)

9 Section 20-55. The Illinois Public Aid Code is amended by 
10changing Section 12-4.35 and by adding Section 5-5.06b as 
11follows:

12 (305 ILCS 5/5-5.06b new)
13 Sec. 5-5.06b. Dental services. On and after July 1, 2021, 
14dental services provided to adults and children under the 
15medical assistance program may be established and paid at no 
16less than the rates published by the Department and effective 
17January 1, 2020 for all local health departments as the fee 
18schedule for children and adult recipients but shall include 
19the following dental procedures and amounts: D0140 $19.12, 
20D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274 
21$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391 
22$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140 
23$46.16, D7210 $67.73.




 
 
10200SB2017ham002- 551 -LRB102 16155 JWD 27453 a


1 (305 ILCS 5/12-4.35)



2 Sec. 12-4.35. Medical services for certain noncitizens. 

3 (a) Notwithstanding
Section 1-11 of this Code or Section 
420(a) of the Children's Health Insurance
Program Act, the 
5Department of Healthcare and Family Services may provide 
6medical services to
noncitizens who have not yet attained 19 
7years of age and who are not eligible
for medical assistance 
8under Article V of this Code or under the Children's
Health 
9Insurance Program created by the Children's Health Insurance 
10Program Act
due to their not meeting the otherwise applicable 
11provisions of Section 1-11
of this Code or Section 20(a) of the 
12Children's Health Insurance Program Act.
The medical services 
13available, standards for eligibility, and other conditions
of 
14participation under this Section shall be established by rule 
15by the
Department; however, any such rule shall be at least as 
16restrictive as the
rules for medical assistance under Article 
17V of this Code or the Children's
Health Insurance Program 
18created by the Children's Health Insurance Program
Act.

19 (a-5) Notwithstanding Section 1-11 of this Code, the 
20Department of Healthcare and Family Services may provide 
21medical assistance in accordance with Article V of this Code 
22to noncitizens over the age of 65 years of age who are not 
23eligible for medical assistance under Article V of this Code 
24due to their not meeting the otherwise applicable provisions 
25of Section 1-11 of this Code, whose income is at or below 100% 
26of the federal poverty level after deducting the costs of 
 
 
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1medical or other remedial care, and who would otherwise meet 
2the eligibility requirements in Section 5-2 of this Code. The 
3medical services available, standards for eligibility, and 
4other conditions of participation under this Section shall be 
5established by rule by the Department; however, any such rule 
6shall be at least as restrictive as the rules for medical 
7assistance under Article V of this Code. 
8 (a-6) By May 30, 2022, notwithstanding Section 1-11 of 
9this Code, the Department of Healthcare and Family Services 
10may provide medical services to noncitizens 55 years of age 
11through 64 years of age who (i) are not eligible for medical 
12assistance under Article V of this Code due to their not 
13meeting the otherwise applicable provisions of Section 1-11 of 
14this Code and (ii) have income at or below 133% of the federal 
15poverty level plus 5% for the applicable family size as 
16determined under applicable federal law and regulations. 
17Persons eligible for medical services under this amendatory 
18Act of the 102nd General Assembly shall receive benefits 
19identical to the benefits provided under the Health Benefits 
20Service Package as that term is defined in subsection (m) of 
21Section 5-1.1 of this Code. 
22 (b) The Department is authorized to take any action, 
23including without
limitation cessation or limitation of 
24enrollment, reduction of available medical services,
and 
25changing standards for eligibility, that is deemed necessary 
26by the
Department during a State fiscal year to assure that 
 
 
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1payments under this
Section do not exceed available funds.

2 (c) Continued enrollment of
individuals into the program 
3created under subsection (a) of this Section in any fiscal 
4year is
contingent upon continued enrollment of individuals 
5into the Children's Health
Insurance Program during that 
6fiscal year.

7 (d) (Blank).

8(Source: P.A. 101-636, eff. 6-10-20.)


9 Section 20-60. The Children's Mental Health Act of 2003 is 
10amended by changing Section 5 as follows:



11 (405 ILCS 49/5)


12 Sec. 5. Children's Mental Health Plan. 

13 (a) The State of Illinois shall develop a Children's 
14Mental Health Plan
containing short-term and long-term 
15recommendations to provide
comprehensive, coordinated mental

16health prevention, early intervention, and treatment services 
17for children from
birth through age 18. This Plan
shall 
18include but not be limited to:


19  (1) Coordinated provider services and interagency 
20 referral networks for
children from birth through age 18 
21 to maximize resources and
minimize duplication of 
22 services.


23  (2) Guidelines for incorporating social and emotional 
24 development into
school learning standards and educational 
 
 
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1 programs, pursuant to
Section 15 of this Act.


2  (3) Protocols for implementing screening and 
3 assessment of children prior
to any admission to an 
4 inpatient hospital for psychiatric services,
pursuant to 
5 subsection (a) of Section 5-5.23 of the Illinois Public 
6 Aid
Code.


7  (4) Recommendations regarding a State budget for 
8 children's mental
health prevention, early intervention, 
9 and treatment across all State
agencies.


10  (5) Recommendations for State and local mechanisms for 
11 integrating
federal, State, and local
funding sources for 
12 children's mental health.


13  (6) Recommendations for building a qualified and 
14 adequately trained
workforce prepared to provide mental 
15 health services for children
from birth through age 18 and 
16 their families.


17  (7) Recommendations for facilitating research on best 
18 practices and
model programs, and dissemination of this 
19 information to Illinois
policymakers, practitioners, and 
20 the general public through training,
technical assistance, 
21 and educational materials.


22  (8) Recommendations for a comprehensive, multi-faceted 
23 public
awareness campaign to reduce the stigma of mental 
24 illness and
educate families, the general public, and 
25 other key audiences about the
benefits of children's 
26 social and emotional development, and how to
access 
 
 
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1 services.


2  (9) Recommendations for creating a quality-driven 
3 children's mental
health system with shared accountability 
4 among key State agencies
and programs that conducts 
5 ongoing needs assessments, uses outcome
indicators and 
6 benchmarks to measure progress, and implements
quality 
7 data tracking and reporting systems.
8  (10) Recommendations for ensuring all Illinois youth 
9 receive mental health education and have access to mental 
10 health care in the school setting. In developing these 
11 recommendations, the Children's Mental Health Partnership 
12 created under subsection (b) shall consult with the State 
13 Board of Education, education practitioners, including, 
14 but not limited to, administrators, regional 
15 superintendents of schools,
teachers, and school support 
16 personnel, health care
professionals, including mental 
17 health professionals and child health leaders, disability 
18 advocates, and other representatives as necessary to 
19 ensure the interests of all students are represented. 

20 (b) The Children's Mental Health Partnership (hereafter 
21referred to as "the
Partnership") is created. The Partnership 
22shall have the responsibility of
developing and monitoring the 
23implementation of the Children's Mental
Health Plan as 
24approved by the Governor. The Children's Mental Health

25Partnership shall be comprised of: the Secretary of Human 
26Services or his or
her designee; the State Superintendent of 
 
 
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1Education or his or her
designee; the directors of the 
2departments of Children and Family
Services, Healthcare and 
3Family Services, Public Health, and Juvenile Justice, or their

4designees;
the head of the Illinois Violence Prevention 
5Authority, or his or her
designee; the Attorney General or his 
6or her designee; up to 25
representatives of community mental 
7health authorities and statewide mental
health, children and 
8family advocacy,
early childhood, education, health, substance 
9abuse, violence prevention,
and juvenile justice organizations 
10or associations, to be appointed by the
Governor; and 2 
11members of each caucus of the House of
Representatives and 
12Senate appointed by the Speaker of the House of

13Representatives and the President of the Senate, respectively. 
14The
Governor shall appoint the Partnership Chair and shall 
15designate a
Governor's staff liaison to work with the 
16Partnership.

17 (c) The Partnership shall submit a Preliminary Plan to the 
18Governor on
September 30, 2004 and shall submit the Final Plan 
19on June 30, 2005.
Thereafter, on September 30 of each year, the 
20Partnership shall submit an
annual report to the Governor on 
21the progress of Plan implementation
and recommendations for 
22revisions in the Plan.
The Final Plan and annual reports 
23submitted in subsequent years shall include
estimates of 
24savings achieved in prior fiscal years under subsection (a) of

25Section
5-5.23 of the Illinois Public Aid Code and federal 
26financial participation
received under subsection (b) of

 
 
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1Section 5-5.23 of that Code. The Department of Healthcare and 
2Family Services shall provide
technical assistance in 
3developing these estimates and reports.

4(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)


5 Section 20-62. The Compassionate Use of Medical Cannabis 
6Program Act is amended by changing Section 62 as follows:

7 (410 ILCS 130/62)
8 Sec. 62. Opioid Alternative Pilot Program. 
9 (a) The Department of Public Health shall establish the 
10Opioid Alternative Pilot Program. Licensed dispensing 
11organizations shall allow persons with a written certification 
12from a certifying health care professional under Section 36 to 
13purchase medical cannabis upon enrollment in the Opioid 
14Alternative Pilot Program. The Department of Public Health 
15shall adopt rules or establish procedures allowing qualified 
16veterans to participate in the Opioid Alternative Pilot 
17Program. For a person to receive medical cannabis under this 
18Section, the person must present the written certification 
19along with a valid driver's license or state identification 
20card to the licensed dispensing organization specified in his 
21or her application. The dispensing organization shall verify 
22the person's status as an Opioid Alternative Pilot Program 
23participant through the Department of Public Health's online 
24verification system.
 
 
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1 (b) The Opioid Alternative Pilot Program shall be limited 
2to participation by Illinois residents age 21 and older.
3 (c) The Department of Financial and Professional 
4Regulation shall specify that all licensed dispensing 
5organizations participating in the Opioid Alternative Pilot 
6Program use the Illinois Cannabis Tracking System. The 
7Department of Public Health shall establish and maintain the 
8Illinois Cannabis Tracking System. The Illinois Cannabis 
9Tracking System shall be used to collect information about all 
10persons participating in the Opioid Alternative Pilot Program 
11and shall be used to track the sale of medical cannabis for 
12verification purposes. 
13 Each dispensing organization shall retain a copy of the 
14Opioid Alternative Pilot Program certification and other 
15identifying information as required by the Department of 
16Financial and Professional Regulation, the Department of 
17Public Health, and the Illinois State Police in the Illinois 
18Cannabis Tracking System.
19 The Illinois Cannabis Tracking System shall be accessible 
20to the Department of Financial and Professional Regulation, 
21Department of Public Health, Department of Agriculture, and 
22the Illinois State Police.
23 The Department of Financial and Professional Regulation in 
24collaboration with the Department of Public Health shall 
25specify the data requirements for the Opioid Alternative Pilot 
26Program by licensed dispensing organizations; including, but 
 
 
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1not limited to, the participant's full legal name, address, 
2and date of birth, date on which the Opioid Alternative Pilot 
3Program certification was issued, length of the participation 
4in the Program, including the start and end date to purchase 
5medical cannabis, name of the issuing physician, copy of the 
6participant's current driver's license or State identification 
7card, and phone number.
8 The Illinois Cannabis Tracking System shall provide 
9verification of a person's participation in the Opioid 
10Alternative Pilot Program for law enforcement at any time and 
11on any day. 
12 (d) The certification for Opioid Alternative Pilot Program 
13participant must be issued by a certifying health care 
14professional who is licensed to practice in Illinois under the 
15Medical Practice Act of 1987, the Nurse Practice Act, or the 
16Physician Assistant Practice Act of 1987 and who is in good 
17standing and holds a controlled substances license under 
18Article III of the Illinois Controlled Substances Act. 
19 The certification for an Opioid Alternative Pilot Program 
20participant shall be written within 90 days before the 
21participant submits his or her certification to the dispensing 
22organization.
23 The written certification uploaded to the Illinois 
24Cannabis Tracking System shall be accessible to the Department 
25of Public Health. 
26 (e) Upon verification of the individual's valid 
 
 
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1certification and enrollment in the Illinois Cannabis Tracking 
2System, the dispensing organization may dispense the medical 
3cannabis, in amounts not exceeding 2.5 ounces of medical 
4cannabis per 14-day period to the participant at the 
5participant's specified dispensary for no more than 90 days. 
6 An Opioid Alternative Pilot Program participant shall not 
7be registered as a medical cannabis cardholder. The dispensing 
8organization shall verify that the person is not an active 
9registered qualifying patient prior to enrollment in the 
10Opioid Alternative Pilot Program and each time medical 
11cannabis is dispensed.
12 Upon receipt of a written certification under the Opioid 
13Alternative Pilot Program, the Department of Public Health 
14shall electronically forward the patient's identification 
15information to the Prescription Monitoring Program established 
16under the Illinois Controlled Substances Act and certify that 
17the individual is permitted to engage in the medical use of 
18cannabis. For the purposes of patient care, the Prescription 
19Monitoring Program shall make a notation on the person's 
20prescription record stating that the person has a written 
21certification under the Opioid Alternative Pilot Program and 
22is a patient who is entitled to the lawful medical use of 
23cannabis. If the person is no longer authorized to engage in 
24the medical use of cannabis, the Department of Public Health 
25shall notify the Prescription Monitoring Program and 
26Department of Human Services to remove the notation from the 
 
 
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1person's record. The Department of Human Services and the 
2Prescription Monitoring Program shall establish a system by 
3which the information may be shared electronically. This 
4confidential list may not be combined or linked in any manner 
5with any other list or database except as provided in this 
6Section. 
7 (f) An Opioid Alternative Pilot Program participant shall 
8not be considered a qualifying patient with a debilitating 
9medical condition under this Act and shall be provided access 
10to medical cannabis solely for the duration of the 
11participant's certification. Nothing in this Section shall be 
12construed to limit or prohibit an Opioid Alternative Pilot 
13Program participant who has a debilitating medical condition 
14from applying to the Compassionate Use of Medical Cannabis 
15Program.
16 (g) A person with a provisional registration under Section 
1755 shall not be considered an Opioid Alternative Pilot Program 
18participant. 
19 (h) The Department of Financial and Professional 
20Regulation and the Department of Public Health shall submit 
21emergency rulemaking to implement the changes made by this 
22amendatory Act of the 100th General Assembly by December 1, 
232018. The Department of Financial and Professional Regulation, 
24the Department of Agriculture, the Department of Human 
25Services, the Department of Public Health, and the Illinois 
26State Police shall utilize emergency purchase authority for 12 
 
 
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1months after the effective date of this amendatory Act of the 
2100th General Assembly for the purpose of implementing the 
3changes made by this amendatory Act of the 100th General 
4Assembly. 
5 (i) Dispensing organizations are not authorized to 
6dispense medical cannabis to Opioid Alternative Pilot Program 
7participants until administrative rules are approved by the 
8Joint Committee on Administrative Rules and go into effect.
9 (j) The provisions of this Section are inoperative on and 
10after July 1, 2025 2020. 

11(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)

12 Section 20-65. The Cadmium-Safe Kids Act is amended by 
13changing Section 30 as follows:

14 (430 ILCS 140/30)

15 Sec. 30. Enforcement and penalties. 
16 (a) The Attorney General is responsible for administering 
17and ensuring compliance with this Act, including the 
18development and adoption of any rules, if necessary, for the 
19implementation and enforcement of this Act.

20 (b) The Attorney General shall develop and implement a 
21process for receiving and handling complaints from individuals 
22regarding possible violations of this Act.
23 (c) The Attorney General may conduct any investigation 
24deemed necessary regarding possible violations of this Act 
 
 
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1including, without limitation, the issuance of subpoenas to: 
2(i) require the filing of a statement or report or answer 
3interrogatories in writing as to all information relevant to 
4the alleged violations; (ii) examine under oath any person who 
5possesses knowledge or information directly related to the 
6alleged violations; and (iii) examine any record, book, 
7document, account, or paper necessary to investigate the 
8alleged violation.
9 (d) Service by the Attorney General of any notice 
10requiring a person to file a statement or report, or of a 
11subpoena upon any person, shall be made:
12  (1) personally by delivery of a duly executed copy 
13 thereof to the person to be served or, if a person is not a 
14 natural person, in the manner provided in the Code of 
15 Civil Procedure when a complaint is filed; or
16  (2) by mailing by certified mail a duly executed copy 
17 thereof to the person to be served at his or her last known 
18 abode or principal place of business within this State.
19 (e) If the Attorney General determines that there is a 
20reason to believe that a violation of the Act has occurred, 
21then the Attorney General may bring an action in the name of 
22the People of the State to obtain temporary, preliminary, or 
23permanent injunctive relief for any act, policy, or practice 
24that violates this Act.
25 (f) If any person fails or refuses to file any statement or 
26report, or obey any subpoena, issued pursuant to subsection 
 
 
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1(c) of this Section, then the Attorney General may proceed to 
2initiate a civil action pursuant to subsection (e) of this 
3Section, or file a complaint in the circuit court for the 
4granting of injunctive relief, including restraining the 
5conduct that is alleged to violate this Act until the person 
6files the statement or report, or obeys the subpoena.

7 (g) Relief that may be granted.
8  (1) In any civil action brought pursuant to subsection 
9 (e) of this Section, the Attorney General may obtain as a 
10 remedy, equitable relief (including any permanent or 
11 preliminary injunction, temporary restraining order, or 
12 other order, including an order enjoining the defendant 
13 from engaging in a violation or ordering any action as may 
14 be appropriate). In addition, the Attorney General may 
15 request and the Court may impose a civil penalty in an 
16 amount not to exceed $50,000 for each violation. For 
17 purposes of this subsection, each item and each standard 
18 constitutes a separate violation.
19  (2) A civil penalty imposed or a settlement or other 
20 payment made pursuant to this Act shall be made payable to 
21 the Attorney General's State Projects and Court Ordered 
22 Distribution Fund, which is created as a special fund in 
23 the State Treasury. This paragraph shall constitute a 
24 continuing appropriation of the amounts received by this 
25 Fund from any source. Moneys in the Fund shall be used for 
26 the performance of any function pertaining to the exercise 
 
 
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1 of the duties of the Attorney General. Money in the Fund 
2 shall be used, subject to appropriation, for the 
3 performance of any function pertaining to the exercise of 
4 the duties of the Attorney General including but not 
5 limited to enforcement of any law of this State, product 
6 testing, and conducting public education programs. 
7  (3) Any funds collected under this Section in an 
8 action in which the State's Attorney has prevailed shall 
9 be retained by the county in which he or she serves.
10 (h) The penalties and injunctions provided in this Act are 
11in addition to any penalties, injunctions, or other relief 
12provided under any other law. Nothing in this Act
shall bar a 
13cause of action by the State for any other penalty, 
14injunction, or relief
provided by any other law.

15(Source: P.A. 96-1379, eff. 7-29-10.)

16 Section 20-70. The State's Attorneys Appellate 
17Prosecutor's Act is amended by changing Sections 3, 4.12, 9, 
18and 9.01 as follows:




19 (725 ILCS 210/3) (from Ch. 14, par. 203)



20 Sec. 3. 
There is created the Office of the State's 
21Attorneys
Appellate Prosecutor as a judicial agency of state 
22government.

23 (a) The Office of the State's Attorneys Appellate 
24Prosecutor shall
be governed by a board of governors which

 
 
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1shall consist
of 10 members as follows:

2  (1) Eight State's Attorneys, 2 to be elected from each 
3 District
containing less than 3,000,000 inhabitants;

4  (2) The State's Attorney of Cook County or his or her 
5 designee; and

6  (3) One State's Attorney to be bi-annually annually 
7 appointed by the other 9 members.

8 (b) Voting for elected members shall be by District with 
9each of the
State's Attorneys voting from their respective 
10district. Each
board member must be duly elected or appointed 
11and serving as
State's Attorney in the district from which he 
12was elected or appointed.

13 (c) Elected members shall serve for a term of 2 years 
14commencing upon their election and until their successors are 
15duly elected or
appointed and qualified.

16 (d) An bi-annually annual election of members of the board

17shall be held within 30 days prior or subsequent to the 
18beginning of the each odd numbered calendar fiscal year, and 
19the board shall certify
the results to the Secretary of State.

20 (e) The board shall promulgate rules of procedure for the

21election of its members and the conduct of its meetings and 
22shall elect
a Chairman and a Vice-Chairman and such other 
23officers as it deems
appropriate. The board shall meet at 
24least once every 3
months, and in addition thereto as directed 
25by the Chairman, or upon the special
call of any 5 members of 
26the board, in writing, sent to the
Chairman, designating the 
 
 
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1time and place of the meeting.

2 (f) Five members of the board shall constitute
a quorum 
3for the purpose of transacting business.

4 (g) Members of the board shall serve without compensation, 
5but
shall be reimbursed for necessary expenses incurred in the 
6performance
of their duties.

7 (h) A position shall be vacated by either a member's 
8resignation,
removal or inability to serve as State's 
9Attorney.

10 (i) Vacancies on the board of elected members shall be 
11filled
within 90 days of the occurrence of the vacancy by a 
12special election
held by the State's Attorneys in the district 
13where the vacancy
occurred. Vacancies on the board of the 
14appointed member shall be
filled within 90 days of the 
15occurrence of the vacancy by a special
election by the 
16members. In the case of a special election, the tabulation and 
17certification of the results may be conducted at any regularly 
18scheduled quarterly or special meeting called for that 
19purpose. A member elected or appointed to fill
such position 
20shall serve for the unexpired term of the member whom he
is 
21succeeding. Any member may be re-elected or re-appointed for

22additional terms.

23(Source: P.A. 99-208, eff. 7-30-15.)


24 (725 ILCS 210/4.12)
25 Sec. 4.12. Best Practices Protocol Committee. The Board 
 
 
10200SB2017ham002- 568 -LRB102 16155 JWD 27453 a


1may shall establish a Best Practices Protocol Committee which 
2may shall evaluate and recommend a Best Practices Protocol on 
3specific issues related to the implementation of the criminal 
4justice system investigation and prosecution of serious 
5criminal offenses. The Best Practices Committee may shall 
6review the causes of wrongful convictions and make 
7recommendations to improve and enhance public safety, with due 
8consideration for the rights of the accused and the rights of 
9crime victims. The Best Practices Protocol Committee shall:
10  (1) Propose enhanced procedures relevant to the 
11 investigation and prosecution of criminal offenses. 
12  (2) Collaborate with law enforcement partners in the 
13 development of enhanced procedures. 
14  (3) Review public and private sector reports dealing 
15 with reduction of wrongful convictions. 
16  (4) Identify and assess innovations to the criminal 
17 justice system. 
18  (5) Examine scientific studies concerning new 
19 procedures. 
20  (6) Create training programs for prosecutors and 
21 police on the best practice protocols developed by the 
22 Committee in collaboration with law enforcement. 
23  (7) Review specific proposals submitted by the General 
24 Assembly by way of resolution and report back its findings 
25 and recommendations in a timely manner. 

26(Source: P.A. 98-938, eff. 8-15-14.)




 
 
10200SB2017ham002- 569 -LRB102 16155 JWD 27453 a


1 (725 ILCS 210/9) (from Ch. 14, par. 209)



2 Sec. 9. 
There is created a special fund in the State 
3Treasury designated
as the State's Attorneys Appellate 
4Prosecutor's County
Fund which is to be held in trust for this 
5purpose. It shall be funded from contributions collected from 
6the counties in
the program, other than moneys received from 
7the counties for the programs
and publications authorized by 
8Section 4.10 of this Act. The contributions
shall be based on 
9proportional pro rated shares as determined by the board based

10on the populations of the participating counties and their 
11level of participation. This
fund is to be used exclusively 
12for the expenses of the Office.

13(Source: P.A. 84-1062.)





14 (725 ILCS 210/9.01) (from Ch. 14, par. 209.01)



15 Sec. 9.01. 
The For State fiscal years beginning on or 
16after July 1, 2017, the General Assembly shall appropriate 
17money for the expenses
of the Office, other than the expenses 
18of the Office incident
to the programs and publications 
19authorized by Section 4.10 of this Act,
from such Funds and in 
20such amounts as it may determine except for employees in the 
21collective bargaining unit, for which all personal services 
22expenses shall be paid from the General Revenue Fund.

23(Source: P.A. 101-10, eff. 6-5-19.)


 
 
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1 Section 20-80. The Workers' Compensation Act is amended by 
2changing Sections 13 and 14 as follows:



3 (820 ILCS 305/13) (from Ch. 48, par. 138.13)



4 Sec. 13. There is created an Illinois Workers' 
5Compensation Commission consisting of 10
members to be 
6appointed by the Governor, by and with the consent of the

7Senate, 3 of whom shall be representative citizens of the

8employing class operating under this Act and 3 of whom shall
be 
9from a labor organization recognized under the National Labor 
10Relations Act or an attorney who has represented labor 
11organizations or has represented employees in workers' 
12compensation cases, and 4 of whom shall be representative 
13citizens not identified
with either the employing or employee 
14classes. Not more than 6 members
of the Commission shall be of 
15the same political party.

16 One of the
members not identified with either the 
17employing or employee classes shall
be designated by the 
18Governor as Chairman. The Chairman shall be the chief

19administrative and executive officer of the Commission; and he 
20or she shall
have general supervisory authority over all 
21personnel of the Commission,
including arbitrators and 
22Commissioners, and the final authority in all
administrative 
23matters relating to the Commissioners, including but not

24limited to the assignment and distribution of cases and 
25assignment of
Commissioners to the panels, except in the 
 
 
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1promulgation of procedural rules
and orders under Section 16 
2and in the determination of cases under this Act.

3 Notwithstanding the general supervisory authority of the 
4Chairman, each
Commissioner, except those assigned to the 
5temporary panel, shall have the
authority to hire and 
6supervise 2 staff attorneys each. Such staff attorneys
shall 
7report directly to the individual Commissioner.

8 A formal training program for newly-appointed 
9Commissioners shall be
implemented. The training program shall 
10include the following:

11  (a) substantive and procedural aspects of the office 
12 of Commissioner;

13  (b) current issues in workers' compensation law and 
14 practice;

15  (c) medical lectures by specialists in areas such as 
16 orthopedics,
ophthalmology, psychiatry, rehabilitation 
17 counseling;

18  (d) orientation to each operational unit of the 
19 Illinois Workers' Compensation Commission;

20  (e) observation of experienced arbitrators and 
21 Commissioners conducting
hearings of cases, combined with 
22 the opportunity to discuss evidence
presented and rulings 
23 made;

24  (f) the use of hypothetical cases requiring the 
25 newly-appointed
Commissioner to issue judgments as a means 
26 to evaluating knowledge and
writing ability;

 
 
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1  (g) writing skills;

2  (h) professional and ethical standards pursuant to 
3 Section 1.1 of this Act;
4  (i) detection of workers' compensation fraud and 
5 reporting obligations of Commission employees and 
6 appointees;
7  (j) standards of evidence-based medical treatment and 
8 best practices for measuring and improving quality and 
9 health care outcomes in the workers' compensation system, 
10 including but not limited to the use of the American 
11 Medical Association's "Guides to the Evaluation of 
12 Permanent Impairment" and the practice of utilization 
13 review; and 
14  (k) substantive and procedural aspects of coal 
15 workers' pneumoconiosis (black lung) cases. 
16 A formal and ongoing professional development program 
17including, but not
limited to, the above-noted areas shall be 
18implemented to keep
Commissioners informed of recent 
19developments and issues and to assist them
in maintaining and 
20enhancing their professional competence. Each Commissioner 
21shall complete 20 hours of training in the above-noted areas 
22during every 2 years such Commissioner shall remain in office.

23 The Commissioner candidates, other than the Chairman, must 
24meet one of
the following qualifications: (a) licensed to 
25practice law in the State of
Illinois; or (b) served as an 
26arbitrator at the Illinois Workers' Compensation
Commission 
 
 
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1for at least 3 years; or (c) has at least 4 years of

2professional labor relations experience. The Chairman 
3candidate must have
public or private sector management and 
4budget experience, as determined
by the Governor.

5 Each Commissioner shall devote full time to his duties and 
6any
Commissioner who is an attorney-at-law shall not engage in 
7the practice
of law, nor shall any Commissioner hold any other 
8office or position of
profit under the United States or this 
9State or any municipal
corporation or political subdivision of 
10this State, nor engage in any other
business, employment, or 
11vocation.

12 The term of office of each member of the Commission 
13holding office on
the effective date of this amendatory Act of 
141989 is abolished, but
the incumbents shall continue to 
15exercise all of the powers and be subject
to all of the duties 
16of Commissioners until their respective successors are

17appointed and qualified.

18 The Illinois Workers' Compensation Commission shall 
19administer this Act.

20 In the promulgation of procedural rules, the determination 
21of cases heard en banc, and other matters determined by the 
22full Commission, the Chairman's vote shall break a tie in the 
23event of a tie vote.

24 The members shall be appointed by the Governor, with the 
25advice and
consent of the Senate, as follows:

26  (a) After the effective date of this amendatory Act of 
 
 
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1 1989, 3
members, at least one of
each political party, and 
2 one of whom shall be a representative citizen
of the 
3 employing class operating under this Act, one of whom 
4 shall be
a representative citizen of the class of 
5 employees covered under this
Act, and one of whom shall be 
6 a representative citizen not identified
with either the 
7 employing or employee classes, shall be appointed
to hold 
8 office until the third Monday in January of 1993, and 
9 until their
successors are appointed and qualified, and 4 
10 members, one of whom shall be
a representative citizen of 
11 the employing class operating under this Act,
one of whom 
12 shall be a representative citizen of the class of 
13 employees
covered in this Act, and two of whom shall be 
14 representative citizens not
identified with either the 
15 employing or employee classes, one of whom shall
be 
16 designated by the Governor as Chairman (at least one of 
17 each of the two
major political parties) shall be 
18 appointed to hold office until the third
Monday of January 
19 in 1991, and until their successors are appointed and

20 qualified.

21  (a-5) Notwithstanding any other provision of this 
22 Section,
the term of each member of the Commission
who was 
23 appointed by the Governor and is in office on June 30, 2003 
24 shall
terminate at the close of business on that date or 
25 when all of the successor
members to be appointed pursuant 
26 to this amendatory Act of the 93rd General
Assembly have 
 
 
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1 been appointed by the Governor, whichever occurs later. As 
2 soon
as possible, the Governor shall appoint persons to 
3 fill the vacancies created
by this amendatory Act. Of the 
4 initial commissioners appointed pursuant to
this 
5 amendatory Act of the 93rd General Assembly, 3 shall be 
6 appointed for
terms ending on the third Monday in January, 
7 2005, and 4 shall be appointed
for terms ending on the 
8 third Monday in January, 2007.

9  (a-10) After the effective date of this amendatory Act 
10 of the 94th General Assembly, the Commission shall be 
11 increased to 10 members. As soon as possible after the 
12 effective date of this amendatory Act of the 94th General 
13 Assembly, the Governor shall appoint, by and with the 
14 consent of the
Senate, the 3 members added to the 
15 Commission under this amendatory Act of the 94th General 
16 Assembly, one of whom shall be a representative citizen of 
17 the employing class operating under this Act, one of whom 
18 shall be a representative of the class of employees 
19 covered under this Act, and one of whom shall be a 
20 representative citizen not identified with either the 
21 employing or employee classes. Of the members appointed 
22 under this amendatory Act of the 94th General Assembly, 
23 one shall be appointed for a term ending on the third 
24 Monday in January, 2007, and 2 shall be appointed for 
25 terms ending on the third Monday in January, 2009, and 
26 until their successors are appointed and qualified.

 
 
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1  (b) Members shall thereafter be appointed to hold 
2 office for terms of 4
years from the third Monday in 
3 January of the year of their appointment,
and until their 
4 successors are appointed and qualified. All such

5 appointments shall be made so that the composition of the 
6 Commission is in
accordance with the provisions of the 
7 first paragraph of this Section.

8 Each Commissioner shall receive an annual salary equal to 
970% of that of a Circuit Court Judge in the Judicial Circuit 
10constituted by the First Judicial District under the Salaries 
11Act; the Chairman shall receive an annual salary of 5% more 
12than the other Commissioners. 
13 The Chairman shall receive an annual salary of $42,500, or

14a salary set by the Compensation Review Board, whichever is 
15greater,
and each other member shall receive an annual salary 
16of $38,000, or a
salary set by the Compensation Review Board, 
17whichever is greater.

18 In case of a vacancy in the office of a Commissioner during 
19the
recess of the Senate, the Governor shall make a temporary 
20appointment
until the next meeting of the Senate, when he 
21shall nominate some person
to fill such office. Any person so 
22nominated who is confirmed by the
Senate shall hold office 
23during the remainder of the term and until his
successor is 
24appointed and qualified.

25 The Illinois Workers' Compensation Commission created by 
26this amendatory Act of 1989
shall succeed to all the rights, 
 
 
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1powers, duties, obligations, records
and other property and 
2employees of the Industrial Commission which it
replaces as 
3modified by this amendatory Act of 1989 and all applications

4and reports to actions and proceedings of such prior 
5Industrial Commission
shall be considered as applications and 
6reports to actions and proceedings
of the Illinois Workers' 
7Compensation Commission created by this amendatory Act of 
81989.

9 Notwithstanding any other provision of this Act, in the 
10event the
Chairman shall make a finding that a member is or 
11will be unavailable to
fulfill the responsibilities of his or 
12her office, the Chairman shall
advise the Governor and the 
13member in writing and shall designate a
certified arbitrator 
14to serve as acting Commissioner. The certified
arbitrator 
15shall act as a Commissioner until the member resumes the 
16duties
of his or her office or until a new member is appointed 
17by the Governor, by
and with the consent of the Senate, if a 
18vacancy occurs in the office of
the Commissioner, but in no 
19event shall a certified arbitrator serve in the
capacity of 
20Commissioner for more than 6 months from the date of

21appointment by the Chairman. A finding by the Chairman that a 
22member is or
will be unavailable to fulfill the 
23responsibilities of his or her office
shall be based upon 
24notice to the Chairman by a member that he or she will
be 
25unavailable or facts and circumstances made known to the 
26Chairman which
lead him to reasonably find that a member is 
 
 
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1unavailable to fulfill the
responsibilities of his or her 
2office. The designation of a certified
arbitrator to act as a 
3Commissioner shall be considered representative of
citizens 
4not identified with either the employing or employee classes 
5and
the arbitrator shall serve regardless of his or her 
6political affiliation.
A certified arbitrator who serves as an 
7acting Commissioner shall have all
the rights and powers of a 
8Commissioner, including salary.

9 Notwithstanding any other provision of this Act, the 
10Governor shall appoint
a special panel of Commissioners 
11comprised of 3 members who shall be chosen
by the Governor, by 
12and with the consent of the Senate, from among the
current 
13ranks of certified arbitrators. Three members shall hold 
14office
until the Commission in consultation with the Governor 
15determines that the
caseload on review has been reduced 
16sufficiently to allow cases to proceed
in a timely manner or 
17for a term of 18 months from the effective date of
their 
18appointment by the Governor, whichever shall be earlier. The 3

19members shall be considered representative of citizens not 
20identified with
either the employing or employee classes and 
21shall serve regardless of
political affiliation. Each of the 3 
22members shall have only such rights
and powers of a 
23Commissioner necessary to dispose of those cases assigned
to 
24the special panel. Each of the 3 members appointed to the 
25special panel
shall receive the same salary as other 
26Commissioners for the duration of
the panel.

 
 
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1 The Commission may have an Executive Director; if so, the 
2Executive
Director shall be appointed by the Governor with the 
3advice and consent of the
Senate. The salary and duties of the 
4Executive Director shall be fixed by the
Commission.

5 On the effective date of this amendatory Act of
the 93rd 
6General Assembly, the name of the Industrial Commission is 
7changed to the Illinois Workers' Compensation Commission. 
8References in any law, appropriation, rule, form, or other

9document: (i) to the Industrial Commission
are deemed, in 
10appropriate contexts, to be references to the Illinois 
11Workers' Compensation Commission for all purposes; (ii) to the 
12Industrial Commission Operations Fund
are deemed, in 
13appropriate contexts, to be references to the Illinois 
14Workers' Compensation Commission Operations Fund for all 
15purposes; (iii) to the Industrial Commission Operations Fund 
16Fee are deemed, in appropriate contexts, to be
references to 
17the Illinois Workers' Compensation Commission Operations Fund 
18Fee for all
purposes; and (iv) to the Industrial Commission 
19Operations Fund Surcharge are deemed, in appropriate contexts, 
20to be
references to the Illinois Workers' Compensation 
21Commission Operations Fund Surcharge for all
purposes.
22(Source: P.A. 101-384, eff. 1-1-20.)





23 (820 ILCS 305/14) (from Ch. 48, par. 138.14)



24 Sec. 14. The Commission shall appoint a secretary, an 
25assistant
secretary, and arbitrators and shall employ such

 
 
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1assistants and clerical help as may be necessary. Arbitrators 
2shall be appointed pursuant to this Section, notwithstanding 
3any provision of the Personnel Code. 

4 Each arbitrator appointed after June 28, 2011 shall be 
5required
to demonstrate in writing his or
her knowledge of and 
6expertise in the law of and judicial processes of
the Workers' 
7Compensation Act and the Workers' Occupational Diseases Act.

8 A formal training program for newly-hired arbitrators 
9shall be
implemented. The training program shall include the 
10following:

11  (a) substantive and procedural aspects of the 
12 arbitrator position;

13  (b) current issues in workers' compensation law and 
14 practice;

15  (c) medical lectures by specialists in areas such as 
16 orthopedics,
ophthalmology, psychiatry, rehabilitation 
17 counseling;

18  (d) orientation to each operational unit of the 
19 Illinois Workers' Compensation Commission;

20  (e) observation of experienced arbitrators conducting 
21 hearings of cases,
combined with the opportunity to 
22 discuss evidence presented and rulings made;

23  (f) the use of hypothetical cases requiring the 
24 trainee to issue
judgments as a means to evaluating 
25 knowledge and writing ability;

26  (g) writing skills;

 
 
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1  (h) professional and ethical standards pursuant to 
2 Section 1.1 of this Act;
3  (i) detection of workers' compensation fraud and 
4 reporting obligations of Commission employees and 
5 appointees;
6  (j) standards of evidence-based medical treatment and 
7 best practices for measuring and improving quality and 
8 health care outcomes in the workers' compensation system, 
9 including but not limited to the use of the American 
10 Medical Association's "Guides to the Evaluation of 
11 Permanent Impairment" and the practice of utilization 
12 review; and 
13  (k) substantive and procedural aspects of coal 
14 workers' pneumoconiosis (black lung) cases. 
15 A formal and ongoing professional development program 
16including, but not
limited to, the above-noted areas shall be 
17implemented to keep arbitrators
informed of recent 
18developments and issues and to assist them in
maintaining and 
19enhancing their professional competence. Each arbitrator shall 
20complete 20 hours of training in the above-noted areas during 
21every 2 years such arbitrator shall remain in office. 

22 Each
arbitrator shall devote full time to his or her 
23duties and shall serve when
assigned as
an acting Commissioner 
24when a Commissioner is unavailable in accordance
with the 
25provisions of Section 13 of this Act. Any
arbitrator who is an 
26attorney-at-law shall not engage in the practice of
law, nor 
 
 
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1shall any arbitrator hold any other office or position of

2profit under the United States or this State or any municipal

3corporation or political subdivision of this State.

4Notwithstanding any other provision of this Act to the 
5contrary, an arbitrator
who serves as an acting Commissioner 
6in accordance with the provisions of
Section 13 of this Act 
7shall continue to serve in the capacity of Commissioner
until 
8a decision is reached in every case heard by that arbitrator 
9while
serving as an acting Commissioner.

10 Notwithstanding any other provision of this Section, the 
11term of all arbitrators serving on June 28, 2011 (the 
12effective date of Public Act 97-18), including any arbitrators 
13on administrative leave, shall terminate at the close of 
14business on July 1, 2011, but the incumbents shall continue to 
15exercise all of their duties until they are reappointed or 
16their successors are appointed. 
17 On and after June 28, 2011 (the effective date of Public 
18Act 97-18), arbitrators shall be appointed to 3-year terms as 
19follows:
20  (1) All appointments shall be made by the Governor 
21 with the advice and consent of the Senate.
22  (2) For their initial appointments, 12 arbitrators 
23 shall be appointed to terms expiring July 1, 2012; 12 
24 arbitrators shall be appointed to terms expiring July 1, 
25 2013; and all additional arbitrators shall be appointed to 
26 terms expiring July 1, 2014. Thereafter, all arbitrators 
 
 
10200SB2017ham002- 583 -LRB102 16155 JWD 27453 a


1 shall be appointed to 3-year terms. 
2 Upon the expiration of a term, the Chairman shall evaluate 
3the performance of the arbitrator and may recommend to the 
4Governor that he or she be reappointed to a second or 
5subsequent term by the Governor with the advice and consent of 
6the Senate. 
7 Each arbitrator appointed on or after June 28, 2011 (the 
8effective date of Public Act 97-18) and who has not previously 
9served as an arbitrator for the Commission shall be required 
10to be authorized to practice law in this State by the Supreme 
11Court, and to maintain this authorization throughout his or 
12her term of employment. 

13 The performance of all arbitrators shall be reviewed by 
14the Chairman on
an annual basis. The Chairman shall allow 
15input from the Commissioners in
all such reviews.

16 The Commission shall assign no fewer than 3 arbitrators to 
17each hearing site. The Commission shall establish a procedure 
18to ensure that the arbitrators assigned to each hearing site 
19are assigned cases on a random basis. No arbitrator shall hear 
20cases in any county, other than Cook County, for more than 2 
21years in each 3-year term. 
22 The Secretary and each arbitrator shall receive a per 
23annum salary of
5% $4,000 less than the per annum salary of 
24members of The
Illinois Workers' Compensation Commission as

25provided in Section 13 of this Act, payable in equal monthly 
26installments.

 
 
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1 The members of the Commission, Arbitrators and other 
2employees whose
duties require them to travel, shall have 
3reimbursed to them their
actual traveling expenses and 
4disbursements made or incurred by them in
the discharge of 
5their official duties while away from their place of
residence 
6in the performance of their duties.

7 The Commission shall provide itself with a seal for the

8authentication of its orders, awards and proceedings upon 
9which shall be
inscribed the name of the Commission and the 
10words "Illinois--Seal".

11 The Secretary or Assistant Secretary, under the direction 
12of the
Commission, shall have charge and custody of the seal of 
13the Commission
and also have charge and custody of all 
14records, files, orders,
proceedings, decisions, awards and 
15other documents on file with the
Commission. He shall furnish 
16certified copies, under the seal of the
Commission, of any 
17such records, files, orders, proceedings, decisions,
awards 
18and other documents on file with the Commission as may be

19required. Certified copies so furnished by the Secretary or 
20Assistant
Secretary shall be received in evidence before the 
21Commission or any
Arbitrator thereof, and in all courts, 
22provided that the original of
such certified copy is otherwise 
23competent and admissible in evidence.
The Secretary or 
24Assistant Secretary shall perform such other duties as
may be 
25prescribed from time to time by the Commission.

26(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)


 
 
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1
ARTICLE 25.  HORSE RACING PURSE EQUITY FUND


2 Section 25-5. The State Finance Act is amended by adding 
3Sections 5.941 and 6z-129 as follows:

4 (30 ILCS 105/5.941 new)
5 Sec. 5.941. The Horse Racing Purse Equity Fund.

6 (30 ILCS 105/6z-129 new)
7 Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60 
8calendar days of funds being deposited in the Horse Racing 
9Purse Equity Fund, the Department of Agriculture shall make 
10grants, the division of which shall be divided based upon the 
11annual agreement of all legally recognized horsemen's 
12associations for the sole purpose of augmenting purses. For 
13purposes of this Section, a legally recognized horsemen 
14association is that horsemen association representing the 
15largest number of owners, trainers, jockeys or Standardbred 
16drivers who race horses at an Illinois organizational licensee 
17and that enter into agreements with Illinois organization 
18licenses to govern the racing meet and that also provide 
19required consents pursuant to the Illinois Horse Racing Act of 
201975.

21 Section 25-10. The Illinois Horse Racing Act of 1975 is 
 
 
10200SB2017ham002- 586 -LRB102 16155 JWD 27453 a


1amended by changing Section 28.1 as follows:




2 (230 ILCS 5/28.1)



3 Sec. 28.1. Payments. 

4 (a) Beginning on January 1, 2000, moneys collected by the 
5Department of
Revenue and the Racing Board pursuant to Section 
626 or Section 27
of this Act shall be deposited into the Horse 
7Racing Fund, which is hereby
created as a special fund in the 
8State Treasury.

9 (b) Appropriations, as approved by the General
Assembly, 
10may be made from
the Horse Racing Fund to the Board to pay the

11salaries of the Board members, secretary, stewards,
directors 
12of mutuels, veterinarians, representatives, accountants,

13clerks, stenographers, inspectors and other employees of the 
14Board, and
all expenses of the Board incident to the 
15administration of this Act,
including, but not limited to, all 
16expenses and salaries incident to the
taking of saliva and 
17urine samples in accordance with the rules and
regulations of 
18the Board.

19 (c) (Blank).

20 (d) Beginning January 1, 2000, payments to all programs in 
21existence on the
effective date of this amendatory Act of 1999 
22that are identified in Sections
26(c), 26(f), 26(h)(11)(C), 
23and 28, subsections (a), (b), (c), (d), (e), (f),
(g), and (h) 
24of Section 30, and subsections (a), (b), (c), (d), (e), (f), 
25(g),
and (h) of Section 31 shall be made from the General 
 
 
10200SB2017ham002- 587 -LRB102 16155 JWD 27453 a


1Revenue Fund at the
funding levels determined by amounts paid 
2under this Act in calendar year
1998. Beginning on the 
3effective date of this amendatory Act of the 93rd General 
4Assembly, payments to the Peoria Park District shall be made 
5from the General Revenue Fund at the funding level determined 
6by amounts paid to that park district for museum purposes 
7under this Act in calendar year 1994.

8 If an inter-track wagering location licensee's facility 
9changes its location, then the payments associated with that 
10facility under this subsection (d) for museum purposes shall 
11be paid to the park district in the area where the facility 
12relocates, and the payments shall be used for museum purposes. 
13If the facility does not relocate to a park district, then the 
14payments shall be paid to the taxing district that is 
15responsible for park or museum expenditures. 
16 (e) Beginning July 1, 2006, the payment authorized under 
17subsection (d) to museums and aquariums located in park 
18districts of over 500,000 population shall be paid to museums, 
19aquariums, and zoos in amounts determined by Museums in the 
20Park, an association of museums, aquariums, and zoos located 
21on Chicago Park District property.

22 (f) Beginning July 1, 2007, the Children's Discovery 
23Museum in Normal, Illinois shall receive payments from the 
24General Revenue Fund at the funding level determined by the 
25amounts paid to the Miller Park Zoo in Bloomington, Illinois 
26under this Section in calendar year 2006.
 
 
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1 (g) On August 31, 2021, after subtracting all lapse period 
2spending from the June 30 balance of the prior fiscal year, the 
3Comptroller shall transfer to the Horse Racing Purse Equity 
4Fund 50% of the balance within the Horse Racing Fund.

5(Source: P.A. 98-624, eff. 1-29-14.)


6
ARTICLE 30.  REVENUE


7 Section 30-5. The Illinois Income Tax Act is amended by 
8changing Sections 203, 207, 214, 220, 221, and 222 as follows:

9 (35 ILCS 5/203) (from Ch. 120, par. 2-203)
10 Sec. 203. Base income defined. 
11 (a) Individuals.
12  (1) In general. In the case of an individual, base 
13 income means an
amount equal to the taxpayer's adjusted 
14 gross income for the taxable
year as modified by paragraph 
15 (2).
16  (2) Modifications. The adjusted gross income referred 
17 to in
paragraph (1) shall be modified by adding thereto 
18 the sum of the
following amounts:
19   (A) An amount equal to all amounts paid or accrued 
20 to the taxpayer
as interest or dividends during the 
21 taxable year to the extent excluded
from gross income 
22 in the computation of adjusted gross income, except 
23 stock
dividends of qualified public utilities 
 
 
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1 described in Section 305(e) of the
Internal Revenue 
2 Code;
3   (B) An amount equal to the amount of tax imposed by 
4 this Act to the
extent deducted from gross income in 
5 the computation of adjusted gross
income for the 
6 taxable year;
7   (C) An amount equal to the amount received during 
8 the taxable year
as a recovery or refund of real 
9 property taxes paid with respect to the
taxpayer's 
10 principal residence under the Revenue Act of
1939 and 
11 for which a deduction was previously taken under 
12 subparagraph (L) of
this paragraph (2) prior to July 
13 1, 1991, the retrospective application date of
Article 
14 4 of Public Act 87-17. In the case of multi-unit or 
15 multi-use
structures and farm dwellings, the taxes on 
16 the taxpayer's principal residence
shall be that 
17 portion of the total taxes for the entire property 
18 which is
attributable to such principal residence;
19   (D) An amount equal to the amount of the capital 
20 gain deduction
allowable under the Internal Revenue 
21 Code, to the extent deducted from gross
income in the 
22 computation of adjusted gross income;
23   (D-5) An amount, to the extent not included in 
24 adjusted gross income,
equal to the amount of money 
25 withdrawn by the taxpayer in the taxable year from
a 
26 medical care savings account and the interest earned 
 
 
10200SB2017ham002- 590 -LRB102 16155 JWD 27453 a


1 on the account in the
taxable year of a withdrawal 
2 pursuant to subsection (b) of Section 20 of the

3 Medical Care Savings Account Act or subsection (b) of 
4 Section 20 of the
Medical Care Savings Account Act of 
5 2000;
6   (D-10) For taxable years ending after December 31, 
7 1997, an
amount equal to any eligible remediation 
8 costs that the individual
deducted in computing 
9 adjusted gross income and for which the
individual 
10 claims a credit under subsection (l) of Section 201;
11   (D-15) For taxable years 2001 and thereafter, an 
12 amount equal to the
bonus depreciation deduction taken 
13 on the taxpayer's federal income tax return for the 
14 taxable
year under subsection (k) of Section 168 of 
15 the Internal Revenue Code;
16   (D-16) If the taxpayer sells, transfers, abandons, 
17 or otherwise disposes of property for which the 
18 taxpayer was required in any taxable year to
make an 
19 addition modification under subparagraph (D-15), then 
20 an amount equal
to the aggregate amount of the 
21 deductions taken in all taxable
years under 
22 subparagraph (Z) with respect to that property.
23   If the taxpayer continues to own property through 
24 the last day of the last tax year for which a 
25 subtraction is allowed with respect to that property 
26 under subparagraph (Z) the taxpayer may claim a 
 
 
10200SB2017ham002- 591 -LRB102 16155 JWD 27453 a


1 depreciation deduction for federal income tax purposes 
2 and for which the taxpayer was allowed in any taxable 
3 year to make a subtraction modification under 
4 subparagraph (Z), then an amount equal to that 
5 subtraction modification.

6   The taxpayer is required to make the addition 
7 modification under this
subparagraph
only once with 
8 respect to any one piece of property;
9   (D-17) An amount equal to the amount otherwise 
10 allowed as a deduction in computing base income for 
11 interest paid, accrued, or incurred, directly or 
12 indirectly, (i) for taxable years ending on or after 
13 December 31, 2004, to a foreign person who would be a 
14 member of the same unitary business group but for the 
15 fact that foreign person's business activity outside 
16 the United States is 80% or more of the foreign 
17 person's total business activity and (ii) for taxable 
18 years ending on or after December 31, 2008, to a person 
19 who would be a member of the same unitary business 
20 group but for the fact that the person is prohibited 
21 under Section 1501(a)(27) from being included in the 
22 unitary business group because he or she is ordinarily 
23 required to apportion business income under different 
24 subsections of Section 304. The addition modification 
25 required by this subparagraph shall be reduced to the 
26 extent that dividends were included in base income of 
 
 
10200SB2017ham002- 592 -LRB102 16155 JWD 27453 a


1 the unitary group for the same taxable year and 
2 received by the taxpayer or by a member of the 
3 taxpayer's unitary business group (including amounts 
4 included in gross income under Sections 951 through 
5 964 of the Internal Revenue Code and amounts included 
6 in gross income under Section 78 of the Internal 
7 Revenue Code) with respect to the stock of the same 
8 person to whom the interest was paid, accrued, or 
9 incurred.
10   This paragraph shall not apply to the following:

11    (i) an item of interest paid, accrued, or 
12 incurred, directly or indirectly, to a person who 
13 is subject in a foreign country or state, other 
14 than a state which requires mandatory unitary 
15 reporting, to a tax on or measured by net income 
16 with respect to such interest; or
17    (ii) an item of interest paid, accrued, or 
18 incurred, directly or indirectly, to a person if 
19 the taxpayer can establish, based on a 
20 preponderance of the evidence, both of the 
21 following:
22     (a) the person, during the same taxable 
23 year, paid, accrued, or incurred, the interest 
24 to a person that is not a related member, and
25     (b) the transaction giving rise to the 
26 interest expense between the taxpayer and the 
 
 
10200SB2017ham002- 593 -LRB102 16155 JWD 27453 a


1 person did not have as a principal purpose the 
2 avoidance of Illinois income tax, and is paid 
3 pursuant to a contract or agreement that 
4 reflects an arm's-length interest rate and 
5 terms; or

6    (iii) the taxpayer can establish, based on 
7 clear and convincing evidence, that the interest 
8 paid, accrued, or incurred relates to a contract 
9 or agreement entered into at arm's-length rates 
10 and terms and the principal purpose for the 
11 payment is not federal or Illinois tax avoidance; 
12 or

13    (iv) an item of interest paid, accrued, or 
14 incurred, directly or indirectly, to a person if 
15 the taxpayer establishes by clear and convincing 
16 evidence that the adjustments are unreasonable; or 
17 if the taxpayer and the Director agree in writing 
18 to the application or use of an alternative method 
19 of apportionment under Section 304(f).

20    Nothing in this subsection shall preclude the 
21 Director from making any other adjustment 
22 otherwise allowed under Section 404 of this Act 
23 for any tax year beginning after the effective 
24 date of this amendment provided such adjustment is 
25 made pursuant to regulation adopted by the 
26 Department and such regulations provide methods 
 
 
10200SB2017ham002- 594 -LRB102 16155 JWD 27453 a


1 and standards by which the Department will utilize 
2 its authority under Section 404 of this Act;

3   (D-18) An amount equal to the amount of intangible 
4 expenses and costs otherwise allowed as a deduction in 
5 computing base income, and that were paid, accrued, or 
6 incurred, directly or indirectly, (i) for taxable 
7 years ending on or after December 31, 2004, to a 
8 foreign person who would be a member of the same 
9 unitary business group but for the fact that the 
10 foreign person's business activity outside the United 
11 States is 80% or more of that person's total business 
12 activity and (ii) for taxable years ending on or after 
13 December 31, 2008, to a person who would be a member of 
14 the same unitary business group but for the fact that 
15 the person is prohibited under Section 1501(a)(27) 
16 from being included in the unitary business group 
17 because he or she is ordinarily required to apportion 
18 business income under different subsections of Section 
19 304. The addition modification required by this 
20 subparagraph shall be reduced to the extent that 
21 dividends were included in base income of the unitary 
22 group for the same taxable year and received by the 
23 taxpayer or by a member of the taxpayer's unitary 
24 business group (including amounts included in gross 
25 income under Sections 951 through 964 of the Internal 
26 Revenue Code and amounts included in gross income 
 
 
10200SB2017ham002- 595 -LRB102 16155 JWD 27453 a


1 under Section 78 of the Internal Revenue Code) with 
2 respect to the stock of the same person to whom the 
3 intangible expenses and costs were directly or 
4 indirectly paid, incurred, or accrued. The preceding 
5 sentence does not apply to the extent that the same 
6 dividends caused a reduction to the addition 
7 modification required under Section 203(a)(2)(D-17) of 
8 this Act. As used in this subparagraph, the term 
9 "intangible expenses and costs" includes (1) expenses, 
10 losses, and costs for, or related to, the direct or 
11 indirect acquisition, use, maintenance or management, 
12 ownership, sale, exchange, or any other disposition of 
13 intangible property; (2) losses incurred, directly or 
14 indirectly, from factoring transactions or discounting 
15 transactions; (3) royalty, patent, technical, and 
16 copyright fees; (4) licensing fees; and (5) other 
17 similar expenses and costs.
For purposes of this 
18 subparagraph, "intangible property" includes patents, 
19 patent applications, trade names, trademarks, service 
20 marks, copyrights, mask works, trade secrets, and 
21 similar types of intangible assets.
22   This paragraph shall not apply to the following:
23    (i) any item of intangible expenses or costs 
24 paid, accrued, or incurred, directly or 
25 indirectly, from a transaction with a person who 
26 is subject in a foreign country or state, other 
 
 
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1 than a state which requires mandatory unitary 
2 reporting, to a tax on or measured by net income 
3 with respect to such item; or
4    (ii) any item of intangible expense or cost 
5 paid, accrued, or incurred, directly or 
6 indirectly, if the taxpayer can establish, based 
7 on a preponderance of the evidence, both of the 
8 following:
9     (a) the person during the same taxable 
10 year paid, accrued, or incurred, the 
11 intangible expense or cost to a person that is 
12 not a related member, and
13     (b) the transaction giving rise to the 
14 intangible expense or cost between the 
15 taxpayer and the person did not have as a 
16 principal purpose the avoidance of Illinois 
17 income tax, and is paid pursuant to a contract 
18 or agreement that reflects arm's-length terms; 
19 or
20    (iii) any item of intangible expense or cost 
21 paid, accrued, or incurred, directly or 
22 indirectly, from a transaction with a person if 
23 the taxpayer establishes by clear and convincing 
24 evidence, that the adjustments are unreasonable; 
25 or if the taxpayer and the Director agree in 
26 writing to the application or use of an 
 
 
10200SB2017ham002- 597 -LRB102 16155 JWD 27453 a


1 alternative method of apportionment under Section 
2 304(f);

3    Nothing in this subsection shall preclude the 
4 Director from making any other adjustment 
5 otherwise allowed under Section 404 of this Act 
6 for any tax year beginning after the effective 
7 date of this amendment provided such adjustment is 
8 made pursuant to regulation adopted by the 
9 Department and such regulations provide methods 
10 and standards by which the Department will utilize 
11 its authority under Section 404 of this Act;

12   (D-19) For taxable years ending on or after 
13 December 31, 2008, an amount equal to the amount of 
14 insurance premium expenses and costs otherwise allowed 
15 as a deduction in computing base income, and that were 
16 paid, accrued, or incurred, directly or indirectly, to 
17 a person who would be a member of the same unitary 
18 business group but for the fact that the person is 
19 prohibited under Section 1501(a)(27) from being 
20 included in the unitary business group because he or 
21 she is ordinarily required to apportion business 
22 income under different subsections of Section 304. The 
23 addition modification required by this subparagraph 
24 shall be reduced to the extent that dividends were 
25 included in base income of the unitary group for the 
26 same taxable year and received by the taxpayer or by a 
 
 
10200SB2017ham002- 598 -LRB102 16155 JWD 27453 a


1 member of the taxpayer's unitary business group 
2 (including amounts included in gross income under 
3 Sections 951 through 964 of the Internal Revenue Code 
4 and amounts included in gross income under Section 78 
5 of the Internal Revenue Code) with respect to the 
6 stock of the same person to whom the premiums and costs 
7 were directly or indirectly paid, incurred, or 
8 accrued. The preceding sentence does not apply to the 
9 extent that the same dividends caused a reduction to 
10 the addition modification required under Section 
11 203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this 
12 Act; .

13   (D-20) For taxable years beginning on or after 
14 January 1,
2002 and ending on or before December 31, 
15 2006, in
the
case of a distribution from a qualified 
16 tuition program under Section 529 of
the Internal 
17 Revenue Code, other than (i) a distribution from a 
18 College Savings
Pool created under Section 16.5 of the 
19 State Treasurer Act or (ii) a
distribution from the 
20 Illinois Prepaid Tuition Trust Fund, an amount equal 
21 to
the amount excluded from gross income under Section 
22 529(c)(3)(B). For taxable years beginning on or after 
23 January 1, 2007, in the case of a distribution from a 
24 qualified tuition program under Section 529 of the 
25 Internal Revenue Code, other than (i) a distribution 
26 from a College Savings Pool created under Section 16.5 
 
 
10200SB2017ham002- 599 -LRB102 16155 JWD 27453 a


1 of the State Treasurer Act, (ii) a distribution from 
2 the Illinois Prepaid Tuition Trust Fund, or (iii) a 
3 distribution from a qualified tuition program under 
4 Section 529 of the Internal Revenue Code that (I) 
5 adopts and determines that its offering materials 
6 comply with the College Savings Plans Network's 
7 disclosure principles and (II) has made reasonable 
8 efforts to inform in-state residents of the existence 
9 of in-state qualified tuition programs by informing 
10 Illinois residents directly and, where applicable, to 
11 inform financial intermediaries distributing the 
12 program to inform in-state residents of the existence 
13 of in-state qualified tuition programs at least 
14 annually, an amount equal to the amount excluded from 
15 gross income under Section 529(c)(3)(B).
16   For the purposes of this subparagraph (D-20), a 
17 qualified tuition program has made reasonable efforts 
18 if it makes disclosures (which may use the term 
19 "in-state program" or "in-state plan" and need not 
20 specifically refer to Illinois or its qualified 
21 programs by name) (i) directly to prospective 
22 participants in its offering materials or makes a 
23 public disclosure, such as a website posting; and (ii) 
24 where applicable, to intermediaries selling the 
25 out-of-state program in the same manner that the 
26 out-of-state program distributes its offering 
 
 
10200SB2017ham002- 600 -LRB102 16155 JWD 27453 a


1 materials;
2   (D-20.5) For taxable years beginning on or after 
3 January 1, 2018, in the case of a distribution from a 
4 qualified ABLE program under Section 529A of the 
5 Internal Revenue Code, other than a distribution from 
6 a qualified ABLE program created under Section 16.6 of 
7 the State Treasurer Act, an amount equal to the amount 
8 excluded from gross income under Section 529A(c)(1)(B) 
9 of the Internal Revenue Code; 
10   (D-21) For taxable years beginning on or after 
11 January 1, 2007, in the case of transfer of moneys from 
12 a qualified tuition program under Section 529 of the 
13 Internal Revenue Code that is administered by the 
14 State to an out-of-state program, an amount equal to 
15 the amount of moneys previously deducted from base 
16 income under subsection (a)(2)(Y) of this Section;
17   (D-21.5) For taxable years beginning on or after 
18 January 1, 2018, in the case of the transfer of moneys 
19 from a qualified tuition program under Section 529 or 
20 a qualified ABLE program under Section 529A of the 
21 Internal Revenue Code that is administered by this 
22 State to an ABLE account established under an 
23 out-of-state ABLE account program, an amount equal to 
24 the contribution component of the transferred amount 
25 that was previously deducted from base income under 
26 subsection (a)(2)(Y) or subsection (a)(2)(HH) of this 
 
 
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1 Section; 
2   (D-22) For taxable years beginning on or after 
3 January 1, 2009, and prior to January 1, 2018, in the 
4 case of a nonqualified withdrawal or refund of moneys 
5 from a qualified tuition program under Section 529 of 
6 the Internal Revenue Code administered by the State 
7 that is not used for qualified expenses at an eligible 
8 education institution, an amount equal to the 
9 contribution component of the nonqualified withdrawal 
10 or refund that was previously deducted from base 
11 income under subsection (a)(2)(y) of this Section, 
12 provided that the withdrawal or refund did not result 
13 from the beneficiary's death or disability. For 
14 taxable years beginning on or after January 1, 2018: 
15 (1) in the case of a nonqualified withdrawal or 
16 refund, as defined under Section
16.5 of the State 
17 Treasurer Act, of moneys from a qualified tuition 
18 program under Section 529 of the Internal Revenue Code 
19 administered by the State, an amount equal to the 
20 contribution component of the nonqualified withdrawal 
21 or refund that was previously deducted from base

22 income under subsection (a)(2)(Y) of this Section, and 
23 (2) in the case of a nonqualified withdrawal or refund 
24 from a qualified ABLE program under Section 529A of 
25 the Internal Revenue Code administered by the State 
26 that is not used for qualified disability expenses, an 
 
 
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1 amount equal to the contribution component of the 
2 nonqualified withdrawal or refund that was previously 
3 deducted from base income under subsection (a)(2)(HH) 
4 of this Section;
5   (D-23) An amount equal to the credit allowable to 
6 the taxpayer under Section 218(a) of this Act, 
7 determined without regard to Section 218(c) of this 
8 Act;
9   (D-24) For taxable years ending on or after 
10 December 31, 2017, an amount equal to the deduction 
11 allowed under Section 199 of the Internal Revenue Code 
12 for the taxable year; 
13 and by deducting from the total so obtained the
sum of the 
14 following amounts:
15   (E) For taxable years ending before December 31, 
16 2001,
any amount included in such total in respect of 
17 any compensation
(including but not limited to any 
18 compensation paid or accrued to a
serviceman while a 
19 prisoner of war or missing in action) paid to a 
20 resident
by reason of being on active duty in the Armed 
21 Forces of the United States
and in respect of any 
22 compensation paid or accrued to a resident who as a

23 governmental employee was a prisoner of war or missing 
24 in action, and in
respect of any compensation paid to a 
25 resident in 1971 or thereafter for
annual training 
26 performed pursuant to Sections 502 and 503, Title 32,

 
 
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1 United States Code as a member of the Illinois 
2 National Guard or, beginning with taxable years ending 
3 on or after December 31, 2007, the National Guard of 
4 any other state.
For taxable years ending on or after 
5 December 31, 2001, any amount included in
such total 
6 in respect of any compensation (including but not 
7 limited to any
compensation paid or accrued to a 
8 serviceman while a prisoner of war or missing
in 
9 action) paid to a resident by reason of being a member 
10 of any component of
the Armed Forces of the United 
11 States and in respect of any compensation paid
or 
12 accrued to a resident who as a governmental employee 
13 was a prisoner of war
or missing in action, and in 
14 respect of any compensation paid to a resident in
2001 
15 or thereafter by reason of being a member of the 
16 Illinois National Guard or, beginning with taxable 
17 years ending on or after December 31, 2007, the 
18 National Guard of any other state.
The provisions of 
19 this subparagraph (E) are exempt
from the provisions 
20 of Section 250;
21   (F) An amount equal to all amounts included in 
22 such total pursuant
to the provisions of Sections 
23 402(a), 402(c), 403(a), 403(b), 406(a), 407(a),
and 
24 408 of the Internal Revenue Code, or included in such 
25 total as
distributions under the provisions of any 
26 retirement or disability plan for
employees of any 
 
 
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1 governmental agency or unit, or retirement payments to

2 retired partners, which payments are excluded in 
3 computing net earnings
from self employment by Section 
4 1402 of the Internal Revenue Code and
regulations 
5 adopted pursuant thereto;
6   (G) The valuation limitation amount;
7   (H) An amount equal to the amount of any tax 
8 imposed by this Act
which was refunded to the taxpayer 
9 and included in such total for the
taxable year;
10   (I) An amount equal to all amounts included in 
11 such total pursuant
to the provisions of Section 111 
12 of the Internal Revenue Code as a
recovery of items 
13 previously deducted from adjusted gross income in the

14 computation of taxable income;
15   (J) An amount equal to those dividends included in 
16 such total which were
paid by a corporation which 
17 conducts business operations in a River Edge 
18 Redevelopment Zone or zones created under the River 
19 Edge Redevelopment Zone Act, and conducts

20 substantially all of its operations in a River Edge 
21 Redevelopment Zone or zones. This subparagraph (J) is 
22 exempt from the provisions of Section 250;
23   (K) An amount equal to those dividends included in 
24 such total that
were paid by a corporation that 
25 conducts business operations in a federally
designated 
26 Foreign Trade Zone or Sub-Zone and that is designated 
 
 
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1 a High Impact
Business located in Illinois; provided 
2 that dividends eligible for the
deduction provided in 
3 subparagraph (J) of paragraph (2) of this subsection

4 shall not be eligible for the deduction provided under 
5 this subparagraph
(K);
6   (L) For taxable years ending after December 31, 
7 1983, an amount equal to
all social security benefits 
8 and railroad retirement benefits included in
such 
9 total pursuant to Sections 72(r) and 86 of the 
10 Internal Revenue Code;
11   (M) With the exception of any amounts subtracted 
12 under subparagraph
(N), an amount equal to the sum of 
13 all amounts disallowed as
deductions by (i) Sections 
14 171(a)(2), and 265(a)(2) of the Internal Revenue Code, 
15 and all amounts of expenses allocable
to interest and 
16 disallowed as deductions by Section 265(a)(1) of the 
17 Internal
Revenue Code;
and (ii) for taxable years

18 ending on or after August 13, 1999, Sections 
19 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the 
20 Internal Revenue Code, plus, for taxable years ending 
21 on or after December 31, 2011, Section 45G(e)(3) of 
22 the Internal Revenue Code and, for taxable years 
23 ending on or after December 31, 2008, any amount 
24 included in gross income under Section 87 of the 
25 Internal Revenue Code; the provisions of this

26 subparagraph are exempt from the provisions of Section 
 
 
10200SB2017ham002- 606 -LRB102 16155 JWD 27453 a


1 250;
2   (N) An amount equal to all amounts included in 
3 such total which are
exempt from taxation by this 
4 State either by reason of its statutes or
Constitution

5 or by reason of the Constitution, treaties or statutes 
6 of the United States;
provided that, in the case of any 
7 statute of this State that exempts income
derived from 
8 bonds or other obligations from the tax imposed under 
9 this Act,
the amount exempted shall be the interest 
10 net of bond premium amortization;
11   (O) An amount equal to any contribution made to a 
12 job training
project established pursuant to the Tax 
13 Increment Allocation Redevelopment Act;
14   (P) An amount equal to the amount of the deduction 
15 used to compute the
federal income tax credit for 
16 restoration of substantial amounts held under
claim of 
17 right for the taxable year pursuant to Section 1341 of 
18 the
Internal Revenue Code or of any itemized deduction 
19 taken from adjusted gross income in the computation of 
20 taxable income for restoration of substantial amounts 
21 held under claim of right for the taxable year;
22   (Q) An amount equal to any amounts included in 
23 such total, received by
the taxpayer as an 
24 acceleration in the payment of life, endowment or 
25 annuity
benefits in advance of the time they would 
26 otherwise be payable as an indemnity
for a terminal 
 
 
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1 illness;
2   (R) An amount equal to the amount of any federal or 
3 State bonus paid
to veterans of the Persian Gulf War;
4   (S) An amount, to the extent included in adjusted 
5 gross income, equal
to the amount of a contribution 
6 made in the taxable year on behalf of the
taxpayer to a 
7 medical care savings account established under the 
8 Medical Care
Savings Account Act or the Medical Care 
9 Savings Account Act of 2000 to the
extent the 
10 contribution is accepted by the account
administrator 
11 as provided in that Act;
12   (T) An amount, to the extent included in adjusted 
13 gross income, equal to
the amount of interest earned 
14 in the taxable year on a medical care savings
account 
15 established under the Medical Care Savings Account Act 
16 or the Medical
Care Savings Account Act of 2000 on 
17 behalf of the
taxpayer, other than interest added 
18 pursuant to item (D-5) of this paragraph
(2);
19   (U) For one taxable year beginning on or after 
20 January 1,
1994, an
amount equal to the total amount of 
21 tax imposed and paid under subsections (a)
and (b) of 
22 Section 201 of this Act on grant amounts received by 
23 the taxpayer
under the Nursing Home Grant Assistance 
24 Act during the taxpayer's taxable years
1992 and 1993;
25   (V) Beginning with tax years ending on or after 
26 December 31, 1995 and
ending with tax years ending on 
 
 
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1 or before December 31, 2004, an amount equal to
the 
2 amount paid by a taxpayer who is a
self-employed 
3 taxpayer, a partner of a partnership, or a
shareholder 
4 in a Subchapter S corporation for health insurance or 
5 long-term
care insurance for that taxpayer or that 
6 taxpayer's spouse or dependents, to
the extent that 
7 the amount paid for that health insurance or long-term 
8 care
insurance may be deducted under Section 213 of 
9 the Internal Revenue Code, has not been deducted on 
10 the federal income tax return of the taxpayer,
and 
11 does not exceed the taxable income attributable to 
12 that taxpayer's income,
self-employment income, or 
13 Subchapter S corporation income; except that no

14 deduction shall be allowed under this item (V) if the 
15 taxpayer is eligible to
participate in any health 
16 insurance or long-term care insurance plan of an

17 employer of the taxpayer or the taxpayer's
spouse. The 
18 amount of the health insurance and long-term care 
19 insurance
subtracted under this item (V) shall be 
20 determined by multiplying total
health insurance and 
21 long-term care insurance premiums paid by the taxpayer

22 times a number that represents the fractional 
23 percentage of eligible medical
expenses under Section 
24 213 of the Internal Revenue Code of 1986 not actually

25 deducted on the taxpayer's federal income tax return;
26   (W) For taxable years beginning on or after 
 
 
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1 January 1, 1998,
all amounts included in the 
2 taxpayer's federal gross income
in the taxable year 
3 from amounts converted from a regular IRA to a Roth 
4 IRA.
This paragraph is exempt from the provisions of 
5 Section
250;
6   (X) For taxable year 1999 and thereafter, an 
7 amount equal to the
amount of any (i) distributions, 
8 to the extent includible in gross income for
federal 
9 income tax purposes, made to the taxpayer because of 
10 his or her status
as a victim of persecution for racial 
11 or religious reasons by Nazi Germany or
any other Axis 
12 regime or as an heir of the victim and (ii) items
of 
13 income, to the extent
includible in gross income for 
14 federal income tax purposes, attributable to,
derived 
15 from or in any way related to assets stolen from, 
16 hidden from, or
otherwise lost to a victim of

17 persecution for racial or religious reasons by Nazi 
18 Germany or any other Axis
regime immediately prior to, 
19 during, and immediately after World War II,
including, 
20 but
not limited to, interest on the proceeds 
21 receivable as insurance
under policies issued to a 
22 victim of persecution for racial or religious
reasons

23 by Nazi Germany or any other Axis regime by European 
24 insurance companies
immediately prior to and during 
25 World War II;
provided, however, this subtraction from 
26 federal adjusted gross income does not
apply to assets 
 
 
10200SB2017ham002- 610 -LRB102 16155 JWD 27453 a


1 acquired with such assets or with the proceeds from 
2 the sale of
such assets; provided, further, this 
3 paragraph shall only apply to a taxpayer
who was the 
4 first recipient of such assets after their recovery 
5 and who is a
victim of persecution for racial or 
6 religious reasons
by Nazi Germany or any other Axis 
7 regime or as an heir of the victim. The
amount of and 
8 the eligibility for any public assistance, benefit, or

9 similar entitlement is not affected by the inclusion 
10 of items (i) and (ii) of
this paragraph in gross income 
11 for federal income tax purposes.
This paragraph is 
12 exempt from the provisions of Section 250;
13   (Y) For taxable years beginning on or after 
14 January 1, 2002
and ending
on or before December 31, 
15 2004, moneys contributed in the taxable year to a 
16 College Savings Pool account under
Section 16.5 of the 
17 State Treasurer Act, except that amounts excluded from

18 gross income under Section 529(c)(3)(C)(i) of the 
19 Internal Revenue Code
shall not be considered moneys 
20 contributed under this subparagraph (Y). For taxable 
21 years beginning on or after January 1, 2005, a maximum 
22 of $10,000
contributed
in the
taxable year to (i) a 
23 College Savings Pool account under Section 16.5 of the

24 State
Treasurer Act or (ii) the Illinois Prepaid 
25 Tuition Trust Fund,
except that
amounts excluded from 
26 gross income under Section 529(c)(3)(C)(i) of the

 
 
10200SB2017ham002- 611 -LRB102 16155 JWD 27453 a


1 Internal
Revenue Code shall not be considered moneys 
2 contributed under this subparagraph
(Y). For purposes 
3 of this subparagraph, contributions made by an 
4 employer on behalf of an employee, or matching 
5 contributions made by an employee, shall be treated as 
6 made by the employee. This
subparagraph (Y) is exempt 
7 from the provisions of Section 250;
8   (Z) For taxable years 2001 and thereafter, for the 
9 taxable year in
which the bonus depreciation deduction

10 is taken on the taxpayer's federal income tax return 
11 under
subsection (k) of Section 168 of the Internal 
12 Revenue Code and for each
applicable taxable year 
13 thereafter, an amount equal to "x", where:
14    (1) "y" equals the amount of the depreciation 
15 deduction taken for the
taxable year
on the 
16 taxpayer's federal income tax return on property 
17 for which the bonus
depreciation deduction
was 
18 taken in any year under subsection (k) of Section 
19 168 of the Internal
Revenue Code, but not 
20 including the bonus depreciation deduction;
21    (2) for taxable years ending on or before 
22 December 31, 2005, "x" equals "y" multiplied by 30 
23 and then divided by 70 (or "y"
multiplied by 
24 0.429); and
25    (3) for taxable years ending after December 
26 31, 2005:
 
 
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1     (i) for property on which a bonus 
2 depreciation deduction of 30% of the adjusted 
3 basis was taken, "x" equals "y" multiplied by 
4 30 and then divided by 70 (or "y"
multiplied 
5 by 0.429); and
6     (ii) for property on which a bonus 
7 depreciation deduction of 50% of the adjusted 
8 basis was taken, "x" equals "y" multiplied by 
9 1.0; .
10     (iii) for property on which a bonus 
11 depreciation deduction of 100% of the adjusted 
12 basis was taken in a taxable year ending on or 
13 after December 31, 2021, "x" equals the 
14 depreciation deduction that would be allowed 
15 on that property if the taxpayer had made the 
16 election under Section 168(k)(7) of the 
17 Internal Revenue Code to not claim bonus 
18 deprecation on that property; and
19     (iv) for property on which a bonus 
20 depreciation deduction of a percentage other 
21 than 30%, 50% or 100% of the adjusted basis 
22 was taken in a taxable year ending on or after 
23 December 31, 2021, "x" equals "y" multiplied 
24 by 100 times the percentage bonus depreciation 
25 on the property (that is, 100(bonus%)) and 
26 then divided by 100 times 1 minus the 
 
 
10200SB2017ham002- 613 -LRB102 16155 JWD 27453 a


1 percentage bonus depreciation on the property 
2 (that is, 100(1–bonus%)). 
3   The aggregate amount deducted under this 
4 subparagraph in all taxable
years for any one piece of 
5 property may not exceed the amount of the bonus

6 depreciation deduction
taken on that property on the 
7 taxpayer's federal income tax return under
subsection 
8 (k) of Section 168 of the Internal Revenue Code. This 
9 subparagraph (Z) is exempt from the provisions of 
10 Section 250;
11   (AA) If the taxpayer sells, transfers, abandons, 
12 or otherwise disposes of
property for which the 
13 taxpayer was required in any taxable year to make an

14 addition modification under subparagraph (D-15), then 
15 an amount equal to that
addition modification.

16   If the taxpayer continues to own property through 
17 the last day of the last tax year for which a 
18 subtraction is allowed with respect to that property 
19 under subparagraph (Z) the taxpayer may claim a 
20 depreciation deduction for federal income tax purposes 
21 and for which the taxpayer was required in any taxable 
22 year to make an addition modification under 
23 subparagraph (D-15), then an amount equal to that 
24 addition modification.

25   The taxpayer is allowed to take the deduction 
26 under this subparagraph
only once with respect to any 
 
 
10200SB2017ham002- 614 -LRB102 16155 JWD 27453 a


1 one piece of property.
2   This subparagraph (AA) is exempt from the 
3 provisions of Section 250;
4   (BB) Any amount included in adjusted gross income, 
5 other
than
salary,
received by a driver in a 
6 ridesharing arrangement using a motor vehicle;
7   (CC) The amount of (i) any interest income (net of 
8 the deductions allocable thereto) taken into account 
9 for the taxable year with respect to a transaction 
10 with a taxpayer that is required to make an addition 
11 modification with respect to such transaction under 
12 Section 203(a)(2)(D-17), 203(b)(2)(E-12), 
13 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed 
14 the amount of that addition modification, and
(ii) any 
15 income from intangible property (net of the deductions 
16 allocable thereto) taken into account for the taxable 
17 year with respect to a transaction with a taxpayer 
18 that is required to make an addition modification with 
19 respect to such transaction under Section 
20 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 
21 203(d)(2)(D-8), but not to exceed the amount of that 
22 addition modification. This subparagraph (CC) is 
23 exempt from the provisions of Section 250;
24   (DD) An amount equal to the interest income taken 
25 into account for the taxable year (net of the 
26 deductions allocable thereto) with respect to 
 
 
10200SB2017ham002- 615 -LRB102 16155 JWD 27453 a


1 transactions with (i) a foreign person who would be a 
2 member of the taxpayer's unitary business group but 
3 for the fact that the foreign person's business 
4 activity outside the United States is 80% or more of 
5 that person's total business activity and (ii) for 
6 taxable years ending on or after December 31, 2008, to 
7 a person who would be a member of the same unitary 
8 business group but for the fact that the person is 
9 prohibited under Section 1501(a)(27) from being 
10 included in the unitary business group because he or 
11 she is ordinarily required to apportion business 
12 income under different subsections of Section 304, but 
13 not to exceed the addition modification required to be 
14 made for the same taxable year under Section 
15 203(a)(2)(D-17) for interest paid, accrued, or 
16 incurred, directly or indirectly, to the same person. 
17 This subparagraph (DD) is exempt from the provisions 
18 of Section 250; 
19   (EE) An amount equal to the income from intangible 
20 property taken into account for the taxable year (net 
21 of the deductions allocable thereto) with respect to 
22 transactions with (i) a foreign person who would be a 
23 member of the taxpayer's unitary business group but 
24 for the fact that the foreign person's business 
25 activity outside the United States is 80% or more of 
26 that person's total business activity and (ii) for 
 
 
10200SB2017ham002- 616 -LRB102 16155 JWD 27453 a


1 taxable years ending on or after December 31, 2008, to 
2 a person who would be a member of the same unitary 
3 business group but for the fact that the person is 
4 prohibited under Section 1501(a)(27) from being 
5 included in the unitary business group because he or 
6 she is ordinarily required to apportion business 
7 income under different subsections of Section 304, but 
8 not to exceed the addition modification required to be 
9 made for the same taxable year under Section 
10 203(a)(2)(D-18) for intangible expenses and costs 
11 paid, accrued, or incurred, directly or indirectly, to 
12 the same foreign person. This subparagraph (EE) is 
13 exempt from the provisions of Section 250;
14   (FF) An amount equal to any amount awarded to the 
15 taxpayer during the taxable year by the Court of 
16 Claims under subsection (c) of Section 8 of the Court 
17 of Claims Act for time unjustly served in a State 
18 prison. This subparagraph (FF) is exempt from the 
19 provisions of Section 250; 
20   (GG) For taxable years ending on or after December 
21 31, 2011, in the case of a taxpayer who was required to 
22 add back any insurance premiums under Section 
23 203(a)(2)(D-19), such taxpayer may elect to subtract 
24 that part of a reimbursement received from the 
25 insurance company equal to the amount of the expense 
26 or loss (including expenses incurred by the insurance 
 
 
10200SB2017ham002- 617 -LRB102 16155 JWD 27453 a


1 company) that would have been taken into account as a 
2 deduction for federal income tax purposes if the 
3 expense or loss had been uninsured. If a taxpayer 
4 makes the election provided for by this subparagraph 
5 (GG), the insurer to which the premiums were paid must 
6 add back to income the amount subtracted by the 
7 taxpayer pursuant to this subparagraph (GG). This 
8 subparagraph (GG) is exempt from the provisions of 
9 Section 250; and 
10   (HH) For taxable years beginning on or after 
11 January 1, 2018 and prior to January 1, 2023, a maximum 
12 of $10,000 contributed in the taxable year to a 
13 qualified ABLE account under Section 16.6 of the State 
14 Treasurer Act, except that amounts excluded from gross 
15 income under Section 529(c)(3)(C)(i) or Section 
16 529A(c)(1)(C) of the Internal Revenue Code shall not 
17 be considered moneys contributed under this 
18 subparagraph (HH). For purposes of this subparagraph 
19 (HH), contributions made by an employer on behalf of 
20 an employee, or matching contributions made by an 
21 employee, shall be treated as made by the employee. 

22 (b) Corporations.
23  (1) In general. In the case of a corporation, base 
24 income means an
amount equal to the taxpayer's taxable 
25 income for the taxable year as
modified by paragraph (2).
 
 
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1  (2) Modifications. The taxable income referred to in 
2 paragraph (1)
shall be modified by adding thereto the sum 
3 of the following amounts:
4   (A) An amount equal to all amounts paid or accrued 
5 to the taxpayer
as interest and all distributions 
6 received from regulated investment
companies during 
7 the taxable year to the extent excluded from gross

8 income in the computation of taxable income;
9   (B) An amount equal to the amount of tax imposed by 
10 this Act to the
extent deducted from gross income in 
11 the computation of taxable income
for the taxable 
12 year;
13   (C) In the case of a regulated investment company, 
14 an amount equal to
the excess of (i) the net long-term 
15 capital gain for the taxable year, over
(ii) the 
16 amount of the capital gain dividends designated as 
17 such in accordance
with Section 852(b)(3)(C) of the 
18 Internal Revenue Code and any amount
designated under 
19 Section 852(b)(3)(D) of the Internal Revenue Code,

20 attributable to the taxable year (this amendatory Act 
21 of 1995
(Public Act 89-89) is declarative of existing 
22 law and is not a new
enactment);
23   (D) The amount of any net operating loss deduction 
24 taken in arriving
at taxable income, other than a net 
25 operating loss carried forward from a
taxable year 
26 ending prior to December 31, 1986;
 
 
10200SB2017ham002- 619 -LRB102 16155 JWD 27453 a


1   (E) For taxable years in which a net operating 
2 loss carryback or
carryforward from a taxable year 
3 ending prior to December 31, 1986 is an
element of 
4 taxable income under paragraph (1) of subsection (e) 
5 or
subparagraph (E) of paragraph (2) of subsection 
6 (e), the amount by which
addition modifications other 
7 than those provided by this subparagraph (E)
exceeded 
8 subtraction modifications in such earlier taxable 
9 year, with the
following limitations applied in the 
10 order that they are listed:
11    (i) the addition modification relating to the 
12 net operating loss
carried back or forward to the 
13 taxable year from any taxable year ending
prior to 
14 December 31, 1986 shall be reduced by the amount 
15 of addition
modification under this subparagraph 
16 (E) which related to that net operating
loss and 
17 which was taken into account in calculating the 
18 base income of an
earlier taxable year, and
19    (ii) the addition modification relating to the 
20 net operating loss
carried back or forward to the 
21 taxable year from any taxable year ending
prior to 
22 December 31, 1986 shall not exceed the amount of 
23 such carryback or
carryforward;
24   For taxable years in which there is a net 
25 operating loss carryback or
carryforward from more 
26 than one other taxable year ending prior to December

 
 
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1 31, 1986, the addition modification provided in this 
2 subparagraph (E) shall
be the sum of the amounts 
3 computed independently under the preceding
provisions 
4 of this subparagraph (E) for each such taxable year;
5   (E-5) For taxable years ending after December 31, 
6 1997, an
amount equal to any eligible remediation 
7 costs that the corporation
deducted in computing 
8 adjusted gross income and for which the
corporation 
9 claims a credit under subsection (l) of Section 201;
10   (E-10) For taxable years 2001 and thereafter, an 
11 amount equal to the
bonus depreciation deduction taken 
12 on the taxpayer's federal income tax return for the 
13 taxable
year under subsection (k) of Section 168 of 
14 the Internal Revenue Code;
15   (E-11) If the taxpayer sells, transfers, abandons, 
16 or otherwise disposes of property for which the 
17 taxpayer was required in any taxable year to
make an 
18 addition modification under subparagraph (E-10), then 
19 an amount equal
to the aggregate amount of the 
20 deductions taken in all taxable
years under 
21 subparagraph (T) with respect to that property.
22   If the taxpayer continues to own property through 
23 the last day of the last tax year for which a 
24 subtraction is allowed with respect to that property 
25 under subparagraph (T) which the taxpayer may claim a 
26 depreciation deduction for federal income tax purposes 
 
 
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1 and for which the taxpayer was allowed in any taxable 
2 year to make a subtraction modification under 
3 subparagraph (T), then an amount equal to that 
4 subtraction modification.

5   The taxpayer is required to make the addition 
6 modification under this
subparagraph
only once with 
7 respect to any one piece of property;
8   (E-12) An amount equal to the amount otherwise 
9 allowed as a deduction in computing base income for 
10 interest paid, accrued, or incurred, directly or 
11 indirectly, (i) for taxable years ending on or after 
12 December 31, 2004, to a foreign person who would be a 
13 member of the same unitary business group but for the 
14 fact the foreign person's business activity outside 
15 the United States is 80% or more of the foreign 
16 person's total business activity and (ii) for taxable 
17 years ending on or after December 31, 2008, to a person 
18 who would be a member of the same unitary business 
19 group but for the fact that the person is prohibited 
20 under Section 1501(a)(27) from being included in the 
21 unitary business group because he or she is ordinarily 
22 required to apportion business income under different 
23 subsections of Section 304. The addition modification 
24 required by this subparagraph shall be reduced to the 
25 extent that dividends were included in base income of 
26 the unitary group for the same taxable year and 
 
 
10200SB2017ham002- 622 -LRB102 16155 JWD 27453 a


1 received by the taxpayer or by a member of the 
2 taxpayer's unitary business group (including amounts 
3 included in gross income pursuant to Sections 951 
4 through 964 of the Internal Revenue Code and amounts 
5 included in gross income under Section 78 of the 
6 Internal Revenue Code) with respect to the stock of 
7 the same person to whom the interest was paid, 
8 accrued, or incurred.

9   This paragraph shall not apply to the following:

10    (i) an item of interest paid, accrued, or 
11 incurred, directly or indirectly, to a person who 
12 is subject in a foreign country or state, other 
13 than a state which requires mandatory unitary 
14 reporting, to a tax on or measured by net income 
15 with respect to such interest; or
16    (ii) an item of interest paid, accrued, or 
17 incurred, directly or indirectly, to a person if 
18 the taxpayer can establish, based on a 
19 preponderance of the evidence, both of the 
20 following:
21     (a) the person, during the same taxable 
22 year, paid, accrued, or incurred, the interest 
23 to a person that is not a related member, and
24     (b) the transaction giving rise to the 
25 interest expense between the taxpayer and the 
26 person did not have as a principal purpose the 
 
 
10200SB2017ham002- 623 -LRB102 16155 JWD 27453 a


1 avoidance of Illinois income tax, and is paid 
2 pursuant to a contract or agreement that 
3 reflects an arm's-length interest rate and 
4 terms; or

5    (iii) the taxpayer can establish, based on 
6 clear and convincing evidence, that the interest 
7 paid, accrued, or incurred relates to a contract 
8 or agreement entered into at arm's-length rates 
9 and terms and the principal purpose for the 
10 payment is not federal or Illinois tax avoidance; 
11 or

12    (iv) an item of interest paid, accrued, or 
13 incurred, directly or indirectly, to a person if 
14 the taxpayer establishes by clear and convincing 
15 evidence that the adjustments are unreasonable; or 
16 if the taxpayer and the Director agree in writing 
17 to the application or use of an alternative method 
18 of apportionment under Section 304(f).

19    Nothing in this subsection shall preclude the 
20 Director from making any other adjustment 
21 otherwise allowed under Section 404 of this Act 
22 for any tax year beginning after the effective 
23 date of this amendment provided such adjustment is 
24 made pursuant to regulation adopted by the 
25 Department and such regulations provide methods 
26 and standards by which the Department will utilize 
 
 
10200SB2017ham002- 624 -LRB102 16155 JWD 27453 a


1 its authority under Section 404 of this Act;

2   (E-13) An amount equal to the amount of intangible 
3 expenses and costs otherwise allowed as a deduction in 
4 computing base income, and that were paid, accrued, or 
5 incurred, directly or indirectly, (i) for taxable 
6 years ending on or after December 31, 2004, to a 
7 foreign person who would be a member of the same 
8 unitary business group but for the fact that the 
9 foreign person's business activity outside the United 
10 States is 80% or more of that person's total business 
11 activity and (ii) for taxable years ending on or after 
12 December 31, 2008, to a person who would be a member of 
13 the same unitary business group but for the fact that 
14 the person is prohibited under Section 1501(a)(27) 
15 from being included in the unitary business group 
16 because he or she is ordinarily required to apportion 
17 business income under different subsections of Section 
18 304. The addition modification required by this 
19 subparagraph shall be reduced to the extent that 
20 dividends were included in base income of the unitary 
21 group for the same taxable year and received by the 
22 taxpayer or by a member of the taxpayer's unitary 
23 business group (including amounts included in gross 
24 income pursuant to Sections 951 through 964 of the 
25 Internal Revenue Code and amounts included in gross 
26 income under Section 78 of the Internal Revenue Code) 
 
 
10200SB2017ham002- 625 -LRB102 16155 JWD 27453 a


1 with respect to the stock of the same person to whom 
2 the intangible expenses and costs were directly or 
3 indirectly paid, incurred, or accrued. The preceding 
4 sentence shall not apply to the extent that the same 
5 dividends caused a reduction to the addition 
6 modification required under Section 203(b)(2)(E-12) of 
7 this Act.
As used in this subparagraph, the term 
8 "intangible expenses and costs" includes (1) expenses, 
9 losses, and costs for, or related to, the direct or 
10 indirect acquisition, use, maintenance or management, 
11 ownership, sale, exchange, or any other disposition of 
12 intangible property; (2) losses incurred, directly or 
13 indirectly, from factoring transactions or discounting 
14 transactions; (3) royalty, patent, technical, and 
15 copyright fees; (4) licensing fees; and (5) other 
16 similar expenses and costs.
For purposes of this 
17 subparagraph, "intangible property" includes patents, 
18 patent applications, trade names, trademarks, service 
19 marks, copyrights, mask works, trade secrets, and 
20 similar types of intangible assets.
21   This paragraph shall not apply to the following:
22    (i) any item of intangible expenses or costs 
23 paid, accrued, or incurred, directly or 
24 indirectly, from a transaction with a person who 
25 is subject in a foreign country or state, other 
26 than a state which requires mandatory unitary 
 
 
10200SB2017ham002- 626 -LRB102 16155 JWD 27453 a


1 reporting, to a tax on or measured by net income 
2 with respect to such item; or
3    (ii) any item of intangible expense or cost 
4 paid, accrued, or incurred, directly or 
5 indirectly, if the taxpayer can establish, based 
6 on a preponderance of the evidence, both of the 
7 following:
8     (a) the person during the same taxable 
9 year paid, accrued, or incurred, the 
10 intangible expense or cost to a person that is 
11 not a related member, and
12     (b) the transaction giving rise to the 
13 intangible expense or cost between the 
14 taxpayer and the person did not have as a 
15 principal purpose the avoidance of Illinois 
16 income tax, and is paid pursuant to a contract 
17 or agreement that reflects arm's-length terms; 
18 or
19    (iii) any item of intangible expense or cost 
20 paid, accrued, or incurred, directly or 
21 indirectly, from a transaction with a person if 
22 the taxpayer establishes by clear and convincing 
23 evidence, that the adjustments are unreasonable; 
24 or if the taxpayer and the Director agree in 
25 writing to the application or use of an 
26 alternative method of apportionment under Section 
 
 
10200SB2017ham002- 627 -LRB102 16155 JWD 27453 a


1 304(f);

2    Nothing in this subsection shall preclude the 
3 Director from making any other adjustment 
4 otherwise allowed under Section 404 of this Act 
5 for any tax year beginning after the effective 
6 date of this amendment provided such adjustment is 
7 made pursuant to regulation adopted by the 
8 Department and such regulations provide methods 
9 and standards by which the Department will utilize 
10 its authority under Section 404 of this Act;

11   (E-14) For taxable years ending on or after 
12 December 31, 2008, an amount equal to the amount of 
13 insurance premium expenses and costs otherwise allowed 
14 as a deduction in computing base income, and that were 
15 paid, accrued, or incurred, directly or indirectly, to 
16 a person who would be a member of the same unitary 
17 business group but for the fact that the person is 
18 prohibited under Section 1501(a)(27) from being 
19 included in the unitary business group because he or 
20 she is ordinarily required to apportion business 
21 income under different subsections of Section 304. The 
22 addition modification required by this subparagraph 
23 shall be reduced to the extent that dividends were 
24 included in base income of the unitary group for the 
25 same taxable year and received by the taxpayer or by a 
26 member of the taxpayer's unitary business group 
 
 
10200SB2017ham002- 628 -LRB102 16155 JWD 27453 a


1 (including amounts included in gross income under 
2 Sections 951 through 964 of the Internal Revenue Code 
3 and amounts included in gross income under Section 78 
4 of the Internal Revenue Code) with respect to the 
5 stock of the same person to whom the premiums and costs 
6 were directly or indirectly paid, incurred, or 
7 accrued. The preceding sentence does not apply to the 
8 extent that the same dividends caused a reduction to 
9 the addition modification required under Section 
10 203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this 
11 Act;

12   (E-15) For taxable years beginning after December 
13 31, 2008, any deduction for dividends paid by a 
14 captive real estate investment trust that is allowed 
15 to a real estate investment trust under Section 
16 857(b)(2)(B) of the Internal Revenue Code for 
17 dividends paid;
18   (E-16) An amount equal to the credit allowable to 
19 the taxpayer under Section 218(a) of this Act, 
20 determined without regard to Section 218(c) of this 
21 Act;
22   (E-17) For taxable years ending on or after 
23 December 31, 2017, an amount equal to the deduction 
24 allowed under Section 199 of the Internal Revenue Code 
25 for the taxable year; 
26   (E-18) for taxable years beginning after December 
 
 
10200SB2017ham002- 629 -LRB102 16155 JWD 27453 a


1 31, 2018, an amount equal to the deduction allowed 
2 under Section 250(a)(1)(A) of the Internal Revenue 
3 Code for the taxable year; . 
4   (E-19) for taxable years ending on or after June 
5 30, 2021, an amount equal to the deduction allowed 
6 under Section 250(a)(1)(B)(i) of the Internal Revenue 
7 Code for the taxable year; 
8   (E-20) for taxable years ending on or after June 
9 30, 2021, an amount equal to the deduction allowed 
10 under Sections 243(e) and 245A(a) of the Internal 
11 Revenue Code for the taxable year. 
12 and by deducting from the total so obtained the sum of the 
13 following
amounts:
14   (F) An amount equal to the amount of any tax 
15 imposed by this Act
which was refunded to the taxpayer 
16 and included in such total for the
taxable year;
17   (G) An amount equal to any amount included in such 
18 total under
Section 78 of the Internal Revenue Code;
19   (H) In the case of a regulated investment company, 
20 an amount equal
to the amount of exempt interest 
21 dividends as defined in subsection (b)(5) of Section 
22 852 of the Internal Revenue Code, paid to shareholders

23 for the taxable year;
24   (I) With the exception of any amounts subtracted 
25 under subparagraph
(J),
an amount equal to the sum of 
26 all amounts disallowed as
deductions by (i) Sections 
 
 
10200SB2017ham002- 630 -LRB102 16155 JWD 27453 a


1 171(a)(2), and 265(a)(2) and amounts disallowed as

2 interest expense by Section 291(a)(3) of the Internal 
3 Revenue Code, and all amounts of expenses allocable to 
4 interest and
disallowed as deductions by Section 
5 265(a)(1) of the Internal Revenue Code;
and (ii) for 
6 taxable years
ending on or after August 13, 1999, 
7 Sections
171(a)(2), 265,
280C, 291(a)(3), and 
8 832(b)(5)(B)(i) of the Internal Revenue Code, plus, 
9 for tax years ending on or after December 31, 2011, 
10 amounts disallowed as deductions by Section 45G(e)(3) 
11 of the Internal Revenue Code and, for taxable years 
12 ending on or after December 31, 2008, any amount 
13 included in gross income under Section 87 of the 
14 Internal Revenue Code and the policyholders' share of 
15 tax-exempt interest of a life insurance company under 
16 Section 807(a)(2)(B) of the Internal Revenue Code (in 
17 the case of a life insurance company with gross income 
18 from a decrease in reserves for the tax year) or 
19 Section 807(b)(1)(B) of the Internal Revenue Code (in 
20 the case of a life insurance company allowed a 
21 deduction for an increase in reserves for the tax 
22 year); the
provisions of this
subparagraph are exempt 
23 from the provisions of Section 250;
24   (J) An amount equal to all amounts included in 
25 such total which are
exempt from taxation by this 
26 State either by reason of its statutes or
Constitution

 
 
10200SB2017ham002- 631 -LRB102 16155 JWD 27453 a


1 or by reason of the Constitution, treaties or statutes 
2 of the United States;
provided that, in the case of any 
3 statute of this State that exempts income
derived from 
4 bonds or other obligations from the tax imposed under 
5 this Act,
the amount exempted shall be the interest 
6 net of bond premium amortization;
7   (K) An amount equal to those dividends included in 
8 such total
which were paid by a corporation which 
9 conducts
business operations in a River Edge 
10 Redevelopment Zone or zones created under the River 
11 Edge Redevelopment Zone Act and conducts substantially 
12 all of its
operations in a River Edge Redevelopment 
13 Zone or zones. This subparagraph (K) is exempt from 
14 the provisions of Section 250;
15   (L) An amount equal to those dividends included in 
16 such total that
were paid by a corporation that 
17 conducts business operations in a federally
designated 
18 Foreign Trade Zone or Sub-Zone and that is designated 
19 a High Impact
Business located in Illinois; provided 
20 that dividends eligible for the
deduction provided in 
21 subparagraph (K) of paragraph 2 of this subsection

22 shall not be eligible for the deduction provided under 
23 this subparagraph
(L);
24   (M) For any taxpayer that is a financial 
25 organization within the meaning
of Section 304(c) of 
26 this Act, an amount included in such total as interest

 
 
10200SB2017ham002- 632 -LRB102 16155 JWD 27453 a


1 income from a loan or loans made by such taxpayer to a 
2 borrower, to the extent
that such a loan is secured by 
3 property which is eligible for the River Edge 
4 Redevelopment Zone Investment Credit. To determine the 
5 portion of a loan or loans that is
secured by property 
6 eligible for a Section 201(f) investment
credit to the 
7 borrower, the entire principal amount of the loan or 
8 loans
between the taxpayer and the borrower should be 
9 divided into the basis of the
Section 201(f) 
10 investment credit property which secures the
loan or 
11 loans, using for this purpose the original basis of 
12 such property on
the date that it was placed in service 
13 in the River Edge Redevelopment Zone. The subtraction 
14 modification available to the taxpayer in any
year 
15 under this subsection shall be that portion of the 
16 total interest paid
by the borrower with respect to 
17 such loan attributable to the eligible
property as 
18 calculated under the previous sentence. This 
19 subparagraph (M) is exempt from the provisions of 
20 Section 250;
21   (M-1) For any taxpayer that is a financial 
22 organization within the
meaning of Section 304(c) of 
23 this Act, an amount included in such total as
interest 
24 income from a loan or loans made by such taxpayer to a 
25 borrower,
to the extent that such a loan is secured by 
26 property which is eligible for
the High Impact 
 
 
10200SB2017ham002- 633 -LRB102 16155 JWD 27453 a


1 Business Investment Credit. To determine the portion 
2 of a
loan or loans that is secured by property eligible 
3 for a Section 201(h) investment credit to the 
4 borrower, the entire principal amount of
the loan or 
5 loans between the taxpayer and the borrower should be 
6 divided into
the basis of the Section 201(h) 
7 investment credit property which
secures the loan or 
8 loans, using for this purpose the original basis of 
9 such
property on the date that it was placed in service 
10 in a federally designated
Foreign Trade Zone or 
11 Sub-Zone located in Illinois. No taxpayer that is

12 eligible for the deduction provided in subparagraph 
13 (M) of paragraph (2) of
this subsection shall be 
14 eligible for the deduction provided under this

15 subparagraph (M-1). The subtraction modification 
16 available to taxpayers in
any year under this 
17 subsection shall be that portion of the total interest

18 paid by the borrower with respect to such loan 
19 attributable to the eligible
property as calculated 
20 under the previous sentence;
21   (N) Two times any contribution made during the 
22 taxable year to a
designated zone organization to the 
23 extent that the contribution (i)
qualifies as a 
24 charitable contribution under subsection (c) of 
25 Section 170
of the Internal Revenue Code and (ii) 
26 must, by its terms, be used for a
project approved by 
 
 
10200SB2017ham002- 634 -LRB102 16155 JWD 27453 a


1 the Department of Commerce and Economic Opportunity 
2 under Section 11 of the Illinois Enterprise Zone Act 
3 or under Section 10-10 of the River Edge Redevelopment 
4 Zone Act. This subparagraph (N) is exempt from the 
5 provisions of Section 250;
6   (O) An amount equal to: (i) 85% for taxable years 
7 ending on or before
December 31, 1992, or, a 
8 percentage equal to the percentage allowable under

9 Section 243(a)(1) of the Internal Revenue Code of 1986 
10 for taxable years ending
after December 31, 1992, of 
11 the amount by which dividends included in taxable

12 income and received from a corporation that is not 
13 created or organized under
the laws of the United 
14 States or any state or political subdivision thereof,

15 including, for taxable years ending on or after 
16 December 31, 1988, dividends
received or deemed 
17 received or paid or deemed paid under Sections 951 
18 through
965 of the Internal Revenue Code, exceed the 
19 amount of the modification
provided under subparagraph 
20 (G) of paragraph (2) of this subsection (b) which
is 
21 related to such dividends, and including, for taxable 
22 years ending on or after December 31, 2008, dividends 
23 received from a captive real estate investment trust; 
24 plus (ii) 100% of the amount by which dividends,

25 included in taxable income and received, including, 
26 for taxable years ending on
or after December 31, 
 
 
10200SB2017ham002- 635 -LRB102 16155 JWD 27453 a


1 1988, dividends received or deemed received or paid or

2 deemed paid under Sections 951 through 964 of the 
3 Internal Revenue Code and including, for taxable years 
4 ending on or after December 31, 2008, dividends 
5 received from a captive real estate investment trust, 
6 from
any such corporation specified in clause (i) that 
7 would but for the provisions
of Section 1504(b)(3) of 
8 the Internal Revenue Code be treated as a member of
the 
9 affiliated group which includes the dividend 
10 recipient, exceed the amount
of the modification 
11 provided under subparagraph (G) of paragraph (2) of 
12 this
subsection (b) which is related to such 
13 dividends. For taxable years ending on or after June 
14 30, 2021, (i) for purposes of this subparagraph, the 
15 term "dividend" does not include any amount treated as 
16 a dividend under Section 1248 of the Internal Revenue 
17 Code, and (ii) this subparagraph shall not apply to 
18 dividends for which a deduction is allowed under 
19 Section 245(a) of the Internal Revenue Code. This 
20 subparagraph (O) is exempt from the provisions of 
21 Section 250 of this Act;
22   (P) An amount equal to any contribution made to a 
23 job training project
established pursuant to the Tax 
24 Increment Allocation Redevelopment Act;
25   (Q) An amount equal to the amount of the deduction 
26 used to compute the
federal income tax credit for 
 
 
10200SB2017ham002- 636 -LRB102 16155 JWD 27453 a


1 restoration of substantial amounts held under
claim of 
2 right for the taxable year pursuant to Section 1341 of 
3 the
Internal Revenue Code;
4   (R) On and after July 20, 1999, in the case of an 
5 attorney-in-fact with respect to whom an
interinsurer 
6 or a reciprocal insurer has made the election under 
7 Section 835 of
the Internal Revenue Code, 26 U.S.C. 
8 835, an amount equal to the excess, if
any, of the 
9 amounts paid or incurred by that interinsurer or 
10 reciprocal insurer
in the taxable year to the 
11 attorney-in-fact over the deduction allowed to that

12 interinsurer or reciprocal insurer with respect to the 
13 attorney-in-fact under
Section 835(b) of the Internal 
14 Revenue Code for the taxable year; the provisions of 
15 this subparagraph are exempt from the provisions of 
16 Section 250;
17   (S) For taxable years ending on or after December 
18 31, 1997, in the
case of a Subchapter
S corporation, an 
19 amount equal to all amounts of income allocable to a

20 shareholder subject to the Personal Property Tax 
21 Replacement Income Tax imposed
by subsections (c) and 
22 (d) of Section 201 of this Act, including amounts

23 allocable to organizations exempt from federal income 
24 tax by reason of Section
501(a) of the Internal 
25 Revenue Code. This subparagraph (S) is exempt from
the 
26 provisions of Section 250;
 
 
10200SB2017ham002- 637 -LRB102 16155 JWD 27453 a


1   (T) For taxable years 2001 and thereafter, for the 
2 taxable year in
which the bonus depreciation deduction

3 is taken on the taxpayer's federal income tax return 
4 under
subsection (k) of Section 168 of the Internal 
5 Revenue Code and for each
applicable taxable year 
6 thereafter, an amount equal to "x", where:
7    (1) "y" equals the amount of the depreciation 
8 deduction taken for the
taxable year
on the 
9 taxpayer's federal income tax return on property 
10 for which the bonus
depreciation deduction
was 
11 taken in any year under subsection (k) of Section 
12 168 of the Internal
Revenue Code, but not 
13 including the bonus depreciation deduction;
14    (2) for taxable years ending on or before 
15 December 31, 2005, "x" equals "y" multiplied by 30 
16 and then divided by 70 (or "y"
multiplied by 
17 0.429); and
18    (3) for taxable years ending after December 
19 31, 2005:
20     (i) for property on which a bonus 
21 depreciation deduction of 30% of the adjusted 
22 basis was taken, "x" equals "y" multiplied by 
23 30 and then divided by 70 (or "y"
multiplied 
24 by 0.429); and
25     (ii) for property on which a bonus 
26 depreciation deduction of 50% of the adjusted 
 
 
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1 basis was taken, "x" equals "y" multiplied by 
2 1.0; .
3     (iii) for property on which a bonus 
4 depreciation deduction of 100% of the adjusted 
5 basis was taken in a taxable year ending on or 
6 after December 31, 2021, "x" equals the 
7 depreciation deduction that would be allowed 
8 on that property if the taxpayer had made the 
9 election under Section 168(k)(7) of the 
10 Internal Revenue Code to not claim bonus 
11 deprecation on that property; and
12     (iv) for property on which a bonus 
13 depreciation deduction of a percentage other 
14 than 30%, 50% or 100% of the adjusted basis 
15 was taken in a taxable year ending on or after 
16 December 31, 2021, "x" equals "y" multiplied 
17 by 100 times the percentage bonus depreciation 
18 on the property (that is, 100(bonus%)) and 
19 then divided by 100 times 1 minus the 
20 percentage bonus depreciation on the property 
21 (that is, 100(1–bonus%)). 
22   The aggregate amount deducted under this 
23 subparagraph in all taxable
years for any one piece of 
24 property may not exceed the amount of the bonus

25 depreciation deduction
taken on that property on the 
26 taxpayer's federal income tax return under
subsection 
 
 
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1 (k) of Section 168 of the Internal Revenue Code. This 
2 subparagraph (T) is exempt from the provisions of 
3 Section 250;
4   (U) If the taxpayer sells, transfers, abandons, or 
5 otherwise disposes of
property for which the taxpayer 
6 was required in any taxable year to make an
addition 
7 modification under subparagraph (E-10), then an amount 
8 equal to that
addition modification.
9   If the taxpayer continues to own property through 
10 the last day of the last tax year for which a 
11 subtraction is allowed with respect to that property 
12 under subparagraph (T) the taxpayer may claim a 
13 depreciation deduction for federal income tax purposes 
14 and for which the taxpayer was required in any taxable 
15 year to make an addition modification under 
16 subparagraph (E-10), then an amount equal to that 
17 addition modification.

18   The taxpayer is allowed to take the deduction 
19 under this subparagraph
only once with respect to any 
20 one piece of property.
21   This subparagraph (U) is exempt from the 
22 provisions of Section 250;
23   (V) The amount of: (i) any interest income (net of 
24 the deductions allocable thereto) taken into account 
25 for the taxable year with respect to a transaction 
26 with a taxpayer that is required to make an addition 
 
 
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1 modification with respect to such transaction under 
2 Section 203(a)(2)(D-17), 203(b)(2)(E-12), 
3 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed 
4 the amount of such addition modification,
(ii) any 
5 income from intangible property (net of the deductions 
6 allocable thereto) taken into account for the taxable 
7 year with respect to a transaction with a taxpayer 
8 that is required to make an addition modification with 
9 respect to such transaction under Section 
10 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 
11 203(d)(2)(D-8), but not to exceed the amount of such 
12 addition modification, and (iii) any insurance premium 
13 income (net of deductions allocable thereto) taken 
14 into account for the taxable year with respect to a 
15 transaction with a taxpayer that is required to make 
16 an addition modification with respect to such 
17 transaction under Section 203(a)(2)(D-19), Section 
18 203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section 
19 203(d)(2)(D-9), but not to exceed the amount of that 
20 addition modification. This subparagraph (V) is exempt 
21 from the provisions of Section 250;

22   (W) An amount equal to the interest income taken 
23 into account for the taxable year (net of the 
24 deductions allocable thereto) with respect to 
25 transactions with (i) a foreign person who would be a 
26 member of the taxpayer's unitary business group but 
 
 
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1 for the fact that the foreign person's business 
2 activity outside the United States is 80% or more of 
3 that person's total business activity and (ii) for 
4 taxable years ending on or after December 31, 2008, to 
5 a person who would be a member of the same unitary 
6 business group but for the fact that the person is 
7 prohibited under Section 1501(a)(27) from being 
8 included in the unitary business group because he or 
9 she is ordinarily required to apportion business 
10 income under different subsections of Section 304, but 
11 not to exceed the addition modification required to be 
12 made for the same taxable year under Section 
13 203(b)(2)(E-12) for interest paid, accrued, or 
14 incurred, directly or indirectly, to the same person. 
15 This subparagraph (W) is exempt from the provisions of 
16 Section 250;

17   (X) An amount equal to the income from intangible 
18 property taken into account for the taxable year (net 
19 of the deductions allocable thereto) with respect to 
20 transactions with (i) a foreign person who would be a 
21 member of the taxpayer's unitary business group but 
22 for the fact that the foreign person's business 
23 activity outside the United States is 80% or more of 
24 that person's total business activity and (ii) for 
25 taxable years ending on or after December 31, 2008, to 
26 a person who would be a member of the same unitary 
 
 
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1 business group but for the fact that the person is 
2 prohibited under Section 1501(a)(27) from being 
3 included in the unitary business group because he or 
4 she is ordinarily required to apportion business 
5 income under different subsections of Section 304, but 
6 not to exceed the addition modification required to be 
7 made for the same taxable year under Section 
8 203(b)(2)(E-13) for intangible expenses and costs 
9 paid, accrued, or incurred, directly or indirectly, to 
10 the same foreign person. This subparagraph (X) is 
11 exempt from the provisions of Section 250;

12   (Y) For taxable years ending on or after December 
13 31, 2011, in the case of a taxpayer who was required to 
14 add back any insurance premiums under Section 
15 203(b)(2)(E-14), such taxpayer may elect to subtract 
16 that part of a reimbursement received from the 
17 insurance company equal to the amount of the expense 
18 or loss (including expenses incurred by the insurance 
19 company) that would have been taken into account as a 
20 deduction for federal income tax purposes if the 
21 expense or loss had been uninsured. If a taxpayer 
22 makes the election provided for by this subparagraph 
23 (Y), the insurer to which the premiums were paid must 
24 add back to income the amount subtracted by the 
25 taxpayer pursuant to this subparagraph (Y). This 
26 subparagraph (Y) is exempt from the provisions of 
 
 
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1 Section 250; and 
2   (Z) The difference between the nondeductible 
3 controlled foreign corporation dividends under Section 
4 965(e)(3) of the Internal Revenue Code over the 
5 taxable income of the taxpayer, computed without 
6 regard to Section 965(e)(2)(A) of the Internal Revenue 
7 Code, and without regard to any net operating loss 
8 deduction. This subparagraph (Z) is exempt from the 
9 provisions of Section 250. 
10  (3) Special rule. For purposes of paragraph (2)(A), 
11 "gross income"
in the case of a life insurance company, 
12 for tax years ending on and after
December 31, 1994,
and 
13 prior to December 31, 2011, shall mean the gross 
14 investment income for the taxable year and, for tax years 
15 ending on or after December 31, 2011, shall mean all 
16 amounts included in life insurance gross income under 
17 Section 803(a)(3) of the Internal Revenue Code.

18 (c) Trusts and estates.
19  (1) In general. In the case of a trust or estate, base 
20 income means
an amount equal to the taxpayer's taxable 
21 income for the taxable year as
modified by paragraph (2).
22  (2) Modifications. Subject to the provisions of 
23 paragraph (3), the
taxable income referred to in paragraph 
24 (1) shall be modified by adding
thereto the sum of the 
25 following amounts:
 
 
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1   (A) An amount equal to all amounts paid or accrued 
2 to the taxpayer
as interest or dividends during the 
3 taxable year to the extent excluded
from gross income 
4 in the computation of taxable income;
5   (B) In the case of (i) an estate, $600; (ii) a 
6 trust which, under
its governing instrument, is 
7 required to distribute all of its income
currently, 
8 $300; and (iii) any other trust, $100, but in each such 
9 case,
only to the extent such amount was deducted in 
10 the computation of
taxable income;
11   (C) An amount equal to the amount of tax imposed by 
12 this Act to the
extent deducted from gross income in 
13 the computation of taxable income
for the taxable 
14 year;
15   (D) The amount of any net operating loss deduction 
16 taken in arriving at
taxable income, other than a net 
17 operating loss carried forward from a
taxable year 
18 ending prior to December 31, 1986;
19   (E) For taxable years in which a net operating 
20 loss carryback or
carryforward from a taxable year 
21 ending prior to December 31, 1986 is an
element of 
22 taxable income under paragraph (1) of subsection (e) 
23 or subparagraph
(E) of paragraph (2) of subsection 
24 (e), the amount by which addition
modifications other 
25 than those provided by this subparagraph (E) exceeded

26 subtraction modifications in such taxable year, with 
 
 
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1 the following limitations
applied in the order that 
2 they are listed:
3    (i) the addition modification relating to the 
4 net operating loss
carried back or forward to the 
5 taxable year from any taxable year ending
prior to 
6 December 31, 1986 shall be reduced by the amount 
7 of addition
modification under this subparagraph 
8 (E) which related to that net
operating loss and 
9 which was taken into account in calculating the 
10 base
income of an earlier taxable year, and
11    (ii) the addition modification relating to the 
12 net operating loss
carried back or forward to the 
13 taxable year from any taxable year ending
prior to 
14 December 31, 1986 shall not exceed the amount of 
15 such carryback or
carryforward;
16   For taxable years in which there is a net 
17 operating loss carryback or
carryforward from more 
18 than one other taxable year ending prior to December

19 31, 1986, the addition modification provided in this 
20 subparagraph (E) shall
be the sum of the amounts 
21 computed independently under the preceding
provisions 
22 of this subparagraph (E) for each such taxable year;
23   (F) For taxable years ending on or after January 
24 1, 1989, an amount
equal to the tax deducted pursuant 
25 to Section 164 of the Internal Revenue
Code if the 
26 trust or estate is claiming the same tax for purposes 
 
 
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1 of the
Illinois foreign tax credit under Section 601 
2 of this Act;
3   (G) An amount equal to the amount of the capital 
4 gain deduction
allowable under the Internal Revenue 
5 Code, to the extent deducted from
gross income in the 
6 computation of taxable income;
7   (G-5) For taxable years ending after December 31, 
8 1997, an
amount equal to any eligible remediation 
9 costs that the trust or estate
deducted in computing 
10 adjusted gross income and for which the trust
or 
11 estate claims a credit under subsection (l) of Section 
12 201;
13   (G-10) For taxable years 2001 and thereafter, an 
14 amount equal to the
bonus depreciation deduction taken 
15 on the taxpayer's federal income tax return for the 
16 taxable
year under subsection (k) of Section 168 of 
17 the Internal Revenue Code; and
18   (G-11) If the taxpayer sells, transfers, abandons, 
19 or otherwise disposes of property for which the 
20 taxpayer was required in any taxable year to
make an 
21 addition modification under subparagraph (G-10), then 
22 an amount equal
to the aggregate amount of the 
23 deductions taken in all taxable
years under 
24 subparagraph (R) with respect to that property.
25   If the taxpayer continues to own property through 
26 the last day of the last tax year for which a 
 
 
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1 subtraction is allowed with respect to that property 
2 under subparagraph (R) the taxpayer may claim a 
3 depreciation deduction for federal income tax purposes 
4 and for which the taxpayer was allowed in any taxable 
5 year to make a subtraction modification under 
6 subparagraph (R), then an amount equal to that 
7 subtraction modification.

8   The taxpayer is required to make the addition 
9 modification under this
subparagraph
only once with 
10 respect to any one piece of property;
11   (G-12) An amount equal to the amount otherwise 
12 allowed as a deduction in computing base income for 
13 interest paid, accrued, or incurred, directly or 
14 indirectly, (i) for taxable years ending on or after 
15 December 31, 2004, to a foreign person who would be a 
16 member of the same unitary business group but for the 
17 fact that the foreign person's business activity 
18 outside the United States is 80% or more of the foreign 
19 person's total business activity and (ii) for taxable 
20 years ending on or after December 31, 2008, to a person 
21 who would be a member of the same unitary business 
22 group but for the fact that the person is prohibited 
23 under Section 1501(a)(27) from being included in the 
24 unitary business group because he or she is ordinarily 
25 required to apportion business income under different 
26 subsections of Section 304. The addition modification 
 
 
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1 required by this subparagraph shall be reduced to the 
2 extent that dividends were included in base income of 
3 the unitary group for the same taxable year and 
4 received by the taxpayer or by a member of the 
5 taxpayer's unitary business group (including amounts 
6 included in gross income pursuant to Sections 951 
7 through 964 of the Internal Revenue Code and amounts 
8 included in gross income under Section 78 of the 
9 Internal Revenue Code) with respect to the stock of 
10 the same person to whom the interest was paid, 
11 accrued, or incurred.

12   This paragraph shall not apply to the following:

13    (i) an item of interest paid, accrued, or 
14 incurred, directly or indirectly, to a person who 
15 is subject in a foreign country or state, other 
16 than a state which requires mandatory unitary 
17 reporting, to a tax on or measured by net income 
18 with respect to such interest; or
19    (ii) an item of interest paid, accrued, or 
20 incurred, directly or indirectly, to a person if 
21 the taxpayer can establish, based on a 
22 preponderance of the evidence, both of the 
23 following:
24     (a) the person, during the same taxable 
25 year, paid, accrued, or incurred, the interest 
26 to a person that is not a related member, and
 
 
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1     (b) the transaction giving rise to the 
2 interest expense between the taxpayer and the 
3 person did not have as a principal purpose the 
4 avoidance of Illinois income tax, and is paid 
5 pursuant to a contract or agreement that 
6 reflects an arm's-length interest rate and 
7 terms; or

8    (iii) the taxpayer can establish, based on 
9 clear and convincing evidence, that the interest 
10 paid, accrued, or incurred relates to a contract 
11 or agreement entered into at arm's-length rates 
12 and terms and the principal purpose for the 
13 payment is not federal or Illinois tax avoidance; 
14 or

15    (iv) an item of interest paid, accrued, or 
16 incurred, directly or indirectly, to a person if 
17 the taxpayer establishes by clear and convincing 
18 evidence that the adjustments are unreasonable; or 
19 if the taxpayer and the Director agree in writing 
20 to the application or use of an alternative method 
21 of apportionment under Section 304(f).

22    Nothing in this subsection shall preclude the 
23 Director from making any other adjustment 
24 otherwise allowed under Section 404 of this Act 
25 for any tax year beginning after the effective 
26 date of this amendment provided such adjustment is 
 
 
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1 made pursuant to regulation adopted by the 
2 Department and such regulations provide methods 
3 and standards by which the Department will utilize 
4 its authority under Section 404 of this Act;

5   (G-13) An amount equal to the amount of intangible 
6 expenses and costs otherwise allowed as a deduction in 
7 computing base income, and that were paid, accrued, or 
8 incurred, directly or indirectly, (i) for taxable 
9 years ending on or after December 31, 2004, to a 
10 foreign person who would be a member of the same 
11 unitary business group but for the fact that the 
12 foreign person's business activity outside the United 
13 States is 80% or more of that person's total business 
14 activity and (ii) for taxable years ending on or after 
15 December 31, 2008, to a person who would be a member of 
16 the same unitary business group but for the fact that 
17 the person is prohibited under Section 1501(a)(27) 
18 from being included in the unitary business group 
19 because he or she is ordinarily required to apportion 
20 business income under different subsections of Section 
21 304. The addition modification required by this 
22 subparagraph shall be reduced to the extent that 
23 dividends were included in base income of the unitary 
24 group for the same taxable year and received by the 
25 taxpayer or by a member of the taxpayer's unitary 
26 business group (including amounts included in gross 
 
 
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1 income pursuant to Sections 951 through 964 of the 
2 Internal Revenue Code and amounts included in gross 
3 income under Section 78 of the Internal Revenue Code) 
4 with respect to the stock of the same person to whom 
5 the intangible expenses and costs were directly or 
6 indirectly paid, incurred, or accrued. The preceding 
7 sentence shall not apply to the extent that the same 
8 dividends caused a reduction to the addition 
9 modification required under Section 203(c)(2)(G-12) of 
10 this Act. As used in this subparagraph, the term 
11 "intangible expenses and costs" includes: (1) 
12 expenses, losses, and costs for or related to the 
13 direct or indirect acquisition, use, maintenance or 
14 management, ownership, sale, exchange, or any other 
15 disposition of intangible property; (2) losses 
16 incurred, directly or indirectly, from factoring 
17 transactions or discounting transactions; (3) royalty, 
18 patent, technical, and copyright fees; (4) licensing 
19 fees; and (5) other similar expenses and costs. For 
20 purposes of this subparagraph, "intangible property" 
21 includes patents, patent applications, trade names, 
22 trademarks, service marks, copyrights, mask works, 
23 trade secrets, and similar types of intangible assets.
24   This paragraph shall not apply to the following:
25    (i) any item of intangible expenses or costs 
26 paid, accrued, or incurred, directly or 
 
 
10200SB2017ham002- 652 -LRB102 16155 JWD 27453 a


1 indirectly, from a transaction with a person who 
2 is subject in a foreign country or state, other 
3 than a state which requires mandatory unitary 
4 reporting, to a tax on or measured by net income 
5 with respect to such item; or
6    (ii) any item of intangible expense or cost 
7 paid, accrued, or incurred, directly or 
8 indirectly, if the taxpayer can establish, based 
9 on a preponderance of the evidence, both of the 
10 following:
11     (a) the person during the same taxable 
12 year paid, accrued, or incurred, the 
13 intangible expense or cost to a person that is 
14 not a related member, and
15     (b) the transaction giving rise to the 
16 intangible expense or cost between the 
17 taxpayer and the person did not have as a 
18 principal purpose the avoidance of Illinois 
19 income tax, and is paid pursuant to a contract 
20 or agreement that reflects arm's-length terms; 
21 or
22    (iii) any item of intangible expense or cost 
23 paid, accrued, or incurred, directly or 
24 indirectly, from a transaction with a person if 
25 the taxpayer establishes by clear and convincing 
26 evidence, that the adjustments are unreasonable; 
 
 
10200SB2017ham002- 653 -LRB102 16155 JWD 27453 a


1 or if the taxpayer and the Director agree in 
2 writing to the application or use of an 
3 alternative method of apportionment under Section 
4 304(f);

5    Nothing in this subsection shall preclude the 
6 Director from making any other adjustment 
7 otherwise allowed under Section 404 of this Act 
8 for any tax year beginning after the effective 
9 date of this amendment provided such adjustment is 
10 made pursuant to regulation adopted by the 
11 Department and such regulations provide methods 
12 and standards by which the Department will utilize 
13 its authority under Section 404 of this Act;

14   (G-14) For taxable years ending on or after 
15 December 31, 2008, an amount equal to the amount of 
16 insurance premium expenses and costs otherwise allowed 
17 as a deduction in computing base income, and that were 
18 paid, accrued, or incurred, directly or indirectly, to 
19 a person who would be a member of the same unitary 
20 business group but for the fact that the person is 
21 prohibited under Section 1501(a)(27) from being 
22 included in the unitary business group because he or 
23 she is ordinarily required to apportion business 
24 income under different subsections of Section 304. The 
25 addition modification required by this subparagraph 
26 shall be reduced to the extent that dividends were 
 
 
10200SB2017ham002- 654 -LRB102 16155 JWD 27453 a


1 included in base income of the unitary group for the 
2 same taxable year and received by the taxpayer or by a 
3 member of the taxpayer's unitary business group 
4 (including amounts included in gross income under 
5 Sections 951 through 964 of the Internal Revenue Code 
6 and amounts included in gross income under Section 78 
7 of the Internal Revenue Code) with respect to the 
8 stock of the same person to whom the premiums and costs 
9 were directly or indirectly paid, incurred, or 
10 accrued. The preceding sentence does not apply to the 
11 extent that the same dividends caused a reduction to 
12 the addition modification required under Section 
13 203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this 
14 Act;
15   (G-15) An amount equal to the credit allowable to 
16 the taxpayer under Section 218(a) of this Act, 
17 determined without regard to Section 218(c) of this 
18 Act;
19   (G-16) For taxable years ending on or after 
20 December 31, 2017, an amount equal to the deduction 
21 allowed under Section 199 of the Internal Revenue Code 
22 for the taxable year; 
23 and by deducting from the total so obtained the sum of the 
24 following
amounts:
25   (H) An amount equal to all amounts included in 
26 such total pursuant
to the provisions of Sections 
 
 
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1 402(a), 402(c), 403(a), 403(b), 406(a), 407(a)
and 408 
2 of the Internal Revenue Code or included in such total 
3 as
distributions under the provisions of any 
4 retirement or disability plan for
employees of any 
5 governmental agency or unit, or retirement payments to

6 retired partners, which payments are excluded in 
7 computing net earnings
from self employment by Section 
8 1402 of the Internal Revenue Code and
regulations 
9 adopted pursuant thereto;
10   (I) The valuation limitation amount;
11   (J) An amount equal to the amount of any tax 
12 imposed by this Act
which was refunded to the taxpayer 
13 and included in such total for the
taxable year;
14   (K) An amount equal to all amounts included in 
15 taxable income as
modified by subparagraphs (A), (B), 
16 (C), (D), (E), (F) and (G) which
are exempt from 
17 taxation by this State either by reason of its 
18 statutes or
Constitution
or by reason of the 
19 Constitution, treaties or statutes of the United 
20 States;
provided that, in the case of any statute of 
21 this State that exempts income
derived from bonds or 
22 other obligations from the tax imposed under this Act,

23 the amount exempted shall be the interest net of bond 
24 premium amortization;
25   (L) With the exception of any amounts subtracted 
26 under subparagraph
(K),
an amount equal to the sum of 
 
 
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1 all amounts disallowed as
deductions by (i) Sections 
2 171(a)(2) and 265(a)(2) of the Internal Revenue
Code, 
3 and all amounts of expenses allocable
to interest and 
4 disallowed as deductions by Section 265(a)(1) of the 
5 Internal
Revenue Code;
and (ii) for taxable years

6 ending on or after August 13, 1999, Sections

7 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the 
8 Internal Revenue Code, plus, (iii) for taxable years 
9 ending on or after December 31, 2011, Section 
10 45G(e)(3) of the Internal Revenue Code and, for 
11 taxable years ending on or after December 31, 2008, 
12 any amount included in gross income under Section 87 
13 of the Internal Revenue Code; the provisions of this

14 subparagraph are exempt from the provisions of Section 
15 250;
16   (M) An amount equal to those dividends included in 
17 such total
which were paid by a corporation which 
18 conducts business operations in a River Edge 
19 Redevelopment Zone or zones created under the River 
20 Edge Redevelopment Zone Act and
conducts substantially 
21 all of its operations in a River Edge Redevelopment 
22 Zone or zones. This subparagraph (M) is exempt from 
23 the provisions of Section 250;
24   (N) An amount equal to any contribution made to a 
25 job training
project established pursuant to the Tax 
26 Increment Allocation
Redevelopment Act;
 
 
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1   (O) An amount equal to those dividends included in 
2 such total
that were paid by a corporation that 
3 conducts business operations in a
federally designated 
4 Foreign Trade Zone or Sub-Zone and that is designated

5 a High Impact Business located in Illinois; provided 
6 that dividends eligible
for the deduction provided in 
7 subparagraph (M) of paragraph (2) of this
subsection 
8 shall not be eligible for the deduction provided under 
9 this
subparagraph (O);
10   (P) An amount equal to the amount of the deduction 
11 used to compute the
federal income tax credit for 
12 restoration of substantial amounts held under
claim of 
13 right for the taxable year pursuant to Section 1341 of 
14 the
Internal Revenue Code;
15   (Q) For taxable year 1999 and thereafter, an 
16 amount equal to the
amount of any
(i) distributions, 
17 to the extent includible in gross income for
federal 
18 income tax purposes, made to the taxpayer because of

19 his or her status as a victim of
persecution for racial 
20 or religious reasons by Nazi Germany or any other Axis

21 regime or as an heir of the victim and (ii) items
of 
22 income, to the extent
includible in gross income for 
23 federal income tax purposes, attributable to,
derived 
24 from or in any way related to assets stolen from, 
25 hidden from, or
otherwise lost to a victim of

26 persecution for racial or religious reasons by Nazi

 
 
10200SB2017ham002- 658 -LRB102 16155 JWD 27453 a


1 Germany or any other Axis regime
immediately prior to, 
2 during, and immediately after World War II, including,

3 but
not limited to, interest on the proceeds 
4 receivable as insurance
under policies issued to a 
5 victim of persecution for racial or religious
reasons 
6 by Nazi Germany or any other Axis regime by European 
7 insurance
companies
immediately prior to and during 
8 World War II;
provided, however, this subtraction from 
9 federal adjusted gross income does not
apply to assets 
10 acquired with such assets or with the proceeds from 
11 the sale of
such assets; provided, further, this 
12 paragraph shall only apply to a taxpayer
who was the 
13 first recipient of such assets after their recovery 
14 and who is a
victim of
persecution for racial or 
15 religious reasons
by Nazi Germany or any other Axis 
16 regime or as an heir of the victim. The
amount of and 
17 the eligibility for any public assistance, benefit, or

18 similar entitlement is not affected by the inclusion 
19 of items (i) and (ii) of
this paragraph in gross income 
20 for federal income tax purposes.
This paragraph is 
21 exempt from the provisions of Section 250;
22   (R) For taxable years 2001 and thereafter, for the 
23 taxable year in
which the bonus depreciation deduction

24 is taken on the taxpayer's federal income tax return 
25 under
subsection (k) of Section 168 of the Internal 
26 Revenue Code and for each
applicable taxable year 
 
 
10200SB2017ham002- 659 -LRB102 16155 JWD 27453 a


1 thereafter, an amount equal to "x", where:
2    (1) "y" equals the amount of the depreciation 
3 deduction taken for the
taxable year
on the 
4 taxpayer's federal income tax return on property 
5 for which the bonus
depreciation deduction
was 
6 taken in any year under subsection (k) of Section 
7 168 of the Internal
Revenue Code, but not 
8 including the bonus depreciation deduction;
9    (2) for taxable years ending on or before 
10 December 31, 2005, "x" equals "y" multiplied by 30 
11 and then divided by 70 (or "y"
multiplied by 
12 0.429); and
13    (3) for taxable years ending after December 
14 31, 2005:
15     (i) for property on which a bonus 
16 depreciation deduction of 30% of the adjusted 
17 basis was taken, "x" equals "y" multiplied by 
18 30 and then divided by 70 (or "y"
multiplied 
19 by 0.429); and
20     (ii) for property on which a bonus 
21 depreciation deduction of 50% of the adjusted 
22 basis was taken, "x" equals "y" multiplied by 
23 1.0; .
24     (iii) for property on which a bonus 
25 depreciation deduction of 100% of the adjusted 
26 basis was taken in a taxable year ending on or 
 
 
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1 after December 31, 2021, "x" equals the 
2 depreciation deduction that would be allowed 
3 on that property if the taxpayer had made the 
4 election under Section 168(k)(7) of the 
5 Internal Revenue Code to not claim bonus 
6 deprecation on that property; and
7     (iv) for property on which a bonus 
8 depreciation deduction of a percentage other 
9 than 30%, 50% or 100% of the adjusted basis 
10 was taken in a taxable year ending on or after 
11 December 31, 2021, "x" equals "y" multiplied 
12 by 100 times the percentage bonus depreciation 
13 on the property (that is, 100(bonus%)) and 
14 then divided by 100 times 1 minus the 
15 percentage bonus depreciation on the property 
16 (that is, 100(1–bonus%)). 
17   The aggregate amount deducted under this 
18 subparagraph in all taxable
years for any one piece of 
19 property may not exceed the amount of the bonus

20 depreciation deduction
taken on that property on the 
21 taxpayer's federal income tax return under
subsection 
22 (k) of Section 168 of the Internal Revenue Code. This 
23 subparagraph (R) is exempt from the provisions of 
24 Section 250;
25   (S) If the taxpayer sells, transfers, abandons, or 
26 otherwise disposes of
property for which the taxpayer 
 
 
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1 was required in any taxable year to make an
addition 
2 modification under subparagraph (G-10), then an amount 
3 equal to that
addition modification.
4   If the taxpayer continues to own property through 
5 the last day of the last tax year for which a 
6 subtraction is allowed with respect to that property 
7 under subparagraph (R) the taxpayer may claim a 
8 depreciation deduction for federal income tax purposes 
9 and for which the taxpayer was required in any taxable 
10 year to make an addition modification under 
11 subparagraph (G-10), then an amount equal to that 
12 addition modification.

13   The taxpayer is allowed to take the deduction 
14 under this subparagraph
only once with respect to any 
15 one piece of property.
16   This subparagraph (S) is exempt from the 
17 provisions of Section 250;
18   (T) The amount of (i) any interest income (net of 
19 the deductions allocable thereto) taken into account 
20 for the taxable year with respect to a transaction 
21 with a taxpayer that is required to make an addition 
22 modification with respect to such transaction under 
23 Section 203(a)(2)(D-17), 203(b)(2)(E-12), 
24 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed 
25 the amount of such addition modification and
(ii) any 
26 income from intangible property (net of the deductions 
 
 
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1 allocable thereto) taken into account for the taxable 
2 year with respect to a transaction with a taxpayer 
3 that is required to make an addition modification with 
4 respect to such transaction under Section 
5 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 
6 203(d)(2)(D-8), but not to exceed the amount of such 
7 addition modification. This subparagraph (T) is exempt 
8 from the provisions of Section 250;

9   (U) An amount equal to the interest income taken 
10 into account for the taxable year (net of the 
11 deductions allocable thereto) with respect to 
12 transactions with (i) a foreign person who would be a 
13 member of the taxpayer's unitary business group but 
14 for the fact the foreign person's business activity 
15 outside the United States is 80% or more of that 
16 person's total business activity and (ii) for taxable 
17 years ending on or after December 31, 2008, to a person 
18 who would be a member of the same unitary business 
19 group but for the fact that the person is prohibited 
20 under Section 1501(a)(27) from being included in the 
21 unitary business group because he or she is ordinarily 
22 required to apportion business income under different 
23 subsections of Section 304, but not to exceed the 
24 addition modification required to be made for the same 
25 taxable year under Section 203(c)(2)(G-12) for 
26 interest paid, accrued, or incurred, directly or 
 
 
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1 indirectly, to the same person. This subparagraph (U) 
2 is exempt from the provisions of Section 250; 
3   (V) An amount equal to the income from intangible 
4 property taken into account for the taxable year (net 
5 of the deductions allocable thereto) with respect to 
6 transactions with (i) a foreign person who would be a 
7 member of the taxpayer's unitary business group but 
8 for the fact that the foreign person's business 
9 activity outside the United States is 80% or more of 
10 that person's total business activity and (ii) for 
11 taxable years ending on or after December 31, 2008, to 
12 a person who would be a member of the same unitary 
13 business group but for the fact that the person is 
14 prohibited under Section 1501(a)(27) from being 
15 included in the unitary business group because he or 
16 she is ordinarily required to apportion business 
17 income under different subsections of Section 304, but 
18 not to exceed the addition modification required to be 
19 made for the same taxable year under Section 
20 203(c)(2)(G-13) for intangible expenses and costs 
21 paid, accrued, or incurred, directly or indirectly, to 
22 the same foreign person. This subparagraph (V) is 
23 exempt from the provisions of Section 250;

24   (W) in the case of an estate, an amount equal to 
25 all amounts included in such total pursuant to the 
26 provisions of Section 111 of the Internal Revenue Code 
 
 
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1 as a recovery of items previously deducted by the 
2 decedent from adjusted gross income in the computation 
3 of taxable income. This subparagraph (W) is exempt 
4 from Section 250; 
5   (X) an amount equal to the refund included in such 
6 total of any tax deducted for federal income tax 
7 purposes, to the extent that deduction was added back 
8 under subparagraph (F). This subparagraph (X) is 
9 exempt from the provisions of Section 250;
10   (Y) For taxable years ending on or after December 
11 31, 2011, in the case of a taxpayer who was required to 
12 add back any insurance premiums under Section 
13 203(c)(2)(G-14), such taxpayer may elect to subtract 
14 that part of a reimbursement received from the 
15 insurance company equal to the amount of the expense 
16 or loss (including expenses incurred by the insurance 
17 company) that would have been taken into account as a 
18 deduction for federal income tax purposes if the 
19 expense or loss had been uninsured. If a taxpayer 
20 makes the election provided for by this subparagraph 
21 (Y), the insurer to which the premiums were paid must 
22 add back to income the amount subtracted by the 
23 taxpayer pursuant to this subparagraph (Y). This 
24 subparagraph (Y) is exempt from the provisions of 
25 Section 250; and
26   (Z) For taxable years beginning after December 31, 
 
 
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1 2018 and before January 1, 2026, the amount of excess 
2 business loss of the taxpayer disallowed as a 
3 deduction by Section 461(l)(1)(B) of the Internal 
4 Revenue Code. 
5  (3) Limitation. The amount of any modification 
6 otherwise required
under this subsection shall, under 
7 regulations prescribed by the
Department, be adjusted by 
8 any amounts included therein which were
properly paid, 
9 credited, or required to be distributed, or permanently 
10 set
aside for charitable purposes pursuant to Internal 
11 Revenue Code Section
642(c) during the taxable year.

12 (d) Partnerships.
13  (1) In general. In the case of a partnership, base 
14 income means an
amount equal to the taxpayer's taxable 
15 income for the taxable year as
modified by paragraph (2).
16  (2) Modifications. The taxable income referred to in 
17 paragraph (1)
shall be modified by adding thereto the sum 
18 of the following amounts:
19   (A) An amount equal to all amounts paid or accrued 
20 to the taxpayer as
interest or dividends during the 
21 taxable year to the extent excluded from
gross income 
22 in the computation of taxable income;
23   (B) An amount equal to the amount of tax imposed by 
24 this Act to the
extent deducted from gross income for 
25 the taxable year;
 
 
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1   (C) The amount of deductions allowed to the 
2 partnership pursuant to
Section 707 (c) of the 
3 Internal Revenue Code in calculating its taxable 
4 income;
5   (D) An amount equal to the amount of the capital 
6 gain deduction
allowable under the Internal Revenue 
7 Code, to the extent deducted from
gross income in the 
8 computation of taxable income;
9   (D-5) For taxable years 2001 and thereafter, an 
10 amount equal to the
bonus depreciation deduction taken 
11 on the taxpayer's federal income tax return for the 
12 taxable
year under subsection (k) of Section 168 of 
13 the Internal Revenue Code;
14   (D-6) If the taxpayer sells, transfers, abandons, 
15 or otherwise disposes of
property for which the 
16 taxpayer was required in any taxable year to make an

17 addition modification under subparagraph (D-5), then 
18 an amount equal to the
aggregate amount of the 
19 deductions taken in all taxable years
under 
20 subparagraph (O) with respect to that property.
21   If the taxpayer continues to own property through 
22 the last day of the last tax year for which a 
23 subtraction is allowed with respect to that property 
24 under subparagraph (O) the taxpayer may claim a 
25 depreciation deduction for federal income tax purposes 
26 and for which the taxpayer was allowed in any taxable 
 
 
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1 year to make a subtraction modification under 
2 subparagraph (O), then an amount equal to that 
3 subtraction modification.

4   The taxpayer is required to make the addition 
5 modification under this
subparagraph
only once with 
6 respect to any one piece of property;
7   (D-7) An amount equal to the amount otherwise 
8 allowed as a deduction in computing base income for 
9 interest paid, accrued, or incurred, directly or 
10 indirectly, (i) for taxable years ending on or after 
11 December 31, 2004, to a foreign person who would be a 
12 member of the same unitary business group but for the 
13 fact the foreign person's business activity outside 
14 the United States is 80% or more of the foreign 
15 person's total business activity and (ii) for taxable 
16 years ending on or after December 31, 2008, to a person 
17 who would be a member of the same unitary business 
18 group but for the fact that the person is prohibited 
19 under Section 1501(a)(27) from being included in the 
20 unitary business group because he or she is ordinarily 
21 required to apportion business income under different 
22 subsections of Section 304. The addition modification 
23 required by this subparagraph shall be reduced to the 
24 extent that dividends were included in base income of 
25 the unitary group for the same taxable year and 
26 received by the taxpayer or by a member of the 
 
 
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1 taxpayer's unitary business group (including amounts 
2 included in gross income pursuant to Sections 951 
3 through 964 of the Internal Revenue Code and amounts 
4 included in gross income under Section 78 of the 
5 Internal Revenue Code) with respect to the stock of 
6 the same person to whom the interest was paid, 
7 accrued, or incurred.

8   This paragraph shall not apply to the following:

9    (i) an item of interest paid, accrued, or 
10 incurred, directly or indirectly, to a person who 
11 is subject in a foreign country or state, other 
12 than a state which requires mandatory unitary 
13 reporting, to a tax on or measured by net income 
14 with respect to such interest; or
15    (ii) an item of interest paid, accrued, or 
16 incurred, directly or indirectly, to a person if 
17 the taxpayer can establish, based on a 
18 preponderance of the evidence, both of the 
19 following:
20     (a) the person, during the same taxable 
21 year, paid, accrued, or incurred, the interest 
22 to a person that is not a related member, and
23     (b) the transaction giving rise to the 
24 interest expense between the taxpayer and the 
25 person did not have as a principal purpose the 
26 avoidance of Illinois income tax, and is paid 
 
 
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1 pursuant to a contract or agreement that 
2 reflects an arm's-length interest rate and 
3 terms; or

4    (iii) the taxpayer can establish, based on 
5 clear and convincing evidence, that the interest 
6 paid, accrued, or incurred relates to a contract 
7 or agreement entered into at arm's-length rates 
8 and terms and the principal purpose for the 
9 payment is not federal or Illinois tax avoidance; 
10 or

11    (iv) an item of interest paid, accrued, or 
12 incurred, directly or indirectly, to a person if 
13 the taxpayer establishes by clear and convincing 
14 evidence that the adjustments are unreasonable; or 
15 if the taxpayer and the Director agree in writing 
16 to the application or use of an alternative method 
17 of apportionment under Section 304(f).

18    Nothing in this subsection shall preclude the 
19 Director from making any other adjustment 
20 otherwise allowed under Section 404 of this Act 
21 for any tax year beginning after the effective 
22 date of this amendment provided such adjustment is 
23 made pursuant to regulation adopted by the 
24 Department and such regulations provide methods 
25 and standards by which the Department will utilize 
26 its authority under Section 404 of this Act; and

 
 
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1   (D-8) An amount equal to the amount of intangible 
2 expenses and costs otherwise allowed as a deduction in 
3 computing base income, and that were paid, accrued, or 
4 incurred, directly or indirectly, (i) for taxable 
5 years ending on or after December 31, 2004, to a 
6 foreign person who would be a member of the same 
7 unitary business group but for the fact that the 
8 foreign person's business activity outside the United 
9 States is 80% or more of that person's total business 
10 activity and (ii) for taxable years ending on or after 
11 December 31, 2008, to a person who would be a member of 
12 the same unitary business group but for the fact that 
13 the person is prohibited under Section 1501(a)(27) 
14 from being included in the unitary business group 
15 because he or she is ordinarily required to apportion 
16 business income under different subsections of Section 
17 304. The addition modification required by this 
18 subparagraph shall be reduced to the extent that 
19 dividends were included in base income of the unitary 
20 group for the same taxable year and received by the 
21 taxpayer or by a member of the taxpayer's unitary 
22 business group (including amounts included in gross 
23 income pursuant to Sections 951 through 964 of the 
24 Internal Revenue Code and amounts included in gross 
25 income under Section 78 of the Internal Revenue Code) 
26 with respect to the stock of the same person to whom 
 
 
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1 the intangible expenses and costs were directly or 
2 indirectly paid, incurred or accrued. The preceding 
3 sentence shall not apply to the extent that the same 
4 dividends caused a reduction to the addition 
5 modification required under Section 203(d)(2)(D-7) of 
6 this Act. As used in this subparagraph, the term 
7 "intangible expenses and costs" includes (1) expenses, 
8 losses, and costs for, or related to, the direct or 
9 indirect acquisition, use, maintenance or management, 
10 ownership, sale, exchange, or any other disposition of 
11 intangible property; (2) losses incurred, directly or 
12 indirectly, from factoring transactions or discounting 
13 transactions; (3) royalty, patent, technical, and 
14 copyright fees; (4) licensing fees; and (5) other 
15 similar expenses and costs. For purposes of this 
16 subparagraph, "intangible property" includes patents, 
17 patent applications, trade names, trademarks, service 
18 marks, copyrights, mask works, trade secrets, and 
19 similar types of intangible assets;
20   This paragraph shall not apply to the following:
21    (i) any item of intangible expenses or costs 
22 paid, accrued, or incurred, directly or 
23 indirectly, from a transaction with a person who 
24 is subject in a foreign country or state, other 
25 than a state which requires mandatory unitary 
26 reporting, to a tax on or measured by net income 
 
 
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1 with respect to such item; or
2    (ii) any item of intangible expense or cost 
3 paid, accrued, or incurred, directly or 
4 indirectly, if the taxpayer can establish, based 
5 on a preponderance of the evidence, both of the 
6 following:
7     (a) the person during the same taxable 
8 year paid, accrued, or incurred, the 
9 intangible expense or cost to a person that is 
10 not a related member, and
11     (b) the transaction giving rise to the 
12 intangible expense or cost between the 
13 taxpayer and the person did not have as a 
14 principal purpose the avoidance of Illinois 
15 income tax, and is paid pursuant to a contract 
16 or agreement that reflects arm's-length terms; 
17 or
18    (iii) any item of intangible expense or cost 
19 paid, accrued, or incurred, directly or 
20 indirectly, from a transaction with a person if 
21 the taxpayer establishes by clear and convincing 
22 evidence, that the adjustments are unreasonable; 
23 or if the taxpayer and the Director agree in 
24 writing to the application or use of an 
25 alternative method of apportionment under Section 
26 304(f);

 
 
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1    Nothing in this subsection shall preclude the 
2 Director from making any other adjustment 
3 otherwise allowed under Section 404 of this Act 
4 for any tax year beginning after the effective 
5 date of this amendment provided such adjustment is 
6 made pursuant to regulation adopted by the 
7 Department and such regulations provide methods 
8 and standards by which the Department will utilize 
9 its authority under Section 404 of this Act;

10   (D-9) For taxable years ending on or after 
11 December 31, 2008, an amount equal to the amount of 
12 insurance premium expenses and costs otherwise allowed 
13 as a deduction in computing base income, and that were 
14 paid, accrued, or incurred, directly or indirectly, to 
15 a person who would be a member of the same unitary 
16 business group but for the fact that the person is 
17 prohibited under Section 1501(a)(27) from being 
18 included in the unitary business group because he or 
19 she is ordinarily required to apportion business 
20 income under different subsections of Section 304. The 
21 addition modification required by this subparagraph 
22 shall be reduced to the extent that dividends were 
23 included in base income of the unitary group for the 
24 same taxable year and received by the taxpayer or by a 
25 member of the taxpayer's unitary business group 
26 (including amounts included in gross income under 
 
 
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1 Sections 951 through 964 of the Internal Revenue Code 
2 and amounts included in gross income under Section 78 
3 of the Internal Revenue Code) with respect to the 
4 stock of the same person to whom the premiums and costs 
5 were directly or indirectly paid, incurred, or 
6 accrued. The preceding sentence does not apply to the 
7 extent that the same dividends caused a reduction to 
8 the addition modification required under Section 
9 203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;
10   (D-10) An amount equal to the credit allowable to 
11 the taxpayer under Section 218(a) of this Act, 
12 determined without regard to Section 218(c) of this 
13 Act;
14   (D-11) For taxable years ending on or after 
15 December 31, 2017, an amount equal to the deduction 
16 allowed under Section 199 of the Internal Revenue Code 
17 for the taxable year; 
18 and by deducting from the total so obtained the following 
19 amounts:
20   (E) The valuation limitation amount;
21   (F) An amount equal to the amount of any tax 
22 imposed by this Act which
was refunded to the taxpayer 
23 and included in such total for the taxable year;
24   (G) An amount equal to all amounts included in 
25 taxable income as
modified by subparagraphs (A), (B), 
26 (C) and (D) which are exempt from
taxation by this 
 
 
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1 State either by reason of its statutes or Constitution 
2 or
by reason of
the Constitution, treaties or statutes 
3 of the United States;
provided that, in the case of any 
4 statute of this State that exempts income
derived from 
5 bonds or other obligations from the tax imposed under 
6 this Act,
the amount exempted shall be the interest 
7 net of bond premium amortization;
8   (H) Any income of the partnership which 
9 constitutes personal service
income as defined in 
10 Section 1348(b)(1) of the Internal Revenue Code (as
in 
11 effect December 31, 1981) or a reasonable allowance 
12 for compensation
paid or accrued for services rendered 
13 by partners to the partnership,
whichever is greater; 
14 this subparagraph (H) is exempt from the provisions of 
15 Section 250;
16   (I) An amount equal to all amounts of income 
17 distributable to an entity
subject to the Personal 
18 Property Tax Replacement Income Tax imposed by

19 subsections (c) and (d) of Section 201 of this Act 
20 including amounts
distributable to organizations 
21 exempt from federal income tax by reason of
Section 
22 501(a) of the Internal Revenue Code; this subparagraph 
23 (I) is exempt from the provisions of Section 250;
24   (J) With the exception of any amounts subtracted 
25 under subparagraph
(G),
an amount equal to the sum of 
26 all amounts disallowed as deductions
by (i) Sections 
 
 
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1 171(a)(2), and 265(a)(2) of the Internal Revenue Code, 
2 and all amounts of expenses allocable to
interest and 
3 disallowed as deductions by Section 265(a)(1) of the 
4 Internal
Revenue Code;
and (ii) for taxable years

5 ending on or after August 13, 1999, Sections

6 171(a)(2), 265,
280C, and 832(b)(5)(B)(i) of the 
7 Internal Revenue Code, plus, (iii) for taxable years 
8 ending on or after December 31, 2011, Section 
9 45G(e)(3) of the Internal Revenue Code and, for 
10 taxable years ending on or after December 31, 2008, 
11 any amount included in gross income under Section 87 
12 of the Internal Revenue Code; the provisions of this

13 subparagraph are exempt from the provisions of Section 
14 250;
15   (K) An amount equal to those dividends included in 
16 such total which were
paid by a corporation which 
17 conducts business operations in a River Edge 
18 Redevelopment Zone or zones created under the River 
19 Edge Redevelopment Zone Act and
conducts substantially 
20 all of its operations
from a River Edge Redevelopment 
21 Zone or zones. This subparagraph (K) is exempt from 
22 the provisions of Section 250;
23   (L) An amount equal to any contribution made to a 
24 job training project
established pursuant to the Real 
25 Property Tax Increment Allocation
Redevelopment Act;
26   (M) An amount equal to those dividends included in 
 
 
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1 such total
that were paid by a corporation that 
2 conducts business operations in a
federally designated 
3 Foreign Trade Zone or Sub-Zone and that is designated 
4 a
High Impact Business located in Illinois; provided 
5 that dividends eligible
for the deduction provided in 
6 subparagraph (K) of paragraph (2) of this
subsection 
7 shall not be eligible for the deduction provided under 
8 this
subparagraph (M);
9   (N) An amount equal to the amount of the deduction 
10 used to compute the
federal income tax credit for 
11 restoration of substantial amounts held under
claim of 
12 right for the taxable year pursuant to Section 1341 of 
13 the
Internal Revenue Code;
14   (O) For taxable years 2001 and thereafter, for the 
15 taxable year in
which the bonus depreciation deduction

16 is taken on the taxpayer's federal income tax return 
17 under
subsection (k) of Section 168 of the Internal 
18 Revenue Code and for each
applicable taxable year 
19 thereafter, an amount equal to "x", where:
20    (1) "y" equals the amount of the depreciation 
21 deduction taken for the
taxable year
on the 
22 taxpayer's federal income tax return on property 
23 for which the bonus
depreciation deduction
was 
24 taken in any year under subsection (k) of Section 
25 168 of the Internal
Revenue Code, but not 
26 including the bonus depreciation deduction;
 
 
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1    (2) for taxable years ending on or before 
2 December 31, 2005, "x" equals "y" multiplied by 30 
3 and then divided by 70 (or "y"
multiplied by 
4 0.429); and
5    (3) for taxable years ending after December 
6 31, 2005:
7     (i) for property on which a bonus 
8 depreciation deduction of 30% of the adjusted 
9 basis was taken, "x" equals "y" multiplied by 
10 30 and then divided by 70 (or "y"
multiplied 
11 by 0.429); and
12     (ii) for property on which a bonus 
13 depreciation deduction of 50% of the adjusted 
14 basis was taken, "x" equals "y" multiplied by 
15 1.0; .
16     (iii) for property on which a bonus 
17 depreciation deduction of 100% of the adjusted 
18 basis was taken in a taxable year ending on or 
19 after December 31, 2021, "x" equals the 
20 depreciation deduction that would be allowed 
21 on that property if the taxpayer had made the 
22 election under Section 168(k)(7) of the 
23 Internal Revenue Code to not claim bonus 
24 deprecation on that property; and
25     (iv) for property on which a bonus 
26 depreciation deduction of a percentage other 
 
 
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1 than 30%, 50% or 100% of the adjusted basis 
2 was taken in a taxable year ending on or after 
3 December 31, 2021, "x" equals "y" multiplied 
4 by 100 times the percentage bonus depreciation 
5 on the property (that is, 100(bonus%)) and 
6 then divided by 100 times 1 minus the 
7 percentage bonus depreciation on the property 
8 (that is, 100(1–bonus%)). 
9   The aggregate amount deducted under this 
10 subparagraph in all taxable
years for any one piece of 
11 property may not exceed the amount of the bonus

12 depreciation deduction
taken on that property on the 
13 taxpayer's federal income tax return under
subsection 
14 (k) of Section 168 of the Internal Revenue Code. This 
15 subparagraph (O) is exempt from the provisions of 
16 Section 250;
17   (P) If the taxpayer sells, transfers, abandons, or 
18 otherwise disposes of
property for which the taxpayer 
19 was required in any taxable year to make an
addition 
20 modification under subparagraph (D-5), then an amount 
21 equal to that
addition modification.
22   If the taxpayer continues to own property through 
23 the last day of the last tax year for which a 
24 subtraction is allowed with respect to that property 
25 under subparagraph (O) the taxpayer may claim a 
26 depreciation deduction for federal income tax purposes 
 
 
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1 and for which the taxpayer was required in any taxable 
2 year to make an addition modification under 
3 subparagraph (D-5), then an amount equal to that 
4 addition modification.

5   The taxpayer is allowed to take the deduction 
6 under this subparagraph
only once with respect to any 
7 one piece of property.
8   This subparagraph (P) is exempt from the 
9 provisions of Section 250;
10   (Q) The amount of (i) any interest income (net of 
11 the deductions allocable thereto) taken into account 
12 for the taxable year with respect to a transaction 
13 with a taxpayer that is required to make an addition 
14 modification with respect to such transaction under 
15 Section 203(a)(2)(D-17), 203(b)(2)(E-12), 
16 203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed 
17 the amount of such addition modification and
(ii) any 
18 income from intangible property (net of the deductions 
19 allocable thereto) taken into account for the taxable 
20 year with respect to a transaction with a taxpayer 
21 that is required to make an addition modification with 
22 respect to such transaction under Section 
23 203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or 
24 203(d)(2)(D-8), but not to exceed the amount of such 
25 addition modification. This subparagraph (Q) is exempt 
26 from Section 250;

 
 
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1   (R) An amount equal to the interest income taken 
2 into account for the taxable year (net of the 
3 deductions allocable thereto) with respect to 
4 transactions with (i) a foreign person who would be a 
5 member of the taxpayer's unitary business group but 
6 for the fact that the foreign person's business 
7 activity outside the United States is 80% or more of 
8 that person's total business activity and (ii) for 
9 taxable years ending on or after December 31, 2008, to 
10 a person who would be a member of the same unitary 
11 business group but for the fact that the person is 
12 prohibited under Section 1501(a)(27) from being 
13 included in the unitary business group because he or 
14 she is ordinarily required to apportion business 
15 income under different subsections of Section 304, but 
16 not to exceed the addition modification required to be 
17 made for the same taxable year under Section 
18 203(d)(2)(D-7) for interest paid, accrued, or 
19 incurred, directly or indirectly, to the same person. 
20 This subparagraph (R) is exempt from Section 250; 
21   (S) An amount equal to the income from intangible 
22 property taken into account for the taxable year (net 
23 of the deductions allocable thereto) with respect to 
24 transactions with (i) a foreign person who would be a 
25 member of the taxpayer's unitary business group but 
26 for the fact that the foreign person's business 
 
 
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1 activity outside the United States is 80% or more of 
2 that person's total business activity and (ii) for 
3 taxable years ending on or after December 31, 2008, to 
4 a person who would be a member of the same unitary 
5 business group but for the fact that the person is 
6 prohibited under Section 1501(a)(27) from being 
7 included in the unitary business group because he or 
8 she is ordinarily required to apportion business 
9 income under different subsections of Section 304, but 
10 not to exceed the addition modification required to be 
11 made for the same taxable year under Section 
12 203(d)(2)(D-8) for intangible expenses and costs paid, 
13 accrued, or incurred, directly or indirectly, to the 
14 same person. This subparagraph (S) is exempt from 
15 Section 250; and

16   (T) For taxable years ending on or after December 
17 31, 2011, in the case of a taxpayer who was required to 
18 add back any insurance premiums under Section 
19 203(d)(2)(D-9), such taxpayer may elect to subtract 
20 that part of a reimbursement received from the 
21 insurance company equal to the amount of the expense 
22 or loss (including expenses incurred by the insurance 
23 company) that would have been taken into account as a 
24 deduction for federal income tax purposes if the 
25 expense or loss had been uninsured. If a taxpayer 
26 makes the election provided for by this subparagraph 
 
 
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1 (T), the insurer to which the premiums were paid must 
2 add back to income the amount subtracted by the 
3 taxpayer pursuant to this subparagraph (T). This 
4 subparagraph (T) is exempt from the provisions of 
5 Section 250. 

6 (e) Gross income; adjusted gross income; taxable income.
7  (1) In general. Subject to the provisions of paragraph 
8 (2) and
subsection (b)(3), for purposes of this Section 
9 and Section 803(e), a
taxpayer's gross income, adjusted 
10 gross income, or taxable income for
the taxable year shall 
11 mean the amount of gross income, adjusted gross
income or 
12 taxable income properly reportable for federal income tax

13 purposes for the taxable year under the provisions of the 
14 Internal
Revenue Code. Taxable income may be less than 
15 zero. However, for taxable
years ending on or after 
16 December 31, 1986, net operating loss
carryforwards from 
17 taxable years ending prior to December 31, 1986, may not

18 exceed the sum of federal taxable income for the taxable 
19 year before net
operating loss deduction, plus the excess 
20 of addition modifications over
subtraction modifications 
21 for the taxable year. For taxable years ending
prior to 
22 December 31, 1986, taxable income may never be an amount 
23 in excess
of the net operating loss for the taxable year as 
24 defined in subsections
(c) and (d) of Section 172 of the 
25 Internal Revenue Code, provided that when
taxable income 
 
 
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1 of a corporation (other than a Subchapter S corporation),

2 trust, or estate is less than zero and addition 
3 modifications, other than
those provided by subparagraph 
4 (E) of paragraph (2) of subsection (b) for
corporations or 
5 subparagraph (E) of paragraph (2) of subsection (c) for

6 trusts and estates, exceed subtraction modifications, an 
7 addition
modification must be made under those 
8 subparagraphs for any other taxable
year to which the 
9 taxable income less than zero (net operating loss) is

10 applied under Section 172 of the Internal Revenue Code or 
11 under
subparagraph (E) of paragraph (2) of this subsection 
12 (e) applied in
conjunction with Section 172 of the 
13 Internal Revenue Code.
14  (2) Special rule. For purposes of paragraph (1) of 
15 this subsection,
the taxable income properly reportable 
16 for federal income tax purposes
shall mean:
17   (A) Certain life insurance companies. In the case 
18 of a life
insurance company subject to the tax imposed 
19 by Section 801 of the
Internal Revenue Code, life 
20 insurance company taxable income, plus the
amount of 
21 distribution from pre-1984 policyholder surplus 
22 accounts as
calculated under Section 815a of the 
23 Internal Revenue Code;
24   (B) Certain other insurance companies. In the case 
25 of mutual
insurance companies subject to the tax 
26 imposed by Section 831 of the
Internal Revenue Code, 
 
 
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1 insurance company taxable income;
2   (C) Regulated investment companies. In the case of 
3 a regulated
investment company subject to the tax 
4 imposed by Section 852 of the
Internal Revenue Code, 
5 investment company taxable income;
6   (D) Real estate investment trusts. In the case of 
7 a real estate
investment trust subject to the tax 
8 imposed by Section 857 of the
Internal Revenue Code, 
9 real estate investment trust taxable income;
10   (E) Consolidated corporations. In the case of a 
11 corporation which
is a member of an affiliated group 
12 of corporations filing a consolidated
income tax 
13 return for the taxable year for federal income tax 
14 purposes,
taxable income determined as if such 
15 corporation had filed a separate
return for federal 
16 income tax purposes for the taxable year and each

17 preceding taxable year for which it was a member of an 
18 affiliated group.
For purposes of this subparagraph, 
19 the taxpayer's separate taxable
income shall be 
20 determined as if the election provided by Section

21 243(b)(2) of the Internal Revenue Code had been in 
22 effect for all such years;
23   (F) Cooperatives. In the case of a cooperative 
24 corporation or
association, the taxable income of such 
25 organization determined in
accordance with the 
26 provisions of Section 1381 through 1388 of the

 
 
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1 Internal Revenue Code, but without regard to the 
2 prohibition against offsetting losses from patronage 
3 activities against income from nonpatronage 
4 activities; except that a cooperative corporation or 
5 association may make an election to follow its federal 
6 income tax treatment of patronage losses and 
7 nonpatronage losses. In the event such election is 
8 made, such losses shall be computed and carried over 
9 in a manner consistent with subsection (a) of Section 
10 207 of this Act and apportioned by the apportionment 
11 factor reported by the cooperative on its Illinois 
12 income tax return filed for the taxable year in which 
13 the losses are incurred. The election shall be 
14 effective for all taxable years with original returns 
15 due on or after the date of the election. In addition, 
16 the cooperative may file an amended return or returns, 
17 as allowed under this Act, to provide that the 
18 election shall be effective for losses incurred or 
19 carried forward for taxable years occurring prior to 
20 the date of the election. Once made, the election may 
21 only be revoked upon approval of the Director. The 
22 Department shall adopt rules setting forth 
23 requirements for documenting the elections and any 
24 resulting Illinois net loss and the standards to be 
25 used by the Director in evaluating requests to revoke 
26 elections. Public Act 96-932 is declaratory of 
 
 
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1 existing law; 
2   (G) Subchapter S corporations. In the case of: (i) 
3 a Subchapter S
corporation for which there is in 
4 effect an election for the taxable year
under Section 
5 1362 of the Internal Revenue Code, the taxable income 
6 of such
corporation determined in accordance with 
7 Section 1363(b) of the Internal
Revenue Code, except 
8 that taxable income shall take into
account those 
9 items which are required by Section 1363(b)(1) of the

10 Internal Revenue Code to be separately stated; and 
11 (ii) a Subchapter
S corporation for which there is in 
12 effect a federal election to opt out of
the provisions 
13 of the Subchapter S Revision Act of 1982 and have 
14 applied
instead the prior federal Subchapter S rules 
15 as in effect on July 1, 1982,
the taxable income of 
16 such corporation determined in accordance with the

17 federal Subchapter S rules as in effect on July 1, 
18 1982; and
19   (H) Partnerships. In the case of a partnership, 
20 taxable income
determined in accordance with Section 
21 703 of the Internal Revenue Code,
except that taxable 
22 income shall take into account those items which are

23 required by Section 703(a)(1) to be separately stated 
24 but which would be
taken into account by an individual 
25 in calculating his taxable income.
26  (3) Recapture of business expenses on disposition of 
 
 
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1 asset or business. Notwithstanding any other law to the 
2 contrary, if in prior years income from an asset or 
3 business has been classified as business income and in a 
4 later year is demonstrated to be non-business income, then 
5 all expenses, without limitation, deducted in such later 
6 year and in the 2 immediately preceding taxable years 
7 related to that asset or business that generated the 
8 non-business income shall be added back and recaptured as 
9 business income in the year of the disposition of the 
10 asset or business. Such amount shall be apportioned to 
11 Illinois using the greater of the apportionment fraction 
12 computed for the business under Section 304 of this Act 
13 for the taxable year or the average of the apportionment 
14 fractions computed for the business under Section 304 of 
15 this Act for the taxable year and for the 2 immediately 
16 preceding taxable years.


17 (f) Valuation limitation amount.
18  (1) In general. The valuation limitation amount 
19 referred to in
subsections (a)(2)(G), (c)(2)(I) and 
20 (d)(2)(E) is an amount equal to:
21   (A) The sum of the pre-August 1, 1969 appreciation 
22 amounts (to the
extent consisting of gain reportable 
23 under the provisions of Section
1245 or 1250 of the 
24 Internal Revenue Code) for all property in respect
of 
25 which such gain was reported for the taxable year; 
 
 
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1 plus
2   (B) The lesser of (i) the sum of the pre-August 1, 
3 1969 appreciation
amounts (to the extent consisting of 
4 capital gain) for all property in
respect of which 
5 such gain was reported for federal income tax purposes

6 for the taxable year, or (ii) the net capital gain for 
7 the taxable year,
reduced in either case by any amount 
8 of such gain included in the amount
determined under 
9 subsection (a)(2)(F) or (c)(2)(H).
10  (2) Pre-August 1, 1969 appreciation amount.
11   (A) If the fair market value of property referred 
12 to in paragraph
(1) was readily ascertainable on 
13 August 1, 1969, the pre-August 1, 1969
appreciation 
14 amount for such property is the lesser of (i) the 
15 excess of
such fair market value over the taxpayer's 
16 basis (for determining gain)
for such property on that 
17 date (determined under the Internal Revenue
Code as in 
18 effect on that date), or (ii) the total gain realized 
19 and
reportable for federal income tax purposes in 
20 respect of the sale,
exchange or other disposition of 
21 such property.
22   (B) If the fair market value of property referred 
23 to in paragraph
(1) was not readily ascertainable on 
24 August 1, 1969, the pre-August 1,
1969 appreciation 
25 amount for such property is that amount which bears

26 the same ratio to the total gain reported in respect of 
 
 
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1 the property for
federal income tax purposes for the 
2 taxable year, as the number of full
calendar months in 
3 that part of the taxpayer's holding period for the

4 property ending July 31, 1969 bears to the number of 
5 full calendar
months in the taxpayer's entire holding 
6 period for the
property.
7   (C) The Department shall prescribe such 
8 regulations as may be
necessary to carry out the 
9 purposes of this paragraph.

10 (g) Double deductions. Unless specifically provided 
11otherwise, nothing
in this Section shall permit the same item 
12to be deducted more than once.

13 (h) Legislative intention. Except as expressly provided by 
14this
Section there shall be no modifications or limitations on 
15the amounts
of income, gain, loss or deduction taken into 
16account in determining
gross income, adjusted gross income or 
17taxable income for federal income
tax purposes for the taxable 
18year, or in the amount of such items
entering into the 
19computation of base income and net income under this
Act for 
20such taxable year, whether in respect of property values as of

21August 1, 1969 or otherwise.
22(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18; 
23101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)




 
 
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1 (35 ILCS 5/207) (from Ch. 120, par. 2-207)



2 Sec. 207. Net Losses. 

3 (a) If after applying all of the (i) modifications

4provided for in paragraph (2) of Section 203(b), paragraph (2) 
5of Section
203(c) and paragraph (2) of Section 203(d) and (ii) 
6the allocation and
apportionment provisions of Article 3 of 
7this
Act and subsection (c) of this Section, the taxpayer's 
8net income results in a loss;


9  (1) for any taxable year ending prior to December 31, 
10 1999, such loss
shall be allowed
as a carryover or 
11 carryback deduction in the manner allowed under Section

12 172 of the Internal Revenue Code;


13  (2) for any taxable year ending on or after December 
14 31, 1999 and prior
to December 31, 2003, such loss
shall be 
15 allowed as a carryback to each of the 2 taxable years 
16 preceding the
taxable year of such loss and shall be a net 
17 operating loss carryover to each of the
20 taxable years 
18 following the taxable year of such loss; and


19  (3) for any taxable year ending on or after December 
20 31, 2003, such loss
shall be allowed as a net operating 
21 loss carryover to each of the 12 taxable years
following 
22 the taxable year of such loss, except as provided in 
23 subsection (d).

24 (a-5) Election to relinquish carryback and order of 
25application of
losses.


26   (A) For losses incurred in tax years ending prior 
 
 
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1 to December 31,
2003, the taxpayer may elect to 
2 relinquish the entire carryback period
with respect to 
3 such loss. Such election shall be made in the form and 
4 manner
prescribed by the Department and shall be made 
5 by the due date (including
extensions of time) for 
6 filing the taxpayer's return for the taxable year in

7 which such loss is incurred, and such election, once 
8 made, shall be
irrevocable.


9   (B) The entire amount of such loss shall be 
10 carried to the earliest
taxable year to which such 
11 loss may be carried. The amount of such loss which

12 shall be carried to each of the other taxable years 
13 shall be the excess, if
any, of the amount of such loss 
14 over the sum of the deductions for carryback or

15 carryover of such loss allowable for each of the prior 
16 taxable years to which
such loss may be carried.

17 (b) Any loss determined under subsection (a) of this 
18Section must be carried
back or carried forward in the same 
19manner for purposes of subsections (a)
and (b) of Section 201 
20of this Act as for purposes of subsections (c) and
(d) of 
21Section 201 of this Act.

22 (c) Notwithstanding any other provision of this Act, for 
23each taxable year ending on or after December 31, 2008, for 
24purposes of computing the loss for the taxable year under 
25subsection (a) of this Section and the deduction taken into 
26account for the taxable year for a net operating loss 
 
 
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1carryover under paragraphs (1), (2), and (3) of subsection (a) 
2of this Section, the loss and net operating loss carryover 
3shall be reduced in an amount equal to the reduction to the net 
4operating loss and net operating loss carryover to the taxable 
5year, respectively, required under Section 108(b)(2)(A) of the 
6Internal Revenue Code, multiplied by a fraction, the numerator 
7of which is the amount of discharge of indebtedness income 
8that is excluded from gross income for the taxable year (but 
9only if the taxable year ends on or after December 31, 2008) 
10under Section 108(a) of the Internal Revenue Code and that 
11would have been allocated and apportioned to this State under 
12Article 3 of this Act but for that exclusion, and the 
13denominator of which is the total amount of discharge of 
14indebtedness income excluded from gross income under Section 
15108(a) of the Internal Revenue Code for the taxable year. The 
16reduction required under this subsection (c) shall be made 
17after the determination of Illinois net income for the taxable 
18year in which the indebtedness is discharged.

19 (d) In the case of a corporation (other than a Subchapter S 
20corporation), no carryover deduction shall be allowed under 
21this Section for any taxable year ending after December 31, 
222010 and prior to December 31, 2012, and no carryover 
23deduction shall exceed $100,000 for any taxable year ending on 
24or after December 31, 2012 and prior to December 31, 2014 and 
25for any taxable year ending on or after December 31, 2021 and 
26prior to December 31, 2024; provided that, for purposes of 
 
 
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1determining the taxable years to which a net loss may be 
2carried under subsection (a) of this Section, no taxable year 
3for which a deduction is disallowed under this subsection, or 
4for which the deduction would exceed $100,000 if not for this 
5subsection, shall be counted. 
6 (e) In the case of a residual interest holder in a real 
7estate mortgage investment conduit subject to Section 860E of 
8the Internal Revenue Code, the net loss in subsection (a) 
9shall be equal to: 
10  (1) the amount computed under subsection (a), without 
11 regard to this subsection (e), or if that amount is 
12 positive, zero; 
13  (2) minus an amount equal to the amount computed under 
14 subsection (a), without regard to this subsection (e), 
15 minus the amount that would be computed under subsection 
16 (a) if the taxpayer's federal taxable income were computed 
17 without regard to Section 860E of the Internal Revenue 
18 Code and without regard to this subsection (e). 
19 The modification in this subsection (e) is exempt from the 
20provisions of Section 250. 
21(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11; 
2297-636, eff. 6-1-12.)





23 (35 ILCS 5/214)



24 Sec. 214. Tax credit for affordable housing donations. 

25 (a) Beginning with taxable years ending on or after 
 
 
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1December 31, 2001 and
until the taxable year ending on 
2December 31, 2026 December 31, 2021, a taxpayer who makes a

3donation under Section 7.28 of the Illinois Housing 
4Development Act is entitled to a credit
against the tax 
5imposed by subsections (a) and (b) of Section 201 in an amount

6equal
to 50% of the value of the donation. Partners, 
7shareholders of subchapter S
corporations, and owners of 
8limited liability companies (if the limited
liability company 
9is treated as a partnership for purposes of federal and State

10income
taxation) are entitled to a credit under this Section 
11to be determined in
accordance with the determination of 
12income and distributive share of income
under Sections 702 and 
13703 and subchapter S of the Internal Revenue Code.
Persons or 
14entities not subject to the tax imposed by subsections (a) and 
15(b)
of Section 201 and who make a donation under Section 7.28 
16of the Illinois
Housing Development Act are entitled to a 
17credit as described in this
subsection and may transfer that 
18credit as described in subsection (c).

19 (b) If the amount of the credit exceeds the tax liability 
20for the year, the
excess may be carried forward and applied to 
21the tax liability of the 5 taxable
years following the excess 
22credit year. The tax credit shall be applied to the
earliest 
23year for which there is a tax liability. If there are credits 
24for
more than one year that are available to offset a 
25liability, the earlier credit
shall be applied first.

26 (c) The transfer of the tax credit allowed under this 
 
 
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1Section may be made
(i) to the purchaser of land that has been 
2designated solely for affordable
housing projects in 
3accordance with the Illinois Housing Development Act or
(ii) 
4to another donor who has also made a donation in accordance 
5with Section 7.28 of the
Illinois Housing
Development Act.

6 (d) A taxpayer claiming the credit provided by this 
7Section must maintain
and record any information that the 
8Department may require by regulation
regarding the project for 
9which the credit is claimed.
When
claiming the credit provided 
10by this Section, the taxpayer must provide
information 
11regarding the taxpayer's donation to the project under the 
12Illinois Housing Development Act.

13(Source: P.A. 99-915, eff. 12-20-16.)


14 (35 ILCS 5/220)
15 Sec. 220. Angel investment credit.
16 (a) As used in this Section: 
17 "Applicant" means a corporation, partnership, limited 
18liability company, or a natural person that makes an 
19investment in a qualified new business venture. The term 
20"applicant" does not include (i) a corporation, partnership, 
21limited liability company, or a natural person who has a 
22direct or indirect ownership interest of at least 51% in the 
23profits, capital, or value of the qualified new business 
24venture receiving the investment or (ii) a related member. 
25 "Claimant" means an applicant certified by the Department 
 
 
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1who files a claim for a credit under this Section. 
2 "Department" means the Department of Commerce and Economic 
3Opportunity. 
4 "Investment" means money (or its equivalent) given to a 
5qualified new business venture, at a risk of loss, in 
6consideration for an equity interest of the qualified new 
7business venture. The Department may adopt rules to permit 
8certain forms of contingent equity investments to be 
9considered eligible for a tax credit under this Section. 
10 "Qualified new business venture" means a business that is 
11registered with the Department under this Section. 
12 "Related member" means a person that, with respect to the

13applicant, is any one of the following: 
14  (1) An individual, if the individual and the members 
15 of the individual's family (as defined in Section 318 of 
16 the Internal Revenue Code) own directly, indirectly,

17 beneficially, or constructively, in the aggregate, at 
18 least 50% of the value of the outstanding profits, 
19 capital, stock, or other ownership interest in the 
20 qualified new business venture that is the recipient of 
21 the applicant's investment. 
22  (2) A partnership, estate, or trust and any partner or 
23 beneficiary, if the partnership, estate, or trust and its 
24 partners or beneficiaries own directly, indirectly, 
25 beneficially, or constructively, in the aggregate, at 
26 least 50% of the profits, capital, stock, or other 
 
 
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1 ownership interest in the qualified new business venture 
2 that is the recipient of the applicant's investment. 
3  (3) A corporation, and any party related to the 
4 corporation in a manner that would require an attribution 
5 of stock from the corporation under the attribution rules

6 of Section 318 of the Internal Revenue Code, if the 
7 applicant and any other related member own, in the 
8 aggregate, directly, indirectly, beneficially, or 
9 constructively, at least 50% of the value of the 
10 outstanding stock of the qualified new business venture 
11 that is the recipient of the applicant's investment. 
12  (4) A corporation and any party related to that 
13 corporation in a manner that would require an attribution 
14 of stock from the corporation to the party or from the

15 party to the corporation under the attribution rules of 
16 Section 318 of the Internal Revenue Code, if the 
17 corporation and all such related parties own, in the 
18 aggregate, at least 50% of the profits, capital, stock, or 
19 other ownership interest in the qualified new business 
20 venture that is the recipient of the applicant's 
21 investment. 
22  (5) A person to or from whom there is attribution of 
23 ownership of stock in the qualified new business venture 
24 that is the recipient of the applicant's investment in 
25 accordance with Section 1563(e) of the Internal Revenue 
26 Code, except that for purposes of determining whether a 
 
 
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1 person is a related member under this paragraph, "20%" 
2 shall be substituted for "5%" whenever "5%" appears in 
3 Section 1563(e) of the Internal Revenue Code. 
4 (b) For taxable years beginning after December 31, 2010, 
5and ending on or before December 31, 2026 December 31, 2021, 
6subject to the limitations provided in this Section, a 
7claimant may claim, as a credit against the tax imposed under 
8subsections (a) and (b) of Section 201 of this Act, an amount 
9equal to 25% of the claimant's investment made directly in a 
10qualified new business venture. In order for an investment in 
11a qualified new business venture to be eligible for tax 
12credits, the business must have applied for and received 
13certification under subsection (e) for the taxable year in 
14which the investment was made prior to the date on which the 
15investment was made. The credit under this Section may not 
16exceed the taxpayer's Illinois income tax liability for the 
17taxable year. If the amount of the credit exceeds the tax 
18liability for the year, the excess may be carried forward and 
19applied to the tax liability of the 5 taxable years following 
20the excess credit year. The credit shall be applied to the 
21earliest year for which there is a tax liability. If there are 
22credits from more than one tax year that are available to 
23offset a liability, the earlier credit shall be applied first. 
24In the case of a partnership or Subchapter S Corporation, the 
25credit is allowed to the partners or shareholders in 
26accordance with the determination of income and distributive 
 
 
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1share of income under Sections 702 and 704 and Subchapter S of 
2the Internal Revenue Code. 
3 (c) The minimum amount an applicant must invest in any 
4single qualified new business venture in order to be eligible 
5for a credit under this Section is $10,000. The maximum amount 
6of an applicant's total investment made in any single 
7qualified new business venture that may be used as the basis 
8for a credit under this Section is $2,000,000. 
9 (d) The Department shall implement a program to certify an 
10applicant for an angel investment credit. Upon satisfactory 
11review, the Department shall issue a tax credit certificate 
12stating the amount of the tax credit to which the applicant is 
13entitled. The Department shall annually certify that: (i) each 
14qualified new business venture that receives an angel 
15investment under this Section has maintained a minimum 
16employment threshold, as defined by rule, in the State (and 
17continues to maintain a minimum employment threshold in the 
18State for a period of no less than 3 years from the issue date 
19of the last tax credit certificate issued by the Department 
20with respect to such business pursuant to this Section); and 
21(ii) the claimant's investment has been made and remains, 
22except in the event of a qualifying liquidity event, in the 
23qualified new business venture for no less than 3 years. 
24 If an investment for which a claimant is allowed a credit 
25under subsection (b) is held by the claimant for less than 3 
26years, other than as a result of a permitted sale of the 
 
 
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1investment to person who is not a related member, the claimant 
2shall pay to the Department of Revenue, in the manner 
3prescribed by the Department of Revenue, the aggregate amount 
4of the disqualified credits that the claimant received related 
5to the subject investment. 
6 If the Department determines that a qualified new business 
7venture failed to maintain a minimum employment threshold in 
8the State through the date which is 3 years from the issue date 
9of the last tax credit certificate issued by the Department 
10with respect to the subject business pursuant to this Section, 
11the claimant or claimants shall pay to the Department of 
12Revenue, in the manner prescribed by the Department of 
13Revenue, the aggregate amount of the disqualified credits that 
14claimant or claimants received related to investments in that 
15business. 
16 (e) The Department shall implement a program to register 
17qualified new business ventures for purposes of this Section. 
18A business desiring registration under this Section shall be 
19required to submit a full and complete application to the 
20Department. A submitted application shall be effective only 
21for the taxable year in which it is submitted, and a business 
22desiring registration under this Section shall be required to 
23submit a separate application in and for each taxable year for 
24which the business desires registration. Further, if at any 
25time prior to the acceptance of an application for 
26registration under this Section by the Department one or more 
 
 
10200SB2017ham002- 702 -LRB102 16155 JWD 27453 a


1events occurs which makes the information provided in that 
2application materially false or incomplete (in whole or in 
3part), the business shall promptly notify the Department of 
4the same. Any failure of a business to promptly provide the 
5foregoing information to the Department may, at the discretion 
6of the Department, result in a revocation of a previously 
7approved application for that business, or disqualification of 
8the business from future registration under this Section, or 
9both. The Department may register the business only if all of 
10the following conditions are satisfied: 
11  (1) it has its principal place of business in this 
12 State; 
13  (2) at least 51% of the employees employed by the 
14 business are employed in this State; 
15  (3) the business has the potential for increasing jobs 
16 in this State, increasing capital investment in this 
17 State, or both, as determined by the Department, and 
18 either of the following apply: 
19   (A) it is principally engaged in innovation in any 
20 of the following: manufacturing; biotechnology; 
21 nanotechnology; communications; agricultural 
22 sciences; clean energy creation or storage technology; 
23 processing or assembling products, including medical 
24 devices, pharmaceuticals, computer software, computer 
25 hardware, semiconductors, other innovative technology 
26 products, or other products that are produced using 
 
 
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1 manufacturing methods that are enabled by applying 
2 proprietary technology; or providing services that are 
3 enabled by applying proprietary technology; or 
4   (B) it is undertaking pre-commercialization 
5 activity related to proprietary technology that 
6 includes conducting research, developing a new product 
7 or business process, or developing a service that is 
8 principally reliant on applying proprietary 
9 technology; 
10  (4) it is not principally engaged in real estate 
11 development, insurance, banking, lending, lobbying, 
12 political consulting, professional services provided by 
13 attorneys, accountants, business consultants, physicians, 
14 or health care consultants, wholesale or retail trade, 
15 leisure, hospitality, transportation, or construction, 
16 except construction of power production plants that derive 
17 energy from a renewable energy resource, as defined in 
18 Section 1 of the Illinois Power Agency Act;
19  (5) at the time it is first certified: 
20   (A) it has fewer than 100 employees; 
21   (B) it has been in operation in Illinois for not 
22 more than 10 consecutive years prior to the year of 
23 certification; and
24   (C) it has received not more than $10,000,000 in 
25 aggregate investments; 
26  (5.1) it agrees to maintain a minimum employment 
 
 
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1 threshold in the State of Illinois prior to the date which 
2 is 3 years from the issue date of the last tax credit 
3 certificate issued by the Department with respect to that 
4 business pursuant to this Section; 
5  (6) (blank); and 
6  (7) it has received not more than $4,000,000 in 
7 investments that qualified for tax credits under this 
8 Section. 
9 (f) The Department, in consultation with the Department of 
10Revenue, shall adopt rules to administer this Section. The 
11aggregate amount of the tax credits that may be claimed under 
12this Section for investments made in qualified new business 
13ventures shall be limited at $10,000,000 per calendar year, of 
14which $500,000 shall be reserved for investments made in 
15qualified new business ventures which are minority-owned 
16businesses, women-owned businesses, or businesses owned by a 
17person with a disability (as those terms are used and defined 
18in the Business Enterprise for Minorities, Women, and Persons 
19with Disabilities Act), and an additional $500,000 shall be 
20reserved for investments made in qualified new business 
21ventures with their principal place of business in counties 
22with a population of not more than 250,000. The foregoing 
23annual allowable amounts shall be allocated by the Department, 
24on a per calendar quarter basis and prior to the commencement 
25of each calendar year, in such proportion as determined by the 
26Department, provided that: (i) the amount initially allocated 
 
 
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1by the Department for any one calendar quarter shall not 
2exceed 35% of the total allowable amount; (ii) any portion of 
3the allocated allowable amount remaining unused as of the end 
4of any of the first 3 calendar quarters of a given calendar 
5year shall be rolled into, and added to, the total allocated 
6amount for the next available calendar quarter; and (iii) the 
7reservation of tax credits for investments in minority-owned 
8businesses, women-owned businesses, businesses owned by a 
9person with a disability, and in businesses in counties with a 
10population of not more than 250,000 is limited to the first 3 
11calendar quarters of a given calendar year, after which they 
12may be claimed by investors in any qualified new business 
13venture. 
14 (g) A claimant may not sell or otherwise transfer a credit 
15awarded under this Section to another person. 
16 (h) On or before March 1 of each year, the Department shall 
17report to the Governor and to the General Assembly on the tax 
18credit certificates awarded under this Section for the prior 
19calendar year. 
20  (1) This report must include, for each tax credit 
21 certificate awarded: 
22   (A) the name of the claimant and the amount of 
23 credit awarded or allocated to that claimant; 
24   (B) the name and address (including the county) of 
25 the qualified new business venture that received the 
26 investment giving rise to the credit, the North 
 
 
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1 American Industry Classification System (NAICS) code 
2 applicable to that qualified new business venture, and 
3 the number of employees of the qualified new business 
4 venture; and 
5   (C) the date of approval by the Department of each 
6 claimant's tax credit certificate. 
7  (2) The report must also include: 
8   (A) the total number of applicants and the total 
9 number of claimants, including the amount of each tax 
10 credit certificate awarded to a claimant under this 
11 Section in the prior calendar year; 
12   (B) the total number of applications from 
13 businesses seeking registration under this Section, 
14 the total number of new qualified business ventures 
15 registered by the Department, and the aggregate amount 
16 of investment upon which tax credit certificates were 
17 issued in the prior calendar year; and 
18   (C) the total amount of tax credit certificates 
19 sought by applicants, the amount of each tax credit 
20 certificate issued to a claimant, the aggregate amount 
21 of all tax credit certificates issued in the prior 
22 calendar year and the aggregate amount of tax credit 
23 certificates issued as authorized under this Section 
24 for all calendar years. 

25 (i) For each business seeking registration under this 
26Section after December 31, 2016, the Department shall require 
 
 
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1the business to include in its application the North American 
2Industry Classification System (NAICS) code applicable to the 
3business and the number of employees of the business at the 
4time of application. Each business registered by the 
5Department as a qualified new business venture that receives 
6an investment giving rise to the issuance of a tax credit 
7certificate pursuant to this Section shall, for each of the 3 
8years following the issue date of the last tax credit 
9certificate issued by the Department with respect to such 
10business pursuant to this Section, report to the Department 
11the following: 
12  (1) the number of employees and the location at which 
13 those employees are employed, both as of the end of each 
14 year; 
15  (2) the amount of additional new capital investment 
16 raised as of the end of each year, if any; and 
17  (3) the terms of any liquidity event occurring during 
18 such year; for the purposes of this Section, a "liquidity 
19 event" means any event that would be considered an exit 
20 for an illiquid investment, including any event that 
21 allows the equity holders of the business (or any material 
22 portion thereof) to cash out some or all of their 
23 respective equity interests. 
24(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19; 
25100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)

 
 
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1 (35 ILCS 5/221)
2 Sec. 221. Rehabilitation costs; qualified historic 
3properties; River Edge Redevelopment Zone.
4 (a) For taxable years that begin on or after January 1, 
52012 and begin prior to January 1, 2018, there shall be allowed 
6a tax credit against the tax imposed by subsections (a) and (b) 
7of Section 201 of this Act in an amount equal to 25% of 
8qualified expenditures incurred by a qualified taxpayer during 
9the taxable year in the restoration and preservation of a 
10qualified historic structure located in a River Edge 
11Redevelopment Zone pursuant to a qualified rehabilitation 
12plan, provided that the total amount of such expenditures (i) 
13must equal $5,000 or more and (ii) must exceed 50% of the 
14purchase price of the property.
15 (a-1) For taxable years that begin on or after January 1, 
162018 and end prior to January 1, 2027 January 1, 2022, there 
17shall be allowed a tax credit against the tax imposed by 
18subsections (a) and (b) of Section 201 of this Act in an 
19aggregate amount equal to 25% of qualified expenditures 
20incurred by a qualified taxpayer in the restoration and 
21preservation of a qualified historic structure located in a 
22River Edge Redevelopment Zone pursuant to a qualified 
23rehabilitation plan, provided that the total amount of such 
24expenditures must (i) equal $5,000 or more and (ii) exceed the 
25adjusted basis of the qualified historic structure on the 
26first day the qualified rehabilitation plan begins. For any 
 
 
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1rehabilitation project, regardless of duration or number of 
2phases, the project's compliance with the foregoing provisions 
3(i) and (ii) shall be determined based on the aggregate amount 
4of qualified expenditures for the entire project and may 
5include expenditures incurred under subsection (a), this 
6subsection, or both subsection (a) and this subsection. If the 
7qualified rehabilitation plan spans multiple years, the 
8aggregate credit for the entire project shall be allowed in 
9the last taxable year, except for phased rehabilitation 
10projects, which may receive credits upon completion of each 
11phase. Before obtaining the first phased credit: (A) the total 
12amount of such expenditures must meet the requirements of 
13provisions (i) and (ii) of this subsection; (B) the 
14rehabilitated portion of the qualified historic structure must 
15be placed in service; and (C) the requirements of subsection 
16(b) must be met.
17 (a-2) For taxable years beginning on or after January 1, 
182021 and ending prior to January 1, 2027 January 1, 2022, there 
19shall be allowed a tax credit against the tax imposed by 
20subsections (a) and (b) of Section 201 as provided in Section 
2110-10.3 of the River Edge Redevelopment Zone Act. The credit 
22allowed under this subsection (a-2) shall apply only to 
23taxpayers that make a capital investment of at least 
24$1,000,000 in a qualified rehabilitation plan. 
25 The credit or credits may not reduce the taxpayer's 
26liability to less than zero. If the amount of the credit or 
 
 
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1credits exceeds the taxpayer's liability, the excess may be 
2carried forward and applied against the taxpayer's liability 
3in succeeding calendar years in the manner provided under 
4paragraph (4) of Section 211 of this Act. The credit or credits 
5shall be applied to the earliest year for which there is a tax 
6liability. If there are credits from more than one taxable 
7year that are available to offset a liability, the earlier 
8credit shall be applied first. 
9 For partners, shareholders of Subchapter S corporations, 
10and owners of limited liability companies, if the liability 
11company is treated as a partnership for the purposes of 
12federal and State income taxation, there shall be allowed a 
13credit under this Section to be determined in accordance with 
14the determination of income and distributive share of income 
15under Sections 702 and 704 and Subchapter S of the Internal 
16Revenue Code. 
17 The total aggregate amount of credits awarded under the 
18Blue Collar Jobs Act (Article 20 of this amendatory Act of the 
19101st General Assembly) shall not exceed $20,000,000 in any 
20State fiscal year. 
21 (b) To obtain a tax credit pursuant to this Section, the 
22taxpayer must apply with the Department of Natural Resources. 
23The Department of Natural Resources shall determine the amount 
24of eligible rehabilitation costs and expenses in addition to 
25the amount of the River Edge construction jobs credit within 
2645 days of receipt of a complete application. The taxpayer 
 
 
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1must submit a certification of costs prepared by an 
2independent certified public accountant that certifies (i) the 
3project expenses, (ii) whether those expenses are qualified 
4expenditures, and (iii) that the qualified expenditures exceed 
5the adjusted basis of the qualified historic structure on the 
6first day the qualified rehabilitation plan commenced. The 
7Department of Natural Resources is authorized, but not 
8required, to accept this certification of costs to determine 
9the amount of qualified expenditures and the amount of the 
10credit. The Department of Natural Resources shall provide 
11guidance as to the minimum standards to be followed in the 
12preparation of such certification. The Department of Natural 
13Resources and the National Park Service shall determine 
14whether the rehabilitation is consistent with the United 
15States Secretary of the Interior's Standards for 
16Rehabilitation. 
17 (b-1) Upon completion of the project and approval of the 
18complete application, the Department of Natural Resources 
19shall issue a single certificate in the amount of the eligible 
20credits equal to 25% of qualified expenditures incurred during 
21the eligible taxable years, as defined in subsections (a) and 
22(a-1), excepting any credits awarded under subsection (a) 
23prior to January 1, 2019 (the effective date of Public Act 
24100-629) and any phased credits issued prior to the eligible 
25taxable year under subsection (a-1). At the time the 
26certificate is issued, an issuance fee up to the maximum 
 
 
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1amount of 2% of the amount of the credits issued by the 
2certificate may be collected from the applicant to administer 
3the provisions of this Section. If collected, this issuance 
4fee shall be deposited into the Historic Property 
5Administrative Fund, a special fund created in the State 
6treasury. Subject to appropriation, moneys in the Historic 
7Property Administrative Fund shall be provided to the 
8Department of Natural Resources as reimbursement for the costs 
9associated with administering this Section. 
10 (c) The taxpayer must attach the certificate to the tax 
11return on which the credits are to be claimed. The tax credit 
12under this Section may not reduce the taxpayer's liability to 
13less than
zero. If the amount of the credit exceeds the tax 
14liability for the year, the excess credit may be carried 
15forward and applied to the tax liability of the 5 taxable years 
16following the excess credit year. 
17 (c-1) Subject to appropriation, moneys in the Historic 
18Property Administrative Fund shall be used, on a biennial 
19basis beginning at the end of the second fiscal year after 
20January 1, 2019 (the effective date of Public Act 100-629), to 
21hire a qualified third party to prepare a biennial report to 
22assess the overall economic impact to the State from the 
23qualified rehabilitation projects under this Section completed 
24in that year and in previous years. The overall economic 
25impact shall include at least: (1) the direct and indirect or 
26induced economic impacts of completed projects; (2) temporary, 
 
 
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1permanent, and construction jobs created; (3) sales, income, 
2and property tax generation before, during construction, and 
3after completion; and (4) indirect neighborhood impact after 
4completion. The report shall be submitted to the Governor and 
5the General Assembly. The report to the General Assembly shall 
6be filed with the Clerk of the House of Representatives and the 
7Secretary of the Senate in electronic form only, in the manner 
8that the Clerk and the Secretary shall direct. 
9 (c-2) The Department of Natural Resources may adopt rules 
10to implement this Section in addition to the rules expressly 
11authorized in this Section. 
12 (d) As used in this Section, the following terms have the 
13following meanings.
14 "Phased rehabilitation" means a project that is completed 
15in phases, as defined under Section 47 of the federal Internal 
16Revenue Code and pursuant to National Park Service regulations 
17at 36 C.F.R. 67. 
18 "Placed in service" means the date when the property is 
19placed in a condition or state of readiness and availability 
20for a specifically assigned function as defined under Section 
2147 of the federal Internal Revenue Code and federal Treasury 
22Regulation Sections 1.46 and 1.48. 
23 "Qualified expenditure" means all the costs and expenses 
24defined as qualified rehabilitation expenditures under Section 
2547 of the federal Internal Revenue Code that were incurred in 
26connection with a qualified historic structure. 
 
 
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1 "Qualified historic structure" means a certified historic 
2structure as defined under Section 47(c)(3) of the federal 
3Internal Revenue Code. 
4 "Qualified rehabilitation plan" means a project that is 
5approved by the Department of Natural Resources and the 
6National Park Service as being consistent with the United 
7States Secretary of the Interior's Standards for 
8Rehabilitation. 
9 "Qualified taxpayer" means the owner of the qualified 
10historic structure or any other person who qualifies for the 
11federal rehabilitation credit allowed by Section 47 of the 
12federal Internal Revenue Code with respect to that qualified 
13historic structure. Partners, shareholders of subchapter S 
14corporations, and owners of limited liability companies (if 
15the limited liability company is treated as a partnership for 
16purposes of federal and State income taxation) are entitled to 
17a credit under this Section to be determined in accordance 
18with the determination of income and distributive share of 
19income under Sections 702 and 703 and subchapter S of the 
20Internal Revenue Code, provided that credits granted to a 
21partnership, a limited liability company taxed as a 
22partnership, or other multiple owners of property shall be 
23passed through to the partners, members, or owners 
24respectively on a pro rata basis or pursuant to an executed 
25agreement among the partners, members, or owners documenting 
26any alternate distribution method. 

 
 
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1(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19; 
2100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff. 
37-12-19.)

4 (35 ILCS 5/222)
5 Sec. 222. Live theater production credit. 
6 (a) For tax years beginning on or after January 1, 2012 and 
7beginning prior to January 1, 2027 January 1, 2022, a taxpayer 
8who has received a tax credit award under the Live Theater 
9Production Tax Credit Act is entitled to a credit against the 
10taxes imposed under subsections (a) and (b) of Section 201 of 
11this Act in an amount determined under that Act by the 
12Department of Commerce and Economic Opportunity.
13 (b) If the taxpayer is a partnership, limited liability 
14partnership, limited liability company, or Subchapter S 
15corporation, the tax credit award is allowed to the partners, 
16unit holders, or shareholders in accordance with the 
17determination of income and distributive share of income under 
18Sections 702 and 704 and Subchapter S of the Internal Revenue 
19Code. 
20 (c) A sale, assignment, or transfer of the tax credit 
21award may be made by the taxpayer earning the credit within one 
22year after the credit is awarded in accordance with rules 
23adopted by the Department of Commerce and Economic 
24Opportunity. 
25 (d) The Department of Revenue, in cooperation with the 
 
 
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1Department of Commerce and Economic Opportunity, shall adopt 
2rules to enforce and administer the provisions of this 
3Section. 
4 (e) The tax credit award may not be carried back. If the 
5amount of the credit exceeds the tax liability for the year, 
6the excess may be carried forward and applied to the tax 
7liability of the 5 tax years following the excess credit year. 
8The tax credit award shall be applied to the earliest year for 
9which there is a tax liability. If there are credits from more 
10than one tax year that are available to offset liability, the 
11earlier credit shall be applied first. In no event may a credit 
12under this Section reduce the taxpayer's liability to less 
13than zero. 

14(Source: P.A. 100-415, eff. 1-1-18.)

15 Section 30-15. The Use Tax Act is amended by changing 
16Section 3-5 as follows:



17 (35 ILCS 105/3-5)


18 Sec. 3-5. Exemptions. Use of the following tangible 
19personal property is exempt from the tax imposed by this Act:

20 (1) Personal property purchased from a corporation, 
21society, association,
foundation, institution, or 
22organization, other than a limited liability
company, that is 
23organized and operated as a not-for-profit service enterprise

24for the benefit of persons 65 years of age or older if the 
 
 
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1personal property was not purchased by the enterprise for the 
2purpose of resale by the
enterprise.

3 (2) Personal property purchased by a not-for-profit 
4Illinois county
fair association for use in conducting, 
5operating, or promoting the
county fair.

6 (3) Personal property purchased by a not-for-profit
arts 
7or cultural organization that establishes, by proof required 
8by the
Department by
rule, that it has received an exemption 
9under Section 501(c)(3) of the Internal
Revenue Code and that 
10is organized and operated primarily for the
presentation
or 
11support of arts or cultural programming, activities, or 
12services. These
organizations include, but are not limited to, 
13music and dramatic arts
organizations such as symphony 
14orchestras and theatrical groups, arts and
cultural service 
15organizations, local arts councils, visual arts organizations,

16and media arts organizations.
On and after July 1, 2001 (the 
17effective date of Public Act 92-35), however, an entity 
18otherwise eligible for this exemption shall not
make tax-free 
19purchases unless it has an active identification number issued 
20by
the Department.

21 (4) Personal property purchased by a governmental body, by 
22a
corporation, society, association, foundation, or 
23institution organized and
operated exclusively for charitable, 
24religious, or educational purposes, or
by a not-for-profit 
25corporation, society, association, foundation,
institution, or 
26organization that has no compensated officers or employees
and 
 
 
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1that is organized and operated primarily for the recreation of 
2persons
55 years of age or older. A limited liability company 
3may qualify for the
exemption under this paragraph only if the 
4limited liability company is
organized and operated 
5exclusively for educational purposes. On and after July
1, 
61987, however, no entity otherwise eligible for this exemption 
7shall make
tax-free purchases unless it has an active 
8exemption identification number
issued by the Department.

9 (5) Until July 1, 2003, a passenger car that is a 
10replacement vehicle to
the extent that the
purchase price of 
11the car is subject to the Replacement Vehicle Tax.

12 (6) Until July 1, 2003 and beginning again on September 1, 
132004 through August 30, 2014, graphic arts machinery and 
14equipment, including
repair and replacement
parts, both new 
15and used, and including that manufactured on special order,

16certified by the purchaser to be used primarily for graphic 
17arts production,
and including machinery and equipment 
18purchased for lease.
Equipment includes chemicals or chemicals 
19acting as catalysts but only if
the
chemicals or chemicals 
20acting as catalysts effect a direct and immediate change
upon 
21a graphic arts product. Beginning on July 1, 2017, graphic 
22arts machinery and equipment is included in the manufacturing 
23and assembling machinery and equipment exemption under 
24paragraph (18). 

25 (7) Farm chemicals.

26 (8) Legal tender, currency, medallions, or gold or silver 
 
 
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1coinage issued by
the State of Illinois, the government of the 
2United States of America, or the
government of any foreign 
3country, and bullion.

4 (9) Personal property purchased from a teacher-sponsored 
5student
organization affiliated with an elementary or 
6secondary school located in
Illinois.

7 (10) A motor vehicle that is used for automobile renting, 
8as defined in the
Automobile Renting Occupation and Use Tax 
9Act.

10 (11) Farm machinery and equipment, both new and used,

11including that manufactured on special order, certified by the 
12purchaser
to be used primarily for production agriculture or 
13State or federal
agricultural programs, including individual 
14replacement parts for
the machinery and equipment, including 
15machinery and equipment
purchased
for lease,
and including 
16implements of husbandry defined in Section 1-130 of
the 
17Illinois Vehicle Code, farm machinery and agricultural 
18chemical and
fertilizer spreaders, and nurse wagons required 
19to be registered
under Section 3-809 of the Illinois Vehicle 
20Code,
but excluding other motor
vehicles required to be

21registered under the Illinois Vehicle Code.
Horticultural 
22polyhouses or hoop houses used for propagating, growing, or

23overwintering plants shall be considered farm machinery and 
24equipment under
this item (11).
Agricultural chemical tender 
25tanks and dry boxes shall include units sold
separately from a 
26motor vehicle required to be licensed and units sold mounted

 
 
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1on a motor vehicle required to be licensed if the selling price 
2of the tender
is separately stated.

3 Farm machinery and equipment shall include precision 
4farming equipment
that is
installed or purchased to be 
5installed on farm machinery and equipment
including, but not 
6limited to, tractors, harvesters, sprayers, planters,
seeders, 
7or spreaders.
Precision farming equipment includes, but is not 
8limited to, soil testing
sensors, computers, monitors, 
9software, global positioning
and mapping systems, and other 
10such equipment.

11 Farm machinery and equipment also includes computers, 
12sensors, software, and
related equipment used primarily in the

13computer-assisted operation of production agriculture 
14facilities, equipment,
and
activities such as, but not limited 
15to,
the collection, monitoring, and correlation of
animal and 
16crop data for the purpose of
formulating animal diets and 
17agricultural chemicals. This item (11) is exempt
from the 
18provisions of
Section 3-90.

19 (12) Until June 30, 2013, fuel and petroleum products sold 
20to or used by an air common
carrier, certified by the carrier 
21to be used for consumption, shipment, or
storage in the 
22conduct of its business as an air common carrier, for a
flight 
23destined for or returning from a location or locations
outside 
24the United States without regard to previous or subsequent 
25domestic
stopovers.

26 Beginning July 1, 2013, fuel and petroleum products sold 
 
 
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1to or used by an air carrier, certified by the carrier to be 
2used for consumption, shipment, or storage in the conduct of 
3its business as an air common carrier, for a flight that (i) is 
4engaged in foreign trade or is engaged in trade between the 
5United States and any of its possessions and (ii) transports 
6at least one individual or package for hire from the city of 
7origination to the city of final destination on the same 
8aircraft, without regard to a change in the flight number of 
9that aircraft. 
10 (13) Proceeds of mandatory service charges separately

11stated on customers' bills for the purchase and consumption of 
12food and
beverages purchased at retail from a retailer, to the 
13extent that the proceeds
of the service charge are in fact 
14turned over as tips or as a substitute
for tips to the 
15employees who participate directly in preparing, serving,

16hosting or cleaning up the food or beverage function with 
17respect to which
the service charge is imposed.

18 (14) Until July 1, 2003, oil field exploration, drilling, 
19and production
equipment,
including (i) rigs and parts of 
20rigs, rotary
rigs, cable tool rigs, and workover rigs, (ii) 
21pipe and tubular goods,
including casing and drill strings, 
22(iii) pumps and pump-jack units, (iv)
storage tanks and flow 
23lines, (v) any individual replacement part for oil
field 
24exploration, drilling, and production equipment, and (vi) 
25machinery and
equipment purchased
for lease; but excluding 
26motor vehicles required to be registered under the
Illinois 
 
 
10200SB2017ham002- 722 -LRB102 16155 JWD 27453 a


1Vehicle Code.

2 (15) Photoprocessing machinery and equipment, including 
3repair and
replacement parts, both new and used, including 
4that
manufactured on special order, certified by the purchaser 
5to be used
primarily for photoprocessing, and including

6photoprocessing machinery and equipment purchased for lease.

7 (16) Until July 1, 2023, coal and aggregate exploration, 
8mining, off-highway hauling,
processing, maintenance, and 
9reclamation equipment,
including replacement parts and 
10equipment, and
including equipment purchased for lease, but 
11excluding motor
vehicles required to be registered under the 
12Illinois Vehicle Code. The changes made to this Section by 
13Public Act 97-767 apply on and after July 1, 2003, but no claim 
14for credit or refund is allowed on or after August 16, 2013 
15(the effective date of Public Act 98-456)
for such taxes paid 
16during the period beginning July 1, 2003 and ending on August 
1716, 2013 (the effective date of Public Act 98-456). 

18 (17) Until July 1, 2003, distillation machinery and 
19equipment, sold as a
unit or kit,
assembled or installed by the 
20retailer, certified by the user to be used
only for the 
21production of ethyl alcohol that will be used for consumption

22as motor fuel or as a component of motor fuel for the personal 
23use of the
user, and not subject to sale or resale.

24 (18) Manufacturing and assembling machinery and equipment 
25used
primarily in the process of manufacturing or assembling 
26tangible
personal property for wholesale or retail sale or 
 
 
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1lease, whether that sale
or lease is made directly by the 
2manufacturer or by some other person,
whether the materials 
3used in the process are
owned by the manufacturer or some other 
4person, or whether that sale or
lease is made apart from or as 
5an incident to the seller's engaging in
the service occupation 
6of producing machines, tools, dies, jigs,
patterns, gauges, or 
7other similar items of no commercial value on
special order 
8for a particular purchaser. The exemption provided by this 
9paragraph (18) includes production related tangible personal 
10property, as defined in Section 3-50, purchased on or after 
11July 1, 2019. The exemption provided by this paragraph (18) 
12does not include machinery and equipment used in (i) the 
13generation of electricity for wholesale or retail sale; (ii) 
14the generation or treatment of natural or artificial gas for 
15wholesale or retail sale that is delivered to customers 
16through pipes, pipelines, or mains; or (iii) the treatment of 
17water for wholesale or retail sale that is delivered to 
18customers through pipes, pipelines, or mains. The provisions 
19of Public Act 98-583 are declaratory of existing law as to the 
20meaning and scope of this exemption. Beginning on July 1, 
212017, the exemption provided by this paragraph (18) includes, 
22but is not limited to, graphic arts machinery and equipment, 
23as defined in paragraph (6) of this Section. 

24 (19) Personal property delivered to a purchaser or 
25purchaser's donee
inside Illinois when the purchase order for 
26that personal property was
received by a florist located 
 
 
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1outside Illinois who has a florist located
inside Illinois 
2deliver the personal property.

3 (20) Semen used for artificial insemination of livestock 
4for direct
agricultural production.

5 (21) Horses, or interests in horses, registered with and 
6meeting the
requirements of any of the
Arabian Horse Club 
7Registry of America, Appaloosa Horse Club, American Quarter

8Horse Association, United States
Trotting Association, or 
9Jockey Club, as appropriate, used for
purposes of breeding or 
10racing for prizes. This item (21) is exempt from the 
11provisions of Section 3-90, and the exemption provided for 
12under this item (21) applies for all periods beginning May 30, 
131995, but no claim for credit or refund is allowed on or after 
14January 1, 2008
for such taxes paid during the period 
15beginning May 30, 2000 and ending on January 1, 2008.


16 (22) Computers and communications equipment utilized for 
17any
hospital
purpose
and equipment used in the diagnosis,

18analysis, or treatment of hospital patients purchased by a 
19lessor who leases
the
equipment, under a lease of one year or 
20longer executed or in effect at the
time the lessor would 
21otherwise be subject to the tax imposed by this Act, to a

22hospital
that has been issued an active tax exemption 
23identification number by
the
Department under Section 1g of 
24the Retailers' Occupation Tax Act. If the
equipment is leased 
25in a manner that does not qualify for
this exemption or is used 
26in any other non-exempt manner, the lessor
shall be liable for 
 
 
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1the
tax imposed under this Act or the Service Use Tax Act, as 
2the case may
be, based on the fair market value of the property 
3at the time the
non-qualifying use occurs. No lessor shall 
4collect or attempt to collect an
amount (however
designated) 
5that purports to reimburse that lessor for the tax imposed by 
6this
Act or the Service Use Tax Act, as the case may be, if the 
7tax has not been
paid by the lessor. If a lessor improperly 
8collects any such amount from the
lessee, the lessee shall 
9have a legal right to claim a refund of that amount
from the 
10lessor. If, however, that amount is not refunded to the lessee 
11for
any reason, the lessor is liable to pay that amount to the 
12Department.

13 (23) Personal property purchased by a lessor who leases 
14the
property, under
a
lease of
one year or longer executed or 
15in effect at the time
the lessor would otherwise be subject to 
16the tax imposed by this Act,
to a governmental body
that has 
17been issued an active sales tax exemption identification 
18number by the
Department under Section 1g of the Retailers' 
19Occupation Tax Act.
If the
property is leased in a manner that 
20does not qualify for
this exemption
or used in any other 
21non-exempt manner, the lessor shall be liable for the
tax 
22imposed under this Act or the Service Use Tax Act, as the case 
23may
be, based on the fair market value of the property at the 
24time the
non-qualifying use occurs. No lessor shall collect or 
25attempt to collect an
amount (however
designated) that 
26purports to reimburse that lessor for the tax imposed by this

 
 
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1Act or the Service Use Tax Act, as the case may be, if the tax 
2has not been
paid by the lessor. If a lessor improperly 
3collects any such amount from the
lessee, the lessee shall 
4have a legal right to claim a refund of that amount
from the 
5lessor. If, however, that amount is not refunded to the lessee 
6for
any reason, the lessor is liable to pay that amount to the 
7Department.

8 (24) Beginning with taxable years ending on or after 
9December
31, 1995
and
ending with taxable years ending on or 
10before December 31, 2004,
personal property that is
donated 
11for disaster relief to be used in a State or federally declared

12disaster area in Illinois or bordering Illinois by a 
13manufacturer or retailer
that is registered in this State to a 
14corporation, society, association,
foundation, or institution 
15that has been issued a sales tax exemption
identification 
16number by the Department that assists victims of the disaster

17who reside within the declared disaster area.

18 (25) Beginning with taxable years ending on or after 
19December
31, 1995 and
ending with taxable years ending on or 
20before December 31, 2004, personal
property that is used in 
21the performance of infrastructure repairs in this
State, 
22including but not limited to municipal roads and streets, 
23access roads,
bridges, sidewalks, waste disposal systems, 
24water and sewer line extensions,
water distribution and 
25purification facilities, storm water drainage and
retention 
26facilities, and sewage treatment facilities, resulting from a 
 
 
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1State
or federally declared disaster in Illinois or bordering 
2Illinois when such
repairs are initiated on facilities located 
3in the declared disaster area
within 6 months after the 
4disaster.

5 (26) Beginning July 1, 1999, game or game birds purchased 
6at a "game
breeding
and hunting preserve area" as that term is

7used in
the Wildlife Code. This paragraph is exempt from the 
8provisions
of
Section 3-90.

9 (27) A motor vehicle, as that term is defined in Section 
101-146
of the
Illinois
Vehicle Code, that is donated to a 
11corporation, limited liability company,
society, association, 
12foundation, or institution that is determined by the

13Department to be organized and operated exclusively for 
14educational purposes.
For purposes of this exemption, "a 
15corporation, limited liability company,
society, association, 
16foundation, or institution organized and operated
exclusively 
17for educational purposes" means all tax-supported public 
18schools,
private schools that offer systematic instruction in 
19useful branches of
learning by methods common to public 
20schools and that compare favorably in
their scope and 
21intensity with the course of study presented in tax-supported

22schools, and vocational or technical schools or institutes 
23organized and
operated exclusively to provide a course of 
24study of not less than 6 weeks
duration and designed to prepare 
25individuals to follow a trade or to pursue a
manual, 
26technical, mechanical, industrial, business, or commercial

 
 
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1occupation.

2 (28) Beginning January 1, 2000, personal property, 
3including
food,
purchased through fundraising
events for the 
4benefit of
a public or private elementary or
secondary school, 
5a group of those schools, or one or more school
districts if 
6the events are
sponsored by an entity recognized by the school 
7district that consists
primarily of volunteers and includes

8parents and teachers of the school children. This paragraph 
9does not apply
to fundraising
events (i) for the benefit of 
10private home instruction or (ii)
for which the fundraising 
11entity purchases the personal property sold at
the events from 
12another individual or entity that sold the property for the

13purpose of resale by the fundraising entity and that
profits 
14from the sale to the
fundraising entity. This paragraph is 
15exempt
from the provisions
of Section 3-90.

16 (29) Beginning January 1, 2000 and through December 31, 
172001, new or
used automatic vending
machines that prepare and 
18serve hot food and beverages, including coffee, soup,
and

19other items, and replacement parts for these machines.

20Beginning January 1,
2002 and through June 30, 2003, machines 
21and parts for machines used in
commercial, coin-operated 
22amusement and vending business if a use or occupation
tax is 
23paid on the gross receipts derived from the use of the 
24commercial,
coin-operated amusement and vending machines.
This

25paragraph
is exempt from the provisions of Section 3-90.

26 (30) Beginning January 1, 2001 and through June 30, 2016, 
 
 
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1food for human consumption that is to be consumed off the 
2premises
where it is sold (other than alcoholic beverages, 
3soft drinks, and food that
has been prepared for immediate 
4consumption) and prescription and
nonprescription medicines, 
5drugs, medical appliances, and insulin, urine
testing 
6materials, syringes, and needles used by diabetics, for human 
7use, when
purchased for use by a person receiving medical 
8assistance under Article V of
the Illinois Public Aid Code who 
9resides in a licensed long-term care facility,
as defined in 
10the Nursing Home Care Act, or in a licensed facility as defined 
11in the ID/DD Community Care Act, the MC/DD Act, or the 
12Specialized Mental Health Rehabilitation Act of 2013.

13 (31) Beginning on August 2, 2001 (the effective date of 
14Public Act 92-227),
computers and communications equipment

15utilized for any hospital purpose and equipment used in the 
16diagnosis,
analysis, or treatment of hospital patients 
17purchased by a lessor who leases
the equipment, under a lease 
18of one year or longer executed or in effect at the
time the 
19lessor would otherwise be subject to the tax imposed by this 
20Act, to a
hospital that has been issued an active tax exemption 
21identification number by
the Department under Section 1g of 
22the Retailers' Occupation Tax Act. If the
equipment is leased 
23in a manner that does not qualify for this exemption or is
used 
24in any other nonexempt manner, the lessor shall be liable for 
25the tax
imposed under this Act or the Service Use Tax Act, as 
26the case may be, based on
the fair market value of the property 
 
 
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1at the time the nonqualifying use
occurs. No lessor shall 
2collect or attempt to collect an amount (however
designated) 
3that purports to reimburse that lessor for the tax imposed by 
4this
Act or the Service Use Tax Act, as the case may be, if the 
5tax has not been
paid by the lessor. If a lessor improperly 
6collects any such amount from the
lessee, the lessee shall 
7have a legal right to claim a refund of that amount
from the 
8lessor. If, however, that amount is not refunded to the lessee 
9for
any reason, the lessor is liable to pay that amount to the 
10Department.
This paragraph is exempt from the provisions of 
11Section 3-90.

12 (32) Beginning on August 2, 2001 (the effective date of 
13Public Act 92-227),
personal property purchased by a lessor 
14who leases the property,
under a lease of one year or longer 
15executed or in effect at the time the
lessor would otherwise be 
16subject to the tax imposed by this Act, to a
governmental body 
17that has been issued an active sales tax exemption

18identification number by the Department under Section 1g of 
19the Retailers'
Occupation Tax Act. If the property is leased 
20in a manner that does not
qualify for this exemption or used in 
21any other nonexempt manner, the lessor
shall be liable for the 
22tax imposed under this Act or the Service Use Tax Act,
as the 
23case may be, based on the fair market value of the property at 
24the time
the nonqualifying use occurs. No lessor shall collect 
25or attempt to collect
an amount (however designated) that 
26purports to reimburse that lessor for the
tax imposed by this 
 
 
10200SB2017ham002- 731 -LRB102 16155 JWD 27453 a


1Act or the Service Use Tax Act, as the case may be, if the
tax 
2has not been paid by the lessor. If a lessor improperly 
3collects any such
amount from the lessee, the lessee shall 
4have a legal right to claim a refund
of that amount from the 
5lessor. If, however, that amount is not refunded to
the lessee 
6for any reason, the lessor is liable to pay that amount to the

7Department. This paragraph is exempt from the provisions of 
8Section 3-90.

9 (33) On and after July 1, 2003 and through June 30, 2004, 
10the use in this State of motor vehicles of
the second division 
11with a gross vehicle weight in excess of 8,000 pounds and
that 
12are subject to the commercial distribution fee imposed under 
13Section
3-815.1 of the Illinois Vehicle Code. Beginning on 
14July 1, 2004 and through June 30, 2005, the use in this State 
15of motor vehicles of the second division: (i) with a gross 
16vehicle weight rating in excess of 8,000 pounds; (ii) that are 
17subject to the commercial distribution fee imposed under 
18Section 3-815.1 of the Illinois Vehicle Code; and (iii) that 
19are primarily used for commercial purposes. Through June 30, 
202005, this exemption applies to repair and
replacement parts 
21added after the initial purchase of such a motor vehicle if

22that motor
vehicle is used in a manner that would qualify for 
23the rolling stock exemption
otherwise provided for in this 
24Act. For purposes of this paragraph, the term "used for 
25commercial purposes" means the transportation of persons or 
26property in furtherance of any commercial or industrial 
 
 
10200SB2017ham002- 732 -LRB102 16155 JWD 27453 a


1enterprise, whether for-hire or not.


2 (34) Beginning January 1, 2008, tangible personal property 
3used in the construction or maintenance of a community water 
4supply, as defined under Section 3.145 of the Environmental 
5Protection Act, that is operated by a not-for-profit 
6corporation that holds a valid water supply permit issued 
7under Title IV of the Environmental Protection Act. This 
8paragraph is exempt from the provisions of Section 3-90.
9 (35) Beginning January 1, 2010 and continuing through 
10December 31, 2024, materials, parts, equipment, components, 
11and furnishings incorporated into or upon an aircraft as part 
12of the modification, refurbishment, completion, replacement, 
13repair, or maintenance of the aircraft. This exemption 
14includes consumable supplies used in the modification, 
15refurbishment, completion, replacement, repair, and 
16maintenance of aircraft, but excludes any materials, parts, 
17equipment, components, and consumable supplies used in the 
18modification, replacement, repair, and maintenance of aircraft 
19engines or power plants, whether such engines or power plants 
20are installed or uninstalled upon any such aircraft. 
21"Consumable supplies" include, but are not limited to, 
22adhesive, tape, sandpaper, general purpose lubricants, 
23cleaning solution, latex gloves, and protective films. This 
24exemption applies only to the use of qualifying tangible 
25personal property by persons who modify, refurbish, complete, 
26repair, replace, or maintain aircraft and who (i) hold an Air 
 
 
10200SB2017ham002- 733 -LRB102 16155 JWD 27453 a


1Agency Certificate and are empowered to operate an approved 
2repair station by the Federal Aviation Administration, (ii) 
3have a Class IV Rating, and (iii) conduct operations in 
4accordance with Part 145 of the Federal Aviation Regulations. 
5The exemption does not include aircraft operated by a 
6commercial air carrier providing scheduled passenger air 
7service pursuant to authority issued under Part 121 or Part 
8129 of the Federal Aviation Regulations. The changes made to 
9this paragraph (35) by Public Act 98-534 are declarative of 
10existing law. It is the intent of the General Assembly that the 
11exemption under this paragraph (35) applies continuously from 
12January 1, 2010 through December 31, 2024; however, no claim 
13for credit or refund is allowed for taxes paid as a result of 
14the disallowance of this exemption on or after January 1, 2015 
15and prior to the effective date of this amendatory Act of the 
16101st General Assembly.
17 (36) Tangible personal property purchased by a 
18public-facilities corporation, as described in Section 
1911-65-10 of the Illinois Municipal Code, for purposes of 
20constructing or furnishing a municipal convention hall, but 
21only if the legal title to the municipal convention hall is 
22transferred to the municipality without any further 
23consideration by or on behalf of the municipality at the time 
24of the completion of the municipal convention hall or upon the 
25retirement or redemption of any bonds or other debt 
26instruments issued by the public-facilities corporation in 
 
 
10200SB2017ham002- 734 -LRB102 16155 JWD 27453 a


1connection with the development of the municipal convention 
2hall. This exemption includes existing public-facilities 
3corporations as provided in Section 11-65-25 of the Illinois 
4Municipal Code. This paragraph is exempt from the provisions 
5of Section 3-90. 
6 (37) Beginning January 1, 2017 and through December 31, 
72026, menstrual pads, tampons, and menstrual cups. 
8 (38) Merchandise that is subject to the Rental Purchase 
9Agreement Occupation and Use Tax. The purchaser must certify 
10that the item is purchased to be rented subject to a rental 
11purchase agreement, as defined in the Rental Purchase 
12Agreement Act, and provide proof of registration under the 
13Rental Purchase Agreement Occupation and Use Tax Act. This 
14paragraph is exempt from the provisions of Section 3-90.
15 (39) Tangible personal property purchased by a purchaser 
16who is exempt from the tax imposed by this Act by operation of 
17federal law. This paragraph is exempt from the provisions of 
18Section 3-90.
19 (40) Qualified tangible personal property used in the 
20construction or operation of a data center that has been 
21granted a certificate of exemption by the Department of 
22Commerce and Economic Opportunity, whether that tangible 
23personal property is purchased by the owner, operator, or 
24tenant of the data center or by a contractor or subcontractor 
25of the owner, operator, or tenant. Data centers that would 
26have qualified for a certificate of exemption prior to January 
 
 
10200SB2017ham002- 735 -LRB102 16155 JWD 27453 a


11, 2020 had Public Act 101-31 been in effect may apply for and 
2obtain an exemption for subsequent purchases of computer 
3equipment or enabling software purchased or leased to upgrade, 
4supplement, or replace computer equipment or enabling software 
5purchased or leased in the original investment that would have 
6qualified. 
7 The Department of Commerce and Economic Opportunity shall 
8grant a certificate of exemption under this item (40) to 
9qualified data centers as defined by Section 605-1025 of the 
10Department of Commerce and Economic Opportunity Law of the

11Civil Administrative Code of Illinois. 
12 For the purposes of this item (40): 
13  "Data center" means a building or a series of 
14 buildings rehabilitated or constructed to house working 
15 servers in one physical location or multiple sites within 
16 the State of Illinois. 
17  "Qualified tangible personal property" means: 
18 electrical systems and equipment; climate control and 
19 chilling equipment and systems; mechanical systems and 
20 equipment; monitoring and secure systems; emergency 
21 generators; hardware; computers; servers; data storage 
22 devices; network connectivity equipment; racks; cabinets; 
23 telecommunications cabling infrastructure; raised floor 
24 systems; peripheral components or systems; software; 
25 mechanical, electrical, or plumbing systems; battery 
26 systems; cooling systems and towers; temperature control 
 
 
10200SB2017ham002- 736 -LRB102 16155 JWD 27453 a


1 systems; other cabling; and other data center 
2 infrastructure equipment and systems necessary to operate 
3 qualified tangible personal property, including fixtures; 
4 and component parts of any of the foregoing, including 
5 installation, maintenance, repair, refurbishment, and 
6 replacement of qualified tangible personal property to 
7 generate, transform, transmit, distribute, or manage 
8 electricity necessary to operate qualified tangible 
9 personal property; and all other tangible personal 
10 property that is essential to the operations of a computer 
11 data center. The term "qualified tangible personal 
12 property" also includes building materials physically 
13 incorporated in to the qualifying data center. To document 
14 the exemption allowed under this Section, the retailer 
15 must obtain from the purchaser a copy of the certificate 
16 of eligibility issued by the Department of Commerce and 
17 Economic Opportunity. 
18 This item (40) is exempt from the provisions of Section 
193-90. 
20(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18; 
21100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff. 
221-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff. 
237-12-19; 101-629, eff. 2-5-20.)


24 Section 30-20. The Service Use Tax Act is amended by 
25changing Sections 3-5 and 3-10 as follows:



 
 
10200SB2017ham002- 737 -LRB102 16155 JWD 27453 a


1 (35 ILCS 110/3-5)


2 Sec. 3-5. Exemptions. Use of the following tangible 
3personal property
is exempt from the tax imposed by this Act:

4 (1) Personal property purchased from a corporation, 
5society,
association, foundation, institution, or 
6organization, other than a limited
liability company, that is 
7organized and operated as a not-for-profit service
enterprise 
8for the benefit of persons 65 years of age or older if the 
9personal
property was not purchased by the enterprise for the 
10purpose of resale by the
enterprise.

11 (2) Personal property purchased by a non-profit Illinois 
12county fair
association for use in conducting, operating, or 
13promoting the county fair.

14 (3) Personal property purchased by a not-for-profit arts

15or cultural
organization that establishes, by proof required 
16by the Department by rule,
that it has received an exemption 
17under Section 501(c)(3) of the Internal
Revenue Code and that 
18is organized and operated primarily for the
presentation
or 
19support of arts or cultural programming, activities, or 
20services. These
organizations include, but are not limited to, 
21music and dramatic arts
organizations such as symphony 
22orchestras and theatrical groups, arts and
cultural service 
23organizations, local arts councils, visual arts organizations,

24and media arts organizations.
On and after July 1, 2001 (the 
25effective date of Public Act 92-35), however, an entity 
 
 
10200SB2017ham002- 738 -LRB102 16155 JWD 27453 a


1otherwise eligible for this exemption shall not
make tax-free 
2purchases unless it has an active identification number issued 
3by
the Department.

4 (4) Legal tender, currency, medallions, or gold or silver 
5coinage issued
by the State of Illinois, the government of the 
6United States of America,
or the government of any foreign 
7country, and bullion.

8 (5) Until July 1, 2003 and beginning again on September 1, 
92004 through August 30, 2014, graphic arts machinery and 
10equipment, including
repair and
replacement parts, both new 
11and used, and including that manufactured on
special order or 
12purchased for lease, certified by the purchaser to be used

13primarily for graphic arts production.
Equipment includes 
14chemicals or
chemicals acting as catalysts but only if
the 
15chemicals or chemicals acting as catalysts effect a direct and 
16immediate
change upon a graphic arts product. Beginning on 
17July 1, 2017, graphic arts machinery and equipment is included 
18in the manufacturing and assembling machinery and equipment 
19exemption under Section 2 of this Act.

20 (6) Personal property purchased from a teacher-sponsored 
21student
organization affiliated with an elementary or 
22secondary school located
in Illinois.

23 (7) Farm machinery and equipment, both new and used, 
24including that
manufactured on special order, certified by the 
25purchaser to be used
primarily for production agriculture or 
26State or federal agricultural
programs, including individual 
 
 
10200SB2017ham002- 739 -LRB102 16155 JWD 27453 a


1replacement parts for the machinery and
equipment, including 
2machinery and equipment purchased for lease,
and including 
3implements of husbandry defined in Section 1-130 of
the 
4Illinois Vehicle Code, farm machinery and agricultural 
5chemical and
fertilizer spreaders, and nurse wagons required 
6to be registered
under Section 3-809 of the Illinois Vehicle 
7Code,
but
excluding other motor vehicles required to be 
8registered under the Illinois
Vehicle Code.
Horticultural 
9polyhouses or hoop houses used for propagating, growing, or

10overwintering plants shall be considered farm machinery and 
11equipment under
this item (7).
Agricultural chemical tender 
12tanks and dry boxes shall include units sold
separately from a 
13motor vehicle required to be licensed and units sold mounted

14on a motor vehicle required to be licensed if the selling price 
15of the tender
is separately stated.

16 Farm machinery and equipment shall include precision 
17farming equipment
that is
installed or purchased to be 
18installed on farm machinery and equipment
including, but not 
19limited to, tractors, harvesters, sprayers, planters,
seeders, 
20or spreaders.
Precision farming equipment includes, but is not 
21limited to,
soil testing sensors, computers, monitors, 
22software, global positioning
and mapping systems, and other 
23such equipment.

24 Farm machinery and equipment also includes computers, 
25sensors, software, and
related equipment used primarily in the

26computer-assisted operation of production agriculture 
 
 
10200SB2017ham002- 740 -LRB102 16155 JWD 27453 a


1facilities, equipment,
and activities such as, but
not limited 
2to,
the collection, monitoring, and correlation of
animal and 
3crop data for the purpose of
formulating animal diets and 
4agricultural chemicals. This item (7) is exempt
from the 
5provisions of
Section 3-75.

6 (8) Until June 30, 2013, fuel and petroleum products sold 
7to or used by an air common
carrier, certified by the carrier 
8to be used for consumption, shipment, or
storage in the 
9conduct of its business as an air common carrier, for a
flight 
10destined for or returning from a location or locations
outside 
11the United States without regard to previous or subsequent 
12domestic
stopovers.

13 Beginning July 1, 2013, fuel and petroleum products sold 
14to or used by an air carrier, certified by the carrier to be 
15used for consumption, shipment, or storage in the conduct of 
16its business as an air common carrier, for a flight that (i) is 
17engaged in foreign trade or is engaged in trade between the 
18United States and any of its possessions and (ii) transports 
19at least one individual or package for hire from the city of 
20origination to the city of final destination on the same 
21aircraft, without regard to a change in the flight number of 
22that aircraft. 
23 (9) Proceeds of mandatory service charges separately 
24stated on
customers' bills for the purchase and consumption of 
25food and beverages
acquired as an incident to the purchase of a 
26service from a serviceman, to
the extent that the proceeds of 
 
 
10200SB2017ham002- 741 -LRB102 16155 JWD 27453 a


1the service charge are in fact
turned over as tips or as a 
2substitute for tips to the employees who
participate directly 
3in preparing, serving, hosting or cleaning up the
food or 
4beverage function with respect to which the service charge is 
5imposed.

6 (10) Until July 1, 2003, oil field exploration, drilling, 
7and production
equipment, including
(i) rigs and parts of 
8rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) 
9pipe and tubular goods, including casing and
drill strings, 
10(iii) pumps and pump-jack units, (iv) storage tanks and flow

11lines, (v) any individual replacement part for oil field 
12exploration,
drilling, and production equipment, and (vi) 
13machinery and equipment purchased
for lease; but
excluding 
14motor vehicles required to be registered under the Illinois

15Vehicle Code.

16 (11) Proceeds from the sale of photoprocessing machinery 
17and
equipment, including repair and replacement parts, both 
18new and
used, including that manufactured on special order, 
19certified by the
purchaser to be used primarily for 
20photoprocessing, and including
photoprocessing machinery and 
21equipment purchased for lease.

22 (12) Until July 1, 2023, coal and aggregate exploration, 
23mining, off-highway hauling,
processing,
maintenance, and 
24reclamation equipment, including
replacement parts and 
25equipment, and including
equipment purchased for lease, but 
26excluding motor vehicles required to be
registered under the 
 
 
10200SB2017ham002- 742 -LRB102 16155 JWD 27453 a


1Illinois Vehicle Code. The changes made to this Section by 
2Public Act 97-767 apply on and after July 1, 2003, but no claim 
3for credit or refund is allowed on or after August 16, 2013 
4(the effective date of Public Act 98-456)
for such taxes paid 
5during the period beginning July 1, 2003 and ending on August 
616, 2013 (the effective date of Public Act 98-456).

7 (13) Semen used for artificial insemination of livestock 
8for direct
agricultural production.

9 (14) Horses, or interests in horses, registered with and 
10meeting the
requirements of any of the
Arabian Horse Club 
11Registry of America, Appaloosa Horse Club, American Quarter

12Horse Association, United States
Trotting Association, or 
13Jockey Club, as appropriate, used for
purposes of breeding or 
14racing for prizes. This item (14) is exempt from the 
15provisions of Section 3-75, and the exemption provided for 
16under this item (14) applies for all periods beginning May 30, 
171995, but no claim for credit or refund is allowed on or after 
18January 1, 2008 (the effective date of Public Act 95-88) for 
19such taxes paid during the period beginning May 30, 2000 and 
20ending on January 1, 2008 (the effective date of Public Act 
2195-88).

22 (15) Computers and communications equipment utilized for 
23any
hospital
purpose
and equipment used in the diagnosis,

24analysis, or treatment of hospital patients purchased by a 
25lessor who leases
the
equipment, under a lease of one year or 
26longer executed or in effect at the
time
the lessor would 
 
 
10200SB2017ham002- 743 -LRB102 16155 JWD 27453 a


1otherwise be subject to the tax imposed by this Act,
to a

2hospital
that has been issued an active tax exemption 
3identification number by the
Department under Section 1g of 
4the Retailers' Occupation Tax Act.
If the
equipment is leased 
5in a manner that does not qualify for
this exemption
or is used 
6in any other non-exempt manner,
the lessor shall be liable for 
7the
tax imposed under this Act or the Use Tax Act, as the case 
8may
be, based on the fair market value of the property at the 
9time the
non-qualifying use occurs. No lessor shall collect or 
10attempt to collect an
amount (however
designated) that 
11purports to reimburse that lessor for the tax imposed by this

12Act or the Use Tax Act, as the case may be, if the tax has not 
13been
paid by the lessor. If a lessor improperly collects any 
14such amount from the
lessee, the lessee shall have a legal 
15right to claim a refund of that amount
from the lessor. If, 
16however, that amount is not refunded to the lessee for
any 
17reason, the lessor is liable to pay that amount to the 
18Department.

19 (16) Personal property purchased by a lessor who leases 
20the
property, under
a
lease of one year or longer executed or 
21in effect at the time
the lessor would otherwise be subject to 
22the tax imposed by this Act,
to a governmental body
that has 
23been issued an active tax exemption identification number by 
24the
Department under Section 1g of the Retailers' Occupation 
25Tax Act.
If the
property is leased in a manner that does not 
26qualify for
this exemption
or is used in any other non-exempt 
 
 
10200SB2017ham002- 744 -LRB102 16155 JWD 27453 a


1manner,
the lessor shall be liable for the
tax imposed under 
2this Act or the Use Tax Act, as the case may
be, based on the 
3fair market value of the property at the time the

4non-qualifying use occurs. No lessor shall collect or attempt 
5to collect an
amount (however
designated) that purports to 
6reimburse that lessor for the tax imposed by this
Act or the 
7Use Tax Act, as the case may be, if the tax has not been
paid 
8by the lessor. If a lessor improperly collects any such amount 
9from the
lessee, the lessee shall have a legal right to claim a 
10refund of that amount
from the lessor. If, however, that 
11amount is not refunded to the lessee for
any reason, the lessor 
12is liable to pay that amount to the Department.

13 (17) Beginning with taxable years ending on or after 
14December
31,
1995
and
ending with taxable years ending on or 
15before December 31, 2004,
personal property that is
donated 
16for disaster relief to be used in a State or federally declared

17disaster area in Illinois or bordering Illinois by a 
18manufacturer or retailer
that is registered in this State to a 
19corporation, society, association,
foundation, or institution 
20that has been issued a sales tax exemption
identification 
21number by the Department that assists victims of the disaster

22who reside within the declared disaster area.

23 (18) Beginning with taxable years ending on or after 
24December
31, 1995 and
ending with taxable years ending on or 
25before December 31, 2004, personal
property that is used in 
26the performance of infrastructure repairs in this
State, 
 
 
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1including but not limited to municipal roads and streets, 
2access roads,
bridges, sidewalks, waste disposal systems, 
3water and sewer line extensions,
water distribution and 
4purification facilities, storm water drainage and
retention 
5facilities, and sewage treatment facilities, resulting from a 
6State
or federally declared disaster in Illinois or bordering 
7Illinois when such
repairs are initiated on facilities located 
8in the declared disaster area
within 6 months after the 
9disaster.

10 (19) Beginning July 1, 1999, game or game birds purchased 
11at a "game
breeding
and hunting preserve area" as that term is

12used in
the Wildlife Code. This paragraph is exempt from the 
13provisions
of
Section 3-75.

14 (20) A motor vehicle, as that term is defined in Section 
151-146
of the
Illinois Vehicle Code, that is donated to a 
16corporation, limited liability
company, society, association, 
17foundation, or institution that is determined by
the 
18Department to be organized and operated exclusively for 
19educational
purposes. For purposes of this exemption, "a 
20corporation, limited liability
company, society, association, 
21foundation, or institution organized and
operated
exclusively 
22for educational purposes" means all tax-supported public 
23schools,
private schools that offer systematic instruction in 
24useful branches of
learning by methods common to public 
25schools and that compare favorably in
their scope and 
26intensity with the course of study presented in tax-supported

 
 
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1schools, and vocational or technical schools or institutes 
2organized and
operated exclusively to provide a course of 
3study of not less than 6 weeks
duration and designed to prepare 
4individuals to follow a trade or to pursue a
manual, 
5technical, mechanical, industrial, business, or commercial

6occupation.

7 (21) Beginning January 1, 2000, personal property, 
8including
food,
purchased through fundraising
events for the 
9benefit of
a public or private elementary or
secondary school, 
10a group of those schools, or one or more school
districts if 
11the events are
sponsored by an entity recognized by the school 
12district that consists
primarily of volunteers and includes

13parents and teachers of the school children. This paragraph 
14does not apply
to fundraising
events (i) for the benefit of 
15private home instruction or (ii)
for which the fundraising 
16entity purchases the personal property sold at
the events from 
17another individual or entity that sold the property for the

18purpose of resale by the fundraising entity and that
profits 
19from the sale to the
fundraising entity. This paragraph is 
20exempt
from the provisions
of Section 3-75.

21 (22) Beginning January 1, 2000
and through December 31, 
222001, new or used automatic vending
machines that prepare and 
23serve hot food and beverages, including coffee, soup,
and

24other items, and replacement parts for these machines.

25Beginning January 1,
2002 and through June 30, 2003, machines 
26and parts for machines used in
commercial, coin-operated

 
 
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1amusement
and vending business if a use or occupation tax is 
2paid on the gross receipts
derived from
the use of the 
3commercial, coin-operated amusement and vending machines.
This

4paragraph
is exempt from the provisions of Section 3-75.

5 (23) Beginning August 23, 2001 and through June 30, 2016, 
6food for human consumption that is to be consumed off the

7premises
where it is sold (other than alcoholic beverages, 
8soft drinks, and food that
has been prepared for immediate 
9consumption) and prescription and
nonprescription medicines, 
10drugs, medical appliances, and insulin, urine
testing 
11materials, syringes, and needles used by diabetics, for human 
12use, when
purchased for use by a person receiving medical 
13assistance under Article V of
the Illinois Public Aid Code who 
14resides in a licensed long-term care facility,
as defined in 
15the Nursing Home Care Act, or in a licensed facility as defined 
16in the ID/DD Community Care Act, the MC/DD Act, or the 
17Specialized Mental Health Rehabilitation Act of 2013.

18 (24) Beginning on August 2, 2001 (the effective date of 
19Public Act 92-227), computers and communications equipment

20utilized for any hospital purpose and equipment used in the 
21diagnosis,
analysis, or treatment of hospital patients 
22purchased by a lessor who leases
the equipment, under a lease 
23of one year or longer executed or in effect at the
time the 
24lessor would otherwise be subject to the tax imposed by this 
25Act, to a
hospital that has been issued an active tax exemption 
26identification number by
the Department under Section 1g of 
 
 
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1the Retailers' Occupation Tax Act. If the
equipment is leased 
2in a manner that does not qualify for this exemption or is
used 
3in any other nonexempt manner, the lessor shall be liable for 
4the
tax imposed under this Act or the Use Tax Act, as the case 
5may be, based on the
fair market value of the property at the 
6time the nonqualifying use occurs.
No lessor shall collect or 
7attempt to collect an amount (however
designated) that 
8purports to reimburse that lessor for the tax imposed by this

9Act or the Use Tax Act, as the case may be, if the tax has not 
10been
paid by the lessor. If a lessor improperly collects any 
11such amount from the
lessee, the lessee shall have a legal 
12right to claim a refund of that amount
from the lessor. If, 
13however, that amount is not refunded to the lessee for
any 
14reason, the lessor is liable to pay that amount to the 
15Department.
This paragraph is exempt from the provisions of 
16Section 3-75.

17 (25) Beginning
on August 2, 2001 (the effective date of 
18Public Act 92-227),
personal property purchased by a lessor

19who leases the property, under a lease of one year or longer 
20executed or in
effect at the time the lessor would otherwise be 
21subject to the tax imposed by
this Act, to a governmental body 
22that has been issued an active tax exemption
identification 
23number by the Department under Section 1g of the Retailers'

24Occupation Tax Act. If the property is leased in a manner that 
25does not
qualify for this exemption or is used in any other 
26nonexempt manner, the
lessor shall be liable for the tax 
 
 
10200SB2017ham002- 749 -LRB102 16155 JWD 27453 a


1imposed under this Act or the Use Tax Act,
as the case may be, 
2based on the fair market value of the property at the time
the 
3nonqualifying use occurs. No lessor shall collect or attempt 
4to collect
an amount (however designated) that purports to 
5reimburse that lessor for the
tax imposed by this Act or the 
6Use Tax Act, as the case may be, if the tax has
not been paid 
7by the lessor. If a lessor improperly collects any such amount

8from the lessee, the lessee shall have a legal right to claim a 
9refund of that
amount from the lessor. If, however, that 
10amount is not refunded to the lessee
for any reason, the lessor 
11is liable to pay that amount to the Department.
This paragraph 
12is exempt from the provisions of Section 3-75.

13 (26) Beginning January 1, 2008, tangible personal property 
14used in the construction or maintenance of a community water 
15supply, as defined under Section 3.145 of the Environmental 
16Protection Act, that is operated by a not-for-profit 
17corporation that holds a valid water supply permit issued 
18under Title IV of the Environmental Protection Act. This 
19paragraph is exempt from the provisions of Section 3-75.

20 (27) Beginning January 1, 2010 and continuing through 
21December 31, 2024, materials, parts, equipment, components, 
22and furnishings incorporated into or upon an aircraft as part 
23of the modification, refurbishment, completion, replacement, 
24repair, or maintenance of the aircraft. This exemption 
25includes consumable supplies used in the modification, 
26refurbishment, completion, replacement, repair, and 
 
 
10200SB2017ham002- 750 -LRB102 16155 JWD 27453 a


1maintenance of aircraft, but excludes any materials, parts, 
2equipment, components, and consumable supplies used in the 
3modification, replacement, repair, and maintenance of aircraft 
4engines or power plants, whether such engines or power plants 
5are installed or uninstalled upon any such aircraft. 
6"Consumable supplies" include, but are not limited to, 
7adhesive, tape, sandpaper, general purpose lubricants, 
8cleaning solution, latex gloves, and protective films. This 
9exemption applies only to the use of qualifying tangible 
10personal property transferred incident to the modification, 
11refurbishment, completion, replacement, repair, or maintenance 
12of aircraft by persons who (i) hold an Air Agency Certificate 
13and are empowered to operate an approved repair station by the 
14Federal Aviation Administration, (ii) have a Class IV Rating, 
15and (iii) conduct operations in accordance with Part 145 of 
16the Federal Aviation Regulations. The exemption does not 
17include aircraft operated by a commercial air carrier 
18providing scheduled passenger air service pursuant to 
19authority issued under Part 121 or Part 129 of the Federal 
20Aviation Regulations. The changes made to this paragraph (27) 
21by Public Act 98-534 are declarative of existing law. It is the 
22intent of the General Assembly that the exemption under this 
23paragraph (27) applies continuously from January 1, 2010 
24through December 31, 2024; however, no claim for credit or 
25refund is allowed for taxes paid as a result of the 
26disallowance of this exemption on or after January 1, 2015 and 
 
 
10200SB2017ham002- 751 -LRB102 16155 JWD 27453 a


1prior to the effective date of this amendatory Act of the 101st 
2General Assembly.
3 (28) Tangible personal property purchased by a 
4public-facilities corporation, as described in Section 
511-65-10 of the Illinois Municipal Code, for purposes of 
6constructing or furnishing a municipal convention hall, but 
7only if the legal title to the municipal convention hall is 
8transferred to the municipality without any further 
9consideration by or on behalf of the municipality at the time 
10of the completion of the municipal convention hall or upon the 
11retirement or redemption of any bonds or other debt 
12instruments issued by the public-facilities corporation in 
13connection with the development of the municipal convention 
14hall. This exemption includes existing public-facilities 
15corporations as provided in Section 11-65-25 of the Illinois 
16Municipal Code. This paragraph is exempt from the provisions 
17of Section 3-75. 
18 (29) Beginning January 1, 2017 and through December 31, 
192026, menstrual pads, tampons, and menstrual cups. 
20 (30) Tangible personal property transferred to a purchaser 
21who is exempt from the tax imposed by this Act by operation of 
22federal law. This paragraph is exempt from the provisions of 
23Section 3-75. 
24 (31) Qualified tangible personal property used in the 
25construction or operation of a data center that has been 
26granted a certificate of exemption by the Department of 
 
 
10200SB2017ham002- 752 -LRB102 16155 JWD 27453 a


1Commerce and Economic Opportunity, whether that tangible 
2personal property is purchased by the owner, operator, or 
3tenant of the data center or by a contractor or subcontractor 
4of the owner, operator, or tenant. Data centers that would 
5have qualified for a certificate of exemption prior to January 
61, 2020 had this amendatory Act of the 101st General Assembly 
7been in effect, may apply for and obtain an exemption for 
8subsequent purchases of computer equipment or enabling 
9software purchased or leased to upgrade, supplement, or 
10replace computer equipment or enabling software purchased or 
11leased in the original investment that would have qualified. 
12 The Department of Commerce and Economic Opportunity shall 
13grant a certificate of exemption under this item (31) to 
14qualified data centers as defined by Section 605-1025 of the 
15Department of Commerce and Economic Opportunity Law of the

16Civil Administrative Code of Illinois. 
17 For the purposes of this item (31): 
18  "Data center" means a building or a series of 
19 buildings rehabilitated or constructed to house working 
20 servers in one physical location or multiple sites within 
21 the State of Illinois. 
22  "Qualified tangible personal property" means: 
23 electrical systems and equipment; climate control and 
24 chilling equipment and systems; mechanical systems and 
25 equipment; monitoring and secure systems; emergency 
26 generators; hardware; computers; servers; data storage 
 
 
10200SB2017ham002- 753 -LRB102 16155 JWD 27453 a


1 devices; network connectivity equipment; racks; cabinets; 
2 telecommunications cabling infrastructure; raised floor 
3 systems; peripheral components or systems; software; 
4 mechanical, electrical, or plumbing systems; battery 
5 systems; cooling systems and towers; temperature control 
6 systems; other cabling; and other data center 
7 infrastructure equipment and systems necessary to operate 
8 qualified tangible personal property, including fixtures; 
9 and component parts of any of the foregoing, including 
10 installation, maintenance, repair, refurbishment, and 
11 replacement of qualified tangible personal property to 
12 generate, transform, transmit, distribute, or manage 
13 electricity necessary to operate qualified tangible 
14 personal property; and all other tangible personal 
15 property that is essential to the operations of a computer 
16 data center. The term "qualified tangible personal 
17 property" also includes building materials physically 
18 incorporated in to the qualifying data center. To document 
19 the exemption allowed under this Section, the retailer 
20 must obtain from the purchaser a copy of the certificate 
21 of eligibility issued by the Department of Commerce and 
22 Economic Opportunity. 
23 This item (31) is exempt from the provisions of Section 
243-75. 
25(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; 
26100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. 
 
 
10200SB2017ham002- 754 -LRB102 16155 JWD 27453 a


17-12-19; 101-629, eff. 2-5-20.)




2 (35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)


3 Sec. 3-10. Rate of tax. Unless otherwise provided in this 
4Section,
the tax imposed by this Act is at the rate of 6.25% of 
5the selling
price of tangible personal property transferred as 
6an incident to the sale
of service, but, for the purpose of 
7computing this tax, in no event shall
the selling price be less 
8than the cost price of the property to the
serviceman.

9 Beginning on July 1, 2000 and through December 31, 2000, 
10with respect to
motor fuel, as defined in Section 1.1 of the 
11Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
12the Use Tax Act, the tax is
imposed at
the rate of 1.25%.

13 With respect to gasohol, as defined in the Use Tax Act, the 
14tax imposed
by this Act applies to (i) 70% of the selling price 
15of property transferred
as an incident to the sale of service 
16on or after January 1, 1990,
and before July 1, 2003, (ii) 80% 
17of the selling price of
property transferred as an incident to 
18the sale of service on or after July
1, 2003 and on or before 
19July 1, 2017, and (iii)
100% of the selling price thereafter.

20If, at any time, however, the tax under this Act on sales of 
21gasohol, as
defined in
the Use Tax Act, is imposed at the rate 
22of 1.25%, then the
tax imposed by this Act applies to 100% of 
23the proceeds of sales of gasohol
made during that time.

24 With respect to majority blended ethanol fuel, as defined 
25in the Use Tax Act,
the
tax
imposed by this Act does not apply 
 
 
10200SB2017ham002- 755 -LRB102 16155 JWD 27453 a


1to the selling price of property transferred
as an incident to 
2the sale of service on or after July 1, 2003 and on or before

3December 31, 2023 but applies to 100% of the selling price 
4thereafter.

5 With respect to biodiesel blends, as defined in the Use 
6Tax Act, with no less
than 1% and no
more than 10% biodiesel, 
7the tax imposed by this Act
applies to (i) 80% of the selling 
8price of property transferred as an incident
to the sale of 
9service on or after July 1, 2003 and on or before December 31, 
102018
and (ii) 100% of the proceeds of the selling price

11thereafter.
If, at any time, however, the tax under this Act on 
12sales of biodiesel blends,
as
defined in the Use Tax Act, with 
13no less than 1% and no more than 10% biodiesel
is imposed at 
14the rate of 1.25%, then the
tax imposed by this Act applies to 
15100% of the proceeds of sales of biodiesel
blends with no less 
16than 1% and no more than 10% biodiesel
made
during that time.

17 With respect to 100% biodiesel, as defined in the Use Tax 
18Act, and biodiesel
blends, as defined in the Use Tax Act, with

19more than 10% but no more than 99% biodiesel, the tax imposed 
20by this Act
does not apply to the proceeds of the selling price 
21of property transferred
as an incident to the sale of service 
22on or after July 1, 2003 and on or before
December 31, 2023 but 
23applies to 100% of the selling price thereafter.

24 At the election of any registered serviceman made for each 
25fiscal year,
sales of service in which the aggregate annual 
26cost price of tangible
personal property transferred as an 
 
 
10200SB2017ham002- 756 -LRB102 16155 JWD 27453 a


1incident to the sales of service is
less than 35%, or 75% in 
2the case of servicemen transferring prescription
drugs or 
3servicemen engaged in graphic arts production, of the 
4aggregate
annual total gross receipts from all sales of 
5service, the tax imposed by
this Act shall be based on the 
6serviceman's cost price of the tangible
personal property 
7transferred as an incident to the sale of those services.

8 The tax shall be imposed at the rate of 1% on food prepared 
9for
immediate consumption and transferred incident to a sale 
10of service subject
to this Act or the Service Occupation Tax 
11Act by an entity licensed under
the Hospital Licensing Act, 
12the Nursing Home Care Act, the Assisted Living and Shared 
13Housing Act, the ID/DD Community Care Act, the MC/DD Act, the 
14Specialized Mental Health Rehabilitation Act of 2013, or the

15Child Care
Act of 1969, or an entity that holds a permit issued 
16pursuant to the Life Care Facilities Act. The tax shall
also be 
17imposed at the rate of 1% on food for human consumption that is 
18to be
consumed off the premises where it is sold (other than 
19alcoholic beverages, food consisting of or infused with adult 
20use cannabis,
soft drinks, and food that has been prepared for 
21immediate consumption and is
not otherwise included in this 
22paragraph) and prescription and nonprescription
medicines, 
23drugs, medical appliances, products classified as Class III 
24medical devices by the United States Food and Drug 
25Administration that are used for cancer treatment pursuant to 
26a prescription, as well as any accessories and components 
 
 
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1related to those devices, modifications to a motor vehicle for 
2the
purpose of rendering it usable by a person with a 
3disability, and insulin, blood sugar testing
materials,

4syringes, and needles used by human diabetics. For the 
5purposes of this Section, until September 1, 2009: the term 
6"soft drinks" means any
complete, finished, ready-to-use, 
7non-alcoholic drink, whether carbonated or
not, including but 
8not limited to soda water, cola, fruit juice, vegetable
juice, 
9carbonated water, and all other preparations commonly known as 
10soft
drinks of whatever kind or description that are contained 
11in any closed or
sealed bottle, can, carton, or container, 
12regardless of size; but "soft drinks"
does not include coffee, 
13tea, non-carbonated water, infant formula, milk or
milk 
14products as defined in the Grade A Pasteurized Milk and Milk 
15Products Act,
or drinks containing 50% or more natural fruit 
16or vegetable juice.

17 Notwithstanding any other provisions of this
Act, 
18beginning September 1, 2009, "soft drinks" means non-alcoholic 
19beverages that contain natural or artificial sweeteners. "Soft 
20drinks" do not include beverages that contain milk or milk 
21products, soy, rice or similar milk substitutes, or greater 
22than 50% of vegetable or fruit juice by volume.
23 Until August 1, 2009, and notwithstanding any other 
24provisions of this Act, "food for human
consumption that is to 
25be consumed off the premises where it is sold" includes
all 
26food sold through a vending machine, except soft drinks and 
 
 
10200SB2017ham002- 758 -LRB102 16155 JWD 27453 a


1food products
that are dispensed hot from a vending machine, 
2regardless of the location of
the vending machine. Beginning 
3August 1, 2009, and notwithstanding any other provisions of 
4this Act, "food for human consumption that is to be consumed 
5off the premises where it is sold" includes all food sold 
6through a vending machine, except soft drinks, candy, and food 
7products that are dispensed hot from a vending machine, 
8regardless of the location of the vending machine. 

9 Notwithstanding any other provisions of this
Act, 
10beginning September 1, 2009, "food for human consumption that 
11is to be consumed off the premises where
it is sold" does not 
12include candy. For purposes of this Section, "candy" means a 
13preparation of sugar, honey, or other natural or artificial 
14sweeteners in combination with chocolate, fruits, nuts or 
15other ingredients or flavorings in the form of bars, drops, or 
16pieces. "Candy" does not include any preparation that contains 
17flour or requires refrigeration. 
18 Notwithstanding any other provisions of this
Act, 
19beginning September 1, 2009, "nonprescription medicines and 
20drugs" does not include grooming and hygiene products. For 
21purposes of this Section, "grooming and hygiene products" 
22includes, but is not limited to, soaps and cleaning solutions, 
23shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
24lotions and screens, unless those products are available by 
25prescription only, regardless of whether the products meet the 
26definition of "over-the-counter-drugs". For the purposes of 
 
 
10200SB2017ham002- 759 -LRB102 16155 JWD 27453 a


1this paragraph, "over-the-counter-drug" means a drug for human 
2use that contains a label that identifies the product as a drug 
3as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" 
4label includes: 
5  (A) A "Drug Facts" panel; or
6  (B) A statement of the "active ingredient(s)" with a 
7 list of those ingredients contained in the compound, 
8 substance or preparation.
9 Beginning on January 1, 2014 (the effective date of Public 
10Act 98-122), "prescription and nonprescription medicines and 
11drugs" includes medical cannabis purchased from a registered 
12dispensing organization under the Compassionate Use of Medical 
13Cannabis Program Act. 
14 As used in this Section, "adult use cannabis" means 
15cannabis subject to tax under the Cannabis Cultivation 
16Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
17and does not include cannabis subject to tax under the 
18Compassionate Use of Medical Cannabis Program Act. 
19 If the property that is acquired from a serviceman is 
20acquired outside
Illinois and used outside Illinois before 
21being brought to Illinois for use
here and is taxable under 
22this Act, the "selling price" on which the tax
is computed 
23shall be reduced by an amount that represents a reasonable

24allowance for depreciation for the period of prior 
25out-of-state use.

26(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
 
 
10200SB2017ham002- 760 -LRB102 16155 JWD 27453 a


1102-4, eff. 4-27-21.)

2 Section 30-25. The Service Occupation Tax Act is amended 
3by changing Sections 3-5 and 3-10 as follows:



4 (35 ILCS 115/3-5)


5 Sec. 3-5. Exemptions. The following tangible personal 
6property is
exempt from the tax imposed by this Act:

7 (1) Personal property sold by a corporation, society, 
8association,
foundation, institution, or organization, other 
9than a limited liability
company, that is organized and 
10operated as a not-for-profit service enterprise
for the 
11benefit of persons 65 years of age or older if the personal 
12property
was not purchased by the enterprise for the purpose 
13of resale by the
enterprise.

14 (2) Personal property purchased by a not-for-profit 
15Illinois county fair
association for use in conducting, 
16operating, or promoting the county fair.

17 (3) Personal property purchased by any not-for-profit
arts 
18or cultural organization that establishes, by proof required 
19by the
Department by
rule, that it has received an exemption 
20under Section 501(c)(3) of the
Internal Revenue Code and that 
21is organized and operated primarily for the
presentation
or 
22support of arts or cultural programming, activities, or 
23services. These
organizations include, but are not limited to, 
24music and dramatic arts
organizations such as symphony 
 
 
10200SB2017ham002- 761 -LRB102 16155 JWD 27453 a


1orchestras and theatrical groups, arts and
cultural service 
2organizations, local arts councils, visual arts organizations,

3and media arts organizations.
On and after July 1, 2001 (the 
4effective date of Public Act 92-35), however, an entity 
5otherwise eligible for this exemption shall not
make tax-free 
6purchases unless it has an active identification number issued 
7by
the Department.

8 (4) Legal tender, currency, medallions, or gold or silver 
9coinage
issued by the State of Illinois, the government of the 
10United States of
America, or the government of any foreign 
11country, and bullion.

12 (5) Until July 1, 2003 and beginning again on September 1, 
132004 through August 30, 2014, graphic arts machinery and 
14equipment, including
repair and
replacement parts, both new 
15and used, and including that manufactured on
special order or 
16purchased for lease, certified by the purchaser to be used

17primarily for graphic arts production.
Equipment includes 
18chemicals or chemicals acting as catalysts but only if
the

19chemicals or chemicals acting as catalysts effect a direct and 
20immediate change
upon a graphic arts product. Beginning on 
21July 1, 2017, graphic arts machinery and equipment is included 
22in the manufacturing and assembling machinery and equipment 
23exemption under Section 2 of this Act.

24 (6) Personal property sold by a teacher-sponsored student 
25organization
affiliated with an elementary or secondary school 
26located in Illinois.

 
 
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1 (7) Farm machinery and equipment, both new and used, 
2including that
manufactured on special order, certified by the 
3purchaser to be used
primarily for production agriculture or 
4State or federal agricultural
programs, including individual 
5replacement parts for the machinery and
equipment, including 
6machinery and equipment purchased for lease,
and including 
7implements of husbandry defined in Section 1-130 of
the 
8Illinois Vehicle Code, farm machinery and agricultural 
9chemical and
fertilizer spreaders, and nurse wagons required 
10to be registered
under Section 3-809 of the Illinois Vehicle 
11Code,
but
excluding other motor vehicles required to be 
12registered under the Illinois
Vehicle
Code.
Horticultural 
13polyhouses or hoop houses used for propagating, growing, or

14overwintering plants shall be considered farm machinery and 
15equipment under
this item (7).
Agricultural chemical tender 
16tanks and dry boxes shall include units sold
separately from a 
17motor vehicle required to be licensed and units sold mounted

18on a motor vehicle required to be licensed if the selling price 
19of the tender
is separately stated.

20 Farm machinery and equipment shall include precision 
21farming equipment
that is
installed or purchased to be 
22installed on farm machinery and equipment
including, but not 
23limited to, tractors, harvesters, sprayers, planters,
seeders, 
24or spreaders.
Precision farming equipment includes, but is not 
25limited to,
soil testing sensors, computers, monitors, 
26software, global positioning
and mapping systems, and other 
 
 
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1such equipment.

2 Farm machinery and equipment also includes computers, 
3sensors, software, and
related equipment used primarily in the

4computer-assisted operation of production agriculture 
5facilities, equipment,
and activities such as, but
not limited 
6to,
the collection, monitoring, and correlation of
animal and 
7crop data for the purpose of
formulating animal diets and 
8agricultural chemicals. This item (7) is exempt
from the 
9provisions of
Section 3-55.

10 (8) Until June 30, 2013, fuel and petroleum products sold 
11to or used by an air common
carrier, certified by the carrier 
12to be used for consumption, shipment,
or storage in the 
13conduct of its business as an air common carrier, for
a flight 
14destined for or returning from a location or locations
outside 
15the United States without regard to previous or subsequent 
16domestic
stopovers.

17 Beginning July 1, 2013, fuel and petroleum products sold 
18to or used by an air carrier, certified by the carrier to be 
19used for consumption, shipment, or storage in the conduct of 
20its business as an air common carrier, for a flight that (i) is 
21engaged in foreign trade or is engaged in trade between the 
22United States and any of its possessions and (ii) transports 
23at least one individual or package for hire from the city of 
24origination to the city of final destination on the same 
25aircraft, without regard to a change in the flight number of 
26that aircraft. 
 
 
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1 (9) Proceeds of mandatory service charges separately

2stated on customers' bills for the purchase and consumption of 
3food and
beverages, to the extent that the proceeds of the 
4service charge are in fact
turned over as tips or as a 
5substitute for tips to the employees who
participate directly 
6in preparing, serving, hosting or cleaning up the
food or 
7beverage function with respect to which the service charge is 
8imposed.

9 (10) Until July 1, 2003, oil field exploration, drilling, 
10and production
equipment,
including (i) rigs and parts of 
11rigs, rotary rigs, cable tool
rigs, and workover rigs, (ii) 
12pipe and tubular goods, including casing and
drill strings, 
13(iii) pumps and pump-jack units, (iv) storage tanks and flow

14lines, (v) any individual replacement part for oil field 
15exploration,
drilling, and production equipment, and (vi) 
16machinery and equipment purchased
for lease; but
excluding 
17motor vehicles required to be registered under the Illinois

18Vehicle Code.

19 (11) Photoprocessing machinery and equipment, including 
20repair and
replacement parts, both new and used, including 
21that manufactured on
special order, certified by the purchaser 
22to be used primarily for
photoprocessing, and including 
23photoprocessing machinery and equipment
purchased for lease.

24 (12) Until July 1, 2023, coal and aggregate exploration, 
25mining, off-highway hauling,
processing,
maintenance, and 
26reclamation equipment, including
replacement parts and 
 
 
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1equipment, and including
equipment
purchased for lease, but 
2excluding motor vehicles required to be registered
under the 
3Illinois Vehicle Code. The changes made to this Section by 
4Public Act 97-767 apply on and after July 1, 2003, but no claim 
5for credit or refund is allowed on or after August 16, 2013 
6(the effective date of Public Act 98-456)
for such taxes paid 
7during the period beginning July 1, 2003 and ending on August 
816, 2013 (the effective date of Public Act 98-456).

9 (13) Beginning January 1, 1992 and through June 30, 2016, 
10food for human consumption that is to be consumed off the 
11premises
where it is sold (other than alcoholic beverages, 
12soft drinks and food that
has been prepared for immediate 
13consumption) and prescription and
non-prescription medicines, 
14drugs, medical appliances, and insulin, urine
testing 
15materials, syringes, and needles used by diabetics, for human 
16use,
when purchased for use by a person receiving medical 
17assistance under
Article V of the Illinois Public Aid Code who 
18resides in a licensed
long-term care facility, as defined in 
19the Nursing Home Care Act, or in a licensed facility as defined 
20in the ID/DD Community Care Act, the MC/DD Act, or the 
21Specialized Mental Health Rehabilitation Act of 2013.

22 (14) Semen used for artificial insemination of livestock 
23for direct
agricultural production.

24 (15) Horses, or interests in horses, registered with and 
25meeting the
requirements of any of the
Arabian Horse Club 
26Registry of America, Appaloosa Horse Club, American Quarter

 
 
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1Horse Association, United States
Trotting Association, or 
2Jockey Club, as appropriate, used for
purposes of breeding or 
3racing for prizes. This item (15) is exempt from the 
4provisions of Section 3-55, and the exemption provided for 
5under this item (15) applies for all periods beginning May 30, 
61995, but no claim for credit or refund is allowed on or after 
7January 1, 2008 (the effective date of Public Act 95-88)
for 
8such taxes paid during the period beginning May 30, 2000 and 
9ending on January 1, 2008 (the effective date of Public Act 
1095-88).

11 (16) Computers and communications equipment utilized for 
12any
hospital
purpose
and equipment used in the diagnosis,

13analysis, or treatment of hospital patients sold to a lessor 
14who leases the
equipment, under a lease of one year or longer 
15executed or in effect at the
time of the purchase, to a

16hospital
that has been issued an active tax exemption 
17identification number by the
Department under Section 1g of 
18the Retailers' Occupation Tax Act.

19 (17) Personal property sold to a lessor who leases the

20property, under a
lease of one year or longer executed or in 
21effect at the time of the purchase,
to a governmental body
that 
22has been issued an active tax exemption identification number 
23by the
Department under Section 1g of the Retailers' 
24Occupation Tax Act.

25 (18) Beginning with taxable years ending on or after 
26December
31, 1995
and
ending with taxable years ending on or 
 
 
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1before December 31, 2004,
personal property that is
donated 
2for disaster relief to be used in a State or federally declared

3disaster area in Illinois or bordering Illinois by a 
4manufacturer or retailer
that is registered in this State to a 
5corporation, society, association,
foundation, or institution 
6that has been issued a sales tax exemption
identification 
7number by the Department that assists victims of the disaster

8who reside within the declared disaster area.

9 (19) Beginning with taxable years ending on or after 
10December
31, 1995 and
ending with taxable years ending on or 
11before December 31, 2004, personal
property that is used in 
12the performance of infrastructure repairs in this
State, 
13including but not limited to municipal roads and streets, 
14access roads,
bridges, sidewalks, waste disposal systems, 
15water and sewer line extensions,
water distribution and 
16purification facilities, storm water drainage and
retention 
17facilities, and sewage treatment facilities, resulting from a 
18State
or federally declared disaster in Illinois or bordering 
19Illinois when such
repairs are initiated on facilities located 
20in the declared disaster area
within 6 months after the 
21disaster.

22 (20) Beginning July 1, 1999, game or game birds sold at a 
23"game breeding
and
hunting preserve area" as that term is used

24in the
Wildlife Code. This paragraph is exempt from the 
25provisions
of
Section 3-55.

26 (21) A motor vehicle, as that term is defined in Section 
 
 
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11-146
of the
Illinois Vehicle Code, that is donated to a 
2corporation, limited liability
company, society, association, 
3foundation, or institution that is determined by
the 
4Department to be organized and operated exclusively for 
5educational
purposes. For purposes of this exemption, "a 
6corporation, limited liability
company, society, association, 
7foundation, or institution organized and
operated
exclusively 
8for educational purposes" means all tax-supported public 
9schools,
private schools that offer systematic instruction in 
10useful branches of
learning by methods common to public 
11schools and that compare favorably in
their scope and 
12intensity with the course of study presented in tax-supported

13schools, and vocational or technical schools or institutes 
14organized and
operated exclusively to provide a course of 
15study of not less than 6 weeks
duration and designed to prepare 
16individuals to follow a trade or to pursue a
manual, 
17technical, mechanical, industrial, business, or commercial

18occupation.

19 (22) Beginning January 1, 2000, personal property, 
20including
food,
purchased through fundraising
events for the 
21benefit of
a public or private elementary or
secondary school, 
22a group of those schools, or one or more school
districts if 
23the events are
sponsored by an entity recognized by the school 
24district that consists
primarily of volunteers and includes

25parents and teachers of the school children. This paragraph 
26does not apply
to fundraising
events (i) for the benefit of 
 
 
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1private home instruction or (ii)
for which the fundraising 
2entity purchases the personal property sold at
the events from 
3another individual or entity that sold the property for the

4purpose of resale by the fundraising entity and that
profits 
5from the sale to the
fundraising entity. This paragraph is 
6exempt
from the provisions
of Section 3-55.

7 (23) Beginning January 1, 2000
and through December 31, 
82001, new or used automatic vending
machines that prepare and 
9serve hot food and beverages, including coffee, soup,
and

10other items, and replacement parts for these machines.

11Beginning January 1,
2002 and through June 30, 2003, machines 
12and parts for
machines used in commercial, coin-operated 
13amusement
and vending business if a use or occupation tax is 
14paid on the gross receipts
derived from
the use of the 
15commercial, coin-operated amusement and vending machines.
This 
16paragraph is exempt from the provisions of Section 3-55.

17 (24) Beginning
on August 2, 2001 (the effective date of 
18Public Act 92-227),
computers and communications equipment

19utilized for any hospital purpose and equipment used in the 
20diagnosis,
analysis, or treatment of hospital patients sold to 
21a lessor who leases the
equipment, under a lease of one year or 
22longer executed or in effect at the
time of the purchase, to a 
23hospital that has been issued an active tax
exemption 
24identification number by the Department under Section 1g of 
25the
Retailers' Occupation Tax Act. This paragraph is exempt 
26from the provisions of
Section 3-55.

 
 
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1 (25) Beginning
on August 2, 2001 (the effective date of 
2Public Act 92-227),
personal property sold to a lessor who

3leases the property, under a lease of one year or longer 
4executed or in effect
at the time of the purchase, to a 
5governmental body that has been issued an
active tax exemption 
6identification number by the Department under Section 1g
of 
7the Retailers' Occupation Tax Act. This paragraph is exempt 
8from the
provisions of Section 3-55.

9 (26) Beginning on January 1, 2002 and through June 30, 
102016, tangible personal property
purchased
from an Illinois 
11retailer by a taxpayer engaged in centralized purchasing

12activities in Illinois who will, upon receipt of the property 
13in Illinois,
temporarily store the property in Illinois (i) 
14for the purpose of subsequently
transporting it outside this 
15State for use or consumption thereafter solely
outside this 
16State or (ii) for the purpose of being processed, fabricated, 
17or
manufactured into, attached to, or incorporated into other 
18tangible personal
property to be transported outside this 
19State and thereafter used or consumed
solely outside this 
20State. The Director of Revenue shall, pursuant to rules

21adopted in accordance with the Illinois Administrative 
22Procedure Act, issue a
permit to any taxpayer in good standing 
23with the Department who is eligible for
the exemption under 
24this paragraph (26). The permit issued under
this paragraph 
25(26) shall authorize the holder, to the extent and
in the 
26manner specified in the rules adopted under this Act, to 
 
 
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1purchase
tangible personal property from a retailer exempt 
2from the taxes imposed by
this Act. Taxpayers shall maintain 
3all necessary books and records to
substantiate the use and 
4consumption of all such tangible personal property
outside of 
5the State of Illinois.

6 (27) Beginning January 1, 2008, tangible personal property 
7used in the construction or maintenance of a community water 
8supply, as defined under Section 3.145 of the Environmental 
9Protection Act, that is operated by a not-for-profit 
10corporation that holds a valid water supply permit issued 
11under Title IV of the Environmental Protection Act. This 
12paragraph is exempt from the provisions of Section 3-55.

13 (28) Tangible personal property sold to a 
14public-facilities corporation, as described in Section 
1511-65-10 of the Illinois Municipal Code, for purposes of 
16constructing or furnishing a municipal convention hall, but 
17only if the legal title to the municipal convention hall is 
18transferred to the municipality without any further 
19consideration by or on behalf of the municipality at the time 
20of the completion of the municipal convention hall or upon the 
21retirement or redemption of any bonds or other debt 
22instruments issued by the public-facilities corporation in 
23connection with the development of the municipal convention 
24hall. This exemption includes existing public-facilities 
25corporations as provided in Section 11-65-25 of the Illinois 
26Municipal Code. This paragraph is exempt from the provisions 
 
 
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1of Section 3-55. 
2 (29) Beginning January 1, 2010 and continuing through 
3December 31, 2024, materials, parts, equipment, components, 
4and furnishings incorporated into or upon an aircraft as part 
5of the modification, refurbishment, completion, replacement, 
6repair, or maintenance of the aircraft. This exemption 
7includes consumable supplies used in the modification, 
8refurbishment, completion, replacement, repair, and 
9maintenance of aircraft, but excludes any materials, parts, 
10equipment, components, and consumable supplies used in the 
11modification, replacement, repair, and maintenance of aircraft 
12engines or power plants, whether such engines or power plants 
13are installed or uninstalled upon any such aircraft. 
14"Consumable supplies" include, but are not limited to, 
15adhesive, tape, sandpaper, general purpose lubricants, 
16cleaning solution, latex gloves, and protective films. This 
17exemption applies only to the transfer of qualifying tangible 
18personal property incident to the modification, refurbishment, 
19completion, replacement, repair, or maintenance of an aircraft 
20by persons who (i) hold an Air Agency Certificate and are 
21empowered to operate an approved repair station by the Federal 
22Aviation Administration, (ii) have a Class IV Rating, and 
23(iii) conduct operations in accordance with Part 145 of the 
24Federal Aviation Regulations. The exemption does not include 
25aircraft operated by a commercial air carrier providing 
26scheduled passenger air service pursuant to authority issued 
 
 
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1under Part 121 or Part 129 of the Federal Aviation 
2Regulations. The changes made to this paragraph (29) by Public 
3Act 98-534 are declarative of existing law. It is the intent of 
4the General Assembly that the exemption under this paragraph 
5(29) applies continuously from January 1, 2010 through 
6December 31, 2024; however, no claim for credit or refund is 
7allowed for taxes paid as a result of the disallowance of this 
8exemption on or after January 1, 2015 and prior to the 
9effective date of this amendatory Act of the 101st General 
10Assembly.
11 (30) Beginning January 1, 2017 and through December 31, 
122026, menstrual pads, tampons, and menstrual cups. 
13 (31) Tangible personal property transferred to a purchaser 
14who is exempt from tax by operation of federal law. This 
15paragraph is exempt from the provisions of Section 3-55. 
16 (32) Qualified tangible personal property used in the 
17construction or operation of a data center that has been 
18granted a certificate of exemption by the Department of 
19Commerce and Economic Opportunity, whether that tangible 
20personal property is purchased by the owner, operator, or 
21tenant of the data center or by a contractor or subcontractor 
22of the owner, operator, or tenant. Data centers that would 
23have qualified for a certificate of exemption prior to January 
241, 2020 had this amendatory Act of the 101st General Assembly 
25been in effect, may apply for and obtain an exemption for 
26subsequent purchases of computer equipment or enabling 
 
 
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1software purchased or leased to upgrade, supplement, or 
2replace computer equipment or enabling software purchased or 
3leased in the original investment that would have qualified. 
4 The Department of Commerce and Economic Opportunity shall 
5grant a certificate of exemption under this item (32) to 
6qualified data centers as defined by Section 605-1025 of the 
7Department of Commerce and Economic Opportunity Law of the

8Civil Administrative Code of Illinois. 
9 For the purposes of this item (32): 
10  "Data center" means a building or a series of 
11 buildings rehabilitated or constructed to house working 
12 servers in one physical location or multiple sites within 
13 the State of Illinois. 
14  "Qualified tangible personal property" means: 
15 electrical systems and equipment; climate control and 
16 chilling equipment and systems; mechanical systems and 
17 equipment; monitoring and secure systems; emergency 
18 generators; hardware; computers; servers; data storage 
19 devices; network connectivity equipment; racks; cabinets; 
20 telecommunications cabling infrastructure; raised floor 
21 systems; peripheral components or systems; software; 
22 mechanical, electrical, or plumbing systems; battery 
23 systems; cooling systems and towers; temperature control 
24 systems; other cabling; and other data center 
25 infrastructure equipment and systems necessary to operate 
26 qualified tangible personal property, including fixtures; 
 
 
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1 and component parts of any of the foregoing, including 
2 installation, maintenance, repair, refurbishment, and 
3 replacement of qualified tangible personal property to 
4 generate, transform, transmit, distribute, or manage 
5 electricity necessary to operate qualified tangible 
6 personal property; and all other tangible personal 
7 property that is essential to the operations of a computer 
8 data center. The term "qualified tangible personal 
9 property" also includes building materials physically 
10 incorporated in to the qualifying data center. To document 
11 the exemption allowed under this Section, the retailer 
12 must obtain from the purchaser a copy of the certificate 
13 of eligibility issued by the Department of Commerce and 
14 Economic Opportunity. 
15 This item (32) is exempt from the provisions of Section 
163-55. 
17(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18; 
18100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff. 
197-12-19; 101-629, eff. 2-5-20.)




20 (35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)


21 Sec. 3-10. Rate of tax. Unless otherwise provided in this 
22Section,
the tax imposed by this Act is at the rate of 6.25% of 
23the "selling price",
as defined in Section 2 of the Service Use 
24Tax Act, of the tangible
personal property. For the purpose of 
25computing this tax, in no event
shall the "selling price" be 
 
 
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1less than the cost price to the serviceman of
the tangible 
2personal property transferred. The selling price of each item

3of tangible personal property transferred as an incident of a 
4sale of
service may be shown as a distinct and separate item on 
5the serviceman's
billing to the service customer. If the 
6selling price is not so shown, the
selling price of the 
7tangible personal property is deemed to be 50% of the

8serviceman's entire billing to the service customer. When, 
9however, a
serviceman contracts to design, develop, and 
10produce special order machinery or
equipment, the tax imposed 
11by this Act shall be based on the serviceman's
cost price of 
12the tangible personal property transferred incident to the

13completion of the contract.

14 Beginning on July 1, 2000 and through December 31, 2000, 
15with respect to
motor fuel, as defined in Section 1.1 of the 
16Motor Fuel Tax
Law, and gasohol, as defined in Section 3-40 of 
17the Use Tax Act, the tax is
imposed at
the rate of 1.25%.

18 With respect to gasohol, as defined in the Use Tax Act, the 
19tax imposed
by this Act shall apply to (i) 70% of the cost 
20price of property
transferred as
an incident to the sale of 
21service on or after January 1, 1990, and before
July 1, 2003, 
22(ii) 80% of the selling price of property transferred as an

23incident to the sale of service on or after July
1, 2003 and on 
24or before July 1, 2017, and (iii) 100%
of
the cost price

25thereafter.
If, at any time, however, the tax under this Act on 
26sales of gasohol, as
defined in
the Use Tax Act, is imposed at 
 
 
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1the rate of 1.25%, then the
tax imposed by this Act applies to 
2100% of the proceeds of sales of gasohol
made during that time.

3 With respect to majority blended ethanol fuel, as defined 
4in the Use Tax Act,
the
tax
imposed by this Act does not apply 
5to the selling price of property transferred
as an incident to 
6the sale of service on or after July 1, 2003 and on or before

7December 31, 2023 but applies to 100% of the selling price 
8thereafter.

9 With respect to biodiesel blends, as defined in the Use 
10Tax Act, with no less
than 1% and no
more than 10% biodiesel, 
11the tax imposed by this Act
applies to (i) 80% of the selling 
12price of property transferred as an incident
to the sale of 
13service on or after July 1, 2003 and on or before December 31, 
142018
and (ii) 100% of the proceeds of the selling price

15thereafter.
If, at any time, however, the tax under this Act on 
16sales of biodiesel blends,
as
defined in the Use Tax Act, with 
17no less than 1% and no more than 10% biodiesel
is imposed at 
18the rate of 1.25%, then the
tax imposed by this Act applies to 
19100% of the proceeds of sales of biodiesel
blends with no less 
20than 1% and no more than 10% biodiesel
made
during that time.

21 With respect to 100% biodiesel, as defined in the Use Tax 
22Act, and biodiesel
blends, as defined in the Use Tax Act, with

23more than 10% but no more than 99% biodiesel material, the tax 
24imposed by this
Act
does not apply to the proceeds of the 
25selling price of property transferred
as an incident to the 
26sale of service on or after July 1, 2003 and on or before

 
 
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1December 31, 2023 but applies to 100% of the selling price 
2thereafter.

3 At the election of any registered serviceman made for each 
4fiscal year,
sales of service in which the aggregate annual 
5cost price of tangible
personal property transferred as an 
6incident to the sales of service is
less than 35%, or 75% in 
7the case of servicemen transferring prescription
drugs or 
8servicemen engaged in graphic arts production, of the 
9aggregate
annual total gross receipts from all sales of 
10service, the tax imposed by
this Act shall be based on the 
11serviceman's cost price of the tangible
personal property 
12transferred incident to the sale of those services.

13 The tax shall be imposed at the rate of 1% on food prepared 
14for
immediate consumption and transferred incident to a sale 
15of service subject
to this Act or the Service Occupation Tax 
16Act by an entity licensed under
the Hospital Licensing Act, 
17the Nursing Home Care Act, the Assisted Living and Shared 
18Housing Act, the ID/DD Community Care Act, the MC/DD Act, the 
19Specialized Mental Health Rehabilitation Act of 2013, or the

20Child Care Act of 1969, or an entity that holds a permit issued 
21pursuant to the Life Care Facilities Act. The tax shall
also be 
22imposed at the rate of 1% on food for human consumption that is

23to be consumed off the
premises where it is sold (other than 
24alcoholic beverages, food consisting of or infused with adult 
25use cannabis, soft drinks, and
food that has been prepared for 
26immediate consumption and is not
otherwise included in this 
 
 
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1paragraph) and prescription and
nonprescription medicines, 
2drugs, medical appliances, products classified as Class III 
3medical devices by the United States Food and Drug 
4Administration that are used for cancer treatment pursuant to 
5a prescription, as well as any accessories and components 
6related to those devices, modifications to a motor
vehicle for 
7the purpose of rendering it usable by a person with a 
8disability, and
insulin, blood sugar testing materials, 
9syringes, and needles used by human diabetics. For the 
10purposes of this Section, until September 1, 2009: the term 
11"soft drinks" means any
complete, finished, ready-to-use, 
12non-alcoholic drink, whether carbonated or
not, including but 
13not limited to soda water, cola, fruit juice, vegetable
juice, 
14carbonated water, and all other preparations commonly known as 
15soft
drinks of whatever kind or description that are contained 
16in any closed or
sealed can, carton, or container, regardless 
17of size; but "soft drinks" does not
include coffee, tea, 
18non-carbonated water, infant formula, milk or milk
products as 
19defined in the Grade A Pasteurized Milk and Milk Products Act, 
20or
drinks containing 50% or more natural fruit or vegetable 
21juice.

22 Notwithstanding any other provisions of this
Act, 
23beginning September 1, 2009, "soft drinks" means non-alcoholic 
24beverages that contain natural or artificial sweeteners. "Soft 
25drinks" do not include beverages that contain milk or milk 
26products, soy, rice or similar milk substitutes, or greater 
 
 
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1than 50% of vegetable or fruit juice by volume.
2 Until August 1, 2009, and notwithstanding any other 
3provisions of this Act, "food for human consumption
that is to 
4be consumed off the premises where it is sold" includes all 
5food
sold through a vending machine, except soft drinks and 
6food products that are
dispensed hot from a vending machine, 
7regardless of the location of the vending
machine. Beginning 
8August 1, 2009, and notwithstanding any other provisions of 
9this Act, "food for human consumption that is to be consumed 
10off the premises where it is sold" includes all food sold 
11through a vending machine, except soft drinks, candy, and food 
12products that are dispensed hot from a vending machine, 
13regardless of the location of the vending machine. 

14 Notwithstanding any other provisions of this
Act, 
15beginning September 1, 2009, "food for human consumption that 
16is to be consumed off the premises where
it is sold" does not 
17include candy. For purposes of this Section, "candy" means a 
18preparation of sugar, honey, or other natural or artificial 
19sweeteners in combination with chocolate, fruits, nuts or 
20other ingredients or flavorings in the form of bars, drops, or 
21pieces. "Candy" does not include any preparation that contains 
22flour or requires refrigeration. 
23 Notwithstanding any other provisions of this
Act, 
24beginning September 1, 2009, "nonprescription medicines and 
25drugs" does not include grooming and hygiene products. For 
26purposes of this Section, "grooming and hygiene products" 
 
 
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1includes, but is not limited to, soaps and cleaning solutions, 
2shampoo, toothpaste, mouthwash, antiperspirants, and sun tan 
3lotions and screens, unless those products are available by 
4prescription only, regardless of whether the products meet the 
5definition of "over-the-counter-drugs". For the purposes of 
6this paragraph, "over-the-counter-drug" means a drug for human 
7use that contains a label that identifies the product as a drug 
8as required by 21 C.F.R. § 201.66. The "over-the-counter-drug" 
9label includes: 
10  (A) A "Drug Facts" panel; or
11  (B) A statement of the "active ingredient(s)" with a 
12 list of those ingredients contained in the compound, 
13 substance or preparation.
14 Beginning on January 1, 2014 (the effective date of Public 
15Act 98-122), "prescription and nonprescription medicines and 
16drugs" includes medical cannabis purchased from a registered 
17dispensing organization under the Compassionate Use of Medical 
18Cannabis Program Act. 
19 As used in this Section, "adult use cannabis" means 
20cannabis subject to tax under the Cannabis Cultivation 
21Privilege Tax Law and the Cannabis Purchaser Excise Tax Law 
22and does not include cannabis subject to tax under the 
23Compassionate Use of Medical Cannabis Program Act. 
24(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19; 
25102-4, eff. 4-27-21.)

 
 
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1 Section 30-30. The Retailers' Occupation Tax Act is 
2amended by changing Section 2-5 as follows:



3 (35 ILCS 120/2-5)


4 Sec. 2-5. Exemptions. Gross receipts from proceeds from 
5the sale of
the following tangible personal property are 
6exempt from the tax imposed
by this Act:

7  (1) Farm chemicals.

8  (2) Farm machinery and equipment, both new and used, 
9 including that
manufactured on special order, certified by 
10 the purchaser to be used
primarily for production 
11 agriculture or State or federal agricultural
programs, 
12 including individual replacement parts for the machinery 
13 and
equipment, including machinery and equipment purchased 
14 for lease,
and including implements of husbandry defined 
15 in Section 1-130 of
the Illinois Vehicle Code, farm 
16 machinery and agricultural chemical and
fertilizer 
17 spreaders, and nurse wagons required to be registered

18 under Section 3-809 of the Illinois Vehicle Code,
but

19 excluding other motor vehicles required to be registered 
20 under the Illinois
Vehicle Code.
Horticultural polyhouses 
21 or hoop houses used for propagating, growing, or

22 overwintering plants shall be considered farm machinery 
23 and equipment under
this item (2).
Agricultural chemical 
24 tender tanks and dry boxes shall include units sold

25 separately from a motor vehicle required to be licensed 
 
 
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1 and units sold mounted
on a motor vehicle required to be 
2 licensed, if the selling price of the tender
is separately 
3 stated.

4  Farm machinery and equipment shall include precision 
5 farming equipment
that is
installed or purchased to be 
6 installed on farm machinery and equipment
including, but 
7 not limited to, tractors, harvesters, sprayers, planters,

8 seeders, or spreaders.
Precision farming equipment 
9 includes, but is not limited to,
soil testing sensors, 
10 computers, monitors, software, global positioning
and 
11 mapping systems, and other such equipment.

12  Farm machinery and equipment also includes computers, 
13 sensors, software, and
related equipment used primarily in 
14 the
computer-assisted operation of production agriculture 
15 facilities, equipment,
and activities such as, but
not 
16 limited to,
the collection, monitoring, and correlation of

17 animal and crop data for the purpose of
formulating animal 
18 diets and agricultural chemicals. This item (2) is exempt

19 from the provisions of
Section 2-70.

20  (3) Until July 1, 2003, distillation machinery and 
21 equipment, sold as a
unit or kit,
assembled or installed 
22 by the retailer, certified by the user to be used
only for 
23 the production of ethyl alcohol that will be used for 
24 consumption
as motor fuel or as a component of motor fuel 
25 for the personal use of the
user, and not subject to sale 
26 or resale.

 
 
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1  (4) Until July 1, 2003 and beginning again September 
2 1, 2004 through August 30, 2014, graphic arts machinery 
3 and equipment, including
repair and
replacement parts, 
4 both new and used, and including that manufactured on

5 special order or purchased for lease, certified by the 
6 purchaser to be used
primarily for graphic arts 
7 production.
Equipment includes chemicals or
chemicals 
8 acting as catalysts but only if
the chemicals or chemicals 
9 acting as catalysts effect a direct and immediate
change 
10 upon a
graphic arts product. Beginning on July 1, 2017, 
11 graphic arts machinery and equipment is included in the 
12 manufacturing and assembling machinery and equipment 
13 exemption under paragraph (14).

14  (5) A motor vehicle that is used for automobile 
15 renting, as defined in the Automobile Renting Occupation 
16 and Use Tax Act. This paragraph is exempt from
the 
17 provisions of Section 2-70.

18  (6) Personal property sold by a teacher-sponsored 
19 student organization
affiliated with an elementary or 
20 secondary school located in Illinois.

21  (7) Until July 1, 2003, proceeds of that portion of 
22 the selling price of
a passenger car the
sale of which is 
23 subject to the Replacement Vehicle Tax.

24  (8) Personal property sold to an Illinois county fair 
25 association for
use in conducting, operating, or promoting 
26 the county fair.

 
 
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1  (9) Personal property sold to a not-for-profit arts
or 
2 cultural organization that establishes, by proof required 
3 by the Department
by
rule, that it has received an 
4 exemption under Section 501(c)(3) of the
Internal Revenue 
5 Code and that is organized and operated primarily for the

6 presentation
or support of arts or cultural programming, 
7 activities, or services. These
organizations include, but 
8 are not limited to, music and dramatic arts
organizations 
9 such as symphony orchestras and theatrical groups, arts 
10 and
cultural service organizations, local arts councils, 
11 visual arts organizations,
and media arts organizations.

12 On and after July 1, 2001 (the effective date of Public Act 
13 92-35), however, an entity otherwise eligible for this 
14 exemption shall not
make tax-free purchases unless it has 
15 an active identification number issued by
the Department.

16  (10) Personal property sold by a corporation, society, 
17 association,
foundation, institution, or organization, 
18 other than a limited liability
company, that is organized 
19 and operated as a not-for-profit service enterprise
for 
20 the benefit of persons 65 years of age or older if the 
21 personal property
was not purchased by the enterprise for 
22 the purpose of resale by the
enterprise.

23  (11) Personal property sold to a governmental body, to 
24 a corporation,
society, association, foundation, or 
25 institution organized and operated
exclusively for 
26 charitable, religious, or educational purposes, or to a

 
 
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1 not-for-profit corporation, society, association, 
2 foundation, institution,
or organization that has no 
3 compensated officers or employees and that is
organized 
4 and operated primarily for the recreation of persons 55 
5 years of
age or older. A limited liability company may 
6 qualify for the exemption under
this paragraph only if the 
7 limited liability company is organized and operated

8 exclusively for educational purposes. On and after July 1, 
9 1987, however, no
entity otherwise eligible for this 
10 exemption shall make tax-free purchases
unless it has an 
11 active identification number issued by the Department.

12  (12) (Blank).

13  (12-5) On and after July 1, 2003 and through June 30, 
14 2004, motor vehicles of the second division
with a gross 
15 vehicle weight in excess of 8,000 pounds
that
are
subject 
16 to the commercial distribution fee imposed under Section 
17 3-815.1 of
the Illinois
Vehicle Code. Beginning on July 1, 
18 2004 and through June 30, 2005, the use in this State of 
19 motor vehicles of the second division: (i) with a gross 
20 vehicle weight rating in excess of 8,000 pounds; (ii) that 
21 are subject to the commercial distribution fee imposed 
22 under Section 3-815.1 of the Illinois Vehicle Code; and 
23 (iii) that are primarily used for commercial purposes. 
24 Through June 30, 2005, this
exemption applies to repair 
25 and replacement parts added
after the
initial purchase of 
26 such a motor vehicle if that motor vehicle is used in a

 
 
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1 manner that
would qualify for the rolling stock exemption 
2 otherwise provided for in this
Act. For purposes of this 
3 paragraph, "used for commercial purposes" means the 
4 transportation of persons or property in furtherance of 
5 any commercial or industrial enterprise whether for-hire 
6 or not.


7  (13) Proceeds from sales to owners, lessors, or

8 shippers of
tangible personal property that is utilized by 
9 interstate carriers for
hire for use as rolling stock 
10 moving in interstate commerce
and equipment operated by a 
11 telecommunications provider, licensed as a
common carrier 
12 by the Federal Communications Commission, which is

13 permanently installed in or affixed to aircraft moving in 
14 interstate commerce.

15  (14) Machinery and equipment that will be used by the 
16 purchaser, or a
lessee of the purchaser, primarily in the 
17 process of manufacturing or
assembling tangible personal 
18 property for wholesale or retail sale or
lease, whether 
19 the sale or lease is made directly by the manufacturer or 
20 by
some other person, whether the materials used in the 
21 process are owned by
the manufacturer or some other 
22 person, or whether the sale or lease is made
apart from or 
23 as an incident to the seller's engaging in the service

24 occupation of producing machines, tools, dies, jigs, 
25 patterns, gauges, or
other similar items of no commercial 
26 value on special order for a particular
purchaser. The 
 
 
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1 exemption provided by this paragraph (14) does not include 
2 machinery and equipment used in (i) the generation of 
3 electricity for wholesale or retail sale; (ii) the 
4 generation or treatment of natural or artificial gas for 
5 wholesale or retail sale that is delivered to customers 
6 through pipes, pipelines, or mains; or (iii) the treatment 
7 of water for wholesale or retail sale that is delivered to 
8 customers through pipes, pipelines, or mains. The 
9 provisions of Public Act 98-583 are declaratory of 
10 existing law as to the meaning and scope of this 
11 exemption. Beginning on July 1, 2017, the exemption 
12 provided by this paragraph (14) includes, but is not 
13 limited to, graphic arts machinery and equipment, as 
14 defined in paragraph (4) of this Section.

15  (15) Proceeds of mandatory service charges separately 
16 stated on
customers' bills for purchase and consumption of 
17 food and beverages, to the
extent that the proceeds of the 
18 service charge are in fact turned over as
tips or as a 
19 substitute for tips to the employees who participate 
20 directly
in preparing, serving, hosting or cleaning up the 
21 food or beverage function
with respect to which the 
22 service charge is imposed. 

23  (16) Tangible personal property sold to a purchaser if 
24 the purchaser is exempt from use tax by operation of 
25 federal law. This paragraph is exempt from the provisions 
26 of Section 2-70. 

 
 
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1  (17) Tangible personal property sold to a common 
2 carrier by rail or
motor that
receives the physical 
3 possession of the property in Illinois and that
transports 
4 the property, or shares with another common carrier in the

5 transportation of the property, out of Illinois on a 
6 standard uniform bill
of lading showing the seller of the 
7 property as the shipper or consignor of
the property to a 
8 destination outside Illinois, for use outside Illinois.

9  (18) Legal tender, currency, medallions, or gold or 
10 silver coinage
issued by the State of Illinois, the 
11 government of the United States of
America, or the 
12 government of any foreign country, and bullion.

13  (19) Until July 1, 2003, oil field exploration, 
14 drilling, and production
equipment, including
(i) rigs and 
15 parts of rigs, rotary rigs, cable tool
rigs, and workover 
16 rigs, (ii) pipe and tubular goods, including casing and

17 drill strings, (iii) pumps and pump-jack units, (iv) 
18 storage tanks and flow
lines, (v) any individual 
19 replacement part for oil field exploration,
drilling, and 
20 production equipment, and (vi) machinery and equipment 
21 purchased
for lease; but
excluding motor vehicles required 
22 to be registered under the Illinois
Vehicle Code.

23  (20) Photoprocessing machinery and equipment, 
24 including repair and
replacement parts, both new and used, 
25 including that manufactured on
special order, certified by 
26 the purchaser to be used primarily for
photoprocessing, 
 
 
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1 and including photoprocessing machinery and equipment

2 purchased for lease.

3  (21) Until July 1, 2023, coal and aggregate 
4 exploration, mining, off-highway hauling,
processing,

5 maintenance, and reclamation equipment, including

6 replacement parts and equipment, and including
equipment 
7 purchased for lease, but excluding motor vehicles required 
8 to be
registered under the Illinois Vehicle Code. The 
9 changes made to this Section by Public Act 97-767 apply on 
10 and after July 1, 2003, but no claim for credit or refund 
11 is allowed on or after August 16, 2013 (the effective date 
12 of Public Act 98-456)
for such taxes paid during the 
13 period beginning July 1, 2003 and ending on August 16, 
14 2013 (the effective date of Public Act 98-456).

15  (22) Until June 30, 2013, fuel and petroleum products 
16 sold to or used by an air carrier,
certified by the carrier 
17 to be used for consumption, shipment, or storage
in the 
18 conduct of its business as an air common carrier, for a 
19 flight
destined for or returning from a location or 
20 locations
outside the United States without regard to 
21 previous or subsequent domestic
stopovers.

22  Beginning July 1, 2013, fuel and petroleum products 
23 sold to or used by an air carrier, certified by the carrier 
24 to be used for consumption, shipment, or storage in the 
25 conduct of its business as an air common carrier, for a 
26 flight that (i) is engaged in foreign trade or is engaged 
 
 
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1 in trade between the United States and any of its 
2 possessions and (ii) transports at least one individual or 
3 package for hire from the city of origination to the city 
4 of final destination on the same aircraft, without regard 
5 to a change in the flight number of that aircraft. 
6  (23) A transaction in which the purchase order is 
7 received by a florist
who is located outside Illinois, but 
8 who has a florist located in Illinois
deliver the property 
9 to the purchaser or the purchaser's donee in Illinois.

10  (24) Fuel consumed or used in the operation of ships, 
11 barges, or vessels
that are used primarily in or for the 
12 transportation of property or the
conveyance of persons 
13 for hire on rivers bordering on this State if the
fuel is 
14 delivered by the seller to the purchaser's barge, ship, or 
15 vessel
while it is afloat upon that bordering river.

16  (25) Except as provided in item (25-5) of this 
17 Section, a
motor vehicle sold in this State to a 
18 nonresident even though the
motor vehicle is delivered to 
19 the nonresident in this State, if the motor
vehicle is not 
20 to be titled in this State, and if a drive-away permit
is 
21 issued to the motor vehicle as provided in Section 3-603 
22 of the Illinois
Vehicle Code or if the nonresident 
23 purchaser has vehicle registration
plates to transfer to 
24 the motor vehicle upon returning to his or her home
state. 
25 The issuance of the drive-away permit or having
the

26 out-of-state registration plates to be transferred is 
 
 
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1 prima facie evidence
that the motor vehicle will not be 
2 titled in this State.

3  (25-5) The exemption under item (25) does not apply if 
4 the state in which the motor vehicle will be titled does 
5 not allow a reciprocal exemption for a motor vehicle sold 
6 and delivered in that state to an Illinois resident but 
7 titled in Illinois. The tax collected under this Act on 
8 the sale of a motor vehicle in this State to a resident of 
9 another state that does not allow a reciprocal exemption 
10 shall be imposed at a rate equal to the state's rate of tax 
11 on taxable property in the state in which the purchaser is 
12 a resident, except that the tax shall not exceed the tax 
13 that would otherwise be imposed under this Act. At the 
14 time of the sale, the purchaser shall execute a statement, 
15 signed under penalty of perjury, of his or her intent to 
16 title the vehicle in the state in which the purchaser is a 
17 resident within 30 days after the sale and of the fact of 
18 the payment to the State of Illinois of tax in an amount 
19 equivalent to the state's rate of tax on taxable property 
20 in his or her state of residence and shall submit the 
21 statement to the appropriate tax collection agency in his 
22 or her state of residence. In addition, the retailer must 
23 retain a signed copy of the statement in his or her 
24 records. Nothing in this item shall be construed to 
25 require the removal of the vehicle from this state 
26 following the filing of an intent to title the vehicle in 
 
 
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1 the purchaser's state of residence if the purchaser titles 
2 the vehicle in his or her state of residence within 30 days 
3 after the date of sale. The tax collected under this Act in 
4 accordance with this item (25-5) shall be proportionately 
5 distributed as if the tax were collected at the 6.25% 
6 general rate imposed under this Act.

7  (25-7) Beginning on July 1, 2007, no tax is imposed 
8 under this Act on the sale of an aircraft, as defined in 
9 Section 3 of the Illinois Aeronautics Act, if all of the 
10 following conditions are met:
11   (1) the aircraft leaves this State within 15 days 
12 after the later of either the issuance of the final 
13 billing for the sale of the aircraft, or the 
14 authorized approval for return to service, completion 
15 of the maintenance record entry, and completion of the 
16 test flight and ground test for inspection, as 
17 required by 14 C.F.R. 91.407;
18   (2) the aircraft is not based or registered in 
19 this State after the sale of the aircraft; and
20   (3) the seller retains in his or her books and 
21 records and provides to the Department a signed and 
22 dated certification from the purchaser, on a form 
23 prescribed by the Department, certifying that the 
24 requirements of this item (25-7) are met. The 
25 certificate must also include the name and address of 
26 the purchaser, the address of the location where the 
 
 
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1 aircraft is to be titled or registered, the address of 
2 the primary physical location of the aircraft, and 
3 other information that the Department may reasonably 
4 require.
5  For purposes of this item (25-7):
6  "Based in this State" means hangared, stored, or 
7 otherwise used, excluding post-sale customizations as 
8 defined in this Section, for 10 or more days in each 
9 12-month period immediately following the date of the sale 
10 of the aircraft.
11  "Registered in this State" means an aircraft 
12 registered with the Department of Transportation, 
13 Aeronautics Division, or titled or registered with the 
14 Federal Aviation Administration to an address located in 
15 this State.
16  This paragraph (25-7) is exempt from the provisions
of

17 Section 2-70.

18  (26) Semen used for artificial insemination of 
19 livestock for direct
agricultural production.

20  (27) Horses, or interests in horses, registered with 
21 and meeting the
requirements of any of the
Arabian Horse 
22 Club Registry of America, Appaloosa Horse Club, American 
23 Quarter
Horse Association, United States
Trotting 
24 Association, or Jockey Club, as appropriate, used for

25 purposes of breeding or racing for prizes. This item (27) 
26 is exempt from the provisions of Section 2-70, and the 
 
 
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1 exemption provided for under this item (27) applies for 
2 all periods beginning May 30, 1995, but no claim for 
3 credit or refund is allowed on or after January 1, 2008 
4 (the effective date of Public Act 95-88)
for such taxes 
5 paid during the period beginning May 30, 2000 and ending 
6 on January 1, 2008 (the effective date of Public Act 
7 95-88).

8  (28) Computers and communications equipment utilized 
9 for any
hospital
purpose
and equipment used in the 
10 diagnosis,
analysis, or treatment of hospital patients 
11 sold to a lessor who leases the
equipment, under a lease of 
12 one year or longer executed or in effect at the
time of the 
13 purchase, to a
hospital
that has been issued an active tax 
14 exemption identification number by the
Department under 
15 Section 1g of this Act.

16  (29) Personal property sold to a lessor who leases the

17 property, under a
lease of one year or longer executed or 
18 in effect at the time of the purchase,
to a governmental 
19 body
that has been issued an active tax exemption 
20 identification number by the
Department under Section 1g 
21 of this Act.

22  (30) Beginning with taxable years ending on or after 
23 December
31, 1995
and
ending with taxable years ending on 
24 or before December 31, 2004,
personal property that is

25 donated for disaster relief to be used in a State or 
26 federally declared
disaster area in Illinois or bordering 
 
 
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1 Illinois by a manufacturer or retailer
that is registered 
2 in this State to a corporation, society, association,

3 foundation, or institution that has been issued a sales 
4 tax exemption
identification number by the Department that 
5 assists victims of the disaster
who reside within the 
6 declared disaster area.

7  (31) Beginning with taxable years ending on or after 
8 December
31, 1995 and
ending with taxable years ending on 
9 or before December 31, 2004, personal
property that is 
10 used in the performance of infrastructure repairs in this

11 State, including but not limited to municipal roads and 
12 streets, access roads,
bridges, sidewalks, waste disposal 
13 systems, water and sewer line extensions,
water 
14 distribution and purification facilities, storm water 
15 drainage and
retention facilities, and sewage treatment 
16 facilities, resulting from a State
or federally declared 
17 disaster in Illinois or bordering Illinois when such

18 repairs are initiated on facilities located in the 
19 declared disaster area
within 6 months after the disaster.

20  (32) Beginning July 1, 1999, game or game birds sold 
21 at a "game breeding
and
hunting preserve area" as that 
22 term is used
in the
Wildlife Code. This paragraph is 
23 exempt from the provisions
of
Section 2-70.

24  (33) A motor vehicle, as that term is defined in 
25 Section 1-146
of the
Illinois Vehicle Code, that is 
26 donated to a corporation, limited liability
company, 
 
 
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1 society, association, foundation, or institution that is 
2 determined by
the Department to be organized and operated 
3 exclusively for educational
purposes. For purposes of this 
4 exemption, "a corporation, limited liability
company, 
5 society, association, foundation, or institution organized 
6 and
operated
exclusively for educational purposes" means 
7 all tax-supported public schools,
private schools that 
8 offer systematic instruction in useful branches of

9 learning by methods common to public schools and that 
10 compare favorably in
their scope and intensity with the 
11 course of study presented in tax-supported
schools, and 
12 vocational or technical schools or institutes organized 
13 and
operated exclusively to provide a course of study of 
14 not less than 6 weeks
duration and designed to prepare 
15 individuals to follow a trade or to pursue a
manual, 
16 technical, mechanical, industrial, business, or commercial

17 occupation.

18  (34) Beginning January 1, 2000, personal property, 
19 including food, purchased
through fundraising events for 
20 the benefit of a public or private elementary or
secondary 
21 school, a group of those schools, or one or more school 
22 districts if
the events are sponsored by an entity 
23 recognized by the school district that
consists primarily 
24 of volunteers and includes parents and teachers of the

25 school children. This paragraph does not apply to 
26 fundraising events (i) for
the benefit of private home 
 
 
10200SB2017ham002- 798 -LRB102 16155 JWD 27453 a


1 instruction or (ii) for which the fundraising
entity 
2 purchases the personal property sold at the events from 
3 another
individual or entity that sold the property for 
4 the purpose of resale by the
fundraising entity and that 
5 profits from the sale to the fundraising entity.
This 
6 paragraph is exempt from the provisions of Section 2-70.

7  (35) Beginning January 1, 2000 and through December 
8 31, 2001, new or used
automatic vending machines that 
9 prepare and serve hot food and beverages,
including 
10 coffee, soup, and other items, and replacement parts for 
11 these
machines. Beginning January 1, 2002 and through June 
12 30, 2003, machines
and parts for machines used in

13 commercial, coin-operated amusement and vending business 
14 if a use or occupation
tax is paid on the gross receipts 
15 derived from the use of the commercial,
coin-operated 
16 amusement and vending machines. This paragraph is exempt 
17 from
the provisions of Section 2-70.

18  (35-5) Beginning August 23, 2001 and through June 30, 
19 2016, food for human consumption that is to be consumed 
20 off
the premises where it is sold (other than alcoholic 
21 beverages, soft drinks,
and food that has been prepared 
22 for immediate consumption) and prescription
and 
23 nonprescription medicines, drugs, medical appliances, and 
24 insulin, urine
testing materials, syringes, and needles 
25 used by diabetics, for human use, when
purchased for use 
26 by a person receiving medical assistance under Article V 
 
 
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1 of
the Illinois Public Aid Code who resides in a licensed 
2 long-term care facility,
as defined in the Nursing Home 
3 Care Act, or a licensed facility as defined in the ID/DD 
4 Community Care Act, the MC/DD Act, or the Specialized 
5 Mental Health Rehabilitation Act of 2013.

6  (36) Beginning August 2, 2001, computers and 
7 communications equipment
utilized for any hospital purpose 
8 and equipment used in the diagnosis,
analysis, or 
9 treatment of hospital patients sold to a lessor who leases 
10 the
equipment, under a lease of one year or longer 
11 executed or in effect at the
time of the purchase, to a 
12 hospital that has been issued an active tax
exemption 
13 identification number by the Department under Section 1g 
14 of this Act.
This paragraph is exempt from the provisions 
15 of Section 2-70.

16  (37) Beginning August 2, 2001, personal property sold 
17 to a lessor who
leases the property, under a lease of one 
18 year or longer executed or in effect
at the time of the 
19 purchase, to a governmental body that has been issued an

20 active tax exemption identification number by the 
21 Department under Section 1g
of this Act. This paragraph is 
22 exempt from the provisions of Section 2-70.

23  (38) Beginning on January 1, 2002 and through June 30, 
24 2016, tangible personal property purchased
from an 
25 Illinois retailer by a taxpayer engaged in centralized 
26 purchasing
activities in Illinois who will, upon receipt 
 
 
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1 of the property in Illinois,
temporarily store the 
2 property in Illinois (i) for the purpose of subsequently

3 transporting it outside this State for use or consumption 
4 thereafter solely
outside this State or (ii) for the 
5 purpose of being processed, fabricated, or
manufactured 
6 into, attached to, or incorporated into other tangible 
7 personal
property to be transported outside this State and 
8 thereafter used or consumed
solely outside this State. The 
9 Director of Revenue shall, pursuant to rules
adopted in 
10 accordance with the Illinois Administrative Procedure Act, 
11 issue a
permit to any taxpayer in good standing with the 
12 Department who is eligible for
the exemption under this 
13 paragraph (38). The permit issued under
this paragraph 
14 (38) shall authorize the holder, to the extent and
in the 
15 manner specified in the rules adopted under this Act, to 
16 purchase
tangible personal property from a retailer exempt 
17 from the taxes imposed by
this Act. Taxpayers shall 
18 maintain all necessary books and records to
substantiate 
19 the use and consumption of all such tangible personal 
20 property
outside of the State of Illinois.

21  (39) Beginning January 1, 2008, tangible personal 
22 property used in the construction or maintenance of a 
23 community water supply, as defined under Section 3.145 of 
24 the Environmental Protection Act, that is operated by a 
25 not-for-profit corporation that holds a valid water supply 
26 permit issued under Title IV of the Environmental 
 
 
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1 Protection Act. This paragraph is exempt from the 
2 provisions of Section 2-70.

3  (40) Beginning January 1, 2010 and continuing through 
4 December 31, 2024, materials, parts, equipment, 
5 components, and furnishings incorporated into or upon an 
6 aircraft as part of the modification, refurbishment, 
7 completion, replacement, repair, or maintenance of the 
8 aircraft. This exemption includes consumable supplies used 
9 in the modification, refurbishment, completion, 
10 replacement, repair, and maintenance of aircraft, but 
11 excludes any materials, parts, equipment, components, and 
12 consumable supplies used in the modification, replacement, 
13 repair, and maintenance of aircraft engines or power 
14 plants, whether such engines or power plants are installed 
15 or uninstalled upon any such aircraft. "Consumable 
16 supplies" include, but are not limited to, adhesive, tape, 
17 sandpaper, general purpose lubricants, cleaning solution, 
18 latex gloves, and protective films. This exemption applies 
19 only to the sale of qualifying tangible personal property 
20 to persons who modify, refurbish, complete, replace, or 
21 maintain an aircraft and who (i) hold an Air Agency 
22 Certificate and are empowered to operate an approved 
23 repair station by the Federal Aviation Administration, 
24 (ii) have a Class IV Rating, and (iii) conduct operations 
25 in accordance with Part 145 of the Federal Aviation 
26 Regulations. The exemption does not include aircraft 
 
 
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1 operated by a commercial air carrier providing scheduled 
2 passenger air service pursuant to authority issued under 
3 Part 121 or Part 129 of the Federal Aviation Regulations. 
4 The changes made to this paragraph (40) by Public Act 
5 98-534 are declarative of existing law. It is the intent 
6 of the General Assembly that the exemption under this 
7 paragraph (40) applies continuously from January 1, 2010 
8 through December 31, 2024; however, no claim for credit or 
9 refund is allowed for taxes paid as a result of the 
10 disallowance of this exemption on or after January 1, 2015 
11 and prior to the effective date of this amendatory Act of 
12 the 101st General Assembly.
13  (41) Tangible personal property sold to a 
14 public-facilities corporation, as described in Section 
15 11-65-10 of the Illinois Municipal Code, for purposes of 
16 constructing or furnishing a municipal convention hall, 
17 but only if the legal title to the municipal convention 
18 hall is transferred to the municipality without any 
19 further consideration by or on behalf of the municipality 
20 at the time of the completion of the municipal convention 
21 hall or upon the retirement or redemption of any bonds or 
22 other debt instruments issued by the public-facilities 
23 corporation in connection with the development of the 
24 municipal convention hall. This exemption includes 
25 existing public-facilities corporations as provided in 
26 Section 11-65-25 of the Illinois Municipal Code. This 
 
 
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1 paragraph is exempt from the provisions of Section 2-70. 
2  (42) Beginning January 1, 2017 and through December 
3 31, 2026, menstrual pads, tampons, and menstrual cups. 
4  (43) Merchandise that is subject to the Rental 
5 Purchase Agreement Occupation and Use Tax. The purchaser 
6 must certify that the item is purchased to be rented 
7 subject to a rental purchase agreement, as defined in the 
8 Rental Purchase Agreement Act, and provide proof of 
9 registration under the Rental Purchase Agreement 
10 Occupation and Use Tax Act. This paragraph is exempt from 
11 the provisions of Section 2-70.
12  (44) Qualified tangible personal property used in the 
13 construction or operation of a data center that has been 
14 granted a certificate of exemption by the Department of 
15 Commerce and Economic Opportunity, whether that tangible 
16 personal property is purchased by the owner, operator, or 
17 tenant of the data center or by a contractor or 
18 subcontractor of the owner, operator, or tenant. Data 
19 centers that would have qualified for a certificate of 
20 exemption prior to January 1, 2020 had this amendatory Act 
21 of the 101st General Assembly been in effect, may apply 
22 for and obtain an exemption for subsequent purchases of 
23 computer equipment or enabling software purchased or 
24 leased to upgrade, supplement, or replace computer 
25 equipment or enabling software purchased or leased in the 
26 original investment that would have qualified. 
 
 
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1  The Department of Commerce and Economic Opportunity 
2 shall grant a certificate of exemption under this item 
3 (44) to qualified data centers as defined by Section 
4 605-1025 of the Department of Commerce and Economic 
5 Opportunity Law of the
Civil Administrative Code of 
6 Illinois. 
7  For the purposes of this item (44): 
8   "Data center" means a building or a series of 
9 buildings rehabilitated or constructed to house 
10 working servers in one physical location or multiple 
11 sites within the State of Illinois. 
12   "Qualified tangible personal property" means: 
13 electrical systems and equipment; climate control and 
14 chilling equipment and systems; mechanical systems and 
15 equipment; monitoring and secure systems; emergency 
16 generators; hardware; computers; servers; data storage 
17 devices; network connectivity equipment; racks; 
18 cabinets; telecommunications cabling infrastructure; 
19 raised floor systems; peripheral components or 
20 systems; software; mechanical, electrical, or plumbing 
21 systems; battery systems; cooling systems and towers; 
22 temperature control systems; other cabling; and other 
23 data center infrastructure equipment and systems 
24 necessary to operate qualified tangible personal 
25 property, including fixtures; and component parts of 
26 any of the foregoing, including installation, 
 
 
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1 maintenance, repair, refurbishment, and replacement of 
2 qualified tangible personal property to generate, 
3 transform, transmit, distribute, or manage electricity 
4 necessary to operate qualified tangible personal 
5 property; and all other tangible personal property 
6 that is essential to the operations of a computer data 
7 center. The term "qualified tangible personal 
8 property" also includes building materials physically 
9 incorporated in to the qualifying data center. To 
10 document the exemption allowed under this Section, the 
11 retailer must obtain from the purchaser a copy of the 
12 certificate of eligibility issued by the Department of 
13 Commerce and Economic Opportunity. 
14  This item (44) is exempt from the provisions of 
15 Section 2-70. 
16(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17; 
17100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff. 
188-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, 
19eff. 7-12-19; 101-629, eff. 2-5-20.)


20 Section 30-35. The Property Tax Code is amended by 
21changing Section 10-390 and by adding Section 15-37 as 
22follows:

23 (35 ILCS 200/10-390)

24 Sec. 10-390. Valuation of supportive living facilities.
 
 
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1 (a) Notwithstanding Section 1-55, to determine
the fair 
2cash value of any supportive living facility established under 
3Section 5-5.01a of the Illinois Public Aid Code, in assessing 
4the facility, a local assessment
officer must use the income 
5capitalization approach. For the purposes of this Section, 
6gross potential income must not exceed the maximum individual 
7Supplemental Security Income (SSI) amount, minus a resident's 
8personal allowance as defined at 89 Ill Admin. Code 146.205, 
9multiplied by the number of apartments authorized by the 
10supportive living facility certification. 
11 (b) When assessing supportive living facilities, the local 
12assessment
officer may not consider:
13  (1) payments from Medicaid for services provided to 
14 residents of supportive living facilities when such 
15 payments constitute income that is attributable to 
16 services and not attributable to the real estate; or
17  (2) payments by a resident of a supportive living 
18 facility for services that would be paid by Medicaid if 
19 the resident were Medicaid-eligible, when such payments 
20 constitute income that is attributable to services and not 
21 attributable to real estate.

22(Source: P.A. 94-1086, eff. 1-19-07.)

23 (35 ILCS 200/15-37 new)
24 Sec. 15-37. Educational trade schools. Property that is 
25owned by a non-profit trust fund and used exclusively for the 
 
 
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1purposes of educating and training individuals for 
2occupational, trade, and technical careers and is certified by 
3the United States Department of Labor as registered with the 
4Office of Apprenticeship is exempt.

5 Section 30-40. The Business Corporation Act of 1983 is 
6amended by changing Sections 15.35 and 15.65 as follows:




7 (805 ILCS 5/15.35) (from Ch. 32, par. 15.35)


8 (Section scheduled to be repealed on December 31, 2025)

9 Sec. 15.35. Franchise taxes payable by domestic 
10corporations. For the privilege of exercising its franchises 
11in this State, each
domestic corporation shall pay to the 
12Secretary of State the following
franchise taxes, computed on 
13the basis, at the rates and for the periods
prescribed in this 
14Act:

15  (a) An initial franchise tax at the time of filing its 
16 first report of
issuance of shares.

17  (b) An additional franchise tax at the time of filing 
18 (1) a report of
the issuance of additional shares, or (2) a 
19 report of an increase in paid-in
capital without the 
20 issuance of shares, or (3) an amendment to the articles
of 
21 incorporation or a report of cumulative changes in paid-in 
22 capital,
whenever any amendment or such report discloses 
23 an increase in its paid-in
capital over the amount thereof 
24 last reported in any document, other than
an annual 
 
 
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1 report, interim annual report or final transition annual 
2 report
required by this Act to be filed in the office of 
3 the Secretary of State.

4  (c) An additional franchise tax at the time of filing 
5 a report of paid-in
capital following a statutory merger 
6 or consolidation, which discloses that
the paid-in capital 
7 of the surviving or new corporation immediately after
the 
8 merger or consolidation is greater than the sum of the 
9 paid-in capital
of all of the merged or consolidated 
10 corporations as last reported
by them in any documents, 
11 other than annual reports, required by this Act
to be 
12 filed in the office of the Secretary of State; and in 
13 addition, the
surviving or new corporation shall be liable 
14 for a further additional franchise
tax on the paid-in 
15 capital of each of the merged or consolidated
corporations 
16 as last reported by them in any document, other than an 
17 annual
report, required by this Act to be filed with the 
18 Secretary of State from
their taxable year end to the next 
19 succeeding anniversary month or, in
the case of a 
20 corporation which has established an extended filing 
21 month,
the extended filing month of the surviving or new 
22 corporation; however if
the taxable year ends within the 
23 2-month 2 month period immediately preceding the

24 anniversary month or, in the case of a corporation which 
25 has established an
extended filing month, the extended 
26 filing month of the surviving or new
corporation the tax 
 
 
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1 will be computed to the anniversary month or, in the
case 
2 of a corporation which has established an extended filing 
3 month, the
extended filing month of the surviving or new 
4 corporation in the next
succeeding calendar year.

5  (d) An annual franchise tax payable each year with the 
6 annual report
which the corporation is required by this 
7 Act to file.

8 (e) On or after January 1, 2020 and prior to January 1, 
92021, the first $30 in liability is exempt from the tax imposed 
10under this Section. On or after January 1, 2021 and prior to 
11January 1, 2022, the first $1,000 in liability is exempt from 
12the tax imposed under this Section. On or after January 1, 2022 
13and prior to January 1, 2023, the first $10,000 in liability is 
14exempt from the tax imposed under this Section. On or after 
15January 1, 2023 and prior to January 1, 2024, the first 
16$100,000 in liability is exempt from the tax imposed under 
17this Section. The provisions of this Section shall not require 
18the payment of any franchise tax that would otherwise have 
19been due and payable on or after January 1, 2024. There shall 
20be no refunds or proration of franchise tax for any taxes due 
21and payable on or after January 1, 2024 on the basis that a 
22portion of the corporation's taxable year extends beyond 
23January 1, 2024. This amendatory Act of the 101st General 
24Assembly shall not affect any right accrued or established, or 
25any liability or penalty incurred prior to January 1, 2024. 
26 (f) This Section is repealed on December 31, 2025. 
 
 
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1(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)





2 (805 ILCS 5/15.65) (from Ch. 32, par. 15.65)


3 (Section scheduled to be repealed on December 31, 2024)

4 Sec. 15.65. Franchise taxes payable by foreign 
5corporations. For the privilege of exercising its authority to 
6transact such business
in this State as set out in its 
7application therefor or any amendment
thereto, each foreign 
8corporation shall pay to the Secretary of State the
following 
9franchise taxes, computed on the basis, at the rates and for 
10the
periods prescribed in this Act:

11  (a) An initial franchise tax at the time of filing its 
12 application for
authority to transact business in this 
13 State.

14  (b) An additional franchise tax at the time of filing 
15 (1) a report of
the issuance of additional shares, or (2) a 
16 report of an increase in paid-in
capital without the 
17 issuance of shares, or (3) a report of cumulative
changes 
18 in paid-in capital or a report of an exchange or 
19 reclassification
of shares, whenever any such report 
20 discloses an increase in its paid-in
capital over the 
21 amount thereof last reported in any document, other than

22 an annual report, interim annual report or final 
23 transition annual report,
required by this Act to be filed 
24 in the office of the Secretary of State.

25  (c) Whenever the corporation shall be a party to a 
 
 
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1 statutory merger and
shall be the surviving corporation, 
2 an additional franchise tax at the time
of filing its 
3 report following merger, if such report discloses that the

4 amount represented in this State of its paid-in capital 
5 immediately after
the merger is greater than the aggregate 
6 of the amounts represented in this
State of the paid-in 
7 capital of such of the merged corporations as were

8 authorized to transact business in this State at the time 
9 of the merger, as
last reported by them in any documents, 
10 other than annual reports, required
by this Act to be 
11 filed in the office of the Secretary of State; and in

12 addition, the surviving corporation shall be liable for a 
13 further
additional franchise tax on the paid-in capital of 
14 each of the merged
corporations as last reported by them 
15 in any document, other than an annual
report, required by 
16 this Act to be filed with the Secretary
of State, from 
17 their taxable year end to the next succeeding anniversary

18 month or, in the case of a corporation which has 
19 established an extended
filing month, the extended filing 
20 month of the surviving corporation;
however if the taxable 
21 year ends within the 2-month 2 month period immediately

22 preceding the anniversary month or the extended filing 
23 month of the
surviving corporation, the tax will be 
24 computed to the anniversary or,
extended filing month of 
25 the surviving corporation in the next succeeding
calendar 
26 year.

 
 
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1  (d) An annual franchise tax payable each year with any

2 annual report which the corporation is required by this 
3 Act to file.

4 (e) On or after January 1, 2020 and prior to January 1, 
52021, the first $30 in liability is exempt from the tax imposed 
6under this Section. On or after January 1, 2021 and prior to 
7January 1, 2022, the first $1,000 in liability is exempt from 
8the tax imposed under this Section. On or after January 1, 2022 
9and prior to January 1, 2023, the first $10,000 in liability is 
10exempt from the tax imposed under this Section. On or after 
11January 1, 2023 and prior to January 1, 2024, the first 
12$100,000 in liability is exempt from the tax imposed under 
13this Section. The provisions of this Section shall not require 
14the payment of any franchise tax that would otherwise have 
15been due and payable on or after January 1, 2024. There shall 
16be no refunds or proration of franchise tax for any taxes due 
17and payable on or after January 1, 2024 on the basis that a 
18portion of the corporation's taxable year extends beyond 
19January 1, 2024. This amendatory Act of the 101st General 
20Assembly shall not affect any right accrued or established, or 
21any liability or penalty incurred prior to January 1, 2024. 
22 (f) This Section is repealed on December 31, 2024. 
23(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)


24
ARTICLE 35.  REIMAGINE PUBLIC SAFETY


 
 
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1 Section 35-1. Short title. This Act may be cited as the 
2Reimagine Public Safety Act.

3 Section 35-5. Intent; purposes. This Act creates a 
4comprehensive approach to ending Illinois' firearm violence 
5epidemic. Furthermore, the Act reduces significant gaps in 
6Illinois' mental health treatment system for youth, young 
7adults, and families that live in areas with chronic exposure 
8to firearm violence and exhibit mental health conditions 
9associated with chronic and ongoing trauma. 

10 Section 35-10. Definitions. As used in this Act:
11 "Approved technical assistance and training provider" 
12means an organization that has experience in improving the 
13outcomes of local community-based organizations by providing 
14supportive services that address the gaps in their resources 
15and knowledge about content-based work or provide support and 
16knowledge about the administration and management of 
17organizations, or both. Approved technical assistance and 
18training providers as defined in this Act are intended to 
19assist community organizations with evaluating the need for 
20evidenced-based violence prevention services, promising 
21violence prevention programs, starting up programming, and 
22strengthening the quality of existing programming.
23 "Communities" means, for municipalities with a 1,000,000 
24or more population in Illinois, the 77 designated areas 
 
 
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1defined by the University of Chicago Social Science Research 
2Committee as amended in 1980. 
3 "Concentrated firearm violence" means the 17 most violent 
4communities in Illinois municipalities greater than one 
5million residents and the 10 most violent municipalities with 
6less than 1,000,000 residents and greater than 25,000 
7residents with the most per capita firearm-shot incidents from 
8January 1, 2016 through December 31, 2020.
9 "Criminal justice-involved" means an individual who has 
10been arrested, indicted, convicted, adjudicated delinquent, or 
11otherwise detained by criminal justice authorities for 
12violation of Illinois criminal laws.
13 "Evidence-based high-risk youth intervention services" 
14means programs that reduce involvement in the criminal justice 
15system, increase school attendance, and refer high-risk teens 
16into therapeutic programs that address trauma recovery and 
17other mental health improvements based on best practices in 
18the youth intervention services field.

19 "Evidenced-based violence prevention services" means 
20coordinated programming and services that may include, but are 
21not limited to, effective emotional or trauma related 
22therapies, housing, employment training, job placement, family 
23engagement, or wrap-around support services that are 
24considered to be best practice for reducing violence within 
25the field of violence intervention research and practice.
26 "Evidence-based youth development programs" means 
 
 
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1after-school and summer programming that provides services to 
2teens to increase their school attendance, school performance, 
3reduce involvement in the criminal justice system, and develop 
4nonacademic interests that build social emotional persistence 
5and intelligence based on best practices in the field of youth 
6development services for high-risk youth.
7 "Options school" means a secondary school where 75% or 
8more of attending students have either stopped attending or 
9failed their secondary school courses since first attending 
10ninth grade. 
11 "Qualified violence prevention organization" means an 
12organization that manages and employs qualified violence 
13prevention professionals. 
14 "Qualified violence prevention professional" means a 
15community health worker who renders violence preventive 
16services.
17 "Social organization" means an organization of individuals 
18who form the organization for the purposes of enjoyment, work, 
19and other mutual interests.

20 Section 35-15. Findings. The Illinois General Assembly 
21finds that:
22 (1) Discrete neighborhoods in municipalities across 
23Illinois are experiencing concentrated and perpetual firearm 
24violence that is a public health epidemic.
25 (2) Within neighborhoods experiencing this firearm 
 
 
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1violence epidemic, violence is concentrated among teens and 
2young adults that have chronic exposure to the risk of 
3violence and criminal legal system involvement and related 
4trauma in small geographic areas where these young people live 
5or congregate. 
6 (3) Firearm violence victimization and perpetration is 
7highly concentrated in particular neighborhoods, particular 
8blocks within these neighborhoods, and among a small number of 
9individuals living in these areas.
10 (4) People who are chronically exposed to the risk of 
11firearm violence victimization are substantially more likely 
12to be violently injured or violently injure another person. 
13People who have been violently injured are substantially more 
14likely to be violently reinjured. Chronic exposure to violence 
15additionally leads individuals to engage in behavior, as part 
16of a cycle of community violence, trauma, and retaliation that 
17substantially increases their own risk of violent injury or 
18reinjury.
19 (5) Evidence-based programs that engage individuals at the 
20highest risk of firearm violence and provide life 
21stabilization, case management, and culturally competent group 
22and individual therapy reduce firearm violence victimization 
23and perpetration and can end Illinois' firearm violence 
24epidemic.
25 (6) A public health approach to ending Illinois' firearm 
26violence epidemic requires targeted, integrated behavioral 
 
 
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1health services and economic opportunity that promotes 
2self-sufficiency for victims of firearm violence and those 
3with chronic exposure to the risk of firearm violence 
4victimization.
5 (7) A public health approach to ending Illinois' firearm 
6violence epidemic further requires broader preventive 
7investments in the census tracts and blocks that reduce risk 
8factors for youth and families living with extreme risk of 
9firearm violence victimization.
10 (8) A public health approach to ending Illinois' firearm 
11violence epidemic requires empowering residents and 
12community-based organizations within impacted neighborhoods to 
13provide culturally competent care based on lived experience in 
14these areas and long-term relationships of mutual interest 
15that promote safety and stability. 
16 (9) A public health approach to ending Illinois' firearm 
17violence epidemic further requires that preventive youth 
18development services for youth in these neighborhoods be fully 
19integrated with a team-based model of mental health care to 
20address trauma recovery for those young people at extreme risk 
21of firearm violence victimization. 
22 (10) Community revitalization can be an effective violence 
23prevention strategy, provided that revitalization is targeted 
24to the highest risk geographies within communities and 
25revitalization efforts are designed and led by individuals 
26living and working in the impacted communities. 

 
 
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1 Section 35-20. Office of Firearm Violence Prevention. 
2 (a) On or before September 1, 2021, an Office of Firearm 
3Violence Prevention is established within the Illinois 
4Department of Human Services. The Assistant Secretary of 
5Violence Prevention shall report his or her actions to the 
6Secretary of Human Services and the Office of the Governor. 
7The Office shall have the authority to coordinate and 
8integrate all programs and services listed in this Act and 
9other programs and services the Governor establishes by 
10executive order to maximize an integrated approach to reducing 
11Illinois' firearm violence epidemic and ultimately ending this 
12public health crisis. 
13 (b) The Office of Firearm Violence Prevention shall have 
14grant making, operational, and procurement authority to 
15distribute funds to qualified violence prevention 
16organizations, approved technical assistance and training 
17providers, and qualified evaluation and assessment 
18organizations to execute the functions established in this Act 
19and other programs and services the Governor establishes by 
20executive order for this Office. 
21 (c) The Assistant Secretary of Firearm Violence Prevention 
22shall be appointed by the Governor with the advice and consent 
23of the Senate. The Assistant Secretary of Firearm Violence 
24Prevention shall report to the Secretary of Human Services and 
25also report his or her actions to the Office of the Governor. 
 
 
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1 (d) For Illinois municipalities with a 1,000,000 or more 
2population, the Office of Firearm Violence Prevention shall 
3determine the 17 most violent neighborhoods as measured by the 
4number of per capita firearm-shot incidents from January 1, 
52016 through December 31, 2020. These 17 communities shall 
6qualify for grants under this Act and coordination of other 
7State services from the Office of Firearm Violence Prevention. 
8For Illinois municipalities with less than 1,000,000 residents 
9and more than 25,000 residents, the Office of Firearm Violence 
10Prevention shall identify the 10 municipalities that have the 
11greatest concentrated firearm violence victims as measured by 
12the number of firearm-shot incidents from January 1, 2016 
13through December 31, 2020 divided by the number of residents 
14for each municipality or area. These 10 municipalities and 
15other municipalities identified by the Office of Firearm 
16Violence Prevention shall qualify for grants under this Act 
17and coordination of other State services from the Office of 
18Firearm Violence Prevention. The Office of Firearm Violence 
19Prevention shall consider factors listed in subsection (a) of 
20Section 35-40 to determine additional municipalities that 
21qualify for grants under this Act.
22 (e) The Office of Firearm Violence Prevention shall issue 
23a report to the General Assembly no later than January 1 of 
24each year that identifies communities within Illinois 
25municipalities of 1,000,000 or more residents and 
26municipalities with less than 1,000,000 residents and more 
 
 
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1than 25,000 residents that are experiencing concentrated 
2firearm violence, explaining the investments that are being 
3made to reduce concentrated firearm violence, and making 
4further recommendations on how to end Illinois' firearm 
5violence epidemic.

6 Section 35-25. Integrated violence prevention and other 
7services. 
8 (a) Subject to appropriation, for municipalities with 
91,000,000 or more residents, the Office of Firearm Violence 
10Prevention shall make grants to qualified violence prevention 
11organizations for evidence-based firearm violence prevention 
12services. Approved technical assistance and training providers 
13shall create learning communities for the exchange of 
14information between community-based organizations in the same 
15or similar fields. Evidence-based firearm violence prevention 
16services shall recruit individuals at the highest risk of 
17firearm violence victimization and provide these individuals 
18with comprehensive services that reduce their exposure to 
19chronic firearm violence.
20 (b) Qualified violence prevention organizations shall 
21develop the following expertise in the geographic areas that 
22they cover:
23  (1) Analyzing and leveraging data to identify the 
24 people who will most benefit from firearm violence 
25 prevention services in their geographic areas.
 
 
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1  (2) Identifying the conflicts that are responsible for 
2 recurring violence.
3  (3) Having relationships with individuals who are most 
4 able to reduce conflicts.
5  (4) Addressing the stabilization and trauma recovery 
6 needs of individuals impacted by violence by providing 
7 direct services for their unmet needs or referring them to 
8 other qualified service providers.

9  (5) Having and building relationships with community 
10 members and community organizations that provide violence 
11 prevention services and get referrals of people who will 
12 most benefit from firearm violence prevention services in 
13 their geographic areas.

14  (6) Providing training and technical assistance to 
15 local law enforcement agencies to improve their 
16 effectiveness without having any role, requirement, or 
17 mandate to participate in the policing, enforcement, or 
18 prosecution of any crime. 
19 (c) Qualified violence prevention organizations receiving 
20grants under this Act shall coordinate services with other 
21qualified violence prevention organizations in their area.
22 (d) The Office of Firearm Violence Prevention shall name a 
23Lead Qualified Violence Prevention Convener for each of the 17 
24neighborhoods and provide a grant of $50,000 up to $100,000 to 
25this organization to coordinate monthly meetings between 
26qualified violence prevention organizations and youth 
 
 
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1development organizations under this Act. The Lead Qualified 
2Violence Prevention Convener may also receive funding from the 
3Office of Firearm Violence Prevention for technical assistance 
4or training when needs are jointly identified. The Lead 
5Qualified Violence Prevention Convener shall:
6  (1) provide notes on the meetings and summarize 
7 recommendations made at the monthly meetings to improve 
8 the effectiveness of violence prevention services based on 
9 review of timely data on shootings and homicides in his or 
10 her relevant neighborhood;
11  (2) attend monthly meetings where the cause of 
12 violence and other neighborhood disputes is discussed and 
13 strategize on how to resolve ongoing conflicts and execute 
14 on agreed plans;
15  (3) provide qualitative review of other qualified 
16 violence prevention organizations in the Lead Qualified 
17 Violence Prevention Convener's neighborhood as required by 
18 the Office of Firearm Violence Prevention;
19  (4) make recommendations to the Office of Firearm 
20 Violence Prevention and local law enforcement on how to 
21 reduce violent conflict in his or her neighborhood;
22  (5) meet on an emergency basis when conflicts that 
23 need immediate attention and resolution arise;
24  (6) share knowledge and strategies of the community 
25 violence dynamic in monthly meetings with local youth 
26 development specialists receiving grants under this Act; 
 
 
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1  (7) select when and where needed an approved Office of 
2 Violence Prevention-funded technical assistance and 
3 service training provider and contract with the provider 
4 for agreed upon services; and 
5  (8) after meeting with community residents and other 
6 community organizations that have expertise in housing, 
7 mental health, economic development, education, and social 
8 services, make consensus recommendations to the Office of 
9 Firearm Violence Prevention on how to target community 
10 revitalization resources available from federal and State 
11 funding sources. 
12 The Office of Firearm Violence Prevention shall compile 
13recommendations from all Lead Qualified Violence Prevention 
14Conveners and report to the General Assembly bi-annually on 
15these funding recommendations. The Lead Qualified Violence 
16Prevention Convener may also serve as a youth development 
17provider.
18 (e) The Illinois Office of Firearm Violence Prevention 
19shall select no fewer than 2 and no more than 3 approved 
20technical assistance and training providers to deliver 
21technical assistance and training to the qualified violence 
22prevention organizations that agree to contract with an 
23approved technical assistance and training provider. Qualified 
24violence prevention organizations shall have complete 
25authority to select among the approved technical assistance 
26services providers funded by the Office of Firearm Violence 
 
 
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1Prevention. 
2 (f) Approved technical assistance and training providers 
3may:
4  (1) provide training and certification to qualified 
5 violence prevention professionals on how to perform 
6 violence prevention services and other professional 
7 development to qualified violence prevention 
8 professionals.
9  (2) provide management training on how to manage 
10 qualified violence prevention professionals;

11  (3) provide training and assistance on how to develop 
12 memorandum of understanding for referral services or 
13 create approved provider lists for these referral 
14 services, or both;
15  (4) share lessons learned among qualified violence 
16 prevention professionals and service providers in their 
17 network; and
18  (5) provide technical assistance and training on human 
19 resources, grants management, capacity building, and 
20 fiscal management strategies. 
21 (g) Approved technical assistance and training providers 
22shall:
23  (1) provide additional services identified as 
24 necessary by the Office of Firearm Violence Prevention and 
25 qualified service providers in their network; and 
26  (2) receive a vendor contract or grant up to $250,000 
 
 
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1 plus fees negotiated for services from participating 
2 qualified violence prevention organizations.
3 (h) Fees negotiated for approved technical assistance and 
4training providers shall not exceed 12% of awarded grant funds 
5to a qualified violence prevention organization. 
6 (i) The Office of Firearm Violence Prevention shall issue 
7grants to no fewer than 2 qualified violence prevention 
8organizations in each of the 17 neighborhoods served and no 
9more than 6 organizations in the 17 neighborhoods served. 
10Grants shall be for no less than $400,000 per qualified 
11violence prevention organization.
12 (j) No qualified violence prevention organization can 
13serve more than 3 neighborhoods unless the Office of Firearm 
14Violence Prevention is unable to identify qualified violence 
15prevention organizations to provide adequate coverage.
16 (k) No approved technical assistance and training provider 
17shall provide qualified violence prevention services in a 
18neighborhood under this Act unless the Office of Firearm 
19Violence Prevention is unable to identify qualified violence 
20prevention organizations to provide adequate coverage.

21 Section 35-30. Integrated youth services. 
22 (a) Subject to appropriation, for municipalities with 
231,000,000 or more residents, the Office of Firearm Violence 
24Prevention shall make grants to qualified youth development 
25organizations for evidence-based youth after-school and summer 
 
 
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1programming. Evidence-based youth development programs shall 
2provide services to teens that increase their school 
3attendance, school performance, reduce involvement in the 
4criminal justice system, and develop nonacademic interests 
5that build social emotional persistence and intelligence. 
6 (b) The Office of Firearm Violence Prevention shall 
7identify municipal blocks where more than 35% of all 
8firearm-shot incidents take place and focus all youth 
9development service grants to residents of these municipality 
10blocks in the 17 targeted neighborhoods. Youth development 
11service programs shall be required to serve the following 
12teens before expanding services to the broader community:
13  (1) criminal justice-involved youth;
14  (2) students who are attending or have attended option 
15 schools;
16  (3) family members of individuals working with 
17 qualified violence prevention organizations; and
18  (4) youth living on the blocks where more than 35% of 
19 the violence takes place in a neighborhood.
20 (c) Each program participant enrolled in a youth 
21development program under this Act shall receive an 
22individualized needs assessment to determine if the 
23participant requires intensive youth services as provided for 
24in Section 35-35 of this Act. The needs assessment should be 
25the best available instrument that considers the physical and 
26mental condition of each youth based on the youth's family 
 
 
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1ties, financial resources, past substance use, criminal 
2justice involvement, and trauma related to chronic exposure to 
3firearm violence behavioral health assessment to determine the 
4participant's broader support and mental health needs. The 
5Office of Firearm Violence Prevention shall determine best 
6practices for referring program participants who are at the 
7highest risk of violence and criminal justice involvement to 
8be referred to a youth development intervention program 
9established in Section 35-35.
10 (d) Youth development prevention program participants 
11shall receive services designed to empower participants with 
12the social and emotional skills necessary to forge paths of 
13healthy development and disengagement from high-risk 
14behaviors. Within the context of engaging social, physical, 
15and personal development activities, participants should build 
16resilience and the skills associated with healthy social, 
17emotional, and identity development.
18 (e) Youth development providers shall develop the 
19following expertise in the geographic areas they cover:
20  (1) Knowledge of the teens and their social 
21 organization in the blocks they are designated to serve. 
22  (2) Youth development organizations receiving grants 
23 under this Act shall be required to coordinate services 
24 with other qualified youth development organizations in 
25 their neighborhood by sharing lessons learned in monthly 
26 meetings.
 
 
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1  (3) Providing qualitative review of other youth 
2 development organizations in their neighborhood as 
3 required by the Office of Firearm Violence Prevention.
4  (4) Meeting on an emergency basis when conflicts 
5 related to program participants that need immediate 
6 attention and resolution arise.
7  (5) Sharing knowledge and strategies of the 
8 neighborhood violence dynamic in monthly meetings with 
9 local qualified violence prevention organizations 
10 receiving grants under this Act. 
11  (6) Selecting an approved technical assistance and 
12 service training provider and contract with them for 
13 agreed upon services. 
14 (f) The Illinois Office of Firearm Violence Prevention 
15shall select no fewer than 2 and no more than 3 approved 
16technical assistance and training providers to deliver 
17technical assistance and training to the youth development 
18organizations that agree to contract with an approved 
19technical assistance and training provider. Youth development 
20organizations must use an approved technical assistance and 
21training provider but have complete authority to select among 
22the approved technical assistance services providers funded by 
23the Office of Firearm Violence Prevention. 
24 (g) Approved technical assistance and training providers 
25may:
26  (1) provide training to youth development workers on 
 
 
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1 how to perform outreach services;
2  (2) provide management training on how to manage youth 
3 development workers;
4  (3) provide training and assistance on how to develop 
5 memorandum of understanding for referral services or 
6 create approved provider lists for these referral 
7 services, or both;
8  (4) share lessons learned among youth development 
9 service providers in their network; and
10  (5) provide technical assistance and training on human 
11 resources, grants management, capacity building, and 
12 fiscal management strategies. 
13 (h) Approved technical assistance and training providers 
14shall:
15   (1) provide additional services identified as 
16 necessary by the Office of Firearm Violence Prevention and 
17 youth development service providers in their network; and 
18  (2) receive an annual grant up to $250,000 plus fees 
19 negotiated for services from participating youth 
20 development service organizations.
21 (i) Fees negotiated for approved technical assistance and 
22training providers shall not exceed 10% of awarded grant funds 
23to a youth development services organization. 
24 (j) The Office of Firearm Violence Prevention shall issue 
25youth development services grants to no fewer than 4 youth 
26services organizations in each of the 17 neighborhoods served 
 
 
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1and no more than 8 organizations in each of the 17 
2neighborhoods. Youth services grants shall be for no less than 
3$400,000 per youth development organization.
4 (k) No youth development organization can serve more than 
53 neighborhoods unless the Office of Firearm Violence 
6Prevention is unable to identify youth development 
7organizations to provide adequate coverage.
8 (l) No approved technical assistance and training provider 
9shall provide youth development services in any neighborhood 
10under this Act. 

11 Section 35-35. Intensive youth intervention services. 
12 (a) Subject to appropriation, for municipalities with 
131,000,000 or more residents, the Office of Firearm Violence 
14Prevention shall issue grants to qualified high-risk youth 
15intervention organizations for evidence-based intervention 
16services that reduce involvement in the criminal justice 
17system, increase school attendance, and refer high-risk teens 
18into therapeutic programs that address trauma recovery and 
19other mental health improvements. Each program participant 
20enrolled in a youth intervention program under this Act shall 
21receive a nationally recognized comprehensive mental health 
22assessment delivered by a qualified mental health professional 
23certified to provide services to Medicaid recipients.
24 (b) Youth intervention program participants shall:
25  (1) receive group-based emotional regulation therapy 
 
 
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1 that helps them control their emotions and understand how 
2 trauma and stress impacts their thinking and behavior;
3  (2) have youth advocates that accompany them to their 
4 group therapy sessions, assist them with issues that 
5 prevent them from attending school, and address life 
6 skills development activities through weekly coaching; and
7  (3) be required to have trained clinical staff 
8 managing the youth advocate interface with program 
9 participants.
10 (c) Youth development service organizations shall be 
11assigned to the youth intervention service providers for 
12referrals by the Office of Firearm Violence Prevention. 
13 (d) The youth receiving intervention services who are 
14evaluated to need trauma recovery and other behavioral health 
15interventions and who have the greatest risk of firearm 
16violence victimization shall be referred to the family systems 
17intervention services established in Section 35-55.
18 (e) The Office of Firearm Violence Prevention shall issue 
19youth intervention grants to no less than 2 youth intervention 
20organizations and no more than 4 organizations in 
21municipalities with 1,000,000 or more residents.
22 (f) No youth intervention organization can serve more than 
2310 neighborhoods. 
24 (g) The approved technical assistance and training 
25providers for youth development programs provided in 
26subsection (d) of Section 35-30 shall also provide technical 
 
 
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1assistance and training to the affiliated youth intervention 
2service providers. 
3 (h) The Office of Firearm Violence Prevention shall 
4establish payment requirements from youth intervention service 
5providers to the affiliated approved technical assistance and 
6training providers. 

7 Section 35-40. Services for municipalities with less than 
81,000,000 residents. 
9 (a) The Office of Firearm Violence Prevention shall 
10identify the 10 municipalities or geographically contiguous 
11areas in Illinois with less than 1,000,000 residents and more 
12than 25,000 residents that have the largest concentrated 
13firearm violence in the last 5 years. These areas shall 
14qualify for grants under this Act. The Office of Firearm 
15Violence Prevention shall identify additional municipalities 
16with more than 25,000 residents and less than 1,000,000 
17residents that would benefit from violence prevention 
18services. In identifying the additional municipalities that 
19qualify for funding under Section 35-40, the Office of Firearm 
20Violence Prevention shall consider the following factors:
21  (1) the total number of firearms victims in a 
22 potential municipality in the last 5 years;

23  (2) the per capita rate of firearms victims in a 
24 potential municipality in the last 5 years;
and 
25  (3) the total potential firearms reduction benefit for 
 
 
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1 the entire State of Illinois by serving the additional 
2 municipality compared to the total benefit of investing in 
3 all other municipalities identified for grants to 
4 municipalities with more than 25,000 residents and less 
5 than 1,000,000 residents.

6 (b) Resources for each of these areas shall be distributed 
7based on maximizing the total potential reduction in firearms 
8victimization for all municipalities receiving grants under 
9this Act. The Office of Firearm Violence Prevention may 
10establish a minimum grant amount for each municipality awarded 
11grants under this Section to ensure grants will have the 
12potential to reduce violence in each municipality. The Office 
13of Firearm Violence Prevention shall maximize the potential 
14for violence reduction throughout Illinois after determining 
15the necessary minimum grant amounts to be effective in each 
16municipality receiving grants under this Section.
17 (c) The Office of Firearm Violence Prevention shall create 
18local advisory councils for each of the 10 areas designated 
19for the purpose of obtaining recommendations on how to 
20distribute funds in these areas to reduce firearm violence 
21incidents. Local advisory councils shall consist of 5 members 
22with the following expertise or experience:
23  (1) a representative of a nonelected official in local 
24 government from the designated area;
25  (2) a representative of an elected official at the 
26 local or state level for the area;
 
 
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1  (3) a representative with public health experience in 
2 firearm violence prevention or youth development; and
3  (4) two residents of the subsection of each area with 
4 the most concentrated firearm violence incidents. 
5 (d) The Office of Firearm Violence Prevention shall 
6provide data to each local council on the characteristics of 
7firearm violence in the designated area and other relevant 
8information on the physical and demographic characteristics of 
9the designated area. The Office of Firearm Violence Prevention 
10shall also provide best available evidence on how to address 
11the social determinants of health in the designated area in 
12order to reduce firearm violence.
13 (e) Each local advisory council shall make recommendations 
14on how to allocate distributed resources for its area based on 
15information provided to them by the Office of Firearm Violence 
16Prevention.
17 (f) The Office of Firearm Violence Prevention shall 
18consider the recommendations and determine how to distribute 
19funds through grants to community-based organizations and 
20local governments. To the extent the Office of Firearm 
21Violence Prevention does not follow a local advisory council's 
22recommendation on allocation of funds, the Office of Firearm 
23Violence Prevention shall explain in writing why a different 
24allocation of resources is more likely to reduce firearm 
25violence in the designated area.
26 (g) Subject to appropriation, the Office of Firearm 
 
 
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1Violence Prevention shall issue grants to local governmental 
2agencies and community-based organizations to maximize firearm 
3violence reduction each year. Grants shall be named no later 
4than March 1, 2022. Grants in proceeding years shall be issued 
5on or before July 15 of the relevant fiscal year. 

6 Section 35-50. Medicaid trauma recovery services for 
7adults. 
8 (a) On or before January 15, 2022, the Department of 
9Healthcare and Family Services shall design, seek approval 
10from the United States Department of Health and Human 
11Services, and subject to federal approval and State 
12appropriations for this purpose, implement a team-based model 
13of care system to address trauma recovery from chronic 
14exposure to firearm violence for Illinois adults. 
15 (b) The team-based model of care system shall reimburse 
16for a minimum of the following services:
17  (1) Outreach services that recruit trauma-exposed 
18 adults into the system and develop supportive 
19 relationships with them based on lived experience in their 
20 communities. Outreach services include both services to 
21 support impacted individuals and group services that 
22 reduce violence between groups that need conflict 
23 resolution. 
24  (2) Case management and community support services 
25 that provide stabilization to individuals recovering from 
 
 
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1 chronic exposure to firearm violence, including group 
2 cognitive behavior therapy sessions and other 
3 evidence-based interventions that promote behavioral 
4 change.
5  (3) Group and individual therapy that addresses 
6 underlying mental health conditions associated with 
7 post-traumatic stress disorder, depression, anxiety, 
8 substance use disorders, intermittent explosive disorder, 
9 oppositional defiant disorder, attention deficit 
10 hyperactivity disorder, and other mental conditions as a 
11 result of chronic trauma.
12  (4) Services deemed necessary for the effective 
13 integration of paragraphs (1), (2), and (3). 
14 (c) The Department of Healthcare and Family Services shall 
15develop a reimbursement methodology. 

16 Section 35-55. Medicaid trauma recovery services for 
17children and youth. 
18 (a) On or before January 15, 2022, the Department of 
19Healthcare and Family Services shall design, seek approval 
20from the United States Department of Health and Human 
21Services, and subject to federal approval and State 
22appropriations for this purpose, implement a team-based model 
23of care to address trauma recovery from chronic exposure to 
24firearm violence for Illinois children and youth under the age 
25of 19. Services for youth in care require additional support 
 
 
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1to maximize their effectiveness through the family systems 
2model.
3 (b) The team-based model of care shall reimburse for a 
4minimum of the following services:
5  (1) Outreach services that recruit trauma-exposed 
6 children and youth into the system and develop supportive 
7 relationships with them based on lived experience in their 
8 communities.
9  (2) Case management and school support services that 
10 decrease truancy and criminal justice system involvement.
11  (3) Group and individual therapy that addresses 
12 underlying mental health conditions associated with 
13 post-traumatic stress disorder, depression, anxiety, 
14 substance use disorders, intermittent explosive disorder, 
15 oppositional defiant disorder, attention deficit 
16 hyperactivity disorder, and other mental conditions as a 
17 result of chronic trauma.
18  (4) An evidence-based family systems intervention with 
19 proven results for reduction in anti-social behaviors. 
20  (5) Services deemed necessary for the effective 
21 integration of paragraphs (1), (2), (3), and (4). 
22 (c) The Department of Healthcare and Family Services shall 
23develop a reimbursement methodology.

24 Section 35-60. Rulemaking authority; emergency rulemaking 
25authority. The General Assembly finds that exposure to chronic 
 
 
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1firearm violence qualifies for emergency rulemaking under 
2Section 5-45 of the Illinois Administrative Procedure Act 
3because exposure to chronic firearm violence is a situation 
4that reasonably constitutes a threat to public interest, 
5safety, and welfare. The Department of Healthcare and Family 
6Services and the Office of Firearm Violence Prevention shall 
7have rulemaking authority, including emergency rulemaking 
8authority, as is necessary to implement all elements of this 
9Act.

10 Section 35-105. The Illinois Administrative Procedure Act 
11is amended by adding Section 5-45.14 as follows:

12 (5 ILCS 100/5-45.14 new)
13 Sec. 5-45.14. Emergency rulemaking; Reimagine Public 
14Safety Act. To provide for the expeditious and timely 
15implementation of the Reimagine Public Safety Act, emergency 
16rules implementing the Reimagine Public Safety Act may be 
17adopted in accordance with Section 5-45 by the Department of 
18Healthcare and Family Services and the Office of Firearm 
19Violence Prevention. The adoption of emergency rules 
20authorized by Section 5-45 and this Section is deemed to be 
21necessary for the public interest, safety, and welfare.
22 This Section is repealed one year after the effective date 
23of this amendatory Act of the 102nd General Assembly.

 
 
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1
ARTICLE 99.  MISCELLANEOUS PROVISIONS


2 Section 99-95. No acceleration or delay. Where this Act 
3makes changes in a statute that is represented in this Act by 
4text that is not yet or no longer in effect (for example, a 
5Section represented by multiple versions), the use of that 
6text does not accelerate or delay the taking effect of (i) the 
7changes made by this Act or (ii) provisions derived from any 
8other Public Act.

9 Section 99-97. Severability. The provisions of this Act 
10are severable under Section 1.31 of the Statute on Statutes.


11 Section 99-99. Effective date. This Act takes effect upon 
12becoming law.".