State of Illinois
2017 and 2018


Introduced , by Rep. Jonathan Carroll - Michelle Mussman - Martin J. Moylan


30 ILCS 105/5.886 new
30 ILCS 105/6z-105 new
35 ILCS 5/228 new
55 ILCS 5/5-1005  from Ch. 34, par. 5-1005

    Amends the Illinois Income Tax Act. Creates an income tax credit in an amount equal to the contributions made by the taxpayer to the Illinois Excellence Fund during the taxable year. Amends the State Finance Act. Creates the Illinois Excellence Fund. Provides that moneys in the Fund shall be used for exclusively public purposes, as specified under Section 170 of the Internal Revenue Code relating to charitable contributions and gifts. Amends the Counties Code. Provides that the county board may establish a fund in the county treasury for the purpose of accepting contributions for exclusively public purposes, as specified under Section 170 of the Internal Revenue Code relating to charitable contributions and gifts and may provide for a credit against the taxpayer's property tax liability in an amount equal to the amount of the contribution. Effective immediately.

LRB100 16850 HLH 31991 b






HB4237LRB100 16850 HLH 31991 b

1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The State Finance Act is amended by adding
5Sections 5.886 and 6z-105 as follows:
6    (30 ILCS 105/5.886 new)
7    Sec. 5.886. The Illinois Excellence Fund.
8    (30 ILCS 105/6z-105 new)
9    Sec. 6z-105. The Illinois Excellence Fund; creation.
10    (a) The Illinois Excellence Fund is hereby created as a
11special fund in the State treasury. The Fund may accept
12contributions for exclusively public purposes, as specified
13under Section 170 of the Internal Revenue Code relating to
14charitable contributions and gifts. All moneys in the Fund
15shall be used for those public purposes, subject to
16appropriation by the General Assembly.
17    (b) The State Treasurer shall adopt any rules necessary or
18appropriate to administer the Fund, including rules allowing
19the public to make monetary contributions to the Fund and
20obtain a certification from the Treasurer for the credit
21allowed under Section 228 of the Illinois Income Tax Act. The
22Treasurer shall certify the contribution amount eligible for



HB4237- 2 -LRB100 16850 HLH 31991 b

1credit within 45 days following receipt of the contribution.
2    Section 10. The Illinois Income Tax Act is amended by
3adding Section 228 as follows:
4    (35 ILCS 5/228 new)
5    Sec. 228. Contributions to the Illinois Excellence Fund.
6    (a) Any taxpayer who makes a contribution to the Illinois
7Excellence Fund is entitled to a credit against the taxes
8imposed under subsections (a) and (b) of Section 201 in an
9amount equal to 100% of the contributions made by the taxpayer
10to the Fund during the taxable year.
11    (b) For partners, shareholders of Subchapter S
12corporations, and owners of limited liability companies, if the
13liability company is treated as a partnership for the purposes
14of federal and State income taxation, there shall be allowed a
15credit under this Section to be determined in accordance with
16the determination of income and distributive share of income
17under Sections 702 and 704 and Subchapter S of the Internal
18Revenue Code.
19    (c) In no event shall a credit under this Section reduce a
20taxpayer's liability to less than zero. If the amount of credit
21exceeds the tax liability for the year, the excess may be
22carried forward and applied to the tax liability for the 5
23taxable years following the excess credit year. The tax credit
24shall be applied to the earliest year for which there is a tax



HB4237- 3 -LRB100 16850 HLH 31991 b

1liability. If there are credits for more than one year that are
2available to offset liability, the earlier credit shall be
3applied first.
4    (d) This Section is exempt from the provisions of Section
6    Section 20. The Counties Code is amended by changing
7Section 5-1005 as follows:
8    (55 ILCS 5/5-1005)  (from Ch. 34, par. 5-1005)
9    Sec. 5-1005. Powers. Each county shall have power:
10        1. To purchase and hold the real and personal estate
11    necessary for the uses of the county, and to purchase and
12    hold, for the benefit of the county, real estate sold by
13    virtue of judicial proceedings in which the county is
14    plaintiff.
15        2. To sell and convey or lease any real or personal
16    estate owned by the county.
17        3. To make all contracts and do all other acts in
18    relation to the property and concerns of the county
19    necessary to the exercise of its corporate powers.
20        4. To take all necessary measures and institute
21    proceedings to enforce all laws for the prevention of
22    cruelty to animals.
23        5. To purchase and hold or lease real estate upon which
24    may be erected and maintained buildings to be utilized for



HB4237- 4 -LRB100 16850 HLH 31991 b

1    purposes of agricultural experiments and to purchase, hold
2    and use personal property for the care and maintenance of
3    such real estate in connection with such experimental
4    purposes.
5        6. To cause to be erected, or otherwise provided,
6    suitable buildings for, and maintain a county hospital and
7    necessary branch hospitals and/or a county sheltered care
8    home or county nursing home for the care of such sick,
9    chronically ill or infirm persons as may by law be proper
10    charges upon the county, or upon other governmental units,
11    and to provide for the management of the same. The county
12    board may establish rates to be paid by persons seeking
13    care and treatment in such hospital or home in accordance
14    with their financial ability to meet such charges, either
15    personally or through a hospital plan or hospital
16    insurance, and the rates to be paid by governmental units,
17    including the State, for the care of sick, chronically ill
18    or infirm persons admitted therein upon the request of such
19    governmental units. Any hospital maintained by a county
20    under this Section is authorized to provide any service and
21    enter into any contract or other arrangement not prohibited
22    for a hospital that is licensed under the Hospital
23    Licensing Act, incorporated under the General
24    Not-For-Profit Corporation Act, and exempt from taxation
25    under paragraph (3) of subsection (c) of Section 501 of the
26    Internal Revenue Code.



HB4237- 5 -LRB100 16850 HLH 31991 b

1        7. To contribute such sums of money toward erecting,
2    building, maintaining, and supporting any non-sectarian
3    public hospital located within its limits as the county
4    board of the county shall deem proper.
5        8. To purchase and hold real estate for the
6    preservation of forests, prairies and other natural areas
7    and to maintain and regulate the use thereof.
8        9. To purchase and hold real estate for the purpose of
9    preserving historical spots in the county, to restore,
10    maintain and regulate the use thereof and to donate any
11    historical spot to the State.
12        10. To appropriate funds from the county treasury to be
13    used in any manner to be determined by the board for the
14    suppression, eradication and control of tuberculosis among
15    domestic cattle in such county.
16        11. To take all necessary measures to prevent forest
17    fires and encourage the maintenance and planting of trees
18    and the preservation of forests.
19        12. To authorize the closing on Saturday mornings of
20    all offices of all county officers at the county seat of
21    each county, and to otherwise regulate and fix the days and
22    the hours of opening and closing of such offices, except
23    when the days and the hours of opening and closing of the
24    office of any county officer are otherwise fixed by law;
25    but the power herein conferred shall not apply to the
26    office of State's Attorney and the offices of judges and



HB4237- 6 -LRB100 16850 HLH 31991 b

1    clerks of courts and, in counties of 500,000 or more
2    population, the offices of county clerk.
3        13. To provide for the conservation, preservation and
4    propagation of insectivorous birds through the expenditure
5    of funds provided for such purpose.
6        14. To appropriate funds from the county treasury and
7    expend the same for care and treatment of tuberculosis
8    residents.
9        15. In counties having less than 1,000,000
10    inhabitants, to take all necessary or proper steps for the
11    extermination of mosquitoes, flies or other insects within
12    the county.
13        16. To install an adequate system of accounts and
14    financial records in the offices and divisions of the
15    county, suitable to the needs of the office and in
16    accordance with generally accepted principles of
17    accounting for governmental bodies, which system may
18    include such reports as the county board may determine.
19        17. To purchase and hold real estate for the
20    construction and maintenance of motor vehicle parking
21    facilities for persons using county buildings, but the
22    purchase and use of such real estate shall not be for
23    revenue producing purposes.
24        18. To acquire and hold title to real property located
25    within the county, or partly within and partly outside the
26    county by dedication, purchase, gift, legacy or lease, for



HB4237- 7 -LRB100 16850 HLH 31991 b

1    park and recreational purposes and to charge reasonable
2    fees for the use of or admission to any such park or
3    recreational area and to provide police protection for such
4    park or recreational area. Personnel employed to provide
5    such police protection shall be conservators of the peace
6    within such park or recreational area and shall have power
7    to make arrests on view of the offense or upon warrants for
8    violation of any of the ordinances governing such park or
9    recreational area or for any breach of the peace in the
10    same manner as the police in municipalities organized and
11    existing under the general laws of the State. All such real
12    property outside the county shall be contiguous to the
13    county and within the boundaries of the State of Illinois.
14        19. To appropriate funds from the county treasury to be
15    used to provide supportive social services designed to
16    prevent the unnecessary institutionalization of elderly
17    residents, or, for operation of, and equipment for, senior
18    citizen centers providing social services to elderly
19    residents.
20        20. To appropriate funds from the county treasury and
21    loan such funds to a county water commission created under
22    the "Water Commission Act", approved June 30, 1984, as now
23    or hereafter amended, in such amounts and upon such terms
24    as the county may determine or the county and the
25    commission may agree. The county shall not under any
26    circumstances be obligated to make such loans. The county



HB4237- 8 -LRB100 16850 HLH 31991 b

1    shall not be required to charge interest on any such loans.
2        21. To appropriate and expend funds from the county
3    treasury for economic development purposes, including the
4    making of grants to any other governmental entity or
5    commercial enterprise deemed necessary or desirable for
6    the promotion of economic development in the county.
7        22. To lease space on a telecommunications tower to a
8    public or private entity.
9        23. In counties having a population of 100,000 or less
10    and a public building commission organized by the county
11    seat of the county, to cause to be erected or otherwise
12    provided, and to maintain or cause to be maintained,
13    suitable facilities to house students pursuing a
14    post-secondary education at an academic institution
15    located within the county. The county may provide for the
16    management of the facilities.
17        24. To establish a fund in the county treasury for the
18    purpose of accepting contributions for exclusively public
19    purposes, as specified under Section 170 of the Internal
20    Revenue Code relating to charitable contributions and
21    gifts. All moneys in the Fund shall be used for those
22    public purposes. The county may provide for a credit
23    against the taxpayer's property tax liability in an amount
24    equal to the amount of the contribution.
25    All contracts for the purchase of coal under this Section
26shall be subject to the provisions of "An Act concerning the



HB4237- 9 -LRB100 16850 HLH 31991 b

1use of Illinois mined coal in certain plants and institutions",
2filed July 13, 1937, as amended.
3(Source: P.A. 95-197, eff. 8-16-07; 95-813, eff. 1-1-09;
496-622, eff. 8-24-09.)
5    Section 99. Effective date. This Act takes effect upon
6becoming law.