Rep. Gregory Harris

Filed: 5/23/2020

 

 


 

 


 
10100SB1805ham004LRB101 08915 JWD 72460 a

1
AMENDMENT TO SENATE BILL 1805

2    AMENDMENT NO. ______. Amend Senate Bill 1805, 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
7FY2021 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 2021.
 
11
ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS

 
12    Section 3-5. The Illinois Administrative Procedure Act is
13amended by adding Sections 5-45.1 and 5-45.2 as follows:
 

 

 

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1    (5 ILCS 100/5-45.1 new)
2    Sec. 5-45.1. Emergency rulemaking; Local Coronavirus
3Urgent Remediation Emergency (or Local CURE) Support Program.
4To provide for the expeditious and timely implementation of the
5Local Coronavirus Urgent Remediation Emergency (or Local CURE)
6Support Program, emergency rules implementing the Local
7Coronavirus Urgent Remediation Emergency (or Local CURE)
8Support Program may be adopted in accordance with Section 5-45
9by the Department of Commerce and Economic Opportunity. The
10adoption of emergency rules authorized by Section 5-45 and this
11Section is deemed to be necessary for the public interest,
12safety, and welfare.
13    This Section is repealed on January 1, 2026.
 
14    (5 ILCS 100/5-45.2 new)
15    Sec. 5-45.2. Emergency rulemaking; Grants to local tourism
16and convention bureaus. To provide for the expeditious and
17timely implementation of the changes made to Section 605-705 of
18the Department of Commerce and Economic Opportunity Law of the
19Civil Administrative Code of Illinois by this amendatory Act of
20the 101st General Assembly, emergency rules implementing the
21changes made to Section 605-705 of the Department of Commerce
22and Economic Opportunity Law of the Civil Administrative Code
23of Illinois by this amendatory Act of the 101st General
24Assembly may be adopted in accordance with Section 5-45 by the

 

 

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1Department of Commerce and Economic Opportunity. The adoption
2of emergency rules authorized by Section 5-45 and this Section
3is deemed to be necessary for the public interest, safety, and
4welfare.
 
5    Section 3-10. The Department of Commerce and Economic
6Opportunity Law of the Civil Administrative Code of Illinois is
7amended by changing Sections 605-705 and 605-707 and by adding
8Section 605-1045 as follows:
 
9    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
10    Sec. 605-705. Grants to local tourism and convention
11bureaus.
12    (a) To establish a grant program for local tourism and
13convention bureaus. The Department will develop and implement a
14program for the use of funds, as authorized under this Act, by
15local tourism and convention bureaus. For the purposes of this
16Act, bureaus eligible to receive funds are those local tourism
17and convention bureaus that are (i) either units of local
18government or incorporated as not-for-profit organizations;
19(ii) in legal existence for a minimum of 2 years before July 1,
202001; (iii) operating with a paid, full-time staff whose sole
21purpose is to promote tourism in the designated service area;
22and (iv) affiliated with one or more municipalities or counties
23that support the bureau with local hotel-motel taxes. After
24July 1, 2001, bureaus requesting certification in order to

 

 

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1receive funds for the first time must be local tourism and
2convention bureaus that are (i) either units of local
3government or incorporated as not-for-profit organizations;
4(ii) in legal existence for a minimum of 2 years before the
5request for certification; (iii) operating with a paid,
6full-time staff whose sole purpose is to promote tourism in the
7designated service area; and (iv) affiliated with multiple
8municipalities or counties that support the bureau with local
9hotel-motel taxes. Each bureau receiving funds under this Act
10will be certified by the Department as the designated recipient
11to serve an area of the State. Notwithstanding the criteria set
12forth in this subsection (a), or any rule adopted under this
13subsection (a), the Director of the Department may provide for
14the award of grant funds to one or more entities if in the
15Department's judgment that action is necessary in order to
16prevent a loss of funding critical to promoting tourism in a
17designated geographic area of the State.
18    (b) To distribute grants to local tourism and convention
19bureaus from appropriations made from the Local Tourism Fund
20for that purpose. Of the amounts appropriated annually to the
21Department for expenditure under this Section prior to July 1,
222011, one-third of those monies shall be used for grants to
23convention and tourism bureaus in cities with a population
24greater than 500,000. The remaining two-thirds of the annual
25appropriation prior to July 1, 2011 shall be used for grants to
26convention and tourism bureaus in the remainder of the State,

 

 

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1in accordance with a formula based upon the population served.
2Of the amounts appropriated annually to the Department for
3expenditure under this Section beginning July 1, 2011, 18% of
4such moneys shall be used for grants to convention and tourism
5bureaus in cities with a population greater than 500,000. Of
6the amounts appropriated annually to the Department for
7expenditure under this Section beginning July 1, 2011, 82% of
8such moneys shall be used for grants to convention bureaus in
9the remainder of the State, in accordance with a formula based
10upon the population served. The Department may reserve up to 3%
11of total local tourism funds available for costs of
12administering the program to conduct audits of grants, to
13provide incentive funds to those bureaus that will conduct
14promotional activities designed to further the Department's
15statewide advertising campaign, to fund special statewide
16promotional activities, and to fund promotional activities
17that support an increased use of the State's parks or historic
18sites. The Department shall require that any convention and
19tourism bureau receiving a grant under this Section that
20requires matching funds shall provide matching funds equal to
21no less than 50% of the grant amount except that in Fiscal Year
222021, the Department shall require that any convention and
23tourism bureau receiving a grant under this Section that
24requires matching funds shall provide matching funds equal to
25no less than 25% of the grant amount. During fiscal year 2013,
26the Department shall reserve $2,000,000 of the available local

 

 

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1tourism funds for appropriation to the Historic Preservation
2Agency for the operation of the Abraham Lincoln Presidential
3Library and Museum and State historic sites.
4    To provide for the expeditious and timely implementation of
5the changes made by this amendatory Act of the 101st General
6Assembly, emergency rules to implement the changes made by this
7amendatory Act of the 101st General Assembly may be adopted by
8the Department subject to the provisions of Section 5-45 of the
9Illinois Administrative Procedure Act.
10(Source: P.A. 100-678, eff. 8-3-18.)
 
11    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
12    Sec. 605-707. International Tourism Program.
13    (a) The Department of Commerce and Economic Opportunity
14must establish a program for international tourism. The
15Department shall develop and implement the program on January
161, 2000 by rule. As part of the program, the Department may
17work in cooperation with local convention and tourism bureaus
18in Illinois in the coordination of international tourism
19efforts at the State and local level. The Department may (i)
20work in cooperation with local convention and tourism bureaus
21for efficient use of their international tourism marketing
22resources, (ii) promote Illinois in international meetings and
23tourism markets, (iii) work with convention and tourism bureaus
24throughout the State to increase the number of international
25tourists to Illinois, (iv) provide training, research,

 

 

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1technical support, and grants to certified convention and
2tourism bureaus, (v) provide staff, administration, and
3related support required to manage the programs under this
4Section, and (vi) provide grants for the development of or the
5enhancement of international tourism attractions.
6    (b) The Department shall make grants for expenses related
7to international tourism and pay for the staffing,
8administration, and related support from the International
9Tourism Fund, a special fund created in the State Treasury. Of
10the amounts deposited into the Fund in fiscal year 2000 after
11January 1, 2000 through fiscal year 2011, 55% shall be used for
12grants to convention and tourism bureaus in Chicago (other than
13the City of Chicago's Office of Tourism) and 45% shall be used
14for development of international tourism in areas outside of
15Chicago. Of the amounts deposited into the Fund in fiscal year
162001 and thereafter, 55% shall be used for grants to convention
17and tourism bureaus in Chicago, and of that amount not less
18than 27.5% shall be used for grants to convention and tourism
19bureaus in Chicago other than the City of Chicago's Office of
20Tourism, and 45% shall be used for administrative expenses and
21grants authorized under this Section and development of
22international tourism in areas outside of Chicago, of which not
23less than $1,000,000 shall be used annually to make grants to
24convention and tourism bureaus in cities other than Chicago
25that demonstrate their international tourism appeal and
26request to develop or expand their international tourism

 

 

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1marketing program, and may also be used to provide grants under
2item (vi) of subsection (a) of this Section. All of the amounts
3deposited into the Fund in fiscal year 2012 and thereafter
4shall be used for administrative expenses and grants authorized
5under this Section and development of international tourism in
6areas outside of Chicago, of which not less than $1,000,000
7shall be used annually to make grants to convention and tourism
8bureaus in cities other than Chicago that demonstrate their
9international tourism appeal and request to develop or expand
10their international tourism marketing program, and may also be
11used to provide grants under item (vi) of subsection (a) of
12this Section. Amounts appropriated to the State Comptroller for
13administrative expenses and grants authorized by the Illinois
14Global Partnership Act are payable from the International
15Tourism Fund. For Fiscal Year 2021 only, the administrative
16expenses by the Department and the grants to convention and
17visitors bureaus outside the City of Chicago may be expended
18for the general purposes of promoting conventions and tourism.
19    (c) A convention and tourism bureau is eligible to receive
20grant moneys under this Section if the bureau is certified to
21receive funds under Title 14 of the Illinois Administrative
22Code, Section 550.35. To be eligible for a grant, a convention
23and tourism bureau must provide matching funds equal to the
24grant amount. The Department shall require that any convention
25and tourism bureau receiving a grant under this Section that
26requires matching funds shall provide matching funds equal to

 

 

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1no less than 50% of the grant amount. In certain circumstances
2as determined by the Director of Commerce and Economic
3Opportunity, however, the City of Chicago's Office of Tourism
4or any other convention and tourism bureau may provide matching
5funds equal to no less than 50% of the grant amount to be
6eligible to receive the grant. One-half of this 50% may be
7provided through in-kind contributions. Grants received by the
8City of Chicago's Office of Tourism and by convention and
9tourism bureaus in Chicago may be expended for the general
10purposes of promoting conventions and tourism.
11(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
1298-252, eff. 8-9-13.)
 
13    (20 ILCS 605/605-1045 new)
14    Sec. 605-1045. Local Coronavirus Urgent Remediation
15Emergency (or Local CURE) Support Program.
16    (a) Purpose. The Department may receive, directly or
17indirectly, federal funds from the Coronavirus Relief Fund
18provided to the State pursuant to Section 5001 of the federal
19Coronavirus Aid, Relief, and Economic Security (CARES) Act to
20provide financial support to units of local government for
21purposes authorized by Section 5001 of the federal Coronavirus
22Aid, Relief, and Economic Security (CARES) Act and related
23federal guidance. Upon receipt of such funds, and
24appropriations for their use, the Department shall administer a
25Local Coronavirus Urgent Remediation Emergency (or Local CURE)

 

 

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1Support Program to provide financial support to units of local
2government that have incurred necessary expenditures due to the
3COVID-19 public health emergency. The Department shall provide
4by rule the administrative framework for the Local CURE Support
5Program.
6    (b) Allocations. A portion of the funds appropriated for
7the Local CURE Support Program may be allotted to
8municipalities and counties based on proportionate population.
9Units of local government, or portions thereof, located within
10the five Illinois counties that received direct allotments from
11the federal Coronavirus Relief Fund will not be included in the
12support program allotments. The Department may establish other
13administrative procedures for providing financial support to
14units of local government. Appropriated funds may be used for
15administration of the support program, including the hiring of
16a service provider to assist with coordination and
17administration.
18    (c) Administrative Procedures. The Department may
19establish administrative procedures for the support program,
20including any application procedures, grant agreements,
21certifications, payment methodologies, and other
22accountability measures that may be imposed upon recipients of
23funds under the grant program. Financial support may be
24provided in the form of grants or in the form of expense
25reimbursements for disaster-related expenditures. The
26emergency rulemaking process may be used to promulgate the

 

 

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1initial rules of the grant program.
2    (d) Definitions. As used in this Section:
3        (1) "COVID-19" means the novel coronavirus virus
4    disease deemed COVID-19 by the World Health Organization on
5    February 11, 2020.
6        (2) "Local government" or "unit of local government"
7    means any unit of local government as defined in Article
8    VII, Section 1 of the Illinois Constitution.
9        (3) "Third party administrator" means a service
10    provider selected by the Department to provide operational
11    assistance with the administration of the support program.
12    (e) Powers of the Department. The Department has the power
13to:
14        (1) Provide financial support to eligible units of
15    local government with funds appropriated from the Local
16    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
17    to cover necessary costs incurred due to the COVID-19
18    public health emergency that are eligible to be paid using
19    federal funds from the Coronavirus Relief Fund.
20        (2) Enter into agreements, accept funds, issue grants
21    or expense reimbursements, and engage in cooperation with
22    agencies of the federal government and units of local
23    governments to carry out the purposes of this support
24    program, and to use funds appropriated from the Local
25    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
26    fund upon such terms and conditions as may be established

 

 

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1    by the federal government and the Department.
2        (3) Enter into agreements with third-party
3    administrators to assist the state with operational
4    assistance and administrative functions related to review
5    of documentation and processing of financial support
6    payments to units of local government.
7        (4) Establish applications, notifications, contracts,
8    and procedures and adopt rules deemed necessary and
9    appropriate to carry out the provisions of this Section. To
10    provide for the expeditious and timely implementation of
11    this Act, emergency rules to implement any provision of
12    this Section may be adopted by the Department subject to
13    the provisions of Section 5-45 of the Illinois
14    Administrative Procedure Act.
15        (5) Provide staff, administration, and related support
16    required to manage the support program and pay for the
17    staffing, administration, and related support with funds
18    appropriated from the Local Coronavirus Urgent Remediation
19    Emergency (Local CURE) Fund.
20        (6) Exercise such other powers as are necessary or
21    incidental to the foregoing.
22    (f) Local CURE Financial Support to Local Governments. The
23Department is authorized to provide financial support to
24eligible units of local government including, but not limited
25to, certified local health departments for necessary costs
26incurred due to the COVID-19 public health emergency that are

 

 

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1eligible to be paid using federal funds from the Coronavirus
2Relief Fund.
3        (1) Financial support funds may be used by a unit of
4    local government only for payment of costs that: (i) are
5    necessary expenditures incurred due to the public health
6    emergency of COVID-19; (ii) were not accounted for in the
7    most recent budget approved as of March 27, 2020 for the
8    unit of local government; and (iii) were incurred between
9    March 1, 2020 and December 30, 2020.
10        (2) A unit of local government receiving financial
11    support funds under this program shall certify to the
12    Department that it shall use the funds in accordance with
13    the requirements of paragraph (1) and that any funds
14    received but not used for such purposes shall be repaid to
15    the Department.
16        (3) The Department shall make the determination to
17    provide financial support funds to a unit of local
18    government on the basis of criteria established by the
19    Department.
 
20    Section 3-15. The Department of Human Services Act is
21amended by changing Section 10-25 as follows:
 
22    (20 ILCS 1305/10-25)
23    Sec. 10-25. Women, Infants, and Children Nutrition
24Program.

 

 

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1    (a) The Department shall participate in the Women, Infants
2and Children Nutrition program of the federal government to the
3maximum extent permitted by the federal appropriation and
4allocation to the State of Illinois. In order to efficiently
5process electronically issued WIC benefits, the Department may
6use an account held outside of the state treasury for the
7deposit and issuance of WIC benefits. The Department shall
8report quarterly to the Governor and the General Assembly the
9status of obligations and expenditures of the WIC nutrition
10program appropriation and make recommendations on actions
11necessary to expend all available federal funds. Other
12appropriations and funds from any public or private source in
13addition to federal funds may be used by the Department for the
14purpose of maximum participation in the WIC nutrition program.
15    (b) The Department shall maintain a drug abuse education
16program for participants in the Women, Infants and Children
17Nutrition Program. The program shall include but need not be
18limited to (1) the provision of information concerning the
19dangers of drug abuse and (2) the referral of participants who
20are suspected drug abusers to drug abuse clinics, treatment
21programs, counselors or other drug abuse treatment providers.
22    (c) The Department shall cooperate with the Department of
23Public Health for purposes of the smoking cessation program for
24participants in the Women, Infants and Children Nutrition
25Program maintained by the Department of Public Health under
26Section 2310-435 of the Department of Public Health Powers and

 

 

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1Duties Law (20 ILCS 2310/2310-435).
2    (d) The Department may contract with any bank as defined by
3the Illinois Banking Act to redeem bank drafts issued by the
4Department under the United States Department of Agriculture
5Special Supplemental Food Program for Women, Infants and
6Children (WIC). Any bank with which the Department has entered
7into a contract to redeem bank drafts may receive, pursuant to
8an appropriation to the Department, an initial advance and
9periodic payment of funds for the Women, Infants and Children
10Program in amounts determined by the Secretary.
11Notwithstanding any other law, such funds shall be retained in
12a separate account by the bank. Any interest earned by monies
13in such account shall accrue to the USDA Women, Infants and
14Children Fund and shall be used exclusively for the redemption
15of bank drafts issued by the Department. WIC program food funds
16received by the bank from the Department shall be used
17exclusively for the redemption of bank drafts. The bank shall
18not use such food funds, or interest accrued thereon, for any
19other purpose including, but not limited to, reimbursement of
20administrative expenses or payments of administrative fees due
21the bank pursuant to its contract or contracts with the
22Department.
23    Such initial and periodic payments by the Department to the
24bank shall be effected, pursuant to an appropriation, in an
25amount needed for the redemption of bank drafts issued by the
26Department under the United States Department of Agriculture

 

 

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1Special Supplemental Food Program for Women, Infants and
2Children in any initial or succeeding period. The State
3Comptroller shall, upon presentation by the Secretary of
4adequate certification of funds needed for redemption of bank
5drafts, promptly draw a warrant payable to the bank for deposit
6to the separate account of the bank. Such certification may be
7in magnetic tape or computer output form, indicating the amount
8of the total payment made by the bank for the redemption of
9bank drafts from funds provided to the bank under this Section.
10    The separate account of the bank established under this
11Section, any payments to that account, and the use of such
12account and funds shall be subject to (1) audit by the
13Department or a private contractor authorized by the Department
14to conduct audits, including but not limited to such audits as
15may be required by State law, (2) audit by the federal
16government or a private contractor authorized by the federal
17government, and (3) post audit pursuant to the Illinois State
18Auditing Act.
19    (e) The Department may include a program of lactation
20support services as part of the benefits and services provided
21for pregnant and breast feeding participants in the Women,
22Infants and Children Nutrition Program. The program may include
23payment for breast pumps, breast shields, or any supply deemed
24essential for the successful maintenance of lactation, as well
25as lactation specialists who are registered nurses, licensed
26dietitians, or persons who have successfully completed a

 

 

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1lactation management training program.
2    (f) The Department shall coordinate the operation of the
3Women, Infants and Children program with the Medicaid program
4by interagency agreement whereby each program provides
5information about the services offered by the other to
6applicants for services.
7(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
 
8    Section 3-20. The Department of Labor Law of the Civil
9Administrative Code of Illinois is amended by changing Section
101505-210 as follows:
 
11    (20 ILCS 1505/1505-210)
12    Sec. 1505-210. Funds. The Department has the authority to
13apply for, accept, receive, expend, and administer on behalf of
14the State any grants, gifts, bequests, loans, indirect cost
15reimbursements, funds, or anything else of value made available
16to the Department from any source for assistance with outreach
17activities related to the Department's enforcement efforts and
18staffing assistance for boards and commissions under the
19purview of the Department. Any federal indirect cost
20reimbursements received by the Department pursuant to this
21Section shall be deposited into the Department of Labor Federal
22Indirect Cost Fund, and such moneys shall be used only for the
23purposes for which they are allowed. Any other federal funds
24received by the Department pursuant to this Section shall be

 

 

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1deposited in a trust fund with the State Treasurer and held and
2disbursed by him or her in accordance with the Treasurer as
3Custodian of Funds Act, provided that such moneys shall be used
4only for the purposes for which they are contributed and any
5balance remaining shall be returned to the contributor. The
6Department is authorized to promulgate such rules and enter
7into such contracts as it may deem necessary in carrying out
8the provisions of this Section.
9(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
 
10
ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS

 
11    Section 5-5. The State Finance Act is amended by changing
12Sections 5h.5, 6z-45, 6z-57, 6z-63, 6z-70, 6z-100, 8.3, 8.12,
138g-1, 13.2, and 25 and by adding Sections 5.930, 5.931, 5.932,
145.933, 6z-120, 6z-121, and 6z-122 as follows:
 
15    (30 ILCS 105/5.930 new)
16    Sec. 5.930. The Department of Labor Federal Indirect Cost
17Fund.
 
18    (30 ILCS 105/5.931 new)
19    Sec. 5.931. The Disaster Response and Recovery Fund.
 
20    (30 ILCS 105/5.932 new)
21    Sec. 5.932. The State Coronavirus Urgent Remediation

 

 

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1Emergency Fund.
 
2    (30 ILCS 105/5.933 new)
3    Sec. 5.933. The Local Coronavirus Urgent Remediation
4Emergency Fund.
 
5    (30 ILCS 105/5h.5)
6    Sec. 5h.5. Cash flow borrowing and general funds liquidity;
7Fiscal Years 2018, 2019, 2020, and 2021.
8    (a) In order to meet cash flow deficits and to maintain
9liquidity in general funds and the Health Insurance Reserve
10Fund, on and after July 1, 2017 and through June 30 March 1,
112021, the State Treasurer and the State Comptroller, in
12consultation with the Governor's Office of Management and
13Budget, shall make transfers to general funds and the Health
14Insurance Reserve Fund, as directed by the State Comptroller,
15out of special funds of the State, to the extent allowed by
16federal law.
17    No such transfer may reduce the cumulative balance of all
18of the special funds of the State to an amount less than the
19total debt service payable during the 12 months immediately
20following the date of the transfer on any bonded indebtedness
21of the State and any certificates issued under the Short Term
22Borrowing Act. At no time shall the outstanding total transfers
23made from the special funds of the State to general funds and
24the Health Insurance Reserve Fund under this Section exceed

 

 

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1$1,500,000,000 $1,200,000,000; once the amount of
2$1,500,000,000 $1,200,000,000 has been transferred from the
3special funds of the State to general funds and the Health
4Insurance Reserve Fund, additional transfers may be made from
5the special funds of the State to general funds and the Health
6Insurance Reserve Fund under this Section only to the extent
7that moneys have first been re-transferred from general funds
8and the Health Insurance Reserve Fund to those special funds of
9the State. Notwithstanding any other provision of this Section,
10no such transfer may be made from any special fund that is
11exclusively collected by or directly appropriated to any other
12constitutional officer without the written approval of that
13constitutional officer.
14    (b) If moneys have been transferred to general funds and
15the Health Insurance Reserve Fund pursuant to subsection (a) of
16this Section, Public Act 100-23 shall constitute the continuing
17authority for and direction to the State Treasurer and State
18Comptroller to reimburse the funds of origin from general funds
19by transferring to the funds of origin, at such times and in
20such amounts as directed by the Comptroller when necessary to
21support appropriated expenditures from the funds, an amount
22equal to that transferred from them plus any interest that
23would have accrued thereon had the transfer not occurred,
24except that any moneys transferred pursuant to subsection (a)
25of this Section shall be repaid to the fund of origin within 48
26months after the date on which they were borrowed. When any of

 

 

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1the funds from which moneys have been transferred pursuant to
2subsection (a) have insufficient cash from which the State
3Comptroller may make expenditures properly supported by
4appropriations from the fund, then the State Treasurer and
5State Comptroller shall transfer from general funds to the fund
6only such amount as is immediately necessary to satisfy
7outstanding expenditure obligations on a timely basis.
8    (c) On the first day of each quarterly period in each
9fiscal year, until such time as a report indicates that all
10moneys borrowed and interest pursuant to this Section have been
11repaid, the Comptroller shall provide to the President and the
12Minority Leader of the Senate, the Speaker and the Minority
13Leader of the House of Representatives, and the Commission on
14Government Forecasting and Accountability a report on all
15transfers made pursuant to this Section in the prior quarterly
16period. The report must be provided in electronic format. The
17report must include all of the following:
18        (1) the date each transfer was made;
19        (2) the amount of each transfer;
20        (3) in the case of a transfer from general funds to a
21    fund of origin pursuant to subsection (b) of this Section,
22    the amount of interest being paid to the fund of origin;
23    and
24        (4) the end of day balance of the fund of origin, the
25    general funds, and the Health Insurance Reserve Fund on the
26    date the transfer was made.

 

 

10100SB1805ham004- 22 -LRB101 08915 JWD 72460 a

1(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
2101-10, eff. 6-5-19.)
 
3    (30 ILCS 105/6z-45)
4    Sec. 6z-45. The School Infrastructure Fund.
5    (a) The School Infrastructure Fund is created as a special
6fund in the State Treasury.
7    In addition to any other deposits authorized by law,
8beginning January 1, 2000, on the first day of each month, or
9as soon thereafter as may be practical, the State Treasurer and
10State Comptroller shall transfer the sum of $5,000,000 from the
11General Revenue Fund to the School Infrastructure Fund, except
12that, notwithstanding any other provision of law, and in
13addition to any other transfers that may be provided for by
14law, before June 30, 2012, the Comptroller and the Treasurer
15shall transfer $45,000,000 from the General Revenue Fund into
16the School Infrastructure Fund, and, for fiscal year 2013 only,
17the Treasurer and the Comptroller shall transfer $1,250,000
18from the General Revenue Fund to the School Infrastructure Fund
19on the first day of each month; provided, however, that no such
20transfers shall be made from July 1, 2001 through June 30,
212003.
22    (a-5) Money in the School Infrastructure Fund may be used
23to pay the expenses of the State Board of Education, the
24Governor's Office of Management and Budget, and the Capital
25Development Board in administering programs under the School

 

 

10100SB1805ham004- 23 -LRB101 08915 JWD 72460 a

1Construction Law, the total expenses not to exceed $1,315,000
2in any fiscal year.
3    (b) Subject to the transfer provisions set forth below,
4money in the School Infrastructure Fund shall, if and when the
5State of Illinois incurs any bonded indebtedness for the
6construction of school improvements under subsection (e) of
7Section 5 of the General Obligation Bond Act, be set aside and
8used for the purpose of paying and discharging annually the
9principal and interest on that bonded indebtedness then due and
10payable, and for no other purpose.
11    In addition to other transfers to the General Obligation
12Bond Retirement and Interest Fund made pursuant to Section 15
13of the General Obligation Bond Act, upon each delivery of bonds
14issued for construction of school improvements under the School
15Construction Law, the State Comptroller shall compute and
16certify to the State Treasurer the total amount of principal
17of, interest on, and premium, if any, on such bonds during the
18then current and each succeeding fiscal year. With respect to
19the interest payable on variable rate bonds, such
20certifications shall be calculated at the maximum rate of
21interest that may be payable during the fiscal year, after
22taking into account any credits permitted in the related
23indenture or other instrument against the amount of such
24interest required to be appropriated for that period.
25    On or before the last day of each month, the State
26Treasurer and State Comptroller shall transfer from the School

 

 

10100SB1805ham004- 24 -LRB101 08915 JWD 72460 a

1Infrastructure Fund to the General Obligation Bond Retirement
2and Interest Fund an amount sufficient to pay the aggregate of
3the principal of, interest on, and premium, if any, on the
4bonds payable on their next payment date, divided by the number
5of monthly transfers occurring between the last previous
6payment date (or the delivery date if no payment date has yet
7occurred) and the next succeeding payment date. Interest
8payable on variable rate bonds shall be calculated at the
9maximum rate of interest that may be payable for the relevant
10period, after taking into account any credits permitted in the
11related indenture or other instrument against the amount of
12such interest required to be appropriated for that period.
13Interest for which moneys have already been deposited into the
14capitalized interest account within the General Obligation
15Bond Retirement and Interest Fund shall not be included in the
16calculation of the amounts to be transferred under this
17subsection.
18    (b-5) The money deposited into the School Infrastructure
19Fund from transfers pursuant to subsections (c-30) and (c-35)
20of Section 13 of the Illinois Gambling Act shall be applied,
21without further direction, as provided in subsection (b-3) of
22Section 5-35 of the School Construction Law.
23    (b-7) In fiscal year 2021 only, of the surplus, if any, in
24the School Infrastructure Fund after payments made pursuant to
25subsections (a-5), (b), and (b-5) of this Section, $20,000,000
26shall be transferred to the General Revenue Fund.

 

 

10100SB1805ham004- 25 -LRB101 08915 JWD 72460 a

1    (c) The surplus, if any, in the School Infrastructure Fund
2after payments made pursuant to subsections (a-5), (b), and
3(b-5), and (b-7) of this Section shall, subject to
4appropriation, be used as follows:
5    First - to make 3 payments to the School Technology
6Revolving Loan Fund as follows:
7        Transfer of $30,000,000 in fiscal year 1999;
8        Transfer of $20,000,000 in fiscal year 2000; and
9        Transfer of $10,000,000 in fiscal year 2001.
10    Second - to pay any amounts due for grants for school
11construction projects and debt service under the School
12Construction Law.
13    Third - to pay any amounts due for grants for school
14maintenance projects under the School Construction Law.
15(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
 
16    (30 ILCS 105/6z-57)
17    Sec. 6z-57. The Presidential Library and Museum Operating
18Fund.
19    (a) There is created in the State treasury a special fund
20to be known as the Presidential Library and Museum Operating
21Fund. All moneys received by the Abraham Lincoln Presidential
22Library and Museum from admission fees, retail sales, and
23registration fees from conferences and other educational
24programs shall be deposited into the Fund. The fund may also
25receive transfers, awards, deposits or other funds made

 

 

10100SB1805ham004- 26 -LRB101 08915 JWD 72460 a

1available from any public or private source to support the
2operations and programming of the Abraham Lincoln Presidential
3Library and Museum. In addition, money shall be deposited into
4the Fund as provided by law.
5    (b) Money in the Fund may be used, subject to
6appropriation, for the operational support of the Abraham
7Lincoln Presidential Library and Museum and for programs
8related to the Presidential Library and Museum at public
9institutions of higher education.
10    (c) The Presidential Library and Museum Operating Fund is
11not subject to administrative charges or charge-backs,
12including but not limited to those authorized under Section 8h
13of the State Finance Act.
14(Source: P.A. 96-1312, eff. 7-27-10.)
 
15    (30 ILCS 105/6z-63)
16    Sec. 6z-63. The Professional Services Fund.
17    (a) The Professional Services Fund is created as a
18revolving fund in the State treasury. The following moneys
19shall be deposited into the Fund:
20        (1) amounts authorized for transfer to the Fund from
21    the General Revenue Fund and other State funds (except for
22    funds classified by the Comptroller as federal trust funds
23    or State trust funds) pursuant to State law or Executive
24    Order;
25        (2) federal funds received by the Department of Central

 

 

10100SB1805ham004- 27 -LRB101 08915 JWD 72460 a

1    Management Services (the "Department") as a result of
2    expenditures from the Fund;
3        (3) interest earned on moneys in the Fund; and
4        (4) receipts or inter-fund transfers resulting from
5    billings issued by the Department to State agencies for the
6    cost of professional services rendered by the Department
7    that are not compensated through the specific fund
8    transfers authorized by this Section.
9    (b) Moneys in the Fund may be used by the Department for
10reimbursement or payment for:
11        (1) providing professional services to State agencies
12    or other State entities;
13        (2) rendering other services to State agencies at the
14    Governor's direction or to other State entities upon
15    agreement between the Director of Central Management
16    Services and the appropriate official or governing body of
17    the other State entity; or
18        (3) providing for payment of administrative and other
19    expenses incurred by the Department in providing
20    professional services.
21    Beginning in fiscal year 2021, moneys in the Fund may also
22be appropriated to and used by the Executive Ethics Commission
23for oversight and administration and by the Chief Procurement
24Officer for general services and operation of the BidBuy system
25previously administered by the Department.
26    (c) State agencies or other State entities may direct the

 

 

10100SB1805ham004- 28 -LRB101 08915 JWD 72460 a

1Comptroller to process inter-fund transfers or make payment
2through the voucher and warrant process to the Professional
3Services Fund in satisfaction of billings issued under
4subsection (a) of this Section.
5    (d) Reconciliation. For the fiscal year beginning on July
61, 2004 only, the Director of Central Management Services (the
7"Director") shall order that each State agency's payments and
8transfers made to the Fund be reconciled with actual Fund costs
9for professional services provided by the Department on no less
10than an annual basis. The Director may require reports from
11State agencies as deemed necessary to perform this
12reconciliation.
13    (e) (Blank). The following amounts are authorized for
14transfer into the Professional Services Fund for the fiscal
15year beginning July 1, 2004:
16    General Revenue Fund...........................$5,440,431
17    Road Fund........................................$814,468
18    Motor Fuel Tax Fund..............................$263,500
19    Child Support Administrative Fund................$234,013
20    Professions Indirect Cost Fund...................$276,800
21    Capital Development Board Revolving Fund.........$207,610
22    Bank & Trust Company Fund........................$200,214
23    State Lottery Fund...............................$193,691
24    Insurance Producer Administration Fund...........$174,672
25    Insurance Financial Regulation Fund..............$168,327
26    Illinois Clean Water Fund........................$124,675

 

 

10100SB1805ham004- 29 -LRB101 08915 JWD 72460 a

1    Clean Air Act (CAA) Permit Fund...................$91,803
2    Statistical Services Revolving Fund...............$90,959
3    Financial Institution Fund.......................$109,428
4    Horse Racing Fund.................................$71,127
5    Health Insurance Reserve Fund.....................$66,577
6    Solid Waste Management Fund.......................$61,081
7    Guardianship and Advocacy Fund.....................$1,068
8    Agricultural Premium Fund............................$493
9    Wildlife and Fish Fund...............................$247
10    Radiation Protection Fund.........................$33,277
11    Nuclear Safety Emergency Preparedness Fund........$25,652
12    Tourism Promotion Fund.............................$6,814
13    All of these transfers shall be made on July 1, 2004, or as
14soon thereafter as practical. These transfers shall be made
15notwithstanding any other provision of State law to the
16contrary.
17    (e-5) (Blank). Notwithstanding any other provision of
18State law to the contrary, on or after July 1, 2005 and through
19June 30, 2006, in addition to any other transfers that may be
20provided for by law, at the direction of and upon notification
21from the Director of Central Management Services, the State
22Comptroller shall direct and the State Treasurer shall transfer
23amounts into the Professional Services Fund from the designated
24funds not exceeding the following totals:
25    Food and Drug Safety Fund..........................$3,249
26    Financial Institution Fund........................$12,942

 

 

10100SB1805ham004- 30 -LRB101 08915 JWD 72460 a

1    General Professions Dedicated Fund.................$8,579
2    Illinois Department of Agriculture
3        Laboratory Services Revolving Fund...........$1,963
4    Illinois Veterans' Rehabilitation Fund............$11,275
5    State Boating Act Fund............................$27,000
6    State Parks Fund..................................$22,007
7    Agricultural Premium Fund.........................$59,483
8    Fire Prevention Fund..............................$29,862
9    Mental Health Fund................................$78,213
10    Illinois State Pharmacy Disciplinary Fund..........$2,744
11    Radiation Protection Fund.........................$16,034
12    Solid Waste Management Fund.......................$37,669
13    Illinois Gaming Law Enforcement Fund...............$7,260
14    Subtitle D Management Fund.........................$4,659
15    Illinois State Medical Disciplinary Fund...........$8,602
16    Department of Children and
17        Family Services Training Fund.................$29,906
18    Facility Licensing Fund............................$1,083
19    Youth Alcoholism and Substance
20        Abuse Prevention Fund..........................$2,783
21    Plugging and Restoration Fund......................$1,105
22    State Crime Laboratory Fund........................$1,353
23    Motor Vehicle Theft Prevention Trust Fund..........$9,190
24    Weights and Measures Fund..........................$4,932
25    Solid Waste Management Revolving
26        Loan Fund......................................$2,735

 

 

10100SB1805ham004- 31 -LRB101 08915 JWD 72460 a

1    Illinois School Asbestos Abatement Fund............$2,166
2    Violence Prevention Fund...........................$5,176
3    Capital Development Board Revolving Fund..........$14,777
4    DCFS Children's Services Fund..................$1,256,594
5    State Police DUI Fund..............................$1,434
6    Illinois Health Facilities Planning Fund...........$3,191
7    Emergency Public Health Fund.......................$7,996
8    Fair and Exposition Fund...........................$3,732
9    Nursing Dedicated and Professional Fund............$5,792
10    Optometric Licensing and Disciplinary Board Fund...$1,032
11    Underground Resources Conservation Enforcement Fund.$1,221
12    State Rail Freight Loan Repayment Fund.............$6,434
13    Drunk and Drugged Driving Prevention Fund..........$5,473
14    Illinois Affordable Housing Trust Fund...........$118,222
15    Community Water Supply Laboratory Fund............$10,021
16    Used Tire Management Fund.........................$17,524
17    Natural Areas Acquisition Fund....................$15,501
18    Open Space Lands Acquisition
19        and Development Fund..........................$49,105
20    Working Capital Revolving Fund...................$126,344
21    State Garage Revolving Fund.......................$92,513
22    Statistical Services Revolving Fund..............$181,949
23    Paper and Printing Revolving Fund..................$3,632
24    Air Transportation Revolving Fund..................$1,969
25    Communications Revolving Fund....................$304,278
26    Environmental Laboratory Certification Fund........$1,357

 

 

10100SB1805ham004- 32 -LRB101 08915 JWD 72460 a

1    Public Health Laboratory Services Revolving Fund...$5,892
2    Provider Inquiry Trust Fund........................$1,742
3    Lead Poisoning Screening,
4        Prevention, and Abatement Fund.................$8,200
5    Drug Treatment Fund...............................$14,028
6    Feed Control Fund..................................$2,472
7    Plumbing Licensure and Program Fund................$3,521
8    Insurance Premium Tax Refund Fund..................$7,872
9    Tax Compliance and Administration Fund.............$5,416
10    Appraisal Administration Fund......................$2,924
11    Trauma Center Fund................................$40,139
12    Alternate Fuels Fund...............................$1,467
13    Illinois State Fair Fund..........................$13,844
14    State Asset Forfeiture Fund........................$8,210
15    Federal Asset Forfeiture Fund......................$6,471
16    Department of Corrections Reimbursement
17        and Education Fund............................$78,965
18    Health Facility Plan Review Fund...................$3,444
19    LEADS Maintenance Fund.............................$6,075
20    State Offender DNA Identification
21        System Fund....................................$1,712
22    Illinois Historic Sites Fund.......................$4,511
23    Public Pension Regulation Fund.....................$2,313
24    Workforce, Technology, and Economic
25        Development Fund...............................$5,357
26    Renewable Energy Resources Trust Fund.............$29,920

 

 

10100SB1805ham004- 33 -LRB101 08915 JWD 72460 a

1    Energy Efficiency Trust Fund.......................$8,368
2    Pesticide Control Fund.............................$6,687
3    Conservation 2000 Fund............................$30,764
4    Wireless Carrier Reimbursement Fund...............$91,024
5    International Tourism Fund........................$13,057
6    Public Transportation Fund.......................$701,837
7    Horse Racing Fund.................................$18,589
8    Death Certificate Surcharge Fund...................$1,901
9    State Police Wireless Service
10        Emergency Fund.................................$1,012
11    Downstate Public Transportation Fund.............$112,085
12    Motor Carrier Safety Inspection Fund...............$6,543
13    State Police Whistleblower Reward
14        and Protection Fund............................$1,894
15    Illinois Standardbred Breeders Fund................$4,412
16    Illinois Thoroughbred Breeders Fund................$6,635
17    Illinois Clean Water Fund.........................$17,579
18    Independent Academic Medical Center Fund...........$5,611
19    Child Support Administrative Fund................$432,527
20    Corporate Headquarters Relocation
21        Assistance Fund................................$4,047
22    Local Initiative Fund.............................$58,762
23    Tourism Promotion Fund............................$88,072
24    Digital Divide Elimination Fund...................$11,593
25    Presidential Library and Museum Operating Fund.....$4,624
26    Metro-East Public Transportation Fund.............$47,787

 

 

10100SB1805ham004- 34 -LRB101 08915 JWD 72460 a

1    Medical Special Purposes Trust Fund...............$11,779
2    Dram Shop Fund....................................$11,317
3    Illinois State Dental Disciplinary Fund............$1,986
4    Hazardous Waste Research Fund......................$1,333
5    Real Estate License Administration Fund...........$10,886
6    Traffic and Criminal Conviction
7        Surcharge Fund................................$44,798
8    Criminal Justice Information
9        Systems Trust Fund.............................$5,693
10    Design Professionals Administration
11        and Investigation Fund.........................$2,036
12    State Surplus Property Revolving Fund..............$6,829
13    Illinois Forestry Development Fund.................$7,012
14    State Police Services Fund........................$47,072
15    Youth Drug Abuse Prevention Fund...................$1,299
16    Metabolic Screening and Treatment Fund............$15,947
17    Insurance Producer Administration Fund............$30,870
18    Coal Technology Development Assistance Fund.......$43,692
19    Rail Freight Loan Repayment Fund...................$1,016
20    Low-Level Radioactive Waste
21        Facility Development and Operation Fund......$1,989
22    Environmental Protection Permit and Inspection Fund.$32,125
23    Park and Conservation Fund........................$41,038
24    Local Tourism Fund................................$34,492
25    Illinois Capital Revolving Loan Fund..............$10,624
26    Illinois Equity Fund...............................$1,929

 

 

10100SB1805ham004- 35 -LRB101 08915 JWD 72460 a

1    Large Business Attraction Fund.....................$5,554
2    Illinois Beach Marina Fund.........................$5,053
3    International and Promotional Fund.................$1,466
4    Public Infrastructure Construction
5        Loan Revolving Fund............................$3,111
6    Insurance Financial Regulation Fund...............$42,575
7    Total                                          $4,975,487
8    (e-7) (Blank). Notwithstanding any other provision of
9State law to the contrary, on or after July 1, 2006 and through
10June 30, 2007, in addition to any other transfers that may be
11provided for by law, at the direction of and upon notification
12from the Director of Central Management Services, the State
13Comptroller shall direct and the State Treasurer shall transfer
14amounts into the Professional Services Fund from the designated
15funds not exceeding the following totals:
16    Food and Drug Safety Fund..........................$3,300
17    Financial Institution Fund........................$13,000
18    General Professions Dedicated Fund.................$8,600
19    Illinois Department of Agriculture
20        Laboratory Services Revolving Fund.............$2,000
21    Illinois Veterans' Rehabilitation Fund............$11,300
22    State Boating Act Fund............................$27,200
23    State Parks Fund..................................$22,100
24    Agricultural Premium Fund.........................$59,800
25    Fire Prevention Fund..............................$30,000
26    Mental Health Fund................................$78,700

 

 

10100SB1805ham004- 36 -LRB101 08915 JWD 72460 a

1    Illinois State Pharmacy Disciplinary Fund..........$2,800
2    Radiation Protection Fund.........................$16,100
3    Solid Waste Management Fund.......................$37,900
4    Illinois Gaming Law Enforcement Fund...............$7,300
5    Subtitle D Management Fund.........................$4,700
6    Illinois State Medical Disciplinary Fund...........$8,700
7    Facility Licensing Fund............................$1,100
8    Youth Alcoholism and
9        Substance Abuse Prevention Fund................$2,800
10    Plugging and Restoration Fund......................$1,100
11    State Crime Laboratory Fund........................$1,400
12    Motor Vehicle Theft Prevention Trust Fund..........$9,200
13    Weights and Measures Fund..........................$5,000
14    Illinois School Asbestos Abatement Fund............$2,200
15    Violence Prevention Fund...........................$5,200
16    Capital Development Board Revolving Fund..........$14,900
17    DCFS Children's Services Fund..................$1,294,000
18    State Police DUI Fund..............................$1,400
19    Illinois Health Facilities Planning Fund...........$3,200
20    Emergency Public Health Fund.......................$8,000
21    Fair and Exposition Fund...........................$3,800
22    Nursing Dedicated and Professional Fund............$5,800
23    Optometric Licensing and Disciplinary Board Fund...$1,000
24    Underground Resources Conservation
25        Enforcement Fund...............................$1,200
26    State Rail Freight Loan Repayment Fund.............$6,500

 

 

10100SB1805ham004- 37 -LRB101 08915 JWD 72460 a

1    Drunk and Drugged Driving Prevention Fund..........$5,500
2    Illinois Affordable Housing Trust Fund...........$118,900
3    Community Water Supply Laboratory Fund............$10,100
4    Used Tire Management Fund.........................$17,600
5    Natural Areas Acquisition Fund....................$15,600
6    Open Space Lands Acquisition
7        and Development Fund..........................$49,400
8    Working Capital Revolving Fund...................$127,100
9    State Garage Revolving Fund.......................$93,100
10    Statistical Services Revolving Fund..............$183,000
11    Paper and Printing Revolving Fund..................$3,700
12    Air Transportation Revolving Fund..................$2,000
13    Communications Revolving Fund....................$306,100
14    Environmental Laboratory Certification Fund........$1,400
15    Public Health Laboratory Services
16        Revolving Fund.................................$5,900
17    Provider Inquiry Trust Fund........................$1,800
18    Lead Poisoning Screening, Prevention,
19        and Abatement Fund.............................$8,200
20    Drug Treatment Fund...............................$14,100
21    Feed Control Fund..................................$2,500
22    Plumbing Licensure and Program Fund................$3,500
23    Insurance Premium Tax Refund Fund..................$7,900
24    Tax Compliance and Administration Fund.............$5,400
25    Appraisal Administration Fund......................$2,900
26    Trauma Center Fund................................$40,400

 

 

10100SB1805ham004- 38 -LRB101 08915 JWD 72460 a

1    Alternate Fuels Fund...............................$1,500
2    Illinois State Fair Fund..........................$13,900
3    State Asset Forfeiture Fund........................$8,300
4    Department of Corrections
5        Reimbursement and Education Fund..............$79,400
6    Health Facility Plan Review Fund...................$3,500
7    LEADS Maintenance Fund.............................$6,100
8    State Offender DNA Identification System Fund......$1,700
9    Illinois Historic Sites Fund.......................$4,500
10    Public Pension Regulation Fund.....................$2,300
11    Workforce, Technology, and Economic
12        Development Fund...............................$5,400
13    Renewable Energy Resources Trust Fund.............$30,100
14    Energy Efficiency Trust Fund.......................$8,400
15    Pesticide Control Fund.............................$6,700
16    Conservation 2000 Fund............................$30,900
17    Wireless Carrier Reimbursement Fund...............$91,600
18    International Tourism Fund........................$13,100
19    Public Transportation Fund.......................$705,900
20    Horse Racing Fund.................................$18,700
21    Death Certificate Surcharge Fund...................$1,900
22    State Police Wireless Service Emergency Fund.......$1,000
23    Downstate Public Transportation Fund.............$112,700
24    Motor Carrier Safety Inspection Fund...............$6,600
25    State Police Whistleblower
26        Reward and Protection Fund.....................$1,900

 

 

10100SB1805ham004- 39 -LRB101 08915 JWD 72460 a

1    Illinois Standardbred Breeders Fund................$4,400
2    Illinois Thoroughbred Breeders Fund................$6,700
3    Illinois Clean Water Fund.........................$17,700
4    Child Support Administrative Fund................$435,100
5    Tourism Promotion Fund............................$88,600
6    Digital Divide Elimination Fund...................$11,700
7    Presidential Library and Museum Operating Fund.....$4,700
8    Metro-East Public Transportation Fund.............$48,100
9    Medical Special Purposes Trust Fund...............$11,800
10    Dram Shop Fund....................................$11,400
11    Illinois State Dental Disciplinary Fund............$2,000
12    Hazardous Waste Research Fund......................$1,300
13    Real Estate License Administration Fund...........$10,900
14    Traffic and Criminal Conviction Surcharge Fund....$45,100
15    Criminal Justice Information Systems Trust Fund....$5,700
16    Design Professionals Administration
17        and Investigation Fund.........................$2,000
18    State Surplus Property Revolving Fund..............$6,900
19    State Police Services Fund........................$47,300
20    Youth Drug Abuse Prevention Fund...................$1,300
21    Metabolic Screening and Treatment Fund............$16,000
22    Insurance Producer Administration Fund............$31,100
23    Coal Technology Development Assistance Fund.......$43,900
24    Low-Level Radioactive Waste Facility
25        Development and Operation Fund.................$2,000
26    Environmental Protection Permit

 

 

10100SB1805ham004- 40 -LRB101 08915 JWD 72460 a

1        and Inspection Fund...........................$32,300
2    Park and Conservation Fund........................$41,300
3    Local Tourism Fund................................$34,700
4    Illinois Capital Revolving Loan Fund..............$10,700
5    Illinois Equity Fund...............................$1,900
6    Large Business Attraction Fund.....................$5,600
7    Illinois Beach Marina Fund.........................$5,100
8    International and Promotional Fund.................$1,500
9    Public Infrastructure Construction
10        Loan Revolving Fund............................$3,100
11    Insurance Financial Regulation Fund...............$42,800
12    Total                                          $4,918,200
13    (e-10) (Blank). Notwithstanding any other provision of
14State law to the contrary and in addition to any other
15transfers that may be provided for by law, on the first day of
16each calendar quarter of the fiscal year beginning July 1,
172005, or as soon as may be practical thereafter, the State
18Comptroller shall direct and the State Treasurer shall transfer
19from each designated fund into the Professional Services Fund
20amounts equal to one-fourth of each of the following totals:
21    General Revenue Fund...........................$4,440,000
22    Road Fund......................................$5,324,411
23    Total                                          $9,764,411
24    (e-15) (Blank). Notwithstanding any other provision of
25State law to the contrary and in addition to any other
26transfers that may be provided for by law, the State

 

 

10100SB1805ham004- 41 -LRB101 08915 JWD 72460 a

1Comptroller shall direct and the State Treasurer shall transfer
2from the funds specified into the Professional Services Fund
3according to the schedule specified herein as follows:
4    General Revenue Fund...........................$4,466,000
5    Road Fund......................................$5,355,500
6    Total                                          $9,821,500
7    One-fourth of the specified amount shall be transferred on
8each of July 1 and October 1, 2006, or as soon as may be
9practical thereafter, and one-half of the specified amount
10shall be transferred on January 1, 2007, or as soon as may be
11practical thereafter.
12    (e-20) (Blank). Notwithstanding any other provision of
13State law to the contrary, on or after July 1, 2010 and through
14June 30, 2011, in addition to any other transfers that may be
15provided for by law, at the direction of and upon notification
16from the Director of Central Management Services, the State
17Comptroller shall direct and the State Treasurer shall transfer
18amounts into the Professional Services Fund from the designated
19funds not exceeding the following totals:
20    Grade Crossing Protection Fund....................$55,300
21    Financial Institution Fund........................$10,000
22    General Professions Dedicated Fund................$11,600
23    Illinois Veterans' Rehabilitation Fund............$10,800
24    State Boating Act Fund............................$23,500
25    State Parks Fund..................................$21,200
26    Agricultural Premium Fund.........................$55,400

 

 

10100SB1805ham004- 42 -LRB101 08915 JWD 72460 a

1    Fire Prevention Fund..............................$46,100
2    Mental Health Fund................................$45,200
3    Illinois State Pharmacy Disciplinary Fund............$300
4    Radiation Protection Fund.........................$12,900
5    Solid Waste Management Fund.......................$48,100
6    Illinois Gaming Law Enforcement Fund...............$2,900
7    Subtitle D Management Fund.........................$6,300
8    Illinois State Medical Disciplinary Fund...........$9,200
9    Weights and Measures Fund..........................$6,700
10    Violence Prevention Fund...........................$4,000
11    Capital Development Board Revolving Fund...........$7,900
12    DCFS Children's Services Fund....................$804,800
13    Illinois Health Facilities Planning Fund...........$4,000
14    Emergency Public Health Fund.......................$7,600
15    Nursing Dedicated and Professional Fund............$5,600
16    State Rail Freight Loan Repayment Fund.............$1,700
17    Drunk and Drugged Driving Prevention Fund..........$4,600
18    Community Water Supply Laboratory Fund.............$3,100
19    Used Tire Management Fund.........................$15,200
20    Natural Areas Acquisition Fund....................$33,400
21    Open Space Lands Acquisition
22        and Development Fund..........................$62,100
23    Working Capital Revolving Fund....................$91,700
24    State Garage Revolving Fund.......................$89,600
25    Statistical Services Revolving Fund..............$277,700
26    Communications Revolving Fund....................$248,100

 

 

10100SB1805ham004- 43 -LRB101 08915 JWD 72460 a

1    Facilities Management Revolving Fund.............$472,600
2    Public Health Laboratory Services
3        Revolving Fund.................................$5,900
4    Lead Poisoning Screening, Prevention,
5        and Abatement Fund.............................$7,900
6    Drug Treatment Fund................................$8,700
7    Tax Compliance and Administration Fund.............$8,300
8    Trauma Center Fund................................$34,800
9    Illinois State Fair Fund..........................$12,700
10    Department of Corrections
11        Reimbursement and Education Fund..............$77,600
12    Illinois Historic Sites Fund.......................$4,200
13    Pesticide Control Fund.............................$7,000
14    Partners for Conservation Fund....................$25,000
15    International Tourism Fund........................$14,100
16    Horse Racing Fund.................................$14,800
17    Motor Carrier Safety Inspection Fund...............$4,500
18    Illinois Standardbred Breeders Fund................$3,400
19    Illinois Thoroughbred Breeders Fund................$5,200
20    Illinois Clean Water Fund.........................$19,400
21    Child Support Administrative Fund................$398,000
22    Tourism Promotion Fund............................$75,300
23    Digital Divide Elimination Fund...................$11,800
24    Presidential Library and Museum Operating Fund....$25,900
25    Medical Special Purposes Trust Fund...............$10,800
26    Dram Shop Fund....................................$12,700

 

 

10100SB1805ham004- 44 -LRB101 08915 JWD 72460 a

1    Cycle Rider Safety Training Fund...................$7,100
2    State Police Services Fund........................$43,600
3    Metabolic Screening and Treatment Fund............$23,900
4    Insurance Producer Administration Fund............$16,800
5    Coal Technology Development Assistance Fund.......$43,700
6    Environmental Protection Permit
7        and Inspection Fund...........................$21,600
8    Park and Conservation Fund........................$38,100
9    Local Tourism Fund................................$31,800
10    Illinois Capital Revolving Loan Fund...............$5,800
11    Large Business Attraction Fund.......................$300
12    Adeline Jay Geo-Karis Illinois
13        Beach Marina Fund..............................$5,000
14    Insurance Financial Regulation Fund...............$23,000
15    Total                                          $3,547,900
16    (e-25) (Blank). Notwithstanding any other provision of
17State law to the contrary and in addition to any other
18transfers that may be provided for by law, the State
19Comptroller shall direct and the State Treasurer shall transfer
20from the funds specified into the Professional Services Fund
21according to the schedule specified as follows:
22    General Revenue Fund...........................$4,600,000
23    Road Fund......................................$4,852,500
24    Total                                          $9,452,500
25    One fourth of the specified amount shall be transferred on
26each of July 1 and October 1, 2010, or as soon as may be

 

 

10100SB1805ham004- 45 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 46 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 47 -LRB101 08915 JWD 72460 a

1    Statistical Services Revolving Fund...............$67,100
2    Communications Revolving Fund.....................$56,900
3    Facilities Management Revolving Fund..............$84,400
4    Public Health Laboratory Services Revolving Fund ....$300
5    Lead Poisoning Screening, Prevention, and
6        Abatement Fund.................................$1,300
7    Tax Compliance and Administration Fund.............$1,700
8    Illinois State Fair Fund...........................$2,300
9    Department of Corrections Reimbursement
10        and Education Fund............................$14,700
11    Illinois Historic Sites Fund.........................$900
12    Pesticide Control Fund.............................$2,000
13    Partners for Conservation Fund.....................$3,300
14    International Tourism Fund.........................$1,200
15    Horse Racing Fund..................................$3,100
16    Motor Carrier Safety Inspection Fund...............$1,000
17    Illinois Thoroughbred Breeders Fund................$1,000
18    Illinois Clean Water Fund..........................$7,400
19    Child Support Administrative Fund.................$82,100
20    Tourism Promotion Fund............................$15,200
21    Presidential Library and Museum
22        Operating Fund.................................$4,600
23    Dram Shop Fund.....................................$3,200
24    Cycle Rider Safety Training Fund...................$2,100
25    State Police Services Fund.........................$8,500
26    Metabolic Screening and Treatment Fund.............$6,000

 

 

10100SB1805ham004- 48 -LRB101 08915 JWD 72460 a

1    Insurance Producer Administration Fund.............$6,700
2    Coal Technology Development Assistance Fund........$6,900
3    Environmental Protection Permit
4        and Inspection Fund ...........................$3,800
5    Park and Conservation Fund.........................$7,500
6    Local Tourism Fund.................................$5,100
7    Illinois Capital Revolving Loan Fund.................$400
8    Adeline Jay Geo-Karis Illinois
9        Beach Marina Fund ...............................$500
10    Insurance Financial Regulation Fund................$8,200
11    Total                                            $740,600
12    (e-40) (Blank). Notwithstanding any other provision of
13State law to the contrary and in addition to any other
14transfers that may be provided for by law, the State
15Comptroller shall direct and the State Treasurer shall transfer
16from the funds specified into the Professional Services Fund
17according to the schedule specified as follows:
18    General Revenue Fund...........................$6,000,000
19    Road Fund......................................$1,161,700
20    Total                                          $7,161,700
21    (e-45) (Blank). Notwithstanding any other provision of
22State law to the contrary, on or after July 1, 2014 and through
23June 30, 2015, in addition to any other transfers that may be
24provided for by law, at the direction of and upon notification
25from the Director of Central Management Services, the State
26Comptroller shall direct and the State Treasurer shall transfer

 

 

10100SB1805ham004- 49 -LRB101 08915 JWD 72460 a

1amounts into the Professional Services Fund from the designated
2funds not exceeding the following totals:
3    Financial Institution Fund.........................$2,500
4    General Professions Dedicated Fund.................$2,000
5    Illinois Veterans' Rehabilitation Fund.............$2,300
6    State Boating Act Fund.............................$5,500
7    State Parks Fund...................................$4,800
8    Agricultural Premium Fund..........................$9,900
9    Fire Prevention Fund..............................$10,300
10    Mental Health Fund................................$14,000
11    Illinois State Pharmacy Disciplinary Fund............$600
12    Radiation Protection Fund..........................$3,400
13    Solid Waste Management Fund........................$7,600
14    Illinois Gaming Law Enforcement Fund.................$800
15    Subtitle D Management Fund...........................$700
16    Illinois State Medical Disciplinary Fund...........$2,000
17    Weights and Measures Fund.........................$20,300
18    ICJIA Violence Prevention Fund.......................$900
19    Capital Development Board Revolving Fund...........$3,100
20    DCFS Children's Services Fund....................$175,500
21    Illinois Health Facilities Planning Fund.............$800
22    Emergency Public Health Fund.......................$1,400
23    Nursing Dedicated and Professional Fund............$1,200
24    State Rail Freight Loan Repayment Fund.............$2,300
25    Drunk and Drugged Driving Prevention Fund............$800
26    Community Water Supply Laboratory Fund...............$500

 

 

10100SB1805ham004- 50 -LRB101 08915 JWD 72460 a

1    Used Tire Management Fund..........................$2,700
2    Natural Areas Acquisition Fund.....................$3,000
3    Open Space Lands Acquisition
4        and Development Fund...........................$7,300
5    Working Capital Revolving Fund....................$22,900
6    State Garage Revolving Fund.......................$22,100
7    Statistical Services Revolving Fund...............$67,100
8    Communications Revolving Fund.....................$56,900
9    Facilities Management Revolving Fund..............$84,400
10    Public Health Laboratory Services
11        Revolving Fund...................................$300
12    Lead Poisoning Screening, Prevention,
13        and Abatement Fund.............................$1,300
14    Tax Compliance and Administration Fund.............$1,700
15    Illinois State Fair Fund...........................$2,300
16    Department of Corrections
17        Reimbursement and Education Fund..............$14,700
18    Illinois Historic Sites Fund.........................$900
19    Pesticide Control Fund.............................$2,000
20    Partners for Conservation Fund.....................$3,300
21    International Tourism Fund.........................$1,200
22    Horse Racing Fund..................................$3,100
23    Motor Carrier Safety Inspection Fund...............$1,000
24    Illinois Thoroughbred Breeders Fund................$1,000
25    Illinois Clean Water Fund..........................$7,400
26    Child Support Administrative Fund.................$82,100

 

 

10100SB1805ham004- 51 -LRB101 08915 JWD 72460 a

1    Tourism Promotion Fund............................$15,200
2    Presidential Library and Museum Operating Fund.....$4,600
3    Dram Shop Fund.....................................$3,200
4    Cycle Rider Safety Training Fund...................$2,100
5    State Police Services Fund.........................$8,500
6    Metabolic Screening and Treatment Fund.............$6,000
7    Insurance Producer Administration Fund.............$6,700
8    Coal Technology Development Assistance Fund........$6,900
9    Environmental Protection Permit
10        and Inspection Fund............................$3,800
11    Park and Conservation Fund.........................$7,500
12    Local Tourism Fund.................................$5,100
13    Illinois Capital Revolving Loan Fund.................$400
14    Adeline Jay Geo-Karis Illinois
15        Beach Marina Fund................................$500
16    Insurance Financial Regulation Fund................$8,200
17    Total                                            $740,600
18    (e-50) (Blank). Notwithstanding any other provision of
19State law to the contrary and in addition to any other
20transfers that may be provided for by law, the State
21Comptroller shall direct and the State Treasurer shall transfer
22from the fund specified into the Professional Services Fund
23according to the schedule specified as follows:
24    Road Fund......................................$1,161,700
25    One-fourth of the specified amount shall be transferred on
26each of July 1 and October 1, 2014, or as soon as may be

 

 

10100SB1805ham004- 52 -LRB101 08915 JWD 72460 a

1practical thereafter, and one-half of the specified amount
2shall be transferred on January 1, 2015, or as soon as may be
3practical thereafter.
4    (f) The term "professional services" means services
5rendered on behalf of State agencies and other State entities
6pursuant to Section 405-293 of the Department of Central
7Management Services Law of the Civil Administrative Code of
8Illinois.
9(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13;
1098-674, eff. 6-30-14.)
 
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, grants,
17fees, or moneys from other sources received for the purpose of
18funding identification security and theft prevention measures.
19    (b) All moneys in the Secretary of State Identification
20Security and Theft Prevention Fund shall be used, subject to
21appropriation, for any costs related to implementing
22identification security and theft prevention measures.
23    (c) (Blank).
24    (d) (Blank).
25    (e) (Blank).

 

 

10100SB1805ham004- 53 -LRB101 08915 JWD 72460 a

1    (f) (Blank).
2    (g) (Blank).
3    (h) (Blank).
4    (i) (Blank).
5    (j) (Blank).
6    (k) (Blank). Notwithstanding any other provision of State
7law to the contrary, on or after July 1, 2018, and until June
830, 2019, in addition to any other transfers that may be
9provided for by law, at the direction of and upon notification
10of the Secretary of State, the State Comptroller shall direct
11and the State Treasurer shall transfer amounts into the
12Secretary of State Identification Security and Theft
13Prevention Fund from the designated funds not exceeding the
14following totals:
15    Division of Corporations Registered Limited
16        Liability Partnership Fund...................$287,000
17    Securities Investors Education Fund............$1,500,000
18    Department of Business Services Special
19        Operations Fund............................$3,000,000
20    Securities Audit and Enforcement Fund..........$3,500,000
21    (l) Notwithstanding any other provision of State law to the
22contrary, on or after July 1, 2019, and until June 30, 2020, in
23addition to any other transfers that may be provided for by
24law, at the direction of and upon notification of the Secretary
25of State, the State Comptroller shall direct and the State
26Treasurer shall transfer amounts into the Secretary of State

 

 

10100SB1805ham004- 54 -LRB101 08915 JWD 72460 a

1Identification Security and Theft Prevention Fund from the
2designated funds not exceeding the following totals:
3    Division of Corporations Registered Limited
4        Liability Partnership Fund....................$287,000
5    Securities Investors Education Fund.............$1,500,000
6    Department of Business Services
7        Special Operations Fund.....................$3,000,000
8    Securities Audit and Enforcement Fund...........$3,500,000
9    (m) Notwithstanding any other provision of State law to the
10contrary, on or after July 1, 2020, and until June 30, 2021, in
11addition to any other transfers that may be provided for by
12law, at the direction of and upon notification of the Secretary
13of State, the State Comptroller shall direct and the State
14Treasurer shall transfer amounts into the Secretary of State
15Identification Security and Theft Prevention Fund from the
16designated funds not exceeding the following totals:
17    Division of Corporations Registered Limited
18        Liability Partnership Fund...................$287,000
19    Securities Investors Education Fund..............$1,500,000
20    Department of Business Services Special
21        Operations Fund............................$4,500,000
22    Securities Audit and Enforcement Fund..........$5,000,000
23    Corporate Franchise Tax Refund Fund............$3,000,000
24(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
25101-10, eff. 6-5-19.)
 

 

 

10100SB1805ham004- 55 -LRB101 08915 JWD 72460 a

1    (30 ILCS 105/6z-100)
2    (Section scheduled to be repealed on July 1, 2020)
3    Sec. 6z-100. Capital Development Board Revolving Fund;
4payments into and use. All monies received by the Capital
5Development Board for publications or copies issued by the
6Board, and all monies received for contract administration
7fees, charges, or reimbursements owing to the Board shall be
8deposited into a special fund known as the Capital Development
9Board Revolving Fund, which is hereby created in the State
10treasury. The monies in this Fund shall be used by the Capital
11Development Board, as appropriated, for expenditures for
12personal services, retirement, social security, contractual
13services, legal services, travel, commodities, printing,
14equipment, electronic data processing, or telecommunications.
15For fiscal year 2021, the monies in this Fund may also be
16appropriated to and used by the Executive Ethics Commission for
17oversight and administration of the Chief Procurement Officer
18responsible for capital procurement. Unexpended moneys in the
19Fund shall not be transferred or allocated by the Comptroller
20or Treasurer to any other fund, nor shall the Governor
21authorize the transfer or allocation of those moneys to any
22other fund. This Section is repealed July 1, 2021 2020.
23(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
24101-10, eff. 6-5-19.)
 
25    (30 ILCS 105/6z-120 new)

 

 

10100SB1805ham004- 56 -LRB101 08915 JWD 72460 a

1    Sec. 6z-120. Disaster Response and Recovery Fund.
2    (a) This subsection is declarative of existing law. The
3Disaster Response and Recovery Fund is created as a State trust
4fund in the State treasury for the purpose of receiving funds
5from any sources, public or private, including federal sources,
6to be used for costs of responding to and recovering from
7disasters declared by the Governor and other emergencies.
8Moneys in the Disaster Response and Recovery Fund may be
9expended for qualifying purposes at the direction of the
10Governor and in accordance with Sections 8 and 9 of the
11Illinois Emergency Management Agency Act and the Emergency
12Management Assistance Compact Act.
13    (b) Federal funds received by the State from the
14Coronavirus Relief Fund established in Section 5001 of the
15federal Coronavirus Aid, Relief, and Economic Security (CARES)
16Act may be deposited into the Disaster Response and Recovery
17Fund and accounted for separately from any other moneys in the
18Fund. Such federal funds shall be transferred, distributed or
19expended from the Disaster Response and Recovery Fund only for
20purposes permitted in the federal Coronavirus Aid, Relief, and
21Economic Security (CARES) Act and related federal guidance, and
22as authorized by this Section. At any time, the Governor may
23direct the transfer of any portion of such federal funds to the
24State Coronavirus Urgent Remediation Emergency (State CURE)
25Fund or the Local Coronavirus Urgent Remediation Emergency
26(Local CURE) Fund for further use in accordance with the

 

 

10100SB1805ham004- 57 -LRB101 08915 JWD 72460 a

1purposes authorized in the federal Coronavirus Aid, Relief, and
2Economic Security (CARES) Act, as it may be amended, and
3related federal guidance.
 
4    (30 ILCS 105/6z-121 new)
5    Sec. 6z-121. State Coronavirus Urgent Remediation
6Emergency Fund.
7    (a) The State Coronavirus Urgent Remediation Emergency
8(State CURE) Fund is created as a federal trust fund within the
9State treasury. The State CURE Fund shall be held separate and
10apart from all other funds in the State treasury. The State
11CURE Fund is established: (1) to receive, directly or
12indirectly, federal funds from the Coronavirus Relief Fund in
13accordance with Section 5001 of the federal Coronavirus Aid,
14Relief, and Economic Security (CARES) Act or from any other
15federal fund pursuant to any other provision of federal law;
16and (2) to provide for the transfer, distribution and
17expenditure of such federal funds as permitted in the federal
18Coronavirus Aid, Relief, and Economic Security (CARES) Act and
19related federal guidance or any other federal law, and as
20authorized by this Section.
21    (b) Federal funds received by the State from the
22Coronavirus Relief Fund in accordance with Section 5001 of the
23federal Coronavirus Aid, Relief, and Economic Security (CARES)
24Act, or any other federal funds received pursuant to any other
25federal law, may be deposited, directly or indirectly, into the

 

 

10100SB1805ham004- 58 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 59 -LRB101 08915 JWD 72460 a

15001 of the federal Coronavirus Aid, Relief, and Economic
2Security (CARES) Act and related federal guidance.
3    (d) Once the General Assembly has enacted appropriations
4from the State CURE Fund, the expenditure of funds from the
5State CURE Fund shall be subject to appropriation by the
6General Assembly, and shall be administered by the Illinois
7Emergency Management Agency at the direction of the Governor.
8The Illinois Emergency Management Agency, and other agencies as
9named in appropriations, shall transfer, distribute or expend
10the funds. The State Comptroller shall direct and the State
11Treasurer shall transfer funds in the State CURE Fund to other
12funds in the State treasury as reimbursement for expenditures
13made from such other funds if the expenditures are eligible for
14federal reimbursement under Section 5001 of the federal
15Coronavirus Aid, Relief, and Economic Security (CARES) Act and
16related federal guidance, as directed in writing by the
17Governor. Additional funds that may be received from the
18federal government from legislation enacted in response to the
19impact of Coronavirus Disease 2019, including fiscal
20stabilization payments that replace revenues lost due to
21Coronavirus Disease 2019, The State Comptroller may direct and
22the State Treasurer shall transfer in the manner authorized or
23required by any related federal guidance, as directed in
24writing by the Governor.
25    (e) Unexpended funds in the State CURE Fund shall be paid
26back to the federal government at the direction of the

 

 

10100SB1805ham004- 60 -LRB101 08915 JWD 72460 a

1Governor.
 
2    (30 ILCS 105/6z-122 new)
3    Sec. 6z-122. Local Coronavirus Urgent Remediation
4Emergency Fund.
5    (a) The Local Coronavirus Urgent Remediation Emergency
6Fund, or Local CURE Fund, is created as a federal trust fund
7within the State treasury. The Local CURE Fund shall be held
8separate and apart from all other funds of the State. The Local
9CURE Fund is established: (1) to receive transfers from either
10the Disaster Response and Recovery Fund or the State
11Coronavirus Urgent Remediation Emergency (State CURE) Fund of
12federal funds received by the State from the Coronavirus Relief
13Fund in accordance with Section 5001 of the federal Coronavirus
14Aid, Relief, and Economic Security (CARES) Act or pursuant to
15any other provision of federal law; and (2) to provide for the
16administration and payment of grants and expense
17reimbursements to units of local government as permitted in the
18federal Coronavirus Aid, Relief, and Economic Security (CARES)
19Act and related federal guidance, as authorized by this
20Section, and as authorized in the Department of Commerce and
21Economic Opportunity Act.
22    (b) A portion of the funds received into either the
23Disaster Response and Recovery Fund or the State CURE Fund from
24the Coronavirus Relief Fund in accordance with Section 5001 of
25the federal Coronavirus Aid, Relief, and Economic Security

 

 

10100SB1805ham004- 61 -LRB101 08915 JWD 72460 a

1(CARES) Act may be transferred into the Local CURE Fund from
2time to time. Such funds transferred to the Local CURE Fund may
3be used by the Department of Commerce and Economic Opportunity
4only to provide for the awarding and administration and payment
5of grants and expense reimbursements to units of local
6government for the specific purposes permitted by the federal
7Coronavirus Aid, Relief, and Economic Security (CARES) Act and
8any related federal guidance, the terms and conditions of the
9federal awards through which the funds are received by the
10State, in accordance with the procedures established in this
11Section, and as authorized in the Department of Commerce and
12Economic Opportunity Act.
13    (c) Unless federal guidance expands the authorized uses,
14the funds received by units of local government from the Local
15CURE Fund may be used only to cover the costs of the units of
16local government that (1) are necessary expenditures incurred
17due to the public health emergency caused by the Coronavirus
18Disease 2019, (2) were not accounted for in the budget of the
19State or unit of local government most recently approved as of
20March 27, 2020: and are incurred on or after March 1, 2020 and
21before December 31, 2020; however, if new federal guidance or
22new federal law expands authorized uses, then the funds may be
23used for any other permitted purposes.
24    (d) The expenditure of funds from the Local CURE Fund shall
25be subject to appropriation by the General Assembly.
26    (e) Unexpended funds in the Local CURE Fund shall be

 

 

10100SB1805ham004- 62 -LRB101 08915 JWD 72460 a

1transferred or paid back to the State CURE Fund at the
2direction of the Governor.
 
3    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
4    Sec. 8.3. Money in the Road Fund shall, if and when the
5State of Illinois incurs any bonded indebtedness for the
6construction of permanent highways, be set aside and used for
7the purpose of paying and discharging annually the principal
8and interest on that bonded indebtedness then due and payable,
9and for no other purpose. The surplus, if any, in the Road Fund
10after the payment of principal and interest on that bonded
11indebtedness then annually due shall be used as follows:
12        first -- to pay the cost of administration of Chapters
13    2 through 10 of the Illinois Vehicle Code, except the cost
14    of administration of Articles I and II of Chapter 3 of that
15    Code, and to pay the costs of the Executive Ethics
16    Commission for oversight and administration of the Chief
17    Procurement Officer for transportation; and
18        secondly -- for expenses of the Department of
19    Transportation for construction, reconstruction,
20    improvement, repair, maintenance, operation, and
21    administration of highways in accordance with the
22    provisions of laws relating thereto, or for any purpose
23    related or incident to and connected therewith, including
24    the separation of grades of those highways with railroads
25    and with highways and including the payment of awards made

 

 

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1    by the Illinois Workers' Compensation Commission under the
2    terms of the Workers' Compensation Act or Workers'
3    Occupational Diseases Act for injury or death of an
4    employee of the Division of Highways in the Department of
5    Transportation; or for the acquisition of land and the
6    erection of buildings for highway purposes, including the
7    acquisition of highway right-of-way or for investigations
8    to determine the reasonably anticipated future highway
9    needs; or for making of surveys, plans, specifications and
10    estimates for and in the construction and maintenance of
11    flight strips and of highways necessary to provide access
12    to military and naval reservations, to defense industries
13    and defense-industry sites, and to the sources of raw
14    materials and for replacing existing highways and highway
15    connections shut off from general public use at military
16    and naval reservations and defense-industry sites, or for
17    the purchase of right-of-way, except that the State shall
18    be reimbursed in full for any expense incurred in building
19    the flight strips; or for the operating and maintaining of
20    highway garages; or for patrolling and policing the public
21    highways and conserving the peace; or for the operating
22    expenses of the Department relating to the administration
23    of public transportation programs; or, during fiscal year
24    2020 only, for the purposes of a grant not to exceed
25    $8,394,800 to the Regional Transportation Authority on
26    behalf of PACE for the purpose of ADA/Para-transit

 

 

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1    expenses; or, during fiscal year 2021 only, for the
2    purposes of a grant not to exceed $8,394,800 to the
3    Regional Transportation Authority on behalf of PACE for the
4    purpose of ADA/Para-transit expenses; or for any of those
5    purposes or any other purpose that may be provided by law.
6    Appropriations for any of those purposes are payable from
7the Road Fund. Appropriations may also be made from the Road
8Fund for the administrative expenses of any State agency that
9are related to motor vehicles or arise from the use of motor
10vehicles.
11    Beginning with fiscal year 1980 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:
17        1. Department of Public Health;
18        2. Department of Transportation, only with respect to
19    subsidies for one-half fare Student Transportation and
20    Reduced Fare for Elderly, except during fiscal year 2019
21    only when no more than $17,570,000 may be expended and
22    except fiscal year 2020 only when no more than $17,570,000
23    may be expended and except fiscal year 2021 only when no
24    more than $17,570,000 may be expended;
25        3. Department of Central Management Services, except
26    for expenditures incurred for group insurance premiums of

 

 

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1    appropriate personnel;
2        4. Judicial Systems and Agencies.
3    Beginning with fiscal year 1981 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except for expenditures
10    with respect to the Division of Operations;
11        2. Department of Transportation, only with respect to
12    Intercity Rail Subsidies, except during fiscal year 2019
13    only when no more than $52,000,000 may be expended and
14    except fiscal year 2020 only when no more than $50,000,000
15    may be expended and except fiscal year 2021 only when no
16    more than $50,000,000 may be expended, and Rail Freight
17    Services.
18    Beginning with fiscal year 1982 and thereafter, no Road
19Fund monies shall be appropriated to the following Departments
20or agencies of State government for administration, grants, or
21operations; but this limitation is not a restriction upon
22appropriating for those purposes any Road Fund monies that are
23eligible for federal reimbursement: Department of Central
24Management Services, except for awards made by the Illinois
25Workers' Compensation Commission under the terms of the
26Workers' Compensation Act or Workers' Occupational Diseases

 

 

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1Act for injury or death of an employee of the Division of
2Highways in the Department of Transportation.
3    Beginning with fiscal year 1984 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except not more than 40%
10    of the funds appropriated for the Division of Operations;
11        2. State Officers.
12    Beginning with fiscal year 1984 and thereafter, no Road
13Fund monies shall be appropriated to any Department or agency
14of State government for administration, grants, or operations
15except as provided hereafter; but this limitation is not a
16restriction upon appropriating for those purposes any Road Fund
17monies that are eligible for federal reimbursement. It shall
18not be lawful to circumvent the above appropriation limitations
19by governmental reorganization or other methods.
20Appropriations shall be made from the Road Fund only in
21accordance with the provisions of this Section.
22    Money in the Road Fund shall, if and when the State of
23Illinois incurs any bonded indebtedness for the construction of
24permanent highways, be set aside and used for the purpose of
25paying and discharging during each fiscal year the principal
26and interest on that bonded indebtedness as it becomes due and

 

 

10100SB1805ham004- 67 -LRB101 08915 JWD 72460 a

1payable as provided in the Transportation Bond Act, and for no
2other purpose. The surplus, if any, in the Road Fund after the
3payment of principal and interest on that bonded indebtedness
4then annually due shall be used as follows:
5        first -- to pay the cost of administration of Chapters
6    2 through 10 of the Illinois Vehicle Code; and
7        secondly -- no Road Fund monies derived from fees,
8    excises, or license taxes relating to registration,
9    operation and use of vehicles on public highways or to
10    fuels used for the propulsion of those vehicles, shall be
11    appropriated or expended other than for costs of
12    administering the laws imposing those fees, excises, and
13    license taxes, statutory refunds and adjustments allowed
14    thereunder, administrative costs of the Department of
15    Transportation, including, but not limited to, the
16    operating expenses of the Department relating to the
17    administration of public transportation programs, payment
18    of debts and liabilities incurred in construction and
19    reconstruction of public highways and bridges, acquisition
20    of rights-of-way for and the cost of construction,
21    reconstruction, maintenance, repair, and operation of
22    public highways and bridges under the direction and
23    supervision of the State, political subdivision, or
24    municipality collecting those monies, or during fiscal
25    year 2019 only for the purposes of a grant not to exceed
26    $3,825,000 to the Regional Transportation Authority on

 

 

10100SB1805ham004- 68 -LRB101 08915 JWD 72460 a

1    behalf of PACE for the purpose of ADA/Para-transit
2    expenses, or during fiscal year 2020 only for the purposes
3    of a grant not to exceed $8,394,800 to the Regional
4    Transportation Authority on behalf of PACE for the purpose
5    of ADA/Para-transit expenses, or during fiscal year 2021
6    only for the purposes of a grant not to exceed $8,394,800
7    to the Regional Transportation Authority on behalf of PACE
8    for the purpose of ADA/Para-transit expenses, and the costs
9    for patrolling and policing the public highways (by State,
10    political subdivision, or municipality collecting that
11    money) for enforcement of traffic laws. The separation of
12    grades of such highways with railroads and costs associated
13    with protection of at-grade highway and railroad crossing
14    shall also be permissible.
15    Appropriations for any of such purposes are payable from
16the Road Fund or the Grade Crossing Protection Fund as provided
17in Section 8 of the Motor Fuel Tax Law.
18    Except as provided in this paragraph, beginning with fiscal
19year 1991 and thereafter, no Road Fund monies shall be
20appropriated to the Department of State Police for the purposes
21of this Section in excess of its total fiscal year 1990 Road
22Fund appropriations for those purposes unless otherwise
23provided in Section 5g of this Act. For fiscal years 2003,
242004, 2005, 2006, and 2007 only, no Road Fund monies shall be
25appropriated to the Department of State Police for the purposes
26of this Section in excess of $97,310,000. For fiscal year 2008

 

 

10100SB1805ham004- 69 -LRB101 08915 JWD 72460 a

1only, no Road Fund monies shall be appropriated to the
2Department of State Police for the purposes of this Section in
3excess of $106,100,000. For fiscal year 2009 only, no Road Fund
4monies shall be appropriated to the Department of State Police
5for the purposes of this Section in excess of $114,700,000.
6Beginning in fiscal year 2010, no road fund moneys shall be
7appropriated to the Department of State Police. It shall not be
8lawful to circumvent this limitation on appropriations by
9governmental reorganization or other methods unless otherwise
10provided in Section 5g of this Act.
11    In fiscal year 1994, no Road Fund monies shall be
12appropriated to the Secretary of State for the purposes of this
13Section in excess of the total fiscal year 1991 Road Fund
14appropriations to the Secretary of State for those purposes,
15plus $9,800,000. It shall not be lawful to circumvent this
16limitation on appropriations by governmental reorganization or
17other method.
18    Beginning with fiscal year 1995 and thereafter, no Road
19Fund monies shall be appropriated to the Secretary of State for
20the purposes of this Section in excess of the total fiscal year
211994 Road Fund appropriations to the Secretary of State for
22those purposes. It shall not be lawful to circumvent this
23limitation on appropriations by governmental reorganization or
24other methods.
25    Beginning with fiscal year 2000, total Road Fund
26appropriations to the Secretary of State for the purposes of

 

 

10100SB1805ham004- 70 -LRB101 08915 JWD 72460 a

1this Section shall not exceed the amounts specified for the
2following fiscal years:
3    Fiscal Year 2000$80,500,000;
4    Fiscal Year 2001$80,500,000;
5    Fiscal Year 2002$80,500,000;
6    Fiscal Year 2003$130,500,000;
7    Fiscal Year 2004$130,500,000;
8    Fiscal Year 2005$130,500,000;
9    Fiscal Year 2006 $130,500,000;
10    Fiscal Year 2007 $130,500,000;
11    Fiscal Year 2008$130,500,000;
12    Fiscal Year 2009 $130,500,000.
13    For fiscal year 2010, no road fund moneys shall be
14appropriated to the Secretary of State.
15    Beginning in fiscal year 2011, moneys in the Road Fund
16shall be appropriated to the Secretary of State for the
17exclusive purpose of paying refunds due to overpayment of fees
18related to Chapter 3 of the Illinois Vehicle Code unless
19otherwise provided for by law.
20    It shall not be lawful to circumvent this limitation on
21appropriations by governmental reorganization or other
22methods.
23    No new program may be initiated in fiscal year 1991 and
24thereafter that is not consistent with the limitations imposed
25by this Section for fiscal year 1984 and thereafter, insofar as
26appropriation of Road Fund monies is concerned.

 

 

10100SB1805ham004- 71 -LRB101 08915 JWD 72460 a

1    Nothing in this Section prohibits transfers from the Road
2Fund to the State Construction Account Fund under Section 5e of
3this Act; nor to the General Revenue Fund, as authorized by
4Public Act 93-25.
5    The additional amounts authorized for expenditure in this
6Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
7shall be repaid to the Road Fund from the General Revenue Fund
8in the next succeeding fiscal year that the General Revenue
9Fund has a positive budgetary balance, as determined by
10generally accepted accounting principles applicable to
11government.
12    The additional amounts authorized for expenditure by the
13Secretary of State and the Department of State Police in this
14Section by Public Act 94-91 shall be repaid to the Road Fund
15from the General Revenue Fund in the next succeeding fiscal
16year that the General Revenue Fund has a positive budgetary
17balance, as determined by generally accepted accounting
18principles applicable to government.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
 
21    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
22    Sec. 8.12. State Pensions Fund.
23    (a) The moneys in the State Pensions Fund shall be used
24exclusively for the administration of the Revised Uniform
25Unclaimed Property Act and for the expenses incurred by the

 

 

10100SB1805ham004- 72 -LRB101 08915 JWD 72460 a

1Auditor General for administering the provisions of Section
22-8.1 of the Illinois State Auditing Act and for operational
3expenses of the Office of the State Treasurer and for the
4funding of the unfunded liabilities of the designated
5retirement systems. For the purposes of this Section,
6"operational expenses of the Office of the State Treasurer"
7includes the acquisition of land and buildings in State fiscal
8years 2019 and 2020 for use by the Office of the State
9Treasurer, as well as construction, reconstruction,
10improvement, repair, and maintenance, in accordance with the
11provisions of laws relating thereto, of such lands and
12buildings beginning in State fiscal year 2019 and thereafter.
13Beginning in State fiscal year 2022 2021, payments to the
14designated retirement systems under this Section shall be in
15addition to, and not in lieu of, any State contributions
16required under the Illinois Pension Code.
17    "Designated retirement systems" means:
18        (1) the State Employees' Retirement System of
19    Illinois;
20        (2) the Teachers' Retirement System of the State of
21    Illinois;
22        (3) the State Universities Retirement System;
23        (4) the Judges Retirement System of Illinois; and
24        (5) the General Assembly Retirement System.
25    (b) Each year the General Assembly may make appropriations
26from the State Pensions Fund for the administration of the

 

 

10100SB1805ham004- 73 -LRB101 08915 JWD 72460 a

1Revised Uniform Unclaimed Property Act.
2    (c) As soon as possible after July 30, 2004 (the effective
3date of Public Act 93-839), the General Assembly shall
4appropriate from the State Pensions Fund (1) to the State
5Universities Retirement System the amount certified under
6Section 15-165 during the prior year, (2) to the Judges
7Retirement System of Illinois the amount certified under
8Section 18-140 during the prior year, and (3) to the General
9Assembly Retirement System the amount certified under Section
102-134 during the prior year as part of the required State
11contributions to each of those designated retirement systems.
12If the amount in the State Pensions Fund does not exceed the
13sum of the amounts certified in Sections 15-165, 18-140, and
142-134 by at least $5,000,000, the amount paid to each
15designated retirement system under this subsection shall be
16reduced in proportion to the amount certified by each of those
17designated retirement systems.
18    (c-5) For fiscal years 2006 through 2021 2020, the General
19Assembly shall appropriate from the State Pensions Fund to the
20State Universities Retirement System the amount estimated to be
21available during the fiscal year in the State Pensions Fund;
22provided, however, that the amounts appropriated under this
23subsection (c-5) shall not reduce the amount in the State
24Pensions Fund below $5,000,000.
25    (c-6) For fiscal year 2022 2021 and each fiscal year
26thereafter, as soon as may be practical after any money is

 

 

10100SB1805ham004- 74 -LRB101 08915 JWD 72460 a

1deposited into the State Pensions Fund from the Unclaimed
2Property Trust Fund, the State Treasurer shall apportion the
3deposited amount among the designated retirement systems as
4defined in subsection (a) to reduce their actuarial reserve
5deficiencies. The State Comptroller and State Treasurer shall
6pay the apportioned amounts to the designated retirement
7systems to fund the unfunded liabilities of the designated
8retirement systems. The amount apportioned to each designated
9retirement system shall constitute a portion of the amount
10estimated to be available for appropriation from the State
11Pensions Fund that is the same as that retirement system's
12portion of the total actual reserve deficiency of the systems,
13as determined annually by the Governor's Office of Management
14and Budget at the request of the State Treasurer. The amounts
15apportioned under this subsection shall not reduce the amount
16in the State Pensions Fund below $5,000,000.
17    (d) The Governor's Office of Management and Budget shall
18determine the individual and total reserve deficiencies of the
19designated retirement systems. For this purpose, the
20Governor's Office of Management and Budget shall utilize the
21latest available audit and actuarial reports of each of the
22retirement systems and the relevant reports and statistics of
23the Public Employee Pension Fund Division of the Department of
24Insurance.
25    (d-1) (Blank).
26    (e) The changes to this Section made by Public Act 88-593

 

 

10100SB1805ham004- 75 -LRB101 08915 JWD 72460 a

1shall first apply to distributions from the Fund for State
2fiscal year 1996.
3(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
4100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
56-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
 
6    (30 ILCS 105/8g-1)
7    Sec. 8g-1. Fund transfers.
8    (a) (Blank).
9    (b) (Blank).
10    (c) (Blank).
11    (d) (Blank).
12    (e) (Blank).
13    (f) (Blank).
14    (g) (Blank).
15    (h) (Blank).
16    (i) (Blank).
17    (j) (Blank).
18    (k) (Blank).
19    (l) (Blank).
20    (m) (Blank).
21    (n) (Blank). In addition to any other transfers that may be
22provided for by law, on July 1, 2019, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $800,000 from the General
25Revenue Fund to the Grant Accountability and Transparency Fund.

 

 

10100SB1805ham004- 76 -LRB101 08915 JWD 72460 a

1    (o) (Blank). In addition to any other transfers that may be
2provided for by law, on July 1, 2019, or as soon thereafter as
3practical, the State Comptroller shall direct and the State
4Treasurer shall transfer the sum of $60,000,000 from the
5Tourism Promotion Fund to the General Revenue Fund.
6    (p) (Blank). In addition to any other transfers that may be
7provided for by law, on July 1, 2019, or as soon thereafter as
8practical, the State Comptroller shall direct and the State
9Treasurer shall transfer amounts from the State Police
10Whistleblower Reward and Protection Fund to the designated fund
11not exceeding the following amount:
12    Firearm Dealer License Certification Fund......$5,000,000
13    (q) (Blank). In addition to any other transfers that may be
14provided for by law, on July 1, 2019, or as soon thereafter as
15practical, the State Comptroller shall direct and the State
16Treasurer shall transfer the sum of $500,000 from the General
17Revenue Fund to the Governor's Administrative Fund.
18    (r) In addition to any other transfers that may be provided
19for by law, on July 1, 2020, or as soon thereafter as
20practical, 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 Fund.
23    (s) In addition to any other transfers that may be provided
24for by law, on July 1, 2020, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $500,000 from the General

 

 

10100SB1805ham004- 77 -LRB101 08915 JWD 72460 a

1Revenue Fund to the Governor's Administrative Fund.
2    (t) In addition to any other transfers that may be provided
3for by law, on July 1, 2020, or as soon thereafter as
4practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $320,000 from the General
6Revenue Fund to the Coal Development Fund.
7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
8101-10, eff. 6-5-19.)
 
9    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
10    Sec. 13.2. Transfers among line item appropriations.
11    (a) Transfers among line item appropriations from the same
12treasury fund for the objects specified in this Section may be
13made in the manner provided in this Section when the balance
14remaining in one or more such line item appropriations is
15insufficient for the purpose for which the appropriation was
16made.
17    (a-1) No transfers may be made from one agency to another
18agency, nor may transfers be made from one institution of
19higher education to another institution of higher education
20except as provided by subsection (a-4).
21    (a-2) Except as otherwise provided in this Section,
22transfers may be made only among the objects of expenditure
23enumerated in this Section, except that no funds may be
24transferred from any appropriation for personal services, from
25any appropriation for State contributions to the State

 

 

10100SB1805ham004- 78 -LRB101 08915 JWD 72460 a

1Employees' Retirement System, from any separate appropriation
2for employee retirement contributions paid by the employer, nor
3from any appropriation for State contribution for employee
4group insurance.
5    (a-2.5) (Blank).
6    (a-3) Further, if an agency receives a separate
7appropriation for employee retirement contributions paid by
8the employer, any transfer by that agency into an appropriation
9for personal services must be accompanied by a corresponding
10transfer into the appropriation for employee retirement
11contributions paid by the employer, in an amount sufficient to
12meet the employer share of the employee contributions required
13to be remitted to the retirement system.
14    (a-4) Long-Term Care Rebalancing. The Governor may
15designate amounts set aside for institutional services
16appropriated from the General Revenue Fund or any other State
17fund that receives monies for long-term care services to be
18transferred to all State agencies responsible for the
19administration of community-based long-term care programs,
20including, but not limited to, community-based long-term care
21programs administered by the Department of Healthcare and
22Family Services, the Department of Human Services, and the
23Department on Aging, provided that the Director of Healthcare
24and Family Services first certifies that the amounts being
25transferred are necessary for the purpose of assisting persons
26in or at risk of being in institutional care to transition to

 

 

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1community-based settings, including the financial data needed
2to prove the need for the transfer of funds. The total amounts
3transferred shall not exceed 4% in total of the amounts
4appropriated from the General Revenue Fund or any other State
5fund that receives monies for long-term care services for each
6fiscal year. A notice of the fund transfer must be made to the
7General Assembly and posted at a minimum on the Department of
8Healthcare and Family Services website, the Governor's Office
9of Management and Budget website, and any other website the
10Governor sees fit. These postings shall serve as notice to the
11General Assembly of the amounts to be transferred. Notice shall
12be given at least 30 days prior to transfer.
13    (b) In addition to the general transfer authority provided
14under subsection (c), the following agencies have the specific
15transfer authority granted in this subsection:
16    The Department of Healthcare and Family Services is
17authorized to make transfers representing savings attributable
18to not increasing grants due to the births of additional
19children from line items for payments of cash grants to line
20items for payments for employment and social services for the
21purposes outlined in subsection (f) of Section 4-2 of the
22Illinois Public Aid Code.
23    The Department of Children and Family Services is
24authorized to make transfers not exceeding 2% of the aggregate
25amount appropriated to it within the same treasury fund for the
26following line items among these same line items: Foster Home

 

 

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1and Specialized Foster Care and Prevention, Institutions and
2Group Homes and Prevention, and Purchase of Adoption and
3Guardianship Services.
4    The Department on Aging is authorized to make transfers not
5exceeding 10% 2% of the aggregate amount appropriated to it
6within the same treasury fund for the following Community Care
7Program line items among these same line items: purchase of
8services covered by the Community Care Program and
9Comprehensive Case Coordination.
10    The State Board of Education is authorized to make
11transfers from line item appropriations within the same
12treasury fund for General State Aid, General State Aid - Hold
13Harmless, and Evidence-Based Funding, provided that no such
14transfer may be made unless the amount transferred is no longer
15required for the purpose for which that appropriation was made,
16to the line item appropriation for Transitional Assistance when
17the balance remaining in such line item appropriation is
18insufficient for the purpose for which the appropriation was
19made.
20    The State Board of Education is authorized to make
21transfers between the following line item appropriations
22within the same treasury fund: Disabled Student
23Services/Materials (Section 14-13.01 of the School Code),
24Disabled Student Transportation Reimbursement (Section
2514-13.01 of the School Code), Disabled Student Tuition -
26Private Tuition (Section 14-7.02 of the School Code),

 

 

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1Extraordinary Special Education (Section 14-7.02b of the
2School Code), Reimbursement for Free Lunch/Breakfast Program,
3Summer School Payments (Section 18-4.3 of the School Code), and
4Transportation - Regular/Vocational Reimbursement (Section
529-5 of the School Code). Such transfers shall be made only
6when the balance remaining in one or more such line item
7appropriations is insufficient for the purpose for which the
8appropriation was made and provided that no such transfer may
9be made unless the amount transferred is no longer required for
10the purpose for which that appropriation was made.
11    The Department of Healthcare and Family Services is
12authorized to make transfers not exceeding 4% of the aggregate
13amount appropriated to it, within the same treasury fund, among
14the various line items appropriated for Medical Assistance.
15    (c) The sum of such transfers for an agency in a fiscal
16year shall not exceed 2% of the aggregate amount appropriated
17to it within the same treasury fund for the following objects:
18Personal Services; Extra Help; Student and Inmate
19Compensation; State Contributions to Retirement Systems; State
20Contributions to Social Security; State Contribution for
21Employee Group Insurance; Contractual Services; Travel;
22Commodities; Printing; Equipment; Electronic Data Processing;
23Operation of Automotive Equipment; Telecommunications
24Services; Travel and Allowance for Committed, Paroled and
25Discharged Prisoners; Library Books; Federal Matching Grants
26for Student Loans; Refunds; Workers' Compensation,

 

 

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1Occupational Disease, and Tort Claims; Late Interest Penalties
2under the State Prompt Payment Act and Sections 368a and 370a
3of the Illinois Insurance Code; and, in appropriations to
4institutions of higher education, Awards and Grants.
5Notwithstanding the above, any amounts appropriated for
6payment of workers' compensation claims to an agency to which
7the authority to evaluate, administer and pay such claims has
8been delegated by the Department of Central Management Services
9may be transferred to any other expenditure object where such
10amounts exceed the amount necessary for the payment of such
11claims.
12    (c-1) (Blank).
13    (c-2) (Blank).
14    (c-3) (Blank).
15    (c-4) (Blank).
16    (c-5) (Blank). Special provisions for State fiscal year
172019. Notwithstanding any other provision of this Section, for
18State fiscal year 2019, transfers among line item
19appropriations to a State agency from the same State treasury
20fund may be made for operational or lump sum expenses only,
21provided that the sum of such transfers for a State agency in
22State fiscal year 2019 shall not exceed 4% of the aggregate
23amount appropriated to that State agency for operational or
24lump sum expenses for State fiscal year 2019. For the purpose
25of this subsection (c-5), "operational or lump sum expenses"
26includes the following objects: personal services; extra help;

 

 

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

 

 

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

 

 

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1employee group insurance; contractual services; travel;
2commodities; printing; equipment; electronic data processing;
3operation of automotive equipment; telecommunications
4services; travel and allowance for committed, paroled, and
5discharged prisoners; library books; federal matching grants
6for student loans; refunds; workers' compensation,
7occupational disease, and tort claims; Late Interest Penalties
8under the State Prompt Payment Act and Sections 368a and 370a
9of the Illinois Insurance Code; lump sum and other purposes;
10and lump sum operations. For the purpose of this subsection,
11"State agency" does not include the Attorney General, the
12Secretary of State, the Comptroller, the Treasurer, or the
13judicial or legislative branches.
14    (d) Transfers among appropriations made to agencies of the
15Legislative and Judicial departments and to the
16constitutionally elected officers in the Executive branch
17require the approval of the officer authorized in Section 10 of
18this Act to approve and certify vouchers. Transfers among
19appropriations made to the University of Illinois, Southern
20Illinois University, Chicago State University, Eastern
21Illinois University, Governors State University, Illinois
22State University, Northeastern Illinois University, Northern
23Illinois University, Western Illinois University, the Illinois
24Mathematics and Science Academy and the Board of Higher
25Education require the approval of the Board of Higher Education
26and the Governor. Transfers among appropriations to all other

 

 

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1agencies require the approval of the Governor.
2    The officer responsible for approval shall certify that the
3transfer is necessary to carry out the programs and purposes
4for which the appropriations were made by the General Assembly
5and shall transmit to the State Comptroller a certified copy of
6the approval which shall set forth the specific amounts
7transferred so that the Comptroller may change his records
8accordingly. The Comptroller shall furnish the Governor with
9information copies of all transfers approved for agencies of
10the Legislative and Judicial departments and transfers
11approved by the constitutionally elected officials of the
12Executive branch other than the Governor, showing the amounts
13transferred and indicating the dates such changes were entered
14on the Comptroller's records.
15    (e) The State Board of Education, in consultation with the
16State Comptroller, may transfer line item appropriations for
17General State Aid or Evidence-Based Funding among the Common
18School Fund and the Education Assistance Fund, and, for State
19fiscal year 2020 and each fiscal year thereafter, the Fund for
20the Advancement of Education. With the advice and consent of
21the Governor's Office of Management and Budget, the State Board
22of Education, in consultation with the State Comptroller, may
23transfer line item appropriations between the General Revenue
24Fund and the Education Assistance Fund for the following
25programs:
26        (1) Disabled Student Personnel Reimbursement (Section

 

 

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1    14-13.01 of the School Code);
2        (2) Disabled Student Transportation Reimbursement
3    (subsection (b) of Section 14-13.01 of the School Code);
4        (3) Disabled Student Tuition - Private Tuition
5    (Section 14-7.02 of the School Code);
6        (4) Extraordinary Special Education (Section 14-7.02b
7    of the School Code);
8        (5) Reimbursement for Free Lunch/Breakfast Programs;
9        (6) Summer School Payments (Section 18-4.3 of the
10    School Code);
11        (7) Transportation - Regular/Vocational Reimbursement
12    (Section 29-5 of the School Code);
13        (8) Regular Education Reimbursement (Section 18-3 of
14    the School Code); and
15        (9) Special Education Reimbursement (Section 14-7.03
16    of the School Code).
17    (f) For State fiscal year 2020 and each fiscal year
18thereafter only, the Department on Aging, in consultation with
19the State Comptroller, with the advice and consent of the
20Governor's Office of Management and Budget, may transfer line
21item appropriations for purchase of services covered by the
22Community Care Program between the General Revenue Fund and the
23Commitment to Human Services Fund.
24(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
25100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
268-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,

 

 

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1eff. 8-9-19.)
 
2    (30 ILCS 105/25)  (from Ch. 127, par. 161)
3    Sec. 25. Fiscal year limitations.
4    (a) All appropriations shall be available for expenditure
5for the fiscal year or for a lesser period if the Act making
6that appropriation so specifies. A deficiency or emergency
7appropriation shall be available for expenditure only through
8June 30 of the year when the Act making that appropriation is
9enacted unless that Act otherwise provides.
10    (b) Outstanding liabilities as of June 30, payable from
11appropriations which have otherwise expired, may be paid out of
12the expiring appropriations during the 2-month period ending at
13the close of business on August 31. Any service involving
14professional or artistic skills or any personal services by an
15employee whose compensation is subject to income tax
16withholding must be performed as of June 30 of the fiscal year
17in order to be considered an "outstanding liability as of June
1830" that is thereby eligible for payment out of the expiring
19appropriation.
20    (b-1) However, payment of tuition reimbursement claims
21under Section 14-7.03 or 18-3 of the School Code may be made by
22the State Board of Education from its appropriations for those
23respective purposes for any fiscal year, even though the claims
24reimbursed by the payment may be claims attributable to a prior
25fiscal year, and payments may be made at the direction of the

 

 

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1State Superintendent of Education from the fund from which the
2appropriation is made without regard to any fiscal year
3limitations, except as required by subsection (j) of this
4Section. Beginning on June 30, 2021, payment of tuition
5reimbursement claims under Section 14-7.03 or 18-3 of the
6School Code as of June 30, payable from appropriations that
7have otherwise expired, may be paid out of the expiring
8appropriation during the 4-month period ending at the close of
9business on October 31.
10    (b-2) (Blank).
11    (b-2.5) (Blank).
12    (b-2.6) (Blank).
13    (b-2.6a) (Blank).
14    (b-2.6b) (Blank).
15    (b-2.6c) (Blank). All outstanding liabilities as of June
1630, 2019, payable from appropriations that would otherwise
17expire at the conclusion of the lapse period for fiscal year
182019, and interest penalties payable on those liabilities under
19the State Prompt Payment Act, may be paid out of the expiring
20appropriations until December 31, 2019, without regard to the
21fiscal year in which the payment is made, as long as vouchers
22for the liabilities are received by the Comptroller no later
23than October 31, 2019.
24    (b-2.6d) All outstanding liabilities as of June 30, 2020,
25payable from appropriations that would otherwise expire at the
26conclusion of the lapse period for fiscal year 2020, and

 

 

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1interest penalties payable on those liabilities under the State
2Prompt Payment Act, may be paid out of the expiring
3appropriations until December 31, 2020, without regard to the
4fiscal year in which the payment is made, as long as vouchers
5for the liabilities are received by the Comptroller no later
6than September 30, 2020.
7    (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and
82020, and 2021, interest penalties payable under the State
9Prompt Payment Act associated with a voucher for which payment
10is issued after June 30 may be paid out of the next fiscal
11year's appropriation. The future year appropriation must be for
12the same purpose and from the same fund as the original
13payment. An interest penalty voucher submitted against a future
14year appropriation must be submitted within 60 days after the
15issuance of the associated voucher, except that, for fiscal
16year 2018 only, an interest penalty voucher submitted against a
17future year appropriation must be submitted within 60 days of
18June 5, 2019 (the effective date of Public Act 101-10) this
19amendatory Act of the 101st General Assembly. The Comptroller
20must issue the interest payment within 60 days after acceptance
21of the interest voucher.
22    (b-3) Medical payments may be made by the Department of
23Veterans' Affairs from its appropriations for those purposes
24for any fiscal year, without regard to the fact that the
25medical services being compensated for by such payment may have
26been rendered in a prior fiscal year, except as required by

 

 

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

 

 

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1the fact that the medical services being compensated for by
2such payment may have been rendered in a prior fiscal year,
3provided the payments are made on a fee-for-service basis
4consistent with requirements established for Medicaid
5reimbursement by the Department of Healthcare and Family
6Services, except as required by subsection (j) of this Section.
7Beginning on June 30, 2021, medical payments made by the
8Department of Human Services relating to substance abuse
9treatment services payable from appropriations that have
10otherwise expired may be paid out of the expiring appropriation
11during the 4-month period ending at the close of business on
12October 31.
13    (b-6) (Blank).
14    (b-7) Payments may be made in accordance with a plan
15authorized by paragraph (11) or (12) of Section 405-105 of the
16Department of Central Management Services Law from
17appropriations for those payments without regard to fiscal year
18limitations.
19    (b-8) Reimbursements to eligible airport sponsors for the
20construction or upgrading of Automated Weather Observation
21Systems may be made by the Department of Transportation from
22appropriations for those purposes for any fiscal year, without
23regard to the fact that the qualification or obligation may
24have occurred in a prior fiscal year, provided that at the time
25the expenditure was made the project had been approved by the
26Department of Transportation prior to June 1, 2012 and, as a

 

 

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1result of recent changes in federal funding formulas, can no
2longer receive federal reimbursement.
3    (b-9) (Blank).
4    (c) Further, payments may be made by the Department of
5Public Health and the Department of Human Services (acting as
6successor to the Department of Public Health under the
7Department of Human Services Act) from their respective
8appropriations for grants for medical care to or on behalf of
9premature and high-mortality risk infants and their mothers and
10for grants for supplemental food supplies provided under the
11United States Department of Agriculture Women, Infants and
12Children Nutrition Program, for any fiscal year without regard
13to the fact that the services being compensated for by such
14payment may have been rendered in a prior fiscal year, except
15as required by subsection (j) of this Section. Beginning on
16June 30, 2021, payments made by the Department of Public Health
17and the Department of Human Services from their respective
18appropriations for grants for medical care to or on behalf of
19premature and high-mortality risk infants and their mothers and
20for grants for supplemental food supplies provided under the
21United States Department of Agriculture Women, Infants and
22Children Nutrition Program payable from appropriations that
23have otherwise expired may be paid out of the expiring
24appropriations during the 4-month period ending at the close of
25business on October 31.
26    (d) The Department of Public Health and the Department of

 

 

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

 

 

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1Department of Public Aid) shall annually submit to the State
2Comptroller, Senate President, Senate Minority Leader, Speaker
3of the House, House Minority Leader, and the respective
4Chairmen and Minority Spokesmen of the Appropriations
5Committees of the Senate and the House, on or before December
631, a report of fiscal year funds used to pay for services
7(other than medical care) provided in any prior fiscal year.
8This report shall document by program or service category those
9expenditures from the most recently completed fiscal year used
10to pay for services provided in prior fiscal years.
11    (g) In addition, each annual report required to be
12submitted by the Department of Healthcare and Family Services
13under subsection (e) shall include the following information
14with respect to the State's Medicaid program:
15        (1) Explanations of the exact causes of the variance
16    between the previous year's estimated and actual
17    liabilities.
18        (2) Factors affecting the Department of Healthcare and
19    Family Services' liabilities, including, but not limited
20    to, numbers of aid recipients, levels of medical service
21    utilization by aid recipients, and inflation in the cost of
22    medical services.
23        (3) The results of the Department's efforts to combat
24    fraud and abuse.
25    (h) As provided in Section 4 of the General Assembly
26Compensation Act, any utility bill for service provided to a

 

 

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1General Assembly member's district office for a period
2including portions of 2 consecutive fiscal years may be paid
3from funds appropriated for such expenditure in either fiscal
4year.
5    (i) An agency which administers a fund classified by the
6Comptroller as an internal service fund may issue rules for:
7        (1) billing user agencies in advance for payments or
8    authorized inter-fund transfers based on estimated charges
9    for goods or services;
10        (2) issuing credits, refunding through inter-fund
11    transfers, or reducing future inter-fund transfers during
12    the subsequent fiscal year for all user agency payments or
13    authorized inter-fund transfers received during the prior
14    fiscal year which were in excess of the final amounts owed
15    by the user agency for that period; and
16        (3) issuing catch-up billings to user agencies during
17    the subsequent fiscal year for amounts remaining due when
18    payments or authorized inter-fund transfers received from
19    the user agency during the prior fiscal year were less than
20    the total amount owed for that period.
21User agencies are authorized to reimburse internal service
22funds for catch-up billings by vouchers drawn against their
23respective appropriations for the fiscal year in which the
24catch-up billing was issued or by increasing an authorized
25inter-fund transfer during the current fiscal year. For the
26purposes of this Act, "inter-fund transfers" means transfers

 

 

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1without the use of the voucher-warrant process, as authorized
2by Section 9.01 of the State Comptroller Act.
3    (i-1) Beginning on July 1, 2021, all outstanding
4liabilities, not payable during the 4-month lapse period as
5described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
6(c) of this Section, that are made from appropriations for that
7purpose for any fiscal year, without regard to the fact that
8the services being compensated for by those payments may have
9been rendered in a prior fiscal year, are limited to only those
10claims that have been incurred but for which a proper bill or
11invoice as defined by the State Prompt Payment Act has not been
12received by September 30th following the end of the fiscal year
13in which the service was rendered.
14    (j) Notwithstanding any other provision of this Act, the
15aggregate amount of payments to be made without regard for
16fiscal year limitations as contained in subsections (b-1),
17(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
18determined by using Generally Accepted Accounting Principles,
19shall not exceed the following amounts:
20        (1) $6,000,000,000 for outstanding liabilities related
21    to fiscal year 2012;
22        (2) $5,300,000,000 for outstanding liabilities related
23    to fiscal year 2013;
24        (3) $4,600,000,000 for outstanding liabilities related
25    to fiscal year 2014;
26        (4) $4,000,000,000 for outstanding liabilities related

 

 

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1    to fiscal year 2015;
2        (5) $3,300,000,000 for outstanding liabilities related
3    to fiscal year 2016;
4        (6) $2,600,000,000 for outstanding liabilities related
5    to fiscal year 2017;
6        (7) $2,000,000,000 for outstanding liabilities related
7    to fiscal year 2018;
8        (8) $1,300,000,000 for outstanding liabilities related
9    to fiscal year 2019;
10        (9) $600,000,000 for outstanding liabilities related
11    to fiscal year 2020; and
12        (10) $0 for outstanding liabilities related to fiscal
13    year 2021 and fiscal years thereafter.
14    (k) Department of Healthcare and Family Services Medical
15Assistance Payments.
16        (1) Definition of Medical Assistance.
17            For purposes of this subsection, the term "Medical
18        Assistance" shall include, but not necessarily be
19        limited to, medical programs and services authorized
20        under Titles XIX and XXI of the Social Security Act,
21        the Illinois Public Aid Code, the Children's Health
22        Insurance Program Act, the Covering ALL KIDS Health
23        Insurance Act, the Long Term Acute Care Hospital
24        Quality Improvement Transfer Program Act, and medical
25        care to or on behalf of persons suffering from chronic
26        renal disease, persons suffering from hemophilia, and

 

 

10100SB1805ham004- 99 -LRB101 08915 JWD 72460 a

1        victims of sexual assault.
2        (2) Limitations on Medical Assistance payments that
3    may be paid from future fiscal year appropriations.
4            (A) The maximum amounts of annual unpaid Medical
5        Assistance bills received and recorded by the
6        Department of Healthcare and Family Services on or
7        before June 30th of a particular fiscal year
8        attributable in aggregate to the General Revenue Fund,
9        Healthcare Provider Relief Fund, Tobacco Settlement
10        Recovery Fund, Long-Term Care Provider Fund, and the
11        Drug Rebate Fund that may be paid in total by the
12        Department from future fiscal year Medical Assistance
13        appropriations to those funds are: $700,000,000 for
14        fiscal year 2013 and $100,000,000 for fiscal year 2014
15        and each fiscal year thereafter.
16            (B) Bills for Medical Assistance services rendered
17        in a particular fiscal year, but received and recorded
18        by the Department of Healthcare and Family Services
19        after June 30th of that fiscal year, may be paid from
20        either appropriations for that fiscal year or future
21        fiscal year appropriations for Medical Assistance.
22        Such payments shall not be subject to the requirements
23        of subparagraph (A).
24            (C) Medical Assistance bills received by the
25        Department of Healthcare and Family Services in a
26        particular fiscal year, but subject to payment amount

 

 

10100SB1805ham004- 100 -LRB101 08915 JWD 72460 a

1        adjustments in a future fiscal year may be paid from a
2        future fiscal year's appropriation for Medical
3        Assistance. Such payments shall not be subject to the
4        requirements of subparagraph (A).
5            (D) Medical Assistance payments made by the
6        Department of Healthcare and Family Services from
7        funds other than those specifically referenced in
8        subparagraph (A) may be made from appropriations for
9        those purposes for any fiscal year without regard to
10        the fact that the Medical Assistance services being
11        compensated for by such payment may have been rendered
12        in a prior fiscal year. Such payments shall not be
13        subject to the requirements of subparagraph (A).
14        (3) Extended lapse period for Department of Healthcare
15    and Family Services Medical Assistance payments.
16    Notwithstanding any other State law to the contrary,
17    outstanding Department of Healthcare and Family Services
18    Medical Assistance liabilities, as of June 30th, payable
19    from appropriations which have otherwise expired, may be
20    paid out of the expiring appropriations during the 6-month
21    period ending at the close of business on December 31st.
22    (l) The changes to this Section made by Public Act 97-691
23shall be effective for payment of Medical Assistance bills
24incurred in fiscal year 2013 and future fiscal years. The
25changes to this Section made by Public Act 97-691 shall not be
26applied to Medical Assistance bills incurred in fiscal year

 

 

10100SB1805ham004- 101 -LRB101 08915 JWD 72460 a

12012 or prior fiscal years.
2    (m) The Comptroller must issue payments against
3outstanding liabilities that were received prior to the lapse
4period deadlines set forth in this Section as soon thereafter
5as practical, but no payment may be issued after the 4 months
6following the lapse period deadline without the signed
7authorization of the Comptroller and the Governor.
8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
 
10    Section 5-7. The State Finance Act is amended by changing
11Section 6z-27 as follows:
 
12    (30 ILCS 105/6z-27)
13    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
14transferred, appropriated and used only for the purposes
15authorized by, and subject to the limitations and conditions
16prescribed by, the State Auditing Act.
17    Within 30 days after the effective date of this amendatory
18Act of the 101st General Assembly, the State Comptroller shall
19order transferred and the State Treasurer shall transfer from
20the following funds moneys in the specified amounts for deposit
21into the Audit Expense Fund:
22Aggregate Operations Regulatory Fund......................806
23Agricultural Premium Fund..............................21,601
24Anna Veterans Home Fund................................14,618

 

 

10100SB1805ham004- 102 -LRB101 08915 JWD 72460 a

1Appraisal Administration Fund...........................4,086
2Attorney General Court Ordered and Voluntary Compliance
3    Payment Projects Fund..............................17,446
4Attorney General Whistleblower Reward and Protection Fund.7,344
5Bank and Trust Company Fund............................87,912
6Brownfields Redevelopment Fund............................550
7Capital Development Board Revolving Fund................1,724
8Care Provider Fund for Persons with a Developmental
9    Disability..........................................5,445
10CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
11Cemetery Oversight Licensing and Disciplinary Fund......4,432
12Chicago State University Education Improvement Fund.....5,211
13Child Support Administrative Fund.......................3,088
14Clean Air Act Permit Fund...............................6,766
15Coal Technology Development Assistance Fund............11,280
16Commitment to Human Services Fund.....................103,833
17Common School Fund....................................411,164
18Community Mental Health Medicaid Trust Fund............10,138
19Community Water Supply Laboratory Fund....................548
20Corporate Franchise Tax Refund Fund.......................751
21Credit Union Fund......................................19,740
22Cycle Rider Safety Training Fund..........................982
23DCFS Children's Services Fund.........................273,107
24Department of Business Services Special
25    Operations Fund.....................................4,386
26Department of Corrections Reimbursement and

 

 

10100SB1805ham004- 103 -LRB101 08915 JWD 72460 a

1    Education Fund.....................................36,230
2Department of Human Services Community Services Fund....4,757
3Design Professionals Administration and
4    Investigation Fund..................................5,198
5Downstate Public Transportation Fund...................42,630
6Downstate Transit Improvement Fund......................1,807
7Drivers Education Fund..................................1,351
8Drug Rebate Fund.......................................21,955
9Drug Treatment Fund.......................................508
10Education Assistance Fund...........................1,901,464
11Environmental Protection Permit and Inspection Fund.....5,397
12Estate Tax Refund Fund....................................637
13Facilities Management Revolving Fund...................13,775
14Fair and Exposition Fund..................................863
15Federal High Speed Rail Trust Fund......................9,230
16Federal Workforce Training Fund.......................208,014
17Feed Control Fund.......................................1,319
18Fertilizer Control Fund.................................1,247
19Fire Prevention Fund....................................3,876
20Fund for the Advancement of Education..................46,221
21General Professions Dedicated Fund.....................26,266
22General Revenue Fund...............................17,653,153
23Grade Crossing Protection Fund..........................3,737
24Hazardous Waste Fund....................................3,625
25Health and Human Services Medicaid Trust Fund...........5,263
26Healthcare Provider Relief Fund.......................115,415

 

 

10100SB1805ham004- 104 -LRB101 08915 JWD 72460 a

1Horse Racing Fund.....................................184,337
2Hospital Provider Fund.................................62,701
3Illinois Affordable Housing Trust Fund..................7,103
4Illinois Charity Bureau Fund............................2,108
5Illinois Clean Water Fund...............................8,679
6Illinois Forestry Development Fund......................6,189
7Illinois Gaming Law Enforcement Fund....................1,277
8Illinois Power Agency Operations Fund..................43,568
9Illinois State Dental Disciplinary Fund.................4,344
10Illinois State Fair Fund................................5,690
11Illinois State Medical Disciplinary Fund...............20,283
12Illinois State Pharmacy Disciplinary Fund...............9,856
13Illinois Veterans Assistance Fund.......................2,494
14Illinois Workers' Compensation Commission Operations Fund.2,896
15IMSA Income Fund........................................8,012
16Income Tax Refund Fund................................152,206
17Insurance Financial Regulation Fund...................104,597
18Insurance Premium Tax Refund Fund.......................9,901
19Insurance Producer Administration Fund................105,702
20International Tourism Fund..............................7,000
21LaSalle Veterans Home Fund.............................31,489
22LEADS Maintenance Fund....................................607
23Live and Learn Fund.....................................8,302
24Local Government Distributive Fund....................102,508
25Local Tourism Fund.....................................28,421
26Long-Term Care Provider Fund............................7,140

 

 

10100SB1805ham004- 105 -LRB101 08915 JWD 72460 a

1Manteno Veterans Home Fund.............................47,417
2Medical Interagency Program Fund..........................669
3Mental Health Fund......................................7,492
4Monitoring Device Driving Permit Administration Fee Fund..762
5Motor Carrier Safety Inspection Fund....................1,114
6Motor Fuel Tax Fund...................................141,788
7Motor Vehicle License Plate Fund........................5,366
8Nursing Dedicated and Professional Fund................10,746
9Open Space Lands Acquisition and Development Fund......25,584
10Optometric Licensing and Disciplinary Board Fund........1,099
11Partners for Conservation Fund.........................20,187
12Pawnbroker Regulation Fund..............................1,072
13Personal Property Tax Replacement Fund.................88,655
14Pesticide Control Fund..................................5,617
15Professional Services Fund..............................2,795
16Professions Indirect Cost Fund........................180,536
17Public Pension Regulation Fund..........................8,434
18Public Transportation Fund.............................97,777
19Quincy Veterans Home Fund..............................57,745
20Real Estate License Administration Fund................32,015
21Regional Transportation Authority Occupation
22    and Use Tax Replacement Fund........................3,123
23Registered Certified Public Accountants' Administration and
24    Disciplinary Fund...................................2,560
25Renewable Energy Resources Trust Fund.....................797
26Rental Housing Support Program Fund.......................949

 

 

10100SB1805ham004- 106 -LRB101 08915 JWD 72460 a

1Residential Finance Regulatory Fund....................20,349
2Road Fund.............................................557,727
3Roadside Memorial Fund....................................582
4Salmon Fund...............................................548
5Savings Bank Regulatory Fund............................2,100
6School Infrastructure Fund.............................18,703
7Secretary of State DUI Administration Fund................867
8Secretary of State Identification Security and Theft
9Prevention Fund.........................................4,660
10Secretary of State Special License Plate Fund...........1,772
11Secretary of State Special Services Fund................7,839
12Securities Audit and Enforcement Fund...................2,879
13Small Business Environmental Assistance Fund..............588
14Solid Waste Management Fund.............................7,389
15Special Education Medicaid Matching Fund................3,388
16State and Local Sales Tax Reform Fund...................6,573
17State Asset Forfeiture Fund.............................1,213
18State Construction Account Fund.......................129,461
19State Crime Laboratory Fund.............................2,462
20State Gaming Fund.....................................188,862
21State Garage Revolving Fund.............................4,303
22State Lottery Fund....................................145,905
23State Offender DNA Identification System Fund...........1,075
24State Pensions Fund...................................500,000
25State Police DUI Fund.....................................839
26State Police Firearm Services Fund......................4,981

 

 

10100SB1805ham004- 107 -LRB101 08915 JWD 72460 a

1State Police Services Fund.............................11,660
2State Police Vehicle Fund...............................5,514
3State Police Whistleblower Reward and Protection Fund...2,822
4State Small Business Credit Initiative Fund............15,061
5Subtitle D Management Fund..............................1,067
6Supplemental Low-Income Energy Assistance Fund.........68,016
7Tax Compliance and Administration Fund..................4,713
8Technology Management Revolving Fund..................257,409
9Tobacco Settlement Recovery Fund........................4,825
10Tourism Promotion Fund.................................66,211
11Traffic and Criminal Conviction Surcharge Fund........226,070
12Underground Storage Tank Fund..........................19,110
13University of Illinois Hospital Services Fund...........3,813
14Vehicle Inspection Fund.................................9,673
15Violent Crime Victims Assistance Fund..................12,233
16Weights and Measures Fund...............................5,245
17Working Capital Revolving Fund.........................27,245
18Agricultural Premium Fund.............................152,228
19Assisted Living and Shared Housing Regulatory Fund.....2,549
20Care Provider Fund for Persons with a
21    Developmental Disability...........................14,212
22CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,031
23Chicago State University Education Improvement Fund.....4,036
24Child Support Administrative Fund.......................5,843
25Clean Air Act Permit Fund................................980
26Common School Fund....................................238,911

 

 

10100SB1805ham004- 108 -LRB101 08915 JWD 72460 a

1Community Mental Health Medicaid Trust Fund............23,615
2Corporate Franchise Tax Refund Fund....................3,294
3Death Certificate Surcharge Fund.......................4,790
4Death Penalty Abolition Fund...........................6,142
5Department of Business Services Special
6    Operations Fund....................................11,370
7Department of Human Services Community
8    Services Fund......................................11,733
9Downstate Public Transportation Fund...................12,268
10Driver Services Administration Fund.....................1,272
11Drug Rebate Fund.......................................41,241
12Drug Treatment Fund.....................................1,530
13Drunk and Drugged Driving Prevention Fund................790
14Education Assistance Fund...........................1,332,369
15Electronic Health Record Incentive Fund.................2,575
16Emergency Public Health Fund...........................9,383
17EMS Assistance Fund....................................1,925
18Environmental Protection Permit and Inspection Fund......733
19Estate Tax Refund Fund.................................1,877
20Facilities Management Revolving Fund...................19,625
21Facility Licensing Fund................................2,411
22Fair and Exposition Fund................................4,698
23Federal Financing Cost Reimbursement Fund................649
24Federal High Speed Rail Trust Fund.....................14,092
25Feed Control Fund.......................................8,112
26Fertilizer Control Fund.................................6,898

 

 

10100SB1805ham004- 109 -LRB101 08915 JWD 72460 a

1Fire Prevention Fund....................................3,706
2Food and Drug Safety Fund..............................4,068
3Fund for the Advancement of Education..................14,680
4General Professions Dedicated Fund......................3,102
5General Revenue Fund...............................17,653,153
6Grade Crossing Protection Fund..........................1,483
7Grant Accountability and Transparency Fund...............594
8Hazardous Waste Fund.....................................633
9Health and Human Services Medicaid Trust Fund...........9,399
10Health Facility Plan Review Fund.......................3,521
11Healthcare Provider Relief Fund.......................230,920
12Healthy Smiles Fund......................................892
13Home Care Services Agency Licensure Fund...............3,582
14Hospital Licensure Fund................................1,946
15Hospital Provider Fund................................115,090
16ICJIA Violence Prevention Fund.........................2,023
17Illinois Affordable Housing Trust Fund..................7,306
18Illinois Clean Water Fund..............................1,177
19Illinois Health Facilities Planning Fund...............4,047
20Illinois School Asbestos Abatement Fund................1,150
21Illinois Standardbred Breeders Fund...................12,452
22Illinois State Fair Fund...............................29,588
23Illinois Thoroughbred Breeders Fund...................19,485
24Illinois Veterans' Rehabilitation Fund..................1,187
25Illinois Workers' Compensation Commission
26    Operations Fund...................................206,564

 

 

10100SB1805ham004- 110 -LRB101 08915 JWD 72460 a

1IMSA Income Fund........................................7,646
2Income Tax Refund Fund.................................55,081
3Lead Poisoning Screening, Prevention, and
4    Abatement Fund.....................................7,730
5Live and Learn Fund....................................21,306
6Lobbyist Registration Administration Fund...............1,088
7Local Government Distributive Fund.....................31,539
8Long-Term Care Monitor/Receiver Fund..................54,094
9Long-Term Care Provider Fund...........................20,649
10Mandatory Arbitration Fund.............................2,225
11Medical Interagency Program Fund........................1,948
12Medical Special Purposes Trust Fund....................2,073
13Mental Health Fund.....................................15,458
14Metabolic Screening and Treatment Fund................44,251
15Monitoring Device Driving Permit
16    Administration Fee Fund.............................1,082
17Motor Fuel Tax Fund....................................41,504
18Motor Vehicle License Plate Fund.......................14,732
19Motor Vehicle Theft Prevention and Insurance
20    Verification Trust Fund.......645
21Nursing Dedicated and Professional Fund.................3,690
22Open Space Lands Acquisition and Development Fund........943
23Partners for Conservation Fund.........................43,490
24Personal Property Tax
25    Replacement Fund..................................100,416
26Pesticide Control Fund.................................34,045

 

 

10100SB1805ham004- 111 -LRB101 08915 JWD 72460 a

1Plumbing Licensure and Program Fund....................4,005
2Professional Services Fund..............................3,806
3Public Health Laboratory Services Revolving Fund.......7,750
4Public Transportation Fund.............................31,285
5Renewable Energy Resources Trust Fund.................10,947
6Regional Transportation Authority Occupation and
7    Use Tax Replacement Fund..............................898
8Rental Housing Support Program Fund.......................503
9Road Fund.............................................215,480
10School Infrastructure Fund.............................15,933
11Secretary of State DUI Administration Fund..............1,980
12Secretary of State Identification Security and Theft
13    Prevention Fund....................................12,530
14Secretary of State Special License Plate Fund...........3,274
15Secretary of State Special Services Fund...............18,638
16Securities Audit and Enforcement Fund...................7,900
17Solid Waste Management Fund..............................959
18Special Education Medicaid Matching Fund................7,016
19State and Local Sales Tax Reform Fund...................2,022
20State Construction Account Fund........................33,539
21State Gaming Fund......................................83,992
22State Garage Revolving Fund.............................5,770
23State Lottery Fund....................................487,256
24State Pensions Fund...................................500,000
25State Treasurer's Bank Services Trust Fund...............625
26Supreme Court Special Purposes Fund....................3,879

 

 

10100SB1805ham004- 112 -LRB101 08915 JWD 72460 a

1Tattoo and Body Piercing Establishment
2    Registration Fund....................................706
3Tax Compliance and Administration Fund..................1,490
4Tobacco Settlement Recovery Fund.......................34,105
5Trauma Center Fund....................................10,783
6Underground Storage Tank Fund..........................2,737
7University of Illinois Hospital Services Fund...........4,602
8The Vehicle Inspection Fund.............................4,243
9Weights and Measures Fund..............................27,517
10    Notwithstanding any provision of the law to the contrary,
11the General Assembly hereby authorizes the use of such funds
12for the purposes set forth in this Section.
13    These provisions do not apply to funds classified by the
14Comptroller as federal trust funds or State trust funds. The
15Audit Expense Fund may receive transfers from those trust funds
16only as directed herein, except where prohibited by the terms
17of the trust fund agreement. The Auditor General shall notify
18the trustees of those funds of the estimated cost of the audit
19to be incurred under the Illinois State Auditing Act for the
20fund. The trustees of those funds shall direct the State
21Comptroller and Treasurer to transfer the estimated amount to
22the Audit Expense Fund.
23    The Auditor General may bill entities that are not subject
24to the above transfer provisions, including private entities,
25related organizations and entities whose funds are
26locally-held, for the cost of audits, studies, and

 

 

10100SB1805ham004- 113 -LRB101 08915 JWD 72460 a

1investigations incurred on their behalf. Any revenues received
2under this provision shall be deposited into the Audit Expense
3Fund.
4    In the event that moneys on deposit in any fund are
5unavailable, by reason of deficiency or any other reason
6preventing their lawful transfer, the State Comptroller shall
7order transferred and the State Treasurer shall transfer the
8amount deficient or otherwise unavailable from the General
9Revenue Fund for deposit into the Audit Expense Fund.
10    On or before December 1, 1992, and each December 1
11thereafter, the Auditor General shall notify the Governor's
12Office of Management and Budget (formerly Bureau of the Budget)
13of the amount estimated to be necessary to pay for audits,
14studies, and investigations in accordance with the Illinois
15State Auditing Act during the next succeeding fiscal year for
16each State fund for which a transfer or reimbursement is
17anticipated.
18    Beginning with fiscal year 1994 and during each fiscal year
19thereafter, the Auditor General may direct the State
20Comptroller and Treasurer to transfer moneys from funds
21authorized by the General Assembly for that fund. In the event
22funds, including federal and State trust funds but excluding
23the General Revenue Fund, are transferred, during fiscal year
241994 and during each fiscal year thereafter, in excess of the
25amount to pay actual costs attributable to audits, studies, and
26investigations as permitted or required by the Illinois State

 

 

10100SB1805ham004- 114 -LRB101 08915 JWD 72460 a

1Auditing Act or specific action of the General Assembly, the
2Auditor General shall, on September 30, or as soon thereafter
3as is practicable, direct the State Comptroller and Treasurer
4to transfer the excess amount back to the fund from which it
5was originally transferred.
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7101-10, eff. 6-5-19.)
 
8    Section 5-10. The Gifts and Grants to Government Act is
9amended by adding Section 5 as follows:
 
10    (30 ILCS 110/5 new)
11    Sec. 5. Lieutenant Governor's Grant Fund; additional
12purposes. In addition to any other deposits authorized by law,
13the Lieutenant Governor's Grant Fund may accept funds from any
14source, public or private, to be used for the purposes of such
15funds including administrative costs of the Lieutenant
16Governor's Office.
 
17    Section 5-15. The State Revenue Sharing Act is amended by
18changing Section 12 as follows:
 
19    (30 ILCS 115/12)  (from Ch. 85, par. 616)
20    Sec. 12. Personal Property Tax Replacement Fund. There is
21hereby created the Personal Property Tax Replacement Fund, a
22special fund in the State Treasury into which shall be paid all

 

 

10100SB1805ham004- 115 -LRB101 08915 JWD 72460 a

1revenue realized:
2        (a) all amounts realized from the additional personal
3    property tax replacement income tax imposed by subsections
4    (c) and (d) of Section 201 of the Illinois Income Tax Act,
5    except for those amounts deposited into the Income Tax
6    Refund Fund pursuant to subsection (c) of Section 901 of
7    the Illinois Income Tax Act; and
8        (b) all amounts realized from the additional personal
9    property replacement invested capital taxes imposed by
10    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
11    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
12    Revenue Act, and Section 3 of the Water Company Invested
13    Capital Tax Act, and amounts payable to the Department of
14    Revenue under the Telecommunications Infrastructure
15    Maintenance Fee Act.
16    As soon as may be after the end of each month, the
17Department of Revenue shall certify to the Treasurer and the
18Comptroller the amount of all refunds paid out of the General
19Revenue Fund through the preceding month on account of
20overpayment of liability on taxes paid into the Personal
21Property Tax Replacement Fund. Upon receipt of such
22certification, the Treasurer and the Comptroller shall
23transfer the amount so certified from the Personal Property Tax
24Replacement Fund into the General Revenue Fund.
25    The payments of revenue into the Personal Property Tax
26Replacement Fund shall be used exclusively for distribution to

 

 

10100SB1805ham004- 116 -LRB101 08915 JWD 72460 a

1taxing districts, regional offices and officials, and local
2officials as provided in this Section and in the School Code,
3payment of the ordinary and contingent expenses of the Property
4Tax Appeal Board, payment of the expenses of the Department of
5Revenue incurred in administering the collection and
6distribution of monies paid into the Personal Property Tax
7Replacement Fund and transfers due to refunds to taxpayers for
8overpayment of liability for taxes paid into the Personal
9Property Tax Replacement Fund.
10    In addition, moneys in the Personal Property Tax
11Replacement Fund may be used to pay any of the following: (i)
12salary, stipends, and additional compensation as provided by
13law for chief election clerks, county clerks, and county
14recorders; (ii) costs associated with regional offices of
15education and educational service centers; (iii)
16reimbursements payable by the State Board of Elections under
17Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
18Election Code; (iv) expenses of the Illinois Educational Labor
19Relations Board; and (v) salary, personal services, and
20additional compensation as provided by law for court reporters
21under the Court Reporters Act.
22    As soon as may be after June 26, 1980 (the effective date
23of Public Act 81-1255) this amendatory Act of 1980, the
24Department of Revenue shall certify to the Treasurer the amount
25of net replacement revenue paid into the General Revenue Fund
26prior to that effective date from the additional tax imposed by

 

 

10100SB1805ham004- 117 -LRB101 08915 JWD 72460 a

1Section 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas
2Revenue Tax Act; Section 2a.1 of the Public Utilities Revenue
3Act; Section 3 of the Water Company Invested Capital Tax Act;
4amounts collected by the Department of Revenue under the
5Telecommunications Infrastructure Maintenance Fee Act; and the
6additional personal property tax replacement income tax
7imposed by the Illinois Income Tax Act, as amended by Public
8Act 81-1st Special Session-1. Net replacement revenue shall be
9defined as the total amount paid into and remaining in the
10General Revenue Fund as a result of those Acts minus the amount
11outstanding and obligated from the General Revenue Fund in
12state vouchers or warrants prior to June 26, 1980 (the
13effective date of Public Act 81-1255) this amendatory Act of
141980 as refunds to taxpayers for overpayment of liability under
15those Acts.
16    All interest earned by monies accumulated in the Personal
17Property Tax Replacement Fund shall be deposited in such Fund.
18All amounts allocated pursuant to this Section are appropriated
19on a continuing basis.
20    Prior to December 31, 1980, as soon as may be after the end
21of each quarter beginning with the quarter ending December 31,
221979, and on and after December 31, 1980, as soon as may be
23after January 1, March 1, April 1, May 1, July 1, August 1,
24October 1 and December 1 of each year, the Department of
25Revenue shall allocate to each taxing district as defined in
26Section 1-150 of the Property Tax Code, in accordance with the

 

 

10100SB1805ham004- 118 -LRB101 08915 JWD 72460 a

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

 

 

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1shall immediately pay over to that municipality a proportionate
2share of the personal property replacement funds which such
3township receives.
4    Any municipality or township, other than a municipality
5with a population in excess of 500,000, which receives an
6allocation based in whole or in part on personal property taxes
7which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
8Illinois Local Library Act and which was previously required to
9be paid over to a public library shall immediately pay over to
10that library a proportionate share of the personal property tax
11replacement funds which such municipality or township
12receives; provided that if such a public library has converted
13to a library organized under The Illinois Public Library
14District Act, regardless of whether such conversion has
15occurred on, after or before January 1, 1988, such
16proportionate share shall be immediately paid over to the
17library district which maintains and operates the library.
18However, any library that has converted prior to January 1,
191988, and which hitherto has not received the personal property
20tax replacement funds, shall receive such funds commencing on
21January 1, 1988.
22    Any township which receives an allocation based in whole or
23in part on personal property taxes which it levied pursuant to
24Section 1c of the Public Graveyards Act and which taxes were
25previously required to be paid over to or used for such public
26cemetery or cemeteries shall immediately pay over to or use for

 

 

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1such public cemetery or cemeteries a proportionate share of the
2personal property tax replacement funds which the township
3receives.
4    Any taxing district which receives an allocation based in
5whole or in part upon personal property taxes which it levied
6for another governmental body or school district in Cook County
7in 1976 or for another governmental body or school district in
8the remainder of the State in 1977 shall immediately pay over
9to that governmental body or school district the amount of
10personal property replacement funds which such governmental
11body or school district would receive directly under the
12provisions of paragraph (2) of this Section, had it levied its
13own taxes.
14        (1) The portion of the Personal Property Tax
15    Replacement Fund required to be distributed as of the time
16    allocation is required to be made shall be the amount
17    available in such Fund as of the time allocation is
18    required to be made.
19        The amount available for distribution shall be the
20    total amount in the fund at such time minus the necessary
21    administrative and other authorized expenses as limited by
22    the appropriation and the amount determined by: (a) $2.8
23    million for fiscal year 1981; (b) for fiscal year 1982,
24    .54% of the funds distributed from the fund during the
25    preceding fiscal year; (c) for fiscal year 1983 through
26    fiscal year 1988, .54% of the funds distributed from the

 

 

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1    fund during the preceding fiscal year less .02% of such
2    fund for fiscal year 1983 and less .02% of such funds for
3    each fiscal year thereafter; (d) for fiscal year 1989
4    through fiscal year 2011 no more than 105% of the actual
5    administrative expenses of the prior fiscal year; (e) for
6    fiscal year 2012 and beyond, a sufficient amount to pay (i)
7    stipends, additional compensation, salary reimbursements,
8    and other amounts directed to be paid out of this Fund for
9    local officials as authorized or required by statute and
10    (ii) the ordinary and contingent expenses of the Property
11    Tax Appeal Board and the expenses of the Department of
12    Revenue incurred in administering the collection and
13    distribution of moneys paid into the Fund; (f) for fiscal
14    years 2012 and 2013 only, a sufficient amount to pay
15    stipends, additional compensation, salary reimbursements,
16    and other amounts directed to be paid out of this Fund for
17    regional offices and officials as authorized or required by
18    statute; or (g) for fiscal years 2018 through 2021 2020
19    only, a sufficient amount to pay amounts directed to be
20    paid out of this Fund for public community college base
21    operating grants and local health protection grants to
22    certified local health departments as authorized or
23    required by appropriation or statute. Such portion of the
24    fund shall be determined after the transfer into the
25    General Revenue Fund due to refunds, if any, paid from the
26    General Revenue Fund during the preceding quarter. If at

 

 

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

 

 

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1completeness the personal property tax collections for each
2taxing district outside Cook County for the 1977 tax year.
3    The Personal Property Replacement Ratio of each Cook County
4taxing district shall be the ratio which the Tax Base of that
5taxing district bears to the Cook County Tax Base. The Tax Base
6of each Cook County taxing district is the personal property
7tax collections for that taxing district for the 1976 tax year.
8The Cook County Tax Base is the personal property tax
9collections for all taxing districts in Cook County for the
101976 tax year. The Department of Revenue shall have authority
11to review for accuracy and completeness the personal property
12tax collections for each taxing district within Cook County for
13the 1976 tax year.
14    For all purposes of this Section 12, amounts paid to a
15taxing district for such tax years as may be applicable by a
16foreign corporation under the provisions of Section 7-202 of
17the Public Utilities Act, as amended, shall be deemed to be
18personal property taxes collected by such taxing district for
19such tax years as may be applicable. The Director shall
20determine from the Illinois Commerce Commission, for any tax
21year as may be applicable, the amounts so paid by any such
22foreign corporation to any and all taxing districts. The
23Illinois Commerce Commission shall furnish such information to
24the Director. For all purposes of this Section 12, the Director
25shall deem such amounts to be collected personal property taxes
26of each such taxing district for the applicable tax year or

 

 

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1years.
2    Taxing districts located both in Cook County and in one or
3more other counties shall receive both a Cook County allocation
4and a Downstate allocation determined in the same way as all
5other taxing districts.
6    If any taxing district in existence on July 1, 1979 ceases
7to exist, or discontinues its operations, its Tax Base shall
8thereafter be deemed to be zero. If the powers, duties and
9obligations of the discontinued taxing district are assumed by
10another taxing district, the Tax Base of the discontinued
11taxing district shall be added to the Tax Base of the taxing
12district assuming such powers, duties and obligations.
13    If two or more taxing districts in existence on July 1,
141979, or a successor or successors thereto shall consolidate
15into one taxing district, the Tax Base of such consolidated
16taxing district shall be the sum of the Tax Bases of each of
17the taxing districts which have consolidated.
18    If a single taxing district in existence on July 1, 1979,
19or a successor or successors thereto shall be divided into two
20or more separate taxing districts, the tax base of the taxing
21district so divided shall be allocated to each of the resulting
22taxing districts in proportion to the then current equalized
23assessed value of each resulting taxing district.
24    If a portion of the territory of a taxing district is
25disconnected and annexed to another taxing district of the same
26type, the Tax Base of the taxing district from which

 

 

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1disconnection was made shall be reduced in proportion to the
2then current equalized assessed value of the disconnected
3territory as compared with the then current equalized assessed
4value within the entire territory of the taxing district prior
5to disconnection, and the amount of such reduction shall be
6added to the Tax Base of the taxing district to which
7annexation is made.
8    If a community college district is created after July 1,
91979, beginning on January 1, 1996 (the effective date of
10Public Act 89-327) this amendatory Act of 1995, its Tax Base
11shall be 3.5% of the sum of the personal property tax collected
12for the 1977 tax year within the territorial jurisdiction of
13the district.
14    The amounts allocated and paid to taxing districts pursuant
15to the provisions of Public Act 81-1st Special Session-1 this
16amendatory Act of 1979 shall be deemed to be substitute
17revenues for the revenues derived from taxes imposed on
18personal property pursuant to the provisions of the "Revenue
19Act of 1939" or "An Act for the assessment and taxation of
20private car line companies", approved July 22, 1943, as
21amended, or Section 414 of the Illinois Insurance Code, prior
22to the abolition of such taxes and shall be used for the same
23purposes as the revenues derived from ad valorem taxes on real
24estate.
25    Monies received by any taxing districts from the Personal
26Property Tax Replacement Fund shall be first applied toward

 

 

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1payment of the proportionate amount of debt service which was
2previously levied and collected from extensions against
3personal property on bonds outstanding as of December 31, 1978
4and next applied toward payment of the proportionate share of
5the pension or retirement obligations of the taxing district
6which were previously levied and collected from extensions
7against personal property. For each such outstanding bond
8issue, the County Clerk shall determine the percentage of the
9debt service which was collected from extensions against real
10estate in the taxing district for 1978 taxes payable in 1979,
11as related to the total amount of such levies and collections
12from extensions against both real and personal property. For
131979 and subsequent years' taxes, the County Clerk shall levy
14and extend taxes against the real estate of each taxing
15district which will yield the said percentage or percentages of
16the debt service on such outstanding bonds. The balance of the
17amount necessary to fully pay such debt service shall
18constitute a first and prior lien upon the monies received by
19each such taxing district through the Personal Property Tax
20Replacement Fund and shall be first applied or set aside for
21such purpose. In counties having fewer than 3,000,000
22inhabitants, the amendments to this paragraph as made by Public
23Act 81-1255 this amendatory Act of 1980 shall be first
24applicable to 1980 taxes to be collected in 1981.
25(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26101-10, eff. 6-5-19.)
 

 

 

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1    Section 5-20. The Agricultural Fair Act is amended by
2changing Section 16 as follows:
 
3    (30 ILCS 120/16)  (from Ch. 85, par. 666)
4    Sec. 16. Agricultural education. Agricultural Education
5Section Fairs, which shall not be located in more than 25
6sections, shall be organized and conducted under the
7supervision of the Department. The Department shall designate
8the sections of the State for Agricultural Education Fairs.
9These fairs shall participate in an appropriation at a rate
10designated by the Bureau that is in compliance with the current
11year's appropriation for each section holding an Agricultural
12Education Section Fair or Fairs during the current year.
13    Such monies are to be paid as premiums awarded to
14agricultural education students exhibiting livestock or
15agricultural products at the fair or fairs in the section in
16which the student resides. No premium shall be duplicated for
17any particular exhibition of livestock or agricultural
18products in the fair or fairs held in any one section.
19    Within 30 days after the close of the fair, a section fair
20manager as designated by the Department shall certify to the
21Department under oath on forms furnished by the Department a
22detailed report of premium awards showing all premiums awarded
23to agricultural education students at that fair. Warrants shall
24be issued by the State Comptroller payable to the agricultural

 

 

10100SB1805ham004- 128 -LRB101 08915 JWD 72460 a

1education teacher or teachers on vouchers certified by the
2Department.
3    If after all approved claims are paid there remains any
4amount of the appropriation, the remaining portion shall be
5distributed equally among the participating agricultural
6education section fairs to be expended for the purposes set
7forth in this Section. A fiscal accounting of the expenditure
8of funds distributed under this paragraph shall be filed with
9the Department by each participating fair not later than one
10year after the date of its receipt of such funds.
11    For State fiscal year 2020 only, any section unable to hold
12an Agricultural Education Section Fair or Fairs shall receive
13all funds appropriated, at the rate designated by the Bureau of
14County Fairs, for the purpose of issuing premiums awarded to
15agricultural education students. Warrants shall be issued by
16the State Comptroller payable to the agricultural education
17teacher or teachers on vouchers certified by the Department.
18(Source: P.A. 94-261, eff. 1-1-06.)
 
19    Section 5-25. The Public Use Trust Act is amended by
20changing Section 2 as follows:
 
21    (30 ILCS 160/2)  (from Ch. 127, par. 4002)
22    Sec. 2. (a) The Department of Agriculture, and the
23Department of Natural Resources, and the Abraham Lincoln
24Presidential Library and Museum have the power to enter into a

 

 

10100SB1805ham004- 129 -LRB101 08915 JWD 72460 a

1trust agreement with a person or group of persons under which
2the State agency may receive or collect money or other property
3from the person or group of persons and may expend such money
4or property solely for a public purpose within the powers and
5duties of that State agency and stated in the trust agreement.
6The State agency shall be the trustee under any such trust
7agreement.
8    (b) Money or property received under a trust agreement
9shall not be deposited in the State treasury and is not subject
10to appropriation by the General Assembly, but shall be held and
11invested by the trustee separate and apart from the State
12treasury. The trustee shall invest money or property received
13under a trust agreement as provided for trustees under the
14Trusts and Trustees Act or as otherwise provided in the trust
15agreement.
16    (c) The trustee shall maintain detailed records of all
17receipts and disbursements in the same manner as required for
18trustees under the Trusts and Trustees Act. The trustee shall
19provide an annual accounting of all receipts, disbursements,
20and inventory to all donors to the trust and the Auditor
21General. The annual accounting shall be made available to any
22member of the public upon request.
23(Source: P.A. 100-695, eff. 8-3-18.).
 
24    Section 5-30. The Illinois Coal Technology Development
25Assistance Act is amended by changing Section 3 as follows:
 

 

 

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1    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
2    Sec. 3. Transfers to Coal Technology Development
3Assistance Fund.
4    (a) As soon as may be practicable after the first day of
5each month, the Department of Revenue shall certify to the
6Treasurer an amount equal to 1/64 of the revenue realized from
7the tax imposed by the Electricity Excise Tax Law, Section 2 of
8the Public Utilities Revenue Act, Section 2 of the Messages Tax
9Act, and Section 2 of the Gas Revenue Tax Act, during the
10preceding month. Upon receipt of the certification, the
11Treasurer shall transfer the amount shown on such certification
12from the General Revenue Fund to the Coal Technology
13Development Assistance Fund, which is hereby created as a
14special fund in the State treasury, except that no transfer
15shall be made in any month in which the Fund has reached the
16following balance:
17        (1) (Blank).
18        (2) (Blank).
19        (3) (Blank).
20        (4) (Blank).
21        (5) (Blank).
22        (6) Expect as otherwise provided in subsection (b),
23    during fiscal year 2006 and each fiscal year thereafter, an
24    amount equal to the sum of $10,000,000 plus additional
25    moneys deposited into the Coal Technology Development

 

 

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1    Assistance Fund from the Renewable Energy Resources and
2    Coal Technology Development Assistance Charge under
3    Section 6.5 of the Renewable Energy, Energy Efficiency, and
4    Coal Resources Development Law of 1997.
5    (b) During fiscal years 2019 through 2021 and 2020 only,
6the Treasurer shall make no transfers from the General Revenue
7Fund to the Coal Technology Development Assistance Fund.
8(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
 
9    Section 5-35. The Downstate Public Transportation Act is
10amended by changing Section 2-3 as follows:
 
11    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
12    Sec. 2-3. (a) As soon as possible after the first day of
13each month, beginning July 1, 1984, upon certification of the
14Department of Revenue, the Comptroller shall order
15transferred, and the Treasurer shall transfer, from the General
16Revenue Fund to a special fund in the State Treasury which is
17hereby created, to be known as the Downstate Public
18Transportation Fund, an amount equal to 2/32 (beginning July 1,
192005, 3/32) of the net revenue realized from the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
21Act, and the Service Use Tax Act from persons incurring
22municipal or county retailers' or service occupation tax
23liability for the benefit of any municipality or county located
24wholly within the boundaries of each participant, other than

 

 

10100SB1805ham004- 132 -LRB101 08915 JWD 72460 a

1any Metro-East Transit District participant certified pursuant
2to subsection (c) of this Section during the preceding month,
3except that the Department shall pay into the Downstate Public
4Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
5of the net revenue realized under the State tax Acts named
6above within any municipality or county located wholly within
7the boundaries of each participant, other than any Metro-East
8participant, for tax periods beginning on or after January 1,
91990. Net revenue realized for a month shall be the revenue
10collected by the State pursuant to such Acts during the
11previous month from persons incurring municipal or county
12retailers' or service occupation tax liability for the benefit
13of any municipality or county located wholly within the
14boundaries of a participant, less the amount paid out during
15that same month as refunds or credit memoranda to taxpayers for
16overpayment of liability under such Acts for the benefit of any
17municipality or county located wholly within the boundaries of
18a participant.
19    Notwithstanding any provision of law to the contrary,
20beginning on July 6, 2017 (the effective date of Public Act
21100-23), those amounts required under this subsection (a) to be
22transferred by the Treasurer into the Downstate Public
23Transportation Fund from the General Revenue Fund shall be
24directly deposited into the Downstate Public Transportation
25Fund as the revenues are realized from the taxes indicated.
26    (b) As soon as possible after the first day of each month,

 

 

10100SB1805ham004- 133 -LRB101 08915 JWD 72460 a

1beginning July 1, 1989, upon certification of the Department of
2Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, from the General Revenue Fund to a
4special fund in the State Treasury which is hereby created, to
5be known as the Metro-East Public Transportation Fund, an
6amount equal to 2/32 of the net revenue realized, as above,
7from within the boundaries of Madison, Monroe, and St. Clair
8Counties, except that the Department shall pay into the
9Metro-East Public Transportation Fund 2/32 of 80% of the net
10revenue realized under the State tax Acts specified in
11subsection (a) of this Section within the boundaries of
12Madison, Monroe and St. Clair Counties for tax periods
13beginning on or after January 1, 1990. A local match equivalent
14to an amount which could be raised by a tax levy at the rate of
15.05% on the assessed value of property within the boundaries of
16Madison County is required annually to cause a total of 2/32 of
17the net revenue to be deposited in the Metro-East Public
18Transportation Fund. Failure to raise the required local match
19annually shall result in only 1/32 being deposited into the
20Metro-East Public Transportation Fund after July 1, 1989, or
211/32 of 80% of the net revenue realized for tax periods
22beginning on or after January 1, 1990.
23    (b-5) As soon as possible after the first day of each
24month, beginning July 1, 2005, upon certification of the
25Department of Revenue, the Comptroller shall order
26transferred, and the Treasurer shall transfer, from the General

 

 

10100SB1805ham004- 134 -LRB101 08915 JWD 72460 a

1Revenue Fund to the Downstate Public Transportation Fund, an
2amount equal to 3/32 of 80% of the net revenue realized from
3within the boundaries of Monroe and St. Clair Counties under
4the State Tax Acts specified in subsection (a) of this Section
5and provided further that, beginning July 1, 2005, the
6provisions of subsection (b) shall no longer apply with respect
7to such tax receipts from Monroe and St. Clair Counties.
8    Notwithstanding any provision of law to the contrary,
9beginning on July 6, 2017 (the effective date of Public Act
10100-23), those amounts required under this subsection (b-5) to
11be transferred by the Treasurer into the Downstate Public
12Transportation Fund from the General Revenue Fund shall be
13directly deposited into the Downstate Public Transportation
14Fund as the revenues are realized from the taxes indicated.
15    (b-6) As soon as possible after the first day of each
16month, beginning July 1, 2008, upon certification by the
17Department of Revenue, the Comptroller shall order transferred
18and the Treasurer shall transfer, from the General Revenue Fund
19to the Downstate Public Transportation Fund, an amount equal to
203/32 of 80% of the net revenue realized from within the
21boundaries of Madison County under the State Tax Acts specified
22in subsection (a) of this Section and provided further that,
23beginning July 1, 2008, the provisions of subsection (b) shall
24no longer apply with respect to such tax receipts from Madison
25County.
26    Notwithstanding any provision of law to the contrary,

 

 

10100SB1805ham004- 135 -LRB101 08915 JWD 72460 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23), those amounts required under this subsection (b-6) to
3be transferred by the Treasurer into the Downstate Public
4Transportation Fund from the General Revenue Fund shall be
5directly deposited into the Downstate Public Transportation
6Fund as the revenues are realized from the taxes indicated.
7    (b-7) Beginning July 1, 2018, notwithstanding the other
8provisions of this Section, instead of the Comptroller making
9monthly transfers from the General Revenue Fund to the
10Downstate Public Transportation Fund, the Department of
11Revenue shall deposit the designated fraction of the net
12revenue realized from collections under the Retailers'
13Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
14Act, and the Service Use Tax Act directly into the Downstate
15Public Transportation Fund.
16    (c) The Department shall certify to the Department of
17Revenue the eligible participants under this Article and the
18territorial boundaries of such participants for the purposes of
19the Department of Revenue in subsections (a) and (b) of this
20Section.
21    (d) For the purposes of this Article, beginning in fiscal
22year 2009 the General Assembly shall appropriate an amount from
23the Downstate Public Transportation Fund equal to the sum total
24of funds projected to be paid to the participants pursuant to
25Section 2-7. If the General Assembly fails to make
26appropriations sufficient to cover the amounts projected to be

 

 

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1paid pursuant to Section 2-7, this Act shall constitute an
2irrevocable and continuing appropriation from the Downstate
3Public Transportation Fund of all amounts necessary for those
4purposes.
5    (e) (Blank).
6    (f) (Blank).
7    (g) (Blank).
8    (h) For State fiscal year 2020 only, notwithstanding any
9provision of law to the contrary, the total amount of revenue
10and deposits under this Section attributable to revenues
11realized during State fiscal year 2020 shall be reduced by 5%.
12    (i) For State fiscal year 2021 only, notwithstanding any
13provision of law to the contrary, the total amount of revenue
14and deposits under this Section attributable to revenues
15realized during State fiscal year 2021 shall be reduced by 5%.
16(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
17100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
186-5-19.)
 
19    Section 5-40. The Public Library Construction Act is
20amended by changing Section 15-10 as follows:
 
21    (30 ILCS 767/15-10)
22    Sec. 15-10. Grant awards. The Secretary of State is
23authorized to make grants to public libraries for public
24library construction projects with funds appropriated for that

 

 

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1purpose from the Build Illinois Bond Fund or the Capital
2Development Fund.
3(Source: P.A. 96-37, eff. 7-13-09.)
 
4
ARTICLE 10. REVENUES

 
5    Section 10-5. The Illinois Income Tax Act is amended by
6changing Section 901 as follows:
 
7    (35 ILCS 5/901)
8    (Text of Section before amendment by P.A. 101-8)
9    Sec. 901. Collection authority.
10    (a) In general. The Department shall collect the taxes
11imposed by this Act. The Department shall collect certified
12past due child support amounts under Section 2505-650 of the
13Department of Revenue Law of the Civil Administrative Code of
14Illinois. Except as provided in subsections (b), (c), (e), (f),
15(g), and (h) of this Section, money collected pursuant to
16subsections (a) and (b) of Section 201 of this Act shall be
17paid into the General Revenue Fund in the State treasury; money
18collected pursuant to subsections (c) and (d) of Section 201 of
19this Act shall be paid into the Personal Property Tax
20Replacement Fund, a special fund in the State Treasury; and
21money collected under Section 2505-650 of the Department of
22Revenue Law of the Civil Administrative Code of Illinois shall
23be paid into the Child Support Enforcement Trust Fund, a

 

 

10100SB1805ham004- 138 -LRB101 08915 JWD 72460 a

1special fund outside the State Treasury, or to the State
2Disbursement Unit established under Section 10-26 of the
3Illinois Public Aid Code, as directed by the Department of
4Healthcare and Family Services.
5    (b) Local Government Distributive Fund. Beginning August
61, 2017, the Treasurer shall transfer each month from the
7General Revenue Fund to the Local Government Distributive Fund
8an amount equal to the sum of (i) 6.06% (10% of the ratio of the
93% individual income tax rate prior to 2011 to the 4.95%
10individual income tax rate after July 1, 2017) of the net
11revenue realized from the tax imposed by subsections (a) and
12(b) of Section 201 of this Act upon individuals, trusts, and
13estates during the preceding month and (ii) 6.85% (10% of the
14ratio of the 4.8% corporate income tax rate prior to 2011 to
15the 7% corporate income tax rate after July 1, 2017) of the net
16revenue realized from the tax imposed by subsections (a) and
17(b) of Section 201 of this Act upon corporations during the
18preceding month. Net revenue realized for a month shall be
19defined as the revenue from the tax imposed by subsections (a)
20and (b) of Section 201 of this Act which is deposited in the
21General Revenue Fund, the Education Assistance Fund, the Income
22Tax Surcharge Local Government Distributive Fund, the Fund for
23the Advancement of Education, and the Commitment to Human
24Services Fund during the month minus the amount paid out of the
25General Revenue Fund in State warrants during that same month
26as refunds to taxpayers for overpayment of liability under the

 

 

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1tax imposed by subsections (a) and (b) of Section 201 of this
2Act.
3    Notwithstanding any provision of law to the contrary,
4beginning on July 6, 2017 (the effective date of Public Act
5100-23), those amounts required under this subsection (b) to be
6transferred by the Treasurer into the Local Government
7Distributive Fund from the General Revenue Fund shall be
8directly deposited into the Local Government Distributive Fund
9as the revenue is realized from the tax imposed by subsections
10(a) and (b) of Section 201 of this Act.
11    For State fiscal year 2020 only, notwithstanding any
12provision of law to the contrary, the total amount of revenue
13and deposits under this Section attributable to revenues
14realized during State fiscal year 2020 shall be reduced by 5%.
15    (c) Deposits Into Income Tax Refund Fund.
16        (1) Beginning on January 1, 1989 and thereafter, the
17    Department shall deposit a percentage of the amounts
18    collected pursuant to subsections (a) and (b)(1), (2), and
19    (3) of Section 201 of this Act into a fund in the State
20    treasury known as the Income Tax Refund Fund. Beginning
21    with State fiscal year 1990 and for each fiscal year
22    thereafter, the percentage deposited into the Income Tax
23    Refund Fund during a fiscal year shall be the Annual
24    Percentage. For fiscal year 2011, the Annual Percentage
25    shall be 8.75%. For fiscal year 2012, the Annual Percentage
26    shall be 8.75%. For fiscal year 2013, the Annual Percentage

 

 

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1    shall be 9.75%. For fiscal year 2014, the Annual Percentage
2    shall be 9.5%. For fiscal year 2015, the Annual Percentage
3    shall be 10%. For fiscal year 2018, the Annual Percentage
4    shall be 9.8%. For fiscal year 2019, the Annual Percentage
5    shall be 9.7%. For fiscal year 2020, the Annual Percentage
6    shall be 9.5%. For fiscal year 2021, the Annual Percentage
7    shall be 9%. For all other fiscal years, the Annual
8    Percentage shall be calculated as a fraction, the numerator
9    of which shall be the amount of refunds approved for
10    payment by the Department during the preceding fiscal year
11    as a result of overpayment of tax liability under
12    subsections (a) and (b)(1), (2), and (3) of Section 201 of
13    this Act plus the amount of such refunds remaining approved
14    but unpaid at the end of the preceding fiscal year, minus
15    the amounts transferred into the Income Tax Refund Fund
16    from the Tobacco Settlement Recovery Fund, and the
17    denominator of which shall be the amounts which will be
18    collected pursuant to subsections (a) and (b)(1), (2), and
19    (3) of Section 201 of this Act during the preceding fiscal
20    year; except that in State fiscal year 2002, the Annual
21    Percentage shall in no event exceed 7.6%. The Director of
22    Revenue shall certify the Annual Percentage to the
23    Comptroller on the last business day of the fiscal year
24    immediately preceding the fiscal year for which it is to be
25    effective.
26        (2) Beginning on January 1, 1989 and thereafter, the

 

 

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

 

 

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1    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
2    this Act during the preceding fiscal year; except that in
3    State fiscal year 2002, the Annual Percentage shall in no
4    event exceed 23%. The Director of Revenue shall certify the
5    Annual Percentage to the Comptroller on the last business
6    day of the fiscal year immediately preceding the fiscal
7    year for which it is to be effective.
8        (3) The Comptroller shall order transferred and the
9    Treasurer shall transfer from the Tobacco Settlement
10    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
11    in January, 2001, (ii) $35,000,000 in January, 2002, and
12    (iii) $35,000,000 in January, 2003.
13    (d) Expenditures from Income Tax Refund Fund.
14        (1) Beginning January 1, 1989, money in the Income Tax
15    Refund Fund shall be expended exclusively for the purpose
16    of paying refunds resulting from overpayment of tax
17    liability under Section 201 of this Act and for making
18    transfers pursuant to this subsection (d).
19        (2) The Director shall order payment of refunds
20    resulting from overpayment of tax liability under Section
21    201 of this Act from the Income Tax Refund Fund only to the
22    extent that amounts collected pursuant to Section 201 of
23    this Act and transfers pursuant to this subsection (d) and
24    item (3) of subsection (c) have been deposited and retained
25    in the Fund.
26        (3) As soon as possible after the end of each fiscal

 

 

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1    year, the Director shall order transferred and the State
2    Treasurer and State Comptroller shall transfer from the
3    Income Tax Refund Fund to the Personal Property Tax
4    Replacement Fund an amount, certified by the Director to
5    the Comptroller, equal to the excess of the amount
6    collected pursuant to subsections (c) and (d) of Section
7    201 of this Act deposited into the Income Tax Refund Fund
8    during the fiscal year over the amount of refunds resulting
9    from overpayment of tax liability under subsections (c) and
10    (d) of Section 201 of this Act paid from the Income Tax
11    Refund Fund during the fiscal year.
12        (4) As soon as possible after the end of each fiscal
13    year, the Director shall order transferred and the State
14    Treasurer and State Comptroller shall transfer from the
15    Personal Property Tax Replacement Fund to the Income Tax
16    Refund Fund an amount, certified by the Director to the
17    Comptroller, equal to the excess of 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 over
21    the amount collected pursuant to subsections (c) and (d) of
22    Section 201 of this Act deposited into the Income Tax
23    Refund Fund during the fiscal year.
24        (4.5) As soon as possible after the end of fiscal year
25    1999 and of each fiscal year thereafter, the Director shall
26    order transferred and the State Treasurer and State

 

 

10100SB1805ham004- 144 -LRB101 08915 JWD 72460 a

1    Comptroller shall transfer from the Income Tax Refund Fund
2    to the General Revenue Fund any surplus remaining in the
3    Income Tax Refund Fund as of the end of such fiscal year;
4    excluding for fiscal years 2000, 2001, and 2002 amounts
5    attributable to transfers under item (3) of subsection (c)
6    less refunds resulting from the earned income tax credit.
7        (5) This Act shall constitute an irrevocable and
8    continuing appropriation from the Income Tax Refund Fund
9    for the purpose of paying refunds upon the order of the
10    Director in accordance with the provisions of this Section.
11    (e) Deposits into the Education Assistance Fund and the
12Income Tax Surcharge Local Government Distributive Fund. On
13July 1, 1991, and thereafter, of the amounts collected pursuant
14to subsections (a) and (b) of Section 201 of this Act, minus
15deposits into the Income Tax Refund Fund, the Department shall
16deposit 7.3% into the Education Assistance Fund in the State
17Treasury. Beginning July 1, 1991, and continuing through
18January 31, 1993, of the amounts collected pursuant to
19subsections (a) and (b) of Section 201 of the Illinois Income
20Tax Act, minus deposits into the Income Tax Refund Fund, the
21Department shall deposit 3.0% into the Income Tax Surcharge
22Local Government Distributive Fund in the State Treasury.
23Beginning February 1, 1993 and continuing through June 30,
241993, of the amounts collected pursuant to subsections (a) and
25(b) of Section 201 of the Illinois Income Tax Act, minus
26deposits into the Income Tax Refund Fund, the Department shall

 

 

10100SB1805ham004- 145 -LRB101 08915 JWD 72460 a

1deposit 4.4% into the Income Tax Surcharge Local Government
2Distributive Fund in the State Treasury. Beginning July 1,
31993, and continuing through June 30, 1994, of the amounts
4collected under subsections (a) and (b) of Section 201 of this
5Act, minus deposits into the Income Tax Refund Fund, the
6Department shall deposit 1.475% into the Income Tax Surcharge
7Local Government Distributive Fund in the State Treasury.
8    (f) Deposits into the Fund for the Advancement of
9Education. Beginning February 1, 2015, the Department shall
10deposit the following portions of the revenue realized from the
11tax imposed upon individuals, trusts, and estates by
12subsections (a) and (b) of Section 201 of this Act, minus
13deposits into the Income Tax Refund Fund, into the Fund for the
14Advancement of Education:
15        (1) beginning February 1, 2015, and prior to February
16    1, 2025, 1/30; and
17        (2) beginning February 1, 2025, 1/26.
18    If the rate of tax imposed by subsection (a) and (b) of
19Section 201 is reduced pursuant to Section 201.5 of this Act,
20the Department shall not make the deposits required by this
21subsection (f) on or after the effective date of the reduction.
22    (g) Deposits into the Commitment to Human Services Fund.
23Beginning February 1, 2015, the Department shall deposit the
24following portions of the revenue realized from the tax imposed
25upon individuals, trusts, and estates by subsections (a) and
26(b) of Section 201 of this Act, minus deposits into the Income

 

 

10100SB1805ham004- 146 -LRB101 08915 JWD 72460 a

1Tax Refund Fund, into the Commitment to Human Services Fund:
2        (1) beginning February 1, 2015, and prior to February
3    1, 2025, 1/30; and
4        (2) beginning February 1, 2025, 1/26.
5    If the rate of tax imposed by subsection (a) and (b) of
6Section 201 is reduced pursuant to Section 201.5 of this Act,
7the Department shall not make the deposits required by this
8subsection (g) on or after the effective date of the reduction.
9    (h) Deposits into the Tax Compliance and Administration
10Fund. Beginning on the first day of the first calendar month to
11occur on or after August 26, 2014 (the effective date of Public
12Act 98-1098), each month the Department shall pay into the Tax
13Compliance and Administration Fund, to be used, subject to
14appropriation, to fund additional auditors and compliance
15personnel at the Department, an amount equal to 1/12 of 5% of
16the cash receipts collected during the preceding fiscal year by
17the Audit Bureau of the Department from the tax imposed by
18subsections (a), (b), (c), and (d) of Section 201 of this Act,
19net of deposits into the Income Tax Refund Fund made from those
20cash receipts.
21(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
22100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
238-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
24eff. 7-12-19.)
 
25    (Text of Section after amendment by P.A. 101-8)

 

 

10100SB1805ham004- 147 -LRB101 08915 JWD 72460 a

1    Sec. 901. Collection authority.
2    (a) In general. The Department shall collect the taxes
3imposed by this Act. The Department shall collect certified
4past due child support amounts under Section 2505-650 of the
5Department of Revenue Law of the Civil Administrative Code of
6Illinois. Except as provided in subsections (b), (c), (e), (f),
7(g), and (h) of this Section, money collected pursuant to
8subsections (a) and (b) of Section 201 of this Act shall be
9paid into the General Revenue Fund in the State treasury; money
10collected pursuant to subsections (c) and (d) of Section 201 of
11this Act shall be paid into the Personal Property Tax
12Replacement Fund, a special fund in the State Treasury; and
13money collected under Section 2505-650 of the Department of
14Revenue Law of the Civil Administrative Code of Illinois shall
15be paid into the Child Support Enforcement Trust Fund, a
16special fund outside the State Treasury, or to the State
17Disbursement Unit established under Section 10-26 of the
18Illinois Public Aid Code, as directed by the Department of
19Healthcare and Family Services.
20    (b) Local Government Distributive Fund. Beginning August
211, 2017 and continuing through January 31, 2021, the Treasurer
22shall transfer each month from the General Revenue Fund to the
23Local Government Distributive Fund an amount equal to the sum
24of (i) 6.06% (10% of the ratio of the 3% individual income tax
25rate prior to 2011 to the 4.95% individual income tax rate
26after July 1, 2017) of the net revenue realized from the tax

 

 

10100SB1805ham004- 148 -LRB101 08915 JWD 72460 a

1imposed by subsections (a) and (b) of Section 201 of this Act
2upon individuals, trusts, and estates during the preceding
3month and (ii) 6.85% (10% of the ratio of the 4.8% corporate
4income tax rate prior to 2011 to the 7% corporate income tax
5rate after July 1, 2017) of the net revenue realized from the
6tax imposed by subsections (a) and (b) of Section 201 of this
7Act upon corporations during the preceding month. Beginning
8February 1, 2021, the Treasurer shall transfer each month from
9the General Revenue Fund to the Local Government Distributive
10Fund an amount equal to the sum of (i) 5.32% of the net revenue
11realized from the tax imposed by subsections (a) and (b) of
12Section 201 of this Act upon individuals, trusts, and estates
13during the preceding month and (ii) 6.16% of the net revenue
14realized from the tax imposed by subsections (a) and (b) of
15Section 201 of this Act upon corporations during the preceding
16month. Net revenue realized for a month shall be defined as the
17revenue from the tax imposed by subsections (a) and (b) of
18Section 201 of this Act which is deposited in the General
19Revenue Fund, the Education Assistance Fund, the Income Tax
20Surcharge Local Government Distributive Fund, the Fund for the
21Advancement of Education, and the Commitment to Human Services
22Fund during the month minus the amount paid out of the General
23Revenue Fund in State warrants during that same month as
24refunds to taxpayers for overpayment of liability under the tax
25imposed by subsections (a) and (b) of Section 201 of this Act.
26    Notwithstanding any provision of law to the contrary,

 

 

10100SB1805ham004- 149 -LRB101 08915 JWD 72460 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23), those amounts required under this subsection (b) to be
3transferred by the Treasurer into the Local Government
4Distributive Fund from the General Revenue Fund shall be
5directly deposited into the Local Government Distributive Fund
6as the revenue is realized from the tax imposed by subsections
7(a) and (b) of Section 201 of this Act.
8    For State fiscal year 2020 only, notwithstanding any
9provision of law to the contrary, the total amount of revenue
10and deposits under this Section attributable to revenues
11realized during State fiscal year 2020 shall be reduced by 5%.
12    (c) Deposits Into Income Tax Refund Fund.
13        (1) Beginning on January 1, 1989 and thereafter, the
14    Department shall deposit a percentage of the amounts
15    collected pursuant to subsections (a) and (b)(1), (2), and
16    (3) of Section 201 of this Act into a fund in the State
17    treasury known as the Income Tax Refund Fund. Beginning
18    with State fiscal year 1990 and for each fiscal year
19    thereafter, the percentage deposited into the Income Tax
20    Refund Fund during a fiscal year shall be the Annual
21    Percentage. For fiscal year 2011, the Annual Percentage
22    shall be 8.75%. For fiscal year 2012, the Annual Percentage
23    shall be 8.75%. For fiscal year 2013, the Annual Percentage
24    shall be 9.75%. For fiscal year 2014, the Annual Percentage
25    shall be 9.5%. For fiscal year 2015, the Annual Percentage
26    shall be 10%. For fiscal year 2018, the Annual Percentage

 

 

10100SB1805ham004- 150 -LRB101 08915 JWD 72460 a

1    shall be 9.8%. For fiscal year 2019, the Annual Percentage
2    shall be 9.7%. For fiscal year 2020, the Annual Percentage
3    shall be 9.5%. For fiscal year 2021, the Annual Percentage
4    shall be 9%. For all other fiscal years, the Annual
5    Percentage shall be calculated as a fraction, the numerator
6    of which shall be the amount of refunds approved for
7    payment by the Department during the preceding fiscal year
8    as a result of overpayment of tax liability under
9    subsections (a) and (b)(1), (2), and (3) of Section 201 of
10    this Act plus the amount of such refunds remaining approved
11    but unpaid at the end of the preceding fiscal year, minus
12    the amounts transferred into the Income Tax Refund Fund
13    from the Tobacco Settlement Recovery Fund, and the
14    denominator of which shall be the amounts which will be
15    collected pursuant to subsections (a) and (b)(1), (2), and
16    (3) of Section 201 of this Act during the preceding fiscal
17    year; except that in State fiscal year 2002, the Annual
18    Percentage shall in no event exceed 7.6%. The Director of
19    Revenue shall certify the Annual Percentage to the
20    Comptroller on the last business day of the fiscal year
21    immediately preceding the fiscal year for which it is to be
22    effective.
23        (2) Beginning on January 1, 1989 and thereafter, the
24    Department shall deposit a percentage of the amounts
25    collected pursuant to subsections (a) and (b)(6), (7), and
26    (8), (c) and (d) of Section 201 of this Act into a fund in

 

 

10100SB1805ham004- 151 -LRB101 08915 JWD 72460 a

1    the State treasury known as the Income Tax Refund Fund.
2    Beginning with State fiscal year 1990 and for each fiscal
3    year thereafter, the percentage deposited into the Income
4    Tax Refund Fund during a fiscal year shall be the Annual
5    Percentage. For fiscal year 2011, the Annual Percentage
6    shall be 17.5%. For fiscal year 2012, the Annual Percentage
7    shall be 17.5%. For fiscal year 2013, the Annual Percentage
8    shall be 14%. For fiscal year 2014, the Annual Percentage
9    shall be 13.4%. For fiscal year 2015, the Annual Percentage
10    shall be 14%. For fiscal year 2018, the Annual Percentage
11    shall be 17.5%. For fiscal year 2019, the Annual Percentage
12    shall be 15.5%. For fiscal year 2020, the Annual Percentage
13    shall be 14.25%. For fiscal year 2021, the Annual
14    Percentage shall be 14%. For all other fiscal years, the
15    Annual Percentage shall be calculated as a fraction, the
16    numerator of which shall be the amount of refunds approved
17    for payment by the Department during the preceding fiscal
18    year as a result of overpayment of tax liability under
19    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
20    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, and the denominator of which shall be the
23    amounts which will be collected pursuant to subsections (a)
24    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
25    this Act during the preceding fiscal year; except that in
26    State fiscal year 2002, the Annual Percentage shall in no

 

 

10100SB1805ham004- 152 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 153 -LRB101 08915 JWD 72460 a

1    Replacement Fund an amount, certified by the Director to
2    the Comptroller, equal to the excess of the amount
3    collected pursuant to subsections (c) and (d) of Section
4    201 of this Act deposited into the Income Tax Refund Fund
5    during the fiscal year over the amount of refunds resulting
6    from overpayment of tax liability under subsections (c) and
7    (d) of Section 201 of this Act paid from the Income Tax
8    Refund Fund during the fiscal year.
9        (4) 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    Personal Property Tax Replacement Fund to the Income Tax
13    Refund Fund an amount, certified by the Director to the
14    Comptroller, equal to the excess of the amount of refunds
15    resulting from overpayment of tax liability under
16    subsections (c) and (d) of Section 201 of this Act paid
17    from the Income Tax Refund Fund during the fiscal year over
18    the amount collected pursuant to subsections (c) and (d) of
19    Section 201 of this Act deposited into the Income Tax
20    Refund Fund during the fiscal year.
21        (4.5) As soon as possible after the end of fiscal year
22    1999 and of each fiscal year thereafter, the Director shall
23    order transferred and the State Treasurer and State
24    Comptroller shall transfer from the Income Tax Refund Fund
25    to the General Revenue Fund any surplus remaining in the
26    Income Tax Refund Fund as of the end of such fiscal year;

 

 

10100SB1805ham004- 154 -LRB101 08915 JWD 72460 a

1    excluding for fiscal years 2000, 2001, and 2002 amounts
2    attributable to transfers under item (3) of subsection (c)
3    less refunds resulting from the earned income tax credit.
4        (5) This Act shall constitute an irrevocable and
5    continuing appropriation from the Income Tax Refund Fund
6    for the purpose of paying refunds upon the order of the
7    Director in accordance with the provisions of this Section.
8    (e) Deposits into the Education Assistance Fund and the
9Income Tax Surcharge Local Government Distributive Fund. On
10July 1, 1991, and thereafter, of the amounts collected pursuant
11to subsections (a) and (b) of Section 201 of this Act, minus
12deposits into the Income Tax Refund Fund, the Department shall
13deposit 7.3% into the Education Assistance Fund in the State
14Treasury. Beginning July 1, 1991, and continuing through
15January 31, 1993, of the amounts collected pursuant to
16subsections (a) and (b) of Section 201 of the Illinois Income
17Tax Act, minus deposits into the Income Tax Refund Fund, the
18Department shall deposit 3.0% into the Income Tax Surcharge
19Local Government Distributive Fund in the State Treasury.
20Beginning February 1, 1993 and continuing through June 30,
211993, of the amounts collected pursuant to subsections (a) and
22(b) of Section 201 of the Illinois Income Tax Act, minus
23deposits into the Income Tax Refund Fund, the Department shall
24deposit 4.4% into the Income Tax Surcharge Local Government
25Distributive Fund in the State Treasury. Beginning July 1,
261993, and continuing through June 30, 1994, of the amounts

 

 

10100SB1805ham004- 155 -LRB101 08915 JWD 72460 a

1collected under subsections (a) and (b) of Section 201 of this
2Act, minus deposits into the Income Tax Refund Fund, the
3Department shall deposit 1.475% into the Income Tax Surcharge
4Local Government Distributive Fund in the State Treasury.
5    (f) Deposits into the Fund for the Advancement of
6Education. Beginning February 1, 2015, the Department shall
7deposit the following portions of the revenue realized from the
8tax imposed upon individuals, trusts, and estates by
9subsections (a) and (b) of Section 201 of this Act, minus
10deposits into the Income Tax Refund Fund, into the Fund for the
11Advancement of Education:
12        (1) beginning February 1, 2015, and prior to February
13    1, 2025, 1/30; and
14        (2) beginning February 1, 2025, 1/26.
15    If the rate of tax imposed by subsection (a) and (b) of
16Section 201 is reduced pursuant to Section 201.5 of this Act,
17the Department shall not make the deposits required by this
18subsection (f) on or after the effective date of the reduction.
19    (g) Deposits into the Commitment to Human Services Fund.
20Beginning February 1, 2015, the Department shall deposit the
21following portions of the revenue realized from the tax imposed
22upon individuals, trusts, and estates by subsections (a) and
23(b) of Section 201 of this Act, minus deposits into the Income
24Tax Refund Fund, into the Commitment to Human Services Fund:
25        (1) beginning February 1, 2015, and prior to February
26    1, 2025, 1/30; and

 

 

10100SB1805ham004- 156 -LRB101 08915 JWD 72460 a

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 (g) on or after the effective date of the reduction.
6    (h) Deposits into the Tax Compliance and Administration
7Fund. Beginning on the first day of the first calendar month to
8occur on or after August 26, 2014 (the effective date of Public
9Act 98-1098), each month the Department shall pay into the Tax
10Compliance and Administration Fund, to be used, subject to
11appropriation, to fund additional auditors and compliance
12personnel at the Department, an amount equal to 1/12 of 5% of
13the cash receipts collected during the preceding fiscal year by
14the Audit Bureau of the Department from the tax imposed by
15subsections (a), (b), (c), and (d) of Section 201 of this Act,
16net of deposits into the Income Tax Refund Fund made from those
17cash receipts.
18(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
19100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
208-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for
21effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
22revised 10-1-19.)
 
23
ARTICLE 15. SPECIAL DISTRICTS

 
24    Section 15-5. The State Finance Act is amended by changing

 

 

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1Section 8.25f as follows:
 
2    (30 ILCS 105/8.25f)  (from Ch. 127, par. 144.25f)
3    Sec. 8.25f. McCormick Place Expansion Project Fund.
4    (a) Deposits. The following amounts shall be deposited into
5the McCormick Place Expansion Project Fund in the State
6Treasury: (i) the moneys required to be deposited into the Fund
7under Section 9 of the Use Tax Act, Section 9 of the Service
8Occupation Tax Act, Section 9 of the Service Use Tax Act, and
9Section 3 of the Retailers' Occupation Tax Act and (ii) the
10moneys required to be deposited into the Fund under subsection
11(g) of Section 13 of the Metropolitan Pier and Exposition
12Authority Act. Notwithstanding the foregoing, the maximum
13amount that may be deposited into the McCormick Place Expansion
14Project Fund from item (i) shall not exceed the Total Deposit
15amounts with respect to the following fiscal years:
16Fiscal YearTotal Deposit
171993         $0
181994 53,000,000
191995 58,000,000
201996 61,000,000
211997 64,000,000
221998 68,000,000
231999 71,000,000
242000 75,000,000

 

 

10100SB1805ham004- 158 -LRB101 08915 JWD 72460 a

12001 80,000,000
22002 93,000,000
32003 99,000,000
42004103,000,000
52005108,000,000
62006113,000,000
72007119,000,000
82008126,000,000
92009132,000,000
102010139,000,000
112011146,000,000
122012153,000,000
132013161,000,000
142014170,000,000
152015179,000,000
162016189,000,000
172017199,000,000
182018210,000,000
192019221,000,000
202020233,000,000
212021300,000,000246,000,000
222022300,000,000260,000,000
232023300,000,000275,000,000
242024 300,000,000 275,000,000
252025 300,000,000275,000,000
262026 300,000,000279,000,000

 

 

10100SB1805ham004- 159 -LRB101 08915 JWD 72460 a

12027 375,000,000292,000,000
22028 375,000,000307,000,000
32029 375,000,000322,000,000
42030 375,000,000338,000,000
52031 375,000,000350,000,000
62032 375,000,000350,000,000
72033 375,000,000
82034 375,000,000
92035 375,000,000
102036 450,000,000
11and
12each fiscal year thereafter
13that bonds are outstanding
14under Section 13.2 of the
15Metropolitan Pier and Exposition
16Authority Act, but not after
17fiscal year 2060.
18    Provided that all amounts deposited in the Fund and
19requested in the Authority's certificate have been paid to the
20Authority, all amounts remaining in the McCormick Place
21Expansion Project Fund on the last day of any month shall be
22transferred to the General Revenue Fund.
23    (b) Authority certificate. Beginning with fiscal year 1994
24and continuing for each fiscal year thereafter, the Chairman of
25the Metropolitan Pier and Exposition Authority shall annually
26certify to the State Comptroller and the State Treasurer the

 

 

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1amount necessary and required, during the fiscal year with
2respect to which the certification is made, to pay the debt
3service requirements (including amounts to be paid with respect
4to arrangements to provide additional security or liquidity) on
5all outstanding bonds and notes, including refunding bonds,
6(collectively referred to as "bonds") in an amount issued by
7the Authority pursuant to Section 13.2 of the Metropolitan Pier
8and Exposition Authority Act. The certificate may be amended
9from time to time as necessary.
10(Source: P.A. 96-898, eff. 5-27-10.)
 
11    Section 15-10. The Use Tax Act is amended by changing
12Section 9 as follows:
 
13    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
14    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
15and trailers that are required to be registered with an agency
16of this State, each retailer required or authorized to collect
17the tax imposed by this Act shall pay to the Department the
18amount of such tax (except as otherwise provided) at the time
19when he is required to file his return for the period during
20which such tax was collected, less a discount of 2.1% prior to
21January 1, 1990, and 1.75% on and after January 1, 1990, or $5
22per calendar year, whichever is greater, which is allowed to
23reimburse the retailer for expenses incurred in collecting the
24tax, keeping records, preparing and filing returns, remitting

 

 

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1the tax and supplying data to the Department on request. The
2discount under this Section is not allowed for the 1.25%
3portion of taxes paid on aviation fuel that is subject to the
4revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
547133. In the case of retailers who report and pay the tax on a
6transaction by transaction basis, as provided in this Section,
7such discount shall be taken with each such tax remittance
8instead of when such retailer files his periodic return. The
9discount allowed under this Section is allowed only for returns
10that are filed in the manner required by this Act. The
11Department may disallow the discount for retailers whose
12certificate of registration is revoked at the time the return
13is filed, but only if the Department's decision to revoke the
14certificate of registration has become final. A retailer need
15not remit that part of any tax collected by him to the extent
16that he is required to remit and does remit the tax imposed by
17the Retailers' Occupation Tax Act, with respect to the sale of
18the same property.
19    Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the retailer, in collecting the tax (except as to motor
24vehicles, watercraft, aircraft, and trailers that are required
25to be registered with an agency of this State), may collect for
26each tax return period, only the tax applicable to that part of

 

 

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

 

 

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1    personal property at retail in this State;
2        3. The total amount of taxable receipts received by him
3    during the preceding calendar month from sales of tangible
4    personal property by him during such preceding calendar
5    month, including receipts from charge and time sales, but
6    less all deductions allowed by law;
7        4. The amount of credit provided in Section 2d of this
8    Act;
9        5. The amount of tax due;
10        5-5. The signature of the taxpayer; and
11        6. Such other reasonable information as the Department
12    may require.
13    Each retailer required or authorized to collect the tax
14imposed by this Act on aviation fuel sold at retail in this
15State during the preceding calendar month shall, instead of
16reporting and paying tax on aviation fuel as otherwise required
17by this Section, report and pay such tax on a separate aviation
18fuel tax return. The requirements related to the return shall
19be as otherwise provided in this Section. Notwithstanding any
20other provisions of this Act to the contrary, retailers
21collecting tax on aviation fuel shall file all aviation fuel
22tax returns and shall make all aviation fuel tax payments by
23electronic means in the manner and form required by the
24Department. For purposes of this Section, "aviation fuel" means
25jet fuel and aviation gasoline.
26    If a taxpayer fails to sign a return within 30 days after

 

 

10100SB1805ham004- 164 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 165 -LRB101 08915 JWD 72460 a

1State and local occupation and use tax laws administered by the
2Department, for the immediately preceding calendar year
3divided by 12. Beginning on October 1, 2002, a taxpayer who has
4a tax liability in the amount set forth in subsection (b) of
5Section 2505-210 of the Department of Revenue Law shall make
6all payments required by rules of the Department by electronic
7funds transfer.
8    Before August 1 of each year beginning in 1993, the
9Department shall notify all taxpayers required to make payments
10by electronic funds transfer. All taxpayers required to make
11payments by electronic funds transfer shall make those payments
12for a minimum of one year beginning on October 1.
13    Any taxpayer not required to make payments by electronic
14funds transfer may make payments by electronic funds transfer
15with the permission of the Department.
16    All taxpayers required to make payment by electronic funds
17transfer and any taxpayers authorized to voluntarily make
18payments by electronic funds transfer shall make those payments
19in the manner authorized by the Department.
20    The Department shall adopt such rules as are necessary to
21effectuate a program of electronic funds transfer and the
22requirements of this Section.
23    Before October 1, 2000, if the taxpayer's average monthly
24tax liability to the Department under this Act, the Retailers'
25Occupation Tax Act, the Service Occupation Tax Act, the Service
26Use Tax Act was $10,000 or more during the preceding 4 complete

 

 

10100SB1805ham004- 166 -LRB101 08915 JWD 72460 a

1calendar quarters, he shall file a return with the Department
2each month by the 20th day of the month next following the
3month during which such tax liability is incurred and shall
4make payments to the Department on or before the 7th, 15th,
522nd and last day of the month during which such liability is
6incurred. On and after October 1, 2000, if the taxpayer's
7average monthly tax liability to the Department under this Act,
8the Retailers' Occupation Tax Act, the Service Occupation Tax
9Act, and the Service Use Tax Act was $20,000 or more during the
10preceding 4 complete calendar quarters, he shall file a return
11with the Department each month by the 20th day of the month
12next following the month during which such tax liability is
13incurred and shall make payment to the Department on or before
14the 7th, 15th, 22nd and last day of the month during which such
15liability is incurred. If the month during which such tax
16liability is incurred began prior to January 1, 1985, each
17payment shall be in an amount equal to 1/4 of the taxpayer's
18actual liability for the month or an amount set by the
19Department not to exceed 1/4 of the average monthly liability
20of the taxpayer to the Department for the preceding 4 complete
21calendar quarters (excluding the month of highest liability and
22the month of lowest liability in such 4 quarter period). If the
23month during which such tax liability is incurred begins on or
24after January 1, 1985, and prior to January 1, 1987, each
25payment shall be in an amount equal to 22.5% of the taxpayer's
26actual liability for the month or 27.5% of the taxpayer's

 

 

10100SB1805ham004- 167 -LRB101 08915 JWD 72460 a

1liability for the same calendar month of the preceding year. If
2the month during which such tax liability is incurred begins on
3or after January 1, 1987, and prior to January 1, 1988, each
4payment shall be in an amount equal to 22.5% of the taxpayer's
5actual liability for the month or 26.25% of the taxpayer's
6liability for the same calendar month of the preceding year. If
7the month during which such tax liability is incurred begins on
8or after January 1, 1988, and prior to January 1, 1989, or
9begins on or after January 1, 1996, each payment shall be in an
10amount equal to 22.5% of the taxpayer's actual liability for
11the month or 25% of the taxpayer's liability for the same
12calendar month of the preceding year. If the month during which
13such tax liability is incurred begins on or after January 1,
141989, and prior to January 1, 1996, each payment shall be in an
15amount equal to 22.5% of the taxpayer's actual liability for
16the month or 25% of the taxpayer's liability for the same
17calendar month of the preceding year or 100% of the taxpayer's
18actual liability for the quarter monthly reporting period. The
19amount of such quarter monthly payments shall be credited
20against the final tax liability of the taxpayer's return for
21that month. Before October 1, 2000, once applicable, the
22requirement of the making of quarter monthly payments to the
23Department shall continue until such taxpayer's average
24monthly liability to the Department during the preceding 4
25complete calendar quarters (excluding the month of highest
26liability and the month of lowest liability) is less than

 

 

10100SB1805ham004- 168 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 169 -LRB101 08915 JWD 72460 a

1seasonal in nature and not likely to be long term. If any such
2quarter monthly payment is not paid at the time or in the
3amount required by this Section, then the taxpayer shall be
4liable for penalties and interest on the difference between the
5minimum amount due and the amount of such quarter monthly
6payment actually and timely paid, except insofar as the
7taxpayer has previously made payments for that month to the
8Department in excess of the minimum payments previously due as
9provided in this Section. The Department shall make reasonable
10rules and regulations to govern the quarter monthly payment
11amount and quarter monthly payment dates for taxpayers who file
12on other than a calendar monthly basis.
13    If any such payment provided for in this Section exceeds
14the taxpayer's liabilities under this Act, the Retailers'
15Occupation Tax Act, the Service Occupation Tax Act and the
16Service Use Tax Act, as shown by an original monthly return,
17the Department shall issue to the taxpayer a credit memorandum
18no later than 30 days after the date of payment, which
19memorandum may be submitted by the taxpayer to the Department
20in payment of tax liability subsequently to be remitted by the
21taxpayer to the Department or be assigned by the taxpayer to a
22similar taxpayer under this Act, the Retailers' Occupation Tax
23Act, the Service Occupation Tax Act or the Service Use Tax Act,
24in accordance with reasonable rules and regulations to be
25prescribed by the Department, except that if such excess
26payment is shown on an original monthly return and is made

 

 

10100SB1805ham004- 170 -LRB101 08915 JWD 72460 a

1after December 31, 1986, no credit memorandum shall be issued,
2unless requested by the taxpayer. If no such request is made,
3the taxpayer may credit such excess payment against tax
4liability subsequently to be remitted by the taxpayer to the
5Department under this Act, the Retailers' Occupation Tax Act,
6the Service Occupation Tax Act or the Service Use Tax Act, in
7accordance with reasonable rules and regulations prescribed by
8the Department. If the Department subsequently determines that
9all or any part of the credit taken was not actually due to the
10taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
11be reduced by 2.1% or 1.75% of the difference between the
12credit taken and that actually due, and the taxpayer shall be
13liable for penalties and interest on such difference.
14    If the retailer is otherwise required to file a monthly
15return and if the retailer's average monthly tax liability to
16the Department does not exceed $200, the Department may
17authorize his returns to be filed on a quarter annual basis,
18with the return for January, February, and March of a given
19year being due by April 20 of such year; with the return for
20April, May and June of a given year being due by July 20 of such
21year; with the return for July, August and September of a given
22year being due by October 20 of such year, and with the return
23for October, November and December of a given year being due by
24January 20 of the following year.
25    If the retailer is otherwise required to file a monthly or
26quarterly return and if the retailer's average monthly tax

 

 

10100SB1805ham004- 171 -LRB101 08915 JWD 72460 a

1liability to the Department does not exceed $50, the Department
2may authorize his returns to be filed on an annual basis, with
3the return for a given year being due by January 20 of the
4following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as monthly
7returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which a retailer may file his return, in the
10case of any retailer who ceases to engage in a kind of business
11which makes him responsible for filing returns under this Act,
12such retailer shall file a final return under this Act with the
13Department not more than one month after discontinuing such
14business.
15    In addition, with respect to motor vehicles, watercraft,
16aircraft, and trailers that are required to be registered with
17an agency of this State, except as otherwise provided in this
18Section, every retailer selling this kind of tangible personal
19property shall file, with the Department, upon a form to be
20prescribed and supplied by the Department, a separate return
21for each such item of tangible personal property which the
22retailer sells, except that if, in the same transaction, (i) a
23retailer of aircraft, watercraft, motor vehicles or trailers
24transfers more than one aircraft, watercraft, motor vehicle or
25trailer to another aircraft, watercraft, motor vehicle or
26trailer retailer for the purpose of resale or (ii) a retailer

 

 

10100SB1805ham004- 172 -LRB101 08915 JWD 72460 a

1of aircraft, watercraft, motor vehicles, or trailers transfers
2more than one aircraft, watercraft, motor vehicle, or trailer
3to a purchaser for use as a qualifying rolling stock as
4provided in Section 3-55 of this Act, then that seller may
5report the transfer of all the aircraft, watercraft, motor
6vehicles or trailers involved in that transaction to the
7Department on the same uniform invoice-transaction reporting
8return form. For purposes of this Section, "watercraft" means a
9Class 2, Class 3, or Class 4 watercraft as defined in Section
103-2 of the Boat Registration and Safety Act, a personal
11watercraft, or any boat equipped with an inboard motor.
12    In addition, with respect to motor vehicles, watercraft,
13aircraft, and trailers that are required to be registered with
14an agency of this State, every person who is engaged in the
15business of leasing or renting such items and who, in
16connection with such business, sells any such item to a
17retailer for the purpose of resale is, notwithstanding any
18other provision of this Section to the contrary, authorized to
19meet the return-filing requirement of this Act by reporting the
20transfer of all the aircraft, watercraft, motor vehicles, or
21trailers transferred for resale during a month to the
22Department on the same uniform invoice-transaction reporting
23return form on or before the 20th of the month following the
24month in which the transfer takes place. Notwithstanding any
25other provision of this Act to the contrary, all returns filed
26under this paragraph must be filed by electronic means in the

 

 

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

 

 

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

 

 

10100SB1805ham004- 175 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 176 -LRB101 08915 JWD 72460 a

1the information required by the transaction reporting return
2and the remittance for tax or proof of exemption directly to
3the Department and obtain his tax receipt or exemption
4determination, in which event the transaction reporting return
5and tax remittance (if a tax payment was required) shall be
6credited by the Department to the proper retailer's account
7with the Department, but without the 2.1% or 1.75% discount
8provided for in this Section being allowed. When the user pays
9the tax directly to the Department, he shall pay the tax in the
10same amount and in the same form in which it would be remitted
11if the tax had been remitted to the Department by the retailer.
12    Where a retailer collects the tax with respect to the
13selling price of tangible personal property which he sells and
14the purchaser thereafter returns such tangible personal
15property and the retailer refunds the selling price thereof to
16the purchaser, such retailer shall also refund, to the
17purchaser, the tax so collected from the purchaser. When filing
18his return for the period in which he refunds such tax to the
19purchaser, the retailer may deduct the amount of the tax so
20refunded by him to the purchaser from any other use tax which
21such retailer may be required to pay or remit to the
22Department, as shown by such return, if the amount of the tax
23to be deducted was previously remitted to the Department by
24such retailer. If the retailer has not previously remitted the
25amount of such tax to the Department, he is entitled to no
26deduction under this Act upon refunding such tax to the

 

 

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1purchaser.
2    Any retailer filing a return under this Section shall also
3include (for the purpose of paying tax thereon) the total tax
4covered by such return upon the selling price of tangible
5personal property purchased by him at retail from a retailer,
6but as to which the tax imposed by this Act was not collected
7from the retailer filing such return, and such retailer shall
8remit the amount of such tax to the Department when filing such
9return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable retailers, who are required to file
13returns hereunder and also under the Retailers' Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the retailer has more than one business registered
17with the Department under separate registration under this Act,
18such retailer may not file each return that is due as a single
19return covering all such registered businesses, but shall file
20separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Sales Tax Reform Fund, a special
23fund in the State Treasury which is hereby created, the net
24revenue realized for the preceding month from the 1% tax
25imposed under this Act.
26    Beginning January 1, 1990, each month the Department shall

 

 

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1pay into the County and Mass Transit District Fund 4% of the
2net revenue realized for the preceding month from the 6.25%
3general rate on the selling price of tangible personal property
4which is purchased outside Illinois at retail from a retailer
5and which is titled or registered by an agency of this State's
6government.
7    Beginning January 1, 1990, each month the Department shall
8pay into the State and Local Sales Tax Reform Fund, a special
9fund in the State Treasury, 20% of the net revenue realized for
10the preceding month from the 6.25% general rate on the selling
11price of tangible personal property, other than (i) tangible
12personal property which is purchased outside Illinois at retail
13from a retailer and which is titled or registered by an agency
14of this State's government and (ii) aviation fuel sold on or
15after December 1, 2019. This exception for aviation fuel only
16applies for so long as the revenue use requirements of 49
17U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
18    For aviation fuel sold on or after December 1, 2019, each
19month the Department shall pay into the State Aviation Program
20Fund 20% of the net revenue realized for the preceding month
21from the 6.25% general rate on the selling price of aviation
22fuel, less an amount estimated by the Department to be required
23for refunds of the 20% portion of the tax on aviation fuel
24under this Act, which amount shall be deposited into the
25Aviation Fuel Sales Tax Refund Fund. The Department shall only
26pay moneys into the State Aviation Program Fund and the

 

 

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1Aviation Fuels Sales Tax Refund Fund under this Act for so long
2as the revenue use requirements of 49 U.S.C. 47107(b) and 49
3U.S.C. 47133 are binding on the State.
4    Beginning August 1, 2000, each month the Department shall
5pay into the State and Local Sales Tax Reform Fund 100% of the
6net revenue realized for the preceding month from the 1.25%
7rate on the selling price of motor fuel and gasohol. Beginning
8September 1, 2010, each month the Department shall pay into the
9State and Local Sales Tax Reform Fund 100% of the net revenue
10realized for the preceding month from the 1.25% rate on the
11selling price of sales tax holiday items.
12    Beginning January 1, 1990, each month the Department shall
13pay into the Local Government Tax Fund 16% of the net revenue
14realized for the preceding month from the 6.25% general rate on
15the selling price of tangible personal property which is
16purchased outside Illinois at retail from a retailer and which
17is titled or registered by an agency of this State's
18government.
19    Beginning October 1, 2009, each month the Department shall
20pay into the Capital Projects Fund an amount that is equal to
21an amount estimated by the Department to represent 80% of the
22net revenue realized for the preceding month from the sale of
23candy, grooming and hygiene products, and soft drinks that had
24been taxed at a rate of 1% prior to September 1, 2009 but that
25are now taxed at 6.25%.
26    Beginning July 1, 2011, each month the Department shall pay

 

 

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1into the Clean Air Act Permit Fund 80% of the net revenue
2realized for the preceding month from the 6.25% general rate on
3the selling price of sorbents used in Illinois in the process
4of sorbent injection as used to comply with the Environmental
5Protection Act or the federal Clean Air Act, but the total
6payment into the Clean Air Act Permit Fund under this Act and
7the Retailers' Occupation Tax Act shall not exceed $2,000,000
8in any fiscal year.
9    Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Service Use Tax Act, the Service
12Occupation Tax Act, and the Retailers' Occupation Tax Act an
13amount equal to the average monthly deficit in the Underground
14Storage Tank Fund during the prior year, as certified annually
15by the Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Service Use Tax Act, the Service Occupation Tax Act, and
18the Retailers' Occupation Tax Act shall not exceed $18,000,000
19in any State fiscal year. As used in this paragraph, the
20"average monthly deficit" shall be equal to the difference
21between the average monthly claims for payment by the fund and
22the average monthly revenues deposited into the fund, excluding
23payments made pursuant to this paragraph.
24    Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under this Act, the Service Use Tax
26Act, the Service Occupation Tax Act, and the Retailers'

 

 

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1Occupation Tax Act, each month the Department shall deposit
2$500,000 into the State Crime Laboratory Fund.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

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

 

 

10100SB1805ham004- 183 -LRB101 08915 JWD 72460 a

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

 

 

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1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000
262016189,000,000

 

 

10100SB1805ham004- 185 -LRB101 08915 JWD 72460 a

12017199,000,000
22018210,000,000
32019221,000,000
42020233,000,000
52021300,000,000246,000,000
62022300,000,000260,000,000
72023300,000,000275,000,000
82024 300,000,000275,000,000
92025 300,000,000275,000,000
102026 300,000,000279,000,000
112027 375,000,000292,000,000
122028 375,000,000307,000,000
132029 375,000,000322,000,000
142030 375,000,000338,000,000
152031 375,000,000350,000,000
162032 375,000,000350,000,000
172033 375,000,000
182034375,000,000
192035375,000,000
202036450,000,000
21and
22each fiscal year
23thereafter that bonds
24are outstanding under
25Section 13.2 of the
26Metropolitan Pier and

 

 

10100SB1805ham004- 186 -LRB101 08915 JWD 72460 a

1Exposition Authority Act,
2but not after fiscal year 2060.
3    Beginning July 20, 1993 and in each month of each fiscal
4year thereafter, one-eighth of the amount requested in the
5certificate of the Chairman of the Metropolitan Pier and
6Exposition Authority for that fiscal year, less the amount
7deposited into the McCormick Place Expansion Project Fund by
8the State Treasurer in the respective month under subsection
9(g) of Section 13 of the Metropolitan Pier and Exposition
10Authority Act, plus cumulative deficiencies in the deposits
11required under this Section for previous months and years,
12shall be deposited into the McCormick Place Expansion Project
13Fund, until the full amount requested for the fiscal year, but
14not in excess of the amount specified above as "Total Deposit",
15has been deposited.
16    Subject to payment of amounts into the Capital Projects
17Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
18and the McCormick Place Expansion Project Fund pursuant to the
19preceding paragraphs or in any amendments thereto hereafter
20enacted, for aviation fuel sold on or after December 1, 2019,
21the Department shall each month deposit into the Aviation Fuel
22Sales Tax Refund Fund an amount estimated by the Department to
23be required for refunds of the 80% portion of the tax on
24aviation fuel under this Act. The Department shall only deposit
25moneys into the Aviation Fuel Sales Tax Refund Fund under this
26paragraph for so long as the revenue use requirements of 49

 

 

10100SB1805ham004- 187 -LRB101 08915 JWD 72460 a

1U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
2    Subject to payment of amounts into the Build Illinois Fund
3and the McCormick Place Expansion Project Fund pursuant to the
4preceding paragraphs or in any amendments thereto hereafter
5enacted, beginning July 1, 1993 and ending on September 30,
62013, the Department shall each month pay into the Illinois Tax
7Increment Fund 0.27% of 80% of the net revenue realized for the
8preceding month from the 6.25% general rate on the selling
9price of tangible personal property.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning with the receipt of the first report of
14taxes paid by an eligible business and continuing for a 25-year
15period, the Department shall each month pay into the Energy
16Infrastructure Fund 80% of the net revenue realized from the
176.25% general rate on the selling price of Illinois-mined coal
18that was sold to an eligible business. For purposes of this
19paragraph, the term "eligible business" means a new electric
20generating facility certified pursuant to Section 605-332 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois.
23    Subject to payment of amounts into the Build Illinois Fund,
24the McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, and the Energy Infrastructure Fund pursuant to
26the preceding paragraphs or in any amendments to this Section

 

 

10100SB1805ham004- 188 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 189 -LRB101 08915 JWD 72460 a

12023, of the remainder of the moneys received by the Department
2under the Use Tax Act, the Service Use Tax Act, the Service
3Occupation Tax Act, and this Act, the Department shall deposit
4the following specified deposits in the aggregate from
5collections under the Use Tax Act, the Service Use Tax Act, the
6Service Occupation Tax Act, and the Retailers' Occupation Tax
7Act, as required under Section 8.25g of the State Finance Act
8for distribution consistent with the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10The moneys received by the Department pursuant to this Act and
11required to be deposited into the Civic and Transit
12Infrastructure Fund are subject to the pledge, claim, and
13charge set forth in Section 25-55 of the Public-Private
14Partnership for Civic and Transit Infrastructure Project Act.
15As used in this paragraph, "civic build", "private entity",
16"public-private agreement", and "public agency" have the
17meanings provided in Section 25-10 of the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19        Fiscal Year............................Total Deposit
20        2024....................................$200,000,000
21        2025....................................$206,000,000
22        2026....................................$212,200,000
23        2027....................................$218,500,000
24        2028....................................$225,100,000
25        2029....................................$288,700,000
26        2030....................................$298,900,000

 

 

10100SB1805ham004- 190 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 191 -LRB101 08915 JWD 72460 a

1Compliance and Administration Fund as provided in this Section,
2the Department shall pay each month into the Road Fund the
3amount estimated to represent 32% of the net revenue realized
4from the taxes imposed on motor fuel and gasohol. Beginning
5July 1, 2023 and until July 1, 2024, subject to the payment of
6amounts into the State and Local Sales Tax Reform Fund, the
7Build Illinois Fund, the McCormick Place Expansion Project
8Fund, the Illinois Tax Increment Fund, the Energy
9Infrastructure Fund, and the Tax Compliance and Administration
10Fund as provided in this Section, the Department shall pay each
11month into the Road Fund the amount estimated to represent 48%
12of the net revenue realized from the taxes imposed on motor
13fuel and gasohol. Beginning July 1, 2024 and until July 1,
142025, subject to the payment of amounts into the State and
15Local Sales Tax Reform Fund, the Build Illinois Fund, the
16McCormick Place Expansion Project Fund, the Illinois Tax
17Increment Fund, the Energy Infrastructure Fund, and the Tax
18Compliance and Administration Fund as provided in this Section,
19the Department shall pay each month into the Road Fund the
20amount estimated to represent 64% of the net revenue realized
21from the taxes imposed on motor fuel and gasohol. Beginning on
22July 1, 2025, subject to the payment of amounts into the State
23and Local Sales Tax Reform Fund, the Build Illinois Fund, the
24McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

10100SB1805ham004- 192 -LRB101 08915 JWD 72460 a

1the Department shall pay each month into the Road Fund the
2amount estimated to represent 80% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. As used in
4this paragraph "motor fuel" has the meaning given to that term
5in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
6meaning given to that term in Section 3-40 of this Act.
7    Of the remainder of the moneys received by the Department
8pursuant to this Act, 75% thereof shall be paid into the State
9Treasury and 25% shall be reserved in a special account and
10used only for the transfer to the Common School Fund as part of
11the monthly transfer from the General Revenue Fund in
12accordance with Section 8a of the State Finance Act.
13    As soon as possible after the first day of each month, upon
14certification of the Department of Revenue, the Comptroller
15shall order transferred and the Treasurer shall transfer from
16the General Revenue Fund to the Motor Fuel Tax Fund an amount
17equal to 1.7% of 80% of the net revenue realized under this Act
18for the second preceding month. Beginning April 1, 2000, this
19transfer is no longer required and shall not be made.
20    Net revenue realized for a month shall be the revenue
21collected by the State pursuant to this Act, less the amount
22paid out during that month as refunds to taxpayers for
23overpayment of liability.
24    For greater simplicity of administration, manufacturers,
25importers and wholesalers whose products are sold at retail in
26Illinois by numerous retailers, and who wish to do so, may

 

 

10100SB1805ham004- 193 -LRB101 08915 JWD 72460 a

1assume the responsibility for accounting and paying to the
2Department all tax accruing under this Act with respect to such
3sales, if the retailers who are affected do not make written
4objection to the Department to this arrangement.
5(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
6100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
715, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
825-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
96-28-19; 101-604, eff. 12-13-19.)
 
10    Section 15-15. The Service Use Tax Act is amended by
11changing Section 9 as follows:
 
12    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
13    Sec. 9. Each serviceman required or authorized to collect
14the tax herein imposed shall pay to the Department the amount
15of such tax (except as otherwise provided) at the time when he
16is required to file his return for the period during which such
17tax was collected, less a discount of 2.1% prior to January 1,
181990 and 1.75% on and after January 1, 1990, or $5 per calendar
19year, whichever is greater, which is allowed to reimburse the
20serviceman for expenses incurred in collecting the tax, keeping
21records, preparing and filing returns, remitting the tax and
22supplying data to the Department on request. The discount under
23this Section is not allowed for the 1.25% portion of taxes paid
24on aviation fuel that is subject to the revenue use

 

 

10100SB1805ham004- 194 -LRB101 08915 JWD 72460 a

1requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
2discount allowed under this Section is allowed only for returns
3that are filed in the manner required by this Act. The
4Department may disallow the discount for servicemen whose
5certificate of registration is revoked at the time the return
6is filed, but only if the Department's decision to revoke the
7certificate of registration has become final. A serviceman need
8not remit that part of any tax collected by him to the extent
9that he is required to pay and does pay the tax imposed by the
10Service Occupation Tax Act with respect to his sale of service
11involving the incidental transfer by him of the same property.
12    Except as provided hereinafter in this Section, on or
13before the twentieth day of each calendar month, such
14serviceman shall file a return for the preceding calendar month
15in accordance with reasonable Rules and Regulations to be
16promulgated by the Department. Such return shall be filed on a
17form prescribed by the Department and shall contain such
18information as the Department may reasonably require. On and
19after January 1, 2018, with respect to servicemen whose annual
20gross receipts average $20,000 or more, all returns required to
21be filed pursuant to this Act shall be filed electronically.
22Servicemen who demonstrate that they do not have access to the
23Internet or demonstrate hardship in filing electronically may
24petition the Department to waive the electronic filing
25requirement.
26    The Department may require returns to be filed on a

 

 

10100SB1805ham004- 195 -LRB101 08915 JWD 72460 a

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

 

 

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1provided in this Section. Notwithstanding any other provisions
2of this Act to the contrary, servicemen collecting tax on
3aviation fuel shall file all aviation fuel tax returns and
4shall make all aviation fuel tax payments by electronic means
5in the manner and form required by the Department. For purposes
6of this Section, "aviation fuel" means jet fuel and aviation
7gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, servicemen subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

 

 

10100SB1805ham004- 197 -LRB101 08915 JWD 72460 a

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

 

 

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1in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    If the serviceman is otherwise required to file a monthly
6return and if the serviceman's average monthly tax liability to
7the Department does not exceed $200, the Department may
8authorize his returns to be filed on a quarter annual basis,
9with the return for January, February and March of a given year
10being due by April 20 of such year; with the return for April,
11May and June of a given year being due by July 20 of such year;
12with the return for July, August and September of a given year
13being due by October 20 of such year, and with the return for
14October, November and December of a given year being due by
15January 20 of the following year.
16    If the serviceman is otherwise required to file a monthly
17or quarterly return and if the serviceman's average monthly tax
18liability to the Department does not exceed $50, the Department
19may authorize his returns to be filed on an annual basis, with
20the return for a given year being due by January 20 of the
21following year.
22    Such quarter annual and annual returns, as to form and
23substance, shall be subject to the same requirements as monthly
24returns.
25    Notwithstanding any other provision in this Act concerning
26the time within which a serviceman may file his return, in the

 

 

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1case of any serviceman who ceases to engage in a kind of
2business which makes him responsible for filing returns under
3this Act, such serviceman shall file a final return under this
4Act with the Department not more than 1 month after
5discontinuing such business.
6    Where a serviceman collects the tax with respect to the
7selling price of property which he sells and the purchaser
8thereafter returns such property and the serviceman refunds the
9selling price thereof to the purchaser, such serviceman shall
10also refund, to the purchaser, the tax so collected from the
11purchaser. When filing his return for the period in which he
12refunds such tax to the purchaser, the serviceman may deduct
13the amount of the tax so refunded by him to the purchaser from
14any other Service Use Tax, Service Occupation Tax, retailers'
15occupation tax or use tax which such serviceman may be required
16to pay or remit to the Department, as shown by such return,
17provided that the amount of the tax to be deducted shall
18previously have been remitted to the Department by such
19serviceman. If the serviceman shall not previously have
20remitted the amount of such tax to the Department, he shall be
21entitled to no deduction hereunder upon refunding such tax to
22the purchaser.
23    Any serviceman filing a return hereunder shall also include
24the total tax upon the selling price of tangible personal
25property purchased for use by him as an incident to a sale of
26service, and such serviceman shall remit the amount of such tax

 

 

10100SB1805ham004- 200 -LRB101 08915 JWD 72460 a

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

 

 

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1binding on the State.
2    For aviation fuel sold on or after December 1, 2019, each
3month the Department shall pay into the State Aviation Program
4Fund 20% of the net revenue realized for the preceding month
5from the 6.25% general rate on the selling price of aviation
6fuel, less an amount estimated by the Department to be required
7for refunds of the 20% portion of the tax on aviation fuel
8under this Act, which amount shall be deposited into the
9Aviation Fuel Sales Tax Refund Fund. The Department shall only
10pay moneys into the State Aviation Program Fund and the
11Aviation Fuel Sales Tax Refund Fund under this Act for so long
12as the revenue use requirements of 49 U.S.C. 47107(b) and 49
13U.S.C. 47133 are binding on the State.
14    Beginning August 1, 2000, each month the Department shall
15pay into the State and Local Sales Tax Reform Fund 100% of the
16net revenue realized for the preceding month from the 1.25%
17rate on the selling price of motor fuel and gasohol.
18    Beginning October 1, 2009, each month the Department shall
19pay into the Capital Projects Fund an amount that is equal to
20an amount estimated by the Department to represent 80% of the
21net revenue realized for the preceding month from the sale of
22candy, grooming and hygiene products, and soft drinks that had
23been taxed at a rate of 1% prior to September 1, 2009 but that
24are now taxed at 6.25%.
25    Beginning July 1, 2013, each month the Department shall pay
26into the Underground Storage Tank Fund from the proceeds

 

 

10100SB1805ham004- 202 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 203 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 204 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 205 -LRB101 08915 JWD 72460 a

1payable for such fiscal year pursuant to clause (b) of the
2preceding sentence. The moneys received by the Department
3pursuant to this Act and required to be deposited into the
4Build Illinois Fund are subject to the pledge, claim and charge
5set forth in Section 12 of the Build Illinois Bond Act.
6    Subject to payment of amounts into the Build Illinois Fund
7as provided in the preceding paragraph or in any amendment
8thereto hereafter enacted, the following specified monthly
9installment of the amount requested in the certificate of the
10Chairman of the Metropolitan Pier and Exposition Authority
11provided under Section 8.25f of the State Finance Act, but not
12in excess of the sums designated as "Total Deposit", shall be
13deposited in the aggregate from collections under Section 9 of
14the Use Tax Act, Section 9 of the Service Use Tax Act, Section
159 of the Service Occupation Tax Act, and Section 3 of the
16Retailers' Occupation Tax Act into the McCormick Place
17Expansion Project Fund in the specified fiscal years.
18Fiscal YearTotal Deposit
191993         $0
201994 53,000,000
211995 58,000,000
221996 61,000,000
231997 64,000,000
241998 68,000,000
251999 71,000,000

 

 

10100SB1805ham004- 206 -LRB101 08915 JWD 72460 a

12000 75,000,000
22001 80,000,000
32002 93,000,000
42003 99,000,000
52004103,000,000
62005108,000,000
72006113,000,000
82007119,000,000
92008126,000,000
102009132,000,000
112010139,000,000
122011146,000,000
132012153,000,000
142013161,000,000
152014170,000,000
162015179,000,000
172016189,000,000
182017199,000,000
192018210,000,000
202019221,000,000
212020233,000,000
222021300,000,000 246,000,000
232022300,000,000260,000,000
242023300,000,000275,000,000
252024 300,000,000275,000,000
262025 300,000,000275,000,000

 

 

10100SB1805ham004- 207 -LRB101 08915 JWD 72460 a

12026 300,000,000279,000,000
22027 375,000,000292,000,000
32028 375,000,000307,000,000
42029 375,000,000322,000,000
52030 375,000,000338,000,000
62031 375,000,000350,000,000
72032 375,000,000350,000,000
82033 375,000,000
92034375,000,000
102035375,000,000
112036450,000,000
12and
13each fiscal year
14thereafter that bonds
15are outstanding under
16Section 13.2 of the
17Metropolitan Pier and
18Exposition Authority Act,
19but not after fiscal year 2060.
20    Beginning July 20, 1993 and in each month of each fiscal
21year thereafter, one-eighth of the amount requested in the
22certificate of the Chairman of the Metropolitan Pier and
23Exposition Authority for that fiscal year, less the amount
24deposited into the McCormick Place Expansion Project Fund by
25the State Treasurer in the respective month under subsection
26(g) of Section 13 of the Metropolitan Pier and Exposition

 

 

10100SB1805ham004- 208 -LRB101 08915 JWD 72460 a

1Authority Act, plus cumulative deficiencies in the deposits
2required under this Section for previous months and years,
3shall be deposited into the McCormick Place Expansion Project
4Fund, until the full amount requested for the fiscal year, but
5not in excess of the amount specified above as "Total Deposit",
6has been deposited.
7    Subject to payment of amounts into the Capital Projects
8Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
9and the McCormick Place Expansion Project Fund pursuant to the
10preceding paragraphs or in any amendments thereto hereafter
11enacted, for aviation fuel sold on or after December 1, 2019,
12the Department shall each month deposit into the Aviation Fuel
13Sales Tax Refund Fund an amount estimated by the Department to
14be required for refunds of the 80% portion of the tax on
15aviation fuel under this Act. The Department shall only deposit
16moneys into the Aviation Fuel Sales Tax Refund Fund under this
17paragraph for so long as the revenue use requirements of 49
18U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning July 1, 1993 and ending on September 30,
232013, the Department shall each month pay into the Illinois Tax
24Increment Fund 0.27% of 80% of the net revenue realized for the
25preceding month from the 6.25% general rate on the selling
26price of tangible personal property.

 

 

10100SB1805ham004- 209 -LRB101 08915 JWD 72460 a

1    Subject to payment of amounts into the Build Illinois Fund
2and the McCormick Place Expansion Project Fund pursuant to the
3preceding paragraphs or in any amendments thereto hereafter
4enacted, beginning with the receipt of the first report of
5taxes paid by an eligible business and continuing for a 25-year
6period, the Department shall each month pay into the Energy
7Infrastructure Fund 80% of the net revenue realized from the
86.25% general rate on the selling price of Illinois-mined coal
9that was sold to an eligible business. For purposes of this
10paragraph, the term "eligible business" means a new electric
11generating facility certified pursuant to Section 605-332 of
12the Department of Commerce and Economic Opportunity Law of the
13Civil Administrative Code of Illinois.
14    Subject to payment of amounts into the Build Illinois Fund,
15the McCormick Place Expansion Project Fund, the Illinois Tax
16Increment Fund, and the Energy Infrastructure Fund pursuant to
17the preceding paragraphs or in any amendments to this Section
18hereafter enacted, beginning on the first day of the first
19calendar month to occur on or after August 26, 2014 (the
20effective date of Public Act 98-1098), each month, from the
21collections made under Section 9 of the Use Tax Act, Section 9
22of the Service Use Tax Act, Section 9 of the Service Occupation
23Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
24the Department shall pay into the Tax Compliance and
25Administration Fund, to be used, subject to appropriation, to
26fund additional auditors and compliance personnel at the

 

 

10100SB1805ham004- 210 -LRB101 08915 JWD 72460 a

1Department of Revenue, an amount equal to 1/12 of 5% of 80% of
2the cash receipts collected during the preceding fiscal year by
3the Audit Bureau of the Department under the Use Tax Act, the
4Service Use Tax Act, the Service Occupation Tax Act, the
5Retailers' Occupation Tax Act, and associated local occupation
6and use taxes administered by the Department.
7    Subject to payments of amounts into the Build Illinois
8Fund, the McCormick Place Expansion Project Fund, the Illinois
9Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
10Compliance and Administration Fund as provided in this Section,
11beginning on July 1, 2018 the Department shall pay each month
12into the Downstate Public Transportation Fund the moneys
13required to be so paid under Section 2-3 of the Downstate
14Public Transportation Act.
15    Subject to successful execution and delivery of a
16public-private agreement between the public agency and private
17entity and completion of the civic build, beginning on July 1,
182023, of the remainder of the moneys received by the Department
19under the Use Tax Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and this Act, the Department shall deposit
21the following specified deposits in the aggregate from
22collections under the Use Tax Act, the Service Use Tax Act, the
23Service Occupation Tax Act, and the Retailers' Occupation Tax
24Act, as required under Section 8.25g of the State Finance Act
25for distribution consistent with the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

10100SB1805ham004- 211 -LRB101 08915 JWD 72460 a

1The moneys received by the Department pursuant to this Act and
2required to be deposited into the Civic and Transit
3Infrastructure Fund are subject to the pledge, claim, and
4charge set forth in Section 25-55 of the Public-Private
5Partnership for Civic and Transit Infrastructure Project Act.
6As used in this paragraph, "civic build", "private entity",
7"public-private agreement", and "public agency" have the
8meanings provided in Section 25-10 of the Public-Private
9Partnership for Civic and Transit Infrastructure Project Act.
10        Fiscal Year............................Total Deposit
11        2024....................................$200,000,000
12        2025....................................$206,000,000
13        2026....................................$212,200,000
14        2027....................................$218,500,000
15        2028....................................$225,100,000
16        2029....................................$288,700,000
17        2030....................................$298,900,000
18        2031....................................$309,300,000
19        2032....................................$320,100,000
20        2033....................................$331,200,000
21        2034....................................$341,200,000
22        2035....................................$351,400,000
23        2036....................................$361,900,000
24        2037....................................$372,800,000
25        2038....................................$384,000,000
26        2039....................................$395,500,000

 

 

10100SB1805ham004- 212 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 213 -LRB101 08915 JWD 72460 a

1Fund as provided in this Section, the Department shall pay each
2month into the Road Fund the amount estimated to represent 48%
3of the net revenue realized from the taxes imposed on motor
4fuel and gasohol. Beginning July 1, 2024 and until July 1,
52025, subject to the payment of amounts into the State and
6Local Sales Tax Reform Fund, the Build Illinois Fund, the
7McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 64% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning on
13July 1, 2025, subject to the payment of amounts into the State
14and Local Sales Tax Reform Fund, the Build Illinois Fund, the
15McCormick Place Expansion Project Fund, the Illinois Tax
16Increment Fund, the Energy Infrastructure Fund, and the Tax
17Compliance and Administration Fund as provided in this Section,
18the Department shall pay each month into the Road Fund the
19amount estimated to represent 80% of the net revenue realized
20from the taxes imposed on motor fuel and gasohol. As used in
21this paragraph "motor fuel" has the meaning given to that term
22in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
23meaning given to that term in Section 3-40 of the Use Tax Act.
24    Of the remainder of the moneys received by the Department
25pursuant to this Act, 75% thereof shall be paid into the
26General Revenue Fund of the State Treasury and 25% shall be

 

 

10100SB1805ham004- 214 -LRB101 08915 JWD 72460 a

1reserved in a special account and used only for the transfer to
2the Common School Fund as part of the monthly transfer from the
3General Revenue Fund in accordance with Section 8a of the State
4Finance Act.
5    As soon as possible after the first day of each month, upon
6certification of the Department of Revenue, the Comptroller
7shall order transferred and the Treasurer shall transfer from
8the General Revenue Fund to the Motor Fuel Tax Fund an amount
9equal to 1.7% of 80% of the net revenue realized under this Act
10for the second preceding month. Beginning April 1, 2000, this
11transfer is no longer required and shall not be made.
12    Net revenue realized for a month shall be the revenue
13collected by the State pursuant to this Act, less the amount
14paid out during that month as refunds to taxpayers for
15overpayment of liability.
16(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
17100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1815, Section 15-15, eff. 6-5-19; 101-10, Article 25, Section
1925-110, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
206-28-19; 101-604, eff. 12-13-19.)
 
21    Section 15-20. The Service Occupation Tax Act is amended by
22changing Section 9 as follows:
 
23    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
24    Sec. 9. Each serviceman required or authorized to collect

 

 

10100SB1805ham004- 215 -LRB101 08915 JWD 72460 a

1the tax herein imposed shall pay to the Department the amount
2of such tax at the time when he is required to file his return
3for the period during which such tax was collectible, less a
4discount of 2.1% prior to January 1, 1990, and 1.75% on and
5after January 1, 1990, or $5 per calendar year, whichever is
6greater, which is allowed to reimburse the serviceman for
7expenses incurred in collecting the tax, keeping records,
8preparing and filing returns, remitting the tax and supplying
9data to the Department on request. The discount under this
10Section is not allowed for the 1.25% portion of taxes paid on
11aviation fuel that is subject to the revenue use requirements
12of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The discount allowed
13under this Section is allowed only for returns that are filed
14in the manner required by this Act. The Department may disallow
15the discount for servicemen whose certificate of registration
16is revoked at the time the return is filed, but only if the
17Department's decision to revoke the certificate of
18registration has become final.
19    Where such tangible personal property is sold under a
20conditional sales contract, or under any other form of sale
21wherein the payment of the principal sum, or a part thereof, is
22extended beyond the close of the period for which the return is
23filed, the serviceman, in collecting the tax may collect, for
24each tax return period, only the tax applicable to the part of
25the selling price actually received during such tax return
26period.

 

 

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

 

 

10100SB1805ham004- 217 -LRB101 08915 JWD 72460 a

1    from charge and time sales, but less all deductions allowed
2    by law;
3        4. The amount of credit provided in Section 2d of this
4    Act;
5        5. The amount of tax due;
6        5-5. The signature of the taxpayer; and
7        6. Such other reasonable information as the Department
8    may require.
9    Each serviceman required or authorized to collect the tax
10herein imposed on aviation fuel acquired as an incident to the
11purchase of a service in this State during the preceding
12calendar month shall, instead of reporting and paying tax as
13otherwise required by this Section, report and pay such tax on
14a separate aviation fuel tax return. The requirements related
15to the return shall be as otherwise provided in this Section.
16Notwithstanding any other provisions of this Act to the
17contrary, servicemen transferring aviation fuel incident to
18sales of service shall file all aviation fuel tax returns and
19shall make all aviation fuel tax payments by electronic means
20in the manner and form required by the Department. For purposes
21of this Section, "aviation fuel" means jet fuel and aviation
22gasoline.
23    If a taxpayer fails to sign a return within 30 days after
24the proper notice and demand for signature by the Department,
25the return shall be considered valid and any amount shown to be
26due on the return shall be deemed assessed.

 

 

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1    Notwithstanding any other provision of this Act to the
2contrary, servicemen subject to tax on cannabis shall file all
3cannabis tax returns and shall make all cannabis tax payments
4by electronic means in the manner and form required by the
5Department.
6    Prior to October 1, 2003, and on and after September 1,
72004 a serviceman may accept a Manufacturer's Purchase Credit
8certification from a purchaser in satisfaction of Service Use
9Tax as provided in Section 3-70 of the Service Use Tax Act if
10the purchaser provides the appropriate documentation as
11required by Section 3-70 of the Service Use Tax Act. A
12Manufacturer's Purchase Credit certification, accepted prior
13to October 1, 2003 or on or after September 1, 2004 by a
14serviceman as provided in Section 3-70 of the Service Use Tax
15Act, may be used by that serviceman to satisfy Service
16Occupation Tax liability in the amount claimed in the
17certification, not to exceed 6.25% of the receipts subject to
18tax from a qualifying purchase. A Manufacturer's Purchase
19Credit reported on any original or amended return filed under
20this Act after October 20, 2003 for reporting periods prior to
21September 1, 2004 shall be disallowed. Manufacturer's Purchase
22Credit reported on annual returns due on or after January 1,
232005 will be disallowed for periods prior to September 1, 2004.
24No Manufacturer's Purchase Credit may be used after September
2530, 2003 through August 31, 2004 to satisfy any tax liability
26imposed under this Act, including any audit liability.

 

 

10100SB1805ham004- 219 -LRB101 08915 JWD 72460 a

1    If the serviceman's average monthly tax liability to the
2Department does not exceed $200, the Department may authorize
3his returns to be filed on a quarter annual basis, with the
4return for January, February and March of a given year being
5due by April 20 of such year; with the return for April, May
6and June of a given year being due by July 20 of such year; with
7the return for July, August and September of a given year being
8due by October 20 of such year, and with the return for
9October, November and December of a given year being due by
10January 20 of the following year.
11    If the serviceman's average monthly tax liability to the
12Department does not exceed $50, the Department may authorize
13his returns to be filed on an annual basis, with the return for
14a given year being due by January 20 of the following year.
15    Such quarter annual and annual returns, as to form and
16substance, shall be subject to the same requirements as monthly
17returns.
18    Notwithstanding any other provision in this Act concerning
19the time within which a serviceman may file his return, in the
20case of any serviceman who ceases to engage in a kind of
21business which makes him responsible for filing returns under
22this Act, such serviceman shall file a final return under this
23Act with the Department not more than 1 month after
24discontinuing such business.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

10100SB1805ham004- 220 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 221 -LRB101 08915 JWD 72460 a

1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    Where a serviceman collects the tax with respect to the
14selling price of tangible personal property which he sells and
15the purchaser thereafter returns such tangible personal
16property and the serviceman refunds the selling price thereof
17to the purchaser, such serviceman shall also refund, to the
18purchaser, the tax so collected from the purchaser. When filing
19his return for the period in which he refunds such tax to the
20purchaser, the serviceman may deduct the amount of the tax so
21refunded by him to the purchaser from any other Service
22Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
23Use Tax which such serviceman may be required to pay or remit
24to the Department, as shown by such return, provided that the
25amount of the tax to be deducted shall previously have been
26remitted to the Department by such serviceman. If the

 

 

10100SB1805ham004- 222 -LRB101 08915 JWD 72460 a

1serviceman shall not previously have remitted the amount of
2such tax to the Department, he shall be entitled to no
3deduction hereunder upon refunding such tax to the purchaser.
4    If experience indicates such action to be practicable, the
5Department may prescribe and furnish a combination or joint
6return which will enable servicemen, who are required to file
7returns hereunder and also under the Retailers' Occupation Tax
8Act, the Use Tax Act or the Service Use Tax Act, to furnish all
9the return information required by all said Acts on the one
10form.
11    Where the serviceman has more than one business registered
12with the Department under separate registrations hereunder,
13such serviceman shall file separate returns for each registered
14business.
15    Beginning January 1, 1990, each month the Department shall
16pay into the Local Government Tax Fund the revenue realized for
17the preceding month from the 1% tax imposed under this Act.
18    Beginning January 1, 1990, each month the Department shall
19pay into the County and Mass Transit District Fund 4% of the
20revenue realized for the preceding month from the 6.25% general
21rate on sales of tangible personal property other than aviation
22fuel sold on or after December 1, 2019. This exception for
23aviation fuel only applies for so long as the revenue use
24requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
25binding on the State.
26    Beginning August 1, 2000, each month the Department shall

 

 

10100SB1805ham004- 223 -LRB101 08915 JWD 72460 a

1pay into the County and Mass Transit District Fund 20% of the
2net revenue realized for the preceding month from the 1.25%
3rate on the selling price of motor fuel and gasohol.
4    Beginning January 1, 1990, each month the Department shall
5pay into the Local Government Tax Fund 16% of the revenue
6realized for the preceding month from the 6.25% general rate on
7transfers of tangible personal property other than aviation
8fuel sold on or after December 1, 2019. This exception for
9aviation fuel only applies for so long as the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the State.
12    For aviation fuel sold on or after December 1, 2019, each
13month the Department shall pay into the State Aviation Program
14Fund 20% of the net revenue realized for the preceding month
15from the 6.25% general rate on the selling price of aviation
16fuel, less an amount estimated by the Department to be required
17for refunds of the 20% portion of the tax on aviation fuel
18under this Act, which amount shall be deposited into the
19Aviation Fuel Sales Tax Refund Fund. The Department shall only
20pay moneys into the State Aviation Program Fund and the
21Aviation Fuel Sales Tax Refund Fund under this Act for so long
22as the revenue use requirements of 49 U.S.C. 47107(b) and 49
23U.S.C. 47133 are binding on the State.
24    Beginning August 1, 2000, each month the Department shall
25pay into the Local Government Tax Fund 80% of the net revenue
26realized for the preceding month from the 1.25% rate on the

 

 

10100SB1805ham004- 224 -LRB101 08915 JWD 72460 a

1selling price of motor fuel and gasohol.
2    Beginning October 1, 2009, each month the Department shall
3pay into the Capital Projects Fund an amount that is equal to
4an amount estimated by the Department to represent 80% of the
5net revenue realized for the preceding month from the sale of
6candy, grooming and hygiene products, and soft drinks that had
7been taxed at a rate of 1% prior to September 1, 2009 but that
8are now taxed at 6.25%.
9    Beginning July 1, 2013, each month the Department shall pay
10into the Underground Storage Tank Fund from the proceeds
11collected under this Act, the Use Tax Act, the Service Use Tax
12Act, and the Retailers' Occupation Tax Act an amount equal to
13the average monthly deficit in the Underground Storage Tank
14Fund during the prior year, as certified annually by the
15Illinois Environmental Protection Agency, but the total
16payment into the Underground Storage Tank Fund under this Act,
17the Use Tax Act, the Service Use Tax Act, and the Retailers'
18Occupation Tax Act shall not exceed $18,000,000 in any State
19fiscal year. As used in this paragraph, the "average monthly
20deficit" shall be equal to the difference between the average
21monthly claims for payment by the fund and the average monthly
22revenues deposited into the fund, excluding payments made
23pursuant to this paragraph.
24    Beginning July 1, 2015, of the remainder of the moneys
25received by the Department under the Use Tax Act, the Service
26Use Tax Act, this Act, and the Retailers' Occupation Tax Act,

 

 

10100SB1805ham004- 225 -LRB101 08915 JWD 72460 a

1each month the Department shall deposit $500,000 into the State
2Crime Laboratory Fund.
3    Of the remainder of the moneys received by the Department
4pursuant to this Act, (a) 1.75% thereof shall be paid into the
5Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
6and after July 1, 1989, 3.8% thereof shall be paid into the
7Build Illinois Fund; provided, however, that if in any fiscal
8year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
9may be, of the moneys received by the Department and required
10to be paid into the Build Illinois Fund pursuant to Section 3
11of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
12Act, Section 9 of the Service Use Tax Act, and Section 9 of the
13Service Occupation Tax Act, such Acts being hereinafter called
14the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
15may be, of moneys being hereinafter called the "Tax Act
16Amount", and (2) the amount transferred to the Build Illinois
17Fund from the State and Local Sales Tax Reform Fund shall be
18less than the Annual Specified Amount (as defined in Section 3
19of the Retailers' Occupation Tax Act), an amount equal to the
20difference shall be immediately paid into the Build Illinois
21Fund from other moneys received by the Department pursuant to
22the Tax Acts; and further provided, that if on the last
23business day of any month the sum of (1) the Tax Act Amount
24required to be deposited into the Build Illinois Account in the
25Build Illinois Fund during such month and (2) the amount
26transferred during such month to the Build Illinois Fund from

 

 

10100SB1805ham004- 226 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 227 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 228 -LRB101 08915 JWD 72460 a

1Expansion Project Fund in the specified fiscal years.
2Fiscal YearTotal Deposit
31993         $0
41994 53,000,000
51995 58,000,000
61996 61,000,000
71997 64,000,000
81998 68,000,000
91999 71,000,000
102000 75,000,000
112001 80,000,000
122002 93,000,000
132003 99,000,000
142004103,000,000
152005108,000,000
162006113,000,000
172007119,000,000
182008126,000,000
192009132,000,000
202010139,000,000
212011146,000,000
222012153,000,000
232013161,000,000
242014170,000,000
252015179,000,000

 

 

10100SB1805ham004- 229 -LRB101 08915 JWD 72460 a

12016189,000,000
22017199,000,000
32018210,000,000
42019221,000,000
52020233,000,000
62021300,000,000 246,000,000
72022300,000,000260,000,000
82023300,000,000275,000,000
92024 300,000,000275,000,000
102025 300,000,000275,000,000
112026 300,000,000279,000,000
122027 375,000,000292,000,000
132028 375,000,000307,000,000
142029 375,000,000322,000,000
152030 375,000,000338,000,000
162031 375,000,000350,000,000
172032 375,000,000350,000,000
182033 375,000,000
192034375,000,000
202035375,000,000
212036450,000,000
22and
23each fiscal year
24thereafter that bonds
25are outstanding under
26Section 13.2 of the

 

 

10100SB1805ham004- 230 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 231 -LRB101 08915 JWD 72460 a

1revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
247133 are binding on the State.
3    Subject to payment of amounts into the Build Illinois Fund
4and the McCormick Place Expansion Project Fund pursuant to the
5preceding paragraphs or in any amendments thereto hereafter
6enacted, beginning July 1, 1993 and ending on September 30,
72013, the Department shall each month pay into the Illinois Tax
8Increment Fund 0.27% of 80% of the net revenue realized for the
9preceding month from the 6.25% general rate on the selling
10price of tangible personal property.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning with the receipt of the first report of
15taxes paid by an eligible business and continuing for a 25-year
16period, the Department shall each month pay into the Energy
17Infrastructure Fund 80% of the net revenue realized from the
186.25% general rate on the selling price of Illinois-mined coal
19that was sold to an eligible business. For purposes of this
20paragraph, the term "eligible business" means a new electric
21generating facility certified pursuant to Section 605-332 of
22the Department of Commerce and Economic Opportunity Law of the
23Civil Administrative Code of Illinois.
24    Subject to payment of amounts into the Build Illinois Fund,
25the McCormick Place Expansion Project Fund, the Illinois Tax
26Increment Fund, and the Energy Infrastructure Fund pursuant to

 

 

10100SB1805ham004- 232 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 233 -LRB101 08915 JWD 72460 a

1entity and completion of the civic build, beginning on July 1,
22023, of the remainder of the moneys received by the Department
3under the Use Tax Act, the Service Use Tax Act, the Service
4Occupation Tax Act, and this Act, the Department shall deposit
5the following specified deposits in the aggregate from
6collections under the Use Tax Act, the Service Use Tax Act, the
7Service Occupation Tax Act, and the Retailers' Occupation Tax
8Act, as required under Section 8.25g of the State Finance Act
9for distribution consistent with the Public-Private
10Partnership for Civic and Transit Infrastructure Project Act.
11The moneys received by the Department pursuant to this Act and
12required to be deposited into the Civic and Transit
13Infrastructure Fund are subject to the pledge, claim and charge
14set forth in Section 25-55 of the Public-Private Partnership
15for Civic and Transit Infrastructure Project Act. As used in
16this paragraph, "civic build", "private entity",
17"public-private agreement", and "public agency" have the
18meanings provided in Section 25-10 of the Public-Private
19Partnership for Civic and Transit Infrastructure Project Act.
20        Fiscal Year............................Total Deposit
21        2024....................................$200,000,000
22        2025....................................$206,000,000
23        2026....................................$212,200,000
24        2027....................................$218,500,000
25        2028....................................$225,100,000
26        2029....................................$288,700,000

 

 

10100SB1805ham004- 234 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 235 -LRB101 08915 JWD 72460 a

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

 

 

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

 

 

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

 

 

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

 

 

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1products are sold by numerous servicemen in Illinois, and who
2wish to do so, to assume the responsibility for accounting and
3paying to the Department all tax accruing under this Act with
4respect to such sales, if the servicemen who are affected do
5not make written objection to the Department to this
6arrangement.
7(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
8100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
915, Section 15-20, eff. 6-5-19; 101-10, Article 25, Section
1025-115, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
116-28-19; 101-604, eff. 12-13-19.)
 
12    Section 15-25. The Retailers' Occupation Tax Act is amended
13by changing Section 3 as follows:
 
14    (35 ILCS 120/3)  (from Ch. 120, par. 442)
15    Sec. 3. Except as provided in this Section, on or before
16the twentieth day of each calendar month, every person engaged
17in the business of selling tangible personal property at retail
18in this State during the preceding calendar month shall file a
19return with the Department, stating:
20        1. The name of the seller;
21        2. His residence address and the address of his
22    principal place of business and the address of the
23    principal place of business (if that is a different
24    address) from which he engages in the business of selling

 

 

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1    tangible personal property at retail in this State;
2        3. Total amount of receipts received by him during the
3    preceding calendar month or quarter, as the case may be,
4    from sales of tangible personal property, and from services
5    furnished, by him during such preceding calendar month or
6    quarter;
7        4. Total amount received by him during the preceding
8    calendar month or quarter on charge and time sales of
9    tangible personal property, and from services furnished,
10    by him prior to the month or quarter for which the return
11    is filed;
12        5. Deductions allowed by law;
13        6. Gross receipts which were received by him during the
14    preceding calendar month or quarter and upon the basis of
15    which the tax is imposed;
16        7. The amount of credit provided in Section 2d of this
17    Act;
18        8. The amount of tax due;
19        9. The signature of the taxpayer; and
20        10. Such other reasonable information as the
21    Department may require.
22    On and after January 1, 2018, except for returns for motor
23vehicles, watercraft, aircraft, and trailers that are required
24to be registered with an agency of this State, with respect to
25retailers whose annual gross receipts average $20,000 or more,
26all returns required to be filed pursuant to this Act shall be

 

 

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1filed electronically. Retailers who demonstrate that they do
2not have access to the Internet or demonstrate hardship in
3filing electronically may petition the Department to waive the
4electronic filing requirement.
5    If a taxpayer fails to sign a return within 30 days after
6the proper notice and demand for signature by the Department,
7the return shall be considered valid and any amount shown to be
8due on the return shall be deemed assessed.
9    Each return shall be accompanied by the statement of
10prepaid tax issued pursuant to Section 2e for which credit is
11claimed.
12    Prior to October 1, 2003, and on and after September 1,
132004 a retailer may accept a Manufacturer's Purchase Credit
14certification from a purchaser in satisfaction of Use Tax as
15provided in Section 3-85 of the Use Tax Act if the purchaser
16provides the appropriate documentation as required by Section
173-85 of the Use Tax Act. A Manufacturer's Purchase Credit
18certification, accepted by a retailer prior to October 1, 2003
19and on and after September 1, 2004 as provided in Section 3-85
20of the Use Tax Act, may be used by that retailer to satisfy
21Retailers' Occupation Tax liability in the amount claimed in
22the certification, not to exceed 6.25% of the receipts subject
23to tax from a qualifying purchase. A Manufacturer's Purchase
24Credit reported on any original or amended return filed under
25this Act after October 20, 2003 for reporting periods prior to
26September 1, 2004 shall be disallowed. Manufacturer's

 

 

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1Purchaser Credit reported on annual returns due on or after
2January 1, 2005 will be disallowed for periods prior to
3September 1, 2004. No Manufacturer's Purchase Credit may be
4used after September 30, 2003 through August 31, 2004 to
5satisfy any tax liability imposed under this Act, including any
6audit liability.
7    The Department may require returns to be filed on a
8quarterly basis. If so required, a return for each calendar
9quarter shall be filed on or before the twentieth day of the
10calendar month following the end of such calendar quarter. The
11taxpayer shall also file a return with the Department for each
12of the first two months of each calendar quarter, on or before
13the twentieth day of the following calendar month, stating:
14        1. The name of the seller;
15        2. The address of the principal place of business from
16    which he engages in the business of selling tangible
17    personal property at retail in this State;
18        3. The total amount of taxable receipts received by him
19    during the preceding calendar month from sales of tangible
20    personal property by him during such preceding calendar
21    month, including receipts from charge and time sales, but
22    less all deductions allowed by law;
23        4. The amount of credit provided in Section 2d of this
24    Act;
25        5. The amount of tax due; and
26        6. Such other reasonable information as the Department

 

 

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1    may require.
2    Every person engaged in the business of selling aviation
3fuel at retail in this State during the preceding calendar
4month shall, instead of reporting and paying tax as otherwise
5required by this Section, report and pay such tax on a separate
6aviation fuel tax return. The requirements related to the
7return shall be as otherwise provided in this Section.
8Notwithstanding any other provisions of this Act to the
9contrary, retailers selling aviation fuel shall file all
10aviation fuel tax returns and shall make all aviation fuel tax
11payments by electronic means in the manner and form required by
12the Department. For purposes of this Section, "aviation fuel"
13means jet fuel and aviation gasoline.
14    Beginning on October 1, 2003, any person who is not a
15licensed distributor, importing distributor, or manufacturer,
16as defined in the Liquor Control Act of 1934, but is engaged in
17the business of selling, at retail, alcoholic liquor shall file
18a statement with the Department of Revenue, in a format and at
19a time prescribed by the Department, showing the total amount
20paid for alcoholic liquor purchased during the preceding month
21and such other information as is reasonably required by the
22Department. The Department may adopt rules to require that this
23statement be filed in an electronic or telephonic format. Such
24rules may provide for exceptions from the filing requirements
25of this paragraph. For the purposes of this paragraph, the term
26"alcoholic liquor" shall have the meaning prescribed in the

 

 

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1Liquor Control Act of 1934.
2    Beginning on October 1, 2003, every distributor, importing
3distributor, and manufacturer of alcoholic liquor as defined in
4the Liquor Control Act of 1934, shall file a statement with the
5Department of Revenue, no later than the 10th day of the month
6for the preceding month during which transactions occurred, by
7electronic means, showing the total amount of gross receipts
8from the sale of alcoholic liquor sold or distributed during
9the preceding month to purchasers; identifying the purchaser to
10whom it was sold or distributed; the purchaser's tax
11registration number; and such other information reasonably
12required by the Department. A distributor, importing
13distributor, or manufacturer of alcoholic liquor must
14personally deliver, mail, or provide by electronic means to
15each retailer listed on the monthly statement a report
16containing a cumulative total of that distributor's, importing
17distributor's, or manufacturer's total sales of alcoholic
18liquor to that retailer no later than the 10th day of the month
19for the preceding month during which the transaction occurred.
20The distributor, importing distributor, or manufacturer shall
21notify the retailer as to the method by which the distributor,
22importing distributor, or manufacturer will provide the sales
23information. If the retailer is unable to receive the sales
24information by electronic means, the distributor, importing
25distributor, or manufacturer shall furnish the sales
26information by personal delivery or by mail. For purposes of

 

 

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1this paragraph, the term "electronic means" includes, but is
2not limited to, the use of a secure Internet website, e-mail,
3or facsimile.
4    If a total amount of less than $1 is payable, refundable or
5creditable, such amount shall be disregarded if it is less than
650 cents and shall be increased to $1 if it is 50 cents or more.
7    Notwithstanding any other provision of this Act to the
8contrary, retailers subject to tax on cannabis shall file all
9cannabis tax returns and shall make all cannabis tax payments
10by electronic means in the manner and form required by the
11Department.
12    Beginning October 1, 1993, a taxpayer who has an average
13monthly tax liability of $150,000 or more shall make all
14payments required by rules of the Department by electronic
15funds transfer. Beginning October 1, 1994, a taxpayer who has
16an average monthly tax liability of $100,000 or more shall make
17all payments required by rules of the Department by electronic
18funds transfer. Beginning October 1, 1995, a taxpayer who has
19an average monthly tax liability of $50,000 or more shall make
20all payments required by rules of the Department by electronic
21funds transfer. Beginning October 1, 2000, a taxpayer who has
22an annual tax liability of $200,000 or more shall make all
23payments required by rules of the Department by electronic
24funds transfer. The term "annual tax liability" shall be the
25sum of the taxpayer's liabilities under this Act, and under all
26other State and local occupation and use tax laws administered

 

 

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

 

 

10100SB1805ham004- 247 -LRB101 08915 JWD 72460 a

1return or other document under this Act shall, if such amount
2is not a whole-dollar amount, be increased to the nearest
3whole-dollar amount in any case where the fractional part of a
4dollar is 50 cents or more, and decreased to the nearest
5whole-dollar amount where the fractional part of a dollar is
6less than 50 cents.
7    If the retailer is otherwise required to file a monthly
8return and if the retailer's average monthly tax liability to
9the Department does not exceed $200, the Department may
10authorize his returns to be filed on a quarter annual basis,
11with the return for January, February and March of a given year
12being due by April 20 of such year; with the return for April,
13May and June of a given year being due by July 20 of such year;
14with the return for July, August and September of a given year
15being due by October 20 of such year, and with the return for
16October, November and December of a given year being due by
17January 20 of the following year.
18    If the retailer is otherwise required to file a monthly or
19quarterly return and if the retailer's average monthly tax
20liability with the Department does not exceed $50, the
21Department may authorize his returns to be filed on an annual
22basis, with the return for a given year being due by January 20
23of the following year.
24    Such quarter annual and annual returns, as to form and
25substance, shall be subject to the same requirements as monthly
26returns.

 

 

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

 

 

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

 

 

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

 

 

10100SB1805ham004- 251 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 252 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 253 -LRB101 08915 JWD 72460 a

1wants the transaction reporting return filed and the payment of
2the tax or proof of exemption made to the Department before the
3retailer is willing to take these actions and such user has not
4paid the tax to the retailer, such user may certify to the fact
5of such delay by the retailer and may (upon the Department
6being satisfied of the truth of such certification) transmit
7the information required by the transaction reporting return
8and the remittance for tax or proof of exemption directly to
9the Department and obtain his tax receipt or exemption
10determination, in which event the transaction reporting return
11and tax remittance (if a tax payment was required) shall be
12credited by the Department to the proper retailer's account
13with the Department, but without the 2.1% or 1.75% discount
14provided for in this Section being allowed. When the user pays
15the tax directly to the Department, he shall pay the tax in the
16same amount and in the same form in which it would be remitted
17if the tax had been remitted to the Department by the retailer.
18    Refunds made by the seller during the preceding return
19period to purchasers, on account of tangible personal property
20returned to the seller, shall be allowed as a deduction under
21subdivision 5 of his monthly or quarterly return, as the case
22may be, in case the seller had theretofore included the
23receipts from the sale of such tangible personal property in a
24return filed by him and had paid the tax imposed by this Act
25with respect to such receipts.
26    Where the seller is a corporation, the return filed on

 

 

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1behalf of such corporation shall be signed by the president,
2vice-president, secretary or treasurer or by the properly
3accredited agent of such corporation.
4    Where the seller is a limited liability company, the return
5filed on behalf of the limited liability company shall be
6signed by a manager, member, or properly accredited agent of
7the limited liability company.
8    Except as provided in this Section, the retailer filing the
9return under this Section shall, at the time of filing such
10return, pay to the Department the amount of tax imposed by this
11Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
12on and after January 1, 1990, or $5 per calendar year,
13whichever is greater, which is allowed to reimburse the
14retailer for the expenses incurred in keeping records,
15preparing and filing returns, remitting the tax and supplying
16data to the Department on request. The discount under this
17Section is not allowed for the 1.25% portion of taxes paid on
18aviation fuel that is subject to the revenue use requirements
19of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. Any prepayment made
20pursuant to Section 2d of this Act shall be included in the
21amount on which such 2.1% or 1.75% discount is computed. In the
22case of retailers who report and pay the tax on a transaction
23by transaction basis, as provided in this Section, such
24discount shall be taken with each such tax remittance instead
25of when such retailer files his periodic return. The discount
26allowed under this Section is allowed only for returns that are

 

 

10100SB1805ham004- 255 -LRB101 08915 JWD 72460 a

1filed in the manner required by this Act. The Department may
2disallow the discount for retailers whose certificate of
3registration is revoked at the time the return is filed, but
4only if the Department's decision to revoke the certificate of
5registration has become final.
6    Before October 1, 2000, if the taxpayer's average monthly
7tax liability to the Department under this Act, the Use Tax
8Act, the Service Occupation Tax Act, and the Service Use Tax
9Act, excluding any liability for prepaid sales tax to be
10remitted in accordance with Section 2d of this Act, was $10,000
11or more during the preceding 4 complete calendar quarters, he
12shall file a return with the Department each month by the 20th
13day of the month next following the month during which such tax
14liability is incurred and shall make payments to the Department
15on or before the 7th, 15th, 22nd and last day of the month
16during which such liability is incurred. On and after October
171, 2000, if the taxpayer's average monthly tax liability to the
18Department under this Act, the Use Tax Act, the Service
19Occupation Tax Act, and the Service Use Tax Act, excluding any
20liability for prepaid sales tax to be remitted in accordance
21with Section 2d of this Act, was $20,000 or more during the
22preceding 4 complete calendar quarters, he shall file a return
23with the Department each month by the 20th day of the month
24next following the month during which such tax liability is
25incurred and shall make payment to the Department on or before
26the 7th, 15th, 22nd and last day of the month during which such

 

 

10100SB1805ham004- 256 -LRB101 08915 JWD 72460 a

1liability is incurred. If the month during which such tax
2liability is incurred began prior to January 1, 1985, each
3payment shall be in an amount equal to 1/4 of the taxpayer's
4actual liability for the month or an amount set by the
5Department not to exceed 1/4 of the average monthly liability
6of the taxpayer to the Department for the preceding 4 complete
7calendar quarters (excluding the month of highest liability and
8the month of lowest liability in such 4 quarter period). If the
9month during which such tax liability is incurred begins on or
10after January 1, 1985 and prior to January 1, 1987, each
11payment shall be in an amount equal to 22.5% of the taxpayer's
12actual liability for the month or 27.5% of the taxpayer's
13liability for the same calendar month of the preceding year. If
14the month during which such tax liability is incurred begins on
15or after January 1, 1987 and prior to January 1, 1988, each
16payment shall be in an amount equal to 22.5% of the taxpayer's
17actual liability for the month or 26.25% of the taxpayer's
18liability for the same calendar month of the preceding year. If
19the month during which such tax liability is incurred begins on
20or after January 1, 1988, and prior to January 1, 1989, or
21begins on or after January 1, 1996, each payment shall be in an
22amount equal to 22.5% of the taxpayer's actual liability for
23the month or 25% of the taxpayer's liability for the same
24calendar month of the preceding year. If the month during which
25such tax liability is incurred begins on or after January 1,
261989, and prior to January 1, 1996, each payment shall be in an

 

 

10100SB1805ham004- 257 -LRB101 08915 JWD 72460 a

1amount equal to 22.5% of the taxpayer's actual liability for
2the month or 25% of the taxpayer's liability for the same
3calendar month of the preceding year or 100% of the taxpayer's
4actual liability for the quarter monthly reporting period. The
5amount of such quarter monthly payments shall be credited
6against the final tax liability of the taxpayer's return for
7that month. Before October 1, 2000, once applicable, the
8requirement of the making of quarter monthly payments to the
9Department by taxpayers having an average monthly tax liability
10of $10,000 or more as determined in the manner provided above
11shall continue until such taxpayer's average monthly liability
12to the Department during the preceding 4 complete calendar
13quarters (excluding the month of highest liability and the
14month of lowest liability) is less than $9,000, or until such
15taxpayer's average monthly liability to the Department as
16computed for each calendar quarter of the 4 preceding complete
17calendar quarter period is less than $10,000. However, if a
18taxpayer can show the Department that a substantial change in
19the taxpayer's business has occurred which causes the taxpayer
20to anticipate that his average monthly tax liability for the
21reasonably foreseeable future will fall below the $10,000
22threshold stated above, then such taxpayer may petition the
23Department for a change in such taxpayer's reporting status. On
24and after October 1, 2000, once applicable, the requirement of
25the making of quarter monthly payments to the Department by
26taxpayers having an average monthly tax liability of $20,000 or

 

 

10100SB1805ham004- 258 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 259 -LRB101 08915 JWD 72460 a

1payment dates for taxpayers who file on other than a calendar
2monthly basis.
3    The provisions of this paragraph apply before October 1,
42001. Without regard to whether a taxpayer is required to make
5quarter monthly payments as specified above, any taxpayer who
6is required by Section 2d of this Act to collect and remit
7prepaid taxes and has collected prepaid taxes which average in
8excess of $25,000 per month during the preceding 2 complete
9calendar quarters, shall file a return with the Department as
10required by Section 2f and shall make payments to the
11Department on or before the 7th, 15th, 22nd and last day of the
12month during which such liability is incurred. If the month
13during which such tax liability is incurred began prior to
14September 1, 1985 (the effective date of Public Act 84-221),
15each payment shall be in an amount not less than 22.5% of the
16taxpayer's actual liability under Section 2d. If the month
17during which such tax liability is incurred begins on or after
18January 1, 1986, each payment shall be in an amount equal to
1922.5% of the taxpayer's actual liability for the month or 27.5%
20of the taxpayer's liability for the same calendar month of the
21preceding calendar year. If the month during which such tax
22liability is incurred begins on or after January 1, 1987, each
23payment shall be in an amount equal to 22.5% of the taxpayer's
24actual liability for the month or 26.25% of the taxpayer's
25liability for the same calendar month of the preceding year.
26The amount of such quarter monthly payments shall be credited

 

 

10100SB1805ham004- 260 -LRB101 08915 JWD 72460 a

1against the final tax liability of the taxpayer's return for
2that month filed under this Section or Section 2f, as the case
3may be. Once applicable, the requirement of the making of
4quarter monthly payments to the Department pursuant to this
5paragraph shall continue until such taxpayer's average monthly
6prepaid tax collections during the preceding 2 complete
7calendar quarters is $25,000 or less. If any such quarter
8monthly payment is not paid at the time or in the amount
9required, the taxpayer shall be liable for penalties and
10interest on such difference, except insofar as the taxpayer has
11previously made payments for that month in excess of the
12minimum payments previously due.
13    The provisions of this paragraph apply on and after October
141, 2001. Without regard to whether a taxpayer is required to
15make quarter monthly payments as specified above, any taxpayer
16who is required by Section 2d of this Act to collect and remit
17prepaid taxes and has collected prepaid taxes that average in
18excess of $20,000 per month during the preceding 4 complete
19calendar quarters shall file a return with the Department as
20required by Section 2f and shall make payments to the
21Department on or before the 7th, 15th, 22nd and last day of the
22month during which the liability is incurred. Each payment
23shall be in an amount equal to 22.5% of the taxpayer's actual
24liability for the month or 25% of the taxpayer's liability for
25the same calendar month of the preceding year. The amount of
26the quarter monthly payments shall be credited against the

 

 

10100SB1805ham004- 261 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 262 -LRB101 08915 JWD 72460 a

1prescribed by the Department. If no such request is made, the
2taxpayer may credit such excess payment against tax liability
3subsequently to be remitted to the Department under this Act,
4the Use Tax Act, the Service Occupation Tax Act or the Service
5Use Tax Act, in accordance with reasonable rules and
6regulations prescribed by the Department. If the Department
7subsequently determined that all or any part of the credit
8taken was not actually due to the taxpayer, the taxpayer's 2.1%
9and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
10of the difference between the credit taken and that actually
11due, and that taxpayer shall be liable for penalties and
12interest on such difference.
13    If a retailer of motor fuel is entitled to a credit under
14Section 2d of this Act which exceeds the taxpayer's liability
15to the Department under this Act for the month which the
16taxpayer is filing a return, the Department shall issue the
17taxpayer a credit memorandum for the excess.
18    Beginning January 1, 1990, each month the Department shall
19pay into the Local Government Tax Fund, a special fund in the
20State treasury which is hereby created, the net revenue
21realized for the preceding month from the 1% tax imposed under
22this Act.
23    Beginning January 1, 1990, each month the Department shall
24pay into the County and Mass Transit District Fund, a special
25fund in the State treasury which is hereby created, 4% of the
26net revenue realized for the preceding month from the 6.25%

 

 

10100SB1805ham004- 263 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 264 -LRB101 08915 JWD 72460 a

1under this Act, which amount shall be deposited into the
2Aviation Fuel Sales Tax Refund Fund. The Department shall only
3pay moneys into the State Aviation Program Fund and the
4Aviation Fuel Sales Tax Refund Fund under this Act for so long
5as the revenue use requirements of 49 U.S.C. 47107(b) and 49
6U.S.C. 47133 are binding on the State.
7    Beginning August 1, 2000, each month the Department shall
8pay into the Local Government Tax Fund 80% of the net revenue
9realized for the preceding month from the 1.25% rate on the
10selling price of motor fuel and gasohol. Beginning September 1,
112010, each month the Department shall pay into the Local
12Government Tax Fund 80% of the net revenue realized for the
13preceding month from the 1.25% rate on the selling price of
14sales tax holiday items.
15    Beginning October 1, 2009, each month the Department shall
16pay into the Capital Projects Fund an amount that is equal to
17an amount estimated by the Department to represent 80% of the
18net revenue realized for the preceding month from the sale of
19candy, grooming and hygiene products, and soft drinks that had
20been taxed at a rate of 1% prior to September 1, 2009 but that
21are now taxed at 6.25%.
22    Beginning July 1, 2011, each month the Department shall pay
23into the Clean Air Act Permit Fund 80% of the net revenue
24realized for the preceding month from the 6.25% general rate on
25the selling price of sorbents used in Illinois in the process
26of sorbent injection as used to comply with the Environmental

 

 

10100SB1805ham004- 265 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 266 -LRB101 08915 JWD 72460 a

1and after July 1, 1989, 3.8% thereof shall be paid into the
2Build Illinois Fund; provided, however, that if in any fiscal
3year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
4may be, of the moneys received by the Department and required
5to be paid into the Build Illinois Fund pursuant to this Act,
6Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
7Act, and Section 9 of the Service Occupation Tax Act, such Acts
8being hereinafter called the "Tax Acts" and such aggregate of
92.2% or 3.8%, as the case may be, of moneys being hereinafter
10called the "Tax Act Amount", and (2) the amount transferred to
11the Build Illinois Fund from the State and Local Sales Tax
12Reform Fund shall be less than the Annual Specified Amount (as
13hereinafter defined), an amount equal to the difference shall
14be immediately paid into the Build Illinois Fund from other
15moneys received by the Department pursuant to the Tax Acts; the
16"Annual Specified Amount" means the amounts specified below for
17fiscal years 1986 through 1993:
18Fiscal YearAnnual Specified Amount
191986$54,800,000
201987$76,650,000
211988$80,480,000
221989$88,510,000
231990$115,330,000
241991$145,470,000
251992$182,730,000
261993$206,520,000;

 

 

10100SB1805ham004- 267 -LRB101 08915 JWD 72460 a

1and means the Certified Annual Debt Service Requirement (as
2defined in Section 13 of the Build Illinois Bond Act) or the
3Tax Act Amount, whichever is greater, for fiscal year 1994 and
4each fiscal year thereafter; and further provided, that if on
5the last business day of any month the sum of (1) the Tax Act
6Amount required to be deposited into the Build Illinois Bond
7Account in the Build Illinois Fund during such month and (2)
8the amount transferred to the Build Illinois Fund from the
9State and Local Sales Tax Reform Fund shall have been less than
101/12 of the Annual Specified Amount, an amount equal to the
11difference shall be immediately paid into the Build Illinois
12Fund from other moneys received by the Department pursuant to
13the Tax Acts; and, further provided, that in no event shall the
14payments required under the preceding proviso result in
15aggregate payments into the Build Illinois Fund pursuant to
16this clause (b) for any fiscal year in excess of the greater of
17(i) the Tax Act Amount or (ii) the Annual Specified Amount for
18such fiscal year. The amounts payable into the Build Illinois
19Fund under clause (b) of the first sentence in this paragraph
20shall be payable only until such time as the aggregate amount
21on deposit under each trust indenture securing Bonds issued and
22outstanding pursuant to the Build Illinois Bond Act is
23sufficient, taking into account any future investment income,
24to fully provide, in accordance with such indenture, for the
25defeasance of or the payment of the principal of, premium, if
26any, and interest on the Bonds secured by such indenture and on

 

 

10100SB1805ham004- 268 -LRB101 08915 JWD 72460 a

1any Bonds expected to be issued thereafter and all fees and
2costs payable with respect thereto, all as certified by the
3Director of the Bureau of the Budget (now Governor's Office of
4Management and Budget). If on the last business day of any
5month in which Bonds are outstanding pursuant to the Build
6Illinois Bond Act, the aggregate of moneys deposited in the
7Build Illinois Bond Account in the Build Illinois Fund in such
8month shall be less than the amount required to be transferred
9in such month from the Build Illinois Bond Account to the Build
10Illinois Bond Retirement and Interest Fund pursuant to Section
1113 of the Build Illinois Bond Act, an amount equal to such
12deficiency shall be immediately paid from other moneys received
13by the Department pursuant to the Tax Acts to the Build
14Illinois Fund; provided, however, that any amounts paid to the
15Build Illinois Fund in any fiscal year pursuant to this
16sentence shall be deemed to constitute payments pursuant to
17clause (b) of the first sentence of this paragraph and shall
18reduce the amount otherwise payable for such fiscal year
19pursuant to that clause (b). The moneys received by the
20Department pursuant to this Act and required to be deposited
21into the Build Illinois Fund are subject to the pledge, claim
22and charge set forth in Section 12 of the Build Illinois Bond
23Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

10100SB1805ham004- 269 -LRB101 08915 JWD 72460 a

1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000

 

 

10100SB1805ham004- 270 -LRB101 08915 JWD 72460 a

12008126,000,000
22009132,000,000
32010139,000,000
42011146,000,000
52012153,000,000
62013161,000,000
72014170,000,000
82015179,000,000
92016189,000,000
102017199,000,000
112018210,000,000
122019221,000,000
132020233,000,000
142021300,000,000246,000,000
152022300,000,000260,000,000
162023300,000,000275,000,000
172024 300,000,000275,000,000
182025 300,000,000275,000,000
192026 300,000,000279,000,000
202027 375,000,000292,000,000
212028 375,000,000307,000,000
222029 375,000,000322,000,000
232030 375,000,000338,000,000
242031 375,000,000350,000,000
252032 375,000,000350,000,000
262033375,000,000

 

 

10100SB1805ham004- 271 -LRB101 08915 JWD 72460 a

12034375,000,000
22035375,000,000
32036450,000,000
4and
5each fiscal year
6thereafter that bonds
7are outstanding under
8Section 13.2 of the
9Metropolitan Pier and
10Exposition Authority Act,
11but not after fiscal year 2060.
12    Beginning July 20, 1993 and in each month of each fiscal
13year thereafter, one-eighth of the amount requested in the
14certificate of the Chairman of the Metropolitan Pier and
15Exposition Authority for that fiscal year, less the amount
16deposited into the McCormick Place Expansion Project Fund by
17the State Treasurer in the respective month under subsection
18(g) of Section 13 of the Metropolitan Pier and Exposition
19Authority Act, plus cumulative deficiencies in the deposits
20required under this Section for previous months and years,
21shall be deposited into the McCormick Place Expansion Project
22Fund, until the full amount requested for the fiscal year, but
23not in excess of the amount specified above as "Total Deposit",
24has been deposited.
25    Subject to payment of amounts into the Capital Projects
26Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,

 

 

10100SB1805ham004- 272 -LRB101 08915 JWD 72460 a

1and the McCormick Place Expansion Project Fund pursuant to the
2preceding paragraphs or in any amendments thereto hereafter
3enacted, for aviation fuel sold on or after December 1, 2019,
4the Department shall each month deposit into the Aviation Fuel
5Sales Tax Refund Fund an amount estimated by the Department to
6be required for refunds of the 80% portion of the tax on
7aviation fuel under this Act. The Department shall only deposit
8moneys into the Aviation Fuel Sales Tax Refund Fund under this
9paragraph for so long as the revenue use requirements of 49
10U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
11    Subject to payment of amounts into the Build Illinois Fund
12and the McCormick Place Expansion Project Fund pursuant to the
13preceding paragraphs or in any amendments thereto hereafter
14enacted, beginning July 1, 1993 and ending on September 30,
152013, the Department shall each month pay into the Illinois Tax
16Increment Fund 0.27% of 80% of the net revenue realized for the
17preceding month from the 6.25% general rate on the selling
18price of tangible personal property.
19    Subject to payment of amounts into the Build Illinois Fund
20and the McCormick Place Expansion Project Fund pursuant to the
21preceding paragraphs or in any amendments thereto hereafter
22enacted, beginning with the receipt of the first report of
23taxes paid by an eligible business and continuing for a 25-year
24period, the Department shall each month pay into the Energy
25Infrastructure Fund 80% of the net revenue realized from the
266.25% general rate on the selling price of Illinois-mined coal

 

 

10100SB1805ham004- 273 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 274 -LRB101 08915 JWD 72460 a

1Tax Increment Fund, the Energy Infrastructure Fund, and the Tax
2Compliance and Administration Fund as provided in this Section,
3beginning on July 1, 2018 the Department shall pay each month
4into the Downstate Public Transportation Fund the moneys
5required to be so paid under Section 2-3 of the Downstate
6Public Transportation Act.
7    Subject to successful execution and delivery of a
8public-private agreement between the public agency and private
9entity and completion of the civic build, beginning on July 1,
102023, of the remainder of the moneys received by the Department
11under the Use Tax Act, the Service Use Tax Act, the Service
12Occupation Tax Act, and this Act, the Department shall deposit
13the following specified deposits in the aggregate from
14collections under the Use Tax Act, the Service Use Tax Act, the
15Service Occupation Tax Act, and the Retailers' Occupation Tax
16Act, as required under Section 8.25g of the State Finance Act
17for distribution consistent with the Public-Private
18Partnership for Civic and Transit Infrastructure Project Act.
19The moneys received by the Department pursuant to this Act and
20required to be deposited into the Civic and Transit
21Infrastructure Fund are subject to the pledge, claim and charge
22set forth in Section 25-55 of the Public-Private Partnership
23for Civic and Transit Infrastructure Project Act. As used in
24this paragraph, "civic build", "private entity",
25"public-private agreement", and "public agency" have the
26meanings provided in Section 25-10 of the Public-Private

 

 

10100SB1805ham004- 275 -LRB101 08915 JWD 72460 a

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

 

 

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

 

 

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

 

 

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1Department on a form prescribed by the Department within not
2less than 60 days after receipt of the notice an annual
3information return for the tax year specified in the notice.
4Such annual return to the Department shall include a statement
5of gross receipts as shown by the retailer's last Federal
6income tax return. If the total receipts of the business as
7reported in the Federal income tax return do not agree with the
8gross receipts reported to the Department of Revenue for the
9same period, the retailer shall attach to his annual return a
10schedule showing a reconciliation of the 2 amounts and the
11reasons for the difference. The retailer's annual return to the
12Department shall also disclose the cost of goods sold by the
13retailer during the year covered by such return, opening and
14closing inventories of such goods for such year, costs of goods
15used from stock or taken from stock and given away by the
16retailer during such year, payroll information of the
17retailer's business during such year and any additional
18reasonable information which the Department deems would be
19helpful in determining the accuracy of the monthly, quarterly
20or annual returns filed by such retailer as provided for in
21this Section.
22    If the annual information return required by this Section
23is not filed when and as required, the taxpayer shall be liable
24as follows:
25        (i) Until January 1, 1994, the taxpayer shall be liable
26    for a penalty equal to 1/6 of 1% of the tax due from such

 

 

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1    taxpayer under this Act during the period to be covered by
2    the annual return for each month or fraction of a month
3    until such return is filed as required, the penalty to be
4    assessed and collected in the same manner as any other
5    penalty provided for in this Act.
6        (ii) On and after January 1, 1994, the taxpayer shall
7    be liable for a penalty as described in Section 3-4 of the
8    Uniform Penalty and Interest Act.
9    The chief executive officer, proprietor, owner or highest
10ranking manager shall sign the annual return to certify the
11accuracy of the information contained therein. Any person who
12willfully signs the annual return containing false or
13inaccurate information shall be guilty of perjury and punished
14accordingly. The annual return form prescribed by the
15Department shall include a warning that the person signing the
16return may be liable for perjury.
17    The provisions of this Section concerning the filing of an
18annual information return do not apply to a retailer who is not
19required to file an income tax return with the United States
20Government.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

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1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13    Any person who promotes, organizes, provides retail
14selling space for concessionaires or other types of sellers at
15the Illinois State Fair, DuQuoin State Fair, county fairs,
16local fairs, art shows, flea markets and similar exhibitions or
17events, including any transient merchant as defined by Section
182 of the Transient Merchant Act of 1987, is required to file a
19report with the Department providing the name of the merchant's
20business, the name of the person or persons engaged in
21merchant's business, the permanent address and Illinois
22Retailers Occupation Tax Registration Number of the merchant,
23the dates and location of the event and other reasonable
24information that the Department may require. The report must be
25filed not later than the 20th day of the month next following
26the month during which the event with retail sales was held.

 

 

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1Any person who fails to file a report required by this Section
2commits a business offense and is subject to a fine not to
3exceed $250.
4    Any person engaged in the business of selling tangible
5personal property at retail as a concessionaire or other type
6of seller at the Illinois State Fair, county fairs, art shows,
7flea markets and similar exhibitions or events, or any
8transient merchants, as defined by Section 2 of the Transient
9Merchant Act of 1987, may be required to make a daily report of
10the amount of such sales to the Department and to make a daily
11payment of the full amount of tax due. The Department shall
12impose this requirement when it finds that there is a
13significant risk of loss of revenue to the State at such an
14exhibition or event. Such a finding shall be based on evidence
15that a substantial number of concessionaires or other sellers
16who are not residents of Illinois will be engaging in the
17business of selling tangible personal property at retail at the
18exhibition or event, or other evidence of a significant risk of
19loss of revenue to the State. The Department shall notify
20concessionaires and other sellers affected by the imposition of
21this requirement. In the absence of notification by the
22Department, the concessionaires and other sellers shall file
23their returns as otherwise required in this Section.
24(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
25100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
2615, Section 15-25, eff. 6-5-19; 101-10, Article 25, Section

 

 

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125-120, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
26-28-19; 101-604, eff. 12-13-19.)
 
3    Section 15-30. The Metropolitan Pier and Exposition
4Authority Act is amended by changing Sections 13 and 13.2 as
5follows:
 
6    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
7    Sec. 13. (a) The Authority shall not have power to levy
8taxes for any purpose, except as provided in subsections (b),
9(c), (d), (e), and (f).
10    (b) By ordinance the Authority shall, as soon as
11practicable after July 1, 1992 (the effective date of Public
12Act 87-733), impose a Metropolitan Pier and Exposition
13Authority Retailers' Occupation Tax upon all persons engaged in
14the business of selling tangible personal property at retail
15within the territory described in this subsection at the rate
16of 1.0% of the gross receipts (i) from the sale of food,
17alcoholic beverages, and soft drinks sold for consumption on
18the premises where sold and (ii) from the sale of food,
19alcoholic beverages, and soft drinks sold for consumption off
20the premises where sold by a retailer whose principal source of
21gross receipts is from the sale of food, alcoholic beverages,
22and soft drinks prepared for immediate consumption.
23    The tax imposed under this subsection and all civil
24penalties that may be assessed as an incident to that tax shall

 

 

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1be collected and enforced by the Illinois Department of
2Revenue. The Department shall have full power to administer and
3enforce this subsection, to collect all taxes and penalties so
4collected in the manner provided in this subsection, and to
5determine all rights to credit memoranda arising on account of
6the erroneous payment of tax or penalty under this subsection.
7In the administration of and compliance with this subsection,
8the Department and persons who are subject to this subsection
9shall have the same rights, remedies, privileges, immunities,
10powers, and duties, shall be subject to the same conditions,
11restrictions, limitations, penalties, exclusions, exemptions,
12and definitions of terms, and shall employ the same modes of
13procedure applicable to this Retailers' Occupation Tax as are
14prescribed in Sections 1, 2 through 2-65 (in respect to all
15provisions of those Sections other than the State rate of
16taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
17and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
185j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
191, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
20after January 1, 1994, all applicable provisions of the Uniform
21Penalty and Interest Act that are not inconsistent with this
22Act, as fully as if provisions contained in those Sections of
23the Retailers' Occupation Tax Act were set forth in this
24subsection.
25    Persons subject to any tax imposed under the authority
26granted in this subsection may reimburse themselves for their

 

 

10100SB1805ham004- 284 -LRB101 08915 JWD 72460 a

1seller's tax liability under this subsection by separately
2stating that tax as an additional charge, which charge may be
3stated in combination, in a single amount, with State taxes
4that sellers are required to collect under the Use Tax Act,
5pursuant to bracket schedules as the Department may prescribe.
6The retailer filing the return shall, at the time of filing the
7return, pay to the Department the amount of tax imposed under
8this subsection, less a discount of 1.75%, which is allowed to
9reimburse the retailer for the expenses incurred in keeping
10records, preparing and filing returns, remitting the tax, and
11supplying data to the Department on request.
12    Whenever the Department determines that a refund should be
13made under this subsection to a claimant instead of issuing a
14credit memorandum, the Department shall notify the State
15Comptroller, who shall cause a warrant to be drawn for the
16amount specified and to the person named in the notification
17from the Department. The refund shall be paid by the State
18Treasurer out of the Metropolitan Pier and Exposition Authority
19trust fund held by the State Treasurer as trustee for the
20Authority.
21    Nothing in this subsection authorizes the Authority to
22impose a tax upon the privilege of engaging in any business
23that under the Constitution of the United States may not be
24made the subject of taxation by this State.
25    The Department shall forthwith pay over to the State
26Treasurer, ex officio, as trustee for the Authority, all taxes

 

 

10100SB1805ham004- 285 -LRB101 08915 JWD 72460 a

1and penalties collected under this subsection for deposit into
2a trust fund held outside of the State Treasury.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this subsection
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14amounts to be paid under subsection (g) of this Section, which
15shall be the amounts, not including credit memoranda, collected
16under this subsection during the second preceding calendar
17month by the Department, less any amounts determined by the
18Department to be necessary for the payment of refunds, less
191.5% of such balance, which sum shall be deposited by the State
20Treasurer into the Tax Compliance and Administration Fund in
21the State Treasury from which it shall be appropriated to the
22Department to cover the costs of the Department in
23administering and enforcing the provisions of this subsection,
24and less any amounts that are transferred to the STAR Bonds
25Revenue Fund. Within 10 days after receipt by the Comptroller
26of the certification, the Comptroller shall cause the orders to

 

 

10100SB1805ham004- 286 -LRB101 08915 JWD 72460 a

1be drawn for the remaining amounts, and the Treasurer shall
2administer those amounts as required in subsection (g).
3    A certificate of registration issued by the Illinois
4Department of Revenue to a retailer under the Retailers'
5Occupation Tax Act shall permit the registrant to engage in a
6business that is taxed under the tax imposed under this
7subsection, and no additional registration shall be required
8under the ordinance imposing the tax or under this subsection.
9    A certified copy of any ordinance imposing or discontinuing
10any tax under this subsection or effecting a change in the rate
11of that tax shall be filed with the Department, whereupon the
12Department shall proceed to administer and enforce this
13subsection on behalf of the Authority as of the first day of
14the third calendar month following the date of filing.
15    The tax authorized to be levied under this subsection may
16be levied within all or any part of the following described
17portions of the metropolitan area:
18        (1) that portion of the City of Chicago located within
19    the following area: Beginning at the point of intersection
20    of the Cook County - DuPage County line and York Road, then
21    North along York Road to its intersection with Touhy
22    Avenue, then east along Touhy Avenue to its intersection
23    with the Northwest Tollway, then southeast along the
24    Northwest Tollway to its intersection with Lee Street, then
25    south along Lee Street to Higgins Road, then south and east
26    along Higgins Road to its intersection with Mannheim Road,

 

 

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1    then south along Mannheim Road to its intersection with
2    Irving Park Road, then west along Irving Park Road to its
3    intersection with the Cook County - DuPage County line,
4    then north and west along the county line to the point of
5    beginning; and
6        (2) that portion of the City of Chicago located within
7    the following area: Beginning at the intersection of West
8    55th Street with Central Avenue, then east along West 55th
9    Street to its intersection with South Cicero Avenue, then
10    south along South Cicero Avenue to its intersection with
11    West 63rd Street, then west along West 63rd Street to its
12    intersection with South Central Avenue, then north along
13    South Central Avenue to the point of beginning; and
14        (3) that portion of the City of Chicago located within
15    the following area: Beginning at the point 150 feet west of
16    the intersection of the west line of North Ashland Avenue
17    and the north line of West Diversey Avenue, then north 150
18    feet, then east along a line 150 feet north of the north
19    line of West Diversey Avenue extended to the shoreline of
20    Lake Michigan, then following the shoreline of Lake
21    Michigan (including Navy Pier and all other improvements
22    fixed to land, docks, or piers) to the point where the
23    shoreline of Lake Michigan and the Adlai E. Stevenson
24    Expressway extended east to that shoreline intersect, then
25    west along the Adlai E. Stevenson Expressway to a point 150
26    feet west of the west line of South Ashland Avenue, then

 

 

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1    north along a line 150 feet west of the west line of South
2    and North Ashland Avenue to the point of beginning.
3    The tax authorized to be levied under this subsection may
4also be levied on food, alcoholic beverages, and soft drinks
5sold on boats and other watercraft departing from and returning
6to the shoreline of Lake Michigan (including Navy Pier and all
7other improvements fixed to land, docks, or piers) described in
8item (3).
9    (c) By ordinance the Authority shall, as soon as
10practicable after July 1, 1992 (the effective date of Public
11Act 87-733), impose an occupation tax upon all persons engaged
12in the corporate limits of the City of Chicago in the business
13of renting, leasing, or letting rooms in a hotel, as defined in
14the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
15the gross rental receipts from the renting, leasing, or letting
16of hotel rooms within the City of Chicago, excluding, however,
17from gross rental receipts the proceeds of renting, leasing, or
18letting to permanent residents of a hotel, as defined in that
19Act. Gross rental receipts shall not include charges that are
20added on account of the liability arising from any tax imposed
21by the State or any governmental agency on the occupation of
22renting, leasing, or letting rooms in a hotel.
23    The tax imposed by the Authority under this subsection and
24all civil penalties that may be assessed as an incident to that
25tax shall be collected and enforced by the Illinois Department
26of Revenue. The certificate of registration that is issued by

 

 

10100SB1805ham004- 289 -LRB101 08915 JWD 72460 a

1the Department to a lessor under the Hotel Operators'
2Occupation Tax Act shall permit that registrant to engage in a
3business that is taxable under any ordinance enacted under this
4subsection without registering separately with the Department
5under that ordinance or under this subsection. The Department
6shall have full power to administer and enforce this
7subsection, to collect all taxes and penalties due under this
8subsection, to dispose of taxes and penalties so collected in
9the manner provided in this subsection, and to determine all
10rights to credit memoranda arising on account of the erroneous
11payment of tax or penalty under this subsection. In the
12administration of and compliance with this subsection, the
13Department and persons who are subject to this subsection shall
14have the same rights, remedies, privileges, immunities,
15powers, and duties, shall be subject to the same conditions,
16restrictions, limitations, penalties, and definitions of
17terms, and shall employ the same modes of procedure as are
18prescribed in the Hotel Operators' Occupation Tax Act (except
19where that Act is inconsistent with this subsection), as fully
20as if the provisions contained in the Hotel Operators'
21Occupation Tax Act were set out in this subsection.
22    Whenever the Department determines that a refund should be
23made under this subsection to a claimant instead of issuing a
24credit memorandum, the Department shall notify the State
25Comptroller, who shall cause a warrant to be drawn for the
26amount specified and to the person named in the notification

 

 

10100SB1805ham004- 290 -LRB101 08915 JWD 72460 a

1from the Department. The refund shall be paid by the State
2Treasurer out of the Metropolitan Pier and Exposition Authority
3trust fund held by the State Treasurer as trustee for the
4Authority.
5    Persons subject to any tax imposed under the authority
6granted in this subsection may reimburse themselves for their
7tax liability for that tax by separately stating that tax as an
8additional charge, which charge may be stated in combination,
9in a single amount, with State taxes imposed under the Hotel
10Operators' Occupation Tax Act, the municipal tax imposed under
11Section 8-3-13 of the Illinois Municipal Code, and the tax
12imposed under Section 19 of the Illinois Sports Facilities
13Authority Act.
14    The person filing the return shall, at the time of filing
15the return, pay to the Department the amount of tax, less a
16discount of 2.1% or $25 per calendar year, whichever is
17greater, which is allowed to reimburse the operator for the
18expenses incurred in keeping records, preparing and filing
19returns, remitting the tax, and supplying data to the
20Department on request.
21    Except as otherwise provided in this paragraph, the
22Department shall forthwith pay over to the State Treasurer, ex
23officio, as trustee for the Authority, all taxes and penalties
24collected under this subsection for deposit into a trust fund
25held outside the State Treasury. On or before the 25th day of
26each calendar month, the Department shall certify to the

 

 

10100SB1805ham004- 291 -LRB101 08915 JWD 72460 a

1Comptroller the amounts to be paid under subsection (g) of this
2Section, which shall be the amounts (not including credit
3memoranda) collected under this subsection during the second
4preceding calendar month by the Department, less any amounts
5determined by the Department to be necessary for payment of
6refunds, less 1.5% of the remainder, which the Department shall
7transfer into the Tax Compliance and Administration Fund. The
8Department, at the time of each monthly disbursement to the
9Authority, shall prepare and certify to the State Comptroller
10the amount to be transferred into the Tax Compliance and
11Administration Fund under this subsection. Within 10 days after
12receipt by the Comptroller of the Department's certification,
13the Comptroller shall cause the orders to be drawn for such
14amounts, and the Treasurer shall administer the amounts
15distributed to the Authority as required in subsection (g).
16    A certified copy of any ordinance imposing or discontinuing
17a tax under this subsection or effecting a change in the rate
18of that tax shall be filed with the Illinois Department of
19Revenue, whereupon the Department shall proceed to administer
20and enforce this subsection on behalf of the Authority as of
21the first day of the third calendar month following the date of
22filing.
23    (d) By ordinance the Authority shall, as soon as
24practicable after July 1, 1992 (the effective date of Public
25Act 87-733), impose a tax upon all persons engaged in the
26business of renting automobiles in the metropolitan area at the

 

 

10100SB1805ham004- 292 -LRB101 08915 JWD 72460 a

1rate of 6% of the gross receipts from that business, except
2that no tax shall be imposed on the business of renting
3automobiles for use as taxicabs or in livery service. The tax
4imposed under this subsection and all civil penalties that may
5be assessed as an incident to that tax shall be collected and
6enforced by the Illinois Department of Revenue. The certificate
7of registration issued by the Department to a retailer under
8the Retailers' Occupation Tax Act or under the Automobile
9Renting Occupation and Use Tax Act shall permit that person to
10engage in a business that is taxable under any ordinance
11enacted under this subsection without registering separately
12with the Department under that ordinance or under this
13subsection. The Department shall have full power to administer
14and enforce this subsection, to collect all taxes and penalties
15due under this subsection, to dispose of taxes and penalties so
16collected in the manner provided in this subsection, and to
17determine all rights to credit memoranda arising on account of
18the erroneous payment of tax or penalty under this subsection.
19In the administration of and compliance with this subsection,
20the Department and persons who are subject to this subsection
21shall have the same rights, remedies, privileges, immunities,
22powers, and duties, be subject to the same conditions,
23restrictions, limitations, penalties, and definitions of
24terms, and employ the same modes of procedure as are prescribed
25in Sections 2 and 3 (in respect to all provisions of those
26Sections other than the State rate of tax; and in respect to

 

 

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1the provisions of the Retailers' Occupation Tax Act referred to
2in those Sections, except as to the disposition of taxes and
3penalties collected, except for the provision allowing
4retailers a deduction from the tax to cover certain costs, and
5except that credit memoranda issued under this subsection may
6not be used to discharge any State tax liability) of the
7Automobile Renting Occupation and Use Tax Act, as fully as if
8provisions contained in those Sections of that Act were set
9forth in this subsection.
10    Persons subject to any tax imposed under the authority
11granted in this subsection may reimburse themselves for their
12tax liability under this subsection by separately stating that
13tax as an additional charge, which charge may be stated in
14combination, in a single amount, with State tax that sellers
15are required to collect under the Automobile Renting Occupation
16and Use Tax Act, pursuant to bracket schedules as the
17Department may prescribe.
18    Whenever the Department determines that a refund should be
19made under this subsection to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause a warrant to be drawn for the
22amount specified and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Metropolitan Pier and Exposition Authority
25trust fund held by the State Treasurer as trustee for the
26Authority.

 

 

10100SB1805ham004- 294 -LRB101 08915 JWD 72460 a

1    Except as otherwise provided in this paragraph, the
2Department shall forthwith pay over to the State Treasurer, ex
3officio, as trustee, all taxes and penalties collected under
4this subsection for deposit into a trust fund held outside the
5State Treasury. On or before the 25th day of each calendar
6month, the Department shall certify to the Comptroller the
7amounts to be paid under subsection (g) of this Section (not
8including credit memoranda) collected under this subsection
9during the second preceding calendar month by the Department,
10less any amount determined by the Department to be necessary
11for payment of refunds, less 1.5% of the remainder, which the
12Department shall transfer into the Tax Compliance and
13Administration Fund. The Department, at the time of each
14monthly disbursement to the Authority, shall prepare and
15certify to the State Comptroller the amount to be transferred
16into the Tax Compliance and Administration Fund under this
17subsection. Within 10 days after receipt by the Comptroller of
18the Department's certification, the Comptroller shall cause
19the orders to be drawn for such amounts, and the Treasurer
20shall administer the amounts distributed to the Authority as
21required in subsection (g).
22    Nothing in this subsection authorizes the Authority to
23impose a tax upon the privilege of engaging in any business
24that under the Constitution of the United States may not be
25made the subject of taxation by this State.
26    A certified copy of any ordinance imposing or discontinuing

 

 

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1a tax under this subsection or effecting a change in the rate
2of that tax shall be filed with the Illinois Department of
3Revenue, whereupon the Department shall proceed to administer
4and enforce this subsection on behalf of the Authority as of
5the first day of the third calendar month following the date of
6filing.
7    (e) By ordinance the Authority shall, as soon as
8practicable after July 1, 1992 (the effective date of Public
9Act 87-733), impose a tax upon the privilege of using in the
10metropolitan area an automobile that is rented from a rentor
11outside Illinois and is titled or registered with an agency of
12this State's government at a rate of 6% of the rental price of
13that automobile, except that no tax shall be imposed on the
14privilege of using automobiles rented for use as taxicabs or in
15livery service. The tax shall be collected from persons whose
16Illinois address for titling or registration purposes is given
17as being in the metropolitan area. The tax shall be collected
18by the Department of Revenue for the Authority. The tax must be
19paid to the State or an exemption determination must be
20obtained from the Department of Revenue before the title or
21certificate of registration for the property may be issued. The
22tax or proof of exemption may be transmitted to the Department
23by way of the State agency with which or State officer with
24whom the tangible personal property must be titled or
25registered if the Department and that agency or State officer
26determine that this procedure will expedite the processing of

 

 

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1applications for title or registration.
2    The Department shall have full power to administer and
3enforce this subsection, to collect all taxes, penalties, and
4interest due under this subsection, to dispose of taxes,
5penalties, and interest so collected in the manner provided in
6this subsection, and to determine all rights to credit
7memoranda or refunds arising on account of the erroneous
8payment of tax, penalty, or interest under this subsection. In
9the administration of and compliance with this subsection, the
10Department and persons who are subject to this subsection shall
11have the same rights, remedies, privileges, immunities,
12powers, and duties, be subject to the same conditions,
13restrictions, limitations, penalties, and definitions of
14terms, and employ the same modes of procedure as are prescribed
15in Sections 2 and 4 (except provisions pertaining to the State
16rate of tax; and in respect to the provisions of the Use Tax
17Act referred to in that Section, except provisions concerning
18collection or refunding of the tax by retailers, except the
19provisions of Section 19 pertaining to claims by retailers,
20except the last paragraph concerning refunds, and except that
21credit memoranda issued under this subsection may not be used
22to discharge any State tax liability) of the Automobile Renting
23Occupation and Use Tax Act, as fully as if provisions contained
24in those Sections of that Act were set forth in this
25subsection.
26    Whenever the Department determines that a refund should be

 

 

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1made under this subsection to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause a warrant to be drawn for the
4amount specified and to the person named in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the Metropolitan Pier and Exposition Authority
7trust fund held by the State Treasurer as trustee for the
8Authority.
9    Except as otherwise provided in this paragraph, the
10Department shall forthwith pay over to the State Treasurer, ex
11officio, as trustee, all taxes, penalties, and interest
12collected under this subsection for deposit into a trust fund
13held outside the State Treasury. On or before the 25th day of
14each calendar month, the Department shall certify to the State
15Comptroller the amounts to be paid under subsection (g) of this
16Section, which shall be the amounts (not including credit
17memoranda) collected under this subsection during the second
18preceding calendar month by the Department, less any amounts
19determined by the Department to be necessary for payment of
20refunds, less 1.5% of the remainder, which the Department shall
21transfer into the Tax Compliance and Administration Fund. The
22Department, at the time of each monthly disbursement to the
23Authority, shall prepare and certify to the State Comptroller
24the amount to be transferred into the Tax Compliance and
25Administration Fund under this subsection. Within 10 days after
26receipt by the State Comptroller of the Department's

 

 

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1certification, the Comptroller shall cause the orders to be
2drawn for such amounts, and the Treasurer shall administer the
3amounts distributed to the Authority as required in subsection
4(g).
5    A certified copy of any ordinance imposing or discontinuing
6a tax or effecting a change in the rate of that tax shall be
7filed with the Illinois Department of Revenue, whereupon the
8Department shall proceed to administer and enforce this
9subsection on behalf of the Authority as of the first day of
10the third calendar month following the date of filing.
11    (f) By ordinance the Authority shall, as soon as
12practicable after July 1, 1992 (the effective date of Public
13Act 87-733), impose an occupation tax on all persons, other
14than a governmental agency, engaged in the business of
15providing ground transportation for hire to passengers in the
16metropolitan area at a rate of (i) $4 per taxi or livery
17vehicle departure with passengers for hire from commercial
18service airports in the metropolitan area, (ii) for each
19departure with passengers for hire from a commercial service
20airport in the metropolitan area in a bus or van operated by a
21person other than a person described in item (iii): $18 per bus
22or van with a capacity of 1-12 passengers, $36 per bus or van
23with a capacity of 13-24 passengers, and $54 per bus or van
24with a capacity of over 24 passengers, and (iii) for each
25departure with passengers for hire from a commercial service
26airport in the metropolitan area in a bus or van operated by a

 

 

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1person regulated by the Interstate Commerce Commission or
2Illinois Commerce Commission, operating scheduled service from
3the airport, and charging fares on a per passenger basis: $2
4per passenger for hire in each bus or van. The term "commercial
5service airports" means those airports receiving scheduled
6passenger service and enplaning more than 100,000 passengers
7per year.
8    In the ordinance imposing the tax, the Authority may
9provide for the administration and enforcement of the tax and
10the collection of the tax from persons subject to the tax as
11the Authority determines to be necessary or practicable for the
12effective administration of the tax. The Authority may enter
13into agreements as it deems appropriate with any governmental
14agency providing for that agency to act as the Authority's
15agent to collect the tax.
16    In the ordinance imposing the tax, the Authority may
17designate a method or methods for persons subject to the tax to
18reimburse themselves for the tax liability arising under the
19ordinance (i) by separately stating the full amount of the tax
20liability as an additional charge to passengers departing the
21airports, (ii) by separately stating one-half of the tax
22liability as an additional charge to both passengers departing
23from and to passengers arriving at the airports, or (iii) by
24some other method determined by the Authority.
25    All taxes, penalties, and interest collected under any
26ordinance adopted under this subsection, less any amounts

 

 

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

 

 

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

 

 

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1    year in which the amounts deposited in the trust fund under
2    this Section exceed $343.3 $318.3 million, exclusive of
3    amounts set aside for refunds and for the reserve account,
4    one dollar for each dollar of the deposits in the trust
5    fund above $343.3 $318.3 million with respect to that year,
6    exclusive of amounts set aside for refunds and for the
7    reserve account.
8        (3) On July 20, 2010, the Comptroller shall certify to
9    the Governor, the Treasurer, and the Chairman of the
10    Authority the 2010 deficiency amount, which means the
11    cumulative amount of transfers that were due from the trust
12    fund to the McCormick Place Expansion Project Fund in
13    fiscal years 2008, 2009, and 2010 under Section 13(g) of
14    this Act, as it existed prior to May 27, 2010 (the
15    effective date of Public Act 96-898), but not made. On July
16    20, 2011 and on July 20 of each year through July 20, 2014,
17    the Treasurer shall calculate for the previous fiscal year
18    the surplus revenues in the trust fund and pay that amount
19    to the Authority. On July 20, 2015 and on July 20 of each
20    year thereafter to and including July 20, 2017, as long as
21    bonds and notes issued under Section 13.2 or bonds and
22    notes issued to refund those bonds and notes are
23    outstanding, the Treasurer shall calculate for the
24    previous fiscal year the surplus revenues in the trust fund
25    and pay one-half of that amount to the State Treasurer for
26    deposit into the General Revenue Fund until the 2010

 

 

10100SB1805ham004- 303 -LRB101 08915 JWD 72460 a

1    deficiency amount has been paid and shall pay the balance
2    of the surplus revenues to the Authority. On July 20, 2018
3    and on July 20 of each year thereafter, the Treasurer shall
4    calculate for the previous fiscal year the surplus revenues
5    in the trust fund and pay all of such surplus revenues to
6    the State Treasurer for deposit into the General Revenue
7    Fund until the 2010 deficiency amount has been paid. After
8    the 2010 deficiency amount has been paid, the Treasurer
9    shall pay the balance of the surplus revenues to the
10    Authority. "Surplus revenues" means the amounts remaining
11    in the trust fund on June 30 of the previous fiscal year
12    (A) after the State Treasurer has set aside in the trust
13    fund (i) amounts retained for refunds under subparagraph
14    (1) and (ii) any amounts necessary to meet the reserve
15    account amount and (B) after the State Treasurer has
16    transferred from the trust fund to the General Revenue Fund
17    100% of any post-2010 deficiency amount. "Reserve account
18    amount" means $15 million in fiscal year 2011 and $30
19    million in each fiscal year thereafter. The reserve account
20    amount shall be set aside in the trust fund and used as a
21    reserve to be transferred to the McCormick Place Expansion
22    Project Fund in the event the proceeds of taxes imposed
23    under this Section 13 are not sufficient to fund the
24    transfer required in subparagraph (2). "Post-2010
25    deficiency amount" means any deficiency in transfers from
26    the trust fund to the McCormick Place Expansion Project

 

 

10100SB1805ham004- 304 -LRB101 08915 JWD 72460 a

1    Fund with respect to fiscal years 2011 and thereafter. It
2    is the intention of this subparagraph (3) that no surplus
3    revenues shall be paid to the Authority with respect to any
4    year in which a post-2010 deficiency amount has not been
5    satisfied by the Authority.
6    Moneys received by the Authority as surplus revenues may be
7used (i) for the purposes of paying debt service on the bonds
8and notes issued by the Authority, including early redemption
9of those bonds or notes, (ii) for the purposes of repair,
10replacement, and improvement of the grounds, buildings, and
11facilities of the Authority, and (iii) for the corporate
12purposes of the Authority in fiscal years 2011 through 2015 in
13an amount not to exceed $20,000,000 annually or $80,000,000
14total, which amount shall be reduced $0.75 for each dollar of
15the receipts of the Authority in that year from any contract
16entered into with respect to naming rights at McCormick Place
17under Section 5(m) of this Act. When bonds and notes issued
18under Section 13.2, or bonds or notes issued to refund those
19bonds and notes, are no longer outstanding, the balance in the
20trust fund shall be paid to the Authority.
21    (h) The ordinances imposing the taxes authorized by this
22Section shall be repealed when bonds and notes issued under
23Section 13.2 or bonds and notes issued to refund those bonds
24and notes are no longer outstanding.
25(Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17;
26100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff.

 

 

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16-4-18; 100-863, eff. 8-14-18.)
 
2    (70 ILCS 210/13.2)  (from Ch. 85, par. 1233.2)
3    Sec. 13.2. The McCormick Place Expansion Project Fund is
4created in the State Treasury. All moneys in the McCormick
5Place Expansion Project Fund are allocated to and shall be
6appropriated and used only for the purposes authorized by and
7subject to the limitations and conditions of this Section.
8Those amounts may be appropriated by law to the Authority for
9the purposes of paying the debt service requirements on all
10bonds and notes, including bonds and notes issued to refund or
11advance refund bonds and notes issued under this Section,
12Section 13.1, or issued to refund or advance refund bonds and
13notes otherwise issued under this Act, (collectively referred
14to as "bonds") to be issued by the Authority under this Section
15in an aggregate original principal amount (excluding the amount
16of any bonds and notes issued to refund or advance refund bonds
17or notes issued under this Section and Section 13.1) not to
18exceed $2,850,000,000 for the purposes of carrying out and
19performing its duties and exercising its powers under this Act.
20The increased debt authorization of $450,000,000 provided by
21Public Act 96-898 shall be used solely for the purpose of: (i)
22hotel construction and related necessary capital improvements;
23(ii) other needed capital improvements to existing facilities;
24and (iii) land acquisition for and construction of one
25multi-use facility on property bounded by East Cermak Road on

 

 

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1the south, East 21st Street on the north, South Indiana Avenue
2on the west, and South Prairie Avenue on the east in the City
3of Chicago, Cook County, Illinois; these limitations do not
4apply to the increased debt authorization provided by Public
5Act 100-23 this amendatory Act of the 100th General Assembly.
6No bonds issued to refund or advance refund bonds issued under
7this Section may mature later than 40 years from the date of
8issuance of the refunding or advance refunding bonds. After the
9aggregate original principal amount of bonds authorized in this
10Section has been issued, the payment of any principal amount of
11such bonds does not authorize the issuance of additional bonds
12(except refunding bonds). Any bonds and notes issued under this
13Section in any year in which there is an outstanding "post-2010
14deficiency amount" as that term is defined in Section 13 (g)(3)
15of this Act shall provide for the payment to the State
16Treasurer of the amount of that deficiency. Proceeds from the
17sale of bonds issued pursuant to the increased debt
18authorization provided by Public Act 100-23 this amendatory Act
19of the 100th General Assembly may be used for any corporate
20purpose of the Authority in fiscal years 2021 and 2022 and for
21the payment to the State Treasurer of any unpaid amounts
22described in paragraph (3) of subsection (g) of Section 13 of
23this Act as part of the "2010 deficiency amount" or the
24"Post-2010 deficiency amount".
25    On the first day of each month commencing after July 1,
261993, amounts, if any, on deposit in the McCormick Place

 

 

10100SB1805ham004- 307 -LRB101 08915 JWD 72460 a

1Expansion Project Fund shall, subject to appropriation, be paid
2in full to the Authority or, upon its direction, to the trustee
3or trustees for bondholders of bonds that by their terms are
4payable from the moneys received from the McCormick Place
5Expansion Project Fund, until an amount equal to 100% of the
6aggregate amount of the principal and interest in the fiscal
7year, including that pursuant to sinking fund requirements, has
8been so paid and deficiencies in reserves shall have been
9remedied.
10    The State of Illinois pledges to and agrees with the
11holders of the bonds of the Metropolitan Pier and Exposition
12Authority issued under this Section that the State will not
13limit or alter the rights and powers vested in the Authority by
14this Act so as to impair the terms of any contract made by the
15Authority with those holders or in any way impair the rights
16and remedies of those holders until the bonds, together with
17interest thereon, interest on any unpaid installments of
18interest, and all costs and expenses in connection with any
19action or proceedings by or on behalf of those holders are
20fully met and discharged; provided that any increase in the Tax
21Act Amounts specified in Section 3 of the Retailers' Occupation
22Tax Act, Section 9 of the Use Tax Act, Section 9 of the Service
23Use Tax Act, and Section 9 of the Service Occupation Tax Act
24required to be deposited into the Build Illinois Bond Account
25in the Build Illinois Fund pursuant to any law hereafter
26enacted shall not be deemed to impair the rights of such

 

 

10100SB1805ham004- 308 -LRB101 08915 JWD 72460 a

1holders so long as the increase does not result in the
2aggregate debt service payable in the current or any future
3fiscal year of the State on all bonds issued pursuant to the
4Build Illinois Bond Act and the Metropolitan Pier and
5Exposition Authority Act and payable from tax revenues
6specified in Section 3 of the Retailers' Occupation Tax Act,
7Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
8Act, and Section 9 of the Service Occupation Tax Act exceeding
933 1/3% of such tax revenues for the most recently completed
10fiscal year of the State at the time of such increase. In
11addition, the State pledges to and agrees with the holders of
12the bonds of the Authority issued under this Section that the
13State will not limit or alter the basis on which State funds
14are to be paid to the Authority as provided in this Act or the
15use of those funds so as to impair the terms of any such
16contract; provided that any increase in the Tax Act Amounts
17specified in Section 3 of the Retailers' Occupation Tax Act,
18Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
19Act, and Section 9 of the Service Occupation Tax Act required
20to be deposited into the Build Illinois Bond Account in the
21Build Illinois Fund pursuant to any law hereafter enacted shall
22not be deemed to impair the terms of any such contract so long
23as the increase does not result in the aggregate debt service
24payable in the current or any future fiscal year of the State
25on all bonds issued pursuant to the Build Illinois Bond Act and
26the Metropolitan Pier and Exposition Authority Act and payable

 

 

10100SB1805ham004- 309 -LRB101 08915 JWD 72460 a

1from tax revenues specified in Section 3 of the Retailers'
2Occupation Tax Act, Section 9 of the Use Tax Act, Section 9 of
3the Service Use Tax Act, and Section 9 of the Service
4Occupation Tax Act exceeding 33 1/3% of such tax revenues for
5the most recently completed fiscal year of the State at the
6time of such increase. The Authority is authorized to include
7these pledges and agreements with the State in any contract
8with the holders of bonds issued under this Section.
9    The State shall not be liable on bonds of the Authority
10issued under this Section those bonds shall not be a debt of
11the State, and this Act shall not be construed as a guarantee
12by the State of the debts of the Authority. The bonds shall
13contain a statement to this effect on the face of the bonds.
14(Source: P.A. 100-23, eff. 7-6-17.)
 
15    Section 15-35. The Regional Transportation Authority Act
16is amended by changing Section 4.09 as follows:
 
17    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)
18    Sec. 4.09. Public Transportation Fund and the Regional
19Transportation Authority Occupation and Use Tax Replacement
20Fund.
21    (a)(1) Except as otherwise provided in paragraph (4), as
22soon as possible after the first day of each month, beginning
23July 1, 1984, upon certification of the Department of Revenue,
24the Comptroller shall order transferred and the Treasurer shall

 

 

10100SB1805ham004- 310 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 311 -LRB101 08915 JWD 72460 a

1(ii) 75% of the proceeds of any tax imposed by the Authority at
2the rate of 1% in Cook County, and (iii) one-third of the
3proceeds of any tax imposed by the Authority at the rate of
40.75% in the Counties of DuPage, Kane, Lake, McHenry, and Will,
5all pursuant to Section 4.03, and 25% of the net revenue
6realized from any tax imposed by the Authority pursuant to
7Section 4.03.1, and 25% of the amounts deposited into the
8Regional Transportation Authority tax fund created by Section
94.03 of this Act from the County and Mass Transit District Fund
10as provided in Section 6z-20 of the State Finance Act, and 25%
11of the amounts deposited into the Regional Transportation
12Authority Occupation and Use Tax Replacement Fund from the
13State and Local Sales Tax Reform Fund as provided in Section
146z-17 of the State Finance Act. As used in this Section, net
15revenue realized for a month shall be the revenue collected by
16the State pursuant to Sections 4.03 and 4.03.1 during the
17previous month from within the metropolitan region, less the
18amount paid out during that same month as refunds to taxpayers
19for overpayment of liability in the metropolitan region under
20Sections 4.03 and 4.03.1.
21    Notwithstanding any provision of law to the contrary,
22beginning on July 6, 2017 (the effective date of Public Act
23100-23), those amounts required under this paragraph (1) of
24subsection (a) to be transferred by the Treasurer into the
25Public Transportation Fund from the General Revenue Fund shall
26be directly deposited into the Public Transportation Fund as

 

 

10100SB1805ham004- 312 -LRB101 08915 JWD 72460 a

1the revenues are realized from the taxes indicated.
2    (2) Except as otherwise provided in paragraph (4), on
3February 1, 2009 (the first day of the month following the
4effective date of Public Act 95-708) and each month thereafter,
5upon certification by the Department of Revenue, the
6Comptroller shall order transferred and the Treasurer shall
7transfer from the General Revenue Fund to the Public
8Transportation Fund an amount equal to 5% of the net revenue,
9before the deduction of the serviceman and retailer discounts
10pursuant to Section 9 of the Service Occupation Tax Act and
11Section 3 of the Retailers' Occupation Tax Act, realized from
12any tax imposed by the Authority pursuant to Sections 4.03 and
134.03.1 and certified by the Department of Revenue under Section
144.03(n) of this Act to be paid to the Authority and 5% of the
15amounts deposited into the Regional Transportation Authority
16tax fund created by Section 4.03 of this Act from the County
17and Mass Transit District Fund as provided in Section 6z-20 of
18the State Finance Act, and 5% of the amounts deposited into the
19Regional Transportation Authority Occupation and Use Tax
20Replacement Fund from the State and Local Sales Tax Reform Fund
21as provided in Section 6z-17 of the State Finance Act, and 5%
22of the revenue realized by the Chicago Transit Authority as
23financial assistance from the City of Chicago from the proceeds
24of any tax imposed by the City of Chicago under Section 8-3-19
25of the Illinois Municipal Code.
26    Notwithstanding any provision of law to the contrary,

 

 

10100SB1805ham004- 313 -LRB101 08915 JWD 72460 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23), those amounts required under this paragraph (2) of
3subsection (a) to be transferred by the Treasurer into the
4Public Transportation Fund from the General Revenue Fund shall
5be directly deposited into the Public Transportation Fund as
6the revenues are realized from the taxes indicated.
7    (3) Except as otherwise provided in paragraph (4), as soon
8as possible after the first day of January, 2009 and each month
9thereafter, upon certification of the Department of Revenue
10with respect to the taxes collected under Section 4.03, the
11Comptroller shall order transferred and the Treasurer shall
12transfer from the General Revenue Fund to the Public
13Transportation Fund an amount equal to 25% of the net revenue,
14before the deduction of the serviceman and retailer discounts
15pursuant to Section 9 of the Service Occupation Tax Act and
16Section 3 of the Retailers' Occupation Tax Act, realized from
17(i) 20% of the proceeds of any tax imposed by the Authority at
18a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any
19tax imposed by the Authority at the rate of 1% in Cook County,
20and (iii) one-third of the proceeds of any tax imposed by the
21Authority at the rate of 0.75% in the Counties of DuPage, Kane,
22Lake, McHenry, and Will, all pursuant to Section 4.03, and the
23Comptroller shall order transferred and the Treasurer shall
24transfer from the General Revenue Fund to the Public
25Transportation Fund (iv) an amount equal to 25% of the revenue
26realized by the Chicago Transit Authority as financial

 

 

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1assistance from the City of Chicago from the proceeds of any
2tax imposed by the City of Chicago under Section 8-3-19 of the
3Illinois Municipal Code.
4    Notwithstanding any provision of law to the contrary,
5beginning on July 6, 2017 (the effective date of Public Act
6100-23), those amounts required under this paragraph (3) of
7subsection (a) to be transferred by the Treasurer into the
8Public Transportation Fund from the General Revenue Fund shall
9be directly deposited into the Public Transportation Fund as
10the revenues are realized from the taxes indicated.
11    (4) Notwithstanding any provision of law to the contrary,
12of the transfers to be made under paragraphs (1), (2), and (3)
13of this subsection (a) from the General Revenue Fund to the
14Public Transportation Fund, the first $150,000,000 that would
15have otherwise been transferred from the General Revenue Fund
16shall be transferred from the Road Fund. The remaining balance
17of such transfers shall be made from the General Revenue Fund.
18    (5) (Blank).
19    (6) (Blank).
20    (7) For State fiscal year 2020 only, notwithstanding any
21provision of law to the contrary, the total amount of revenue
22and deposits under this Section attributable to revenues
23realized during State fiscal year 2020 shall be reduced by 5%.
24    (8) For State fiscal year 2021 only, notwithstanding any
25provision of law to the contrary, the total amount of revenue
26and deposits under this Section attributable to revenues

 

 

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1realized during State fiscal year 2021 shall be reduced by 5%.
2    (b)(1) All moneys deposited in the Public Transportation
3Fund and the Regional Transportation Authority Occupation and
4Use Tax Replacement Fund, whether deposited pursuant to this
5Section or otherwise, are allocated to the Authority, except
6for amounts appropriated to the Office of the Executive
7Inspector General as authorized by subsection (h) of Section
84.03.3 and amounts transferred to the Audit Expense Fund
9pursuant to Section 6z-27 of the State Finance Act. The
10Comptroller, as soon as possible after each monthly transfer
11provided in this Section and after each deposit into the Public
12Transportation Fund, shall order the Treasurer to pay to the
13Authority out of the Public Transportation Fund the amount so
14transferred or deposited. Any Additional State Assistance and
15Additional Financial Assistance paid to the Authority under
16this Section shall be expended by the Authority for its
17purposes as provided in this Act. The balance of the amounts
18paid to the Authority from the Public Transportation Fund shall
19be expended by the Authority as provided in Section 4.03.3. The
20Comptroller, as soon as possible after each deposit into the
21Regional Transportation Authority Occupation and Use Tax
22Replacement Fund provided in this Section and Section 6z-17 of
23the State Finance Act, shall order the Treasurer to pay to the
24Authority out of the Regional Transportation Authority
25Occupation and Use Tax Replacement Fund the amount so
26deposited. Such amounts paid to the Authority may be expended

 

 

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1by it for its purposes as provided in this Act. The provisions
2directing the distributions from the Public Transportation
3Fund and the Regional Transportation Authority Occupation and
4Use Tax Replacement Fund provided for in this Section shall
5constitute an irrevocable and continuing appropriation of all
6amounts as provided herein. The State Treasurer and State
7Comptroller are hereby authorized and directed to make
8distributions as provided in this Section. (2) Provided,
9however, no moneys deposited under subsection (a) of this
10Section shall be paid from the Public Transportation Fund to
11the Authority or its assignee for any fiscal year until the
12Authority has certified to the Governor, the Comptroller, and
13the Mayor of the City of Chicago that it has adopted for that
14fiscal year an Annual Budget and Two-Year Financial Plan
15meeting the requirements in Section 4.01(b).
16    (c) In recognition of the efforts of the Authority to
17enhance the mass transportation facilities under its control,
18the State shall provide financial assistance ("Additional
19State Assistance") in excess of the amounts transferred to the
20Authority from the General Revenue Fund under subsection (a) of
21this Section. Additional State Assistance shall be calculated
22as provided in subsection (d), but shall in no event exceed the
23following specified amounts with respect to the following State
24fiscal years:
25        1990$5,000,000;
26        1991$5,000,000;

 

 

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1        1992$10,000,000;
2        1993$10,000,000;
3        1994$20,000,000;
4        1995$30,000,000;
5        1996$40,000,000;
6        1997$50,000,000;
7        1998$55,000,000; and
8        each year thereafter$55,000,000.
9    (c-5) The State shall provide financial assistance
10("Additional Financial Assistance") in addition to the
11Additional State Assistance provided by subsection (c) and the
12amounts transferred to the Authority from the General Revenue
13Fund under subsection (a) of this Section. Additional Financial
14Assistance provided by this subsection shall be calculated as
15provided in subsection (d), but shall in no event exceed the
16following specified amounts with respect to the following State
17fiscal years:
18        2000$0;
19        2001$16,000,000;
20        2002$35,000,000;
21        2003$54,000,000;
22        2004$73,000,000;
23        2005$93,000,000; and
24        each year thereafter$100,000,000.
25    (d) Beginning with State fiscal year 1990 and continuing
26for each State fiscal year thereafter, the Authority shall

 

 

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

 

 

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1issue, if any, during that State fiscal year, including the
2estimated date and estimated amount of each payment.
3    Immediately upon the issuance of bonds for which an
4estimated schedule of debt service payments was prepared, the
5Authority shall file an amended certification with respect to
6item (2) above, to specify the actual schedule of debt service
7payments, including the date and amount of each payment, for
8the remainder of the State fiscal year.
9    On the first day of each month of the State fiscal year in
10which there are bonds outstanding with respect to which the
11certification is made, the State Comptroller shall order
12transferred and the State Treasurer shall transfer from the
13Road Fund to the Public Transportation Fund the Additional
14State Assistance and Additional Financial Assistance in an
15amount equal to the aggregate of (i) one-twelfth of the sum of
16the amounts certified under items (1) and (3) above less the
17amount certified under item (4) above, plus (ii) the amount
18required to pay debt service on bonds and notes issued during
19the fiscal year, if any, divided by the number of months
20remaining in the fiscal year after the date of issuance, or
21some smaller portion as may be necessary under subsection (c)
22or (c-5) of this Section for the relevant State fiscal year,
23plus (iii) any cumulative deficiencies in transfers for prior
24months, until an amount equal to the sum of the amounts
25certified under items (1) and (3) above, plus the actual debt
26service certified under item (2) above, less the amount

 

 

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

 

 

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1for any bonds issued by the Authority. The Authority may not
2assign its right to receive Additional State Assistance or
3Additional Financial Assistance, or direct payment of
4Additional State Assistance or Additional Financial
5Assistance, to a trustee or any other entity for the payment of
6debt service on its bonds.
7    (f) The certification required under subsection (d) with
8respect to outstanding bonds and notes of the Authority shall
9be filed as early as practicable before the beginning of the
10State fiscal year to which it relates. The certification shall
11be revised as may be necessary to accurately state the debt
12service requirements of the Authority.
13    (g) Within 6 months of the end of each fiscal year, the
14Authority shall determine:
15        (i) whether the aggregate of all system generated
16    revenues for public transportation in the metropolitan
17    region which is provided by, or under grant or purchase of
18    service contracts with, the Service Boards equals 50% of
19    the aggregate of all costs of providing such public
20    transportation. "System generated revenues" include all
21    the proceeds of fares and charges for services provided,
22    contributions received in connection with public
23    transportation from units of local government other than
24    the Authority, except for contributions received by the
25    Chicago Transit Authority from a real estate transfer tax
26    imposed under subsection (i) of Section 8-3-19 of the

 

 

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1    Illinois Municipal Code, and from the State pursuant to
2    subsection (i) of Section 2705-305 of the Department of
3    Transportation Law, and all other revenues properly
4    included consistent with generally accepted accounting
5    principles but may not include: the proceeds from any
6    borrowing, and, beginning with the 2007 fiscal year, all
7    revenues and receipts, including but not limited to fares
8    and grants received from the federal, State or any unit of
9    local government or other entity, derived from providing
10    ADA paratransit service pursuant to Section 2.30 of the
11    Regional Transportation Authority Act. "Costs" include all
12    items properly included as operating costs consistent with
13    generally accepted accounting principles, including
14    administrative costs, but do not include: depreciation;
15    payment of principal and interest on bonds, notes or other
16    evidences of obligations for borrowed money of the
17    Authority; payments with respect to public transportation
18    facilities made pursuant to subsection (b) of Section 2.20;
19    any payments with respect to rate protection contracts,
20    credit enhancements or liquidity agreements made under
21    Section 4.14; any other cost as to which it is reasonably
22    expected that a cash expenditure will not be made; costs
23    for passenger security including grants, contracts,
24    personnel, equipment and administrative expenses, except
25    in the case of the Chicago Transit Authority, in which case
26    the term does not include costs spent annually by that

 

 

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1    entity for protection against crime as required by Section
2    27a of the Metropolitan Transit Authority Act; the costs of
3    Debt Service paid by the Chicago Transit Authority, as
4    defined in Section 12c of the Metropolitan Transit
5    Authority Act, or bonds or notes issued pursuant to that
6    Section; the payment by the Commuter Rail Division of debt
7    service on bonds issued pursuant to Section 3B.09; expenses
8    incurred by the Suburban Bus Division for the cost of new
9    public transportation services funded from grants pursuant
10    to Section 2.01e of this Act for a period of 2 years from
11    the date of initiation of each such service; costs as
12    exempted by the Board for projects pursuant to Section 2.09
13    of this Act; or, beginning with the 2007 fiscal year,
14    expenses related to providing ADA paratransit service
15    pursuant to Section 2.30 of the Regional Transportation
16    Authority Act; or in fiscal years 2008 through 2012
17    inclusive, costs in the amount of $200,000,000 in fiscal
18    year 2008, reducing by $40,000,000 in each fiscal year
19    thereafter until this exemption is eliminated. If said
20    system generated revenues are less than 50% of said costs,
21    the Board shall remit an amount equal to the amount of the
22    deficit to the State. The Treasurer shall deposit any such
23    payment in the Road Fund; and
24        (ii) whether, beginning with the 2007 fiscal year, the
25    aggregate of all fares charged and received for ADA
26    paratransit services equals the system generated ADA

 

 

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1    paratransit services revenue recovery ratio percentage of
2    the aggregate of all costs of providing such ADA
3    paratransit services.
4    (h) If the Authority makes any payment to the State under
5paragraph (g), the Authority shall reduce the amount provided
6to a Service Board from funds transferred under paragraph (a)
7in proportion to the amount by which that Service Board failed
8to meet its required system generated revenues recovery ratio.
9A Service Board which is affected by a reduction in funds under
10this paragraph shall submit to the Authority concurrently with
11its next due quarterly report a revised budget incorporating
12the reduction in funds. The revised budget must meet the
13criteria specified in clauses (i) through (vi) of Section
144.11(b)(2). The Board shall review and act on the revised
15budget as provided in Section 4.11(b)(3).
16(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
17101-10, eff. 6-5-19.)
 
18
ARTICLE 25. SURPLUS PROPERTY

 
19    Section 25-5. The Department of Transportation Law of the
20Civil Administrative Code of Illinois is amended by changing
21Section 2705-575 as follows:
 
22    (20 ILCS 2705/2705-575)  (was 20 ILCS 2705/49.28)
23    Sec. 2705-575. Sale of used vehicles. Whenever the

 

 

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1Department has deemed a vehicle shall be replaced, it shall
2notify the Division of Property Control of the Department of
3Central Management Services and the Division of Vehicles of the
4Department of Central Management Services for potential
5reallocation of the vehicle to another State agency through
6inter-agency transfer per standard fleet vehicle allocation
7procedures. If the vehicle is not re-allocated for use into the
8State fleet or agencies by the Division of Property Control or
9the Division of Vehicles of the Department of Central
10Management Services, the Department shall make the vehicle
11available to those units of local government that have
12previously requested the notification and provide them the
13opportunity to purchase the vehicle through a sealed bid sale.
14Any proceeds from the sale of the vehicles pursuant to this
15Section to units of local government shall be deposited in the
16Road Fund. The term "vehicle" as used in this Section is
17defined to include passenger automobiles, light duty trucks,
18heavy duty trucks, and other self-propelled motorized
19equipment in excess of 25 horsepower and attachments.
20(Source: P.A. 97-42, eff. 1-1-12; 98-721, eff. 7-16-14.)
 
21    (30 ILCS 105/5.107 rep.)
22    Section 25-10. The State Finance Act is amended by
23repealing Section 5.107.
 
24    Section 25-15. The State Finance Act is amended by changing

 

 

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1Sections 6p-3 and 8.8a as follows:
 
2    (30 ILCS 105/6p-3)  (from Ch. 127, par. 142p3)
3    Sec. 6p-3. (a) The State Surplus Property Revolving Fund
4shall be initially financed by a transfer of funds from the
5General Revenue Fund. All Thereafter all fees and other monies
6received by the Department of Central Management Services from
7the sale or transfer of surplus or transferable property
8pursuant to the State Property Control Act and the Federal
9Surplus Property Act "State Property Control Act" and "An Act
10to create and establish a State Agency for Federal Surplus
11Property, to prescribe its powers, duties and functions",
12approved August 2, 1965, as amended, shall be paid into the
13State Surplus Property Revolving Fund until June 30, 2020, and
14shall be paid into the General Revenue Fund beginning July 1,
152020.
16    Except as provided in paragraph (e) of this Section, the
17money in this fund shall be used by the Department of Central
18Management Services as reimbursement for expenditures incurred
19in relation to the sale of surplus or transferable property.
20    (b) (Blank). If at the end of the lapse period the balance
21in the State Surplus Property Revolving Fund exceeds the amount
22of $1,000,000, all monies in excess of that amount shall be
23transferred and deposited into the General Revenue Fund.
24    (c) Provided, however, that the fund established by this
25Section shall contain a separate account for the deposit of all

 

 

10100SB1805ham004- 327 -LRB101 08915 JWD 72460 a

1proceeds resulting from the sale of Federal surplus property,
2and the proceeds of this separate account shall be used solely
3to reimburse the Department of Central Management Services for
4expenditures incurred in relation to the sale of Federal
5surplus property.
6    (d) Any funds on deposit in the State Agency for Surplus
7Property Utilization Fund on the effective date of this
8amendatory Act of 1983 shall be transferred to the Federal
9account of the State Surplus Property Revolving Fund.
10    (e) (Blank).
11    (f) Notwithstanding any other provision of law to the
12contrary, and in addition to any other transfers that may be
13provided by law, on July 1, 2020, or after sufficient moneys
14have been received in the State Surplus Property Revolving Fund
15to pay all Fiscal Year 2020 obligations payable from the Fund,
16whichever is later, the State Comptroller shall direct and the
17State Treasurer shall transfer the remaining balance from the
18State Surplus Property Revolving Fund into the General Revenue
19Fund. Upon completion of the transfer, any future deposits due
20to the State Surplus Property Revolving Fund, and any
21outstanding obligations or liabilities of that Fund, shall pass
22to the General Revenue Fund.
23(Source: P.A. 99-933, eff. 1-27-17.)
 
24    (30 ILCS 105/8.8a)  (from Ch. 127, par. 144.8a)
25    Sec. 8.8a. Appropriations for the sale or transfer of

 

 

10100SB1805ham004- 328 -LRB101 08915 JWD 72460 a

1surplus or transferable property by the Department of Central
2Management Services, and for all other expenses incident to the
3handling, transportation, maintenance and storage of such
4surplus property, including personal services and contractual
5services connected therewith and for expenses incident to the
6establishment and operation of wastepaper recycling programs
7by the Department, are payable from the State Surplus Property
8Revolving Fund through the end of State fiscal year 2020, and
9shall be payable from the General Revenue Fund beginning in
10State fiscal year 2021.
11(Source: P.A. 85-1197.)
 
12    Section 25-20. The State Property Control Act is amended by
13changing Section 7b as follows:
 
14    (30 ILCS 605/7b)
15    Sec. 7b. Maintenance and operation of State Police
16vehicles. All proceeds received by the Department of Central
17Management Services under this Act from the sale of vehicles
18operated by the Department of State Police, except for a $500
19handling fee to be retained by the Department of Central
20Management Services for each vehicle sold, shall be deposited
21into the State Police Vehicle Maintenance Fund. However, in
22lieu of the $500 handling fee as provided by this paragraph,
23the Department of Central Management Services shall retain all
24proceeds from the sale of any vehicle for which $500 or a

 

 

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1lesser amount is collected.
2    The State Police Vehicle Maintenance Fund is created as a
3special fund in the State treasury. All moneys in the State
4Police Vehicle Maintenance Fund, subject to appropriation,
5shall be used by the Department of State Police for the
6maintenance and operation of vehicles for that Department.
7(Source: P.A. 94-839, eff. 6-6-06.)
 
8    Section 25-25. The Illinois Solid Waste Management Act is
9amended by changing Section 3 as follows:
 
10    (415 ILCS 20/3)  (from Ch. 111 1/2, par. 7053)
11    Sec. 3. State agency materials recycling program.
12    (a) All State agencies responsible for the maintenance of
13public lands in the State shall, to the maximum extent
14feasible, use compost materials in all land maintenance
15activities which are to be paid with public funds.
16    (a-5) All State agencies responsible for the maintenance of
17public lands in the State shall review its procurement
18specifications and policies to determine (1) if incorporating
19compost materials will help reduce stormwater run-off and
20increase infiltration of moisture in land maintenance
21activities and (2) the current recycled content usage and
22potential for additional recycled content usage by the Agency
23in land maintenance activities and report to the General
24Assembly by December 15, 2015.

 

 

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1    (b) The Department of Central Management Services, in
2coordination with the Department of Commerce and Economic
3Opportunity, shall implement waste reduction programs,
4including source separation and collection, for office
5wastepaper, corrugated containers, newsprint and mixed paper,
6in all State buildings as appropriate and feasible. Such waste
7reduction programs shall be designed to achieve waste
8reductions of at least 25% of all such waste by December 31,
91995, and at least 50% of all such waste by December 31, 2000.
10Any source separation and collection program shall include, at
11a minimum, procedures for collecting and storing recyclable
12materials, bins or containers for storing materials, and
13contractual or other arrangements with buyers of recyclable
14materials. If market conditions so warrant, the Department of
15Central Management Services, in coordination with the
16Department of Commerce and Economic Opportunity, may modify
17programs developed pursuant to this Section.
18    The Department of Commerce and Community Affairs (now
19Department of Commerce and Economic Opportunity) shall conduct
20waste categorization studies of all State facilities for
21calendar years 1991, 1995 and 2000. Such studies shall be
22designed to assist the Department of Central Management
23Services to achieve the waste reduction goals established in
24this subsection.
25    (c) Each State agency shall, upon consultation with the
26Department of Commerce and Economic Opportunity, periodically

 

 

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1review its procurement procedures and specifications related
2to the purchase of products or supplies. Such procedures and
3specifications shall be modified as necessary to require the
4procuring agency to seek out products and supplies that contain
5recycled materials, and to ensure that purchased products or
6supplies are reusable, durable or made from recycled materials
7whenever economically and practically feasible. In choosing
8among products or supplies that contain recycled material,
9consideration shall be given to products and supplies with the
10highest recycled material content that is consistent with the
11effective and efficient use of the product or supply.
12    (d) Wherever economically and practically feasible, the
13Department of Central Management Services shall procure
14recycled paper and paper products as follows:
15        (1) Beginning July 1, 1989, at least 10% of the total
16    dollar value of paper and paper products purchased by the
17    Department of Central Management Services shall be
18    recycled paper and paper products.
19        (2) Beginning July 1, 1992, at least 25% of the total
20    dollar value of paper and paper products purchased by the
21    Department of Central Management Services shall be
22    recycled paper and paper products.
23        (3) Beginning July 1, 1996, at least 40% of the total
24    dollar value of paper and paper products purchased by the
25    Department of Central Management Services shall be
26    recycled paper and paper products.

 

 

10100SB1805ham004- 332 -LRB101 08915 JWD 72460 a

1        (4) Beginning July 1, 2000, at least 50% of the total
2    dollar value of paper and paper products purchased by the
3    Department of Central Management Services shall be
4    recycled paper and paper products.
5    (e) Paper and paper products purchased from private vendors
6pursuant to printing contracts are not considered paper
7products for the purposes of subsection (d). However, the
8Department of Central Management Services shall report to the
9General Assembly on an annual basis the total dollar value of
10printing contracts awarded to private sector vendors that
11included the use of recycled paper.
12        (f)(1) Wherever economically and practically feasible,
13    the recycled paper and paper products referred to in
14    subsection (d) shall contain postconsumer or recovered
15    paper materials as specified by paper category in this
16    subsection:
17            (i) Recycled high grade printing and writing paper
18        shall contain at least 50% recovered paper material.
19        Such recovered paper material, until July 1, 1994,
20        shall consist of at least 20% deinked stock or
21        postconsumer material; and beginning July 1, 1994,
22        shall consist of at least 25% deinked stock or
23        postconsumer material; and beginning July 1, 1996,
24        shall consist of at least 30% deinked stock or
25        postconsumer material; and beginning July 1, 1998,
26        shall consist of at least 40% deinked stock or

 

 

10100SB1805ham004- 333 -LRB101 08915 JWD 72460 a

1        postconsumer material; and beginning July 1, 2000,
2        shall consist of at least 50% deinked stock or
3        postconsumer material.
4            (ii) Recycled tissue products, until July 1, 1994,
5        shall contain at least 25% postconsumer material; and
6        beginning July 1, 1994, shall contain at least 30%
7        postconsumer material; and beginning July 1, 1996,
8        shall contain at least 35% postconsumer material; and
9        beginning July 1, 1998, shall contain at least 40%
10        postconsumer material; and beginning July 1, 2000,
11        shall contain at least 45% postconsumer material.
12            (iii) Recycled newsprint, until July 1, 1994,
13        shall contain at least 40% postconsumer material; and
14        beginning July 1, 1994, shall contain at least 50%
15        postconsumer material; and beginning July 1, 1996,
16        shall contain at least 60% postconsumer material; and
17        beginning July 1, 1998, shall contain at least 70%
18        postconsumer material; and beginning July 1, 2000,
19        shall contain at least 80% postconsumer material.
20            (iv) Recycled unbleached packaging, until July 1,
21        1994, shall contain at least 35% postconsumer
22        material; and beginning July 1, 1994, shall contain at
23        least 40% postconsumer material; and beginning July 1,
24        1996, shall contain at least 45% postconsumer
25        material; and beginning July 1, 1998, shall contain at
26        least 50% postconsumer material; and beginning July 1,

 

 

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1        2000, shall contain at least 55% postconsumer
2        material.
3            (v) Recycled paperboard, until July 1, 1994, shall
4        contain at least 80% postconsumer material; and
5        beginning July 1, 1994, shall contain at least 85%
6        postconsumer material; and beginning July 1, 1996,
7        shall contain at least 90% postconsumer material; and
8        beginning July 1, 1998, shall contain at least 95%
9        postconsumer material.
10        (2) For the purposes of this Section, "postconsumer
11    material" includes:
12            (i) paper, paperboard, and fibrous wastes from
13        retail stores, office buildings, homes, and so forth,
14        after the waste has passed through its end usage as a
15        consumer item, including used corrugated boxes, old
16        newspapers, mixed waste paper, tabulating cards, and
17        used cordage; and
18            (ii) all paper, paperboard, and fibrous wastes
19        that are diverted or separated from the municipal solid
20        waste stream.
21        (3) For the purposes of this Section, "recovered paper
22    material" includes:
23            (i) postconsumer material;
24            (ii) dry paper and paperboard waste generated
25        after completion of the papermaking process (that is,
26        those manufacturing operations up to and including the

 

 

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1        cutting and trimming of the paper machine reel into
2        smaller rolls or rough sheets), including envelope
3        cuttings, bindery trimmings, and other paper and
4        paperboard waste resulting from printing, cutting,
5        forming, and other converting operations, or from bag,
6        box and carton manufacturing, and butt rolls, mill
7        wrappers, and rejected unused stock; and
8            (iii) finished paper and paperboard from obsolete
9        inventories of paper and paperboard manufacturers,
10        merchants, wholesalers, dealers, printers, converters,
11        or others.
12    (g) The Department of Central Management Services may adopt
13regulations to carry out the provisions and purposes of this
14Section.
15    (h) Every State agency shall, in its procurement documents,
16specify that, whenever economically and practically feasible,
17a product to be procured must consist, wholly or in part, of
18recycled materials, or be recyclable or reusable in whole or in
19part. When applicable, if state guidelines are not already
20prescribed, State agencies shall follow USEPA guidelines for
21federal procurement.
22    (i) All State agencies shall cooperate with the Department
23of Central Management Services in carrying out this Section.
24The Department of Central Management Services may enter into
25cooperative purchasing agreements with other governmental
26units in order to obtain volume discounts, or for other reasons

 

 

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1in accordance with the Governmental Joint Purchasing Act, or in
2accordance with the Intergovernmental Cooperation Act if
3governmental units of other states or the federal government
4are involved.
5    (j) The Department of Central Management Services shall
6submit an annual report to the General Assembly concerning its
7implementation of the State's collection and recycled paper
8procurement programs. This report shall include a description
9of the actions that the Department of Central Management
10Services has taken in the previous fiscal year to implement
11this Section. This report shall be submitted on or before
12November 1 of each year.
13    (k) The Department of Central Management Services, in
14cooperation with all other appropriate departments and
15agencies of the State, shall institute whenever economically
16and practically feasible the use of re-refined motor oil in all
17State-owned motor vehicles and the use of remanufactured and
18retread tires whenever such use is practical, beginning no
19later than July 1, 1992.
20    (l) (Blank).
21    (m) The Department of Central Management Services, in
22coordination with the Department of Commerce and Community
23Affairs (now Department of Commerce and Economic Opportunity),
24has implemented an aluminum can recycling program in all State
25buildings within 270 days of the effective date of this
26amendatory Act of 1997. The program provides for (1) the

 

 

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1collection and storage of used aluminum cans in bins or other
2appropriate containers made reasonably available to occupants
3and visitors of State buildings and (2) the sale of used
4aluminum cans to buyers of recyclable materials.
5    Proceeds from the sale of used aluminum cans shall be
6deposited into I-CYCLE accounts maintained in the Facilities
7Management State Surplus Property Revolving Fund and, subject
8to appropriation, shall be used by the Department of Central
9Management Services and any other State agency to offset the
10costs of implementing the aluminum can recycling program under
11this Section.
12    All State agencies having an aluminum can recycling program
13in place shall continue with their current plan. If a State
14agency has an existing recycling program in place, proceeds
15from the aluminum can recycling program may be retained and
16distributed pursuant to that program, otherwise all revenue
17resulting from these programs shall be forwarded to Central
18Management Services, I-CYCLE for placement into the
19appropriate account within the Facilities Management State
20Surplus Property Revolving Fund, minus any operating costs
21associated with the program.
22(Source: P.A. 99-34, eff. 7-14-15; 99-543, eff. 1-1-17.)
 
23
ARTICLE 30. HUMAN NEEDS

 
24    Section 30-5. The Illinois Public Aid Code is amended by

 

 

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1changing Sections 5-5.4 and 5H-4 and by adding Section 12-4.53
2as follows:
 
3    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
4    Sec. 5-5.4. Standards of Payment - Department of Healthcare
5and Family Services. The Department of Healthcare and Family
6Services shall develop standards of payment of nursing facility
7and ICF/DD services in facilities providing such services under
8this Article which:
9    (1) Provide for the determination of a facility's payment
10for nursing facility or ICF/DD services on a prospective basis.
11The amount of the payment rate for all nursing facilities
12certified by the Department of Public Health under the ID/DD
13Community Care Act or the Nursing Home Care Act as Intermediate
14Care for the Developmentally Disabled facilities, Long Term
15Care for Under Age 22 facilities, Skilled Nursing facilities,
16or Intermediate Care facilities under the medical assistance
17program shall be prospectively established annually on the
18basis of historical, financial, and statistical data
19reflecting actual costs from prior years, which shall be
20applied to the current rate year and updated for inflation,
21except that the capital cost element for newly constructed
22facilities shall be based upon projected budgets. The annually
23established payment rate shall take effect on July 1 in 1984
24and subsequent years. No rate increase and no update for
25inflation shall be provided on or after July 1, 1994, unless

 

 

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1specifically provided for in this Section. The changes made by
2Public Act 93-841 extending the duration of the prohibition
3against a rate increase or update for inflation are effective
4retroactive to July 1, 2004.
5    For facilities licensed by the Department of Public Health
6under the Nursing Home Care Act as Intermediate Care for the
7Developmentally Disabled facilities or Long Term Care for Under
8Age 22 facilities, the rates taking effect on July 1, 1998
9shall include an increase of 3%. For facilities licensed by the
10Department of Public Health under the Nursing Home Care Act as
11Skilled Nursing facilities or Intermediate Care facilities,
12the rates taking effect on July 1, 1998 shall include an
13increase of 3% plus $1.10 per resident-day, as defined by the
14Department. For facilities licensed by the Department of Public
15Health under the Nursing Home Care Act as Intermediate Care
16Facilities for the Developmentally Disabled or Long Term Care
17for Under Age 22 facilities, the rates taking effect on January
181, 2006 shall include an increase of 3%. For facilities
19licensed by the Department of Public Health under the Nursing
20Home Care Act as Intermediate Care Facilities for the
21Developmentally Disabled or Long Term Care for Under Age 22
22facilities, the rates taking effect on January 1, 2009 shall
23include an increase sufficient to provide a $0.50 per hour wage
24increase for non-executive staff. For facilities licensed by
25the Department of Public Health under the ID/DD Community Care
26Act as ID/DD Facilities the rates taking effect within 30 days

 

 

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1after July 6, 2017 (the effective date of Public Act 100-23)
2shall include an increase sufficient to provide a $0.75 per
3hour wage increase for non-executive staff. The Department
4shall adopt rules, including emergency rules under subsection
5(y) of Section 5-45 of the Illinois Administrative Procedure
6Act, to implement the provisions of this paragraph. 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, the rates taking effect within
1030 days after the effective date of this amendatory Act of the
11100th General Assembly shall include an increase sufficient to
12provide a $0.50 per hour wage increase for non-executive
13front-line personnel, including, but not limited to, direct
14support persons, aides, front-line supervisors, qualified
15intellectual disabilities professionals, nurses, and
16non-administrative support staff. The Department shall adopt
17rules, including emergency rules under subsection (bb) of
18Section 5-45 of the Illinois Administrative Procedure Act, to
19implement the provisions of this paragraph.
20    For facilities licensed by the Department of Public Health
21under the Nursing Home Care Act as Intermediate Care for the
22Developmentally Disabled facilities or Long Term Care for Under
23Age 22 facilities, the rates taking effect on July 1, 1999
24shall include an increase of 1.6% plus $3.00 per resident-day,
25as defined by the Department. For facilities licensed by the
26Department of Public Health under the Nursing Home Care Act as

 

 

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1Skilled Nursing facilities or Intermediate Care facilities,
2the rates taking effect on July 1, 1999 shall include an
3increase of 1.6% and, for services provided on or after October
41, 1999, shall be increased by $4.00 per resident-day, as
5defined by the Department.
6    For facilities licensed by the Department of Public Health
7under the Nursing Home Care Act as Intermediate Care for the
8Developmentally Disabled facilities or Long Term Care for Under
9Age 22 facilities, the rates taking effect on July 1, 2000
10shall include an increase of 2.5% per resident-day, as defined
11by the Department. For facilities licensed by the Department of
12Public Health under the Nursing Home Care Act as Skilled
13Nursing facilities or Intermediate Care facilities, the rates
14taking effect on July 1, 2000 shall include an increase of 2.5%
15per resident-day, as defined by the Department.
16    For facilities licensed by the Department of Public Health
17under the Nursing Home Care Act as skilled nursing facilities
18or intermediate care facilities, a new payment methodology must
19be implemented for the nursing component of the rate effective
20July 1, 2003. The Department of Public Aid (now Healthcare and
21Family Services) shall develop the new payment methodology
22using the Minimum Data Set (MDS) as the instrument to collect
23information concerning nursing home resident condition
24necessary to compute the rate. The Department shall develop the
25new payment methodology to meet the unique needs of Illinois
26nursing home residents while remaining subject to the

 

 

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1appropriations provided by the General Assembly. A transition
2period from the payment methodology in effect on June 30, 2003
3to the payment methodology in effect on July 1, 2003 shall be
4provided for a period not exceeding 3 years and 184 days after
5implementation of the new payment methodology as follows:
6        (A) For a facility that would receive a lower nursing
7    component rate per patient day under the new system than
8    the facility received effective on the date immediately
9    preceding the date that the Department implements the new
10    payment methodology, the nursing component rate per
11    patient day for the facility shall be held at the level in
12    effect on the date immediately preceding the date that the
13    Department implements the new payment methodology until a
14    higher nursing component rate of reimbursement is achieved
15    by that facility.
16        (B) For a facility that would receive a higher nursing
17    component rate per patient day under the payment
18    methodology in effect on July 1, 2003 than the facility
19    received effective on the date immediately preceding the
20    date that the Department implements the new payment
21    methodology, the nursing component rate per patient day for
22    the facility shall be adjusted.
23        (C) Notwithstanding paragraphs (A) and (B), the
24    nursing component rate per patient day for the facility
25    shall be adjusted subject to appropriations provided by the
26    General Assembly.

 

 

10100SB1805ham004- 343 -LRB101 08915 JWD 72460 a

1    For facilities licensed by the Department of Public Health
2under the Nursing Home Care Act as Intermediate Care for the
3Developmentally Disabled facilities or Long Term Care for Under
4Age 22 facilities, the rates taking effect on March 1, 2001
5shall include a statewide increase of 7.85%, as defined by the
6Department.
7    Notwithstanding any other provision of this Section, for
8facilities licensed by the Department of Public Health under
9the Nursing Home Care Act as skilled nursing facilities or
10intermediate care facilities, except facilities participating
11in the Department's demonstration program pursuant to the
12provisions of Title 77, Part 300, Subpart T of the Illinois
13Administrative Code, the numerator of the ratio used by the
14Department of Healthcare and Family Services to compute the
15rate payable under this Section using the Minimum Data Set
16(MDS) methodology shall incorporate the following annual
17amounts as the additional funds appropriated to the Department
18specifically to pay for rates based on the MDS nursing
19component methodology in excess of the funding in effect on
20December 31, 2006:
21        (i) For rates taking effect January 1, 2007,
22    $60,000,000.
23        (ii) For rates taking effect January 1, 2008,
24    $110,000,000.
25        (iii) For rates taking effect January 1, 2009,
26    $194,000,000.

 

 

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1        (iv) For rates taking effect April 1, 2011, or the
2    first day of the month that begins at least 45 days after
3    the effective date of this amendatory Act of the 96th
4    General Assembly, $416,500,000 or an amount as may be
5    necessary to complete the transition to the MDS methodology
6    for the nursing component of the rate. Increased payments
7    under this item (iv) are not due and payable, however,
8    until (i) the methodologies described in this paragraph are
9    approved by the federal government in an appropriate State
10    Plan amendment and (ii) the assessment imposed by Section
11    5B-2 of this Code is determined to be a permissible tax
12    under Title XIX of the Social Security Act.
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, the support component of the
17rates taking effect on January 1, 2008 shall be computed using
18the most recent cost reports on file with the Department of
19Healthcare and Family Services no later than April 1, 2005,
20updated for inflation to January 1, 2006.
21    For facilities licensed by the Department of Public Health
22under the Nursing Home Care Act as Intermediate Care for the
23Developmentally Disabled facilities or Long Term Care for Under
24Age 22 facilities, the rates taking effect on April 1, 2002
25shall include a statewide increase of 2.0%, as defined by the
26Department. This increase terminates on July 1, 2002; beginning

 

 

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1July 1, 2002 these rates are reduced to the level of the rates
2in effect on March 31, 2002, as defined by the Department.
3    For facilities licensed by the Department of Public Health
4under the Nursing Home Care Act as skilled nursing facilities
5or intermediate care facilities, the rates taking effect on
6July 1, 2001 shall be computed using the most recent cost
7reports on file with the Department of Public Aid no later than
8April 1, 2000, updated for inflation to January 1, 2001. For
9rates effective July 1, 2001 only, rates shall be the greater
10of the rate computed for July 1, 2001 or the rate effective on
11June 30, 2001.
12    Notwithstanding any other provision 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 Illinois Department shall
16determine by rule the rates taking effect on July 1, 2002,
17which shall be 5.9% less than the rates in effect on June 30,
182002.
19    Notwithstanding any other provision of this Section, for
20facilities licensed by the Department of Public Health under
21the Nursing Home Care Act as skilled nursing facilities or
22intermediate care facilities, if the payment methodologies
23required under Section 5A-12 and the waiver granted under 42
24CFR 433.68 are approved by the United States Centers for
25Medicare and Medicaid Services, the rates taking effect on July
261, 2004 shall be 3.0% greater than the rates in effect on June

 

 

10100SB1805ham004- 346 -LRB101 08915 JWD 72460 a

130, 2004. These rates shall take effect only upon approval and
2implementation of the payment methodologies required under
3Section 5A-12.
4    Notwithstanding any other provisions of this Section, for
5facilities licensed by the Department of Public Health under
6the Nursing Home Care Act as skilled nursing facilities or
7intermediate care facilities, the rates taking effect on
8January 1, 2005 shall be 3% more than the rates in effect on
9December 31, 2004.
10    Notwithstanding any other provision of this Section, for
11facilities licensed by the Department of Public Health under
12the Nursing Home Care Act as skilled nursing facilities or
13intermediate care facilities, effective January 1, 2009, the
14per diem support component of the rates effective on January 1,
152008, computed using the most recent cost reports on file with
16the Department of Healthcare and Family Services no later than
17April 1, 2005, updated for inflation to January 1, 2006, shall
18be increased to the amount that would have been derived using
19standard Department of Healthcare and Family Services methods,
20procedures, and inflators.
21    Notwithstanding any other provisions of this Section, for
22facilities licensed by the Department of Public Health under
23the Nursing Home Care Act as intermediate care facilities that
24are federally defined as Institutions for Mental Disease, or
25facilities licensed by the Department of Public Health under
26the Specialized Mental Health Rehabilitation Act of 2013, a

 

 

10100SB1805ham004- 347 -LRB101 08915 JWD 72460 a

1socio-development component rate equal to 6.6% of the
2facility's nursing component rate as of January 1, 2006 shall
3be established and paid effective July 1, 2006. The
4socio-development component of the rate shall be increased by a
5factor of 2.53 on the first day of the month that begins at
6least 45 days after January 11, 2008 (the effective date of
7Public Act 95-707). As of August 1, 2008, the socio-development
8component rate shall be equal to 6.6% of the facility's nursing
9component rate as of January 1, 2006, multiplied by a factor of
103.53. For services provided on or after April 1, 2011, or the
11first day of the month that begins at least 45 days after the
12effective date of this amendatory Act of the 96th General
13Assembly, whichever is later, the Illinois Department may by
14rule adjust these socio-development component rates, and may
15use different adjustment methodologies for those facilities
16participating, and those not participating, in the Illinois
17Department's demonstration program pursuant to the provisions
18of Title 77, Part 300, Subpart T of the Illinois Administrative
19Code, but in no case may such rates be diminished below those
20in effect on August 1, 2008.
21    For facilities licensed by the Department of Public Health
22under the Nursing Home Care Act as Intermediate Care for the
23Developmentally Disabled facilities or as long-term care
24facilities for residents under 22 years of age, the rates
25taking effect on July 1, 2003 shall include a statewide
26increase of 4%, as defined by the Department.

 

 

10100SB1805ham004- 348 -LRB101 08915 JWD 72460 a

1    For facilities licensed by the Department of Public Health
2under the Nursing Home Care Act as Intermediate Care for the
3Developmentally Disabled facilities or Long Term Care for Under
4Age 22 facilities, the rates taking effect on the first day of
5the month that begins at least 45 days after the effective date
6of this amendatory Act of the 95th General Assembly shall
7include a statewide increase of 2.5%, as defined by the
8Department.
9    Notwithstanding any other provision of this Section, for
10facilities licensed by the Department of Public Health under
11the Nursing Home Care Act as skilled nursing facilities or
12intermediate care facilities, effective January 1, 2005,
13facility rates shall be increased by the difference between (i)
14a facility's per diem property, liability, and malpractice
15insurance costs as reported in the cost report filed with the
16Department of Public Aid and used to establish rates effective
17July 1, 2001 and (ii) those same costs as reported in the
18facility's 2002 cost report. These costs shall be passed
19through to the facility without caps or limitations, except for
20adjustments required under normal auditing procedures.
21    Rates established effective each July 1 shall govern
22payment for services rendered throughout that fiscal year,
23except that rates established on July 1, 1996 shall be
24increased by 6.8% for services provided on or after January 1,
251997. Such rates will be based upon the rates calculated for
26the year beginning July 1, 1990, and for subsequent years

 

 

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1thereafter until June 30, 2001 shall be based on the facility
2cost reports for the facility fiscal year ending at any point
3in time during the previous calendar year, updated to the
4midpoint of the rate year. The cost report shall be on file
5with the Department no later than April 1 of the current rate
6year. Should the cost report not be on file by April 1, the
7Department shall base the rate on the latest cost report filed
8by each skilled care facility and intermediate care facility,
9updated to the midpoint of the current rate year. In
10determining rates for services rendered on and after July 1,
111985, fixed time shall not be computed at less than zero. The
12Department shall not make any alterations of regulations which
13would reduce any component of the Medicaid rate to a level
14below what that component would have been utilizing in the rate
15effective on July 1, 1984.
16    (2) Shall take into account the actual costs incurred by
17facilities in providing services for recipients of skilled
18nursing and intermediate care services under the medical
19assistance program.
20    (3) Shall take into account the medical and psycho-social
21characteristics and needs of the patients.
22    (4) Shall take into account the actual costs incurred by
23facilities in meeting licensing and certification standards
24imposed and prescribed by the State of Illinois, any of its
25political subdivisions or municipalities and by the U.S.
26Department of Health and Human Services pursuant to Title XIX

 

 

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1of the Social Security Act.
2    The Department of Healthcare and Family Services shall
3develop precise standards for payments to reimburse nursing
4facilities for any utilization of appropriate rehabilitative
5personnel for the provision of rehabilitative services which is
6authorized by federal regulations, including reimbursement for
7services provided by qualified therapists or qualified
8assistants, and which is in accordance with accepted
9professional practices. Reimbursement also may be made for
10utilization of other supportive personnel under appropriate
11supervision.
12    The Department shall develop enhanced payments to offset
13the additional costs incurred by a facility serving exceptional
14need residents and shall allocate at least $4,000,000 of the
15funds collected from the assessment established by Section 5B-2
16of this Code for such payments. For the purpose of this
17Section, "exceptional needs" means, but need not be limited to,
18ventilator care and traumatic brain injury care. The enhanced
19payments for exceptional need residents under this paragraph
20are not due and payable, however, until (i) the methodologies
21described in this paragraph are approved by the federal
22government in an appropriate State Plan amendment and (ii) the
23assessment imposed by Section 5B-2 of this Code is determined
24to be a permissible tax under Title XIX of the Social Security
25Act.
26    Beginning January 1, 2014 the methodologies for

 

 

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1reimbursement of nursing facility services as provided under
2this Section 5-5.4 shall no longer be applicable for services
3provided on or after January 1, 2014.
4    No payment increase under this Section for the MDS
5methodology, exceptional care residents, or the
6socio-development component rate established by Public Act
796-1530 of the 96th General Assembly and funded by the
8assessment imposed under Section 5B-2 of this Code shall be due
9and payable until after the Department notifies the long-term
10care providers, in writing, that the payment methodologies to
11long-term care providers required under this Section have been
12approved by the Centers for Medicare and Medicaid Services of
13the U.S. Department of Health and Human Services and the
14waivers under 42 CFR 433.68 for the assessment imposed by this
15Section, if necessary, have been granted by the Centers for
16Medicare and Medicaid Services of the U.S. Department of Health
17and Human Services. Upon notification to the Department of
18approval of the payment methodologies required under this
19Section and the waivers granted under 42 CFR 433.68, all
20increased payments otherwise due under this Section prior to
21the date of notification shall be due and payable within 90
22days of the date federal approval is received.
23    On and after July 1, 2012, the Department shall reduce any
24rate of reimbursement for services or other payments or alter
25any methodologies authorized by this Code to reduce any rate of
26reimbursement for services or other payments in accordance with

 

 

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1Section 5-5e.
2    For facilities licensed by the Department of Public Health
3under the ID/DD Community Care Act as ID/DD Facilities and
4under the MC/DD Act as MC/DD Facilities, subject to federal
5approval, the rates taking effect for services delivered on or
6after August 1, 2019 shall be increased by 3.5% over the rates
7in effect on June 30, 2019. The Department shall adopt rules,
8including emergency rules under subsection (ii) of Section 5-45
9of the Illinois Administrative Procedure Act, to implement the
10provisions of this Section, including wage increases for direct
11care staff.
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 on the latter of the approval
16date of the State Plan Amendment for these facilities or the
17Waiver Amendment for the home and community-based services
18settings shall include an increase sufficient to provide a
19$0.26 per hour wage increase to the base wage for non-executive
20staff. The Department shall adopt rules, including emergency
21rules as authorized by Section 5-45 of the Illinois
22Administrative Procedure Act, to implement the provisions of
23this Section.
24    For facilities licensed by the Department of Public Health
25under the ID/DD Community Care Act as ID/DD Facilities, and
26under the MC/DD Act as MC/DD Facilities, and community-based

 

 

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1providers for persons with developmental disabilities, subject
2to federal approval of the State Plan Amendment and the Waiver
3Amendment for the home and community-based services settings,
4the rates taking effect for the services delivered on or after
5July 1, 2020 shall include an increase sufficient to provide a
6$1.00 per hour wage rate increase for non-executive staff. For
7services delivered on or after January 1, 2021, subject to
8federal approval of the State Plan Amendment and the Waiver
9Amendment for the home and community-based services settings,
10shall include an increase sufficient to provide a $0.50 per
11hour wage rate increase for non-executive staff. The Department
12shall adopt rules, including emergency rules as authorized by
13Section 5-45 of the Illinois Administrative Procedure Act, to
14implement the provisions of this Section.
15(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
16101-10, eff. 6-5-19.)
 
17    (305 ILCS 5/5H-4)
18    Sec. 5H-4. Payment of assessment.
19    (a) The assessment payable pursuant to Section 5H-3 shall
20be due and payable in monthly installments, each equaling
21one-twelfth of the assessment for the year, on the first State
22business day of each month.
23    (b) If the approval of the waivers required under Section
245H-2 is delayed beyond the start of State fiscal year 2020,
25then the first installment shall be due on the first business

 

 

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1day of the first month that begins more than 15 days after the
2date of such approval. In the event approval results in
3installments beginning after July 1, 2019, the amount of each
4installment for that fiscal year shall equal the full amount of
5the annual assessment divided by the number of payments that
6will be paid in fiscal year 2020.
7    (c) The Department shall notify each managed care
8organization of its annual fiscal year 2020 assessment and the
9installment due dates no later than 30 days prior to the first
10installment due date and the annual assessment and due dates
11for each subsequent year at least 30 days prior to the start of
12each fiscal year.
13    (d) Proceeds from the assessment levied pursuant to Section
145H-3 shall be deposited into the Fund; provided, however, that
15proceeds from the assessment levied pursuant to Section 5H-3
16upon a county provider as defined in Section 15-1 of this Code
17shall instead be deposited directly into the County Provider
18Trust Fund.
19(Source: P.A. 101-9, eff. 6-5-19.)
 
20    (305 ILCS 5/12-4.53 new)
21    Sec. 12-4.53. Prospective Payment System (PPS) rates.
22Effective January 1, 2021, and subsequent years, based on
23specific appropriation, the Prospective Payment System (PPS)
24rates for FQHCs shall be increased based on the cost principles
25found at 45 Code of Federal Regulations Part 75 or its

 

 

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1successor. Such rates shall be increased by using any of the
2following methods: reducing the current minimum productivity
3and efficiency standards no lower than 3500 encounters per FTE
4physician; increasing the statewide median cost cap from 105%
5to 120%, or a one-time re-basing of rates utilizing 2018 FQHC
6cost reports.
 
7    Section 30-10. The Energy Assistance Act is amended by
8changing Sections 6 and 18 as follows:
 
9    (305 ILCS 20/6)  (from Ch. 111 2/3, par. 1406)
10    Sec. 6. Eligibility, Conditions of Participation, and
11Energy Assistance.
12    (a) Any person who is a resident of the State of Illinois
13and whose household income is not greater than an amount
14determined annually by the Department, in consultation with the
15Policy Advisory Council, may apply for assistance pursuant to
16this Act in accordance with regulations promulgated by the
17Department. In setting the annual eligibility level, the
18Department shall consider the amount of available funding and
19may not set a limit higher than 150% of the federal nonfarm
20poverty level as established by the federal Office of
21Management and Budget; except that for the period from the
22effective date of this amendatory Act of the 101st General
23Assembly through ending June 30, 2021 2013, the Department may
24not establish limits not higher than 200% of that poverty level

 

 

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1or the maximum level provided for by federal guidelines.
2    (b) Applicants who qualify for assistance pursuant to
3subsection (a) of this Section shall, subject to appropriation
4from the General Assembly and subject to availability of funds
5to the Department, receive energy assistance as provided by
6this Act. The Department, upon receipt of monies authorized
7pursuant to this Act for energy assistance, shall commit funds
8for each qualified applicant in an amount determined by the
9Department. In determining the amounts of assistance to be
10provided to or on behalf of a qualified applicant, the
11Department shall ensure that the highest amounts of assistance
12go to households with the greatest energy costs in relation to
13household income. The Department shall include factors such as
14energy costs, household size, household income, and region of
15the State when determining individual household benefits. In
16setting assistance levels, the Department shall attempt to
17provide assistance to approximately the same number of
18households who participated in the 1991 Residential Energy
19Assistance Partnership Program. Such assistance levels shall
20be adjusted annually on the basis of funding availability and
21energy costs. In promulgating rules for the administration of
22this Section the Department shall assure that a minimum of 1/3
23of funds available for benefits to eligible households with the
24lowest incomes and that elderly households and households with
25persons with disabilities are offered a priority application
26period.

 

 

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

 

 

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1the number of households receiving energy assistance under this
2subsection and the cost of such assistance. The provisions of
3this subsection (c-1), other than this sentence, are
4inoperative after August 31, 2012.
5    (d) If the applicant is a customer of an energy provider,
6such applicant shall receive energy assistance in an amount
7established by the Department for all such applicants under
8this Act, such amount to be paid by the Department to the
9energy provider supplying winter energy service to such
10applicant. Such applicant shall:
11        (i) make all reasonable efforts to apply to any other
12    appropriate source of public energy assistance; and
13        (ii) sign a waiver permitting the Department to receive
14    income information from any public or private agency
15    providing income or energy assistance and from any
16    employer, whether public or private.
17    (e) Any qualified applicant pursuant to this Section may
18receive or have paid on such applicant's behalf an emergency
19assistance payment to enable such applicant to obtain access to
20winter energy services. Any such payments shall be made in
21accordance with regulations of the Department.
22    (f) The Department may, if sufficient funds are available,
23provide additional benefits to certain qualified applicants:
24        (i) for the reduction of past due amounts owed to
25    energy providers; and
26        (ii) to assist the household in responding to

 

 

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1    excessively high summer temperatures or energy costs.
2    Households containing elderly members, children, a person
3    with a disability, or a person with a medical need for
4    conditioned air shall receive priority for receipt of such
5    benefits.
6(Source: P.A. 99-143, eff. 7-27-15.)
 
7    (305 ILCS 20/18)
8    Sec. 18. Financial assistance; payment plans.
9    (a) The Percentage of Income Payment Plan (PIPP or PIP
10Plan) is hereby created as a mandatory bill payment assistance
11program for low-income residential customers of utilities
12serving more than 100,000 retail customers as of January 1,
132009. The PIP Plan will:
14        (1) bring participants' gas and electric bills into the
15    range of affordability;
16        (2) provide incentives for participants to make timely
17    payments;
18        (3) encourage participants to reduce usage and
19    participate in conservation and energy efficiency measures
20    that reduce the customer's bill and payment requirements;
21    and
22        (4) identify participants whose homes are most in need
23    of weatherization.
24    (b) For purposes of this Section:
25        (1) "LIHEAP" means the energy assistance program

 

 

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1    established under the Illinois Energy Assistance Act and
2    the Low-Income Home Energy Assistance Act of 1981.
3        (2) "Plan participant" is an eligible participant who
4    is also eligible for the PIPP and who will receive either a
5    percentage of income payment credit under the PIPP criteria
6    set forth in this Act or a benefit pursuant to Section 4 of
7    this Act. Plan participants are a subset of eligible
8    participants.
9        (3) "Pre-program arrears" means the amount a plan
10    participant owes for gas or electric service at the time
11    the participant is determined to be eligible for the PIPP
12    or the program set forth in Section 4 of this Act.
13        (4) "Eligible participant" means any person who has
14    applied for, been accepted and is receiving residential
15    service from a gas or electric utility and who is also
16    eligible for LIHEAP.
17    (c) The PIP Plan shall be administered as follows:
18        (1) The Department shall coordinate with Local
19    Administrative Agencies (LAAs), to determine eligibility
20    for the Illinois Low Income Home Energy Assistance Program
21    (LIHEAP) pursuant to the Energy Assistance Act, provided
22    that eligible income shall be no more than 150% of the
23    poverty level, except that for the period from the
24    effective date of this amendatory Act of the 101st General
25    Assembly through June 30, 2021, eligible income shall be no
26    more than 200% of the poverty level. Applicants will be

 

 

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1    screened to determine whether the applicant's projected
2    payments for electric service or natural gas service over a
3    12-month period exceed the criteria established in this
4    Section. To maintain the financial integrity of the
5    program, the Department may limit eligibility to
6    households with income below 125% of the poverty level.
7        (2) The Department shall establish the percentage of
8    income formula to determine the amount of a monthly credit,
9    not to exceed $150 per month per household, not to exceed
10    $1,800 annually; however, for the period from the effective
11    date of this amendatory Act of the 101st General Assembly
12    through June 30, 2021, the monthly credit for participants
13    with eligible income over 100% of the poverty level may be
14    as much as $200 per month per household, not to exceed
15    $2,400 annually, and, the monthly credit for participants
16    with eligible income 100% or less of the poverty level may
17    be as much as $250 per month per household, not to exceed
18    $3,000 annually. Credits , that will be applied to PIP Plan
19    participants' utility bills based on the portion of the
20    bill that is the responsibility of the participant provided
21    that the percentage shall be no more than a total of 6% of
22    the relevant income for gas and electric utility bills
23    combined, but in any event no less than $10 per month,
24    unless the household does not pay directly for heat, in
25    which case its payment shall be 2.4% of income but in any
26    event no less than $5 per month. The Department may

 

 

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1    establish a minimum credit amount based on the cost of
2    administering the program and may deny credits to otherwise
3    eligible participants if the cost of administering the
4    credit exceeds the actual amount of any monthly credit to a
5    participant. If the participant takes both gas and electric
6    service, 66.67% of the credit shall be allocated to the
7    entity that provides the participant's primary energy
8    supply for heating. Each participant shall enter into a
9    levelized payment plan for, as applicable, gas and electric
10    service and such plans shall be implemented by the utility
11    so that a participant's usage and required payments are
12    reviewed and adjusted regularly, but no more frequently
13    than quarterly. Nothing in this Section is intended to
14    prohibit a customer, who is otherwise eligible for LIHEAP,
15    from participating in the program described in Section 4 of
16    this Act. Eligible participants who receive such a benefit
17    shall be considered plan participants and shall be eligible
18    to participate in the Arrearage Reduction Program
19    described in item (5) of this subsection (c).
20        (3) The Department shall remit, through the LAAs, to
21    the utility or participating alternative supplier that
22    portion of the plan participant's bill that is not the
23    responsibility of the participant. In the event that the
24    Department fails to timely remit payment to the utility,
25    the utility shall be entitled to recover all costs related
26    to such nonpayment through the automatic adjustment clause

 

 

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1    tariffs established pursuant to Section 16-111.8 and
2    Section 19-145 of the Public Utilities Act. For purposes of
3    this item (3) of this subsection (c), payment is due on the
4    date specified on the participant's bill. The Department,
5    the Department of Revenue and LAAs shall adopt processes
6    that provide for the timely payment required by this item
7    (3) of this subsection (c).
8        (4) A plan participant is responsible for all actual
9    charges for utility service in excess of the PIPP credit.
10    Pre-program arrears that are included in the Arrearage
11    Reduction Program described in item (5) of this subsection
12    (c) shall not be included in the calculation of the
13    levelized payment plan. Emergency or crisis assistance
14    payments shall not affect the amount of any PIPP credit to
15    which a participant is entitled.
16        (5) Electric and gas utilities subject to this Section
17    shall implement an Arrearage Reduction Program (ARP) for
18    plan participants as follows: for each month that a plan
19    participant timely pays his or her utility bill, the
20    utility shall apply a credit to a portion of the
21    participant's pre-program arrears, if any, equal to
22    one-twelfth of such arrearage provided that the total
23    amount of arrearage credits shall equal no more than $1,000
24    annually for each participant for gas and no more than
25    $1,000 annually for each participant for electricity. In
26    the third year of the PIPP, the Department, in consultation

 

 

10100SB1805ham004- 364 -LRB101 08915 JWD 72460 a

1    with the Policy Advisory Council established pursuant to
2    Section 5 of this Act, shall determine by rule an
3    appropriate per participant total cap on such amounts, if
4    any. Those plan participants participating in the ARP shall
5    not be subject to the imposition of any additional late
6    payment fees on pre-program arrears covered by the ARP. In
7    all other respects, the utility shall bill and collect the
8    monthly bill of a plan participant pursuant to the same
9    rules, regulations, programs and policies as applicable to
10    residential customers generally. Participation in the
11    Arrearage Reduction Program shall be limited to the maximum
12    amount of funds available as set forth in subsection (f) of
13    Section 13 of this Act. In the event any donated funds
14    under Section 13 of this Act are specifically designated
15    for the purpose of funding the ARP, the Department shall
16    remit such amounts to the utilities upon verification that
17    such funds are needed to fund the ARP. Nothing in this
18    Section shall preclude a utility from continuing to
19    implement, and apply credits under, an ARP in the event
20    that the PIPP or LIHEAP is suspended due to lack of funding
21    such that the plan participant does not receive a benefit
22    under either the PIPP or LIHEAP.
23        (5.5) In addition to the ARP described in paragraph (5)
24    of this subsection (c), utilities may also implement a
25    Supplemental Arrearage Reduction Program (SARP) for
26    eligible participants who are not able to become plan

 

 

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1    participants due to PIPP timing or funding constraints. If
2    a utility elects to implement a SARP, it shall be
3    administered as follows: for each month that a SARP
4    participant timely pays his or her utility bill, the
5    utility shall apply a credit to a portion of the
6    participant's pre-program arrears, if any, equal to
7    one-twelfth of such arrearage, provided that the utility
8    may limit the total amount of arrearage credits to no more
9    than $1,000 annually for each participant for gas and no
10    more than $1,000 annually for each participant for
11    electricity. SARP participants shall not be subject to the
12    imposition of any additional late payment fees on
13    pre-program arrears covered by the SARP. In all other
14    respects, the utility shall bill and collect the monthly
15    bill of a SARP participant under the same rules,
16    regulations, programs, and policies as applicable to
17    residential customers generally. Participation in the SARP
18    shall be limited to the maximum amount of funds available
19    as set forth in subsection (f) of Section 13 of this Act.
20    In the event any donated funds under Section 13 of this Act
21    are specifically designated for the purpose of funding the
22    SARP, the Department shall remit such amounts to the
23    utilities upon verification that such funds are needed to
24    fund the SARP.
25        (6) The Department may terminate a plan participant's
26    eligibility for the PIP Plan upon notification by the

 

 

10100SB1805ham004- 366 -LRB101 08915 JWD 72460 a

1    utility that the participant's monthly utility payment is
2    more than 45 days past due.
3        (7) The Department, in consultation with the Policy
4    Advisory Council, may adjust the number of PIP Plan
5    participants annually, if necessary, to match the
6    availability of funds. Any plan participant who qualifies
7    for a PIPP credit under a utility's PIPP shall be entitled
8    to participate in and receive a credit under such utility's
9    ARP for so long as such utility has ARP funds available,
10    regardless of whether the customer's participation under
11    another utility's PIPP or ARP has been curtailed or limited
12    because of a lack of funds.
13        (8) The Department shall fully implement the PIPP at
14    the earliest possible date it is able to effectively
15    administer the PIPP. Within 90 days of the effective date
16    of this amendatory Act of the 96th General Assembly, the
17    Department shall, in consultation with utility companies,
18    participating alternative suppliers, LAAs and the Illinois
19    Commerce Commission (Commission), issue a detailed
20    implementation plan which shall include detailed testing
21    protocols and analysis of the capacity for implementation
22    by the LAAs and utilities. Such consultation process also
23    shall address how to implement the PIPP in the most
24    cost-effective and timely manner, and shall identify
25    opportunities for relying on the expertise of utilities,
26    LAAs and the Commission. Following the implementation of

 

 

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1    the testing protocols, the Department shall issue a written
2    report on the feasibility of full or gradual
3    implementation. The PIPP shall be fully implemented by
4    September 1, 2011, but may be phased in prior to that date.
5        (9) As part of the screening process established under
6    item (1) of this subsection (c), the Department and LAAs
7    shall assess whether any energy efficiency or demand
8    response measures are available to the plan participant at
9    no cost, and if so, the participant shall enroll in any
10    such program for which he or she is eligible. The LAAs
11    shall assist the participant in the applicable enrollment
12    or application process.
13        (10) Each alternative retail electric and gas supplier
14    serving residential customers shall elect whether to
15    participate in the PIPP or ARP described in this Section.
16    Any such supplier electing to participate in the PIPP shall
17    provide to the Department such information as the
18    Department may require, including, without limitation,
19    information sufficient for the Department to determine the
20    proportionate allocation of credits between the
21    alternative supplier and the utility. If a utility in whose
22    service territory an alternative supplier serves customers
23    contributes money to the ARP fund which is not recovered
24    from ratepayers, then an alternative supplier which
25    participates in ARP in that utility's service territory
26    shall also contribute to the ARP fund in an amount that is

 

 

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

 

 

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1    to plan participants.
2        (2) Each utility and participating alternative
3    supplier shall file annual reports with the Department and
4    the Commission that cumulatively summarize and update
5    program information as required by the Commission's rules.
6    The reports shall track implementation costs and contain
7    such information as is necessary to evaluate the success of
8    the PIPP.
9        (3) The Department and the Commission shall have the
10    authority to promulgate rules and regulations necessary to
11    execute and administer the provisions of this Section.
12    (g) Each utility shall be entitled to recover reasonable
13administrative and operational costs incurred to comply with
14this Section from the Supplemental Low Income Energy Assistance
15Fund. The utility may net such costs against monies it would
16otherwise remit to the Funds, and each utility shall include in
17the annual report required under subsection (f) of this Section
18an accounting for the funds collected.
19(Source: P.A. 99-906, eff. 6-1-17.)
 
20
ARTICLE 35. HEALTH AND SAFETY

 
21    Section 35-5. The Environmental Protection Act is amended
22by changing Sections 22.15, 55.6, and 57.11 as follows:
 
23    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)

 

 

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1    Sec. 22.15. Solid Waste Management Fund; fees.
2    (a) There is hereby created within the State Treasury a
3special fund to be known as the Solid Waste Management Fund, to
4be constituted from the fees collected by the State pursuant to
5this Section, from repayments of loans made from the Fund for
6solid waste projects, from registration fees collected
7pursuant to the Consumer Electronics Recycling Act, and from
8amounts transferred into the Fund pursuant to Public Act
9100-433. Moneys received by the Department of Commerce and
10Economic Opportunity in repayment of loans made pursuant to the
11Illinois Solid Waste Management Act shall be deposited into the
12General Revenue Fund.
13    (b) The Agency shall assess and collect a fee in the amount
14set forth herein from the owner or operator of each sanitary
15landfill permitted or required to be permitted by the Agency to
16dispose of solid waste if the sanitary landfill is located off
17the site where such waste was produced and if such sanitary
18landfill is owned, controlled, and operated by a person other
19than the generator of such waste. The Agency shall deposit all
20fees collected into the Solid Waste Management Fund. If a site
21is contiguous to one or more landfills owned or operated by the
22same person, the volumes permanently disposed of by each
23landfill shall be combined for purposes of determining the fee
24under this subsection. Beginning on July 1, 2018, and on the
25first day of each month thereafter during fiscal years 2019
26through 2021 and 2020, the State Comptroller shall direct and

 

 

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1State Treasurer shall transfer an amount equal to 1/12 of
2$5,000,000 per fiscal year from the Solid Waste Management Fund
3to the General Revenue Fund.
4        (1) If more than 150,000 cubic yards of non-hazardous
5    solid waste is permanently disposed of at a site in a
6    calendar year, the owner or operator shall either pay a fee
7    of 95 cents per cubic yard or, alternatively, the owner or
8    operator may weigh the quantity of the solid waste
9    permanently disposed of with a device for which
10    certification has been obtained under the Weights and
11    Measures Act and pay a fee of $2.00 per ton of solid waste
12    permanently disposed of. In no case shall the fee collected
13    or paid by the owner or operator under this paragraph
14    exceed $1.55 per cubic yard or $3.27 per ton.
15        (2) If more than 100,000 cubic yards but not more than
16    150,000 cubic yards of non-hazardous waste is permanently
17    disposed of at a site in a calendar year, the owner or
18    operator shall pay a fee of $52,630.
19        (3) If more than 50,000 cubic yards but not more than
20    100,000 cubic yards of non-hazardous solid waste is
21    permanently disposed of at a site in a calendar year, the
22    owner or operator shall pay a fee of $23,790.
23        (4) If more than 10,000 cubic yards but not more than
24    50,000 cubic yards of non-hazardous solid waste is
25    permanently disposed of at a site in a calendar year, the
26    owner or operator shall pay a fee of $7,260.

 

 

10100SB1805ham004- 372 -LRB101 08915 JWD 72460 a

1        (5) If not more than 10,000 cubic yards of
2    non-hazardous solid waste is permanently disposed of at a
3    site in a calendar year, the owner or operator shall pay a
4    fee of $1050.
5    (c) (Blank).
6    (d) The Agency shall establish rules relating to the
7collection of the fees authorized by this Section. Such rules
8shall include, but not be limited to:
9        (1) necessary records identifying the quantities of
10    solid waste received or disposed;
11        (2) the form and submission of reports to accompany the
12    payment of fees to the Agency;
13        (3) the time and manner of payment of fees to the
14    Agency, which payments shall not be more often than
15    quarterly; and
16        (4) procedures setting forth criteria establishing
17    when an owner or operator may measure by weight or volume
18    during any given quarter or other fee payment period.
19    (e) Pursuant to appropriation, all monies in the Solid
20Waste Management Fund shall be used by the Agency and the
21Department of Commerce and Economic Opportunity for the
22purposes set forth in this Section and in the Illinois Solid
23Waste Management Act, including for the costs of fee collection
24and administration, and for the administration of (1) the
25Consumer Electronics Recycling Act and (2) until January 1,
262020, the Electronic Products Recycling and Reuse Act.

 

 

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1    (f) The Agency is authorized to enter into such agreements
2and to promulgate such rules as are necessary to carry out its
3duties under this Section and the Illinois Solid Waste
4Management Act.
5    (g) On the first day of January, April, July, and October
6of each year, beginning on July 1, 1996, the State Comptroller
7and Treasurer shall transfer $500,000 from the Solid Waste
8Management Fund to the Hazardous Waste Fund. Moneys transferred
9under this subsection (g) shall be used only for the purposes
10set forth in item (1) of subsection (d) of Section 22.2.
11    (h) The Agency is authorized to provide financial
12assistance to units of local government for the performance of
13inspecting, investigating and enforcement activities pursuant
14to Section 4(r) at nonhazardous solid waste disposal sites.
15    (i) The Agency is authorized to conduct household waste
16collection and disposal programs.
17    (j) A unit of local government, as defined in the Local
18Solid Waste Disposal Act, in which a solid waste disposal
19facility is located may establish a fee, tax, or surcharge with
20regard to the permanent disposal of solid waste. All fees,
21taxes, and surcharges collected under this subsection shall be
22utilized for solid waste management purposes, including
23long-term monitoring and maintenance of landfills, planning,
24implementation, inspection, enforcement and other activities
25consistent with the Solid Waste Management Act and the Local
26Solid Waste Disposal Act, or for any other environment-related

 

 

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1purpose, including but not limited to an environment-related
2public works project, but not for the construction of a new
3pollution control facility other than a household hazardous
4waste facility. However, the total fee, tax or surcharge
5imposed by all units of local government under this subsection
6(j) upon the solid waste disposal facility shall not exceed:
7        (1) 60¢ per cubic yard if more than 150,000 cubic yards
8    of non-hazardous solid waste is permanently disposed of at
9    the site in a calendar year, unless the owner or operator
10    weighs the quantity of the solid waste received with a
11    device for which certification has been obtained under the
12    Weights and Measures Act, in which case the fee shall not
13    exceed $1.27 per ton of solid waste permanently disposed
14    of.
15        (2) $33,350 if more than 100,000 cubic yards, but not
16    more than 150,000 cubic yards, of non-hazardous waste is
17    permanently disposed of at the site in a calendar year.
18        (3) $15,500 if more than 50,000 cubic yards, but not
19    more than 100,000 cubic yards, of non-hazardous solid waste
20    is permanently disposed of at the site in a calendar year.
21        (4) $4,650 if more than 10,000 cubic yards, but not
22    more than 50,000 cubic yards, of non-hazardous solid waste
23    is permanently disposed of at the site in a calendar year.
24        (5) $650 if not more than 10,000 cubic yards of
25    non-hazardous solid waste is permanently disposed of at the
26    site in a calendar year.

 

 

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

 

 

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1    The fees, taxes or surcharges collected under this
2subsection (j) shall be placed by the unit of local government
3in a separate fund, and the interest received on the moneys in
4the fund shall be credited to the fund. The monies in the fund
5may be accumulated over a period of years to be expended in
6accordance with this subsection.
7    A unit of local government, as defined in the Local Solid
8Waste Disposal Act, shall prepare and distribute to the Agency,
9in April of each year, a report that details spending plans for
10monies collected in accordance with this subsection. The report
11will at a minimum include the following:
12        (1) The total monies collected pursuant to this
13    subsection.
14        (2) The most current balance of monies collected
15    pursuant to this subsection.
16        (3) An itemized accounting of all monies expended for
17    the previous year pursuant to this subsection.
18        (4) An estimation of monies to be collected for the
19    following 3 years pursuant to this subsection.
20        (5) A narrative detailing the general direction and
21    scope of future expenditures for one, 2 and 3 years.
22    The exemptions granted under Sections 22.16 and 22.16a, and
23under subsection (k) of this Section, shall be applicable to
24any fee, tax or surcharge imposed under this subsection (j);
25except that the fee, tax or surcharge authorized to be imposed
26under this subsection (j) may be made applicable by a unit of

 

 

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1local government to the permanent disposal of solid waste after
2December 31, 1986, under any contract lawfully executed before
3June 1, 1986 under which more than 150,000 cubic yards (or
450,000 tons) of solid waste is to be permanently disposed of,
5even though the waste is exempt from the fee imposed by the
6State under subsection (b) of this Section pursuant to an
7exemption granted under Section 22.16.
8    (k) In accordance with the findings and purposes of the
9Illinois Solid Waste Management Act, beginning January 1, 1989
10the fee under subsection (b) and the fee, tax or surcharge
11under subsection (j) shall not apply to:
12        (1) waste which is hazardous waste;
13        (2) waste which is pollution control waste;
14        (3) waste from recycling, reclamation or reuse
15    processes which have been approved by the Agency as being
16    designed to remove any contaminant from wastes so as to
17    render such wastes reusable, provided that the process
18    renders at least 50% of the waste reusable;
19        (4) non-hazardous solid waste that is received at a
20    sanitary landfill and composted or recycled through a
21    process permitted by the Agency; or
22        (5) any landfill which is permitted by the Agency to
23    receive only demolition or construction debris or
24    landscape waste.
25(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
26100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.

 

 

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18-14-18; 101-10, eff. 6-5-19.)
 
2    (415 ILCS 5/55.6)  (from Ch. 111 1/2, par. 1055.6)
3    Sec. 55.6. Used Tire Management Fund.
4    (a) There is hereby created in the State Treasury a special
5fund to be known as the Used Tire Management Fund. There shall
6be deposited into the Fund all monies received as (1) recovered
7costs or proceeds from the sale of used tires under Section
855.3 of this Act, (2) repayment of loans from the Used Tire
9Management Fund, or (3) penalties or punitive damages for
10violations of this Title, except as provided by subdivision
11(b)(4) or (b)(4-5) of Section 42.
12    (b) Beginning January 1, 1992, in addition to any other
13fees required by law, the owner or operator of each site
14required to be registered or permitted under subsection (d) or
15(d-5) of Section 55 shall pay to the Agency an annual fee of
16$100. Fees collected under this subsection shall be deposited
17into the Environmental Protection Permit and Inspection Fund.
18    (c) Pursuant to appropriation, moneys up to an amount of $4
19million per fiscal year from the Used Tire Management Fund
20shall be allocated as follows:
21        (1) 38% shall be available to the Agency for the
22    following purposes, provided that priority shall be given
23    to item (i):
24            (i) To undertake preventive, corrective or removal
25        action as authorized by and in accordance with Section

 

 

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1        55.3, and to recover costs in accordance with Section
2        55.3.
3            (ii) For the performance of inspection and
4        enforcement activities for used and waste tire sites.
5            (iii) (Blank).
6            (iv) To provide financial assistance to units of
7        local government for the performance of inspecting,
8        investigating and enforcement activities pursuant to
9        subsection (r) of Section 4 at used and waste tire
10        sites.
11            (v) To provide financial assistance for used and
12        waste tire collection projects sponsored by local
13        government or not-for-profit corporations.
14            (vi) For the costs of fee collection and
15        administration relating to used and waste tires, and to
16        accomplish such other purposes as are authorized by
17        this Act and regulations thereunder.
18            (vii) To provide financial assistance to units of
19        local government and private industry for the purposes
20        of:
21                (A) assisting in the establishment of
22            facilities and programs to collect, process, and
23            utilize used and waste tires and tire-derived
24            materials;
25                (B) demonstrating the feasibility of
26            innovative technologies as a means of collecting,

 

 

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1            storing, processing, and utilizing used and waste
2            tires and tire-derived materials; and
3                (C) applying demonstrated technologies as a
4            means of collecting, storing, processing, and
5            utilizing used and waste tires and tire-derived
6            materials.
7        (2) (Blank).
8        (2.1) For the fiscal year beginning July 1, 2004 and
9    for all fiscal years thereafter, 23% shall be deposited
10    into the General Revenue Fund. Such For fiscal years 2019
11    and 2020 only, such transfers are at the direction of the
12    Department of Revenue, and shall be made within 30 days
13    after the end of each quarter.
14        (3) 25% shall be available to the Illinois Department
15    of Public Health for the following purposes:
16            (A) To investigate threats or potential threats to
17        the public health related to mosquitoes and other
18        vectors of disease associated with the improper
19        storage, handling and disposal of tires, improper
20        waste disposal, or natural conditions.
21            (B) To conduct surveillance and monitoring
22        activities for mosquitoes and other arthropod vectors
23        of disease, and surveillance of animals which provide a
24        reservoir for disease-producing organisms.
25            (C) To conduct training activities to promote
26        vector control programs and integrated pest management

 

 

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1        as defined in the Vector Control Act.
2            (D) To respond to inquiries, investigate
3        complaints, conduct evaluations and provide technical
4        consultation to help reduce or eliminate public health
5        hazards and nuisance conditions associated with
6        mosquitoes and other vectors.
7            (E) To provide financial assistance to units of
8        local government for training, investigation and
9        response to public nuisances associated with
10        mosquitoes and other vectors of disease.
11        (4) 2% shall be available to the Department of
12    Agriculture for its activities under the Illinois
13    Pesticide Act relating to used and waste tires.
14        (5) 2% shall be available to the Pollution Control
15    Board for administration of its activities relating to used
16    and waste tires.
17        (6) 10% shall be available to the University of
18    Illinois for the Prairie Research Institute to perform
19    research to study the biology, distribution, population
20    ecology, and biosystematics of tire-breeding arthropods,
21    especially mosquitoes, and the diseases they spread.
22    (d) By January 1, 1998, and biennially thereafter, each
23State agency receiving an appropriation from the Used Tire
24Management Fund shall report to the Governor and the General
25Assembly on its activities relating to the Fund.
26    (e) Any monies appropriated from the Used Tire Management

 

 

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1Fund, but not obligated, shall revert to the Fund.
2    (f) In administering the provisions of subdivisions (1),
3(2) and (3) of subsection (c) of this Section, the Agency, the
4Department of Commerce and Economic Opportunity, and the
5Illinois Department of Public Health shall ensure that
6appropriate funding assistance is provided to any municipality
7with a population over 1,000,000 or to any sanitary district
8which serves a population over 1,000,000.
9    (g) Pursuant to appropriation, monies in excess of $4
10million per fiscal year from the Used Tire Management Fund
11shall be used as follows:
12        (1) 55% shall be available to the Agency for the
13    following purposes, provided that priority shall be given
14    to subparagraph (A):
15            (A) To undertake preventive, corrective or renewed
16        action as authorized by and in accordance with Section
17        55.3 and to recover costs in accordance with Section
18        55.3.
19            (B) To provide financial assistance to units of
20        local government and private industry for the purposes
21        of:
22                (i) assisting in the establishment of
23            facilities and programs to collect, process, and
24            utilize used and waste tires and tire-derived
25            materials;
26                (ii) demonstrating the feasibility of

 

 

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1            innovative technologies as a means of collecting,
2            storing, processing, and utilizing used and waste
3            tires and tire-derived materials; and
4                (iii) applying demonstrated technologies as a
5            means of collecting, storing, processing, and
6            utilizing used and waste tires and tire-derived
7            materials.
8            (C) To provide grants to public universities for
9        vector-related research, disease-related research, and
10        for related laboratory-based equipment and field-based
11        equipment.
12        (2) (Blank).
13        (3) For the fiscal year beginning July 1, 2004 and for
14    all fiscal years thereafter, 45% shall be deposited into
15    the General Revenue Fund. Such For fiscal years 2019 and
16    2020 only, such transfers are at the direction of the
17    Department of Revenue, and shall be made within 30 days
18    after the end of each quarter.
19(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17;
20100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
218-14-18; 101-10, eff. 6-5-19.)
 
22    (415 ILCS 5/57.11)
23    Sec. 57.11. Underground Storage Tank Fund; creation.
24    (a) There is hereby created in the State Treasury a special
25fund to be known as the Underground Storage Tank Fund. There

 

 

10100SB1805ham004- 384 -LRB101 08915 JWD 72460 a

1shall be deposited into the Underground Storage Tank Fund all
2moneys received by the Office of the State Fire Marshal as fees
3for underground storage tanks under Sections 4 and 5 of the
4Gasoline Storage Act, fees pursuant to the Motor Fuel Tax Law,
5and beginning July 1, 2013, payments pursuant to the Use Tax
6Act, the Service Use Tax Act, the Service Occupation Tax Act,
7and the Retailers' Occupation Tax Act. All amounts held in the
8Underground Storage Tank Fund shall be invested at interest by
9the State Treasurer. All income earned from the investments
10shall be deposited into the Underground Storage Tank Fund no
11less frequently than quarterly. In addition to any other
12transfers that may be provided for by law, beginning on July 1,
132018 and on the first day of each month thereafter during
14fiscal years 2019 through 2021 and 2020 only, the State
15Comptroller shall direct and the State Treasurer shall transfer
16an amount equal to 1/12 of $10,000,000 from the Underground
17Storage Tank Fund to the General Revenue Fund. Moneys in the
18Underground Storage Tank Fund, pursuant to appropriation, may
19be used by the Agency and the Office of the State Fire Marshal
20for the following purposes:
21        (1) To take action authorized under Section 57.12 to
22    recover costs under Section 57.12.
23        (2) To assist in the reduction and mitigation of damage
24    caused by leaks from underground storage tanks, including
25    but not limited to, providing alternative water supplies to
26    persons whose drinking water has become contaminated as a

 

 

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

 

 

10100SB1805ham004- 386 -LRB101 08915 JWD 72460 a

1substantial threat of a release of petroleum from an
2underground storage tank and for the costs of administering its
3activities relative to the Underground Storage Tank Fund.
4    (c) Beginning July 1, 1993, the Governor shall certify to
5the State Comptroller and State Treasurer the monthly amount
6necessary to pay debt service on State obligations issued
7pursuant to Section 6 of the General Obligation Bond Act. On
8the last day of each month, the Comptroller shall order
9transferred and the Treasurer shall transfer from the
10Underground Storage Tank Fund to the General Obligation Bond
11Retirement and Interest Fund the amount certified by the
12Governor, plus any cumulative deficiency in those transfers for
13prior months.
14    (d) Except as provided in subsection (c) of this Section,
15the Underground Storage Tank Fund is not subject to
16administrative charges authorized under Section 8h of the State
17Finance Act that would in any way transfer any funds from the
18Underground Storage Tank Fund into any other fund of the State.
19    (e) Each fiscal year, subject to appropriation, the Agency
20may commit up to $10,000,000 of the moneys in the Underground
21Storage Tank Fund to the payment of corrective action costs for
22legacy sites that meet one or more of the following criteria as
23a result of the underground storage tank release: (i) the
24presence of free product, (ii) contamination within a regulated
25recharge area, a wellhead protection area, or the setback zone
26of a potable water supply well, (iii) contamination extending

 

 

10100SB1805ham004- 387 -LRB101 08915 JWD 72460 a

1beyond the boundaries of the site where the release occurred,
2or (iv) such other criteria as may be adopted in Agency rules.
3        (1) Fund moneys committed under this subsection (e)
4    shall be held in the Fund for payment of the corrective
5    action costs for which the moneys were committed.
6        (2) The Agency may adopt rules governing the commitment
7    of Fund moneys under this subsection (e).
8        (3) This subsection (e) does not limit the use of Fund
9    moneys at legacy sites as otherwise provided under this
10    Title.
11        (4) For the purposes of this subsection (e), the term
12    "legacy site" means a site for which (i) an underground
13    storage tank release was reported prior to January 1, 2005,
14    (ii) the owner or operator has been determined eligible to
15    receive payment from the Fund for corrective action costs,
16    and (iii) the Agency did not receive any applications for
17    payment prior to January 1, 2010.
18    (f) Beginning July 1, 2013, if the amounts deposited into
19the Fund from moneys received by the Office of the State Fire
20Marshal as fees for underground storage tanks under Sections 4
21and 5 of the Gasoline Storage Act and as fees pursuant to the
22Motor Fuel Tax Law during a State fiscal year are sufficient to
23pay all claims for payment by the fund received during that
24State fiscal year, then the amount of any payments into the
25fund pursuant to the Use Tax Act, the Service Use Tax Act, the
26Service Occupation Tax Act, and the Retailers' Occupation Tax

 

 

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1Act during that State fiscal year shall be deposited as
2follows: 75% thereof shall be paid into the State treasury and
325% shall be reserved in a special account and used only for
4the transfer to the Common School Fund as part of the monthly
5transfer from the General Revenue Fund in accordance with
6Section 8a of the State Finance Act.
7(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
 
8
ARTICLE 40. VEHICLES

 
9    Section 40-5. The Illinois Vehicle Code is amended by
10changing Section 3-821 as follows:
 
11    (625 ILCS 5/3-821)  (from Ch. 95 1/2, par. 3-821)
12    Sec. 3-821. Miscellaneous registration and title fees.
13    (a) Except as provided under subsection (h), the fee to be
14paid to the Secretary of State for the following certificates,
15registrations or evidences of proper registration, or for
16corrected or duplicate documents shall be in accordance with
17the following schedule:
18    Certificate of Title, except for an all-terrain
19vehicle or off-highway motorcycle, prior to July 1,
202019 $95
21    Certificate of Title, except for an all-terrain
22vehicle, off-highway motorcycle, or motor home, mini
23motor home or van camper, on and after July 1, 2019 $150

 

 

10100SB1805ham004- 389 -LRB101 08915 JWD 72460 a

1    Certificate of Title for a motor home, mini motor
2home, or van camper, on and after July 1,2019 $250
3    Certificate of Title for an all-terrain vehicle
4or off-highway motorcycle$30
5    Certificate of Title for an all-terrain vehicle
6or off-highway motorcycle used for production
7agriculture, or accepted by a dealer in trade$13
8    Certificate of Title for a low-speed vehicle$30
9    Transfer of Registration or any evidence of
10proper registration $25
11    Duplicate Registration Card for plates or other
12evidence of proper registration$3
13    Duplicate Registration Sticker or Stickers, each$20
14    Duplicate Certificate of Title, prior to July 1,
152019 $95
16    Duplicate Certificate of Title, on and after July
171, 2019 $50
18    Corrected Registration Card or Card for other
19evidence of proper registration$3
20    Corrected Certificate of Title$50 $95
21    Salvage Certificate, prior to July 1, 2019 $4
22    Salvage Certificate, on and after July 1, 2019 $20
23    Fleet Reciprocity Permit$15
24    Prorate Decal$1
25    Prorate Backing Plate$3
26    Special Corrected Certificate of Title$15

 

 

10100SB1805ham004- 390 -LRB101 08915 JWD 72460 a

1    Expedited Title Service (to be charged in addition
2to other applicable fees)$30
3    Dealer Lien Release Certificate of Title$20
4    
5    A special corrected certificate of title shall be issued
6(i) to remove a co-owner's name due to the death of the
7co-owner, to transfer title to a spouse if the decedent-spouse
8was the sole owner on the title, or due to a divorce; (ii) to
9change a co-owner's name due to a marriage; or (iii) due to a
10name change under Article XXI of the Code of Civil Procedure.
11    There shall be no fee paid for a Junking Certificate.
12    There shall be no fee paid for a certificate of title
13issued to a county when the vehicle is forfeited to the county
14under Article 36 of the Criminal Code of 2012.
15    For purposes of this Section, the fee for a corrected title
16application that also results in the issuance of a duplicate
17title shall be the same as the fee for a duplicate title.
18    (a-5) The Secretary of State may revoke a certificate of
19title and registration card and issue a corrected certificate
20of title and registration card, at no fee to the vehicle owner
21or lienholder, if there is proof that the vehicle
22identification number is erroneously shown on the original
23certificate of title.
24    (a-10) The Secretary of State may issue, in connection with
25the sale of a motor vehicle, a corrected title to a motor
26vehicle dealer upon application and submittal of a lien release

 

 

10100SB1805ham004- 391 -LRB101 08915 JWD 72460 a

1letter from the lienholder listed in the files of the
2Secretary. In the case of a title issued by another state, the
3dealer must submit proof from the state that issued the last
4title. The corrected title, which shall be known as a dealer
5lien release certificate of title, shall be issued in the name
6of the vehicle owner without the named lienholder. If the motor
7vehicle is currently titled in a state other than Illinois, the
8applicant must submit either (i) a letter from the current
9lienholder releasing the lien and stating that the lienholder
10has possession of the title; or (ii) a letter from the current
11lienholder releasing the lien and a copy of the records of the
12department of motor vehicles for the state in which the vehicle
13is titled, showing that the vehicle is titled in the name of
14the applicant and that no liens are recorded other than the
15lien for which a release has been submitted. The fee for the
16dealer lien release certificate of title is $20.
17    (b) The Secretary may prescribe the maximum service charge
18to be imposed upon an applicant for renewal of a registration
19by any person authorized by law to receive and remit or
20transmit to the Secretary such renewal application and fees
21therewith.
22    (c) If payment is delivered to the Office of the Secretary
23of State as payment of any fee or tax under this Code, and such
24payment is not honored for any reason, the registrant or other
25person tendering the payment remains liable for the payment of
26such fee or tax. The Secretary of State may assess a service

 

 

10100SB1805ham004- 392 -LRB101 08915 JWD 72460 a

1charge of $25 in addition to the fee or tax due and owing for
2all dishonored payments.
3    If the total amount then due and owing exceeds the sum of
4$100 and has not been paid in full within 60 days from the date
5the dishonored payment was first delivered to the Secretary of
6State, the Secretary of State shall assess a penalty of 25% of
7such amount remaining unpaid.
8    All amounts payable under this Section shall be computed to
9the nearest dollar. Out of each fee collected for dishonored
10payments, $5 shall be deposited in the Secretary of State
11Special Services Fund.
12    (d) The minimum fee and tax to be paid by any applicant for
13apportionment of a fleet of vehicles under this Code shall be
14$15 if the application was filed on or before the date
15specified by the Secretary together with fees and taxes due. If
16an application and the fees or taxes due are filed after the
17date specified by the Secretary, the Secretary may prescribe
18the payment of interest at the rate of 1/2 of 1% per month or
19fraction thereof after such due date and a minimum of $8.
20    (e) Trucks, truck tractors, truck tractors with loads, and
21motor buses, any one of which having a combined total weight in
22excess of 12,000 lbs. shall file an application for a Fleet
23Reciprocity Permit issued by the Secretary of State. This
24permit shall be in the possession of any driver operating a
25vehicle on Illinois highways. Any foreign licensed vehicle of
26the second division operating at any time in Illinois without a

 

 

10100SB1805ham004- 393 -LRB101 08915 JWD 72460 a

1Fleet Reciprocity Permit or other proper Illinois
2registration, shall subject the operator to the penalties
3provided in Section 3-834 of this Code. For the purposes of
4this Code, "Fleet Reciprocity Permit" means any second division
5motor vehicle with a foreign license and used only in
6interstate transportation of goods. The fee for such permit
7shall be $15 per fleet which shall include all vehicles of the
8fleet being registered.
9    (f) For purposes of this Section, "all-terrain vehicle or
10off-highway motorcycle used for production agriculture" means
11any all-terrain vehicle or off-highway motorcycle used in the
12raising of or the propagation of livestock, crops for sale for
13human consumption, crops for livestock consumption, and
14production seed stock grown for the propagation of feed grains
15and the husbandry of animals or for the purpose of providing a
16food product, including the husbandry of blood stock as a main
17source of providing a food product. "All-terrain vehicle or
18off-highway motorcycle used in production agriculture" also
19means any all-terrain vehicle or off-highway motorcycle used in
20animal husbandry, floriculture, aquaculture, horticulture, and
21viticulture.
22    (g) All of the proceeds of the additional fees imposed by
23Public Act 96-34 shall be deposited into the Capital Projects
24Fund.
25    (h) The fee for a duplicate registration sticker or
26stickers shall be the amount required under subsection (a) or

 

 

10100SB1805ham004- 394 -LRB101 08915 JWD 72460 a

1the vehicle's annual registration fee amount, whichever is
2less.
3    (i) All of the proceeds of the additional fees imposed by
4this amendatory Act of the 101st General Assembly shall be
5deposited into the Road Fund.
6(Source: P.A. 100-956, eff. 1-1-19; 101-32, eff. 6-28-19;
7101-604, eff. 12-13-19.)
 
8
ARTICLE 45. COURTS AND CORRECTIONS

 
9    Section 45-5. The Clerks of Courts Act is amended by
10changing Section 27.3b-1 as follows:
 
11    (705 ILCS 105/27.3b-1)
12    Sec. 27.3b-1. Minimum fines; disbursement of fines.
13    (a) Unless otherwise specified by law, the minimum fine for
14a conviction or supervision disposition on a minor traffic
15offense is $25 and the minimum fine for a conviction,
16supervision disposition, or violation based upon a plea of
17guilty or finding of guilt for any other offense is $75. If the
18court finds that the fine would impose an undue burden on the
19victim, the court may reduce or waive the fine. In this
20subsection (a), "victim" shall not be construed to include the
21defendant.
22    (b) Unless otherwise specified by law, all fines imposed on
23a misdemeanor offense, other than a traffic, conservation, or

 

 

10100SB1805ham004- 395 -LRB101 08915 JWD 72460 a

1driving under the influence offense, or on a felony offense
2shall be disbursed within 60 days after receipt by the circuit
3clerk to the county treasurer for deposit into the county's
4General Fund. Unless otherwise specified by law, all fines
5imposed on an ordinance offense or a misdemeanor traffic,
6misdemeanor conservation, or misdemeanor driving under the
7influence offense shall be disbursed within 60 days after
8receipt by the circuit clerk to the treasurer of the unit of
9government of the arresting agency. If the arresting agency is
10the office of the sheriff, the county treasurer shall deposit
11the portion into a fund to support the law enforcement
12operations of the office of the sheriff. If the arresting
13agency is a State agency, the State Treasurer shall deposit the
14portion as follows:
15        (1) if the arresting agency is the Department of State
16    Police, into the State Police Law Enforcement
17    Administration Fund;
18        (2) if the arresting agency is the Department of
19    Natural Resources, into the Conservation Police Operations
20    Assistance Fund;
21        (3) if the arresting agency is the Secretary of State,
22    into the Secretary of State Police Services Fund; and
23        (4) if the arresting agency is the Illinois Commerce
24    Commission, into the Transportation Regulatory Public
25    Utility Fund.
26(Source: P.A. 100-987, eff. 7-1-19.)
 

 

 

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1    Section 45-10. The Criminal and Traffic Assessment Act is
2amended by changing Sections 10-5 and 15-70 as follows:
 
3    (705 ILCS 135/10-5)
4    (Section scheduled to be repealed on January 1, 2021)
5    Sec. 10-5. Funds.
6    (a) All money collected by the Clerk of the Circuit Court
7under Article 15 of this Act shall be remitted as directed in
8Article 15 of this Act to the county treasurer, to the State
9Treasurer, and to the treasurers of the units of local
10government. If an amount payable to any of the treasurers is
11less than $10, the clerk may postpone remitting the money until
12$10 has accrued or by the end of fiscal year. The treasurers
13shall deposit the money as indicated in the schedules, except,
14in a county with a population of over 3,000,000, money remitted
15to the county treasurer shall be subject to appropriation by
16the county board. Any amount retained by the Clerk of the
17Circuit Court in a county with a population of over 3,000,000
18shall be subject to appropriation by the county board.
19    (b) The county treasurer or the treasurer of the unit of
20local government may create the funds indicated in paragraphs
21(1) through (5), (9), and (16) of subsection (d) of this
22Section, if not already in existence. If a county or unit of
23local government has not instituted, and does not plan to
24institute a program that uses a particular fund, the treasurer

 

 

10100SB1805ham004- 397 -LRB101 08915 JWD 72460 a

1need not create the fund and may instead deposit the money
2intended for the fund into the general fund of the county or
3unit of local government for use in financing the court system.
4    (c) If the arresting agency is a State agency, the
5arresting agency portion shall be remitted by the clerk of
6court to the State Treasurer who shall deposit the portion as
7follows:
8        (1) if the arresting agency is the Department of State
9    Police, into the State Police Law Enforcement
10    Administration Fund;
11        (2) if the arresting agency is the Department of
12    Natural Resources, into the Conservation Police Operations
13    Assistance Fund;
14        (3) if the arresting agency is the Secretary of State,
15    into the Secretary of State Police Services Fund; and
16        (4) if the arresting agency is the Illinois Commerce
17    Commission, into the Transportation Regulatory Public
18    Utility Fund.
19    (d) Fund descriptions and provisions:
20        (1) The Court Automation Fund is to defray the expense,
21    borne by the county, of establishing and maintaining
22    automated record keeping systems in the Office of the Clerk
23    of the Circuit Court. The money shall be remitted monthly
24    by the clerk to the county treasurer and identified as
25    funds for the Circuit Court Clerk. The fund shall be
26    audited by the county auditor, and the board shall make

 

 

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

 

 

10100SB1805ham004- 399 -LRB101 08915 JWD 72460 a

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

 

 

10100SB1805ham004- 400 -LRB101 08915 JWD 72460 a

1    training and education in areas related to alcohol-related
2    crime, including, but not limited to, DUI training; and
3    police officer salaries, including, but not limited to,
4    salaries for hire-back funding for safety checkpoints,
5    saturation patrols, and liquor store sting operations. Any
6    moneys shall be used to purchase law enforcement equipment
7    that will assist in the prevention of alcohol-related
8    criminal violence throughout the State. The money shall be
9    remitted monthly by the clerk to the State or local
10    treasurer for deposit as provided by law.
11        (7) The Trauma Center Fund shall be distributed as
12    provided under Section 3.225 of the Emergency Medical
13    Services (EMS) Systems Act.
14        (8) The Probation and Court Services Fund is to be
15    expended as described in Section 15.1 of the Probation and
16    Probation Officers Act.
17        (9) The Circuit Court Clerk Electronic Citation Fund
18    shall have the Circuit Court Clerk as the custodian, ex
19    officio, of the Fund and shall be used to perform the
20    duties required by the office for establishing and
21    maintaining electronic citations. The Fund shall be
22    audited by the county's auditor.
23        (10) The Drug Treatment Fund is a special fund in the
24    State treasury. Moneys in the Fund shall be expended as
25    provided in Section 411.2 of the Illinois Controlled
26    Substances Act.

 

 

10100SB1805ham004- 401 -LRB101 08915 JWD 72460 a

1        (11) The Violent Crime Victims Assistance Fund is a
2    special fund in the State treasury to provide moneys for
3    the grants to be awarded under the Violent Crime Victims
4    Assistance Act.
5        (12) The Criminal Justice Information Projects Fund
6    shall be appropriated to and administered by the Illinois
7    Criminal Justice Information Authority for distribution to
8    fund Department of State Police drug task forces and
9    Metropolitan Enforcement Groups, for the costs associated
10    with making grants from the Prescription Pill and Drug
11    Disposal Fund, for undertaking criminal justice
12    information projects, and for the operating and other
13    expenses of the Authority incidental to those criminal
14    justice information projects. The moneys deposited into
15    the Criminal Justice Information Projects Fund under
16    Sections 15-15 and 15-35 of this Act shall be appropriated
17    to and administered by the Illinois Criminal Justice
18    Information Authority for distribution to fund Department
19    of State Police drug task forces and Metropolitan
20    Enforcement Groups by dividing the funds equally by the
21    total number of Department of State Police drug task forces
22    and Illinois Metropolitan Enforcement Groups.
23        (13) The Sexual Assault Services Fund shall be
24    appropriated to the Department of Public Health. Upon
25    appropriation of moneys from the Sexual Assault Services
26    Fund, the Department of Public Health shall make grants of

 

 

10100SB1805ham004- 402 -LRB101 08915 JWD 72460 a

1    these moneys to sexual assault organizations with whom the
2    Department has contracts for the purpose of providing
3    community-based services to victims of sexual assault.
4    Grants are in addition to, and are not substitutes for,
5    other grants authorized and made by the Department.
6        (14) The County Jail Medical Costs Fund is to help
7    defray the costs outlined in Section 17 of the County Jail
8    Act. Moneys in the Fund shall be used solely for
9    reimbursement to the county of costs for medical expenses
10    and administration of the Fund.
11        (15) The Prisoner Review Board Vehicle and Equipment
12    Fund is a special fund in the State treasury. The Prisoner
13    Review Board shall, subject to appropriation by the General
14    Assembly and approval by the Secretary, use all moneys in
15    the Prisoner Review Board Vehicle and Equipment Fund for
16    the purchase and operation of vehicles and equipment.
17        (16) In each county in which a Children's Advocacy
18    Center provides services, a Child Advocacy Center Fund is
19    specifically for the operation and administration of the
20    Children's Advocacy Center, from which the county board
21    shall make grants to support the activities and services of
22    the Children's Advocacy Center within that county.
23(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19.)
 
24    (705 ILCS 135/15-70)
25    (Section scheduled to be repealed on January 1, 2021)

 

 

10100SB1805ham004- 403 -LRB101 08915 JWD 72460 a

1    Sec. 15-70. Conditional assessments. In addition to
2payments under one of the Schedule of Assessments 1 through 13
3of this Act, the court shall also order payment of any of the
4following conditional assessment amounts for each sentenced
5violation in the case to which a conditional assessment is
6applicable, which shall be collected and remitted by the Clerk
7of the Circuit Court as provided in this Section:
8        (1) arson, residential arson, or aggravated arson,
9    $500 per conviction to the State Treasurer for deposit into
10    the Fire Prevention Fund;
11        (2) child pornography under Section 11-20.1 of the
12    Criminal Code of 1961 or the Criminal Code of 2012, $500
13    per conviction, unless more than one agency is responsible
14    for the arrest in which case the amount shall be remitted
15    to each unit of government equally:
16            (A) if the arresting agency is an agency of a unit
17        of local government, $500 to the treasurer of the unit
18        of local government for deposit into the unit of local
19        government's General Fund, except that if the
20        Department of State Police provides digital or
21        electronic forensic examination assistance, or both,
22        to the arresting agency then $100 to the State
23        Treasurer for deposit into the State Crime Laboratory
24        Fund; or
25            (B) if the arresting agency is the Department of
26        State Police, $500 to the State Treasurer for deposit

 

 

10100SB1805ham004- 404 -LRB101 08915 JWD 72460 a

1        into the State Crime Laboratory Fund;
2        (3) crime laboratory drug analysis for a drug-related
3    offense involving possession or delivery of cannabis or
4    possession or delivery of a controlled substance as defined
5    in the Cannabis Control Act, the Illinois Controlled
6    Substances Act, or the Methamphetamine Control and
7    Community Protection Act, $100 reimbursement for
8    laboratory analysis, as set forth in subsection (f) of
9    Section 5-9-1.4 of the Unified Code of Corrections;
10        (4) DNA analysis, $250 on each conviction in which it
11    was used to the State Treasurer for deposit into the State
12    Offender DNA Identification System Fund as set forth in
13    Section 5-4-3 of the Unified Code of Corrections;
14        (5) DUI analysis, $150 on each sentenced violation in
15    which it was used as set forth in subsection (f) of Section
16    5-9-1.9 of the Unified Code of Corrections;
17        (6) drug-related offense involving possession or
18    delivery of cannabis or possession or delivery of a
19    controlled substance, other than methamphetamine, as
20    defined in the Cannabis Control Act or the Illinois
21    Controlled Substances Act, an amount not less than the full
22    street value of the cannabis or controlled substance seized
23    for each conviction to be disbursed as follows:
24            (A) 12.5% of the street value assessment shall be
25        paid into the Youth Drug Abuse Prevention Fund, to be
26        used by the Department of Human Services for the

 

 

10100SB1805ham004- 405 -LRB101 08915 JWD 72460 a

1        funding of programs and services for drug-abuse
2        treatment, and prevention and education services;
3            (B) 37.5% to the county in which the charge was
4        prosecuted, to be deposited into the county General
5        Fund;
6            (C) 50% to the treasurer of the arresting law
7        enforcement agency of the municipality or county, or to
8        the State Treasurer if the arresting agency was a state
9        agency;
10            (D) if the arrest was made in combination with
11        multiple law enforcement agencies, the clerk shall
12        equitably allocate the portion in subparagraph (C) of
13        this paragraph (6) among the law enforcement agencies
14        involved in the arrest;
15        (6.5) Kane County or Will County, in felony,
16    misdemeanor, local or county ordinance, traffic, or
17    conservation cases, up to $30 as set by the county board
18    under Section 5-1101.3 of the Counties Code upon the entry
19    of a judgment of conviction, an order of supervision, or a
20    sentence of probation without entry of judgment under
21    Section 10 of the Cannabis Control Act, Section 410 of the
22    Illinois Controlled Substances Act, Section 70 of the
23    Methamphetamine Control and Community Protection Act,
24    Section 12-4.3 or subdivision (b)(1) of Section 12-3.05 of
25    the Criminal Code of 1961 or the Criminal Code of 2012,
26    Section 10-102 of the Illinois Alcoholism and Other Drug

 

 

10100SB1805ham004- 406 -LRB101 08915 JWD 72460 a

1    Dependency Act, or Section 10 of the Steroid Control Act;
2    except in local or county ordinance, traffic, and
3    conservation cases, if fines are paid in full without a
4    court appearance, then the assessment shall not be imposed
5    or collected. Distribution of assessments collected under
6    this paragraph (6.5) shall be as provided in Section
7    5-1101.3 of the Counties Code;
8        (7) methamphetamine-related offense involving
9    possession or delivery of methamphetamine or any salt of an
10    optical isomer of methamphetamine or possession of a
11    methamphetamine manufacturing material as set forth in
12    Section 10 of the Methamphetamine Control and Community
13    Protection Act with the intent to manufacture a substance
14    containing methamphetamine or salt of an optical isomer of
15    methamphetamine, an amount not less than the full street
16    value of the methamphetamine or salt of an optical isomer
17    of methamphetamine or methamphetamine manufacturing
18    materials seized for each conviction to be disbursed as
19    follows:
20            (A) 12.5% of the street value assessment shall be
21        paid into the Youth Drug Abuse Prevention Fund, to be
22        used by the Department of Human Services for the
23        funding of programs and services for drug-abuse
24        treatment, and prevention and education services;
25            (B) 37.5% to the county in which the charge was
26        prosecuted, to be deposited into the county General

 

 

10100SB1805ham004- 407 -LRB101 08915 JWD 72460 a

1        Fund;
2            (C) 50% to the treasurer of the arresting law
3        enforcement agency of the municipality or county, or to
4        the State Treasurer if the arresting agency was a state
5        agency;
6            (D) if the arrest was made in combination with
7        multiple law enforcement agencies, the clerk shall
8        equitably allocate the portion in subparagraph (C) of
9        this paragraph (6) among the law enforcement agencies
10        involved in the arrest;
11        (8) order of protection violation under Section 12-3.4
12    of the Criminal Code of 2012, $200 for each conviction to
13    the county treasurer for deposit into the Probation and
14    Court Services Fund for implementation of a domestic
15    violence surveillance program and any other assessments or
16    fees imposed under Section 5-9-1.16 of the Unified Code of
17    Corrections;
18        (9) order of protection violation, $25 for each
19    violation to the State Treasurer, for deposit into the
20    Domestic Violence Abuser Services Fund;
21        (10) prosecution by the State's Attorney of a:
22            (A) petty or business offense, $4 to the county
23        treasurer of which $2 deposited into the State's
24        Attorney Records Automation Fund and $2 into the Public
25        Defender Records Automation Fund;
26            (B) conservation or traffic offense, $2 to the

 

 

10100SB1805ham004- 408 -LRB101 08915 JWD 72460 a

1        county treasurer for deposit into the State's Attorney
2        Records Automation Fund;
3        (11) speeding in a construction zone violation, $250 to
4    the State Treasurer for deposit into the Transportation
5    Safety Highway Hire-back Fund, unless (i) the violation
6    occurred on a highway other than an interstate highway and
7    (ii) a county police officer wrote the ticket for the
8    violation, in which case to the county treasurer for
9    deposit into that county's Transportation Safety Highway
10    Hire-back Fund;
11        (12) supervision disposition on an offense under the
12    Illinois Vehicle Code or similar provision of a local
13    ordinance, 50 cents, unless waived by the court, into the
14    Prisoner Review Board Vehicle and Equipment Fund;
15        (13) victim and offender are family or household
16    members as defined in Section 103 of the Illinois Domestic
17    Violence Act of 1986 and offender pleads guilty or no
18    contest to or is convicted of murder, voluntary
19    manslaughter, involuntary manslaughter, burglary,
20    residential burglary, criminal trespass to residence,
21    criminal trespass to vehicle, criminal trespass to land,
22    criminal damage to property, telephone harassment,
23    kidnapping, aggravated kidnaping, unlawful restraint,
24    forcible detention, child abduction, indecent solicitation
25    of a child, sexual relations between siblings,
26    exploitation of a child, child pornography, assault,

 

 

10100SB1805ham004- 409 -LRB101 08915 JWD 72460 a

1    aggravated assault, battery, aggravated battery, heinous
2    battery, aggravated battery of a child, domestic battery,
3    reckless conduct, intimidation, criminal sexual assault,
4    predatory criminal sexual assault of a child, aggravated
5    criminal sexual assault, criminal sexual abuse, aggravated
6    criminal sexual abuse, violation of an order of protection,
7    disorderly conduct, endangering the life or health of a
8    child, child abandonment, contributing to dependency or
9    neglect of child, or cruelty to children and others, $200
10    for each sentenced violation to the State Treasurer for
11    deposit as follows: (i) for sexual assault, as defined in
12    Section 5-9-1.7 of the Unified Code of Corrections, when
13    the offender and victim are family members, one-half to the
14    Domestic Violence Shelter and Service Fund, and one-half to
15    the Sexual Assault Services Fund; (ii) for the remaining
16    offenses to the Domestic Violence Shelter and Service Fund;
17        (14) violation of Section 11-501 of the Illinois
18    Vehicle Code, Section 5-7 of the Snowmobile Registration
19    and Safety Act, Section 5-16 of the Boat Registration and
20    Safety Act, or a similar provision, whose operation of a
21    motor vehicle, snowmobile, or watercraft while in
22    violation of Section 11-501, Section 5-7 of the Snowmobile
23    Registration and Safety Act, Section 5-16 of the Boat
24    Registration and Safety Act, or a similar provision
25    proximately caused an incident resulting in an appropriate
26    emergency response, $1,000 maximum to the public agency

 

 

10100SB1805ham004- 410 -LRB101 08915 JWD 72460 a

1    that provided an emergency response related to the person's
2    violation, and if more than one agency responded, the
3    amount payable to public agencies shall be shared equally;
4        (15) violation of Section 401, 407, or 407.2 of the
5    Illinois Controlled Substances Act that proximately caused
6    any incident resulting in an appropriate drug-related
7    emergency response, $1,000 as reimbursement for the
8    emergency response to the law enforcement agency that made
9    the arrest, and if more than one agency is responsible for
10    the arrest, the amount payable to law enforcement agencies
11    shall be shared equally;
12        (16) violation of reckless driving, aggravated
13    reckless driving, or driving 26 miles per hour or more in
14    excess of the speed limit that triggered an emergency
15    response, $1,000 maximum reimbursement for the emergency
16    response to be distributed in its entirety to a public
17    agency that provided an emergency response related to the
18    person's violation, and if more than one agency responded,
19    the amount payable to public agencies shall be shared
20    equally;
21        (17) violation based upon each plea of guilty,
22    stipulation of facts, or finding of guilt resulting in a
23    judgment of conviction or order of supervision for an
24    offense under Section 10-9, 11-14.1, 11-14.3, or 11-18 of
25    the Criminal Code of 2012 that results in the imposition of
26    a fine, to be distributed as follows:

 

 

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1            (A) $50 to the county treasurer for deposit into
2        the Circuit Court Clerk Operation and Administrative
3        Fund to cover the costs in administering this paragraph
4        (17);
5            (B) $300 to the State Treasurer who shall deposit
6        the portion as follows:
7                (i) if the arresting or investigating agency
8            is the Department of State Police, into the State
9            Police Law Enforcement Administration Fund;
10                (ii) if the arresting or investigating agency
11            is the Department of Natural Resources, into the
12            Conservation Police Operations Assistance Fund;
13                (iii) if the arresting or investigating agency
14            is the Secretary of State, into the Secretary of
15            State Police Services Fund;
16                (iv) if the arresting or investigating agency
17            is the Illinois Commerce Commission, into the
18            Transportation Regulatory Public Utility Fund; or
19                (v) if more than one of the State agencies in
20            this subparagraph (B) is the arresting or
21            investigating agency, then equal shares with the
22            shares deposited as provided in the applicable
23            items (i) through (iv) of this subparagraph (B);
24            and
25            (C) the remainder for deposit into the Specialized
26        Services for Survivors of Human Trafficking Fund;

 

 

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1        (18) weapons violation under Section 24-1.1, 24-1.2,
2    or 24-1.5 of the Criminal Code of 1961 or the Criminal Code
3    of 2012, $100 for each conviction to the State Treasurer
4    for deposit into the Trauma Center Fund; and
5        (19) violation of subsection (c) of Section 11-907 of
6    the Illinois Vehicle Code, $250 to the State Treasurer for
7    deposit into the Scott's Law Fund, unless a county or
8    municipal police officer wrote the ticket for the
9    violation, in which case to the county treasurer for
10    deposit into that county's or municipality's
11    Transportation Safety Highway Hire-back Fund to be used as
12    provided in subsection (j) of Section 11-907 of the
13    Illinois Vehicle Code.
14(Source: P.A. 100-987, eff. 7-1-19; 100-1161, eff. 7-1-19;
15101-173, eff. 1-1-20.)
 
16    Section 45-15. The Unified Code of Corrections is amended
17by changing Sections 3-12-3a and 3-12-6 as follows:
 
18    (730 ILCS 5/3-12-3a)  (from Ch. 38, par. 1003-12-3a)
19    Sec. 3-12-3a. Contracts, leases, and business agreements.
20    (a) The Department shall promulgate such rules and policies
21as it deems necessary to establish, manage, and operate its
22Illinois Correctional Industries division for the purpose of
23utilizing committed persons in the manufacture of food stuffs,
24finished goods or wares. To the extent not inconsistent with

 

 

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1the function and role of the ICI, the Department may enter into
2a contract, lease, or other type of business agreement, not to
3exceed 20 years, with any private corporation, partnership,
4person, or other business entity for the purpose of utilizing
5committed persons in the provision of services or for any other
6business or commercial enterprise deemed by the Department to
7be consistent with proper training and rehabilitation of
8committed persons.
9    Except as otherwise provided in this paragraph, Illinois
10Correctional Industries' spending authority shall be separate
11and apart from the Department's budget and appropriations.
12Control of Illinois Correctional Industries accounting
13processes and budget requests to the General Assembly, other
14budgetary processes, audits by the Office of the Auditor
15General, and computer processes shall be returned to Illinois
16Correctional Industries. For fiscal year 2021 only, its
17spending authority shall no longer be separate and apart from
18the Department's budget and appropriations, and the Department
19shall control its accounting processes, budgets, audits and
20computer processes in accordance with any Department rules and
21policies.
22    (b) The Department shall be permitted to construct
23buildings on State property for the purposes identified in
24subsection (a) and to lease for a period not to exceed 20 years
25any building or portion thereof on State property for the
26purposes identified in subsection (a).

 

 

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1    (c) Any contract or other business agreement referenced in
2subsection (a) shall include a provision requiring that all
3committed persons assigned receive in connection with their
4assignment such vocational training and/or apprenticeship
5programs as the Department deems appropriate.
6    (d) Committed persons assigned in accordance with this
7Section shall be compensated in accordance with the provisions
8of Section 3-12-5.
9(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10; 97-333,
10eff. 8-12-11.)
 
11    (730 ILCS 5/3-12-6)  (from Ch. 38, par. 1003-12-6)
12    Sec. 3-12-6. Programs. Through its Illinois Correctional
13Industries division, the Department shall establish
14commercial, business, and manufacturing programs for the sale
15of finished goods and processed food and beverages to the
16State, its political units, agencies, and other public
17institutions. Illinois Correctional Industries shall
18establish, operate, and maintain manufacturing and food and
19beverage production in the Department facilities and provide
20food for the Department institutions and for the mental health
21and developmental disabilities institutions of the Department
22of Human Services and the institutions of the Department of
23Veterans' Affairs.
24    Illinois Correctional Industries shall be administered by
25a chief executive officer. The chief executive officer shall

 

 

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1report to the Director of the Department or the Director's
2designee. The chief executive officer shall administer the
3commercial and business programs of ICI for inmate workers in
4the custody of the Department of Corrections.
5    The chief executive officer shall have such assistants as
6are required for sales staff, manufacturing, budget, fiscal,
7accounting, computer, human services, and personnel as
8necessary to run its commercial and business programs.
9    Illinois Correctional Industries shall have a financial
10officer who shall report to the chief executive officer. The
11financial officer shall: (i) assist in the development and
12presentation of the Department budget submission; (ii) manage
13and control the spending authority of ICI; and (iii) provide
14oversight of the financial activities of ICI, both internally
15and through coordination with the Department fiscal operations
16personnel, including accounting processes, budget submissions,
17other budgetary processes, audits by the Office of the Auditor
18General, and computer processes. For fiscal year 2021 only, the
19financial officer shall coordinate and cooperate with the
20Department's chief financial officer to perform the functions
21listed in this paragraph.
22    Illinois Correctional Industries shall be located in
23Springfield. The chief executive officer of Illinois
24Correctional Industries shall assign personnel to direct the
25production of goods and shall employ committed persons assigned
26by the chief administrative officer. The Department of

 

 

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1Corrections may direct such other vocational programs as it
2deems necessary for the rehabilitation of inmates, which shall
3be separate and apart from, and not in conflict with, programs
4of Illinois Correctional Industries.
5(Source: P.A. 96-877, eff. 7-1-10; 96-943, eff. 7-1-10.)
 
6
ARTICLE 50. RETIREMENT SYSTEM CONTRIBUTIONS

 
7    Section 50-5. The Revised Uniform Unclaimed Property Act is
8amended by changing Section 15-801 as follows:
 
9    (765 ILCS 1026/15-801)
10    Sec. 15-801. Deposit of funds by administrator.
11    (a) Except as otherwise provided in this Section, the
12administrator shall deposit in the Unclaimed Property Trust
13Fund all funds received under this Act, including proceeds from
14the sale of property under Article 7. The administrator may
15deposit any amount in the Unclaimed Property Trust Fund into
16the State Pensions Fund during the fiscal year at his or her
17discretion; however, he or she shall, on April 15 and October
1815 of each year, deposit any amount in the Unclaimed Property
19Trust Fund exceeding $2,500,000 into the State Pensions Fund.
20If on either April 15 or October 15, the administrator
21determines that a balance of $2,500,000 is insufficient for the
22prompt payment of unclaimed property claims authorized under
23this Act, the administrator may retain more than $2,500,000 in

 

 

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1the Unclaimed Property Trust Fund in order to ensure the prompt
2payment of claims. Beginning in State fiscal year 2022 2021,
3all amounts that are deposited into the State Pensions Fund
4from the Unclaimed Property Trust Fund shall be apportioned to
5the designated retirement systems as provided in subsection
6(c-6) of Section 8.12 of the State Finance Act to reduce their
7actuarial reserve deficiencies.
8    (b) The administrator shall make prompt payment of claims
9he or she duly allows as provided for in this Act from the
10Unclaimed Property Trust Fund. This shall constitute an
11irrevocable and continuing appropriation of all amounts in the
12Unclaimed Property Trust Fund necessary to make prompt payment
13of claims duly allowed by the administrator pursuant to this
14Act.
15(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
16101-10, eff. 6-5-19.)
 
17
ARTICLE 65. SPECIALIZED MENTAL HEALTH REHABILITATION

 
18    Section 65-5. The Specialized Mental Health Rehabilitation
19Act of 2013 is amended by changing Section 5-106 as follows:
 
20    (210 ILCS 49/5-106)
21    Sec. 5-106. Therapeutic visit rates. For a facility
22licensed under this Act by June 1, 2018 or provisionally
23licensed under this Act by June 1, 2018, a payment shall be

 

 

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1made for therapeutic visits that have been indicated by an
2interdisciplinary team as therapeutically beneficial. Payment
3under this Section shall be at a rate of 75% of the facility's
4current paid rate on July 27, 2018 (the effective date of
5Public Act 100-646) and may not exceed 20 days in a fiscal year
6and shall not exceed 10 days consecutively.
7(Source: P.A. 100-646, eff. 7-27-18; 101-81, eff. 7-12-19.)
 
8
ARTICLE 70. RESIDENTIAL SOUND INSULATION

 
9    Section 70-5. The State Finance Act is amended by changing
10Sections 6z-20.1 and 8.53 as follows:
 
11    (30 ILCS 105/6z-20.1)
12    Sec. 6z-20.1. The State Aviation Program Fund and the
13Sound-Reducing Windows and Doors Replacement Fund.
14    (a) The State Aviation Program Fund is created in the State
15Treasury. Moneys in the Fund shall be used by the Department of
16Transportation for the purposes of administering a State
17Aviation Program. Subject to appropriation, the moneys shall be
18used for the purpose of distributing grants to units of local
19government to be used for airport-related purposes. Grants to
20units of local government from the Fund shall be distributed
21proportionately based on equal part enplanements, total cargo,
22and airport operations. With regard to enplanements that occur
23within a municipality with a population of over 500,000, grants

 

 

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1shall be distributed only to the municipality.
2    (b) For grants to a unit of government other than a
3municipality with a population of more than 500,000,
4"airport-related purposes" means the capital or operating
5costs of: (1) an airport; (2) a local airport system; or (3)
6any other local facility that is owned or operated by the
7person or entity that owns or operates the airport that is
8directly and substantially related to the air transportation of
9passengers or property as provided in 49 U.S.C. 47133,
10including (i) the replacement of sound-reducing windows and
11doors installed under the Residential Sound Insulation Program
12and (ii) in-home air quality monitoring testing in residences
13in which windows or doors were installed under the Residential
14Sound Insulation Program.
15    (c) For grants to a municipality with a population of more
16than 500,000, "airport-related purposes" means the capital
17costs of: (1) an airport; (2) a local airport system; or (3)
18any other local facility that (i) is owned or operated by a
19person or entity that owns or operates an airport and (ii) is
20directly and substantially related to the air transportation of
21passengers or property, as provided in 49 40 U.S.C. 47133. For
22grants to a municipality with a population of more than
23500,000, "airport-related purposes" also means costs,
24including administrative costs, associated with the
25replacement of sound-reducing windows and doors installed
26under the Residential Sound Insulation Program.

 

 

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1    (d) In each State fiscal year, the first $7,500,000
2attributable to a municipality with a population of more than
3500,000, as provided in subsection (a) of this Section, shall
4be transferred to the Sound-Reducing Windows and Doors
5Replacement Fund, a special fund created in the State Treasury.
6Subject to appropriation, the moneys in the Fund shall be used
7for costs, including administrative costs, associated with the
8replacement of sound-reducing windows and doors installed
9under the Residential Sound Insulation Program. Any amounts
10attributable to a municipality with a population of more than
11500,000 in excess of $7,500,000 in each State fiscal year shall
12be distributed among the airports in that municipality based on
13the same formula as prescribed in subsection (a) to be used for
14airport-related purposes.
15(Source: P.A. 101-10, eff. 6-5-19; revised 7-17-19.)
 
16    (30 ILCS 105/8.53)
17    Sec. 8.53. Fund transfers. As soon as practical after the
18effective date of this amendatory Act of the 101st General
19Assembly, for Fiscal Year 2020 only, the State Comptroller
20shall direct and the State Treasurer shall transfer the amount
21of $1,500,000 from the State and Local Sales Tax Reform Fund to
22the Sound-Reducing Windows and Doors Replacement Fund. Any
23amounts transferred under this Section shall be repaid no later
24than June 30, 2020.
25    As soon as practical after the effective date of this

 

 

10100SB1805ham004- 421 -LRB101 08915 JWD 72460 a

1amendatory Act of the 101st General Assembly, for Fiscal Year
22021 only, the State Comptroller shall direct and the State
3Treasurer shall transfer the amount of $1,500,000 from the
4State and Local Sales Tax Reform Fund to the Sound-Reducing
5Windows and Doors Replacement Fund. Any amounts transferred
6under this Section shall be repaid on June 30, 2021, or as soon
7as practical thereafter.
8(Source: P.A. 101-604, eff. 12-13-19.)
 
9    Section 70-10. The Illinois Municipal Code is amended by
10changing Section 11-101-3 as follows:
 
11    (65 ILCS 5/11-101-3)
12    Sec. 11-101-3. Noise mitigation; air quality.
13    (a) A municipality that has implemented a Residential Sound
14Insulation Program to mitigate aircraft noise shall perform
15indoor air quality monitoring and laboratory analysis of
16windows and doors installed pursuant to the Residential Sound
17Insulation Program to determine whether there are any adverse
18health impacts associated with off-gassing from such windows
19and doors. Such monitoring and analysis shall be consistent
20with applicable professional and industry standards. The
21municipality shall make any final reports resulting from such
22monitoring and analysis available to the public on the
23municipality's website. The municipality shall develop a
24science-based mitigation plan to address significant

 

 

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1health-related impacts, if any, associated with such windows
2and doors as determined by the results of the monitoring and
3analysis. In a municipality that has implemented a Residential
4Sound Insulation Program to mitigate aircraft noise, if
5requested by the homeowner pursuant to a process established by
6the municipality, which process shall include, at a minimum,
7notification in a newspaper of general circulation and a mailer
8sent to every address identified as a recipient of windows and
9doors installed under the Residential Sound Insulation
10Program, the municipality shall replace all windows and doors
11installed under the Residential Sound Insulation Program in
12such homes where one or more windows or doors have been found
13to have caused offensive odors. Only those homeowners who
14request that the municipality perform an odor inspection as
15prescribed by the process established by the municipality
16within 6 months of notification being published and mailers
17being sent shall be eligible for odorous window and odorous
18door replacement. Homes that have been identified by the
19municipality as having odorous windows or doors are not
20required to make said request to the municipality. The right to
21make a claim for replacement and have it considered pursuant to
22this Section shall not be affected by the fact of odor-related
23claims made or odor-related products received pursuant to the
24Residential Sound Insulation Program prior to June 5, 2019 (the
25effective date of this Section). The municipality shall also
26perform in-home air quality testing in residences in which

 

 

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1windows and doors are replaced under this Section. In order to
2receive in-home air quality testing, a homeowner must request
3such testing from the municipality, and the total number of
4homes tested in any given year shall not exceed 25% of the
5total number of homes in which windows and doors were replaced
6under this Section in the prior calendar year.
7    (b) An advisory committee shall be formed, composed of the
8following: (i) 2 members of the municipality who reside in
9homes that have received windows or doors pursuant to the
10Residential Sound Insulation Program and have been identified
11by the municipality as having odorous windows or doors,
12appointed by the Secretary of Transportation; (ii) one employee
13of the Aeronautics Division of the Department of
14Transportation; and (iii) 2 employees of the municipality that
15implemented the Residential Sound Insulation Program in
16question. The advisory committee shall determine by majority
17vote which homes contain windows or doors that cause offensive
18odors and thus are eligible for replacement, shall promulgate a
19list of such homes, and shall develop recommendations as to the
20order in which homes are to receive window replacement. The
21recommendations shall include reasonable and objective
22criteria for determining which windows or doors are odorous,
23consideration of the date of odor confirmation for
24prioritization, severity of odor, geography and individual
25hardship, and shall provide such recommendations to the
26municipality. The advisory committee shall comply with the

 

 

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1requirements of the Open Meetings Act. The Chicago Department
2of Aviation shall provide administrative support to the
3commission. The municipality shall consider the
4recommendations of the committee but shall retain final
5decision-making authority over replacement of windows and
6doors installed under the Residential Sound Insulation
7Program, and shall comply with all federal, State, and local
8laws involving procurement. A municipality administering
9claims pursuant to this Section shall provide to every address
10identified as having submitted a valid claim under this Section
11a quarterly report setting forth the municipality's activities
12undertaken pursuant to this Section for that quarter. However,
13the municipality shall replace windows and doors pursuant to
14this Section only if, and to the extent, grants are distributed
15to, and received by, the municipality from the Sound-Reducing
16Windows and Doors Replacement Fund for the costs associated
17with the replacement of sound-reducing windows and doors
18installed under the Residential Sound Insulation Program
19pursuant to Section 6z-20.1 of the State Finance Act. In
20addition, the municipality shall revise its specifications for
21procurement of windows for the Residential Sound Insulation
22Program to address potential off-gassing from such windows in
23future phases of the program. A municipality subject to the
24Section shall not legislate or otherwise regulate with regard
25to indoor air quality monitoring, laboratory analysis or
26replacement requirements, except as provided in this Section,

 

 

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1but the foregoing restriction shall not limit said
2municipality's taxing power.
3    (c) A home rule unit may not regulate indoor air quality
4monitoring and laboratory analysis, and related mitigation and
5mitigation plans, in a manner inconsistent with this Section.
6This Section is a limitation of home rule powers and functions
7under subsection (i) of Section 6 of Article VII of the
8Illinois Constitution on the concurrent exercise by home rule
9units of powers and functions exercised by the State.
10    (d) This Section shall not be construed to create a private
11right of action.
12(Source: P.A. 101-10, eff. 6-5-19; 101-604, eff. 12-13-19.)
 
13
ARTICLE 75. CORONAVIRUS BUSINESS INTERRUPTION GRANT PROGRAM

 
14    Section 75-5. The Department of Commerce and Economic
15Opportunity Law of the Civil Administrative Code of Illinois is
16amended by adding Section 605-1050 as follows:
 
17    (20 ILCS 605/605-1050 new)
18    Sec. 605-1050. Coronavirus Business Interruption Grant
19Program (or BIG Program).
20    (a) Purpose. The Department may receive, directly or
21indirectly, federal funds under the authority of legislation
22passed in response to the Coronavirus epidemic including, but
23not limited to, the Coronavirus Aid, Relief, and Economic

 

 

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1Security Act, P.L. 116-136 (the "CARES Act"). Section 5001 of
2the CARES Act establishes the Coronavirus Relief Fund, which
3authorizes the State to expend funds that are necessary to
4respond to the COVID-19 public health emergency. The financial
5support of Qualifying Businesses is a necessary expense under
6federal guidance for implementing Section 5001 of the CARES
7Act. Upon receipt or availability of such funds, and subject to
8appropriations for their use, the Department shall administer a
9program to provide financial assistance to Qualifying
10Businesses that have experienced interruption of business or
11other adverse conditions attributable to the COVID-19 public
12health emergency. Support may be provided directly by the
13Department to businesses and organizations or in cooperation
14with a Qualified Partner. Financial assistance may include, but
15not be limited to grants, expense reimbursements, or subsidies.
16    (b) From appropriations for the BIG Program, up to
17$60,000,000 may be allotted to the repayment or conversion of
18Eligible Loans made pursuant to the Department's Emergency Loan
19Fund Program. An Eligible Loan may be repaid or converted
20through a grant payment, subsidy, or reimbursement payment to
21the recipient or, on behalf of the recipient, to the Qualified
22Partner, or by any other lawful method.
23    (c) From appropriations for the BIG Program, the Department
24shall provide financial assistance through grants, expense
25reimbursements, or subsidies to Qualifying Businesses or a
26Qualified Partner to cover expenses or losses incurred due to

 

 

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1the COVID-19 public health emergency. The BIG program shall
2reimburse costs or losses incurred by Qualifying Businesses,
3including but not limited to Qualified Businesses that enable
4critical support services such as child care, day care, and
5early childhood education, due to business interruption caused
6by closures, as authorized in federal guidance regarding the
7Coronavirus Relief Fund. All spending related to this program
8must be reimbursable by the Federal Coronavirus Relief Fund in
9accordance with Section 5001 of the federal CARES Act and any
10related federal guidance, or the provisions of any other
11federal source supporting the program.
12    (d) As more fully described in subsection (c), funds will
13be appropriated to the BIG Program for distribution to or on
14behalf of Qualifying Businesses. Of the funds appropriated, a
15minimum of 30% shall be allotted for Qualified Businesses with
16ZIP codes located in the most disproportionately impacted areas
17of Illinois, based on positive COVID-19 cases.
18    (e) The Department shall coordinate with the Department of
19Human Services with respect to making grants, expense
20reimbursements or subsidies to any child care or day care
21provider providing services under Section 9A-11 of the Illinois
22Public Aid Code to determine what resources the Department of
23Human Services may be providing to a child care or day care
24provider under Section 9A-11 of the Illinois Public Aid Code.
25    (f) The Department may establish by rule administrative
26procedures for the grant program, including any application

 

 

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1procedures, grant agreements, certifications, payment
2methodologies, and other accountability measures that may be
3imposed upon participants in the program. The emergency
4rulemaking process may be used to promulgate the initial rules
5of the grant program.
6    (g) Definitions. As used in this Section:
7        (1) "COVID-19" means the novel coronavirus disease
8    deemed COVID-19 by the World Health Organization on
9    February 11, 2020.
10        (2) "Qualifying Business" means a business or
11    organization that is experiencing business interruption
12    due to the COVID-19 public health emergency and is eligible
13    for reimbursement as prescribed by Section 601(a) of the
14    Social Security Act and added by Section 5001 of the CARES
15    Act or other federal legislation addressing the COVID-19
16    crisis.
17        (3) "Eligible Loan" means a loan of up to $50,000 that
18    was deemed eligible for funding under the Department's
19    Emergency Loan Fund Program and for which repayment will be
20    eligible for reimbursement from Coronavirus Relief Fund
21    monies pursuant to Section 5001 of the federal CARES Act
22    and any related federal guidance.
23        (4) "Emergency Loan Fund Program", also referred to as
24    the "COVID-19 Emergency Relief Program", is a program
25    executed by the Department by which the State Small
26    Business Credit Initiative fund is utilized to guarantee

 

 

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1    loans released by a financial intermediary or Qualified
2    Partner.
3        (5) "Qualified Partner" means a financial institution
4    or nonprofit with which the Department has entered into an
5    agreement or contract to provide or incentivize assistance
6    to Qualifying Businesses.
7    (h) Powers of the Department. The Department has the power
8to:
9        (1) provide grants, subsidies and expense
10    reimbursements to Qualified Businesses or, on behalf of
11    Qualified Businesses, to Qualified Partners from
12    appropriations to cover Qualified Businesses eligible
13    costs or losses incurred due to the COVID-19 public health
14    emergency, including losses caused by business
15    interruption or closure;
16        (2) enter into agreements, accept funds, issue grants,
17    and engage in cooperation with agencies of the federal
18    government, units of local government, financial
19    institutions, and nonprofit organizations to carry out the
20    purposes of this Program, and to use funds appropriated for
21    the BIG Program;
22        (3) prepare forms for application, notification,
23    contract, and other matters, and establish procedures,
24    rules, or regulations deemed necessary and appropriate to
25    carry out the provisions of this Section;
26        (4) provide staff, administration, and related support

 

 

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1    required to manage the BIG Program and pay for the
2    staffing, administration, and related support;
3        (5) using data provided by the Illinois Department of
4    Public Health and other reputable sources, determine which
5    geographic regions in Illinois have been most
6    disproportionately impacted by the COVID-19 public health
7    emergency, considering factors of positive cases, positive
8    case rates, and economic impact; and
9        (6) determine which industries and businesses in
10    Illinois have been most disproportionately impacted by the
11    COVID-19 public health emergency and establish procedures
12    that prioritize greatly impacted industries and
13    businesses, as well as Qualified Businesses that did not
14    receive paycheck protection program assistance.
 
15    Section 75-10. The Illinois Administrative Procedure Act
16is amended by adding Section 5-45.3 as follows:
 
17    (5 ILCS 100/5-45.3 new)
18    Sec. 5-45.3. Emergency rulemaking; Coronavirus Business
19Interruption Grant Program (or BIG Program). To provide for the
20expeditious and timely implementation of the Coronavirus
21Business Interruption Grant Program (or BIG Program),
22emergency rules implementing the Coronavirus Business
23Interruption Grant Program (or BIG Program) may be adopted in
24accordance with Section 5-45 by the Department of Commerce and

 

 

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1Economic Opportunity. The adoption of emergency rules
2authorized by Section 5-45 and this Section is deemed to be
3necessary for the public interest, safety, and welfare.
4    This Section is repealed on January 1, 2026.
 
5
ARTICLE 80. PANDEMIC RELATED STABILITY PAYMENTS
6
FOR HEALTH CARE PROVIDERS

 
7    Section 80-5. The Illinois Public Aid Code is amended by
8adding Section 5-5.7a as follows:
 
9    (305 ILCS 5/5-5.7a new)
10    Sec. 5-5.7a. Pandemic related stability payments for
11health care providers. Notwithstanding other provisions of
12law, and in accordance with the Illinois Emergency Management
13Agency, the Department of Healthcare and Family Services shall
14develop a process to distribute pandemic related stability
15payments, from federal sources dedicated for such purposes, to
16health care providers that are providing care to recipients
17under the Medical Assistance Program. For provider types
18serving residents who are recipients of medical assistance
19under this Code and are funded by other State agencies, the
20Department will coordinate the distribution process of the
21pandemic related stability payments. Federal sources dedicated
22to pandemic related payments include, but are not limited to,
23funds distributed to the State of Illinois from the Coronavirus

 

 

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1Relief Fund pursuant to the Coronavirus Aid, Relief, and
2Economic Security Act ("CARES Act") and appropriated to the
3Department for such purpose during Fiscal Years 2020 and 2021.
4        (1) Pandemic related stability payments for these
5    providers shall be separate and apart from any rate
6    methodology otherwise defined in this Code.
7        (2) Payments shall be exclusively for expenses
8    incurred by the providers related to the pandemic
9    associated with the 2019 Novel Coronavirus (COVID-19)
10    Public Health Emergency issued by the Secretary of the U.S.
11    Department of Health and Human Services (HHS) on January
12    31, 2020 and the national emergency issued by the President
13    of the United States on March 13, 2020 between March 1, and
14    December 30, 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 budgets
19    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 provider,
25    taking into account the factors including, but not limited
26    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        among staff, or patients, or both;
7            (C) pandemic related workforce challenges and
8        costs associated with temporary wage increased
9        associated with pandemic related hazard pay programs,
10        or costs associated with which providers do not have
11        enough staff to adequately provide care and protection
12        to the residents and other staff; and
13            (D) pandemic related payments received directly by
14        the providers through other federal resources.
15        (5) Pandemic related stability payments will be
16    distributed to providers based on a methodology to be
17    administered by the Department with amounts determined by a
18    calculation of total federal pandemic related funds
19    appropriated by the Illinois General Assembly for this
20    purpose. Providers receiving the pandemic related
21    stability payments will attest to their increased costs and
22    receipt of additional pandemic related funds directly from
23    the federal government.
24        (6) Of the payments provided for by this section, a
25    minimum of 30% shall be allotted for health care providers
26    with ZIP codes located in the most disproportionately

 

 

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1    impacted areas of Illinois, based on positive COVID-19
2    cases.
 
3
ARTICLE 85. MEDICAL ASSISTANCE TO CERTAIN NONCITIZENS

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

 

 

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

 

 

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1(Source: P.A. 94-48, eff. 7-1-05; 95-331, eff. 8-21-07.)
 
2
ARTICLE 90. LEGISLATIVE BUDGET OVERSIGHT COMMISSION

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

 

 

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

 

 

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

 
20    Section 95-101. Short title. This Act may be cited as the
21Intergenerational Poverty Act. References in this Article to
22"this Act" mean this Article.
 
23    Section 95-102. Definitions. As used in this Act:

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1    "Strategic plan" means the plan provided for under Section
2502.
3    "System" means the Intergenerational Poverty Tracking
4System established under subsection (a) of Section 301.
5    "Two-generation approach" means an approach to breaking
6the cycle of intergenerational poverty by improving family
7economic security through programs that create opportunities
8for and address the needs of parents and children together.
9    "Workgroup" means the Interagency Workgroup on Poverty and
10Economic Insecurity established under Section 302.
 
11    Section 95-301. Intergenerational poverty tracking system.
12    (a) Establishment. Subject to appropriations, the
13Department shall establish and maintain a data system to track
14intergenerational poverty.
15    (b) System requirements. The system shall have the ability
16to do all of the following:
17        (1) Identify groups that have a high risk of
18    experiencing intergenerational poverty.
19        (2) Identify incidents, patterns, and trends that
20    explain or contribute to intergenerational poverty.
21        (3) Gather and track available local, State, and
22    national data on all of the following:
23            (i) Official poverty rates.
24            (ii) Child poverty rates.
25            (iii) Years spent by an individual in childhood

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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

 

 

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1adoption of the strategic plan, but no later than November 30,
22021, the Commission shall issue a report containing a summary
3of the Commission's activities and the contents of the
4strategic plan. The Commission shall submit the report to the
5Governor and each member of the General Assembly.
6    (c) Annual reports. Beginning November 30, 2022, and each
7year thereafter, the Commission shall issue a report on the
8status of the implementation of the Commission's strategic
9plan. The report may contain any other recommendations of the
10Commission to address poverty and economic insecurity in this
11State.
 
12    Section 95-504. Duties of the Director of the Governor's
13Office of Management and Budget. The Director of the Governor's
14Office of Management and Budget shall include in the materials
15submitted to the General Assembly outlining the Governor's
16proposed annual budget a description of any budget proposals or
17other activities, ongoing projects, and plans of the executive
18branch designed to meet the goals and objectives of the
19strategic plan. The information shall include the following:
20        (1) An accounting of the savings to the State from any
21    increased efficiencies in the delivery of services.
22        (2) Any savings realized from reducing the number of
23    individuals living in poverty and reducing the demand for
24    need-based services and benefits.
25        (3) A projection of any increase in revenue collections

 

 

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1    due to any increase in the number of individuals who become
2    employed and pay taxes into the State treasury.
3        (4) Any other information related to the proposed
4    annual budget that the Director of the Governor's Office of
5    Management and Budget believes furthers the goals and
6    objectives of the strategic plan.
 
7
ARTICLE 99. MISCELLANEOUS PROVISIONS

 
8    Section 99-95. No acceleration or delay. Where this Act
9makes changes in a statute that is represented in this Act by
10text that is not yet or no longer in effect (for example, a
11Section represented by multiple versions), the use of that text
12does not accelerate or delay the taking effect of (i) the
13changes made by this Act or (ii) provisions derived from any
14other Public Act.
 
15    Section 99-99. Effective date. This Act takes effect upon
16becoming law.".