Full Text of SB3238 100th General Assembly
SB3238ham001 100TH GENERAL ASSEMBLY | Rep. Jonathan Carroll Filed: 5/30/2018
| | 10000SB3238ham001 | | LRB100 16105 HLH 41029 a |
|
| 1 | | AMENDMENT TO SENATE BILL 3238
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 3238 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 1. Short title. This Act may be cited as the Local | 5 | | Government Charitable Fund Act. | 6 | | Section 5. Definitions. | 7 | | "Annual credit-eligible donation cap" means the cap on the | 8 | | total value of local charitable donations that are eligible for | 9 | | a local property tax credit, as established in this Act. | 10 | | "Charitable fund" means a fund established pursuant to this | 11 | | Act. | 12 | | "Fund administrator" means the official or entity | 13 | | designated to be responsible for the collection, distribution, | 14 | | and administration of donations to charitable funds; that | 15 | | person shall be an official serving as the custodian of public | 16 | | funds for the local unit establishing the charitable fund. |
| | | 10000SB3238ham001 | - 2 - | LRB100 16105 HLH 41029 a |
|
| 1 | | "Local charitable donation" means a donation paid in money | 2 | | by or on behalf of a local property owner to a charitable fund | 3 | | established by a local unit. | 4 | | "Local property owner" means a person or entity who owns | 5 | | real property within a local unit that has established a | 6 | | charitable fund to which a local charitable donation is made. | 7 | | "Local unit" means any unit of local government or school | 8 | | district that imposes a property tax. | 9 | | "Mortgagee" means the holder of a mortgage loan. | 10 | | "Property tax credit" means the credit established | 11 | | pursuant to this Act. | 12 | | "Qualified donation" means a local charitable donation | 13 | | that may qualify real property of the donor for a property tax | 14 | | credit. | 15 | | "Servicing organization" means a mortgagee or an agent of a | 16 | | mortgagee, pursuant to a written agreement between the agent | 17 | | and the mortgagee, that is responsible for one or more mortgage | 18 | | escrow accounts. | 19 | | Section 10. Charitable funds; creation; donation caps. | 20 | | (a) A county may, by ordinance or resolution, authorize | 21 | | local units located in whole or in part within that county to | 22 | | establish charitable funds. If such authority is granted, a | 23 | | local unit may establish, by ordinance or resolution, as | 24 | | appropriate, one or more charitable funds for specific public | 25 | | purposes of that local unit. A charitable fund shall be held in |
| | | 10000SB3238ham001 | - 3 - | LRB100 16105 HLH 41029 a |
|
| 1 | | one or more bank accounts in the name of the local unit and | 2 | | shall be kept separate from the other accounts of the local | 3 | | unit. A charitable fund shall not be administered jointly by | 4 | | more than one local unit. All such charitable funds and the | 5 | | moneys deposited into such funds shall be governed in the same | 6 | | manner as other funds established by the local unit. All moneys | 7 | | deposited into a charitable fund shall be expended in | 8 | | accordance with applicable State law exclusively for public | 9 | | purposes of the local unit. Moneys deposited into a charitable | 10 | | fund shall be equivalent to tax revenues for the purposes of | 11 | | the State aid formula, local unit revenue calculations, local | 12 | | unit bonding capacity, and similar State or municipal | 13 | | computations. Moneys deposited into a charitable fund shall be | 14 | | immediately available to the establishing local unit for the | 15 | | payment of budgeted and emergency mandatory expenses, | 16 | | including debt service, upon request of the local unit to the | 17 | | fund administrator. | 18 | | (b) The ordinance or resolution establishing a charitable | 19 | | fund shall designate the official serving as the local unit's | 20 | | custodian of public funds to serve as the fund administrator. | 21 | | The fund administrator shall assume responsibility for the | 22 | | collection, administration, and distribution of donations made | 23 | | to the charitable fund and shall continually track the total of | 24 | | all qualified donations with respect to a fiscal year. | 25 | | (c) A charitable fund shall have one or more specified | 26 | | public purposes in its authorizing ordinance or resolution. The |
| | | 10000SB3238ham001 | - 4 - | LRB100 16105 HLH 41029 a |
|
| 1 | | specified public purposes shall be more limited than the | 2 | | general purposes of the local unit. The specified public | 3 | | purposes shall be described in documents and records made | 4 | | publicly available. | 5 | | (d) The ordinance or resolution establishing a charitable | 6 | | fund shall set forth an annual credit-eligible donation cap, | 7 | | which shall be the maximum amount of credit-eligible moneys the | 8 | | fund may collect. The ordinance or resolution shall also limit | 9 | | the total amount of money an individual or entity may donate | 10 | | through local charitable donations to a particular charitable | 11 | | fund or combination of charitable funds that qualify for a | 12 | | local property tax credit. The ordinance or resolution | 13 | | establishing a charitable fund shall establish an initial | 14 | | annual credit-eligible donation cap and shall set an initial | 15 | | annual limit on tax credit funding that shall be available as a | 16 | | result of local charitable donations to the particular | 17 | | charitable fund. The annual limit on available local property | 18 | | tax credit funding shall equal 90% of the annual | 19 | | credit-eligible donation cap. The ordinance or resolution | 20 | | establishing a charitable fund shall also limit the extent to | 21 | | which an eligible local charitable donation on behalf of a | 22 | | specific real property may count against the annual | 23 | | credit-eligible donation cap. Both the maximum amount of local | 24 | | property tax credit funding made available and the annual | 25 | | credit-eligible donation cap shall be established by the | 26 | | ordinance or resolution adopted to establish the charitable |
| | | 10000SB3238ham001 | - 5 - | LRB100 16105 HLH 41029 a |
|
| 1 | | fund but may be adjusted through subsequent ordinances or | 2 | | resolutions, as applicable, of the governing body of the local | 3 | | unit. The annual credit-eligible donation cap shall be | 4 | | established prior to the beginning of each fiscal year. The | 5 | | annual credit-eligible donation cap shall not be construed to | 6 | | limit all donations to the charitable fund. The annual | 7 | | credit-eligible donation cap shall limit only the amount of | 8 | | donations that are credit-eligible against property tax | 9 | | payments. The annual credit eligible donation cap for a given | 10 | | year shall be based upon the tax levy from the prior calendar | 11 | | year. The annual credit-eligible donation cap established | 12 | | prior to the start of the calendar year may not exceed 85% of | 13 | | the prior year budget. Upon certification of a current-year | 14 | | budget tax levy, a local unit may amend a charitable fund's | 15 | | credit-eligible donation cap to reflect the estimate of the | 16 | | current tax levy. | 17 | | Section 15. Donations by local property owners. | 18 | | (a) Any person or entity may donate to a charitable fund | 19 | | regardless of property ownership or location of residence by | 20 | | directing the payment to the fund administrator of the | 21 | | applicable charitable fund. A donation to a charitable fund may | 22 | | be made on behalf of a local property owner by directing the | 23 | | payment to the fund administrator of the applicable charitable | 24 | | fund. | 25 | | (b) If a local property owner makes a donation to a local |
| | | 10000SB3238ham001 | - 6 - | LRB100 16105 HLH 41029 a |
|
| 1 | | charitable fund that is eligible for a property tax credit, | 2 | | that property owner shall indicate at the time of the donation | 3 | | the specific parcel of property to which the donation shall | 4 | | apply in order for such credit to issue. A donation may be | 5 | | credited to more than one parcel of real property. | 6 | | (c) Following receipt of a local charitable donation, the | 7 | | fund administrator shall: | 8 | | (1) issue a receipt to the donor confirming the amount | 9 | | of the donation and the real property associated with the | 10 | | donation; and | 11 | | (2) notify the county collector and the chief financial | 12 | | officer or business administrator of the local unit, within | 13 | | 5 business days after the donation, of the amount of the | 14 | | donation and the amount of credit made available as a | 15 | | result of the donation; thereafter, the county collector | 16 | | shall notify the donor of the amount of the available local | 17 | | property tax credit. | 18 | | (d) Charitable fund donations shall be used for the | 19 | | following purposes: | 20 | | (1) public purposes as specified in Section 170 of the | 21 | | Internal Revenue Code relating to charitable contributions | 22 | | and gifts; | 23 | | (2) the payment of any administrative fees of the | 24 | | county that may be required by the county; such fees may | 25 | | not exceed 2% of collections; | 26 | | (3) the remainder of the funds shall be used for the |
| | | 10000SB3238ham001 | - 7 - | LRB100 16105 HLH 41029 a |
|
| 1 | | payment of administrative costs associated with the | 2 | | establishment and continued operation of the fund. | 3 | | Section 20. Property tax credits. | 4 | | (a) For fiscal years beginning on or after January 1, 2019, | 5 | | the tax collector shall allow a property owner a credit to be | 6 | | applied to property taxes as set forth in this Section. | 7 | | (b) The credit shall be equal to 100% of the amount of | 8 | | local charitable donations contributed by or on behalf of the | 9 | | owner's specified local real property to a charitable fund | 10 | | established by the local unit, up to the previous year's tax | 11 | | liability for the property for that local unit. Any excess | 12 | | donation shall be retained by the charitable fund and used for | 13 | | the specified charitable purposes of that fund. No credit shall | 14 | | issue to any owner of local real property who is delinquent in | 15 | | any local property tax or any county charges at the time the | 16 | | donation to the charitable fund is made. | 17 | | (c) The county collector shall apply the credit against the | 18 | | first local property tax bill with respect to the specified | 19 | | local real property that is assessed on or after the fifth | 20 | | business day following receipt of the notification sent | 21 | | pursuant to Section 15; provided that each county shall impose | 22 | | a deadline for donations to the charitable fund and a deadline | 23 | | by which the fund administrator shall supply the county | 24 | | collector with all donation amounts received and the amounts of | 25 | | the credits to be made available as a result of those donations |
| | | 10000SB3238ham001 | - 8 - | LRB100 16105 HLH 41029 a |
|
| 1 | | in order for the credits to be applied to the next annual | 2 | | property tax bill. The county shall have the sole discretion as | 3 | | to whether to establish a deadline by which donations made to a | 4 | | charitable fund established by a local unit may be credited | 5 | | against an annual property tax bill that already has been | 6 | | issued, in which case the taxpayer shall have access to a | 7 | | statement showing how the credit has been applied. | 8 | | (d) If the total amount of all local property tax credits | 9 | | available for specific real property exceeds the amount of | 10 | | property tax due during the year in which the donation was made | 11 | | and the county tax collector is unable to apply all or a | 12 | | portion of a credit awarded under this Act against the local | 13 | | property tax bill for the property, then the excess credit | 14 | | amount shall not be refunded to the taxpayer and shall not be | 15 | | carried forward to future tax years. | 16 | | (e) The county collector shall indicate on each local | 17 | | property tax bill the value of the tax credits that apply to | 18 | | the property pursuant to this Act. | 19 | | (f) The county collector shall apply credits granted under | 20 | | this Act to a specified local parcel of real property and not | 21 | | to an individual person or entity. | 22 | | (g) For each notification sent, the county may require a | 23 | | fee to be paid by the fund administrator to be allocated toward | 24 | | the county's administrative expenses attributable to the | 25 | | county tax collector's office and the county treasurer's | 26 | | office. The fee shall be deposited into the Tax Sale Automation |
| | | 10000SB3238ham001 | - 9 - | LRB100 16105 HLH 41029 a |
|
| 1 | | Fund. The amount collected by the county tax collector through | 2 | | such fees shall not be greater than 2% of the funds distributed | 3 | | for property tax credits to compensate for reasonable expenses | 4 | | associated with the county tax collector's responsibilities | 5 | | under this Act. | 6 | | Section 25. Other charitable donations. Nothing in this Act | 7 | | shall be construed to prohibit a local unit from accepting | 8 | | bequests, legacies, or gifts, or from accepting charitable | 9 | | donations in accordance with any other legal authority. | 10 | | Section 30. Liability of local property owners. | 11 | | (a) Notwithstanding any State law, rule, or contract term | 12 | | to the contrary, no mortgagee or servicing organization shall | 13 | | be entitled to hold a local property owner liable for electing | 14 | | to meet his or her obligations to a local unit by means of a | 15 | | charitable donation and resulting credit made and obtained in | 16 | | conformity with this Act. | 17 | | (b) Notwithstanding any State law, regulation, agreement, | 18 | | or contract terms to the contrary, no mortgagee shall be | 19 | | entitled to hold a servicing organization liable for complying | 20 | | with the election by a local property owner to meet his or her | 21 | | local real property tax due to a local unit by means of a | 22 | | charitable donation and resulting property tax credit made and | 23 | | obtained in conformity with this Act, including, but not | 24 | | limited to, actions a servicing organization takes to implement |
| | | 10000SB3238ham001 | - 10 - | LRB100 16105 HLH 41029 a |
|
| 1 | | such election, and actions taken in accordance with any other | 2 | | applicable law or rule. | 3 | | Section 35. Internal Revenue Service guidance. The | 4 | | Department of Revenue shall request authorization in writing | 5 | | from the Internal Revenue Service verifying that contributions | 6 | | to a local charitable fund established under this Act and | 7 | | contributions to the Illinois Education Excellence Fund | 8 | | established under 6z-105 of the State Finance Act qualify as | 9 | | charitable deductions under Section 170 of the Internal Revenue | 10 | | Code. The Department shall transmit a copy of that | 11 | | authorization to the Index Department of the Office of the | 12 | | Secretary of State upon receipt. | 13 | | Section 895. The Illinois Administrative Procedure Act is | 14 | | amended by changing Section 5-45 as follows: | 15 | | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | 16 | | Sec. 5-45. Emergency rulemaking. | 17 | | (a) "Emergency" means the existence of any situation that | 18 | | any agency
finds reasonably constitutes a threat to the public | 19 | | interest, safety, or
welfare. | 20 | | (b) If any agency finds that an
emergency exists that | 21 | | requires adoption of a rule upon fewer days than
is required by | 22 | | Section 5-40 and states in writing its reasons for that
| 23 | | finding, the agency may adopt an emergency rule without prior |
| | | 10000SB3238ham001 | - 11 - | LRB100 16105 HLH 41029 a |
|
| 1 | | notice or
hearing upon filing a notice of emergency rulemaking | 2 | | with the Secretary of
State under Section 5-70. The notice | 3 | | shall include the text of the
emergency rule and shall be | 4 | | published in the Illinois Register. Consent
orders or other | 5 | | court orders adopting settlements negotiated by an agency
may | 6 | | be adopted under this Section. Subject to applicable | 7 | | constitutional or
statutory provisions, an emergency rule | 8 | | becomes effective immediately upon
filing under Section 5-65 or | 9 | | at a stated date less than 10 days
thereafter. The agency's | 10 | | finding and a statement of the specific reasons
for the finding | 11 | | shall be filed with the rule. The agency shall take
reasonable | 12 | | and appropriate measures to make emergency rules known to the
| 13 | | persons who may be affected by them. | 14 | | (c) An emergency rule may be effective for a period of not | 15 | | longer than
150 days, but the agency's authority to adopt an | 16 | | identical rule under Section
5-40 is not precluded. No | 17 | | emergency rule may be adopted more
than once in any 24-month | 18 | | period, except that this limitation on the number
of emergency | 19 | | rules that may be adopted in a 24-month period does not apply
| 20 | | to (i) emergency rules that make additions to and deletions | 21 | | from the Drug
Manual under Section 5-5.16 of the Illinois | 22 | | Public Aid Code or the
generic drug formulary under Section | 23 | | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | 24 | | emergency rules adopted by the Pollution Control
Board before | 25 | | July 1, 1997 to implement portions of the Livestock Management
| 26 | | Facilities Act, (iii) emergency rules adopted by the Illinois |
| | | 10000SB3238ham001 | - 12 - | LRB100 16105 HLH 41029 a |
|
| 1 | | Department of Public Health under subsections (a) through (i) | 2 | | of Section 2 of the Department of Public Health Act when | 3 | | necessary to protect the public's health, (iv) emergency rules | 4 | | adopted pursuant to subsection (n) of this Section, (v) | 5 | | emergency rules adopted pursuant to subsection (o) of this | 6 | | Section, or (vi) emergency rules adopted pursuant to subsection | 7 | | (c-5) of this Section. Two or more emergency rules having | 8 | | substantially the same
purpose and effect shall be deemed to be | 9 | | a single rule for purposes of this
Section. | 10 | | (c-5) To facilitate the maintenance of the program of group | 11 | | health benefits provided to annuitants, survivors, and retired | 12 | | employees under the State Employees Group Insurance Act of | 13 | | 1971, rules to alter the contributions to be paid by the State, | 14 | | annuitants, survivors, retired employees, or any combination | 15 | | of those entities, for that program of group health benefits, | 16 | | shall be adopted as emergency rules. The adoption of those | 17 | | rules shall be considered an emergency and necessary for the | 18 | | public interest, safety, and welfare. | 19 | | (d) In order to provide for the expeditious and timely | 20 | | implementation
of the State's fiscal year 1999 budget, | 21 | | emergency rules to implement any
provision of Public Act 90-587 | 22 | | or 90-588
or any other budget initiative for fiscal year 1999 | 23 | | may be adopted in
accordance with this Section by the agency | 24 | | charged with administering that
provision or initiative, | 25 | | except that the 24-month limitation on the adoption
of | 26 | | emergency rules and the provisions of Sections 5-115 and 5-125 |
| | | 10000SB3238ham001 | - 13 - | LRB100 16105 HLH 41029 a |
|
| 1 | | do not apply
to rules adopted under this subsection (d). The | 2 | | adoption of emergency rules
authorized by this subsection (d) | 3 | | shall be deemed to be necessary for the
public interest, | 4 | | safety, and welfare. | 5 | | (e) In order to provide for the expeditious and timely | 6 | | implementation
of the State's fiscal year 2000 budget, | 7 | | emergency rules to implement any
provision of Public Act 91-24
| 8 | | or any other budget initiative for fiscal year 2000 may be | 9 | | adopted in
accordance with this Section by the agency charged | 10 | | with administering that
provision or initiative, except that | 11 | | the 24-month limitation on the adoption
of emergency rules and | 12 | | the provisions of Sections 5-115 and 5-125 do not apply
to | 13 | | rules adopted under this subsection (e). The adoption of | 14 | | emergency rules
authorized by this subsection (e) shall be | 15 | | deemed to be necessary for the
public interest, safety, and | 16 | | welfare. | 17 | | (f) In order to provide for the expeditious and timely | 18 | | implementation
of the State's fiscal year 2001 budget, | 19 | | emergency rules to implement any
provision of Public Act 91-712
| 20 | | or any other budget initiative for fiscal year 2001 may be | 21 | | adopted in
accordance with this Section by the agency charged | 22 | | with administering that
provision or initiative, except that | 23 | | the 24-month limitation on the adoption
of emergency rules and | 24 | | the provisions of Sections 5-115 and 5-125 do not apply
to | 25 | | rules adopted under this subsection (f). The adoption of | 26 | | emergency rules
authorized by this subsection (f) shall be |
| | | 10000SB3238ham001 | - 14 - | LRB100 16105 HLH 41029 a |
|
| 1 | | deemed to be necessary for the
public interest, safety, and | 2 | | welfare. | 3 | | (g) In order to provide for the expeditious and timely | 4 | | implementation
of the State's fiscal year 2002 budget, | 5 | | emergency rules to implement any
provision of Public Act 92-10
| 6 | | or any other budget initiative for fiscal year 2002 may be | 7 | | adopted in
accordance with this Section by the agency charged | 8 | | with administering that
provision or initiative, except that | 9 | | the 24-month limitation on the adoption
of emergency rules and | 10 | | the provisions of Sections 5-115 and 5-125 do not apply
to | 11 | | rules adopted under this subsection (g). The adoption of | 12 | | emergency rules
authorized by this subsection (g) shall be | 13 | | deemed to be necessary for the
public interest, safety, and | 14 | | welfare. | 15 | | (h) In order to provide for the expeditious and timely | 16 | | implementation
of the State's fiscal year 2003 budget, | 17 | | emergency rules to implement any
provision of Public Act 92-597
| 18 | | or any other budget initiative for fiscal year 2003 may be | 19 | | adopted in
accordance with this Section by the agency charged | 20 | | with administering that
provision or initiative, except that | 21 | | the 24-month limitation on the adoption
of emergency rules and | 22 | | the provisions of Sections 5-115 and 5-125 do not apply
to | 23 | | rules adopted under this subsection (h). The adoption of | 24 | | emergency rules
authorized by this subsection (h) shall be | 25 | | deemed to be necessary for the
public interest, safety, and | 26 | | welfare. |
| | | 10000SB3238ham001 | - 15 - | LRB100 16105 HLH 41029 a |
|
| 1 | | (i) In order to provide for the expeditious and timely | 2 | | implementation
of the State's fiscal year 2004 budget, | 3 | | emergency rules to implement any
provision of Public Act 93-20
| 4 | | or any other budget initiative for fiscal year 2004 may be | 5 | | adopted in
accordance with this Section by the agency charged | 6 | | with administering that
provision or initiative, except that | 7 | | the 24-month limitation on the adoption
of emergency rules and | 8 | | the provisions of Sections 5-115 and 5-125 do not apply
to | 9 | | rules adopted under this subsection (i). The adoption of | 10 | | emergency rules
authorized by this subsection (i) shall be | 11 | | deemed to be necessary for the
public interest, safety, and | 12 | | welfare. | 13 | | (j) In order to provide for the expeditious and timely | 14 | | implementation of the provisions of the State's fiscal year | 15 | | 2005 budget as provided under the Fiscal Year 2005 Budget | 16 | | Implementation (Human Services) Act, emergency rules to | 17 | | implement any provision of the Fiscal Year 2005 Budget | 18 | | Implementation (Human Services) Act may be adopted in | 19 | | accordance with this Section by the agency charged with | 20 | | administering that provision, except that the 24-month | 21 | | limitation on the adoption of emergency rules and the | 22 | | provisions of Sections 5-115 and 5-125 do not apply to rules | 23 | | adopted under this subsection (j). The Department of Public Aid | 24 | | may also adopt rules under this subsection (j) necessary to | 25 | | administer the Illinois Public Aid Code and the Children's | 26 | | Health Insurance Program Act. The adoption of emergency rules |
| | | 10000SB3238ham001 | - 16 - | LRB100 16105 HLH 41029 a |
|
| 1 | | authorized by this subsection (j) shall be deemed to be | 2 | | necessary for the public interest, safety, and welfare.
| 3 | | (k) In order to provide for the expeditious and timely | 4 | | implementation of the provisions of the State's fiscal year | 5 | | 2006 budget, emergency rules to implement any provision of | 6 | | Public Act 94-48 or any other budget initiative for fiscal year | 7 | | 2006 may be adopted in accordance with this Section by the | 8 | | agency charged with administering that provision or | 9 | | initiative, except that the 24-month limitation on the adoption | 10 | | of emergency rules and the provisions of Sections 5-115 and | 11 | | 5-125 do not apply to rules adopted under this subsection (k). | 12 | | The Department of Healthcare and Family Services may also adopt | 13 | | rules under this subsection (k) necessary to administer the | 14 | | Illinois Public Aid Code, the Senior Citizens and Persons with | 15 | | Disabilities Property Tax Relief Act, the Senior Citizens and | 16 | | Disabled Persons Prescription Drug Discount Program Act (now | 17 | | the Illinois Prescription Drug Discount Program Act), and the | 18 | | Children's Health Insurance Program Act. The adoption of | 19 | | emergency rules authorized by this subsection (k) shall be | 20 | | deemed to be necessary for the public interest, safety, and | 21 | | welfare.
| 22 | | (l) In order to provide for the expeditious and timely | 23 | | implementation of the provisions of the
State's fiscal year | 24 | | 2007 budget, the Department of Healthcare and Family Services | 25 | | may adopt emergency rules during fiscal year 2007, including | 26 | | rules effective July 1, 2007, in
accordance with this |
| | | 10000SB3238ham001 | - 17 - | LRB100 16105 HLH 41029 a |
|
| 1 | | subsection to the extent necessary to administer the | 2 | | Department's responsibilities with respect to amendments to | 3 | | the State plans and Illinois waivers approved by the federal | 4 | | Centers for Medicare and Medicaid Services necessitated by the | 5 | | requirements of Title XIX and Title XXI of the federal Social | 6 | | Security Act. The adoption of emergency rules
authorized by | 7 | | this subsection (l) shall be deemed to be necessary for the | 8 | | public interest,
safety, and welfare.
| 9 | | (m) In order to provide for the expeditious and timely | 10 | | implementation of the provisions of the
State's fiscal year | 11 | | 2008 budget, the Department of Healthcare and Family Services | 12 | | may adopt emergency rules during fiscal year 2008, including | 13 | | rules effective July 1, 2008, in
accordance with this | 14 | | subsection to the extent necessary to administer the | 15 | | Department's responsibilities with respect to amendments to | 16 | | the State plans and Illinois waivers approved by the federal | 17 | | Centers for Medicare and Medicaid Services necessitated by the | 18 | | requirements of Title XIX and Title XXI of the federal Social | 19 | | Security Act. The adoption of emergency rules
authorized by | 20 | | this subsection (m) shall be deemed to be necessary for the | 21 | | public interest,
safety, and welfare.
| 22 | | (n) In order to provide for the expeditious and timely | 23 | | implementation of the provisions of the State's fiscal year | 24 | | 2010 budget, emergency rules to implement any provision of | 25 | | Public Act 96-45 or any other budget initiative authorized by | 26 | | the 96th General Assembly for fiscal year 2010 may be adopted |
| | | 10000SB3238ham001 | - 18 - | LRB100 16105 HLH 41029 a |
|
| 1 | | in accordance with this Section by the agency charged with | 2 | | administering that provision or initiative. The adoption of | 3 | | emergency rules authorized by this subsection (n) shall be | 4 | | deemed to be necessary for the public interest, safety, and | 5 | | welfare. The rulemaking authority granted in this subsection | 6 | | (n) shall apply only to rules promulgated during Fiscal Year | 7 | | 2010. | 8 | | (o) In order to provide for the expeditious and timely | 9 | | implementation of the provisions of the State's fiscal year | 10 | | 2011 budget, emergency rules to implement any provision of | 11 | | Public Act 96-958 or any other budget initiative authorized by | 12 | | the 96th General Assembly for fiscal year 2011 may be adopted | 13 | | in accordance with this Section by the agency charged with | 14 | | administering that provision or initiative. The adoption of | 15 | | emergency rules authorized by this subsection (o) is deemed to | 16 | | be necessary for the public interest, safety, and welfare. The | 17 | | rulemaking authority granted in this subsection (o) applies | 18 | | only to rules promulgated on or after July 1, 2010 (the | 19 | | effective date of Public Act 96-958) through June 30, 2011. | 20 | | (p) In order to provide for the expeditious and timely | 21 | | implementation of the provisions of Public Act 97-689, | 22 | | emergency rules to implement any provision of Public Act 97-689 | 23 | | may be adopted in accordance with this subsection (p) by the | 24 | | agency charged with administering that provision or | 25 | | initiative. The 150-day limitation of the effective period of | 26 | | emergency rules does not apply to rules adopted under this |
| | | 10000SB3238ham001 | - 19 - | LRB100 16105 HLH 41029 a |
|
| 1 | | subsection (p), and the effective period may continue through | 2 | | June 30, 2013. The 24-month limitation on the adoption of | 3 | | emergency rules does not apply to rules adopted under this | 4 | | subsection (p). The adoption of emergency rules authorized by | 5 | | this subsection (p) is deemed to be necessary for the public | 6 | | interest, safety, and welfare. | 7 | | (q) In order to provide for the expeditious and timely | 8 | | implementation of the provisions of Articles 7, 8, 9, 11, and | 9 | | 12 of Public Act 98-104, emergency rules to implement any | 10 | | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | 11 | | may be adopted in accordance with this subsection (q) by the | 12 | | agency charged with administering that provision or | 13 | | initiative. The 24-month limitation on the adoption of | 14 | | emergency rules does not apply to rules adopted under this | 15 | | subsection (q). The adoption of emergency rules authorized by | 16 | | this subsection (q) is deemed to be necessary for the public | 17 | | interest, safety, and welfare. | 18 | | (r) In order to provide for the expeditious and timely | 19 | | implementation of the provisions of Public Act 98-651, | 20 | | emergency rules to implement Public Act 98-651 may be adopted | 21 | | in accordance with this subsection (r) by the Department of | 22 | | Healthcare and Family Services. The 24-month limitation on the | 23 | | adoption of emergency rules does not apply to rules adopted | 24 | | under this subsection (r). The adoption of emergency rules | 25 | | authorized by this subsection (r) is deemed to be necessary for | 26 | | the public interest, safety, and welfare. |
| | | 10000SB3238ham001 | - 20 - | LRB100 16105 HLH 41029 a |
|
| 1 | | (s) In order to provide for the expeditious and timely | 2 | | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | 3 | | the Illinois Public Aid Code, emergency rules to implement any | 4 | | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | 5 | | Public Aid Code may be adopted in accordance with this | 6 | | subsection (s) by the Department of Healthcare and Family | 7 | | Services. The rulemaking authority granted in this subsection | 8 | | (s) shall apply only to those rules adopted prior to July 1, | 9 | | 2015. Notwithstanding any other provision of this Section, any | 10 | | emergency rule adopted under this subsection (s) shall only | 11 | | apply to payments made for State fiscal year 2015. The adoption | 12 | | of emergency rules authorized by this subsection (s) is deemed | 13 | | to be necessary for the public interest, safety, and welfare. | 14 | | (t) In order to provide for the expeditious and timely | 15 | | implementation of the provisions of Article II of Public Act | 16 | | 99-6, emergency rules to implement the changes made by Article | 17 | | II of Public Act 99-6 to the Emergency Telephone System Act may | 18 | | be adopted in accordance with this subsection (t) by the | 19 | | Department of State Police. The rulemaking authority granted in | 20 | | this subsection (t) shall apply only to those rules adopted | 21 | | prior to July 1, 2016. The 24-month limitation on the adoption | 22 | | of emergency rules does not apply to rules adopted under this | 23 | | subsection (t). The adoption of emergency rules authorized by | 24 | | this subsection (t) is deemed to be necessary for the public | 25 | | interest, safety, and welfare. | 26 | | (u) In order to provide for the expeditious and timely |
| | | 10000SB3238ham001 | - 21 - | LRB100 16105 HLH 41029 a |
|
| 1 | | implementation of the provisions of the Burn Victims Relief | 2 | | Act, emergency rules to implement any provision of the Act may | 3 | | be adopted in accordance with this subsection (u) by the | 4 | | Department of Insurance. The rulemaking authority granted in | 5 | | this subsection (u) shall apply only to those rules adopted | 6 | | prior to December 31, 2015. The adoption of emergency rules | 7 | | authorized by this subsection (u) is deemed to be necessary for | 8 | | the public interest, safety, and welfare. | 9 | | (v) In order to provide for the expeditious and timely | 10 | | implementation of the provisions of Public Act 99-516, | 11 | | emergency rules to implement Public Act 99-516 may be adopted | 12 | | in accordance with this subsection (v) by the Department of | 13 | | Healthcare and Family Services. The 24-month limitation on the | 14 | | adoption of emergency rules does not apply to rules adopted | 15 | | under this subsection (v). The adoption of emergency rules | 16 | | authorized by this subsection (v) is deemed to be necessary for | 17 | | the public interest, safety, and welfare. | 18 | | (w) In order to provide for the expeditious and timely | 19 | | implementation of the provisions of Public Act 99-796, | 20 | | emergency rules to implement the changes made by Public Act | 21 | | 99-796 may be adopted in accordance with this subsection (w) by | 22 | | the Adjutant General. The adoption of emergency rules | 23 | | authorized by this subsection (w) is deemed to be necessary for | 24 | | the public interest, safety, and welfare. | 25 | | (x) In order to provide for the expeditious and timely | 26 | | implementation of the provisions of Public Act 99-906, |
| | | 10000SB3238ham001 | - 22 - | LRB100 16105 HLH 41029 a |
|
| 1 | | emergency rules to implement subsection (i) of Section 16-115D, | 2 | | subsection (g) of Section 16-128A, and subsection (a) of | 3 | | Section 16-128B of the Public Utilities Act may be adopted in | 4 | | accordance with this subsection (x) by the Illinois Commerce | 5 | | Commission. The rulemaking authority granted in this | 6 | | subsection (x) shall apply only to those rules adopted within | 7 | | 180 days after June 1, 2017 (the effective date of Public Act | 8 | | 99-906). The adoption of emergency rules authorized by this | 9 | | subsection (x) is deemed to be necessary for the public | 10 | | interest, safety, and welfare. | 11 | | (y) In order to provide for the expeditious and timely | 12 | | implementation of the provisions of this amendatory Act of the | 13 | | 100th General Assembly, emergency rules to implement the | 14 | | changes made by this amendatory Act of the 100th General | 15 | | Assembly to Section 4.02 of the Illinois Act on Aging, Sections | 16 | | 5.5.4 and 5-5.4i of the Illinois Public Aid Code, Section 55-30 | 17 | | of the Alcoholism and Other Drug Abuse and Dependency Act, and | 18 | | Sections 74 and 75 of the Mental Health and Developmental | 19 | | Disabilities Administrative Act may be adopted in accordance | 20 | | with this subsection (y) by the respective Department. The | 21 | | adoption of emergency rules authorized by this subsection (y) | 22 | | is deemed to be necessary for the public interest, safety, and | 23 | | welfare. | 24 | | (z) In order to provide for the expeditious and timely | 25 | | implementation of the provisions of this amendatory Act of the | 26 | | 100th General Assembly, emergency rules to implement the |
| | | 10000SB3238ham001 | - 23 - | LRB100 16105 HLH 41029 a |
|
| 1 | | changes made by this amendatory Act of the 100th General | 2 | | Assembly to Section 4.7 of the Lobbyist Registration Act may be | 3 | | adopted in accordance with this subsection (z) by the Secretary | 4 | | of State. The adoption of emergency rules authorized by this | 5 | | subsection (z) is deemed to be necessary for the public | 6 | | interest, safety, and welfare. | 7 | | (aa) In order to provide for the expeditious and timely | 8 | | initial implementation of the changes made to Articles 5, 5A, | 9 | | 12, and 14 of the Illinois Public Aid Code under the provisions | 10 | | of this amendatory Act of the 100th General Assembly, the | 11 | | Department of Healthcare and Family Services may adopt | 12 | | emergency rules in accordance with this subsection (aa). The | 13 | | 24-month limitation on the adoption of emergency rules does not | 14 | | apply to rules to initially implement the changes made to | 15 | | Articles 5, 5A, 12, and 14 of the Illinois Public Aid Code | 16 | | adopted under this subsection (aa). The adoption of emergency | 17 | | rules authorized by this subsection (aa) is deemed to be | 18 | | necessary for the public interest, safety, and welfare. | 19 | | (bb) In order to provide for the expeditious and timely | 20 | | implementation of the provisions of this amendatory Act of the | 21 | | 100th General Assembly, emergency rules to administer the | 22 | | Illinois Education Excellence Fund, as provided in Section | 23 | | 6z-105 of the State Finance Act, may be adopted in accordance | 24 | | with this subsection (bb) by the Treasurer. The adoption of | 25 | | emergency rules authorized by this subsection (bb) is deemed to | 26 | | be necessary for the public interest, safety, and welfare. |
| | | 10000SB3238ham001 | - 24 - | LRB100 16105 HLH 41029 a |
|
| 1 | | (Source: P.A. 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 99-143, | 2 | | eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 6-30-16; | 3 | | 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, eff. 6-1-17; | 4 | | 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 100-581, eff. | 5 | | 3-12-18.) | 6 | | Section 900. The State Finance Act is amended by adding | 7 | | Sections 5.886 and 6z-105 as follows: | 8 | | (30 ILCS 105/5.886 new) | 9 | | Sec. 5.886. The Illinois Education Excellence Fund. | 10 | | (30 ILCS 105/6z-105 new) | 11 | | Sec. 6z-105. The Illinois Education Excellence Fund; | 12 | | creation. | 13 | | (a) The Illinois Education Excellence Fund is hereby | 14 | | created as a special fund in the State treasury. The Fund may | 15 | | accept contributions for exclusively public education | 16 | | purposes, as specified under Section 170 of the Internal | 17 | | Revenue Code relating to charitable contributions and gifts. | 18 | | All moneys deposited into the Fund and interest earned on those | 19 | | moneys shall be transferred to the Common School Fund on an | 20 | | annual basis and used for those public education purposes, | 21 | | subject to appropriation by the General Assembly. "Public | 22 | | education purposes" includes, but is not limited to, early | 23 | | childhood education, elementary and secondary education, |
| | | 10000SB3238ham001 | - 25 - | LRB100 16105 HLH 41029 a |
|
| 1 | | higher education, adult education, and teachers' employment | 2 | | benefits. | 3 | | (b) The State Treasurer shall adopt any rules necessary or | 4 | | appropriate to administer the Fund, including rules allowing | 5 | | the public to make monetary contributions to the Fund and | 6 | | obtain a certification from the Treasurer for the credit | 7 | | allowed under Section 228 of the Illinois Income Tax Act. The | 8 | | Treasurer shall adopt rules, including emergency rules under | 9 | | subsection (bb) of Section 5-45 of the Illinois Administrative | 10 | | Procedure Act, to allow individuals to choose to make | 11 | | contributions to the Illinois Education Excellence Fund | 12 | | through payroll deductions. The General Assembly finds that the | 13 | | adoption of rules to implement this Section is deemed an | 14 | | emergency and necessary for the public interest, safety, and | 15 | | welfare. The Treasurer shall certify the contribution amount | 16 | | eligible for credit within 45 days following receipt of the | 17 | | contribution and shall provide a copy of the certification, | 18 | | which may be provided electronically, to the taxpayer and the | 19 | | Department of Revenue as soon as possible after the | 20 | | certification. | 21 | | Section 905. The Illinois Income Tax Act is amended by | 22 | | adding Section 228 as follows: | 23 | | (35 ILCS 5/228 new) | 24 | | Sec. 228. Contributions to the Illinois Education |
| | | 10000SB3238ham001 | - 26 - | LRB100 16105 HLH 41029 a |
|
| 1 | | Excellence Fund. | 2 | | (a) For taxable years ending after December 31, 2017 and | 3 | | before January 1, 2026, any individual taxpayer who makes a | 4 | | contribution to the Illinois Education Excellence Fund is | 5 | | entitled to a credit against the taxes imposed under | 6 | | subsections (a) and (b) of Section 201 in an amount equal to | 7 | | 100% of the contributions made by the taxpayer to the Fund | 8 | | during the taxable year. | 9 | | (b) For partners, shareholders of Subchapter S | 10 | | corporations, and owners of limited liability companies, if the | 11 | | liability company is treated as a partnership for the purposes | 12 | | of federal and State income taxation, there shall be allowed a | 13 | | credit under this Section to be determined in accordance with | 14 | | the determination of income and distributive share of income | 15 | | under Sections 702 and 704 and Subchapter S of the Internal | 16 | | Revenue Code. | 17 | | (c) In no event shall a credit under this Section reduce a | 18 | | taxpayer's liability to less than zero. If the amount of credit | 19 | | exceeds the tax liability for the year, the excess may be | 20 | | carried forward and applied to the tax liability for the 5 | 21 | | taxable years following the excess credit year. The tax credit | 22 | | shall be applied to the earliest year for which there is a tax | 23 | | liability. If there are credits for more than one year that are | 24 | | available to offset liability, the earlier credit shall be | 25 | | applied first. | 26 | | (d) This Section is exempt from the provisions of Section |
| | | 10000SB3238ham001 | - 27 - | LRB100 16105 HLH 41029 a |
|
| 1 | | 250.
| 2 | | Section 999. Effective date. This Act takes effect upon | 3 | | becoming law, except that, other than Section 35 and this | 4 | | Section, this Act does not take effect at all unless the | 5 | | Department of Revenue requests and receives written | 6 | | authorization from the Internal Revenue Service verifying that | 7 | | contributions to a local charitable fund and contributions to | 8 | | the Illinois Education Excellence Fund qualify as charitable | 9 | | deductions, as provided in Section 35 of this Act.".
|
|