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91_SB1401
LRB9110944JMpk
1 AN ACT concerning telecommunications facilities, amending
2 named Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Income Tax Act is amended by
6 changing Section 203 as follows:
7 (35 ILCS 5/203) (from Ch. 120, par. 2-203)
8 Sec. 203. Base income defined.
9 (a) Individuals.
10 (1) In general. In the case of an individual, base
11 income means an amount equal to the taxpayer's adjusted
12 gross income for the taxable year as modified by
13 paragraph (2).
14 (2) Modifications. The adjusted gross income
15 referred to in paragraph (1) shall be modified by adding
16 thereto the sum of the following amounts:
17 (A) An amount equal to all amounts paid or
18 accrued to the taxpayer as interest or dividends
19 during the taxable year to the extent excluded from
20 gross income in the computation of adjusted gross
21 income, except stock dividends of qualified public
22 utilities described in Section 305(e) of the
23 Internal Revenue Code;
24 (B) An amount equal to the amount of tax
25 imposed by this Act to the extent deducted from
26 gross income in the computation of adjusted gross
27 income for the taxable year;
28 (C) An amount equal to the amount received
29 during the taxable year as a recovery or refund of
30 real property taxes paid with respect to the
31 taxpayer's principal residence under the Revenue Act
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1 of 1939 and for which a deduction was previously
2 taken under subparagraph (L) of this paragraph (2)
3 prior to July 1, 1991, the retrospective application
4 date of Article 4 of Public Act 87-17. In the case
5 of multi-unit or multi-use structures and farm
6 dwellings, the taxes on the taxpayer's principal
7 residence shall be that portion of the total taxes
8 for the entire property which is attributable to
9 such principal residence;
10 (D) An amount equal to the amount of the
11 capital gain deduction allowable under the Internal
12 Revenue Code, to the extent deducted from gross
13 income in the computation of adjusted gross income;
14 (D-5) An amount, to the extent not included in
15 adjusted gross income, equal to the amount of money
16 withdrawn by the taxpayer in the taxable year from a
17 medical care savings account and the interest earned
18 on the account in the taxable year of a withdrawal
19 pursuant to subsection (b) of Section 20 of the
20 Medical Care Savings Account Act; and
21 (D-10) For taxable years ending after December
22 31, 1997, an amount equal to any eligible
23 remediation costs that the individual deducted in
24 computing adjusted gross income and for which the
25 individual claims a credit under subsection (l) of
26 Section 201;
27 and by deducting from the total so obtained the sum of
28 the following amounts:
29 (E) Any amount included in such total in
30 respect of any compensation (including but not
31 limited to any compensation paid or accrued to a
32 serviceman while a prisoner of war or missing in
33 action) paid to a resident by reason of being on
34 active duty in the Armed Forces of the United States
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1 and in respect of any compensation paid or accrued
2 to a resident who as a governmental employee was a
3 prisoner of war or missing in action, and in respect
4 of any compensation paid to a resident in 1971 or
5 thereafter for annual training performed pursuant to
6 Sections 502 and 503, Title 32, United States Code
7 as a member of the Illinois National Guard;
8 (F) An amount equal to all amounts included in
9 such total pursuant to the provisions of Sections
10 402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
11 408 of the Internal Revenue Code, or included in
12 such total as distributions under the provisions of
13 any retirement or disability plan for employees of
14 any governmental agency or unit, or retirement
15 payments to retired partners, which payments are
16 excluded in computing net earnings from self
17 employment by Section 1402 of the Internal Revenue
18 Code and regulations adopted pursuant thereto;
19 (G) The valuation limitation amount;
20 (H) An amount equal to the amount of any tax
21 imposed by this Act which was refunded to the
22 taxpayer and included in such total for the taxable
23 year;
24 (I) An amount equal to all amounts included in
25 such total pursuant to the provisions of Section 111
26 of the Internal Revenue Code as a recovery of items
27 previously deducted from adjusted gross income in
28 the computation of taxable income;
29 (J) An amount equal to those dividends
30 included in such total which were paid by a
31 corporation which conducts business operations in an
32 Enterprise Zone or zones created under the Illinois
33 Enterprise Zone Act, and conducts substantially all
34 of its operations in an Enterprise Zone or zones;
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1 (K) An amount equal to those dividends
2 included in such total that were paid by a
3 corporation that conducts business operations in a
4 federally designated Foreign Trade Zone or Sub-Zone
5 and that is designated a High Impact Business
6 located in Illinois; provided that dividends
7 eligible for the deduction provided in subparagraph
8 (J) of paragraph (2) of this subsection shall not be
9 eligible for the deduction provided under this
10 subparagraph (K);
11 (L) For taxable years ending after December
12 31, 1983, an amount equal to all social security
13 benefits and railroad retirement benefits included
14 in such total pursuant to Sections 72(r) and 86 of
15 the Internal Revenue Code;
16 (M) With the exception of any amounts
17 subtracted under subparagraph (N), an amount equal
18 to the sum of all amounts disallowed as deductions
19 by (i) Sections 171(a) (2), and 265(2) of the
20 Internal Revenue Code of 1954, as now or hereafter
21 amended, and all amounts of expenses allocable to
22 interest and disallowed as deductions by Section
23 265(1) of the Internal Revenue Code of 1954, as now
24 or hereafter amended; and (ii) for taxable years
25 ending on or after August 13, 1999 the effective
26 date of this amendatory Act of the 91st General
27 Assembly, Sections 171(a)(2), 265, 280C, and
28 832(b)(5)(B)(i) of the Internal Revenue Code; the
29 provisions of this subparagraph are exempt from the
30 provisions of Section 250;
31 (N) An amount equal to all amounts included in
32 such total which are exempt from taxation by this
33 State either by reason of its statutes or
34 Constitution or by reason of the Constitution,
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1 treaties or statutes of the United States; provided
2 that, in the case of any statute of this State that
3 exempts income derived from bonds or other
4 obligations from the tax imposed under this Act, the
5 amount exempted shall be the interest net of bond
6 premium amortization;
7 (O) An amount equal to any contribution made
8 to a job training project established pursuant to
9 the Tax Increment Allocation Redevelopment Act;
10 (P) An amount equal to the amount of the
11 deduction used to compute the federal income tax
12 credit for restoration of substantial amounts held
13 under claim of right for the taxable year pursuant
14 to Section 1341 of the Internal Revenue Code of
15 1986;
16 (Q) An amount equal to any amounts included in
17 such total, received by the taxpayer as an
18 acceleration in the payment of life, endowment or
19 annuity benefits in advance of the time they would
20 otherwise be payable as an indemnity for a terminal
21 illness;
22 (R) An amount equal to the amount of any
23 federal or State bonus paid to veterans of the
24 Persian Gulf War;
25 (S) An amount, to the extent included in
26 adjusted gross income, equal to the amount of a
27 contribution made in the taxable year on behalf of
28 the taxpayer to a medical care savings account
29 established under the Medical Care Savings Account
30 Act to the extent the contribution is accepted by
31 the account administrator as provided in that Act;
32 (T) An amount, to the extent included in
33 adjusted gross income, equal to the amount of
34 interest earned in the taxable year on a medical
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1 care savings account established under the Medical
2 Care Savings Account Act on behalf of the taxpayer,
3 other than interest added pursuant to item (D-5) of
4 this paragraph (2);
5 (U) For one taxable year beginning on or after
6 January 1, 1994, an amount equal to the total amount
7 of tax imposed and paid under subsections (a) and
8 (b) of Section 201 of this Act on grant amounts
9 received by the taxpayer under the Nursing Home
10 Grant Assistance Act during the taxpayer's taxable
11 years 1992 and 1993;
12 (V) Beginning with tax years ending on or
13 after December 31, 1995 and ending with tax years
14 ending on or before December 31, 2004, an amount
15 equal to the amount paid by a taxpayer who is a
16 self-employed taxpayer, a partner of a partnership,
17 or a shareholder in a Subchapter S corporation for
18 health insurance or long-term care insurance for
19 that taxpayer or that taxpayer's spouse or
20 dependents, to the extent that the amount paid for
21 that health insurance or long-term care insurance
22 may be deducted under Section 213 of the Internal
23 Revenue Code of 1986, has not been deducted on the
24 federal income tax return of the taxpayer, and does
25 not exceed the taxable income attributable to that
26 taxpayer's income, self-employment income, or
27 Subchapter S corporation income; except that no
28 deduction shall be allowed under this item (V) if
29 the taxpayer is eligible to participate in any
30 health insurance or long-term care insurance plan of
31 an employer of the taxpayer or the taxpayer's
32 spouse. The amount of the health insurance and
33 long-term care insurance subtracted under this item
34 (V) shall be determined by multiplying total health
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1 insurance and long-term care insurance premiums paid
2 by the taxpayer times a number that represents the
3 fractional percentage of eligible medical expenses
4 under Section 213 of the Internal Revenue Code of
5 1986 not actually deducted on the taxpayer's federal
6 income tax return;
7 (W) For taxable years beginning on or after
8 January 1, 1998, all amounts included in the
9 taxpayer's federal gross income in the taxable year
10 from amounts converted from a regular IRA to a Roth
11 IRA. This paragraph is exempt from the provisions of
12 Section 250; and
13 (X) For taxable year 1999 and thereafter, an
14 amount equal to the amount of any (i) distributions,
15 to the extent includible in gross income for federal
16 income tax purposes, made to the taxpayer because of
17 his or her status as a victim of persecution for
18 racial or religious reasons by Nazi Germany or any
19 other Axis regime or as an heir of the victim and
20 (ii) items of income, to the extent includible in
21 gross income for federal income tax purposes,
22 attributable to, derived from or in any way related
23 to assets stolen from, hidden from, or otherwise
24 lost to a victim of persecution for racial or
25 religious reasons by Nazi Germany or any other Axis
26 regime immediately prior to, during, and immediately
27 after World War II, including, but not limited to,
28 interest on the proceeds receivable as insurance
29 under policies issued to a victim of persecution for
30 racial or religious reasons by Nazi Germany or any
31 other Axis regime by European insurance companies
32 immediately prior to and during World War II;
33 provided, however, this subtraction from federal
34 adjusted gross income does not apply to assets
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1 acquired with such assets or with the proceeds from
2 the sale of such assets; provided, further, this
3 paragraph shall only apply to a taxpayer who was the
4 first recipient of such assets after their recovery
5 and who is a victim of persecution for racial or
6 religious reasons by Nazi Germany or any other Axis
7 regime or as an heir of the victim. The amount of
8 and the eligibility for any public assistance,
9 benefit, or similar entitlement is not affected by
10 the inclusion of items (i) and (ii) of this
11 paragraph in gross income for federal income tax
12 purposes. This paragraph is exempt from the
13 provisions of Section 250.
14 (b) Corporations.
15 (1) In general. In the case of a corporation, base
16 income means an amount equal to the taxpayer's taxable
17 income for the taxable year as modified by paragraph (2).
18 (2) Modifications. The taxable income referred to
19 in paragraph (1) shall be modified by adding thereto the
20 sum of the following amounts:
21 (A) An amount equal to all amounts paid or
22 accrued to the taxpayer as interest and all
23 distributions received from regulated investment
24 companies during the taxable year to the extent
25 excluded from gross income in the computation of
26 taxable income;
27 (B) An amount equal to the amount of tax
28 imposed by this Act to the extent deducted from
29 gross income in the computation of taxable income
30 for the taxable year;
31 (C) In the case of a regulated investment
32 company, an amount equal to the excess of (i) the
33 net long-term capital gain for the taxable year,
34 over (ii) the amount of the capital gain dividends
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1 designated as such in accordance with Section
2 852(b)(3)(C) of the Internal Revenue Code and any
3 amount designated under Section 852(b)(3)(D) of the
4 Internal Revenue Code, attributable to the taxable
5 year (this amendatory Act of 1995 (Public Act 89-89)
6 is declarative of existing law and is not a new
7 enactment);
8 (D) The amount of any net operating loss
9 deduction taken in arriving at taxable income, other
10 than a net operating loss carried forward from a
11 taxable year ending prior to December 31, 1986;
12 (E) For taxable years in which a net operating
13 loss carryback or carryforward from a taxable year
14 ending prior to December 31, 1986 is an element of
15 taxable income under paragraph (1) of subsection (e)
16 or subparagraph (E) of paragraph (2) of subsection
17 (e), the amount by which addition modifications
18 other than those provided by this subparagraph (E)
19 exceeded subtraction modifications in such earlier
20 taxable year, with the following limitations applied
21 in the order that they are listed:
22 (i) the addition modification relating to
23 the net operating loss carried back or forward
24 to the taxable year from any taxable year
25 ending prior to December 31, 1986 shall be
26 reduced by the amount of addition modification
27 under this subparagraph (E) which related to
28 that net operating loss and which was taken
29 into account in calculating the base income of
30 an earlier taxable year, and
31 (ii) the addition modification relating
32 to the net operating loss carried back or
33 forward to the taxable year from any taxable
34 year ending prior to December 31, 1986 shall
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1 not exceed the amount of such carryback or
2 carryforward;
3 For taxable years in which there is a net
4 operating loss carryback or carryforward from more
5 than one other taxable year ending prior to December
6 31, 1986, the addition modification provided in this
7 subparagraph (E) shall be the sum of the amounts
8 computed independently under the preceding
9 provisions of this subparagraph (E) for each such
10 taxable year; and
11 (E-5) For taxable years ending after December
12 31, 1997, an amount equal to any eligible
13 remediation costs that the corporation deducted in
14 computing adjusted gross income and for which the
15 corporation claims a credit under subsection (l) of
16 Section 201;
17 and by deducting from the total so obtained the sum of
18 the following amounts:
19 (F) An amount equal to the amount of any tax
20 imposed by this Act which was refunded to the
21 taxpayer and included in such total for the taxable
22 year;
23 (G) An amount equal to any amount included in
24 such total under Section 78 of the Internal Revenue
25 Code;
26 (H) In the case of a regulated investment
27 company, an amount equal to the amount of exempt
28 interest dividends as defined in subsection (b) (5)
29 of Section 852 of the Internal Revenue Code, paid to
30 shareholders for the taxable year;
31 (I) With the exception of any amounts
32 subtracted under subparagraph (J), an amount equal
33 to the sum of all amounts disallowed as deductions
34 by (i) Sections 171(a) (2), and 265(a)(2) and
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1 amounts disallowed as interest expense by Section
2 291(a)(3) of the Internal Revenue Code, as now or
3 hereafter amended, and all amounts of expenses
4 allocable to interest and disallowed as deductions
5 by Section 265(a)(1) of the Internal Revenue Code,
6 as now or hereafter amended; and (ii) for taxable
7 years ending on or after August 13, 1999 the
8 effective date of this amendatory Act of the 91st
9 General Assembly, Sections 171(a)(2), 265, 280C, and
10 832(b)(5)(B)(i) of the Internal Revenue Code; the
11 provisions of this subparagraph are exempt from the
12 provisions of Section 250;
13 (J) An amount equal to all amounts included in
14 such total which are exempt from taxation by this
15 State either by reason of its statutes or
16 Constitution or by reason of the Constitution,
17 treaties or statutes of the United States; provided
18 that, in the case of any statute of this State that
19 exempts income derived from bonds or other
20 obligations from the tax imposed under this Act, the
21 amount exempted shall be the interest net of bond
22 premium amortization;
23 (K) An amount equal to those dividends
24 included in such total which were paid by a
25 corporation which conducts business operations in an
26 Enterprise Zone or zones created under the Illinois
27 Enterprise Zone Act and conducts substantially all
28 of its operations in an Enterprise Zone or zones;
29 (L) An amount equal to those dividends
30 included in such total that were paid by a
31 corporation that conducts business operations in a
32 federally designated Foreign Trade Zone or Sub-Zone
33 and that is designated a High Impact Business
34 located in Illinois; provided that dividends
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1 eligible for the deduction provided in subparagraph
2 (K) of paragraph 2 of this subsection shall not be
3 eligible for the deduction provided under this
4 subparagraph (L);
5 (M) For any taxpayer that is a financial
6 organization within the meaning of Section 304(c) of
7 this Act, an amount included in such total as
8 interest income from a loan or loans made by such
9 taxpayer to a borrower, to the extent that such a
10 loan is secured by property which is eligible for
11 the Enterprise Zone Investment Credit. To determine
12 the portion of a loan or loans that is secured by
13 property eligible for a Section 201(h) investment
14 credit to the borrower, the entire principal amount
15 of the loan or loans between the taxpayer and the
16 borrower should be divided into the basis of the
17 Section 201(h) investment credit property which
18 secures the loan or loans, using for this purpose
19 the original basis of such property on the date that
20 it was placed in service in the Enterprise Zone.
21 The subtraction modification available to taxpayer
22 in any year under this subsection shall be that
23 portion of the total interest paid by the borrower
24 with respect to such loan attributable to the
25 eligible property as calculated under the previous
26 sentence;
27 (M-1) For any taxpayer that is a financial
28 organization within the meaning of Section 304(c) of
29 this Act, an amount included in such total as
30 interest income from a loan or loans made by such
31 taxpayer to a borrower, to the extent that such a
32 loan is secured by property which is eligible for
33 the High Impact Business Investment Credit. To
34 determine the portion of a loan or loans that is
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1 secured by property eligible for a Section 201(i)
2 investment credit to the borrower, the entire
3 principal amount of the loan or loans between the
4 taxpayer and the borrower should be divided into the
5 basis of the Section 201(i) investment credit
6 property which secures the loan or loans, using for
7 this purpose the original basis of such property on
8 the date that it was placed in service in a
9 federally designated Foreign Trade Zone or Sub-Zone
10 located in Illinois. No taxpayer that is eligible
11 for the deduction provided in subparagraph (M) of
12 paragraph (2) of this subsection shall be eligible
13 for the deduction provided under this subparagraph
14 (M-1). The subtraction modification available to
15 taxpayers in any year under this subsection shall be
16 that portion of the total interest paid by the
17 borrower with respect to such loan attributable to
18 the eligible property as calculated under the
19 previous sentence;
20 (N) Two times any contribution made during the
21 taxable year to a designated zone organization to
22 the extent that the contribution (i) qualifies as a
23 charitable contribution under subsection (c) of
24 Section 170 of the Internal Revenue Code and (ii)
25 must, by its terms, be used for a project approved
26 by the Department of Commerce and Community Affairs
27 under Section 11 of the Illinois Enterprise Zone
28 Act;
29 (O) An amount equal to: (i) 85% for taxable
30 years ending on or before December 31, 1992, or, a
31 percentage equal to the percentage allowable under
32 Section 243(a)(1) of the Internal Revenue Code of
33 1986 for taxable years ending after December 31,
34 1992, of the amount by which dividends included in
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1 taxable income and received from a corporation that
2 is not created or organized under the laws of the
3 United States or any state or political subdivision
4 thereof, including, for taxable years ending on or
5 after December 31, 1988, dividends received or
6 deemed received or paid or deemed paid under
7 Sections 951 through 964 of the Internal Revenue
8 Code, exceed the amount of the modification provided
9 under subparagraph (G) of paragraph (2) of this
10 subsection (b) which is related to such dividends;
11 plus (ii) 100% of the amount by which dividends,
12 included in taxable income and received, including,
13 for taxable years ending on or after December 31,
14 1988, dividends received or deemed received or paid
15 or deemed paid under Sections 951 through 964 of the
16 Internal Revenue Code, from any such corporation
17 specified in clause (i) that would but for the
18 provisions of Section 1504 (b) (3) of the Internal
19 Revenue Code be treated as a member of the
20 affiliated group which includes the dividend
21 recipient, exceed the amount of the modification
22 provided under subparagraph (G) of paragraph (2) of
23 this subsection (b) which is related to such
24 dividends;
25 (P) An amount equal to any contribution made
26 to a job training project established pursuant to
27 the Tax Increment Allocation Redevelopment Act;
28 (Q) An amount equal to the amount of the
29 deduction used to compute the federal income tax
30 credit for restoration of substantial amounts held
31 under claim of right for the taxable year pursuant
32 to Section 1341 of the Internal Revenue Code of
33 1986; and
34 (R) In the case of an attorney-in-fact with
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1 respect to whom an interinsurer or a reciprocal
2 insurer has made the election under Section 835 of
3 the Internal Revenue Code, 26 U.S.C. 835, an amount
4 equal to the excess, if any, of the amounts paid or
5 incurred by that interinsurer or reciprocal insurer
6 in the taxable year to the attorney-in-fact over the
7 deduction allowed to that interinsurer or reciprocal
8 insurer with respect to the attorney-in-fact under
9 Section 835(b) of the Internal Revenue Code for the
10 taxable year; and.
11 (S) For taxable years beginning on or after
12 January 1, 2000 and ending on or before December 30,
13 2005, an amount equal to 25% of the original cost of
14 construction and installation of any cellular tower
15 or like facility for which an agreement to jointly
16 share with another telecommunications carrier has
17 been entered into or otherwise renewed or extended
18 after January 1, 1999.
19 (3) Special rule. For purposes of paragraph (2)
20 (A), "gross income" in the case of a life insurance
21 company, for tax years ending on and after December 31,
22 1994, shall mean the gross investment income for the
23 taxable year.
24 (c) Trusts and estates.
25 (1) In general. In the case of a trust or estate,
26 base income means an amount equal to the taxpayer's
27 taxable income for the taxable year as modified by
28 paragraph (2).
29 (2) Modifications. Subject to the provisions of
30 paragraph (3), the taxable income referred to in
31 paragraph (1) shall be modified by adding thereto the sum
32 of the following amounts:
33 (A) An amount equal to all amounts paid or
34 accrued to the taxpayer as interest or dividends
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1 during the taxable year to the extent excluded from
2 gross income in the computation of taxable income;
3 (B) In the case of (i) an estate, $600; (ii) a
4 trust which, under its governing instrument, is
5 required to distribute all of its income currently,
6 $300; and (iii) any other trust, $100, but in each
7 such case, only to the extent such amount was
8 deducted in the computation of taxable income;
9 (C) An amount equal to the amount of tax
10 imposed by this Act to the extent deducted from
11 gross income in the computation of taxable income
12 for the taxable year;
13 (D) The amount of any net operating loss
14 deduction taken in arriving at taxable income, other
15 than a net operating loss carried forward from a
16 taxable year ending prior to December 31, 1986;
17 (E) For taxable years in which a net operating
18 loss carryback or carryforward from a taxable year
19 ending prior to December 31, 1986 is an element of
20 taxable income under paragraph (1) of subsection (e)
21 or subparagraph (E) of paragraph (2) of subsection
22 (e), the amount by which addition modifications
23 other than those provided by this subparagraph (E)
24 exceeded subtraction modifications in such taxable
25 year, with the following limitations applied in the
26 order that they are listed:
27 (i) the addition modification relating to
28 the net operating loss carried back or forward
29 to the taxable year from any taxable year
30 ending prior to December 31, 1986 shall be
31 reduced by the amount of addition modification
32 under this subparagraph (E) which related to
33 that net operating loss and which was taken
34 into account in calculating the base income of
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1 an earlier taxable year, and
2 (ii) the addition modification relating
3 to the net operating loss carried back or
4 forward to the taxable year from any taxable
5 year ending prior to December 31, 1986 shall
6 not exceed the amount of such carryback or
7 carryforward;
8 For taxable years in which there is a net
9 operating loss carryback or carryforward from more
10 than one other taxable year ending prior to December
11 31, 1986, the addition modification provided in this
12 subparagraph (E) shall be the sum of the amounts
13 computed independently under the preceding
14 provisions of this subparagraph (E) for each such
15 taxable year;
16 (F) For taxable years ending on or after
17 January 1, 1989, an amount equal to the tax deducted
18 pursuant to Section 164 of the Internal Revenue Code
19 if the trust or estate is claiming the same tax for
20 purposes of the Illinois foreign tax credit under
21 Section 601 of this Act;
22 (G) An amount equal to the amount of the
23 capital gain deduction allowable under the Internal
24 Revenue Code, to the extent deducted from gross
25 income in the computation of taxable income; and
26 (G-5) For taxable years ending after December
27 31, 1997, an amount equal to any eligible
28 remediation costs that the trust or estate deducted
29 in computing adjusted gross income and for which the
30 trust or estate claims a credit under subsection (l)
31 of Section 201;
32 and by deducting from the total so obtained the sum of
33 the following amounts:
34 (H) An amount equal to all amounts included in
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1 such total pursuant to the provisions of Sections
2 402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and
3 408 of the Internal Revenue Code or included in such
4 total as distributions under the provisions of any
5 retirement or disability plan for employees of any
6 governmental agency or unit, or retirement payments
7 to retired partners, which payments are excluded in
8 computing net earnings from self employment by
9 Section 1402 of the Internal Revenue Code and
10 regulations adopted pursuant thereto;
11 (I) The valuation limitation amount;
12 (J) An amount equal to the amount of any tax
13 imposed by this Act which was refunded to the
14 taxpayer and included in such total for the taxable
15 year;
16 (K) An amount equal to all amounts included in
17 taxable income as modified by subparagraphs (A),
18 (B), (C), (D), (E), (F) and (G) which are exempt
19 from taxation by this State either by reason of its
20 statutes or Constitution or by reason of the
21 Constitution, treaties or statutes of the United
22 States; provided that, in the case of any statute of
23 this State that exempts income derived from bonds or
24 other obligations from the tax imposed under this
25 Act, the amount exempted shall be the interest net
26 of bond premium amortization;
27 (L) With the exception of any amounts
28 subtracted under subparagraph (K), an amount equal
29 to the sum of all amounts disallowed as deductions
30 by (i) Sections 171(a) (2) and 265(a)(2) of the
31 Internal Revenue Code, as now or hereafter amended,
32 and all amounts of expenses allocable to interest
33 and disallowed as deductions by Section 265(1) of
34 the Internal Revenue Code of 1954, as now or
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1 hereafter amended; and (ii) for taxable years ending
2 on or after August 13, 1999 the effective date of
3 this amendatory Act of the 91st General Assembly,
4 Sections 171(a)(2), 265, 280C, and 832(b)(5)(B)(i)
5 of the Internal Revenue Code; the provisions of this
6 subparagraph are exempt from the provisions of
7 Section 250;
8 (M) An amount equal to those dividends
9 included in such total which were paid by a
10 corporation which conducts business operations in an
11 Enterprise Zone or zones created under the Illinois
12 Enterprise Zone Act and conducts substantially all
13 of its operations in an Enterprise Zone or Zones;
14 (N) An amount equal to any contribution made
15 to a job training project established pursuant to
16 the Tax Increment Allocation Redevelopment Act;
17 (O) An amount equal to those dividends
18 included in such total that were paid by a
19 corporation that conducts business operations in a
20 federally designated Foreign Trade Zone or Sub-Zone
21 and that is designated a High Impact Business
22 located in Illinois; provided that dividends
23 eligible for the deduction provided in subparagraph
24 (M) of paragraph (2) of this subsection shall not be
25 eligible for the deduction provided under this
26 subparagraph (O);
27 (P) An amount equal to the amount of the
28 deduction used to compute the federal income tax
29 credit for restoration of substantial amounts held
30 under claim of right for the taxable year pursuant
31 to Section 1341 of the Internal Revenue Code of
32 1986; and
33 (Q) For taxable year 1999 and thereafter, an
34 amount equal to the amount of any (i) distributions,
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1 to the extent includible in gross income for federal
2 income tax purposes, made to the taxpayer because of
3 his or her status as a victim of persecution for
4 racial or religious reasons by Nazi Germany or any
5 other Axis regime or as an heir of the victim and
6 (ii) items of income, to the extent includible in
7 gross income for federal income tax purposes,
8 attributable to, derived from or in any way related
9 to assets stolen from, hidden from, or otherwise
10 lost to a victim of persecution for racial or
11 religious reasons by Nazi Germany or any other Axis
12 regime immediately prior to, during, and immediately
13 after World War II, including, but not limited to,
14 interest on the proceeds receivable as insurance
15 under policies issued to a victim of persecution for
16 racial or religious reasons by Nazi Germany or any
17 other Axis regime by European insurance companies
18 immediately prior to and during World War II;
19 provided, however, this subtraction from federal
20 adjusted gross income does not apply to assets
21 acquired with such assets or with the proceeds from
22 the sale of such assets; provided, further, this
23 paragraph shall only apply to a taxpayer who was the
24 first recipient of such assets after their recovery
25 and who is a victim of persecution for racial or
26 religious reasons by Nazi Germany or any other Axis
27 regime or as an heir of the victim. The amount of
28 and the eligibility for any public assistance,
29 benefit, or similar entitlement is not affected by
30 the inclusion of items (i) and (ii) of this
31 paragraph in gross income for federal income tax
32 purposes. This paragraph is exempt from the
33 provisions of Section 250.
34 (3) Limitation. The amount of any modification
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1 otherwise required under this subsection shall, under
2 regulations prescribed by the Department, be adjusted by
3 any amounts included therein which were properly paid,
4 credited, or required to be distributed, or permanently
5 set aside for charitable purposes pursuant to Internal
6 Revenue Code Section 642(c) during the taxable year.
7 (d) Partnerships.
8 (1) In general. In the case of a partnership, base
9 income means an amount equal to the taxpayer's taxable
10 income for the taxable year as modified by paragraph (2).
11 (2) Modifications. The taxable income referred to
12 in paragraph (1) shall be modified by adding thereto the
13 sum of the following amounts:
14 (A) An amount equal to all amounts paid or
15 accrued to the taxpayer as interest or dividends
16 during the taxable year to the extent excluded from
17 gross income in the computation of taxable income;
18 (B) An amount equal to the amount of tax
19 imposed by this Act to the extent deducted from
20 gross income for the taxable year;
21 (C) The amount of deductions allowed to the
22 partnership pursuant to Section 707 (c) of the
23 Internal Revenue Code in calculating its taxable
24 income; and
25 (D) An amount equal to the amount of the
26 capital gain deduction allowable under the Internal
27 Revenue Code, to the extent deducted from gross
28 income in the computation of taxable income;
29 and by deducting from the total so obtained the following
30 amounts:
31 (E) The valuation limitation amount;
32 (F) An amount equal to the amount of any tax
33 imposed by this Act which was refunded to the
34 taxpayer and included in such total for the taxable
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1 year;
2 (G) An amount equal to all amounts included in
3 taxable income as modified by subparagraphs (A),
4 (B), (C) and (D) which are exempt from taxation by
5 this State either by reason of its statutes or
6 Constitution or by reason of the Constitution,
7 treaties or statutes of the United States; provided
8 that, in the case of any statute of this State that
9 exempts income derived from bonds or other
10 obligations from the tax imposed under this Act, the
11 amount exempted shall be the interest net of bond
12 premium amortization;
13 (H) Any income of the partnership which
14 constitutes personal service income as defined in
15 Section 1348 (b) (1) of the Internal Revenue Code
16 (as in effect December 31, 1981) or a reasonable
17 allowance for compensation paid or accrued for
18 services rendered by partners to the partnership,
19 whichever is greater;
20 (I) An amount equal to all amounts of income
21 distributable to an entity subject to the Personal
22 Property Tax Replacement Income Tax imposed by
23 subsections (c) and (d) of Section 201 of this Act
24 including amounts distributable to organizations
25 exempt from federal income tax by reason of Section
26 501(a) of the Internal Revenue Code;
27 (J) With the exception of any amounts
28 subtracted under subparagraph (G), an amount equal
29 to the sum of all amounts disallowed as deductions
30 by (i) Sections 171(a) (2), and 265(2) of the
31 Internal Revenue Code of 1954, as now or hereafter
32 amended, and all amounts of expenses allocable to
33 interest and disallowed as deductions by Section
34 265(1) of the Internal Revenue Code, as now or
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1 hereafter amended; and (ii) for taxable years ending
2 on or after August 13, 1999 the effective date of
3 this amendatory Act of the 91st General Assembly,
4 Sections 171(a)(2), 265, 280C, and 832(b)(5)(B)(i)
5 of the Internal Revenue Code; the provisions of this
6 subparagraph are exempt from the provisions of
7 Section 250;
8 (K) An amount equal to those dividends
9 included in such total which were paid by a
10 corporation which conducts business operations in an
11 Enterprise Zone or zones created under the Illinois
12 Enterprise Zone Act, enacted by the 82nd General
13 Assembly, and which does not conduct such operations
14 other than in an Enterprise Zone or Zones;
15 (L) An amount equal to any contribution made
16 to a job training project established pursuant to
17 the Real Property Tax Increment Allocation
18 Redevelopment Act;
19 (M) An amount equal to those dividends
20 included in such total that were paid by a
21 corporation that conducts business operations in a
22 federally designated Foreign Trade Zone or Sub-Zone
23 and that is designated a High Impact Business
24 located in Illinois; provided that dividends
25 eligible for the deduction provided in subparagraph
26 (K) of paragraph (2) of this subsection shall not be
27 eligible for the deduction provided under this
28 subparagraph (M); and
29 (N) An amount equal to the amount of the
30 deduction used to compute the federal income tax
31 credit for restoration of substantial amounts held
32 under claim of right for the taxable year pursuant
33 to Section 1341 of the Internal Revenue Code of
34 1986.
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1 (e) Gross income; adjusted gross income; taxable income.
2 (1) In general. Subject to the provisions of
3 paragraph (2) and subsection (b) (3), for purposes of
4 this Section and Section 803(e), a taxpayer's gross
5 income, adjusted gross income, or taxable income for the
6 taxable year shall mean the amount of gross income,
7 adjusted gross income or taxable income properly
8 reportable for federal income tax purposes for the
9 taxable year under the provisions of the Internal Revenue
10 Code. Taxable income may be less than zero. However, for
11 taxable years ending on or after December 31, 1986, net
12 operating loss carryforwards from taxable years ending
13 prior to December 31, 1986, may not exceed the sum of
14 federal taxable income for the taxable year before net
15 operating loss deduction, plus the excess of addition
16 modifications over subtraction modifications for the
17 taxable year. For taxable years ending prior to December
18 31, 1986, taxable income may never be an amount in excess
19 of the net operating loss for the taxable year as defined
20 in subsections (c) and (d) of Section 172 of the Internal
21 Revenue Code, provided that when taxable income of a
22 corporation (other than a Subchapter S corporation),
23 trust, or estate is less than zero and addition
24 modifications, other than those provided by subparagraph
25 (E) of paragraph (2) of subsection (b) for corporations
26 or subparagraph (E) of paragraph (2) of subsection (c)
27 for trusts and estates, exceed subtraction modifications,
28 an addition modification must be made under those
29 subparagraphs for any other taxable year to which the
30 taxable income less than zero (net operating loss) is
31 applied under Section 172 of the Internal Revenue Code or
32 under subparagraph (E) of paragraph (2) of this
33 subsection (e) applied in conjunction with Section 172 of
34 the Internal Revenue Code.
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1 (2) Special rule. For purposes of paragraph (1) of
2 this subsection, the taxable income properly reportable
3 for federal income tax purposes shall mean:
4 (A) Certain life insurance companies. In the
5 case of a life insurance company subject to the tax
6 imposed by Section 801 of the Internal Revenue Code,
7 life insurance company taxable income, plus the
8 amount of distribution from pre-1984 policyholder
9 surplus accounts as calculated under Section 815a of
10 the Internal Revenue Code;
11 (B) Certain other insurance companies. In the
12 case of mutual insurance companies subject to the
13 tax imposed by Section 831 of the Internal Revenue
14 Code, insurance company taxable income;
15 (C) Regulated investment companies. In the
16 case of a regulated investment company subject to
17 the tax imposed by Section 852 of the Internal
18 Revenue Code, investment company taxable income;
19 (D) Real estate investment trusts. In the
20 case of a real estate investment trust subject to
21 the tax imposed by Section 857 of the Internal
22 Revenue Code, real estate investment trust taxable
23 income;
24 (E) Consolidated corporations. In the case of
25 a corporation which is a member of an affiliated
26 group of corporations filing a consolidated income
27 tax return for the taxable year for federal income
28 tax purposes, taxable income determined as if such
29 corporation had filed a separate return for federal
30 income tax purposes for the taxable year and each
31 preceding taxable year for which it was a member of
32 an affiliated group. For purposes of this
33 subparagraph, the taxpayer's separate taxable income
34 shall be determined as if the election provided by
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1 Section 243(b) (2) of the Internal Revenue Code had
2 been in effect for all such years;
3 (F) Cooperatives. In the case of a
4 cooperative corporation or association, the taxable
5 income of such organization determined in accordance
6 with the provisions of Section 1381 through 1388 of
7 the Internal Revenue Code;
8 (G) Subchapter S corporations. In the case
9 of: (i) a Subchapter S corporation for which there
10 is in effect an election for the taxable year under
11 Section 1362 of the Internal Revenue Code, the
12 taxable income of such corporation determined in
13 accordance with Section 1363(b) of the Internal
14 Revenue Code, except that taxable income shall take
15 into account those items which are required by
16 Section 1363(b)(1) of the Internal Revenue Code to
17 be separately stated; and (ii) a Subchapter S
18 corporation for which there is in effect a federal
19 election to opt out of the provisions of the
20 Subchapter S Revision Act of 1982 and have applied
21 instead the prior federal Subchapter S rules as in
22 effect on July 1, 1982, the taxable income of such
23 corporation determined in accordance with the
24 federal Subchapter S rules as in effect on July 1,
25 1982; and
26 (H) Partnerships. In the case of a
27 partnership, taxable income determined in accordance
28 with Section 703 of the Internal Revenue Code,
29 except that taxable income shall take into account
30 those items which are required by Section 703(a)(1)
31 to be separately stated but which would be taken
32 into account by an individual in calculating his
33 taxable income.
34 (f) Valuation limitation amount.
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1 (1) In general. The valuation limitation amount
2 referred to in subsections (a) (2) (G), (c) (2) (I) and
3 (d)(2) (E) is an amount equal to:
4 (A) The sum of the pre-August 1, 1969
5 appreciation amounts (to the extent consisting of
6 gain reportable under the provisions of Section 1245
7 or 1250 of the Internal Revenue Code) for all
8 property in respect of which such gain was reported
9 for the taxable year; plus
10 (B) The lesser of (i) the sum of the
11 pre-August 1, 1969 appreciation amounts (to the
12 extent consisting of capital gain) for all property
13 in respect of which such gain was reported for
14 federal income tax purposes for the taxable year, or
15 (ii) the net capital gain for the taxable year,
16 reduced in either case by any amount of such gain
17 included in the amount determined under subsection
18 (a) (2) (F) or (c) (2) (H).
19 (2) Pre-August 1, 1969 appreciation amount.
20 (A) If the fair market value of property
21 referred to in paragraph (1) was readily
22 ascertainable on August 1, 1969, the pre-August 1,
23 1969 appreciation amount for such property is the
24 lesser of (i) the excess of such fair market value
25 over the taxpayer's basis (for determining gain) for
26 such property on that date (determined under the
27 Internal Revenue Code as in effect on that date), or
28 (ii) the total gain realized and reportable for
29 federal income tax purposes in respect of the sale,
30 exchange or other disposition of such property.
31 (B) If the fair market value of property
32 referred to in paragraph (1) was not readily
33 ascertainable on August 1, 1969, the pre-August 1,
34 1969 appreciation amount for such property is that
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1 amount which bears the same ratio to the total gain
2 reported in respect of the property for federal
3 income tax purposes for the taxable year, as the
4 number of full calendar months in that part of the
5 taxpayer's holding period for the property ending
6 July 31, 1969 bears to the number of full calendar
7 months in the taxpayer's entire holding period for
8 the property.
9 (C) The Department shall prescribe such
10 regulations as may be necessary to carry out the
11 purposes of this paragraph.
12 (g) Double deductions. Unless specifically provided
13 otherwise, nothing in this Section shall permit the same item
14 to be deducted more than once.
15 (h) Legislative intention. Except as expressly provided
16 by this Section there shall be no modifications or
17 limitations on the amounts of income, gain, loss or deduction
18 taken into account in determining gross income, adjusted
19 gross income or taxable income for federal income tax
20 purposes for the taxable year, or in the amount of such items
21 entering into the computation of base income and net income
22 under this Act for such taxable year, whether in respect of
23 property values as of August 1, 1969 or otherwise.
24 (Source: P.A. 90-491, eff. 1-1-98; 90-717, eff. 8-7-98;
25 90-770, eff. 8-14-98; 91-192, eff. 7-20-99; 91-205, eff.
26 7-20-99; 91-357, eff. 7-29-99; 91-541, eff. 8-13-99; 91-676,
27 eff. 12-23-99; revised 1-5-00.)
28 Section 10. The Counties Code is amended by changing
29 Section 5-12001.1 as follows:
30 (55 ILCS 5/5-12001.1)
31 Sec. 5-12001.1. Authority to regulate certain specified
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1 facilities of a telecommunications carrier.
2 (a) Notwithstanding any other Section in this Division,
3 the county board or board of county commissioners of any
4 county shall have the power to regulate the location of the
5 facilities, as defined in subsection (c), of a
6 telecommunications carrier established outside the corporate
7 limits of cities, villages, and incorporated towns that have
8 municipal zoning ordinances in effect. The power shall only
9 be exercised to the extent and in the manner set forth in
10 this Section.
11 (b) The provisions of this Section shall not abridge any
12 rights created by or authority confirmed in the federal
13 Telecommunications Act of 1996, P.L. 104-104.
14 (c) As used in this Section, unless the context
15 otherwise requires:
16 (1) "county jurisdiction area" means those portions
17 of a county that lie outside the corporate limits of
18 cities, villages, and incorporated towns that have
19 municipal zoning ordinances in effect;
20 (2) "county board" means the county board or board
21 of county commissioners of any county;
22 (3) "residential zoning district" means a zoning
23 district that is designated under a county zoning
24 ordinance and is zoned predominantly for residential
25 uses;
26 (4) "non-residential zoning district" means the
27 county jurisdiction area of a county, except for those
28 portions within a residential zoning district;
29 (5) "residentially zoned lot" means a zoning lot in
30 a residential zoning district;
31 (6) "non-residentially zoned lot" means a zoning
32 lot in a non-residential zoning district;
33 (7) "telecommunications carrier" means a
34 telecommunications carrier as defined in the Public
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1 Utilities Act as of January 1, 1997;
2 (8) "facility" means that part of the signal
3 distribution system used or operated by a
4 telecommunications carrier under a license from the FCC
5 consisting of a combination of improvements and equipment
6 including (i) one or more antennas, (ii) a supporting
7 structure and the hardware by which antennas are
8 attached; (iii) equipment housing; and (iv) ancillary
9 equipment such as signal transmission cables and
10 miscellaneous hardware;
11 (9) "FAA" means the Federal Aviation Administration
12 of the United States Department of Transportation;
13 (10) "FCC" means the Federal Communications
14 Commission;
15 (11) "antenna" means an antenna device by which
16 radio signals are transmitted, received, or both;
17 (12) "supporting structure" means a structure,
18 whether an antenna tower or another type of structure,
19 that supports one or more antennas as part of a facility;
20 (13) "qualifying structure" means a supporting
21 structure that is (i) an existing structure, if the
22 height of the facility, including the structure, is not
23 more than 15 feet higher than the structure just before
24 the facility is installed, or (ii) a substantially
25 similar, substantially same-location replacement of an
26 existing structure, if the height of the facility,
27 including the replacement structure, is not more than 15
28 feet higher than the height of the existing structure
29 just before the facility is installed;
30 (14) "equipment housing" means a combination of one
31 or more equipment buildings or enclosures housing
32 equipment that operates in conjunction with the antennas
33 of a facility, and the equipment itself;
34 (15) "height" of a facility means the total height
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1 of the facility's supporting structure and any antennas
2 that will extend above the top of the supporting
3 structure; however, if the supporting structure's
4 foundation extends more than 3 feet above the uppermost
5 ground level along the perimeter of the foundation, then
6 each full foot in excess of 3 feet shall be counted as an
7 additional foot of facility height. The height of a
8 facility's supporting structure is to be measured from
9 the highest point of the supporting structure's
10 foundation;
11 (16) "facility lot" means the zoning lot on which a
12 facility is or will be located;
13 (17) "principal residential building" has its
14 common meaning but shall not include any building under
15 the same ownership as the land of the facility lot.
16 "Principal residential building" shall not include any
17 structure that is not designed for human habitation;
18 (18) "horizontal separation distance" means the
19 distance measured from the center of the base of the
20 facility's supporting structure to the point where the
21 ground meets a vertical wall of a principal residential
22 building; and
23 (19) "lot line set back distance" means the
24 distance measured from the center of the base of the
25 facility's supporting structure to the nearest point on
26 the common lot line between the facility lot and the
27 nearest residentially zoned lot. If there is no common
28 lot line, the measurement shall be made to the nearest
29 point on the lot line of the nearest residentially zoned
30 lot without deducting the width of any intervening right
31 of way.
32 (d) In choosing a location for a facility, a
33 telecommunications carrier shall consider the following:
34 (1) A non-residentially zoned lot is the most
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1 desirable location.
2 (2) A residentially zoned lot that is not used for
3 residential purposes is the second most desirable
4 location.
5 (3) A residentially zoned lot that is 2 acres or
6 more in size and is used for residential purposes is the
7 third most desirable location.
8 (4) A residentially zoned lot that is less than 2
9 acres in size and is used for residential purposes is the
10 least desirable location.
11 The size of a lot shall be the lot's gross area in square
12 feet without deduction of any unbuildable or unusable land,
13 any roadway, or any other easement.
14 (e) In designing a facility, a telecommunications
15 carrier shall abide by consider the following guidelines:
16 (1) No building or tower that is part of a facility
17 shall should encroach onto any recorded easement
18 prohibiting the encroachment unless the grantees of the
19 easement have given their approval.
20 (2) Lighting shall should be installed for security
21 and safety purposes only. Except with respect to
22 lighting required by the FCC or FAA, all lighting shall
23 should be shielded so that no glare extends substantially
24 beyond the boundaries of a facility.
25 (3) No facility shall should encroach onto an
26 existing septic field.
27 (4) Any facility located in a special flood hazard
28 area or wetland shall should meet the legal requirements
29 for those lands.
30 (5) Existing trees more than 3 inches in diameter
31 shall should be preserved if reasonably feasible during
32 construction. If any tree more than 3 inches in diameter
33 is removed during construction a tree 3 inches or more in
34 diameter of the same or a similar species shall be
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1 planted as a replacement if reasonably feasible. Tree
2 diameter shall be measured at a point 3 feet above ground
3 level.
4 (6) If any elevation of a facility faces an
5 existing, adjoining residential use within a residential
6 zoning district, low maintenance landscaping shall should
7 be provided on or near the facility lot to provide at
8 least partial screening of the facility. The quantity
9 and type of that landscaping shall should be in
10 accordance with any county landscaping regulations of
11 general applicability, except that paragraph (5) of this
12 subsection (e) shall control over any tree-related
13 regulations imposing a greater burden.
14 (7) Fencing shall should be installed around a
15 facility. The height and materials of the fencing shall
16 should be in accordance with any county fence regulations
17 of general applicability.
18 (8) Any building that is part of a facility located
19 adjacent to a residentially zoned lot shall should be
20 designed with exterior materials and colors that are
21 reasonably compatible with the residential character of
22 the area.
23 (f) The following provisions shall apply to all
24 facilities established in any county jurisdiction area after
25 the effective date of the amendatory Act of 1997:
26 (1) Except as provided in this Section, no yard or
27 set back regulations shall apply to or be required for a
28 facility.
29 (2) A facility may be located on the same zoning
30 lot as one or more other structures or uses without
31 violating any ordinance or regulation that prohibits or
32 limits multiple structures, buildings, or uses on a
33 zoning lot.
34 (3) No minimum lot area, width, or depth shall be
-34- LRB9110944JMpk
1 required for a facility, and unless the facility is to be
2 manned on a regular, daily basis, no off-street parking
3 spaces shall be required for a facility. If the facility
4 is to be manned on a regular, daily basis, one off-street
5 parking space shall be provided for each employee
6 regularly at the facility. No loading facilities are
7 required.
8 (4) No portion of a facility's supporting structure
9 or equipment housing shall be less than 15 feet from the
10 front lot line of the facility lot or less than 10 feet
11 from any other lot line.
12 (5) No bulk regulations or lot coverage, building
13 coverage, or floor area ratio limitations shall be
14 applied to a facility or to any existing use or structure
15 coincident with the establishment of a facility. Except
16 as provided in this Section, no height limits or
17 restrictions shall apply to a facility.
18 (6) A county's review of a building permit
19 application for a facility shall be completed within 30
20 days. If a decision of the county board is required to
21 permit the establishment of a facility, the county's
22 review of the application shall be simultaneous with the
23 process leading to the county board's decision.
24 (7) The improvements and equipment comprising the
25 facility may be wholly or partly freestanding or wholly
26 or partly attached to, enclosed in, or installed in or on
27 a structure or structures.
28 (8) Any public hearing authorized under this
29 Section shall be conducted in a manner determined by the
30 county board. Notice of any such public hearing shall be
31 published at least 15 days before the hearing in a
32 newspaper of general circulation published in the county.
33 (9) Any decision regarding a facility by the county
34 board or a county agency or official shall be supported
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1 by written findings of fact. The circuit court shall
2 have jurisdiction to review the reasonableness of any
3 adverse decision and the plaintiff shall bear the burden
4 of proof, but there shall be no presumption of the
5 validity of the decision.
6 (g) The following provisions shall apply to all
7 facilities established after the effective date of this
8 amendatory Act of 1997 in the county jurisdiction area of any
9 county with a population of less than 180,000:
10 (1) A facility is permitted if its supporting
11 structure is a qualifying structure or if both of the
12 following conditions are met:
13 (A) the height of the facility shall not
14 exceed 200 feet, except that if a facility is
15 located more than one and one-half miles from the
16 corporate limits of any municipality with a
17 population of 25,000 or more the height of the
18 facility shall not exceed 350 feet; and
19 (B) the horizontal separation distance to the
20 nearest principal residential building shall not be
21 less than the height of the supporting structure;
22 except that if the supporting structure exceeds 99
23 feet in height, the horizontal separation distance
24 to the nearest principal residential building shall
25 be at least 100 feet or 80% of the height of the
26 supporting structure, whichever is greater.
27 Compliance with this paragraph shall only be
28 evaluated as of the time that a building permit
29 application for the facility is submitted. If the
30 supporting structure is not an antenna tower this
31 paragraph is satisfied.
32 (2) Unless a facility is permitted under paragraph
33 (1) of this subsection (g), a facility can be established
34 only after the county board gives its approval following
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1 consideration of the provisions of paragraph (3) of this
2 subsection (g). The county board may give its approval
3 after one public hearing on the proposal, but only by the
4 favorable vote of a majority of the members present at a
5 meeting held no later than 75 days after submission of a
6 complete application by the telecommunications carrier.
7 If the county board fails to act on the application
8 within 75 days after its submission, the application
9 shall be deemed to have been approved. No more than one
10 public hearing shall be required.
11 (3) For purposes of paragraph (2) of this
12 subsection (g), the following siting considerations, but
13 no other matter, shall be considered by the county board
14 or any other body conducting the public hearing:
15 (A) the criteria in subsection (d) of this
16 Section;
17 (B) whether a substantial adverse effect on
18 public safety will result from some aspect of the
19 facility's design or proposed construction, but only
20 if that aspect of design or construction is
21 modifiable by the applicant;
22 (C) the benefits to be derived by the users of
23 the services to be provided or enhanced by the
24 facility and whether public safety and emergency
25 response capabilities would benefit by the
26 establishment of the facility;
27 (D) the existing uses on adjacent and nearby
28 properties; and
29 (E) whether the extent to which the design of
30 the proposed facility reflects full compliance with
31 subsection (e) of this Section.
32 (4) On judicial review of an adverse decision, the
33 issue shall be the reasonableness of the county board's
34 decision in light of the evidence presented on the siting
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1 considerations and the well-reasoned recommendations of
2 any other body that conducts the public hearing.
3 (h) The following provisions shall apply to all
4 facilities established after the effective date of this
5 amendatory Act of 1997 in the county jurisdiction area of any
6 county with a population of 180,000 or more. A facility is
7 permitted in any zoning district subject to the following:
8 (1) A facility shall not be located on a lot under
9 paragraph (4) of subsection (d) unless a variation is
10 granted by the county board under paragraph (4) of this
11 subsection (h).
12 (2) Unless a height variation is granted by the
13 county board, the height of a facility shall not exceed
14 75 feet if the facility will be located in a residential
15 zoning district or 200 feet if the facility will be
16 located in a non-residential zoning district. However,
17 the height of a facility may exceed the height limit in
18 this paragraph, and no height variation shall be
19 required, if the supporting structure is a qualifying
20 structure.
21 (3) The improvements and equipment of the facility
22 shall be placed to comply with the requirements of this
23 paragraph at the time a building permit application for
24 the facility is submitted. If the supporting structure
25 is an antenna tower other than a qualifying structure
26 then (i) if the facility will be located in a residential
27 zoning district the lot line set back distance to the
28 nearest residentially zoned lot shall be at least 50% of
29 the height of the facility's supporting structure or (ii)
30 if the facility will be located in a non-residential
31 zoning district the horizontal separation distance to the
32 nearest principal residential building shall be at least
33 equal to the height of the facility's supporting
34 structure.
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1 (4) The county board may grant variations for any
2 of the regulations, conditions, and restrictions of this
3 subsection (h), after one public hearing on the proposed
4 variations, by a favorable vote of a majority of the
5 members present at a meeting held no later than 75 days
6 after submission of an application by the
7 telecommunications carrier. If the county board fails to
8 act on the application within 75 days after submission,
9 the application shall be deemed to have been approved.
10 In its consideration of an application for variations,
11 the county board, and any other body conducting the
12 public hearing, shall consider the following, and no
13 other matters:
14 (A) whether, but for the granting of a
15 variation, the service that the telecommunications
16 carrier seeks to enhance or provide with the
17 proposed facility will be less available, impaired,
18 or diminished in quality, quantity, or scope of
19 coverage;
20 (B) whether the conditions upon which the
21 application for variations is based are unique in
22 some respect or, if not, whether the strict
23 application of the regulations would result in a
24 hardship on the telecommunications carrier;
25 (C) whether a substantial adverse effect on
26 public safety will result from some aspect of the
27 facility's design or proposed construction, but only
28 if that aspect of design or construction is
29 modifiable by the applicant;
30 (D) whether there are benefits to be derived
31 by the users of the services to be provided or
32 enhanced by the facility and whether public safety
33 and emergency response capabilities would benefit by
34 the establishment of the facility; and
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1 (E) whether the extent to which the design of
2 the proposed facility reflects full compliance with
3 subsection (e) of this Section.
4 No more than one public hearing shall be required.
5 (5) On judicial review of an adverse decision, the
6 issue shall be the reasonableness of the county board's
7 decision in light of the evidence presented and the
8 well-reasoned recommendations of any other body that
9 conducted the public hearing.
10 (Source: P.A. 90-522, eff. 1-1-98.)
11 Section 99. Effective date. This Act takes effect upon
12 becoming law.