State of Illinois
91st General Assembly
Legislation

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91_SB1591eng

 
SB1591 Engrossed                               LRB9111045EGfg

 1        AN ACT to revise the law by combining multiple enactments
 2    and making technical corrections.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 1.  Nature of this Act.
 6        (a)  This Act may be cited  as  the  First  2000  General
 7    Revisory Act.
 8        (b)  This  Act  is  not  intended to make any substantive
 9    change in the law.  It reconciles conflicts that have  arisen
10    from  multiple  amendments and enactments and makes technical
11    corrections and revisions in the law.
12        This  Act  revises  and,  where  appropriate,   renumbers
13    certain Sections that have been added or amended by more than
14    one  Public Act.  In certain cases in which a repealed Act or
15    Section has been replaced with  a  successor  law,  this  Act
16    incorporates  amendments  to the repealed Act or Section into
17    the successor law.  This Act also  corrects  errors,  revises
18    cross-references, and deletes obsolete text.
19        (c)  In  this  Act,  the  reference  at  the  end of each
20    amended Section indicates the sources in the Session Laws  of
21    Illinois  that  were  used  in the preparation of the text of
22    that Section.  The text of the Section included in  this  Act
23    is  intended  to  reconcile  the  different  versions  of the
24    Section found in the Public Acts  included  in  the  list  of
25    sources, but may not include other versions of the Section to
26    be  found in Public Acts not included in the list of sources.
27    The list of sources is not a part of the text of the Section.
28        (d)  Public Acts 91-001 through 91-677 were considered in
29    the preparation of the combining revisories included in  this
30    Act.   Many of those combining revisories contain no striking
31    or underscoring because no additional changes are being  made
32    in the material that is being combined.
 
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 1        Section  5.   The  Regulatory  Sunset  Act  is amended by
 2    changing Sections 4.10 and 4.20 as follows:

 3        (5 ILCS 80/4.10) (from Ch. 127, par. 1904.10)
 4        Sec. 4.10.  The following Acts are repealed December  31,
 5    1999:
 6        The  Fire  Equipment  Distributor and Employee Regulation
 7    Act.
 8        The Land Sales Registration Act of 1989.
 9    (Source: P.A. 91-91, eff. 7-9-99; 91-92, eff. 7-9-99; 91-132,
10    eff. 7-16-99; 91-133, eff. 7-16-99;  91-245,  eff.  12-31-99;
11    91-255, eff. 12-30-99; revised 11-9-99.)

12        (5 ILCS 80/4.20)
13        Sec.  4.20. Acts Act repealed on January 1, 2010 December
14    31, 2009.  The following Acts are Act is repealed on  January
15    1, 2010 December 31, 2009:
16        The Auction License Act.
17        The Illinois Architecture Practice Act of 1989.
18        The Illinois Landscape Architecture Act of 1989.
19        The Illinois Professional Land Surveyor Act of 1989.
20        The Land Sales Registration Act of 1999.
21        The   Illinois  Orthotics,  Prosthetics,  and  Pedorthics
22    Practice Act.
23        The Perfusionist Practice Act.
24        The Professional Engineering Practice Act of 1989.
25        The Real Estate License Act of 2000.
26        The Structural Engineering Practice Act of 1989.
27    (Source: P.A. 91-91, eff. 7-9-99; 91-92, eff. 7-9-99; 91-132,
28    eff. 7-16-99; 91-133, eff. 7-16-99;  91-245,  eff.  12-31-99;
29    91-255,  eff.  12-30-99;  91-338, eff. 12-30-99; 91-580, eff.
30    1-1-00; 91-590, eff. 1-1-00;  91-603,  eff.  1-1-00;  revised
31    12-10-99.)
 
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 1        Section  6.  The Open Meetings Act is amended by changing
 2    Section 1.02 as follows:

 3        (5 ILCS 120/1.02) (from Ch. 102, par. 41.02)
 4        Sec. 1.02.  For the purposes of this Act:
 5        "Meeting" means any gathering of a majority of  a  quorum
 6    of  the  members  commissioners of a public body held for the
 7    purpose of discussing public business.
 8        "Public  body"  includes  all   legislative,   executive,
 9    administrative  or  advisory  bodies  of the State, counties,
10    townships,  cities,  villages,  incorporated  towns,   school
11    districts  and  all  other  municipal  corporations,  boards,
12    bureaus,  committees  or  commissions  of this State, and any
13    subsidiary bodies of any of the foregoing including  but  not
14    limited  to  committees and subcommittees which are supported
15    in whole or in part by  tax  revenue,  or  which  expend  tax
16    revenue,  except  the  General  Assembly  and  committees  or
17    commissions  thereof.   "Public body" includes tourism boards
18    and convention or civic center  boards  located  in  counties
19    that are contiguous to the Mississippi River with populations
20    of  more  than  250,000 but less than 300,000.  "Public body"
21    does not include a child death review team established  under
22    the  Child  Death  Review  Team  Act or an ethics commission,
23    ethics officer, or ultimate jurisdictional  authority  acting
24    under  the  State  Gift  Ban Act as provided by Section 80 of
25    that Act.
26    (Source: P.A. 90-517,  eff.  8-22-97;  90-737,  eff.  1-1-99;
27    revised 11-8-99.)

28        Section  7.  The Freedom of Information Act is amended by
29    changing Section 7 as follows:

30        (5 ILCS 140/7) (from Ch. 116, par. 207)
31        Sec. 7.  Exemptions.
 
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 1        (1)  The following shall be exempt  from  inspection  and
 2    copying:
 3             (a)  Information    specifically   prohibited   from
 4        disclosure  by  federal  or  State  law  or   rules   and
 5        regulations adopted under federal or State law.
 6             (b)  Information    that,    if   disclosed,   would
 7        constitute a clearly  unwarranted  invasion  of  personal
 8        privacy, unless the disclosure is consented to in writing
 9        by  the  individual  subjects  of  the  information.  The
10        disclosure of information that bears on the public duties
11        of public employees and officials shall not be considered
12        an invasion of personal  privacy.   Information  exempted
13        under  this  subsection  (b)  shall  include  but  is not
14        limited to:
15                  (i)  files and personal information  maintained
16             with   respect   to  clients,  patients,  residents,
17             students  or  other  individuals  receiving  social,
18             medical,   educational,    vocational,    financial,
19             supervisory  or  custodial care or services directly
20             or  indirectly  from  federal  agencies  or   public
21             bodies;
22                  (ii)  personnel  files and personal information
23             maintained with respect to employees, appointees  or
24             elected  officials  of any public body or applicants
25             for those positions;
26                  (iii)  files    and    personal     information
27             maintained with respect to any applicant, registrant
28             or  licensee  by any public body cooperating with or
29             engaged    in    professional    or     occupational
30             registration, licensure or discipline;
31                  (iv)  information  required  of any taxpayer in
32             connection with the assessment or collection of  any
33             tax unless disclosure is otherwise required by State
34             statute; and
 
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 1                  (v)  information   revealing  the  identity  of
 2             persons  who  file  complaints   with   or   provide
 3             information  to  administrative,  investigative, law
 4             enforcement or penal  agencies;  provided,  however,
 5             that   identification   of   witnesses   to  traffic
 6             accidents,  traffic  accident  reports,  and  rescue
 7             reports  may  be  provided  by  agencies  of   local
 8             government,  except  in  a case for which a criminal
 9             investigation is  ongoing,  without  constituting  a
10             clearly  unwarranted   per  se  invasion of personal
11             privacy under this subsection.
12             (c)  Records  compiled  by  any  public   body   for
13        administrative   enforcement   proceedings  and  any  law
14        enforcement or correctional agency  for  law  enforcement
15        purposes  or  for  internal matters of a public body, but
16        only to the extent that disclosure would:
17                  (i)  interfere with  pending  or  actually  and
18             reasonably  contemplated law enforcement proceedings
19             conducted by any  law  enforcement  or  correctional
20             agency;
21                  (ii)  interfere   with  pending  administrative
22             enforcement  proceedings  conducted  by  any  public
23             body;
24                  (iii)  deprive a person of a fair trial  or  an
25             impartial hearing;
26                  (iv)  unavoidably  disclose  the  identity of a
27             confidential  source  or  confidential   information
28             furnished only by the confidential source;
29                  (v)  disclose     unique     or     specialized
30             investigative  techniques other than those generally
31             used and known or  disclose  internal  documents  of
32             correctional    agencies   related   to   detection,
33             observation or investigation of incidents  of  crime
34             or misconduct;
 
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 1                  (vi)  constitute   an   invasion   of  personal
 2             privacy under subsection (b) of this Section;
 3                  (vii)  endanger the life or physical safety  of
 4             law enforcement personnel or any other person; or
 5                  (viii)  obstruct     an     ongoing    criminal
 6             investigation.
 7             (d)  Criminal history record information  maintained
 8        by  State  or local criminal justice agencies, except the
 9        following which shall be open for public  inspection  and
10        copying:
11                  (i)  chronologically      maintained     arrest
12             information, such  as  traditional  arrest  logs  or
13             blotters;
14                  (ii)  the  name of a person in the custody of a
15             law enforcement agency and  the  charges  for  which
16             that person is being held;
17                  (iii)  court records that are public;
18                  (iv)  records   that  are  otherwise  available
19             under State or local law; or
20                  (v)  records in which the requesting  party  is
21             the  individual identified, except as provided under
22             part (vii) of paragraph (c)  of  subsection  (1)  of
23             this Section.
24             "Criminal  history  record  information"  means data
25        identifiable  to  an   individual   and   consisting   of
26        descriptions   or   notations   of  arrests,  detentions,
27        indictments, informations, pre-trial proceedings, trials,
28        or other formal events in the criminal justice system  or
29        descriptions  or notations of criminal charges (including
30        criminal violations of local  municipal  ordinances)  and
31        the   nature   of   any  disposition  arising  therefrom,
32        including sentencing, court or correctional  supervision,
33        rehabilitation  and  release.  The term does not apply to
34        statistical records and reports in which individuals  are
 
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 1        not  identified  and  from which their identities are not
 2        ascertainable, or to information  that  is  for  criminal
 3        investigative or intelligence purposes.
 4             (e)  Records  that  relate to or affect the security
 5        of correctional institutions and detention facilities.
 6             (f)  Preliminary  drafts,  notes,   recommendations,
 7        memoranda   and  other  records  in  which  opinions  are
 8        expressed, or policies or actions are formulated,  except
 9        that  a  specific  record or relevant portion of a record
10        shall not be exempt when the record is publicly cited and
11        identified by the head of the public body. The  exemption
12        provided  in  this  paragraph  (f)  extends  to all those
13        records of officers and agencies of the General  Assembly
14        that pertain to the preparation of legislative documents.
15             (g)  Trade   secrets  and  commercial  or  financial
16        information obtained from a person or business where  the
17        trade  secrets or information are proprietary, privileged
18        or confidential, or where disclosure of the trade secrets
19        or information may cause competitive harm, including  all
20        information  determined  to be confidential under Section
21        4002 of the Technology Advancement and  Development  Act.
22        Nothing   contained   in  this  paragraph  (g)  shall  be
23        construed to prevent a person or business from consenting
24        to disclosure.
25             (h)  Proposals and bids for any contract, grant,  or
26        agreement,   including   information  which  if  it  were
27        disclosed  would  frustrate  procurement   or   give   an
28        advantage  to  any  person  proposing  to  enter  into  a
29        contractor  agreement  with  the  body, until an award or
30        final selection is made.  Information prepared by or  for
31        the  body  in  preparation of a bid solicitation shall be
32        exempt until an award or final selection is made.
33             (i)  Valuable  formulae,   designs,   drawings   and
34        research  data  obtained  or  produced by any public body
 
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 1        when disclosure could reasonably be expected  to  produce
 2        private gain or public loss.
 3             (j)  Test   questions,   scoring   keys   and  other
 4        examination  data  used   to   administer   an   academic
 5        examination   or  determined  the  qualifications  of  an
 6        applicant for a license or employment.
 7             (k)  Architects'  plans  and  engineers'   technical
 8        submissions  for projects not constructed or developed in
 9        whole or in part  with  public  funds  and  for  projects
10        constructed or developed with public funds, to the extent
11        that disclosure would compromise security.
12             (l)  Library    circulation    and   order   records
13        identifying library users with specific materials.
14             (m)  Minutes of meetings of public bodies closed  to
15        the public as provided in the Open Meetings Act until the
16        public  body  makes  the  minutes available to the public
17        under Section 2.06 of the Open Meetings Act.
18             (n)  Communications between a  public  body  and  an
19        attorney  or  auditor  representing  the public body that
20        would not be subject  to  discovery  in  litigation,  and
21        materials prepared or compiled by or for a public body in
22        anticipation  of  a  criminal,  civil  or  administrative
23        proceeding  upon  the request of an attorney advising the
24        public body, and  materials  prepared  or  compiled  with
25        respect to internal audits of public bodies.
26             (o)  Information  received by a primary or secondary
27        school, college or university under  its  procedures  for
28        the  evaluation  of  faculty  members  by  their academic
29        peers.
30             (p)  Administrative   or    technical    information
31        associated  with  automated  data  processing operations,
32        including  but  not  limited   to   software,   operating
33        protocols,  computer  program  abstracts,  file  layouts,
34        source  listings,  object  modules,  load  modules,  user
 
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 1        guides,  documentation  pertaining  to  all  logical  and
 2        physical   design   of   computerized  systems,  employee
 3        manuals, and any other information  that,  if  disclosed,
 4        would  jeopardize  the security of the system or its data
 5        or the security of materials exempt under this Section.
 6             (q)  Documents or materials relating  to  collective
 7        negotiating  matters  between  public  bodies  and  their
 8        employees  or  representatives,  except  that  any  final
 9        contract  or agreement shall be subject to inspection and
10        copying.
11             (r)  Drafts, notes,  recommendations  and  memoranda
12        pertaining to the financing and marketing transactions of
13        the  public body. The records of ownership, registration,
14        transfer, and exchange of municipal debt obligations, and
15        of  persons  to  whom  payment  with  respect  to   these
16        obligations is made.
17             (s)  The records, documents and information relating
18        to   real   estate   purchase  negotiations  until  those
19        negotiations have been completed or otherwise terminated.
20        With regard to a parcel involved in a pending or actually
21        and reasonably  contemplated  eminent  domain  proceeding
22        under  Article  VII  of  the  Code  of  Civil  Procedure,
23        records,  documents  and  information  relating  to  that
24        parcel  shall  be  exempt  except as may be allowed under
25        discovery rules adopted by the  Illinois  Supreme  Court.
26        The records, documents and information relating to a real
27        estate sale shall be exempt until a sale is consummated.
28             (t)  Any and all proprietary information and records
29        related  to  the  operation  of an intergovernmental risk
30        management association or self-insurance pool or  jointly
31        self-administered  health  and  accident  cooperative  or
32        pool.
33             (u)  Information     concerning    a    university's
34        adjudication  of  student  or   employee   grievance   or
 
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 1        disciplinary  cases,  to the extent that disclosure would
 2        reveal the  identity  of  the  student  or  employee  and
 3        information  concerning any public body's adjudication of
 4        student or employee  grievances  or  disciplinary  cases,
 5        except for the final outcome of the cases.
 6             (v)  Course  materials or research materials used by
 7        faculty members.
 8             (w)  Information  related  solely  to  the  internal
 9        personnel rules and practices of a public body.
10             (x)  Information  contained   in   or   related   to
11        examination, operating, or condition reports prepared by,
12        on behalf of, or for the use of a public body responsible
13        for   the   regulation   or   supervision   of  financial
14        institutions or insurance companies, unless disclosure is
15        otherwise required by State law.
16             (y)  Information  the   disclosure   of   which   is
17        restricted  under  Section  5-108 of the Public Utilities
18        Act.
19             (z)  Manuals or instruction to staff that relate  to
20        establishment  or  collection  of liability for any State
21        tax or that relate to investigations by a public body  to
22        determine violation of any criminal law.
23             (aa)  Applications,  related  documents, and medical
24        records    received    by    the    Experimental    Organ
25        Transplantation  Procedures  Board  and   any   and   all
26        documents  or  other records prepared by the Experimental
27        Organ  Transplantation  Procedures  Board  or  its  staff
28        relating to applications it has received.
29             (bb)  Insurance or  self  insurance  (including  any
30        intergovernmental  risk  management  association  or self
31        insurance  pool)  claims,   loss   or   risk   management
32        information, records, data, advice or communications.
33             (cc)  Information and records held by the Department
34        of  Public  Health  and  its  authorized  representatives
 
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 1        relating   to   known  or  suspected  cases  of  sexually
 2        transmissible disease or any information  the  disclosure
 3        of  which  is  restricted  under  the  Illinois  Sexually
 4        Transmissible Disease Control Act.
 5             (dd)  Information   the   disclosure   of  which  is
 6        exempted under Section 30 of the Radon Industry Licensing
 7        Act.
 8             (ee)  Firm performance evaluations under Section  55
 9        of  the  Architectural,  Engineering,  and Land Surveying
10        Qualifications Based Selection Act.
11             (ff)  Security portions  of  system  safety  program
12        plans,  investigation reports, surveys, schedules, lists,
13        data, or information compiled, collected, or prepared  by
14        or   for  the  Regional  Transportation  Authority  under
15        Section 2.11 of the Regional Transportation Authority Act
16        or the State  of  Missouri  under  the  Bi-State  Transit
17        Safety Act.
18             (gg)  Information   the   disclosure   of  which  is
19        restricted and exempted under Section 50 of the  Illinois
20        Prepaid Tuition Act.
21             (hh)  Information   the   disclosure   of  which  is
22        exempted under Section 80 of the State Gift Ban Act.
23             (ii)  Beginning July 1, 1999, information that would
24        disclose or might lead to the  disclosure  of  secret  or
25        confidential information, codes, algorithms, programs, or
26        private  keys intended to be used to create electronic or
27        digital signatures under the Electronic Commerce Security
28        Act.
29             (jj)  Information contained  in  a  local  emergency
30        energy  plan  submitted  to  a municipality in accordance
31        with a local emergency  energy  plan  ordinance  that  is
32        adopted under Section 11-21.5-5 of the Illinois Municipal
33        Code.
34             (kk)   (jj)  Information  and  data  concerning  the
 
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 1        distribution of surcharge moneys collected  and  remitted
 2        by   wireless   carriers  under  the  Wireless  Emergency
 3        Telephone Safety Act.
 4        (2)  This  Section  does  not  authorize  withholding  of
 5    information or limit  the  availability  of  records  to  the
 6    public,  except  as  stated  in  this  Section  or  otherwise
 7    provided in this Act.
 8    (Source:  P.A.  90-262,  eff.  7-30-97; 90-273, eff. 7-30-97;
 9    90-546, eff. 12-1-97;  90-655,  eff.  7-30-98;  90-737,  eff.
10    1-1-99;  90-759,  eff.  7-1-99; 91-137, eff. 7-16-99; 91-357,
11    eff. 7-29-99; 91-660, eff. 12-22-99; revised 1-17-00.)

12        Section 8.  The State Records Act is amended by  changing
13    Section 4a as follows:

14        (5 ILCS 160/4a)
15        Sec. 4a. Arrest reports.
16        (a)  When   an  individual  is  arrested,  the  following
17    information must be made available  to  the  news  media  for
18    inspection and copying:
19             (1)  Information   that  identifies  the  individual
20        person, including the name, age, address, and photograph,
21        when and if available.
22             (2)  Information detailing any charges  relating  to
23        the arrest.
24             (3)  The time and location of the arrest.
25             (4)  The  name of the investigating or arresting law
26        enforcement agency.
27             (5)  If the individual is incarcerated,  the  amount
28        of any bail or bond.
29             (6)  If the individual is incarcerated, the time and
30        date  that  the  individual  was received, discharged, or
31        transferred from the arresting agency's custody.
32        (b)  The information required by  this  Section  must  be
 
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 1    made  available  to the news media for inspection and copying
 2    as soon as practicable, but in no event shall the time period
 3    exceed 72 hours from the arrest.  The  information  described
 4    in  paragraphs  (3),  (4),  (5),  and  (6)  3, 4, 5, and 6 of
 5    subsection (a), however, may be withheld if it is  determined
 6    that disclosure would:
 7             (1)  interfere   with   pending   or   actually  and
 8        reasonably  contemplated  law   enforcement   proceedings
 9        conducted by any law enforcement or correctional agency;
10             (2)  endanger  the  life  or  physical safety of law
11        enforcement  or  correctional  personnel  or  any   other
12        person; or
13             (3)  compromise  the  security  of  any correctional
14        facility.
15        (c)  For the purposes of this  Section,  the  term  "news
16    media"  means  personnel  of  a newspaper or other periodical
17    issued at regular intervals, a news service, a radio station,
18    a television station, a community antenna television service,
19    or a person or corporation engaged in making  news  reels  or
20    other motion picture news for public showing.
21        (d)  Each  law  enforcement  or  correctional  agency may
22    charge fees for arrest records, but in no  instance  may  the
23    fee  exceed the actual cost of copying and reproduction.  The
24    fees may not include the cost of the labor used to  reproduce
25    the arrest record.
26        (e)  The  provisions of this Section do not supersede the
27    confidentiality provisions for arrest records of the Juvenile
28    Court Act of 1987.
29    (Source: P.A. 91-309, eff. 7-29-99; revised 11-3-99.)

30        Section 9.  The State Employees Group  Insurance  Act  of
31    1971  is  amended  by  changing  Sections  3  and  10  and by
32    changing, setting forth, and renumbering multiple versions of
33    Section 6.12 as follows:
 
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 1        (5 ILCS 375/3) (from Ch. 127, par. 523)
 2        Sec.  3.  Definitions.   Unless  the  context   otherwise
 3    requires, the following words and phrases as used in this Act
 4    shall have the following meanings.  The Department may define
 5    these  and other words and phrases separately for the purpose
 6    of implementing specific programs  providing  benefits  under
 7    this Act.
 8        (a)  "Administrative   service  organization"  means  any
 9    person, firm or corporation experienced in  the  handling  of
10    claims  which  is  fully  qualified,  financially  sound  and
11    capable  of meeting the service requirements of a contract of
12    administration executed with the Department.
13        (b)  "Annuitant" means (1) an employee  who  retires,  or
14    has  retired,  on  or  after  January 1, 1966 on an immediate
15    annuity under the provisions of Articles 2, 14, 15 (including
16    an employee who has retired  under  the  optional  retirement
17    program  established under Section 15-158.2), paragraphs (2),
18    (3), or (5) of Section 16-106, or Article 18 of the  Illinois
19    Pension   Code;  (2)  any  person  who  was  receiving  group
20    insurance coverage under this Act as of  March  31,  1978  by
21    reason of his status as an annuitant, even though the annuity
22    in  relation  to  which  such  coverage  was  provided  is  a
23    proportional annuity based on less than the minimum period of
24    service  required  for  a  retirement  annuity  in the system
25    involved; (3) any person not otherwise covered  by  this  Act
26    who  has retired as a participating member under Article 2 of
27    the  Illinois  Pension  Code  but  is  ineligible   for   the
28    retirement  annuity  under  Section  2-119  of  the  Illinois
29    Pension Code; (4) the spouse of any person who is receiving a
30    retirement  annuity  under Article 18 of the Illinois Pension
31    Code and who  is  covered  under  a  group  health  insurance
32    program  sponsored  by a governmental employer other than the
33    State of Illinois and who has irrevocably  elected  to  waive
34    his  or  her  coverage  under this Act and to have his or her
 
SB1591 Engrossed            -15-               LRB9111045EGfg
 1    spouse considered as the "annuitant" under this Act  and  not
 2    as  a  "dependent";  or  (5)  an employee who retires, or has
 3    retired, from a qualified position, as  determined  according
 4    to rules promulgated by the Director, under a qualified local
 5    government  or  a  qualified  rehabilitation  facility  or  a
 6    qualified   domestic   violence   shelter  or  service.  (For
 7    definition of "retired employee", see (p) post).
 8        (b-5)  "New SERS annuitant" means a  person  who,  on  or
 9    after  January  1,  1998, becomes an annuitant, as defined in
10    subsection  (b),  by  virtue  of  beginning  to   receive   a
11    retirement  annuity  under Article 14 of the Illinois Pension
12    Code, and is eligible to participate in the basic program  of
13    group health benefits provided for annuitants under this Act.
14        (b-6)  "New  SURS annuitant" means a person who (1) on or
15    after January 1, 1998, becomes an annuitant,  as  defined  in
16    subsection   (b),   by  virtue  of  beginning  to  receive  a
17    retirement annuity under Article 15 of the  Illinois  Pension
18    Code,  (2) has not made the election authorized under Section
19    15-135.1 of the Illinois Pension Code, and (3) is eligible to
20    participate in the basic program  of  group  health  benefits
21    provided for annuitants under this Act.
22        (b-7)  "New  TRS  State annuitant" means a person who, on
23    or after July 1, 1998, becomes an annuitant,  as  defined  in
24    subsection   (b),   by  virtue  of  beginning  to  receive  a
25    retirement annuity under Article 16 of the  Illinois  Pension
26    Code  based  on  service as a teacher as defined in paragraph
27    (2), (3), or (5) of Section  16-106  of  that  Code,  and  is
28    eligible  to participate in the basic program of group health
29    benefits provided for annuitants under this Act.
30        (c)  "Carrier"  means  (1)  an   insurance   company,   a
31    corporation   organized  under  the  Limited  Health  Service
32    Organization Act or the Voluntary Health Services Plan Act, a
33    partnership, or other nongovernmental organization, which  is
34    authorized  to  do  group  life  or  group  health  insurance
 
SB1591 Engrossed            -16-               LRB9111045EGfg
 1    business  in  Illinois,  or  (2)  the  State of Illinois as a
 2    self-insurer.
 3        (d)  "Compensation" means salary or wages  payable  on  a
 4    regular  payroll  by  the State Treasurer on a warrant of the
 5    State Comptroller out of any State, trust or federal fund, or
 6    by the Governor of the State through a disbursing officer  of
 7    the  State  out of a trust or out of federal funds, or by any
 8    Department out of State, trust, federal or other  funds  held
 9    by  the  State Treasurer or the Department, to any person for
10    personal  services  currently  performed,  and  ordinary   or
11    accidental  disability  benefits  under  Articles  2,  14, 15
12    (including ordinary or accidental disability  benefits  under
13    the  optional  retirement  program  established under Section
14    15-158.2), paragraphs (2), (3), or (5) of Section 16-106,  or
15    Article  18  of  the  Illinois  Pension  Code, for disability
16    incurred after January 1, 1966, or benefits payable under the
17    Workers'  Compensation  or  Occupational  Diseases   Act   or
18    benefits  payable  under  a  sick  pay  plan  established  in
19    accordance   with  Section  36  of  the  State  Finance  Act.
20    "Compensation" also means salary or wages paid to an employee
21    of any qualified local government or qualified rehabilitation
22    facility or a qualified domestic violence shelter or service.
23        (e)  "Commission"  means  the   State   Employees   Group
24    Insurance   Advisory   Commission  authorized  by  this  Act.
25    Commencing July 1, 1984, "Commission" as  used  in  this  Act
26    means   the   Illinois  Economic  and  Fiscal  Commission  as
27    established by the Legislative Commission Reorganization  Act
28    of 1984.
29        (f)  "Contributory",  when  referred  to  as contributory
30    coverage, shall mean optional coverages or  benefits  elected
31    by  the  member  toward  the  cost of which such member makes
32    contribution, or which are funded in whole or in part through
33    the acceptance of a reduction in earnings or the foregoing of
34    an increase in earnings by an employee, as distinguished from
 
SB1591 Engrossed            -17-               LRB9111045EGfg
 1    noncontributory coverage or benefits which are paid  entirely
 2    by  the  State  of Illinois without reduction of the member's
 3    salary.
 4        (g)  "Department"  means  any  department,   institution,
 5    board,  commission, officer, court or any agency of the State
 6    government  receiving  appropriations  and  having  power  to
 7    certify payrolls to the Comptroller authorizing  payments  of
 8    salary  and  wages against such appropriations as are made by
 9    the General Assembly from any State fund,  or  against  trust
10    funds  held  by  the  State  Treasurer and includes boards of
11    trustees of the retirement systems created by Articles 2, 14,
12    15, 16 and 18 of the  Illinois  Pension  Code.   "Department"
13    also  includes  the  Illinois  Comprehensive Health Insurance
14    Board, the Board of Examiners established under the  Illinois
15    Public Accounting Act, and the Illinois Rural Bond Bank.
16        (h)  "Dependent", when the term is used in the context of
17    the  health  and  life  plan, means a member's spouse and any
18    unmarried child (1) from birth to age 19 including an adopted
19    child, a child who lives with the member from the time of the
20    filing of a petition for adoption until entry of an order  of
21    adoption,  a stepchild or recognized child who lives with the
22    member in a parent-child relationship, or a child  who  lives
23    with  the member if such member is a court appointed guardian
24    of the child, or (2) age 19 to 23  enrolled  as  a  full-time
25    student  in any accredited school, financially dependent upon
26    the member, and eligible to be claimed  as  a  dependent  for
27    income tax purposes, or (3) age 19 or over who is mentally or
28    physically  handicapped.  For  the health plan only, the term
29    "dependent" also includes any person enrolled  prior  to  the
30    effective  date  of  this  Section  who is dependent upon the
31    member to the extent that the member may claim such person as
32    a dependent for income tax deduction purposes; no other  such
33    person may be enrolled.
34        (i)  "Director"   means  the  Director  of  the  Illinois
 
SB1591 Engrossed            -18-               LRB9111045EGfg
 1    Department of Central Management Services.
 2        (j)  "Eligibility period" means  the  period  of  time  a
 3    member  has  to  elect  enrollment  in  programs or to select
 4    benefits without regard to age, sex or health.
 5        (k)  "Employee"  means  and  includes  each  officer   or
 6    employee  in the service of a department who (1) receives his
 7    compensation for service rendered  to  the  department  on  a
 8    warrant   issued   pursuant  to  a  payroll  certified  by  a
 9    department or on a warrant or check issued  and  drawn  by  a
10    department  upon  a  trust,  federal  or  other  fund or on a
11    warrant issued pursuant to a payroll certified by an  elected
12    or  duly  appointed  officer  of  the  State  or who receives
13    payment of the performance of personal services on a  warrant
14    issued  pursuant  to  a payroll certified by a Department and
15    drawn by the Comptroller upon  the  State  Treasurer  against
16    appropriations  made by the General Assembly from any fund or
17    against trust funds held by the State Treasurer, and  (2)  is
18    employed  full-time  or  part-time  in  a  position  normally
19    requiring actual performance of duty during not less than 1/2
20    of  a  normal  work period, as established by the Director in
21    cooperation with each department, except that persons elected
22    by popular vote  will  be  considered  employees  during  the
23    entire  term  for  which they are elected regardless of hours
24    devoted to the service of the  State,  and  (3)  except  that
25    "employee" does not include any person who is not eligible by
26    reason  of  such person's employment to participate in one of
27    the State retirement systems under Articles 2, 14, 15 (either
28    the regular Article 15  system  or  the  optional  retirement
29    program  established  under Section 15-158.2) or 18, or under
30    paragraph (2), (3), or (5) of Section 16-106, of the Illinois
31    Pension Code, but such term  does  include  persons  who  are
32    employed  during  the 6 month qualifying period under Article
33    14 of the Illinois Pension Code.  Such term also includes any
34    person who (1) after January 1, 1966, is  receiving  ordinary
 
SB1591 Engrossed            -19-               LRB9111045EGfg
 1    or  accidental  disability  benefits under Articles 2, 14, 15
 2    (including ordinary or accidental disability  benefits  under
 3    the  optional  retirement  program  established under Section
 4    15-158.2), paragraphs (2), (3), or (5) of Section 16-106,  or
 5    Article  18  of  the  Illinois  Pension  Code, for disability
 6    incurred after January 1, 1966, (2) receives total  permanent
 7    or total temporary disability under the Workers' Compensation
 8    Act  or  Occupational  Disease  Act  as  a result of injuries
 9    sustained or illness contracted in the course  of  employment
10    with  the  State of Illinois, or (3) is not otherwise covered
11    under this Act and has  retired  as  a  participating  member
12    under   Article  2  of  the  Illinois  Pension  Code  but  is
13    ineligible for the retirement annuity under Section 2-119  of
14    the  Illinois  Pension Code.  However, a person who satisfies
15    the criteria of the foregoing definition of "employee" except
16    that such person is made ineligible  to  participate  in  the
17    State   Universities  Retirement  System  by  clause  (4)  of
18    subsection (a) of Section 15-107 of the Illinois Pension Code
19    is  also  an  "employee"  for  the  purposes  of  this   Act.
20    "Employee" also includes any person receiving or eligible for
21    benefits under a sick pay plan established in accordance with
22    Section 36 of the State Finance Act. "Employee" also includes
23    each  officer or employee in the service of a qualified local
24    government,  including  persons  appointed  as  trustees   of
25    sanitary districts regardless of hours devoted to the service
26    of the sanitary district, and each employee in the service of
27    a   qualified  rehabilitation  facility  and  each  full-time
28    employee in the service  of  a  qualified  domestic  violence
29    shelter   or   service,  as  determined  according  to  rules
30    promulgated by the Director.
31        (l)  "Member"  means  an  employee,  annuitant,   retired
32    employee or survivor.
33        (m)  "Optional   coverages   or   benefits"  means  those
34    coverages or benefits available to the member on his  or  her
 
SB1591 Engrossed            -20-               LRB9111045EGfg
 1    voluntary election, and at his or her own expense.
 2        (n)  "Program"  means  the  group  life insurance, health
 3    benefits and other employee benefits designed and  contracted
 4    for by the Director under this Act.
 5        (o)  "Health   plan"  means  a  health  benefits  program
 6    offered by the State of Illinois for persons eligible for the
 7    plan.
 8        (p)  "Retired employee" means any person who would be  an
 9    annuitant  as  that  term  is defined herein but for the fact
10    that such person retired prior to January 1, 1966.  Such term
11    also includes any person formerly employed by the  University
12    of Illinois in the Cooperative Extension Service who would be
13    an  annuitant  but  for  the  fact  that such person was made
14    ineligible  to  participate   in   the   State   Universities
15    Retirement  System by clause (4) of subsection (a) of Section
16    15-107 of the Illinois Pension Code.
17        (q)  "Survivor" means a person receiving an annuity as  a
18    survivor  of an employee or of an annuitant.  "Survivor" also
19    includes:  (1)  the  surviving  dependent  of  a  person  who
20    satisfies the  definition  of  "employee"  except  that  such
21    person  is  made  ineligible  to  participate  in  the  State
22    Universities  Retirement  System  by clause (4) of subsection
23    (a) of Section 15-107 of the Illinois Pension Code;  and  (2)
24    the  surviving  dependent  of any person formerly employed by
25    the University  of  Illinois  in  the  Cooperative  Extension
26    Service  who  would  be an annuitant except for the fact that
27    such person was made ineligible to participate in  the  State
28    Universities  Retirement  System  by clause (4) of subsection
29    (a) of Section 15-107 of the Illinois Pension Code.
30        (q-5)  "New SERS survivor" means a survivor,  as  defined
31    in  subsection (q), whose annuity is paid under Article 14 of
32    the Illinois Pension Code and is based on the death of (i) an
33    employee whose death occurs on or after January 1,  1998,  or
34    (ii) a new SERS annuitant as defined in subsection (b-5).
 
SB1591 Engrossed            -21-               LRB9111045EGfg
 1        (q-6)  "New  SURS  survivor" means a survivor, as defined
 2    in subsection (q), whose annuity is paid under Article 15  of
 3    the Illinois Pension Code and is based on the death of (i) an
 4    employee  whose  death occurs on or after January 1, 1998, or
 5    (ii) a new SURS annuitant as defined in subsection (b-6).
 6        (q-7)  "New TRS State  survivor"  means  a  survivor,  as
 7    defined  in  subsection  (q),  whose  annuity  is  paid under
 8    Article 16 of the Illinois Pension Code and is based  on  the
 9    death  of  (i)  an  employee  who  is a teacher as defined in
10    paragraph (2), (3), or (5) of Section 16-106 of that Code and
11    whose death occurs on or after July 1, 1998, or  (ii)  a  new
12    TRS State annuitant as defined in subsection (b-7).
13        (r)  "Medical   services"  means  the  services  provided
14    within the scope of their licenses by  practitioners  in  all
15    categories licensed under the Medical Practice Act of 1987.
16        (s)  "Unit   of   local  government"  means  any  county,
17    municipality, township, school district, special district  or
18    other  unit, designated as a unit of local government by law,
19    which exercises limited  governmental  powers  or  powers  in
20    respect  to limited governmental subjects, any not-for-profit
21    association  with  a  membership  that   primarily   includes
22    townships  and  township  officials,  that  has  duties  that
23    include  provision  of  research  service,  dissemination  of
24    information,  and  other  acts  for  the purpose of improving
25    township government, and that is funded wholly or  partly  in
26    accordance  with  Section  85-15  of  the  Township Code; any
27    not-for-profit corporation or association, with a  membership
28    consisting primarily of municipalities, that operates its own
29    utility    system,    and    provides   research,   training,
30    dissemination  of  information,  or  other  acts  to  promote
31    cooperation between and  among  municipalities  that  provide
32    utility  services  and  for  the advancement of the goals and
33    purposes of its membership; the Southern Illinois  Collegiate
34    Common  Market,  which  is  a  consortium of higher education
 
SB1591 Engrossed            -22-               LRB9111045EGfg
 1    institutions  in  Southern   Illinois;   and   the   Illinois
 2    Association  of Park Districts.  "Qualified local government"
 3    means a unit of local government approved by the Director and
 4    participating in a program created under  subsection  (i)  of
 5    Section 10 of this Act.
 6        (t)  "Qualified   rehabilitation   facility"   means  any
 7    not-for-profit  organization  that  is  accredited   by   the
 8    Commission  on  Accreditation of Rehabilitation Facilities or
 9    certified by the Department of Human Services  (as  successor
10    to   the   Department  of  Mental  Health  and  Developmental
11    Disabilities)   to   provide   services   to   persons   with
12    disabilities and which  receives  funds  from  the  State  of
13    Illinois  for  providing  those  services,  approved  by  the
14    Director   and  participating  in  a  program  created  under
15    subsection (j) of Section 10 of this Act.
16        (u)  "Qualified domestic  violence  shelter  or  service"
17    means  any  Illinois domestic violence shelter or service and
18    its administrative offices funded by the Department of  Human
19    Services  (as  successor to the Illinois Department of Public
20    Aid), approved by the Director and participating in a program
21    created under subsection (k) of Section 10.
22        (v)  "TRS benefit recipient" means a person who:
23             (1)  is not a "member" as defined in  this  Section;
24        and
25             (2)  is  receiving  a  monthly benefit or retirement
26        annuity under Article 16 of the  Illinois  Pension  Code;
27        and
28             (3)  either  (i)  has at least 8 years of creditable
29        service under Article 16 of the Illinois Pension Code, or
30        (ii) was enrolled in the health insurance program offered
31        under that Article on January 1, 1996, or  (iii)  is  the
32        survivor  of a benefit recipient who had at least 8 years
33        of creditable service under Article 16  of  the  Illinois
34        Pension  Code  or  was  enrolled  in the health insurance
 
SB1591 Engrossed            -23-               LRB9111045EGfg
 1        program offered under that Article on the effective  date
 2        of this amendatory Act of 1995, or (iv) is a recipient or
 3        survivor  of  a  recipient  of a disability benefit under
 4        Article 16 of the Illinois Pension Code.
 5        (w)  "TRS dependent beneficiary" means a person who:
 6             (1)  is not a "member" or "dependent" as defined  in
 7        this Section; and
 8             (2)  is  a  TRS benefit recipient's: (A) spouse, (B)
 9        dependent parent who is receiving at least half of his or
10        her support  from  the  TRS  benefit  recipient,  or  (C)
11        unmarried  natural  or adopted child who is (i) under age
12        19, or  (ii)  enrolled  as  a  full-time  student  in  an
13        accredited  school,  financially  dependent  upon the TRS
14        benefit recipient, eligible to be claimed as a  dependent
15        for  income  tax  purposes, and either is under age 24 or
16        was, on January 1, 1996,  participating  as  a  dependent
17        beneficiary in the health insurance program offered under
18        Article  16 of the Illinois Pension Code, or (iii) age 19
19        or over who is mentally or physically handicapped.
20        (x)  "Military leave with pay  and  benefits"  refers  to
21    individuals  in basic training for reserves, special/advanced
22    training, annual training, emergency call up,  or  activation
23    by  the  President of the United States with approved pay and
24    benefits.
25        (y)  "Military leave without pay and benefits" refers  to
26    individuals who enlist for active duty in a regular component
27    of  the  U.S.  Armed  Forces  or  other duty not specified or
28    authorized under military leave with pay and benefits.
29        (z)  "Community college benefit recipient" means a person
30    who:
31             (1)  is not a "member" as defined in  this  Section;
32        and
33             (2)  is  receiving  a  monthly survivor's annuity or
34        retirement annuity  under  Article  15  of  the  Illinois
 
SB1591 Engrossed            -24-               LRB9111045EGfg
 1        Pension Code; and
 2             (3)  either  (i)  was  a  full-time  employee  of  a
 3        community college district or an association of community
 4        college boards created under the Public Community College
 5        Act  (other  than  an  employee whose last employer under
 6        Article 15 of the Illinois Pension Code was  a  community
 7        college  district  subject  to  Article VII of the Public
 8        Community College Act) and was eligible to participate in
 9        a group health benefit plan as  an  employee  during  the
10        time  of  employment  with  a  community college district
11        (other than  a  community  college  district  subject  to
12        Article  VII  of  the Public Community College Act) or an
13        association of community college boards, or (ii)  is  the
14        survivor of a person described in item (i).
15        (aa)  "Community  college  dependent beneficiary" means a
16    person who:
17             (1)  is not a "member" or "dependent" as defined  in
18        this Section; and
19             (2)  is a community college benefit recipient's: (A)
20        spouse,  (B)  dependent  parent who is receiving at least
21        half of his or her support  from  the  community  college
22        benefit  recipient,  or  (C) unmarried natural or adopted
23        child who is (i) under age 19,  or  (ii)  enrolled  as  a
24        full-time  student  in  an accredited school, financially
25        dependent upon the community college  benefit  recipient,
26        eligible  to  be  claimed  as  a dependent for income tax
27        purposes and under age 23, or (iii) age 19  or  over  and
28        mentally or physically handicapped.
29    (Source: P.A. 90-14, eff. 7-1-97; 90-65, eff. 7-7-97; 90-448,
30    eff.  8-16-97;  90-497,  eff.  8-18-97; 90-511, eff. 8-22-97;
31    90-582, eff. 5-27-98;  90-655,  eff.  7-30-98;  91-390,  eff.
32    7-30-99;  91-395, eff. 7-30-99; 91-617, eff, 8-19-99; revised
33    10-19-99.)
 
SB1591 Engrossed            -25-               LRB9111045EGfg
 1        (5 ILCS 375/6.12)
 2        Sec. 6.12.  Payment for services.  The program of  health
 3    benefits is subject to the provisions of Section 356z 356y of
 4    the Illinois Insurance Code.
 5    (Source: P.A. 91-605, eff. 12-14-99; revised 10-18-99.)

 6        (5 ILCS 375/6.13)
 7        Sec.  6.13. 6.12.  Managed Care Reform and Patient Rights
 8    Act.  The program  of  health  benefits  is  subject  to  the
 9    provisions of the Managed Care Reform and Patient Rights Act,
10    except  the fee for service program shall only be required to
11    comply with Section  85  and  the  definition  of  "emergency
12    medical  condition"  in Section 10 of the Managed Care Reform
13    and Patient Rights Act.
14    (Source: P.A. 91-617, eff. 8-19-99; revised 10-18-99.)

15        (5 ILCS 375/10) (from Ch. 127, par. 530)
16        Sec. 10. Payments by State; premiums.
17        (a)  The   State   shall   pay   the   cost   of    basic
18    non-contributory  group life insurance and, subject to member
19    paid contributions set by the Department or required by  this
20    Section,  the  basic program of group health benefits on each
21    eligible member, except a member, not  otherwise  covered  by
22    this  Act,  who  has  retired as a participating member under
23    Article 2 of the Illinois Pension Code but is ineligible  for
24    the  retirement  annuity  under Section 2-119 of the Illinois
25    Pension Code, and part of each eligible member's and  retired
26    member's  premiums for health insurance coverage for enrolled
27    dependents as provided by Section 9.  The State shall pay the
28    cost of the basic program of group health benefits only after
29    benefits are reduced by the amount  of  benefits  covered  by
30    Medicare  for all members and dependents who are eligible for
31    benefits under Social Security  or  the  Railroad  Retirement
32    system  or  who  had  sufficient  Medicare-covered government
 
SB1591 Engrossed            -26-               LRB9111045EGfg
 1    employment, except that  such  reduction  in  benefits  shall
 2    apply  only  to  those  members  and dependents who (1) first
 3    become eligible for such Medicare coverage on or  after  July
 4    1,  1992;  or (2) are Medicare-eligible members or dependents
 5    of a local government unit which began participation  in  the
 6    program on or after July 1, 1992; or (3) remain eligible for,
 7    but  no  longer receive Medicare coverage which they had been
 8    receiving on or  after  July  1,  1992.  The  Department  may
 9    determine  the aggregate level of the State's contribution on
10    the basis of actual cost of  medical  services  adjusted  for
11    age,  sex  or geographic or other demographic characteristics
12    which affect the costs of such programs.
13        The cost of participation in the basic program  of  group
14    health  benefits for the dependent or survivor of a living or
15    deceased retired employee who was formerly  employed  by  the
16    University  of  Illinois in the Cooperative Extension Service
17    and would be an annuitant but for the fact that he or she was
18    made ineligible to  participate  in  the  State  Universities
19    Retirement  System by clause (4) of subsection (a) of Section
20    15-107 of the Illinois Pension Code shall not be greater than
21    the cost of participation that would otherwise apply to  that
22    dependent  or  survivor  if  he  or she were the dependent or
23    survivor  of  an  annuitant  under  the  State   Universities
24    Retirement System.
25        (a-1)  Beginning  January  1,  1998,  for each person who
26    becomes a new SERS annuitant and participates  in  the  basic
27    program  of group health benefits, the State shall contribute
28    toward the cost of the annuitant's coverage under  the  basic
29    program  of  group  health  benefits an amount equal to 5% of
30    that cost for each full year of creditable service upon which
31    the annuitant's retirement annuity is based, up to a  maximum
32    of  100% for an annuitant with 20 or more years of creditable
33    service.  The remainder of the cost of a new SERS annuitant's
34    coverage under the basic program  of  group  health  benefits
 
SB1591 Engrossed            -27-               LRB9111045EGfg
 1    shall be the responsibility of the annuitant.
 2        (a-2)  Beginning  January  1,  1998,  for each person who
 3    becomes a new SERS survivor and  participates  in  the  basic
 4    program  of group health benefits, the State shall contribute
 5    toward the cost of the survivor's coverage  under  the  basic
 6    program  of  group  health  benefits an amount equal to 5% of
 7    that cost for each full year of the  deceased  employee's  or
 8    deceased   annuitant's   creditable   service  in  the  State
 9    Employees' Retirement System  of  Illinois  on  the  date  of
10    death,  up to a maximum of 100% for a survivor of an employee
11    or annuitant with 20 or more  years  of  creditable  service.
12    The remainder of the cost of the new SERS survivor's coverage
13    under the basic program of group health benefits shall be the
14    responsibility of the survivor.
15        (a-3)  Beginning  January  1,  1998,  for each person who
16    becomes a new SURS annuitant and participates  in  the  basic
17    program  of group health benefits, the State shall contribute
18    toward the cost of the annuitant's coverage under  the  basic
19    program  of  group  health  benefits an amount equal to 5% of
20    that cost for each full year of creditable service upon which
21    the annuitant's retirement annuity is based, up to a  maximum
22    of  100% for an annuitant with 20 or more years of creditable
23    service.  The remainder of the cost of a new SURS annuitant's
24    coverage under the basic program  of  group  health  benefits
25    shall be the responsibility of the annuitant.
26        (a-4)  (Blank).
27        (a-5)  Beginning  January  1,  1998,  for each person who
28    becomes a new SURS survivor and  participates  in  the  basic
29    program  of group health benefits, the State shall contribute
30    toward the cost of the survivor's coverage  under  the  basic
31    program  of  group  health  benefits an amount equal to 5% of
32    that cost for each full year of the  deceased  employee's  or
33    deceased   annuitant's   creditable   service  in  the  State
34    Universities Retirement System on the date of death, up to  a
 
SB1591 Engrossed            -28-               LRB9111045EGfg
 1    maximum  of  100%  for a survivor of an employee or annuitant
 2    with 20 or more years of creditable service.   The  remainder
 3    of  the  cost  of  the new SURS survivor's coverage under the
 4    basic  program  of  group  health  benefits  shall   be   the
 5    responsibility of the survivor.
 6        (a-6)  Beginning  July  1,  1998,  for  each  person  who
 7    becomes  a  new  TRS  State annuitant and participates in the
 8    basic program of  group  health  benefits,  the  State  shall
 9    contribute  toward the cost of the annuitant's coverage under
10    the basic program of group health benefits an amount equal to
11    5% of that cost for each full year of creditable service as a
12    teacher as defined in paragraph (2), (3), or (5)  of  Section
13    16-106   of   the   Illinois  Pension  Code  upon  which  the
14    annuitant's retirement annuity is based, up to a  maximum  of
15    100%;  except  that the State contribution shall be 12.5% per
16    year (rather than  5%)  for  each  full  year  of  creditable
17    service  as  a  regional superintendent or assistant regional
18    superintendent of schools.  The remainder of the  cost  of  a
19    new TRS State annuitant's coverage under the basic program of
20    group  health  benefits  shall  be  the responsibility of the
21    annuitant.
22        (a-7)  Beginning  July  1,  1998,  for  each  person  who
23    becomes a new TRS State  survivor  and  participates  in  the
24    basic  program  of  group  health  benefits,  the State shall
25    contribute toward the cost of the survivor's  coverage  under
26    the basic program of group health benefits an amount equal to
27    5% of that cost for each full year of the deceased employee's
28    or  deceased  annuitant's  creditable service as a teacher as
29    defined in paragraph (2), (3), or (5) of  Section  16-106  of
30    the  Illinois  Pension  Code  on  the  date of death, up to a
31    maximum of 100%; except that the State contribution shall  be
32    12.5%  per  year  (rather  than 5%) for each full year of the
33    deceased  employee's  or  deceased   annuitant's   creditable
34    service  as  a  regional superintendent or assistant regional
 
SB1591 Engrossed            -29-               LRB9111045EGfg
 1    superintendent of schools. The remainder of the cost  of  the
 2    new  TRS State survivor's coverage under the basic program of
 3    group health benefits shall  be  the  responsibility  of  the
 4    survivor.
 5        (a-8)  A  new SERS annuitant, new SERS survivor, new SURS
 6    annuitant, new SURS survivor, new TRS State annuitant, or new
 7    TRS State survivor may waive or  terminate  coverage  in  the
 8    program  of  group  health  benefits.   Any such annuitant or
 9    survivor who has waived or terminated coverage may enroll  or
10    re-enroll in the program of group health benefits only during
11    the  annual  benefit  choice  period,  as  determined  by the
12    Director; except that in the event of termination of coverage
13    due to nonpayment of premiums, the annuitant or survivor  may
14    not re-enroll in the program.
15        (a-9)  No  later  than  May  1 of each calendar year, the
16    Director of Central  Management  Services  shall  certify  in
17    writing  to  the  Executive Secretary of the State Employees'
18    Retirement System of Illinois the  amounts  of  the  Medicare
19    supplement health care premiums and the amounts of the health
20    care  premiums  for  all  other retirees who are not Medicare
21    eligible.
22        A separate calculation of the  premiums  based  upon  the
23    actual cost of each health care plan shall be so certified.
24        The Director of Central Management Services shall provide
25    to the Executive Secretary of the State Employees' Retirement
26    System  of  Illinois  such information, statistics, and other
27    data as he or she may require to review the  premium  amounts
28    certified by the Director of Central Management Services.
29        (b)  State employees who become eligible for this program
30    on  or  after January 1, 1980 in positions normally requiring
31    actual performance of duty not less than 1/2 of a normal work
32    period but not equal to that of a normal work  period,  shall
33    be  given  the  option  of  participating  in  the  available
34    program.  If  the  employee  elects coverage, the State shall
 
SB1591 Engrossed            -30-               LRB9111045EGfg
 1    contribute on behalf of such employee  to  the  cost  of  the
 2    employee's  benefit  and any applicable dependent supplement,
 3    that sum which bears the same percentage as  that  percentage
 4    of  time the employee regularly works when compared to normal
 5    work period.
 6        (c)  The basic non-contributory coverage from  the  basic
 7    program  of group health benefits shall be continued for each
 8    employee not in pay status or on active service by reason  of
 9    (1) leave of absence due to illness or injury, (2) authorized
10    educational  leave  of  absence  or  sabbatical leave, or (3)
11    military leave with pay and  benefits.  This  coverage  shall
12    continue  until  expiration of authorized leave and return to
13    active service, but not to exceed 24 months for leaves  under
14    item (1) or (2). This 24-month limitation and the requirement
15    of  returning  to  active  service shall not apply to persons
16    receiving  ordinary  or  accidental  disability  benefits  or
17    retirement benefits through the appropriate State  retirement
18    system   or  benefits  under  the  Workers'  Compensation  or
19    Occupational Disease Act.
20        (d)  The  basic  group  life  insurance  coverage   shall
21    continue,  with full State contribution, where such person is
22    (1) absent  from  active  service  by  reason  of  disability
23    arising  from  any  cause  other  than self-inflicted, (2) on
24    authorized educational leave of absence or sabbatical  leave,
25    or (3) on military leave with pay and benefits.
26        (e)  Where  the  person is in non-pay status for a period
27    in excess of 30 days or on leave of absence,  other  than  by
28    reason  of  disability,  educational  or sabbatical leave, or
29    military  leave  with  pay  and  benefits,  such  person  may
30    continue coverage only by making personal  payment  equal  to
31    the amount normally contributed by the State on such person's
32    behalf.  Such  payments  and  coverage  may be continued: (1)
33    until such time as the person returns to  a  status  eligible
34    for  coverage  at State expense, but not to exceed 24 months,
 
SB1591 Engrossed            -31-               LRB9111045EGfg
 1    (2) until such person's employment or annuitant  status  with
 2    the  State  is  terminated,  or (3) for a maximum period of 4
 3    years for members on military leave with pay and benefits and
 4    military leave without pay and  benefits  (exclusive  of  any
 5    additional service imposed pursuant to law).
 6        (f)  The  Department  shall  establish by rule the extent
 7    to which other employee benefits will continue for persons in
 8    non-pay status or who are not in active service.
 9        (g)  The State shall  not  pay  the  cost  of  the  basic
10    non-contributory  group  life  insurance,  program  of health
11    benefits and other employee  benefits  for  members  who  are
12    survivors  as defined by paragraphs (1) and (2) of subsection
13    (q) of Section 3 of this Act.   The  costs  of  benefits  for
14    these  survivors  shall  be  paid  by the survivors or by the
15    University of Illinois Cooperative Extension Service, or  any
16    combination  thereof. However, the State shall pay the amount
17    of the reduction  in  the  cost  of  participation,  if  any,
18    resulting  from  the amendment to subsection (a) made by this
19    amendatory Act of the 91st General Assembly.
20        (h)  Those   persons   occupying   positions   with   any
21    department as a result of emergency appointments pursuant  to
22    Section  8b.8  of  the  Personnel Code who are not considered
23    employees under  this  Act  shall  be  given  the  option  of
24    participating in the programs of group life insurance, health
25    benefits  and other employee benefits.  Such persons electing
26    coverage may participate only by making payment equal to  the
27    amount  normally  contributed  by  the  State  for  similarly
28    situated  employees.  Such amounts shall be determined by the
29    Director.  Such payments and coverage may be continued  until
30    such  time as the person becomes an employee pursuant to this
31    Act or such person's appointment is terminated.
32        (i)  Any unit of local government  within  the  State  of
33    Illinois  may  apply  to  the Director to have its employees,
34    annuitants,  and  their  dependents  provided  group   health
 
SB1591 Engrossed            -32-               LRB9111045EGfg
 1    coverage   under   this  Act  on  a  non-insured  basis.   To
 2    participate, a unit of local government must agree to  enroll
 3    all  of  its  employees, who may select coverage under either
 4    the State group health benefits plan or a health  maintenance
 5    organization  that  has  contracted  with  the  State  to  be
 6    available  as a health care provider for employees as defined
 7    in this Act.  A unit  of  local  government  must  remit  the
 8    entire  cost  of  providing  coverage  under  the State group
 9    health  benefits  plan  or,  for  coverage  under  a   health
10    maintenance   organization,   an  amount  determined  by  the
11    Director based on an analysis of  the  sex,  age,  geographic
12    location,  or  other  relevant  demographic variables for its
13    employees, except that the unit of local government shall not
14    be required to enroll those of its employees who are  covered
15    spouses or dependents under this plan or another group policy
16    or   plan  providing  health  benefits  as  long  as  (1)  an
17    appropriate  official  from  the  unit  of  local  government
18    attests that each employee not enrolled is a  covered  spouse
19    or dependent under this plan or another group policy or plan,
20    and  (2)  at  least 85% of the employees are enrolled and the
21    unit of local government remits the entire cost of  providing
22    coverage  to  those  employees,  except  that a participating
23    school district must  have  enrolled  at  least  85%  of  its
24    full-time  employees  who  have not waived coverage under the
25    district's group health plan by participating in a  component
26    of  the  district's  cafeteria  plan.  A participating school
27    district is not required to enroll a full-time  employee  who
28    has   waived  coverage  under  the  district's  health  plan,
29    provided that an appropriate official from the  participating
30    school  district  attests  that  the  full-time  employee has
31    waived coverage  by  participating  in  a  component  of  the
32    district's   cafeteria   plan.   For  the  purposes  of  this
33    subsection, "participating school district" includes  a  unit
34    of  local  government  whose  primary purpose is education as
 
SB1591 Engrossed            -33-               LRB9111045EGfg
 1    defined by the Department's rules.
 2        Employees of a participating unit of local government who
 3    are not enrolled due to coverage under another  group  health
 4    policy or plan may enroll in the event of a qualifying change
 5    in   status,  special  enrollment,  special  circumstance  as
 6    defined by the Director, or during the annual Benefit  Choice
 7    Period.  A  participating  unit  of local government may also
 8    elect to cover its annuitants.  Dependent coverage  shall  be
 9    offered on an optional basis, with the costs paid by the unit
10    of  local  government,  its employees, or some combination of
11    the two as determined by the unit of local  government.   The
12    unit  of  local  government  shall  be responsible for timely
13    collection and transmission of dependent premiums.
14        The Director shall annually determine  monthly  rates  of
15    payment, subject to the following constraints:
16             (1)  In  the first year of coverage, the rates shall
17        be  equal  to  the  amount  normally  charged  to   State
18        employees  for elected optional coverages or for enrolled
19        dependents coverages or other contributory coverages,  or
20        contributed by the State for basic insurance coverages on
21        behalf of its employees, adjusted for differences between
22        State  employees and employees of the local government in
23        age,  sex,  geographic   location   or   other   relevant
24        demographic  variables,  plus an amount sufficient to pay
25        for the  additional  administrative  costs  of  providing
26        coverage to employees of the unit of local government and
27        their dependents.
28             (2)  In subsequent years, a further adjustment shall
29        be  made  to  reflect  the  actual  prior  years'  claims
30        experience   of  the  employees  of  the  unit  of  local
31        government.
32        In the case of coverage  of  local  government  employees
33    under  a  health maintenance organization, the Director shall
34    annually determine  for  each  participating  unit  of  local
 
SB1591 Engrossed            -34-               LRB9111045EGfg
 1    government the maximum monthly amount the unit may contribute
 2    toward  that  coverage,  based on an analysis of (i) the age,
 3    sex, geographic  location,  and  other  relevant  demographic
 4    variables  of the unit's employees and (ii) the cost to cover
 5    those employees under the State group health  benefits  plan.
 6    The  Director  may  similarly  determine  the maximum monthly
 7    amount each unit of local government  may  contribute  toward
 8    coverage   of   its  employees'  dependents  under  a  health
 9    maintenance organization.
10        Monthly payments by the unit of local government  or  its
11    employees   for   group   health   benefits  plan  or  health
12    maintenance organization coverage shall be deposited  in  the
13    Local  Government  Health  Insurance Reserve Fund.  The Local
14    Government  Health  Insurance  Reserve  Fund   shall   be   a
15    continuing  fund not subject to fiscal year limitations.  All
16    expenditures from this fund shall be used  for  payments  for
17    health  care benefits for local government and rehabilitation
18    facility  employees,  annuitants,  and  dependents,  and   to
19    reimburse   the  Department  or  its  administrative  service
20    organization for all expenses incurred in the  administration
21    of  benefits.   No  other  State  funds may be used for these
22    purposes.
23        A local government employer's participation or desire  to
24    participate  in a program created under this subsection shall
25    not  limit  that  employer's  duty  to   bargain   with   the
26    representative  of  any  collective  bargaining  unit  of its
27    employees.
28        (j)  Any rehabilitation  facility  within  the  State  of
29    Illinois  may  apply  to  the Director to have its employees,
30    annuitants, and  their  eligible  dependents  provided  group
31    health  coverage  under  this  Act on a non-insured basis. To
32    participate, a rehabilitation facility must agree  to  enroll
33    all  of  its employees and remit the entire cost of providing
34    such  coverage   for   its   employees,   except   that   the
 
SB1591 Engrossed            -35-               LRB9111045EGfg
 1    rehabilitation facility shall not be required to enroll those
 2    of  its employees who are covered spouses or dependents under
 3    this plan or another group policy or  plan  providing  health
 4    benefits  as  long  as  (1)  an appropriate official from the
 5    rehabilitation  facility  attests  that  each  employee   not
 6    enrolled  is a covered spouse or dependent under this plan or
 7    another group policy or plan, and (2) at  least  85%  of  the
 8    employees are enrolled and the rehabilitation facility remits
 9    the  entire  cost  of  providing coverage to those employees.
10    Employees of a participating rehabilitation facility who  are
11    not  enrolled  due  to  coverage  under  another group health
12    policy or plan may enroll in the event of a qualifying change
13    in  status,  special  enrollment,  special  circumstance   as
14    defined  by the Director, or during the annual Benefit Choice
15    Period.  A participating  rehabilitation  facility  may  also
16    elect  to  cover  its annuitants. Dependent coverage shall be
17    offered on an optional basis, with  the  costs  paid  by  the
18    rehabilitation  facility,  its employees, or some combination
19    of the 2 as determined by the  rehabilitation  facility.  The
20    rehabilitation  facility  shall  be  responsible  for  timely
21    collection and transmission of dependent premiums.
22        The  Director shall annually determine quarterly rates of
23    payment, subject to the following constraints:
24             (1)  In the first year of coverage, the rates  shall
25        be   equal  to  the  amount  normally  charged  to  State
26        employees for elected optional coverages or for  enrolled
27        dependents  coverages  or other contributory coverages on
28        behalf of its employees, adjusted for differences between
29        State  employees  and  employees  of  the  rehabilitation
30        facility  in  age,  sex,  geographic  location  or  other
31        relevant demographic variables, plus an amount sufficient
32        to  pay  for  the  additional  administrative  costs   of
33        providing  coverage  to  employees  of the rehabilitation
34        facility and their dependents.
 
SB1591 Engrossed            -36-               LRB9111045EGfg
 1             (2)  In subsequent years, a further adjustment shall
 2        be  made  to  reflect  the  actual  prior  years'  claims
 3        experience  of  the  employees  of   the   rehabilitation
 4        facility.
 5        Monthly  payments  by  the rehabilitation facility or its
 6    employees for group health benefits shall be deposited in the
 7    Local Government Health Insurance Reserve Fund.
 8        (k)  Any domestic violence shelter or service within  the
 9    State  of  Illinois  may  apply  to  the Director to have its
10    employees, annuitants, and their  dependents  provided  group
11    health  coverage  under  this Act on a non-insured basis.  To
12    participate, a domestic  violence  shelter  or  service  must
13    agree  to enroll all of its employees and pay the entire cost
14    of  providing   such   coverage   for   its   employees.    A
15    participating  domestic  violence  shelter  may also elect to
16    cover its annuitants.  Dependent coverage shall be offered on
17    an optional basis, with employees, or some combination of the
18    2 as determined by the domestic violence shelter or  service.
19    The domestic violence shelter or service shall be responsible
20    for timely collection and transmission of dependent premiums.
21        The  Director  shall annually determine rates of payment,
22    subject to the following constraints:
23             (1)  In the first year of coverage, the rates  shall
24        be   equal  to  the  amount  normally  charged  to  State
25        employees for elected optional coverages or for  enrolled
26        dependents  coverages  or other contributory coverages on
27        behalf of its employees, adjusted for differences between
28        State employees and employees of  the  domestic  violence
29        shelter  or  service  in age, sex, geographic location or
30        other relevant  demographic  variables,  plus  an  amount
31        sufficient to pay for the additional administrative costs
32        of  providing  coverage  to  employees  of  the  domestic
33        violence shelter or service and their dependents.
34             (2)  In subsequent years, a further adjustment shall
 
SB1591 Engrossed            -37-               LRB9111045EGfg
 1        be  made  to  reflect  the  actual  prior  years'  claims
 2        experience  of  the  employees  of  the domestic violence
 3        shelter or service.
 4        Monthly payments by  the  domestic  violence  shelter  or
 5    service  or its employees for group health insurance shall be
 6    deposited in the Local Government  Health  Insurance  Reserve
 7    Fund.
 8        (l)  A  public  community  college  or  entity  organized
 9    pursuant to the Public Community College Act may apply to the
10    Director  initially to have only annuitants not covered prior
11    to July 1, 1992 by the district's health plan provided health
12    coverage  under  this  Act  on  a  non-insured  basis.    The
13    community   college   must   execute  a  2-year  contract  to
14    participate  in  the  Local  Government  Health   Plan.   Any
15    annuitant  may  enroll in the event of a qualifying change in
16    status, special enrollment, special circumstance  as  defined
17    by the Director, or during the annual Benefit Choice Period.
18        The  Director  shall  annually determine monthly rates of
19    payment subject to  the  following  constraints:   for  those
20    community  colleges with annuitants only enrolled, first year
21    rates shall be equal to the average cost to cover claims  for
22    a   State   member   adjusted   for   demographics,  Medicare
23    participation, and other factors; and in the second  year,  a
24    further  adjustment  of  rates  shall  be made to reflect the
25    actual  first  year's  claims  experience  of   the   covered
26    annuitants.
27        (l-5)  The    provisions   of   subsection   (l)   become
28    inoperative on July 1, 1999.
29        (m)  The Director shall adopt any rules deemed  necessary
30    for implementation of this amendatory Act of 1989 (Public Act
31    86-978).
32    (Source:  P.A.  90-65,  eff.  7-7-97;  90-582,  eff. 5-27-98;
33    90-655, eff. 7-30-98;  91-280,  eff.  7-23-99;  91-311;  eff.
34    7-29-99;  91-357, eff. 7-29-99; 91-390, eff. 7-30-99; 91-395,
 
SB1591 Engrossed            -38-               LRB9111045EGfg
 1    eff. 7-30-99; 91-617, eff. 8-19-99; revised 8-31-99.)

 2        Section 10.  The Election Code  is  amended  by  changing
 3    Section 7-10 as follows:

 4        (10 ILCS 5/7-10) (from Ch. 46, par. 7-10)
 5        Sec.  7-10.  Form of petition for nomination. The name of
 6    no candidate for nomination, or State  central  committeeman,
 7    or  township  committeeman, or precinct committeeman, or ward
 8    committeeman or candidate for delegate or alternate  delegate
 9    to national nominating conventions, shall be printed upon the
10    primary  ballot  unless  a  petition  for nomination has been
11    filed  in  his  behalf  as  provided  in  this   Article   in
12    substantially the following form:
13        We,  the  undersigned, members of and affiliated with the
14    .... party and qualified primary electors of the ....  party,
15    in  the  ....  of  ....,  in  the county of .... and State of
16    Illinois, do hereby petition that the following named  person
17    or  persons  shall  be  a candidate or candidates of the ....
18    party for the nomination for (or in case of committeemen  for
19    election  to) the office or offices hereinafter specified, to
20    be voted for at the primary election to be  held  on  (insert
21    date).
22             Name             Office                Address
23        John Jones           Governor           Belvidere, Ill.
24       Thomas Smith      Attorney General        Oakland, Ill.
25    Name..................         Address.......................
26    State of Illinois)
27                     ) ss.
28    County of........)
29        I,  ....,  do hereby certify that I am a registered voter
30    and have  been  a  registered  voter  at  all  times  I  have
31    circulated  this  petition, that I reside at No. .... street,
32    in the .... of ...., county of ...., and State  of  Illinois,
 
SB1591 Engrossed            -39-               LRB9111045EGfg
 1    and  that  the  signatures  on  this  sheet were signed in my
 2    presence, and are  genuine,  and  that  to  the  best  of  my
 3    knowledge  and belief the persons so signing were at the time
 4    of signing the petitions qualified voters of the ....  party,
 5    and that their respective residences are correctly stated, as
 6    above set forth.
 7                                        .........................
 8        Subscribed and sworn to before me on (insert date).
 9                                        .........................

10        Each  sheet  of  the petition other than the statement of
11    candidacy and candidate's statement shall be of uniform  size
12    and   shall   contain  above  the  space  for  signatures  an
13    appropriate heading giving the  information  as  to  name  of
14    candidate  or  candidates,  in  whose behalf such petition is
15    signed; the office, the political party represented and place
16    of residence; and the heading of  each  sheet  shall  be  the
17    same.
18        Such  petition  shall  be  signed  by  qualified  primary
19    electors  residing  in  the  political division for which the
20    nomination is sought in their own  proper  persons  only  and
21    opposite  the signature of each signer, his residence address
22    shall be written or printed.  The residence address  required
23    to  be  written  or  printed  opposite each qualified primary
24    elector's name shall include  the  street  address  or  rural
25    route  number  of  the signer, as the case may be, as well as
26    the signer's county, and city, village or  town,  and  state.
27    However  the  county  or  city, village or town, and state of
28    residence of the electors may  be  printed  on  the  petition
29    forms  where  all of the electors signing the petition reside
30    in the same county or  city,  village  or  town,  and  state.
31    Standard  abbreviations  may be used in writing the residence
32    address, including street number, if any.  At the  bottom  of
33    each sheet of such petition shall be added a statement signed
34    by a registered voter of the political division, who has been
 
SB1591 Engrossed            -40-               LRB9111045EGfg
 1    a  registered  voter  at  all  times he or she circulated the
 2    petition, for which the candidate is  seeking  a  nomination,
 3    stating  the  street  address  or  rural  route number of the
 4    voter, as the case may be, as well as the voter's county, and
 5    city, village or town, and state;  and  certifying  that  the
 6    signatures  on  that sheet of the petition were signed in his
 7    presence; and either (1) indicating the dates on  which  that
 8    sheet  was  circulated,  or (2) indicating the first and last
 9    dates on which the sheet was circulated,  or  (3)  certifying
10    that  none  of  the  signatures on the sheet were signed more
11    than 90 days preceding the last day for  the  filing  of  the
12    petition,  or  more  than  45 days preceding the last day for
13    filing of the petition in the case  of  political  party  and
14    independent  candidates  for  single or multi-county regional
15    superintendents  of  schools  in  the  1994  general  primary
16    election; and certifying that the signatures on the sheet are
17    genuine, and certifying that to the  best  of  his  knowledge
18    and belief the persons so signing were at the time of signing
19    the  petitions  qualified  voters  of the political party for
20    which a nomination is sought. Such statement shall  be  sworn
21    to before some officer authorized to administer oaths in this
22    State.
23        No  petition  sheet shall be circulated more than 90 days
24    preceding the last day  provided  in  Section  7-12  for  the
25    filing  of  such petition, or more than 45 days preceding the
26    last day for filing of the petition in the case of  political
27    party  and  independent candidates for single or multi-county
28    regional superintendents  of  schools  in  the  1994  general
29    primary election.
30        The  person circulating the petition, or the candidate on
31    whose behalf the  petition  is  circulated,  may  strike  any
32    signature from the petition, provided that:;
33             (1)  the person striking the signature shall initial
34        the  petition at the place where the signature is struck;
 
SB1591 Engrossed            -41-               LRB9111045EGfg
 1        and
 2             (2)  the person striking the signature shall sign  a
 3        certification  listing the page number and line number of
 4        each  signature   struck   from   the   petition.    Such
 5        certification shall be filed as a part of the petition.
 6        Such  sheets  before being filed shall be neatly fastened
 7    together in book form, by placing the sheets in  a  pile  and
 8    fastening  them together at one edge in a secure and suitable
 9    manner, and the sheets shall then be numbered  consecutively.
10    The sheets shall not be fastened by pasting them together end
11    to  end,  so  as  to  form  a  continuous strip or roll.  All
12    petition  sheets  which  are  filed  with  the  proper  local
13    election officials, election authorities or the  State  Board
14    of  Elections  shall  be  the original sheets which have been
15    signed by the voters and by the circulator thereof,  and  not
16    photocopies or duplicates of such sheets.  Each petition must
17    include  as a part thereof, a statement of candidacy for each
18    of the candidates filing, or in whose behalf the petition  is
19    filed.  This  statement  shall  set  out  the address of such
20    candidate, the office for which  he  is  a  candidate,  shall
21    state  that the candidate is a qualified primary voter of the
22    party to which the petition relates and is qualified for  the
23    office  specified  (in  the  case  of a candidate for State's
24    Attorney it shall state that the candidate is at the time  of
25    filing  such  statement  a  licensed  attorney-at-law of this
26    State), shall state that he has filed (or  will  file  before
27    the  close  of  the  petition  filing  period) a statement of
28    economic interests as required by the  Illinois  Governmental
29    Ethics Act, shall request that the candidate's name be placed
30    upon  the  official ballot, and shall be subscribed and sworn
31    to by such candidate before some officer authorized  to  take
32    acknowledgment  of  deeds  in  the  State  and  shall  be  in
33    substantially the following form:
34                       Statement of Candidacy
 
SB1591 Engrossed            -42-               LRB9111045EGfg
 1       Name      Address       Office      District      Party
 2    John Jones  102 Main St.  Governor    Statewide    Republican
 3                Belvidere,
 4                 Illinois

 5    State of Illinois)
 6                     ) ss.
 7    County of .......)
 8        I,  ....,  being  first  duly sworn, say that I reside at
 9    .... Street in the city (or village) of ...., in  the  county
10    of  ....,  State  of  Illinois;  that  I am a qualified voter
11    therein and am a qualified primary voter of the  ....  party;
12    that  I  am  a  candidate for nomination (for election in the
13    case of committeeman and delegates and  alternate  delegates)
14    to  the  office  of  ....  to  be  voted  upon at the primary
15    election to be held on  (insert  date);  that  I  am  legally
16    qualified (including being the holder of any license that may
17    be  an  eligibility  requirement  for  the  office I seek the
18    nomination for) to hold such office and that I have filed (or
19    I will file before the close of the petition filing period) a
20    statement of economic interests as required by  the  Illinois
21    Governmental  Ethics Act and I hereby request that my name be
22    printed upon the official primary ballot for  nomination  for
23    (or election to in the case of committeemen and delegates and
24    alternate delegates) such office.
25                                    Signed ......................
26        Subscribed  and sworn to (or affirmed) before me by ....,
27    who is to me personally known, on (insert date).
28                                      Signed ....................
29                        (Official Character)
30    (Seal, if officer has one.)

31        The petitions, when filed,  shall  not  be  withdrawn  or
32    added  to,  and  no  signatures  shall  be  revoked except by
33    revocation  filed  in  writing  with  the  State   Board   of
 
SB1591 Engrossed            -43-               LRB9111045EGfg
 1    Elections, election authority or local election official with
 2    whom  the  petition  is  required to be filed, and before the
 3    filing of such petition.  Whoever forges the name of a signer
 4    upon any petition required by this Article is  deemed  guilty
 5    of  a  forgery  and  on  conviction thereof shall be punished
 6    accordingly.
 7        Petitions of candidates for nomination for offices herein
 8    specified, to be filed with the same officer, may contain the
 9    names of 2 or more candidates of the same political party for
10    the same or different offices.
11        Such petitions for nominations shall be signed:
12             (a)  If for a  State  office,  or  for  delegate  or
13        alternate  delegate to be elected from the State at large
14        to a National nominating  convention  by  not  less  than
15        5,000 nor more than 10,000 primary electors of his party.
16             (b)  If  for a congressional officer or for delegate
17        or alternate delegate to be elected from a  congressional
18        district  to a national nominating convention by at least
19        .5% of the qualified primary electors of his party in his
20        congressional district, except that for the first primary
21        following a redistricting of congressional districts such
22        petitions shall be  signed  by  at  least  600  qualified
23        primary   electors   of  the  candidate's  party  in  his
24        congressional district.
25             (c)  If for a county office (including county  board
26        member  and  chairman  of  the county board where elected
27        from the county  at  large),  by  at  least  .5%  of  the
28        qualified   electors  of  his  party  cast  at  the  last
29        preceding general election in his  county.   However,  if
30        for  the  nomination  for  county  commissioner  of  Cook
31        County,  then  by  at  least .5% of the qualified primary
32        electors of his or her party in his or her county in  the
33        district  or division in which such person is a candidate
34        for nomination; and if for county  board  member  from  a
 
SB1591 Engrossed            -44-               LRB9111045EGfg
 1        county  board  district,  then  by  at  least  .5% of the
 2        qualified primary electors of his  party  in  the  county
 3        board  district.   In  the case of an election for county
 4        board member to be elected from a district, for the first
 5        primary  following  a  redistricting  of   county   board
 6        districts  or  the  initial establishment of county board
 7        districts, then by at least .5% of the qualified electors
 8        of his party in the entire county at the  last  preceding
 9        general  election,  divided by the number of county board
10        districts, but in any event not less  than  25  qualified
11        primary electors of his party in the district.
12             (d)  If  for  a  municipal  or township office by at
13        least .5% of the qualified primary electors of his  party
14        in  the  municipality or township; if for alderman, by at
15        least .5% of the voters of his party of his ward.  In the
16        case  of  an  election  for  alderman  or  trustee  of  a
17        municipality to be elected from a ward or  district,  for
18        the  first  primary  following  a  redistricting  or  the
19        initial  establishment of wards or districts, then by .5%
20        of the total number of votes cast for  the  candidate  of
21        such  political  party who received the highest number of
22        votes in the entire  municipality  at  the  last  regular
23        election  at  which an officer was regularly scheduled to
24        be elected from the entire municipality, divided  by  the
25        number  of  wards or districts, but in any event not less
26        than 25 qualified primary electors of his  party  in  the
27        ward or district.
28             (e)  If  for State central committeeman, by at least
29        100 of the primary electors of his or her party of his or
30        her congressional district.
31             (f)  If for a candidate for trustee  of  a  sanitary
32        district in which trustees are not elected from wards, by
33        at  least  .5% of the primary electors of his party, from
34        such sanitary district.
 
SB1591 Engrossed            -45-               LRB9111045EGfg
 1             (g)  If for a candidate for trustee  of  a  sanitary
 2        district in which the trustees are elected from wards, by
 3        at  least .5% of the primary electors of his party in his
 4        ward of such sanitary district, except that for the first
 5        primary following a reapportionment of the district  such
 6        petitions  shall  be  signed  by  at  least 150 qualified
 7        primary electors of the candidate's ward of such sanitary
 8        district.
 9             (h)  If The number  of  signatures  required  for  a
10        candidate  for judicial office in a district, circuit, or
11        subcircuit, by a number  of  primary  electors  at  least
12        equal  to  shall be 0.25% of the number of votes cast for
13        the judicial candidate of his or her political party  who
14        received  the highest number of votes at the last regular
15        general election at which a  judicial  officer  from  the
16        same  district,  circuit,  or  subcircuit  was  regularly
17        scheduled  to  be elected, but in no event fewer shall be
18        less than 500 signatures.
19             (i)  If for a candidate for  precinct  committeeman,
20        by  at  least  10 primary electors of his or her party of
21        his  or  her  precinct;  if  for  a  candidate  for  ward
22        committeeman, by not less than 10% nor more than 16%  (or
23        50  more  than  the minimum, whichever is greater) of the
24        primary electors of his party  of  his  ward;  if  for  a
25        candidate  for township committeeman, by not less than 5%
26        nor more than 8% (or 50 more than the minimum,  whichever
27        is  greater)  of the primary electors of his party in his
28        township or part of a township as the case may be.
29             (j)  If for a  candidate  for  State's  Attorney  or
30        Regional  Superintendent  of  Schools  to serve 2 or more
31        counties, by at least .5% of the primary electors of  his
32        party in the territory comprising such counties.
33             (k)  If  for any other office by at least .5% of the
34        total  number  of  registered  voters  of  the  political
 
SB1591 Engrossed            -46-               LRB9111045EGfg
 1        subdivision,  district  or   division   for   which   the
 2        nomination  is  made  or  a  minimum  of 25, whichever is
 3        greater.
 4        For the purposes of this Section the  number  of  primary
 5    electors  shall  be determined by taking the total vote cast,
 6    in the  applicable  district,  for  the  candidate  for  such
 7    political  party  who  received  the highest number of votes,
 8    state-wide, at the last general  election  in  the  State  at
 9    which  electors  for  President  of  the  United  States were
10    elected. For political subdivisions, the  number  of  primary
11    electors  shall  be  determined by taking the total vote cast
12    for the candidate for such political party who  received  the
13    highest  number of votes in such political subdivision at the
14    last regular election  at  which  an  officer  was  regularly
15    scheduled  to be elected from that subdivision.  For wards or
16    districts of political subdivisions, the  number  of  primary
17    electors  shall  be  determined by taking the total vote cast
18    for the candidate for such political party who  received  the
19    highest  number of votes in such ward or district at the last
20    regular election at which an officer was regularly  scheduled
21    to be elected from that ward or district.
22        A  "qualified  primary  elector"  of a party may not sign
23    petitions for or be a candidate in the primary of  more  than
24    one party.
25    (Source: P.A.  91-57,  eff.  6-30-99;  91-357,  eff. 7-29-99;
26    91-358, eff. 7-29-99; revised 8-17-99.)

27        Section 11.  The Civil Administrative Code of Illinois is
28    amended by changing the heading to Article 1, adding  Section
29    1-2  and  changing  Sections 1-5, 5-300, 5-310, 5-315, 5-320,
30    5-325, 5-330,  5-335,  5-340,  5-345,  5-350,  5-355,  5-360,
31    5-365,  5-370,  5-375,  5-385,  5-390,  5-395,  5-400, 5-405,
32    5-410, 5-415, 5-420, 5-525, and 5-550 as follows:
 
SB1591 Engrossed            -47-               LRB9111045EGfg
 1        (20 ILCS 5/Art. 1 heading)
 2            ARTICLE 1. SHORT TITLE AND GENERAL PROVISIONS

 3        (20 ILCS 5/1-2 new)
 4        Sec. 1-2. Article short title.  This Article may be cited
 5    as the General Provisions Article of the Civil Administrative
 6    Code of Illinois.

 7        (20 ILCS 5/1-5)
 8        Sec. 1-5. Articles.  The  Civil  Administrative  Code  of
 9    Illinois consists of the following Articles:
10        Article  1.  Short  title and General Provisions (20 ILCS
11    5/1-1 and following).
12        Article 5. Departments of State Government Law  (20  ILCS
13    5/5-1 and following).
14        Article 50. State Budget Law (15 ILCS 20/ 50/).
15        Article 110. Department on Aging Law (20 ILCS 110/).
16        Article  205.  Department  of  Agriculture  Law  (20 ILCS
17    205/).
18        Article 250.  State Fair Grounds Title Law (5  ILCS  620/
19    250/).
20        Article 310. Department of Human Services (Alcoholism and
21    Substance Abuse) Law (20 ILCS 310/).
22        Article  405.  Department  of Central Management Services
23    Law (20 ILCS 405/).
24        Article 510. Department of Children and  Family  Services
25    Powers Law (20 ILCS 510/).
26        Article 605. Department of Commerce and Community Affairs
27    Law (20 ILCS 605/).
28        Article    805.    Department    of   Natural   Resources
29    (Conservation) Law (20 ILCS 805/).
30        Article 1005. Department of Employment Security  Law  (20
31    ILCS 1005/).
32        Article  1405.  Department  of  Insurance  Law  (20  ILCS
 
SB1591 Engrossed            -48-               LRB9111045EGfg
 1    1405/).
 2        Article 1505. Department of Labor Law (20 ILCS 1505/).
 3        Article 1710. Department of Human Services (Mental Health
 4    and Developmental Disabilities) Law (20 ILCS 1710/).
 5        Article  1905. Department of Natural Resources (Mines and
 6    Minerals) Law (20 ILCS 1905/).
 7        Article 2005. Department of Nuclear Safety Law  (20  ILCS
 8    2005/).
 9        Article  2105.  Department of Professional Regulation Law
10    (20 ILCS 2105/).
11        Article 2205. Department  of  Public  Aid  Law  (20  ILCS
12    2205/).
13        Article  2310.  Department  of  Public  Health Powers and
14    Duties Law (20 ILCS 2310/).
15        Article 2505. Department of Revenue Law (20 ILCS 2505/).
16        Article 2605. Department of State  Police  Law  (20  ILCS
17    2605/).
18        Article  2705.  Department of Transportation Law (20 ILCS
19    2705/).
20        Article  3000.  University  of   Illinois   Exercise   of
21    Functions and Duties Law (110 ILCS 355/).
22    (Source: P.A. 91-239, eff. 1-1-00; revised 7-27-99.)

23        (20 ILCS 5/5-300) (was 20 ILCS 5/9)
24        Sec.  5-300.  Officers' qualifications and salaries.  The
25    executive and  administrative  officers,  whose  offices  are
26    created  by this Act, must have the qualifications prescribed
27    by law and shall receive annual salaries,  payable  in  equal
28    monthly installments, as designated in the Sections following
29    this Section and preceding Section 5-500 9.31.  If set by the
30    Governor,  those  annual  salaries  may not exceed 85% of the
31    Governor's annual salary.
32    (Source:  P.A.  91-25,  eff.  6-9-99;  91-239,  eff.  1-1-00;
33    revised 8-2-99.)
 
SB1591 Engrossed            -49-               LRB9111045EGfg
 1        (20 ILCS 5/5-310) (was 20 ILCS 5/9.21)
 2        Sec. 5-310. In the Department on Aging.  The Director  of
 3    Aging  shall  receive an annual salary as set by the Governor
 4    from time to time or as set by the Compensation Review Board,
 5    whichever is greater.
 6    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
 7    revised 8-1-99.)

 8        (20 ILCS 5/5-315) (was 20 ILCS 5/9.02)
 9        Sec.  5-315.  In  the  Department  of  Agriculture.   The
10    Director of Agriculture shall receive an annual salary as set
11    by  the  Governor  from  time  to  time  or  as  set  by  the
12    Compensation Review Board, whichever is greater.
13        The  Assistant  Director  of Agriculture shall receive an
14    annual salary as set by the Governor from time to time or  as
15    set by the Compensation Review Board, whichever is greater.
16    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
17    revised 8-1-99.)

18        (20 ILCS 5/5-320) (was 20 ILCS 5/9.19)
19        Sec. 5-320.  In  the  Department  of  Central  Management
20    Services.   The Director of Central Management Services shall
21    receive an annual salary as set by the Governor from time  to
22    time  or  an  amount  set  by  the Compensation Review Board,
23    whichever is greater.
24        Each Assistant Director of  Central  Management  Services
25    shall  receive  an  annual salary as set by the Governor from
26    time to time or an amount  set  by  the  Compensation  Review
27    Board, whichever is greater.
28    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
29    revised 8-1-99.)

30        (20 ILCS 5/5-325) (was 20 ILCS 5/9.16)
31        Sec. 5-325. In the  Department  of  Children  and  Family
 
SB1591 Engrossed            -50-               LRB9111045EGfg
 1    Services.  The Director of Children and Family Services shall
 2    receive  an annual salary as set by the Governor from time to
 3    time or as set by the Compensation Review Board, whichever is
 4    greater.
 5    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
 6    revised 8-1-99.)

 7        (20 ILCS 5/5-330) (was 20 ILCS 5/9.18)
 8        Sec.  5-330.  In the Department of Commerce and Community
 9    Affairs.  The Director  of  Commerce  and  Community  Affairs
10    shall  receive  an  annual salary as set by the Governor from
11    time to time or as set  by  the  Compensation  Review  Board,
12    whichever is greater.
13        The  Assistant Director of Commerce and Community Affairs
14    shall receive an annual salary as set by  the  Governor  from
15    time  to  time  or  as  set by the Compensation Review Board,
16    whichever is greater.
17    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
18    revised 8-1-99.)

19        (20 ILCS 5/5-335) (was 20 ILCS 5/9.11a)
20        Sec.  5-335.  In  the  Department  of  Corrections.   The
21    Director of Corrections shall receive an annual salary as set
22    by  the  Governor  from  time  to  time  or  as  set  by  the
23    Compensation Review Board, whichever is greater.
24        The Assistant Director of Corrections - Juvenile Division
25    shall  receive  an  annual salary as set by the Governor from
26    time to time or as set  by  the  Compensation  Review  Board,
27    whichever is greater.
28        The  Assistant  Director  of Corrections - Adult Division
29    shall receive an annual salary as set by  the  Governor  from
30    time  to  time  or  as  set by the Compensation Review Board,
31    whichever is greater.
32    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
 
SB1591 Engrossed            -51-               LRB9111045EGfg
 1    revised 8-1-99.)

 2        (20 ILCS 5/5-340) (was 20 ILCS 5/9.30)
 3        Sec.  5-340.  In  the  Department of Employment Security.
 4    The Director of Employment Security shall receive  an  annual
 5    salary  of  as  set  by  the Governor from time to time or an
 6    amount set by the Compensation  Review  Board,  whichever  is
 7    greater.
 8        Each member of the Board of Review shall receive $15,000.
 9    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
10    revised 8-1-99.)

11        (20 ILCS 5/5-345) (was 20 ILCS 5/9.15)
12        Sec. 5-345.  In the Department of Financial Institutions.
13    The Director  of  Financial  Institutions  shall  receive  an
14    annual  salary as set by the Governor from time to time or as
15    set by the Compensation Review Board, whichever is greater.
16        The Assistant Director of  Financial  Institutions  shall
17    receive  an annual salary as set by the Governor from time to
18    time or as set by the Compensation Review Board, whichever is
19    greater.
20    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
21    revised 8-1-99.)

22        (20 ILCS 5/5-350) (was 20 ILCS 5/9.24)
23        Sec.  5-350.  In  the  Department  of  Human Rights.  The
24    Director of Human Rights shall receive an  annual  salary  as
25    set  by  the  Governor  from  time  to  time or as set by the
26    Compensation Review Board, whichever is greater.
27    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
28    revised 8-1-99.)

29        (20 ILCS 5/5-355) (was 20 ILCS 5/9.05a)
30        Sec.  5-355.  In  the  Department of Human Services.  The
 
SB1591 Engrossed            -52-               LRB9111045EGfg
 1    Secretary of Human Services shall receive an annual salary as
 2    set by the Governor from time to time 5-335 Law or such other
 3    amount as may  be  set  by  the  Compensation  Review  Board,
 4    whichever is greater.
 5        The  Assistant  Secretaries  of Human Services shall each
 6    receive an annual salary as set by the Governor from time  to
 7    time  5-395  Law  or  such  other amount as may be set by the
 8    Compensation Review Board, whichever is greater.
 9    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
10    revised 8-1-99.)

11        (20 ILCS 5/5-360) (was 20 ILCS 5/9.10)
12        Sec. 5-360. In the Department of Insurance.  The Director
13    of  Insurance  shall  receive  an annual salary as set by the
14    Governor from time to time or  as  set  by  the  Compensation
15    Review Board, whichever is greater.
16        The  Assistant  Director  of  Insurance  shall receive an
17    annual salary as set by the Governor from time to time or  as
18    set by the Compensation Review Board, whichever is greater.
19    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
20    revised 8-1-99.)

21        (20 ILCS 5/5-365) (was 20 ILCS 5/9.03)
22        Sec. 5-365. In the Department of Labor.  The Director  of
23    Labor  shall  receive an annual salary as set by the Governor
24    from time to time or as set by the Compensation Review Board,
25    whichever is greater.
26        The Assistant Director of Labor shall receive  an  annual
27    salary  as set by the Governor from time to time or as set by
28    the Compensation Review Board, whichever is greater.
29        The Chief Factory Inspector shall  receive  $24,700  from
30    the  third  Monday  in  January,  1979 to the third Monday in
31    January, 1980, and $25,000  thereafter,  or  as  set  by  the
32    Compensation Review Board, whichever is greater.
 
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 1        The  Superintendent  of  Safety  Inspection and Education
 2    shall receive $27,500, or as set by the  Compensation  Review
 3    Board, whichever is greater.
 4        The  Superintendent  of Women's and Children's Employment
 5    shall receive $22,000 from the third Monday in January,  1979
 6    to the third Monday in January, 1980, and $22,500 thereafter,
 7    or  as  set  by  the  Compensation Review Board, whichever is
 8    greater.
 9    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
10    revised 8-1-99.)

11        (20 ILCS 5/5-370) (was 20 ILCS 5/9.31)
12        Sec.  5-370.  In  the  Department  of  the  Lottery.  The
13    Director of the Lottery shall receive an annual salary as set
14    by the Governor from time to time or an  amount  set  by  the
15    Compensation Review Board, whichever is greater.
16    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
17    revised 8-1-99.)

18        (20 ILCS 5/5-375) (was 20 ILCS 5/9.09)
19        Sec. 5-375. In the Department of Natural Resources.   The
20    Director  of  Natural Resources shall continue to receive the
21    annual salary set by law for  the  Director  of  Conservation
22    until January 20, 1997.  Beginning on that date, the Director
23    of Natural Resources shall receive an annual salary as set by
24    the  Governor  from  time  to  time  or the amount set by the
25    Compensation Review Board, whichever is greater.
26        The  Assistant  Director  of  Natural   Resources   shall
27    continue  to  receive  the  annual  salary set by law for the
28    Assistant Director of Conservation until  January  20,  1997.
29    Beginning  on  that  date,  the Assistant Director of Natural
30    Resources shall receive  an  annual  salary  as  set  by  the
31    Governor  from  time  to  time  or  the  amount  set  by  the
32    Compensation Review Board, whichever is greater.
 
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 1    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
 2    revised 8-1-99.)

 3        (20 ILCS 5/5-385) (was 20 ILCS 5/9.25)
 4        Sec. 5-385. In the Department  of  Nuclear  Safety.   The
 5    Director  of Nuclear Safety shall receive an annual salary as
 6    set by the Governor from time  to  time  or  as  set  by  the
 7    Compensation Review Board, whichever is greater.
 8    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
 9    revised 8-1-99.)

10        (20 ILCS 5/5-390) (was 20 ILCS 5/9.08)
11        Sec. 5-390. In the Department of Professional Regulation.
12    The Director of  Professional  Regulation  shall  receive  an
13    annual  salary as set by the Governor from time to time or as
14    set by the Compensation Review Board, whichever is greater.
15    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
16    revised 8-1-99.)

17        (20 ILCS 5/5-395) (was 20 ILCS 5/9.17)
18        Sec.  5-395.  In  the  Department  of  Public  Aid.   The
19    Director  of Public Aid shall receive an annual salary as set
20    by  the  Governor  from  time  to  time  or  as  set  by  the
21    Compensation Review Board, whichever is greater.
22        The Assistant Director of Public  Aid  shall  receive  an
23    annual  salary as set by the Governor from time to time or as
24    set by the Compensation Review Board, whichever is greater.
25    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
26    revised 8-1-99.)

27        (20 ILCS 5/5-400) (was 20 ILCS 5/9.07)
28        Sec.  5-400.  In  the  Department  of Public Health.  The
29    Director of Public Health shall receive an annual  salary  as
30    set  by  the  Governor  from  time  to  time or as set by the
 
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 1    Compensation Review Board, whichever is greater.
 2        The Assistant Director of Public Health shall receive  an
 3    annual  salary as set by the Governor from time to time or as
 4    set by the Compensation Review Board, whichever is greater.
 5    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
 6    revised 8-1-99.)

 7        (20 ILCS 5/5-405) (was 20 ILCS 5/9.12)
 8        Sec.  5-405.  In the Department of Revenue.  The Director
 9    of Revenue shall receive an  annual  salary  as  set  by  the
10    Governor  from  time  to  time  or as set by the Compensation
11    Review Board, whichever is greater.
12        The Assistant Director of Revenue shall receive an annual
13    salary as set by the Governor from time to time or as set  by
14    the Compensation Review Board, whichever is greater.
15        Beginning July 1, 1990, the annual salary of the Taxpayer
16    Ombudsman  shall  be  the  greater  of  an  amount set by the
17    Compensation Review Board or $69,000, adjusted  each  July  1
18    thereafter by a percentage increase equivalent to that of the
19    "Employment Cost Index, Wages and Salaries, By Occupation and
20    Industry Groups:  State and Local Government Workers:  Public
21    Administration"   as   published   by  the  Bureau  of  Labor
22    Statistics of the U.S. Department of Labor for  the  calendar
23    year  immediately  preceding  the year of the respective July
24    1st increase date, the increase to be no less than  zero  nor
25    greater  than  5%  and to be added to the then current annual
26    salary.
27    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
28    revised 8-1-99.)

29        (20 ILCS 5/5-410) (was 20 ILCS 5/9.11)
30        Sec.  5-410.   In  the  Department  of State Police.  The
31    Director of State Police shall receive an  annual  salary  as
32    set  by  the  Governor  from  time  to  time or as set by the
 
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 1    Compensation Review Board, whichever is greater.
 2        The Assistant Director of State Police shall  receive  an
 3    annual  salary as set by the Governor from time to time or as
 4    set by the Compensation Review Board, whichever is greater.
 5    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
 6    revised 8-1-99.)

 7        (20 ILCS 5/5-415) (was 20 ILCS 5/9.05)
 8        Sec.  5-415.  In  the  Department of Transportation.  The
 9    Secretary of Transportation shall receive an annual salary as
10    set by the Governor from time  to  time  or  as  set  by  the
11    Compensation Review Board, whichever is greater.
12        The  Assistant  Secretary of Transportation shall receive
13    an annual salary as set by the Governor from time to time  or
14    as  set  by  the  Compensation  Review  Board,  whichever  is
15    greater.
16    (Source:  P.A.  91-25,  eff.  6-9-99;   91-239,  eff. 1-1-00;
17    revised 8-1-99.)

18        (20 ILCS 5/5-420) (was 20 ILCS 5/9.22)
19        Sec. 5-420. In the Department of Veterans' Affairs.   The
20    Director  of Veterans' Affairs shall receive an annual salary
21    as set by the Governor from time to time or  as  set  by  the
22    Compensation Review Board, whichever is greater.
23        The Assistant Director of Veterans' Affairs shall receive
24    an  annual salary as set by the Governor from time to time or
25    as  set  by  the  Compensation  Review  Board,  whichever  is
26    greater.
27    (Source: P.A.  91-25,  eff.  6-9-99;   91-239,  eff.  1-1-00;
28    revised 8-1-99.)

29        (20 ILCS 5/5-525) (was 20 ILCS 5/6.01)
30        Sec. 5-525.  In the Department of Agriculture.
31        (a)  A  Board  of  Agricultural  Advisors  composed of 17
 
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 1    persons  engaged  in   agricultural   industries,   including
 2    representatives  of  the  agricultural press and of the State
 3    Agricultural Experiment Station.
 4        (b)  An Advisory  Board  of  Livestock  Commissioners  to
 5    consist  of  25  persons.    The  Board  shall consist of the
 6    administrator of animal disease programs,  the  Dean  of  the
 7    College  of  Agriculture  of  the University of Illinois, the
 8    Dean of the College of Veterinary Medicine of the  University
 9    of  Illinois,  and commencing on January 1, 1990 the Deans or
10    Chairmen of the Colleges or  Departments  of  Agriculture  of
11    Illinois  State University, Southern Illinois University, and
12    Western Illinois University in  that  order  who  shall  each
13    serve  for  1 year terms, provided that commencing on January
14    1, 1993 such terms shall be for 2 years in  the  same  order,
15    the  Director  of  Public  Health,  the  Director  of Natural
16    Resources,  the chairman of the Agriculture, Conservation and
17    Energy Committee of the  Senate,  and  the  chairman  of  the
18    Committee on Agriculture of the House of Representatives, who
19    shall  ex-officio  be members of the Board, and 17 additional
20    persons interested in the prevention, elimination and control
21    of diseases of domestic animals  and  poultry  who  shall  be
22    appointed   by  the  Governor  to  serve  at  the  Governor's
23    pleasure.  An appointed member's office becomes  vacant  upon
24    the  member's absence from 3 consecutive meetings.  Of the 17
25    additional persons, one shall be a representative of breeders
26    of beef cattle, one shall be a representative of breeders  of
27    dairy  cattle,  one  shall be a representative of breeders of
28    dual  purpose  cattle,  one  shall  be  a  representative  of
29    breeders of swine, one shall be a representative  of  poultry
30    breeders,  one  shall  be a representative of sheep breeders,
31    one shall be a veterinarian licensed in this State, one shall
32    be a representative of general or  diversified  farming,  one
33    shall  be a representative of deer or elk breeders, one shall
34    be a representative of livestock auction markets,  one  shall
 
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 1    be  a  representative  of  cattle  feeders,  one  shall  be a
 2    representative  of   pork   producers,   one   shall   be   a
 3    representative  of the State licensed meat packers, one shall
 4    be a representative  of  canine  breeders,  one  shall  be  a
 5    representative   of   equine   breeders,   one   shall  be  a
 6    representative of the Illinois licensed  renderers,  and  one
 7    shall  be  a representative of livestock dealers. The members
 8    shall receive no compensation but  shall  be  reimbursed  for
 9    expenses  necessarily  incurred  in  the performance of their
10    duties.   In  the  appointment  of  the  Advisory  Board   of
11    Livestock  Commissioners,  the  Governor  shall  consult with
12    representative persons and recognized  organizations  in  the
13    respective fields concerning the appointments.
14        Rules  and  regulations  of the Department of Agriculture
15    pertaining to the prevention,  elimination,  and  control  of
16    diseases  of  domestic animals and poultry shall be submitted
17    to the Advisory Board of Livestock Commissioners for approval
18    at its duly called meeting.  The chairman of the Board  shall
19    certify  the official minutes of the Board's action and shall
20    file the certified minutes with the Department of Agriculture
21    within 30 days after the proposed rules and  regulations  are
22    submitted and before they are promulgated and made effective.
23    If  the  Board  fails  to  take  action  within  30 days this
24    limitation shall not apply and the rules and regulations  may
25    be  promulgated and made effective. In the event it is deemed
26    desirable, the Board may hold hearings  upon  the  rules  and
27    regulations or proposed revisions. The Board members shall be
28    familiar   with   the   Acts   relating  to  the  prevention,
29    elimination, and control of diseases among  domestic  animals
30    and  poultry.  The  Department  shall,  upon the request of a
31    Board member, advise the Board concerning the  administration
32    of the respective Acts.
33        The  Director  of  Agriculture or his representative from
34    the Department shall  act  as  chairman  of  the  Board.  The
 
SB1591 Engrossed            -59-               LRB9111045EGfg
 1    Director  shall  call meetings of the Board from time to time
 2    or when requested by 3  or  more  appointed  members  of  the
 3    Board.  A  quorum  of  appointed  members  must be present to
 4    convene an official  meeting.  The  chairman  and  ex-officio
 5    members  shall  not  be included in a quorum call. Ex-officio
 6    members   may   be   represented   by   a   duly   authorized
 7    representative from their department, division,  college,  or
 8    committee.   Appointed  members shall not be represented at a
 9    meeting by another person.  Ex-officio members and  appointed
10    members  shall  have  the right to vote on all proposed rules
11    and regulations; voting  that  in  effect  would  pertain  to
12    approving  rules  and  regulations  shall be taken by an oral
13    roll call.  No member shall  vote  by  proxy.   The  chairman
14    shall  not  vote  except  in  the  case  of  a tie vote.  Any
15    ex-officio or appointed member may ask for and shall  receive
16    an  oral  roll  call  on  any  motion  before  the Board. The
17    Department shall provide a  clerk  to  take  minutes  of  the
18    meetings and record transactions of the Board.  The Board, by
19    oral  roll  call,  may  require an official court reporter to
20    record the minutes of the meetings.
21    (Source: P.A.  91-239,  eff.  1-1-00;  91-457,  eff.  1-1-00;
22    revised 8-25-99.)

23        (20 ILCS 5/5-550) (was 20 ILCS 5/6.23)
24        Sec.  5-550.   In  the  Department  of Human Services.  A
25    State Rehabilitation Council, hereinafter referred to as  the
26    Council,  is  hereby  established for the purpose of advising
27    the Secretary and the vocational rehabilitation administrator
28    of the provisions of the federal Rehabilitation Act  of  1973
29    and  the  Americans  with Disabilities Act of 1990 in matters
30    concerning individuals with disabilities and the provision of
31    rehabilitation services.  The Council  shall  consist  of  25
32    members   appointed   by   the   Governor   after  soliciting
33    recommendations   from   representatives   of   organizations
 
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 1    representing a broad range of individuals  with  disabilities
 2    and    organizations    interested    in   individuals   with
 3    disabilities.  The Governor shall appoint to this Council the
 4    following:
 5             (1)  One representative of a parent training  center
 6        established  in  accordance  with the federal Individuals
 7        with Disabilities Education Act.
 8             (2)  One representative  of  the  client  assistance
 9        program.
10             (3)  One vocational rehabilitation counselor who has
11        knowledge    of    and    experience    with   vocational
12        rehabilitation  programs.  (If   an   employee   of   the
13        Department is appointed, that appointee shall serve as an
14        ex officio, nonvoting member.)
15             (4)  One  representative of community rehabilitation
16        program service providers.
17             (5)  Four representatives of business, industry, and
18        labor.
19             (6)  Eight representatives  of  disability  advocacy
20        groups representing a cross section of the following:
21                  (A)  individuals   with   physical,  cognitive,
22             sensory, and mental disabilities; and
23                  (B)  parents,   family   members,    guardians,
24             advocates,    or    authorized   representative   of
25             individuals with disabilities who have difficulty in
26             representing themselves or who are  unable,  due  to
27             their disabilities, to represent themselves.
28             (7)  One   current   or  former  applicant  for,  or
29        recipient of, vocational rehabilitation services.
30             (8)  Three representatives from secondary or  higher
31        education.
32             (9)  One   representative  of  the  State  Workforce
33        Investment Board.
34             (10)  One representative of the Illinois State Board
 
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 1        of Education who is knowledgeable about  the  Individuals
 2        with Disabilities Education Act.
 3    The  chairperson of, or a member designated by, the Statewide
 4    Independent Living Council created under Section 12a  of  the
 5    Disabled  Persons  Rehabilitation Act, the chairperson of the
 6    Blind Services Planning Council created under the Bureau  for
 7    the    Blind   Act,   and   the   vocational   rehabilitation
 8    administrator    shall  serve  as  ex  officio  members.  The
 9    vocational rehabilitation administrator shall have no vote.
10        The Council shall select a Chairperson.
11        The Chairperson and at least  12  other  members  of  the
12    Council  shall have a recognized disability. One member shall
13    be a senior citizen age  60  or  over.   A  majority  of  the
14    Council  members  shall not be employees of the Department of
15    Human  Services.    Current  members  of  the  Rehabilitation
16    Services Council shall  serve  until  members  of  the  newly
17    created Council are appointed.
18        The  terms  of all members appointed before the effective
19    date of Public Act 88-10 shall expire on July 1,  1993.   The
20    members  first  appointed  under  Public  Act  88-10 shall be
21    appointed to serve for  staggered  terms  beginning  July  1,
22    1993,  as follows:  7 members shall be appointed for terms of
23    3 years, 7 members shall be appointed for terms of  2  years,
24    and  6  members  shall  be  appointed  for terms of one year.
25    Thereafter, all appointments shall be for terms of  3  years.
26    Vacancies   shall   be   filled   for   the  unexpired  term.
27    Appointments to fill vacancies in  unexpired  terms  and  new
28    terms  shall  be  filled by the Governor or by the Council if
29    the Governor delegates that power to the Council by executive
30    order.   Members  shall  serve  until  their  successors  are
31    appointed    and    qualified.    No   member,   except   the
32    representative of the client assistance program, shall  serve
33    for more than 2 full terms.
34        Members  shall  be  reimbursed  for their actual expenses
 
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 1    incurred  in  the  performance  of  their  duties,  including
 2    expenses for travel,  child  care,  and  personal  assistance
 3    services,  and  a  member  who  is  not  employed or who must
 4    forfeit wages from other employment shall be paid  reasonable
 5    compensation for each day the member is engaged in performing
 6    the duties of the Council.
 7        The Council shall meet at least 4 times per year at times
 8    and  places  designated  by the Chairman upon 10 days written
 9    notice to the members.  Special meetings may be called by the
10    Chairperson or 7 members of the Council upon 7  days  written
11    notice to the other members.  Nine members shall constitute a
12    quorum.  No  member  of  the Council shall cast a vote on any
13    matter that would provide direct  financial  benefit  to  the
14    member  or  otherwise  give  the  appearance of a conflict of
15    interest under Illinois law.
16        The Council shall prepare and submit  to  the  vocational
17    rehabilitation  administrator  the  reports and findings that
18    the  vocational  rehabilitation  administrator  or  she   may
19    request  or  that  the  Council  deems fit. The Council shall
20    select   jointly   with   the    vocational    rehabilitation
21    administrator  a  pool  of  qualified  persons  to  serve  as
22    impartial  hearing  officers.  The  Council  shall,  with the
23    vocational rehabilitation unit  in  the  Department,  jointly
24    develop,  agree  to,  and  review  annually  State  goals and
25    priorities and jointly submit annual reports of  progress  to
26    the  federal  Commissioner  of  the  Rehabilitation  Services
27    Administration.
28        To  the  extent  that there is a disagreement between the
29    Council and the unit within the Department of Human  Services
30    responsible   for   the   administration  of  the  vocational
31    rehabilitation program, regarding the resources necessary  to
32    carry  out  the functions of the Council as set forth in this
33    Section, the disagreement shall be resolved by the Governor.
34    (Source: P.A. 90-453,  eff.  8-16-97;  91-239,  eff.  1-1-00;
 
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 1    91-540, eff. 8-13-99; revised 8-25-99.)

 2        Section  12.  The Illinois Act on the Aging is amended by
 3    changing Section 4.04 as follows:

 4        (20 ILCS 105/4.04) (from Ch. 23, par. 6104.04)
 5        (Text of Section before amendment by P.A. 91-656)
 6        Sec. 4.04.  Long Term Care Ombudsman Program.
 7        (a)  Long Term Care  Ombudsman  Program.  The  Department
 8    shall  establish  a Long Term Care Ombudsman Program, through
 9    the Office of State Long Term Care Ombudsman ("the  Office"),
10    in  accordance with the provisions of the Older Americans Act
11    of 1965, as now or hereafter amended.
12        (b)  Definitions. As used in  this  Section,  unless  the
13    context requires otherwise:
14             (1)  "Access"  has  the  same  meaning as in Section
15        1-104 of the Nursing Home Care Act, as now  or  hereafter
16        amended; that is, it means the right to:
17                  (i)  Enter any long term care facility;
18                  (ii)  Communicate    privately    and   without
19             restriction with any resident who  consents  to  the
20             communication;
21                  (iii)  Seek  consent  to  communicate privately
22             and without restriction with any resident;
23                  (iv)  Inspect the clinical and other records of
24             a resident with the express written consent  of  the
25             resident;
26                  (v)  Observe  all  areas  of the long term care
27             facility except the living area of any resident  who
28             protests the observation.
29             (2)  "Long   Term   Care  Facility"  means  (i)  any
30        facility as defined by Section 1-113 of the Nursing  Home
31        Care  Act,  as  now  or  hereafter  amended; and (ii) any
32        skilled nursing facility  or  a  nursing  facility  which
 
SB1591 Engrossed            -64-               LRB9111045EGfg
 1        meets  the requirements of Section 1819(a), (b), (c), and
 2        (d) or Section 1919(a), (b), (c), and (d) of  the  Social
 3        Security  Act,  as  now  or  hereafter amended (42 U.S.C.
 4        1395i-3(a), (b), (c), and (d)  and  42  U.S.C.  1396r(a),
 5        (b), (c), and (d)).
 6             (3)  "Ombudsman"  means  any  person employed by the
 7        Department to fulfill the requirements of the Office,  or
 8        any   representative   of  a  sub-State  long  term  care
 9        ombudsman  program;  provided  that  the  representative,
10        whether he  is  paid  for  or  volunteers  his  ombudsman
11        services,  shall  be  qualified  and  authorized  by  the
12        Department  to  perform  the  duties  of  an ombudsman as
13        specified by the Department in rules.
14        (c)  Ombudsman; rules. The Office of State Long Term Care
15    Ombudsman  shall  be  composed  of  at  least  one  full-time
16    ombudsman within the Department and shall include a system of
17    designated sub-State long term care ombudsman programs.  Each
18    sub-State  program shall be designated by the Department as a
19    subdivision  of  the  Office  and  any  representative  of  a
20    sub-State program shall be treated as a representative of the
21    Office.
22        The Department shall promulgate administrative  rules  to
23    establish  the  responsibilities  of  the  Department and the
24    Office of State Long Term Care Ombudsman. The  administrative
25    rules  shall  include  the  responsibility  of  the Office to
26    investigate and resolve complaints made by or  on  behalf  of
27    residents  of  long term care facilities relating to actions,
28    inaction,   or   decisions    of    providers,    or    their
29    representatives,  of  long  term  care  facilities, of public
30    agencies, or of social services agencies, which may adversely
31    affect  the  health,  safety,  welfare,  or  rights  of  such
32    residents. When necessary and appropriate, representatives of
33    the  Office  shall  refer  complaints  to   the   appropriate
34    regulatory State agency.
 
SB1591 Engrossed            -65-               LRB9111045EGfg
 1        (d)  Access and visitation rights.
 2             (1)  In accordance with subparagraphs (A) and (E) of
 3        paragraph (3) of  subsection  (c)  of  Section  1819  and
 4        subparagraphs  (A) and (E) of paragraph (3) of subsection
 5        (c) of Section 1919 of the Social Security Act, as now or
 6        hereafter amended (42 U.S.C. 1395i-3  (c)(3)(A)  and  (E)
 7        and  42  U.S.C. 1396r (c)(3)(A) and (E)), and Section 712
 8        of the Older Americans Act of 1965, as now  or  hereafter
 9        amended  (42  U.S.C.  3058f),  a  long term care facility
10        must:
11                  (i)  permit immediate access to any resident by
12             an ombudsman; and
13                  (ii)  permit  representatives  of  the  Office,
14             with  the  permission  of   the   resident's   legal
15             representative  or  legal  guardian,  to  examine  a
16             resident's  clinical  and  other  records,  and if a
17             resident is unable to consent to  such  review,  and
18             has no legal guardian, permit representatives of the
19             Office   appropriate   access,  as  defined  by  the
20             Department   in   administrative   rules,   to   the
21             resident's records.
22             (2)  Each long term care facility shall display,  in
23        multiple,  conspicuous  public places within the facility
24        accessible to both visitors and patients and in an easily
25        readable format, the address  and  phone  number  of  the
26        Office, in a manner prescribed by the Office.
27        (e)  Immunity.  An  ombudsman or any other representative
28    of the Office participating in the good faith performance  of
29    his  or  her  official  duties  shall  have immunity from any
30    liability (civil, criminal or otherwise) in  any  proceedings
31    (civil,  criminal  or  otherwise) brought as a consequence of
32    the performance of his official duties.
33        (f)  Business offenses.
34             (1) No person shall:
 
SB1591 Engrossed            -66-               LRB9111045EGfg
 1                  (i)  Intentionally prevent, interfere with,  or
 2             attempt  to  impede in any way any representative of
 3             the Office in the performance of his official duties
 4             under this Act and the Older Americans Act of  1965;
 5             or
 6                  (ii)  Intentionally   retaliate,   discriminate
 7             against,  or  effect reprisals against any long term
 8             care facility resident or employee for contacting or
 9             providing information to any representative  of  the
10             Office.
11             (2)  A  violation  of  this  Section  is  a business
12        offense, punishable by a fine not to exceed $501.
13             (3)  The Director of Aging shall notify the  State's
14        Attorney  of  the  county  in  which  the  long term care
15        facility is located, or  the  Attorney  General,  of  any
16        violations of this Section.
17        (g)  Confidentiality  of records and identities. No files
18    or records maintained by the Office of State Long  Term  Care
19    Ombudsman  shall  be  disclosed unless the State Ombudsman or
20    the ombudsman having the authority over  the  disposition  of
21    such   files   authorizes  the  disclosure  in  writing.  The
22    ombudsman shall not disclose the identity of any complainant,
23    resident, witness or employee of a long  term  care  provider
24    involved in a  complaint or report unless such person or such
25    person's guardian or legal representative consents in writing
26    to  the  disclosure,  or  the disclosure is required by court
27    order.
28        (h)  Legal representation.  The  Attorney  General  shall
29    provide  legal  representation  to  any representative of the
30    Office against whom suit or other legal action is brought  in
31    connection  with  the  performance  of  the  representative's
32    official  duties,  in  accordance with "An Act to provide for
33    representation  and  indemnification  in  certain  civil  law
34    suits", approved  December  3,  1977,  as  now  or  hereafter
 
SB1591 Engrossed            -67-               LRB9111045EGfg
 1    amended.
 2        (i)  Treatment  by prayer and spiritual means. Nothing in
 3    this Act shall be  construed  to  authorize  or  require  the
 4    medical  supervision,  regulation or control of remedial care
 5    or treatment of any resident in a  long  term  care  facility
 6    operated  exclusively  by and for members or adherents of any
 7    church or religious denomination the tenets and practices  of
 8    which  include  reliance  solely upon spiritual means through
 9    prayer for healing.
10    (Source: P.A. 90-639, eff. 1-1-99; 91-174, eff. 7-16-99.)

11        (Text of Section after amendment by P.A. 91-656)
12        Sec. 4.04.  Long Term Care Ombudsman Program.
13        (a)  Long Term Care  Ombudsman  Program.  The  Department
14    shall  establish  a Long Term Care Ombudsman Program, through
15    the Office of State Long Term Care Ombudsman ("the  Office"),
16    in  accordance with the provisions of the Older Americans Act
17    of 1965, as now or hereafter amended.
18        (b)  Definitions. As used in  this  Section,  unless  the
19    context requires otherwise:
20             (1)  "Access"  has  the  same  meaning as in Section
21        1-104 of the Nursing Home Care Act, as now  or  hereafter
22        amended; that is, it means the right to:
23                  (i)  Enter  any  long  term  care  facility  or
24             assisted living or shared housing establishment;
25                  (ii)  Communicate    privately    and   without
26             restriction with any resident who  consents  to  the
27             communication;
28                  (iii)  Seek  consent  to  communicate privately
29             and without restriction with any resident;
30                  (iv)  Inspect the clinical and other records of
31             a resident with the express written consent  of  the
32             resident;
33                  (v)  Observe  all  areas  of the long term care
34             facility  or  assisted  living  or  shared   housing
 
SB1591 Engrossed            -68-               LRB9111045EGfg
 1             establishment except the living area of any resident
 2             who protests the observation.
 3             (2)  "Long   Term   Care  Facility"  means  (i)  any
 4        facility as defined by Section 1-113 of the Nursing  Home
 5        Care  Act,  as  now  or  hereafter  amended; and (ii) any
 6        skilled nursing facility  or  a  nursing  facility  which
 7        meets  the requirements of Section 1819(a), (b), (c), and
 8        (d) or Section 1919(a), (b), (c), and (d) of  the  Social
 9        Security  Act,  as  now  or  hereafter amended (42 U.S.C.
10        1395i-3(a), (b), (c), and (d)  and  42  U.S.C.  1396r(a),
11        (b), (c), and (d)).
12             (2.5)  "Assisted  living  establishment" and "shared
13        housing establishment"  have  the  meanings  given  those
14        terms  in  Section  10  of the Assisted Living and Shared
15        Housing Act.
16             (3)  "Ombudsman" means any person  employed  by  the
17        Department  to fulfill the requirements of the Office, or
18        any  representative  of  a  sub-State  long   term   care
19        ombudsman  program;  provided  that  the  representative,
20        whether  he  is  paid  for  or  volunteers  his ombudsman
21        services,  shall  be  qualified  and  authorized  by  the
22        Department to perform  the  duties  of  an  ombudsman  as
23        specified by the Department in rules.
24        (c)  Ombudsman; rules. The Office of State Long Term Care
25    Ombudsman  shall  be  composed  of  at  least  one  full-time
26    ombudsman within the Department and shall include a system of
27    designated  sub-State long term care ombudsman programs. Each
28    sub-State program shall be designated by the Department as  a
29    subdivision  of  the  Office  and  any  representative  of  a
30    sub-State program shall be treated as a representative of the
31    Office.
32        The  Department  shall promulgate administrative rules to
33    establish the responsibilities  of  the  Department  and  the
34    Office  of State Long Term Care Ombudsman. The administrative
 
SB1591 Engrossed            -69-               LRB9111045EGfg
 1    rules shall include  the  responsibility  of  the  Office  to
 2    investigate  and  resolve  complaints made by or on behalf of
 3    residents of long term care facilities  and  assisted  living
 4    and   shared  housing  establishments  relating  to  actions,
 5    inaction,   or   decisions    of    providers,    or    their
 6    representatives,  of  long  term care facilities, of assisted
 7    living and shared housing establishments, of public agencies,
 8    or of social services agencies, which  may  adversely  affect
 9    the  health,  safety,  welfare,  or rights of such residents.
10    When necessary and appropriate, representatives of the Office
11    shall refer complaints to the  appropriate  regulatory  State
12    agency.
13        (d)  Access and visitation rights.
14             (1)  In accordance with subparagraphs (A) and (E) of
15        paragraph (3) of  subsection  (c)  of  Section  1819  and
16        subparagraphs  (A) and (E) of paragraph (3) of subsection
17        (c) of Section 1919 of the Social Security Act, as now or
18        hereafter amended (42 U.S.C. 1395i-3  (c)(3)(A)  and  (E)
19        and  42  U.S.C. 1396r (c)(3)(A) and (E)), and Section 712
20        of the Older Americans Act of 1965, as now  or  hereafter
21        amended  (42  U.S.C.  3058f),  a long term care facility,
22        assisted  living  establishment,   and   shared   housing
23        establishment must:
24                  (i)  permit immediate access to any resident by
25             an ombudsman; and
26                  (ii)  permit  representatives  of  the  Office,
27             with   the   permission   of  the  resident's  legal
28             representative  or  legal  guardian,  to  examine  a
29             resident's clinical and  other  records,  and  if  a
30             resident  is  unable  to consent to such review, and
31             has no legal guardian, permit representatives of the
32             Office  appropriate  access,  as  defined   by   the
33             Department   in   administrative   rules,   to   the
34             resident's records.
 
SB1591 Engrossed            -70-               LRB9111045EGfg
 1             (2)  Each  long  term care facility, assisted living
 2        establishment, and  shared  housing  establishment  shall
 3        display,  in  multiple,  conspicuous public places within
 4        the facility accessible to both visitors and patients and
 5        in an easily  readable  format,  the  address  and  phone
 6        number  of  the  Office,  in  a  manner prescribed by the
 7        Office.
 8        (e)  Immunity. An ombudsman or any  other  representative
 9    of  the Office participating in the good faith performance of
10    his or her official  duties  shall  have  immunity  from  any
11    liability  (civil,  criminal or otherwise) in any proceedings
12    (civil, criminal or otherwise) brought as  a  consequence  of
13    the performance of his official duties.
14        (f)  Business offenses.
15             (1) No person shall:
16                  (i)  Intentionally  prevent, interfere with, or
17             attempt to impede in any way any  representative  of
18             the Office in the performance of his official duties
19             under  this Act and the Older Americans Act of 1965;
20             or
21                  (ii)  Intentionally   retaliate,   discriminate
22             against, or effect reprisals against any  long  term
23             care facility resident or employee for contacting or
24             providing  information  to any representative of the
25             Office.
26             (2)  A violation  of  this  Section  is  a  business
27        offense, punishable by a fine not to exceed $501.
28             (3)  The  Director of Aging shall notify the State's
29        Attorney of the  county  in  which  the  long  term  care
30        facility  is  located,  or  the  Attorney General, of any
31        violations of this Section.
32        (g)  Confidentiality of records and identities. No  files
33    or  records  maintained by the Office of State Long Term Care
34    Ombudsman shall be disclosed unless the  State  Ombudsman  or
 
SB1591 Engrossed            -71-               LRB9111045EGfg
 1    the  ombudsman  having  the authority over the disposition of
 2    such  files  authorizes  the  disclosure  in   writing.   The
 3    ombudsman shall not disclose the identity of any complainant,
 4    resident,  witness  or  employee of a long term care provider
 5    involved in a  complaint or report unless such person or such
 6    person's guardian or legal representative consents in writing
 7    to the disclosure, or the disclosure  is  required  by  court
 8    order.
 9        (h)  Legal  representation.  The  Attorney  General shall
10    provide legal representation to  any  representative  of  the
11    Office  against whom suit or other legal action is brought in
12    connection  with  the  performance  of  the  representative's
13    official  duties,  in  accordance  with  the  State  Employee
14    Indemnification Act.
15        (i)  Treatment by prayer and spiritual means. Nothing  in
16    this  Act  shall  be  construed  to  authorize or require the
17    medical supervision, regulation or control of  remedial  care
18    or  treatment  of  any  resident in a long term care facility
19    operated exclusively by and for members or adherents  of  any
20    church  or religious denomination the tenets and practices of
21    which include reliance solely upon  spiritual  means  through
22    prayer for healing.
23    (Source:  P.A.  90-639,  eff.  1-1-99;  91-174, eff. 7-16-99;
24    91-656, eff. 1-1-01; revised 1-5-00.)

25        Section 13.  The Department of  Agriculture  Law  of  the
26    Civil   Administrative   Code   of  Illinois  is  amended  by
27    renumbering Section 40.43  and  changing  Section  205-60  as
28    follows:

29        (20 ILCS 205/205-47) (was 20 ILCS 205/40.43)
30        Sec. 205-47. 40.43. Value Added Agricultural Products.
31        (a)  To  expend  funds  appropriated to the Department of
32    Agriculture to develop and  implement  a  grant  program  for
 
SB1591 Engrossed            -72-               LRB9111045EGfg
 1    value added agricultural products, to be called the "Illinois
 2    Value-Added Agriculture Enhancement Program".  The grants are
 3    to  provide  50%  of (i)  the cost of undertaking feasibility
 4    studies,   competitive   assessments,   and   consulting   or
 5    productivity services  that  the  Department  determines  may
 6    result  in  enhancement  of value added agricultural products
 7    and (ii)  seed money for new or expanding agribusiness.
 8        (b)  "Agribusiness"  means   any   sole   proprietorship,
 9    limited    partnership,    copartnership,    joint   venture,
10    corporation, or cooperative that operates or will  operate  a
11    facility located within the State of Illinois that is related
12    to  the  processing  of  agricultural commodities (including,
13    without limitation, the products of aquaculture, hydroponics,
14    and  silviculture)  or  the  manufacturing,  production,   or
15    construction    of    agricultural   buildings,   structures,
16    equipment, implements, and  supplies, or any other facilities
17    or processes used in agricultural  production.   Agribusiness
18    includes but is not limited to the following:
19             (1)  grain  handling and processing, including grain
20        storage, drying, treatment,  conditioning,  milling,  and
21        packaging;
22             (2)  seed and feed grain development and processing;
23             (3)  fruit   and   vegetable  processing,  including
24        preparation, canning, and packaging;
25             (4)  processing of livestock and livestock products,
26        dairy products, poultry and poultry  products,  fish,  or
27        apiarian   products,   including   slaughter,   shearing,
28        collecting, preparation, canning, and packaging;
29             (5)  fertilizer     and     agricultural    chemical
30        manufacturing, processing, application, and supplying;
31             (6)  farm  machinery,   equipment,   and   implement
32        manufacturing and supplying;
33             (7)  manufacturing  and  supplying  of  agricultural
34        commodity  processing  machinery and equipment, including
 
SB1591 Engrossed            -73-               LRB9111045EGfg
 1        machinery and equipment  used  in  slaughter,  treatment,
 2        handling,  collecting, preparation, canning, or packaging
 3        of agricultural commodities;
 4             (8)  farm building and farm structure manufacturing,
 5        construction, and supplying;
 6             (9)  construction,  manufacturing,   implementation,
 7        supplying, or servicing of irrigation, drainage, and soil
 8        and water conservation devices or equipment;
 9             (10)  fuel  processing  and  development  facilities
10        that   produce  fuel  from  agricultural  commodities  or
11        by-products;
12             (11)  facilities and equipment  for  processing  and
13        packaging   agricultural   commodities  specifically  for
14        export;
15             (12)  facilities and equipment for forestry  product
16        processing    and    supplying,    including   sawmilling
17        operations,  wood  chip  operations,  timber   harvesting
18        operations, and manufacturing of prefabricated buildings,
19        paper,  furniture, or other goods from forestry products;
20        and
21             (13)  facilities  and  equipment  for  research  and
22        development of products, processes, and equipment for the
23        production,  processing,  preparation,  or  packaging  of
24        agricultural commodities and by-products.
25        (c)  The "Illinois  Value-Added  Agriculture  Enhancement
26    Program  Fund"  is  created  as  a  special fund in the State
27    Treasury to provide grants to Illinois' small agribusinesses,
28    subject to  appropriation  for  that  purpose.    Each  grant
29    awarded  under  this  program shall provide funding for up to
30    50% of the cost  of  (i)  the  development  of  valued  added
31    agricultural products or (ii) seed money for new or expanding
32    agribusiness,  not  to  exceed  50%  of  appropriated  funds.
33    Notwithstanding  the  other provisions of this paragraph, the
34    fund shall not be used to provide seed money to  an  Illinois
 
SB1591 Engrossed            -74-               LRB9111045EGfg
 1    small  agribusiness  for  the  purpose of compliance with the
 2    provisions of the Livestock Management Facilities Act.
 3        (d)  For the purposes of this  Section,  "Illinois  small
 4    agribusiness"  means a "small business concern" as defined in
 5    Title 15 United States  Code,  Section  632,  that  primarily
 6    conducts its business in Illinois.
 7        (e)  The Department shall make such rules and regulations
 8    as may be necessary to carry out its statutory duties.  Among
 9    other duties, the Department, through the program, may do all
10    of the following:
11             (1)  Make  and  enter  into contracts, including but
12        not limited to making grants  specified  by  the  General
13        Assembly   pursuant  to  appropriations  by  the  General
14        Assembly  from  the  Illinois   Value-Added   Agriculture
15        Enhancement  Program  Fund,  and generally to do all such
16        things as, in its judgment, may be necessary, proper, and
17        expedient in accomplishing its duties.
18             (2)  Provide for, staff, and administer a program in
19        which the Department  shall  plan  and  coordinate  State
20        efforts  designed to aid and stimulate the development of
21        value-added agribusiness.
22             (3)  Make grants on the terms  and  conditions  that
23        the Department shall determine, except that no grant made
24        under the provisions of this item (3) shall exceed 50% of
25        the direct costs.
26             (4)  Act  as  the State Agriculture Planning Agency,
27        and accept and use planning  grants  or  other  financial
28        assistance  from the federal government (i) for statewide
29        comprehensive  planning  work  including   research   and
30        coordination  activity  directly  related  to agriculture
31        needs; and (ii) for state and  inter-state  comprehensive
32        planning  and  research and coordination activity related
33        thereto.  All such grants shall be subject to  the  terms
34        and conditions prescribed by the federal government.
 
SB1591 Engrossed            -75-               LRB9111045EGfg
 1        (f)  The  Illinois  Value-Added  Agricultural Enhancement
 2    Fund is subject to the provisions of the Illinois Grant Funds
 3    Recovery Act (GFRA).
 4    (Source: P.A. 91-560, eff. 8-14-99; revised 10-25-99.)

 5        (20 ILCS 205/205-60) (was 20 ILCS 205/40.35)
 6        Sec. 205-60.  Aquaculture. The Department has  the  power
 7    to develop and implement a program to promote aquaculture and
 8    to  make  grants  to an aquaculture cooperative in this State
 9    pursuant to the Aquaculture Development  Act,  to  promulgate
10    the  necessary  rules  and regulations, and to cooperate with
11    and  seek  the  assistance  of  the  Department  of   Natural
12    Resources   and  the  Department  of  Transportation  in  the
13    implementation and enforcement of that Act.
14    (Source: P.A. 91-239,  eff.  1-1-00;  91-530,  eff.  8-13-99;
15    revised 10-25-99.)

16        Section  14.   The  Children  and  Family Services Act is
17    amended by changing Section 5 as follows:

18        (20 ILCS 505/5) (from Ch. 23, par. 5005)
19        Sec. 5.  Direct child  welfare  services;  Department  of
20    Children  and  Family  Services.   To  provide  direct  child
21    welfare  services  when not available through other public or
22    private child care or program facilities.
23        (a)  For purposes of this Section:
24             (1)  "Children" means persons found within the State
25        who are under  the  age  of  18  years.   The  term  also
26        includes persons under age 19 who:
27                  (A)  were  committed to the Department pursuant
28             to the Juvenile Court Act or the Juvenile Court  Act
29             of  1987, as amended, prior to the age of 18 and who
30             continue under the jurisdiction of the court; or
31                  (B)  were  accepted   for  care,  service   and
 
SB1591 Engrossed            -76-               LRB9111045EGfg
 1             training  by  the  Department prior to the age of 18
 2             and whose best interest in  the  discretion  of  the
 3             Department  would be served by continuing that care,
 4             service and training  because  of  severe  emotional
 5             disturbances, physical disability, social adjustment
 6             or  any  combination thereof, or because of the need
 7             to complete an educational  or  vocational  training
 8             program.
 9             (2)  "Homeless youth" means persons found within the
10        State  who are under the age of 19, are not in a safe and
11        stable living situation and cannot be reunited with their
12        families.
13             (3)  "Child welfare services"  means  public  social
14        services  which are directed toward the accomplishment of
15        the following purposes:
16                  (A)  protecting  and  promoting   the   health,
17             safety  and welfare of children, including homeless,
18             dependent or neglected children;
19                  (B)  remedying, or assisting in the solution of
20             problems which may result in,  the  neglect,  abuse,
21             exploitation or delinquency of children;
22                  (C)  preventing  the  unnecessary separation of
23             children from their families by  identifying  family
24             problems,  assisting  families  in  resolving  their
25             problems,  and  preventing the breakup of the family
26             where the prevention of child removal  is  desirable
27             and possible when the child can be cared for at home
28             without endangering the child's health and safety;
29                  (D)  restoring  to  their families children who
30             have been removed, by the provision of  services  to
31             the  child  and  the  families when the child can be
32             cared for at home without  endangering  the  child's
33             health and safety;
34                  (E)  placing   children  in  suitable  adoptive
 
SB1591 Engrossed            -77-               LRB9111045EGfg
 1             homes, in cases where restoration to the  biological
 2             family is not safe, possible or appropriate;
 3                  (F)  assuring   safe   and   adequate  care  of
 4             children away from their homes, in cases  where  the
 5             child  cannot  be  returned home or cannot be placed
 6             for  adoption.   At  the  time  of  placement,   the
 7             Department  shall  consider  concurrent planning, as
 8             described in subsection (l-1)  of  this  Section  so
 9             that   permanency   may   occur   at   the  earliest
10             opportunity.  Consideration should be given so  that
11             if  reunification fails or is delayed, the placement
12             made is the  best  available  placement  to  provide
13             permanency for the child;
14                  (G)  (blank);
15                  (H)  (blank); and
16                  (I)  placing   and   maintaining   children  in
17             facilities that provide separate living quarters for
18             children under the age of 18  and  for  children  18
19             years  of  age and older, unless a child 18 years of
20             age is in the last year of high school education  or
21             vocational  training,  in  an approved individual or
22             group  treatment  program,  in  a  licensed  shelter
23             facility,  or  secure  child  care   facility.   The
24             Department  is  not  required  to  place or maintain
25             children:
26                       (i)  who are in a foster home, or
27                       (ii)  who are persons with a developmental
28                  disability, as defined in the Mental Health and
29                  Developmental Disabilities Code, or
30                       (iii)  who are  female  children  who  are
31                  pregnant,  pregnant and parenting or parenting,
32                  or
33                       (iv)  who are siblings,
34             in facilities that provide separate living  quarters
 
SB1591 Engrossed            -78-               LRB9111045EGfg
 1             for  children  18  years  of  age  and older and for
 2             children under 18 years of age.
 3        (b)  Nothing  in  this  Section  shall  be  construed  to
 4    authorize the expenditure of public funds for the purpose  of
 5    performing abortions.
 6        (c)  The   Department   shall   establish   and  maintain
 7    tax-supported child welfare services and extend and  seek  to
 8    improve  voluntary  services throughout the State, to the end
 9    that services and care shall be available on an  equal  basis
10    throughout the State to children requiring such services.
11        (d)  The Director may authorize advance disbursements for
12    any new program initiative to any agency contracting with the
13    Department.   As a prerequisite for an advance  disbursement,
14    the  contractor  must post a surety bond in the amount of the
15    advance disbursement and have a purchase of service  contract
16    approved  by  the Department.  The Department may pay up to 2
17    months operational expenses in advance.  The  amount  of  the
18    advance  disbursement  shall be prorated over the life of the
19    contract  or  the  remaining  months  of  the  fiscal   year,
20    whichever  is  less, and the installment amount shall then be
21    deducted   from   future   bills.     Advance    disbursement
22    authorizations  for  new initiatives shall not be made to any
23    agency after that agency has operated  during  2  consecutive
24    fiscal  years.  The  requirements  of this Section concerning
25    advance disbursements shall not apply  with  respect  to  the
26    following:   payments  to local public agencies for child day
27    care services as authorized by Section 5a of  this  Act;  and
28    youth  service  programs  receiving grant funds under Section
29    17a-4.
30        (e)  (Blank).
31        (f)  (Blank).
32        (g)  The Department shall establish rules and regulations
33    concerning its operation of programs  designed  to  meet  the
34    goals  of  child  safety and protection, family preservation,
 
SB1591 Engrossed            -79-               LRB9111045EGfg
 1    family reunification, and adoption, including but not limited
 2    to:
 3             (1)  adoption;
 4             (2)  foster care;
 5             (3)  family counseling;
 6             (4)  protective services;
 7             (5)  (blank);
 8             (6)  homemaker service;
 9             (7)  return of runaway children;
10             (8)  (blank);
11             (9)  placement under Section  5-7  of  the  Juvenile
12        Court  Act  or  Section  2-27, 3-28, 4-25 or 5-740 of the
13        Juvenile Court Act of 1987 in accordance with the federal
14        Adoption Assistance and Child Welfare Act of 1980; and
15             (10)  interstate services.
16        Rules and regulations established by the Department shall
17    include provisions for  training  Department  staff  and  the
18    staff  of  Department  grantees, through contracts with other
19    agencies or resources, in alcohol and  drug  abuse  screening
20    techniques approved by the Department of Human Services, as a
21    successor  to  the  Department  of  Alcoholism  and Substance
22    Abuse, for the purpose of identifying children and adults who
23    should be referred to an alcohol  and  drug  abuse  treatment
24    program for professional evaluation.
25        (h)  If the Department finds that there is no appropriate
26    program or facility within or available to the Department for
27    a  ward and that no licensed private facility has an adequate
28    and appropriate program or none agrees to  accept  the  ward,
29    the  Department  shall  create an appropriate individualized,
30    program-oriented  plan  for  such  ward.   The  plan  may  be
31    developed  within  the  Department  or  through  purchase  of
32    services by the Department to the extent that  it  is  within
33    its statutory authority to do.
34        (i)  Service  programs  shall be available throughout the
 
SB1591 Engrossed            -80-               LRB9111045EGfg
 1    State and shall include but not be limited to  the  following
 2    services:
 3             (1)  case management;
 4             (2)  homemakers;
 5             (3)  counseling;
 6             (4)  parent education;
 7             (5)  day care; and
 8             (6)  emergency assistance and advocacy.
 9        In addition, the following services may be made available
10    to assess and meet the needs of children and families:
11             (1)  comprehensive family-based services;
12             (2)  assessments;
13             (3)  respite care; and
14             (4)  in-home health services.
15        The  Department  shall  provide transportation for any of
16    the services it makes available to children  or  families  or
17    for which it refers children or families.
18        (j)  The  Department  may provide categories of financial
19    assistance  and  education  assistance  grants,   and   shall
20    establish rules and regulations concerning the assistance and
21    grants,   to   persons   who  adopt  physically  or  mentally
22    handicapped, older and other hard-to-place children  who  (i)
23    immediately  prior  to their adoption were legal wards of the
24    Department or (ii) were  determined  eligible  for  financial
25    assistance  with  respect  to a prior adoption and who become
26    available for adoption because the prior  adoption  has  been
27    dissolved  and  the  parental  rights of the adoptive parents
28    have been terminated or because the child's adoptive  parents
29    have  died.  The  Department  may  also provide categories of
30    financial assistance and  education  assistance  grants,  and
31    shall  establish rules and regulations for the assistance and
32    grants, to persons appointed guardian  of  the  person  under
33    Section  5-7 of the Juvenile Court Act or Section 2-27, 3-28,
34    4-25 or 5-740 of the Juvenile Court Act of 1987 for  children
 
SB1591 Engrossed            -81-               LRB9111045EGfg
 1    who  were  wards  of the Department for 12 months immediately
 2    prior to the appointment of the guardian.
 3        The amount of assistance may  vary,  depending  upon  the
 4    needs  of the child and the adoptive parents, as set forth in
 5    the annual assistance agreement.  Special purpose grants  are
 6    allowed  where  the  child  requires special service but such
 7    costs may not exceed the amounts which similar services would
 8    cost the Department if it were to provide or secure  them  as
 9    guardian of the child.
10        Any  financial  assistance provided under this subsection
11    is inalienable by assignment,  sale,  execution,  attachment,
12    garnishment,  or  any other remedy for recovery or collection
13    of a judgment or debt.
14        (j-5)  The  Department  shall  not  deny  or  delay   the
15    placement  of  a  child for adoption if an approved family is
16    available either outside of the  Department  region  handling
17    the case, or outside of the State of Illinois.
18        (k)  The  Department  shall  accept for care and training
19    any child who has been adjudicated neglected  or  abused,  or
20    dependent  committed to it pursuant to the Juvenile Court Act
21    or the Juvenile Court Act of 1987.
22        (l)  Before July 1, 2000, the Department may provide, and
23    beginning July 1, 2000, the  Department  shall  offer  family
24    preservation  services,  as  defined  in  Section  8.2 of the
25    Abused and Neglected Child Reporting Act, to  help  families,
26    including adoptive and extended families. Family preservation
27    services  shall  be  offered  (i) to prevent the placement of
28    children in substitute care when the children  can  be  cared
29    for  at  home or in the custody of the person responsible for
30    the children's welfare, (ii) to reunite children  with  their
31    families, or (iii) to maintain an adoptive placement.  Family
32    preservation  services  shall  only  be offered when doing so
33    will not endanger the  children's  health  or  safety.   With
34    respect  to  children  who are in substitute care pursuant to
 
SB1591 Engrossed            -82-               LRB9111045EGfg
 1    the Juvenile Court Act of 1987, family preservation  services
 2    shall   not  be  offered  if  a  goal  other  than  those  of
 3    subdivisions (A), (B), or (B-1) of subsection (2) of  Section
 4    2-28  of  that  Act  has  been set. Nothing in this paragraph
 5    shall be construed to create a private  right  of  action  or
 6    claim on the part of any individual or child welfare agency.
 7        The  Department  shall notify the child and his family of
 8    the Department's responsibility to offer and  provide  family
 9    preservation services as identified in the service plan.  The
10    child  and  his family shall be eligible for services as soon
11    as  the  report  is  determined  to  be   "indicated".    The
12    Department  may  offer  services  to any child or family with
13    respect to whom a report of suspected child abuse or  neglect
14    has  been  filed, prior to concluding its investigation under
15    Section 7.12 of the Abused and Neglected Child Reporting Act.
16    However,  the  child's  or  family's  willingness  to  accept
17    services shall not be considered in the  investigation.   The
18    Department  may  also provide services to any child or family
19    who is the subject of any report of suspected child abuse  or
20    neglect  or  may  refer  such  child  or  family  to services
21    available from other agencies in the community, even  if  the
22    report  is  determined  to be unfounded, if the conditions in
23    the child's or family's home are reasonably likely to subject
24    the child or family to  future  reports  of  suspected  child
25    abuse  or  neglect.   Acceptance  of  such  services shall be
26    voluntary.
27        The Department may, at its discretion  except  for  those
28    children  also adjudicated neglected or dependent, accept for
29    care  and  training  any  child  who  has  been   adjudicated
30    addicted,  as  a  truant minor in need of supervision or as a
31    minor  requiring  authoritative   intervention,   under   the
32    Juvenile  Court Act or the Juvenile Court Act of 1987, but no
33    such child shall be committed to the Department by any  court
34    without the approval of the Department.  A minor charged with
 
SB1591 Engrossed            -83-               LRB9111045EGfg
 1    a  criminal  offense  under  the  Criminal  Code  of  1961 or
 2    adjudicated delinquent shall not be placed in the custody  of
 3    or  committed  to the Department by any court, except a minor
 4    less than 13 years of age committed to the  Department  under
 5    Section 5-710 of the Juvenile Court Act of 1987.
 6        (l-1)  The legislature recognizes that the best interests
 7    of  the  child  require  that the child be placed in the most
 8    permanent  living  arrangement  as  soon  as  is  practically
 9    possible.  To achieve this goal, the legislature directs  the
10    Department   of  Children  and  Family  Services  to  conduct
11    concurrent planning so  that  permanency  may  occur  at  the
12    earliest  opportunity.   Permanent  living  arrangements  may
13    include  prevention  of placement of a child outside the home
14    of the family when the child can be cared for at home without
15    endangering the child's health or safety; reunification  with
16    the family, when safe and appropriate, if temporary placement
17    is  necessary;  or  movement  of  the  child  toward the most
18    permanent living arrangement and permanent legal status.
19        When determining  reasonable  efforts  to  be  made  with
20    respect  to  a child, as described in this subsection, and in
21    making such reasonable efforts, the child's health and safety
22    shall be the paramount concern.
23        When a child is placed in  foster  care,  the  Department
24    shall  ensure  and document that reasonable efforts were made
25    to prevent or eliminate the need to remove the child from the
26    child's home.  The Department must make reasonable efforts to
27    reunify the family when  temporary  placement  of  the  child
28    occurs  unless  otherwise  required, pursuant to the Juvenile
29    Court Act of  1987.  At  any  time  after  the  dispositional
30    hearing   where   the   Department   believes   that  further
31    reunification services would be ineffective, it may request a
32    finding from the court that reasonable efforts are no  longer
33    appropriate.   The  Department  is  not  required  to provide
34    further reunification services after such a finding.
 
SB1591 Engrossed            -84-               LRB9111045EGfg
 1        A decision to place a child in substitute care  shall  be
 2    made  with  considerations of the child's health, safety, and
 3    best interests.  At  the  time  of  placement,  consideration
 4    should  also  be  given  so that if reunification fails or is
 5    delayed, the placement made is the best  available  placement
 6    to provide permanency for the child.
 7        The  Department  shall  adopt rules addressing concurrent
 8    planning for reunification and  permanency.   The  Department
 9    shall   consider   the  following  factors  when  determining
10    appropriateness of concurrent planning:
11             (1)  the likelihood of prompt reunification;
12             (2)  the past history of the family;
13             (3)  the barriers to reunification  being  addressed
14        by the family;
15             (4)  the level of cooperation of the family;
16             (5)  the  foster  parents'  willingness to work with
17        the family to reunite;
18             (6)  the  willingness  and  ability  of  the  foster
19        family  to  provide  an  adoptive   home   or   long-term
20        placement;
21             (7)  the age of the child;
22             (8)  placement of siblings.
23        (m)  The  Department  may assume temporary custody of any
24    child if:
25             (1)  it has  received  a  written  consent  to  such
26        temporary  custody  signed by the parents of the child or
27        by the parent having custody of the child if the  parents
28        are  not  living together or by the guardian or custodian
29        of the child if the child is not in the custody of either
30        parent, or
31             (2)  the child is found in the State and  neither  a
32        parent,  guardian  nor  custodian  of  the  child  can be
33        located.
34    If the child is found in  his  or  her  residence  without  a
 
SB1591 Engrossed            -85-               LRB9111045EGfg
 1    parent,  guardian,  custodian  or  responsible caretaker, the
 2    Department may, instead of removing the  child  and  assuming
 3    temporary  custody, place an authorized representative of the
 4    Department in that residence until such  time  as  a  parent,
 5    guardian  or  custodian  enters  the  home  and  expresses  a
 6    willingness and apparent ability to ensure the child's health
 7    and safety and resume permanent charge of the child, or until
 8    a  relative enters the home and is willing and able to ensure
 9    the child's health and safety and assume charge of the  child
10    until  a  parent,  guardian  or custodian enters the home and
11    expresses such willingness and ability to ensure the  child's
12    safety  and  resume  permanent charge.  After a caretaker has
13    remained in the home for a period not to exceed 12 hours, the
14    Department must follow those procedures outlined  in  Section
15    2-9, 3-11, 4-8, or 5-415 of the Juvenile Court Act of 1987.
16        The Department shall have the authority, responsibilities
17    and  duties  that  a  legal custodian of the child would have
18    pursuant to subsection (9) of Section  1-3  of  the  Juvenile
19    Court  Act of 1987.  Whenever a child is taken into temporary
20    custody pursuant to an investigation  under  the  Abused  and
21    Neglected  Child Reporting Act, or pursuant to a referral and
22    acceptance under the Juvenile Court Act of 1987 of a minor in
23    limited  custody,  the  Department,  during  the  period   of
24    temporary  custody  and  before the child is brought before a
25    judicial officer as required by Section 2-9,  3-11,  4-8,  or
26    5-415  of  the  Juvenile  Court  Act  of 1987, shall have the
27    authority, responsibilities and duties that a legal custodian
28    of the child would have under subsection (9) of  Section  1-3
29    of the Juvenile Court Act of 1987.
30        The  Department  shall  ensure  that any child taken into
31    custody  is  scheduled  for  an  appointment  for  a  medical
32    examination.
33        A parent,  guardian  or  custodian  of  a  child  in  the
34    temporary custody of the Department who would have custody of
 
SB1591 Engrossed            -86-               LRB9111045EGfg
 1    the  child  if  he  were  not in the temporary custody of the
 2    Department may deliver to the  Department  a  signed  request
 3    that  the  Department  surrender the temporary custody of the
 4    child. The Department may retain  temporary  custody  of  the
 5    child  for  10  days after the receipt of the request, during
 6    which period the Department may cause to be filed a  petition
 7    pursuant to the Juvenile Court Act of 1987.  If a petition is
 8    so  filed,  the  Department shall retain temporary custody of
 9    the child until the court orders otherwise.  If a petition is
10    not filed within the  10  day  period,  the  child  shall  be
11    surrendered to the custody of the requesting parent, guardian
12    or  custodian  not  later  than  the expiration of the 10 day
13    period, at  which  time  the  authority  and  duties  of  the
14    Department with respect to the temporary custody of the child
15    shall terminate.
16        (m-1)  The  Department  may place children under 18 years
17    of age in a  secure  child  care  facility  licensed  by  the
18    Department  that cares for children who are in need of secure
19    living arrangements for their health, safety, and  well-being
20    after  a  determination  is made by the facility director and
21    the Director or the Director's designate prior  to  admission
22    to  the  facility  subject  to Section 2-27.1 of the Juvenile
23    Court Act of 1987.  This subsection (m-1) does not apply to a
24    child who is subject to placement in a correctional  facility
25    operated  pursuant  to  Section 3-15-2 of the Unified Code of
26    Corrections.
27        (n)  The Department may place children under 18 years  of
28    age  in licensed child care facilities when in the opinion of
29    the  Department,  appropriate  services   aimed   at   family
30    preservation  have  been  unsuccessful  and cannot ensure the
31    child's  health  and  safety  or  are  unavailable  and  such
32    placement would be for  their  best  interest.   Payment  for
33    board,  clothing, care, training and supervision of any child
34    placed in a licensed child care facility may be made  by  the
 
SB1591 Engrossed            -87-               LRB9111045EGfg
 1    Department,  by  the  parents  or guardians of the estates of
 2    those children, or by both the Department and the parents  or
 3    guardians,  except  that  no  payments  shall  be made by the
 4    Department for any child placed  in  a  licensed  child  care
 5    facility  for board, clothing, care, training and supervision
 6    of such a child that exceed the average per  capita  cost  of
 7    maintaining  and  of  caring  for a child in institutions for
 8    dependent or neglected children operated by  the  Department.
 9    However, such restriction on payments does not apply in cases
10    where  children  require  specialized  care and treatment for
11    problems   of   severe   emotional   disturbance,    physical
12    disability, social adjustment, or any combination thereof and
13    suitable  facilities  for  the placement of such children are
14    not available at payment rates  within  the  limitations  set
15    forth  in  this  Section.  All  reimbursements  for  services
16    delivered  shall  be  absolutely  inalienable  by assignment,
17    sale, attachment, garnishment or otherwise.
18        (o)  The Department  shall  establish  an  administrative
19    review  and  appeal  process  for  children  and families who
20    request  or  receive  child   welfare   services   from   the
21    Department.  Children who are wards of the Department and are
22    placed by private child welfare agencies, and foster families
23    with  whom  those  children are placed, shall be afforded the
24    same procedural and appeal rights as children and families in
25    the case of placement by the Department, including the  right
26    to  an   initial  review of a private agency decision by that
27    agency.  The Department shall insure that any  private  child
28    welfare  agency,  which  accepts  wards of the Department for
29    placement,  affords  those  rights  to  children  and  foster
30    families.  The Department  shall  accept  for  administrative
31    review  and an appeal hearing a complaint made by (i) a child
32    or foster family concerning a decision following  an  initial
33    review   by   a  private  child  welfare  agency  or  (ii)  a
34    prospective  adoptive  parent  who  alleges  a  violation  of
 
SB1591 Engrossed            -88-               LRB9111045EGfg
 1    subsection (j-5) of this Section.  An appeal  of  a  decision
 2    concerning  a  change  in  the  placement of a child shall be
 3    conducted in an expedited manner.
 4        (p)  There is hereby created the Department  of  Children
 5    and  Family Services Emergency Assistance Fund from which the
 6    Department  may  provide  special  financial  assistance   to
 7    families which are in economic crisis when such assistance is
 8    not available through other public or private sources and the
 9    assistance  is deemed necessary to prevent dissolution of the
10    family unit or to reunite families which have been  separated
11    due  to  child  abuse  and  neglect.   The  Department  shall
12    establish  administrative  rules  specifying the criteria for
13    determining eligibility for and  the  amount  and  nature  of
14    assistance  to  be  provided.   The Department may also enter
15    into  written  agreements  with  private  and  public  social
16    service agencies to provide emergency financial  services  to
17    families   referred  by  the  Department.  Special  financial
18    assistance payments shall be available to a  family  no  more
19    than once during each fiscal year and the total payments to a
20    family may not exceed $500 during a fiscal year.
21        (q)  The   Department  may  receive  and  use,  in  their
22    entirety, for the benefit of children any gift,  donation  or
23    bequest  of  money  or  other  property  which is received on
24    behalf of such children, or any financial benefits  to  which
25    such  children  are  or  may  become entitled while under the
26    jurisdiction or care of the Department.
27        The Department  shall  set  up  and  administer  no-cost,
28    interest-bearing  savings  accounts  in appropriate financial
29    institutions ("individual accounts") for  children  for  whom
30    the  Department  is  legally  responsible  and  who have been
31    determined eligible for Veterans' Benefits,  Social  Security
32    benefits,  assistance allotments from the armed forces, court
33    ordered payments, parental voluntary  payments,  Supplemental
34    Security  Income,  Railroad  Retirement  payments, Black Lung
 
SB1591 Engrossed            -89-               LRB9111045EGfg
 1    benefits, or other miscellaneous payments.   Interest  earned
 2    by  each individual account shall be credited to the account,
 3    unless disbursed in accordance with this subsection.
 4        In disbursing funds from children's individual  accounts,
 5    the Department shall:
 6             (1)  Establish  standards  in  accordance with State
 7        and federal laws for  disbursing  money  from  children's
 8        individual   accounts.    In   all   circumstances,   the
 9        Department's  "Guardianship  Administrator" or his or her
10        designee  must  approve  disbursements  from   children's
11        individual accounts.  The Department shall be responsible
12        for  keeping  complete  records  of all disbursements for
13        each individual account for any purpose.
14             (2)  Calculate on a monthly basis the  amounts  paid
15        from  State funds for the child's board and care, medical
16        care not covered under Medicaid, and social services; and
17        utilize funds from the  child's  individual  account,  as
18        covered   by   regulation,   to  reimburse  those  costs.
19        Monthly, disbursements  from  all  children's  individual
20        accounts,  up  to 1/12 of $13,000,000, shall be deposited
21        by the Department into the General Revenue Fund  and  the
22        balance over 1/12 of $13,000,000 into the DCFS Children's
23        Services Fund.
24             (3)  Maintain    any    balance    remaining   after
25        reimbursing for the child's costs of care,  as  specified
26        in  item  (2). The balance shall accumulate in accordance
27        with  relevant  State  and  federal  laws  and  shall  be
28        disbursed to the child or his or her guardian, or to  the
29        issuing agency.
30        (r)  The    Department   shall   promulgate   regulations
31    encouraging all adoption agencies to voluntarily  forward  to
32    the  Department  or  its  agent  names  and  addresses of all
33    persons who have applied  for  and  have  been  approved  for
34    adoption  of  a  hard-to-place  or  handicapped child and the
 
SB1591 Engrossed            -90-               LRB9111045EGfg
 1    names of such children who have not been placed for adoption.
 2    A list of such names and addresses shall be maintained by the
 3    Department or its agent, and coded lists which  maintain  the
 4    confidentiality  of the person seeking to adopt the child and
 5    of the child shall be  made  available,  without  charge,  to
 6    every  adoption agency in the State to assist the agencies in
 7    placing  such  children  for  adoption.  The  Department  may
 8    delegate to an agent its duty to maintain and make  available
 9    such  lists.   The  Department  shall  ensure that such agent
10    maintains the confidentiality of the person seeking to  adopt
11    the child and of the child.
12        (s)  The  Department  of Children and Family Services may
13    establish and implement a program to reimburse Department and
14    private child welfare agency foster parents licensed  by  the
15    Department  of  Children  and  Family  Services  for  damages
16    sustained  by the foster parents as a result of the malicious
17    or negligent acts of foster children, as  well  as  providing
18    third  party  coverage for such foster parents with regard to
19    actions  of  foster  children  to  other  individuals.   Such
20    coverage will be secondary to  the  foster  parent  liability
21    insurance policy, if applicable.  The program shall be funded
22    through   appropriations   from  the  General  Revenue  Fund,
23    specifically designated for such purposes.
24        (t)  The  Department  shall  perform  home  studies   and
25    investigations and shall exercise supervision over visitation
26    as  ordered  by a court pursuant to the Illinois Marriage and
27    Dissolution of Marriage Act or the Adoption Act only if:
28             (1)  an  order  entered   by   an   Illinois   court
29        specifically  directs  the  Department  to  perform  such
30        services; and
31             (2)  the  court  has  ordered  one  or  both  of the
32        parties to the proceeding to reimburse the Department for
33        its reasonable  costs  for  providing  such  services  in
34        accordance  with Department rules, or has determined that
 
SB1591 Engrossed            -91-               LRB9111045EGfg
 1        neither party is financially able to pay.
 2        The Department shall provide written notification to  the
 3    court  of the specific arrangements for supervised visitation
 4    and projected monthly costs  within  60  days  of  the  court
 5    order.  The  Department  shall  send to the court information
 6    related to the costs incurred except in cases where the court
 7    has determined the parties are financially unable to pay. The
 8    court may order additional periodic reports as appropriate.
 9        (u)  Whenever the Department places a child in a licensed
10    foster home, group home, child  care  institution,  or  in  a
11    relative home, the Department shall provide to the caretaker:
12             (1)  available  detailed  information concerning the
13        child's  educational  and  health  history,   copies   of
14        immunization  records  (including  insurance  and medical
15        card information), a  history  of  the  child's  previous
16        placements,  if  any,  and  reasons for placement changes
17        excluding any information that identifies or reveals  the
18        location of any previous caretaker;
19             (2)  a  copy  of  the  child's portion of the client
20        service plan, including any visitation  arrangement,  and
21        all  amendments  or  revisions  to  it  as related to the
22        child; and
23             (3)  information containing details of  the  child's
24        individualized   educational   plan  when  the  child  is
25        receiving special education services.
26        The caretaker shall be informed of any  known  social  or
27    behavioral   information  (including,  but  not  limited  to,
28    criminal background, fire  setting,  perpetuation  of  sexual
29    abuse,  destructive  behavior, and substance abuse) necessary
30    to care for and safeguard the child.
31        (u-5)  Effective  July  1,   1995,   only   foster   care
32    placements  licensed  as  foster family homes pursuant to the
33    Child Care Act of 1969 shall be eligible  to  receive  foster
34    care  payments  from the Department. Relative caregivers who,
 
SB1591 Engrossed            -92-               LRB9111045EGfg
 1    as of July  1,  1995,  were  approved  pursuant  to  approved
 2    relative   placement  rules  previously  promulgated  by  the
 3    Department at 89 Ill. Adm. Code  335  and  had  submitted  an
 4    application  for  licensure  as  a  foster  family  home  may
 5    continue  to  receive  foster  care  payments  only until the
 6    Department determines that they may be licensed as  a  foster
 7    family home or that their application for licensure is denied
 8    or until September 30, 1995, whichever occurs first.
 9        (v)  The  Department shall access criminal history record
10    information as defined in  the  Illinois  Uniform  Conviction
11    Information   Act   and   information   maintained   in   the
12    adjudicatory  and  dispositional  record system as defined in
13    Section 2605-355 of the Department of State  Police  Law  (20
14    ILCS   2605/2605-355)   if   the  Department  determines  the
15    information is necessary to  perform  its  duties  under  the
16    Abused  and Neglected Child Reporting Act, the Child Care Act
17    of 1969, and the  Children  and  Family  Services  Act.   The
18    Department   shall   provide   for  interactive  computerized
19    communication and processing equipment  that  permits  direct
20    on-line  communication  with the Department of State Police's
21    central criminal history  data  repository.   The  Department
22    shall  comply with all certification requirements and provide
23    certified operators who have been trained by  personnel  from
24    the  Department  of State Police.  In addition, one Office of
25    the Inspector General investigator shall have training in the
26    use of the criminal history  information  access  system  and
27    have  access to the terminal.  The Department of Children and
28    Family Services and its employees shall abide  by  rules  and
29    regulations  established  by  the  Department of State Police
30    relating to the access and dissemination of this information.
31        (w)  Within 120 days of August 20,  1995  (the  effective
32    date  of Public Act 89-392), the Department shall prepare and
33    submit to the Governor and the General  Assembly,  a  written
34    plan  for  the  development of in-state licensed secure child
 
SB1591 Engrossed            -93-               LRB9111045EGfg
 1    care facilities that care for children who  are  in  need  of
 2    secure  living  arrangements  for  their  health, safety, and
 3    well-being.  For purposes of  this  subsection,  secure  care
 4    facility  shall mean a facility that is designed and operated
 5    to ensure that all entrances and exits from the  facility,  a
 6    building  or  a  distinct part of the building, are under the
 7    exclusive control of the staff of the  facility,  whether  or
 8    not  the  child  has  the  freedom  of  movement  within  the
 9    perimeter  of the facility, building, or distinct part of the
10    building.  The plan shall include descriptions of  the  types
11    of  facilities  that  are  needed  in  Illinois;  the cost of
12    developing these secure care facilities; the estimated number
13    of placements; the potential cost savings resulting from  the
14    movement of children currently out-of-state who are projected
15    to   be   returned  to  Illinois;  the  necessary  geographic
16    distribution of these facilities in Illinois; and a  proposed
17    timetable for development of such facilities.
18    (Source: P.A.  90-11, eff. 1-1-98; 90-27, eff. 1-1-98; 90-28,
19    eff.  1-1-98;  90-362,  eff.  1-1-98;  90-590,  eff.  1-1-99;
20    90-608, eff. 6-30-98;  90-655,  eff.  7-30-98;  91-239,  eff.
21    1-1-00; 91-357, eff. 7-29-99; revised 8-6-99.)

22        Section  15.   The   Department  of  Children  and Family
23    Services Powers Law  of  the  Civil  Administrative  Code  of
24    Illinois is amended by changing Section 510-5 as follows:

25        (20 ILCS 510/510-5)
26        Sec. 510-5.  Definition.  As used in this Article 510 30,
27    "Department"  means  the  Department  of  Children and Family
28    Services.
29    (Source: P.A. 91-239, eff. 1-1-00; revised 11-5-99.)

30        Section 16.  The Department  of  Commerce  and  Community
31    Affairs  Law  of the Civil Administrative Code of Illinois is
 
SB1591 Engrossed            -94-               LRB9111045EGfg
 1    amended  by  changing  Sections  605-55,  605-385,   605-415,
 2    605-615,  605-705,  605-800,  605-850,  605-855, 605-860, and
 3    605-940  and  renumbering  Sections  46.6d,  46.19k,  46.34a,
 4    46.34b, 46.70, 46.71, 46.75, and 46.76 as follows:

 5        (20 ILCS 605/605-55) (was 20 ILCS 605/46.21)
 6        Sec. 605-55.  Contracts  and  other  acts  to  accomplish
 7    Department's  duties.   To  make  and  enter  into contracts,
 8    including but not limited to making grants and loans to units
 9    of local government,  private  agencies  as  defined  in  the
10    Illinois   State   Auditing   Act,  non-profit  corporations,
11    educational  institutions,  and  for-profit   businesses   as
12    authorized pursuant to appropriations by the General Assembly
13    from  the  Build  Illinois  Bond  Fund,  the  Build  Illinois
14    Purposes  Fund,  the  Fund  for Illinois' Future, the Capital
15    Development Fund, and the General Revenue Fund, and generally
16    to do all things that, in its  judgment,  may  be  necessary,
17    proper, and expedient in accomplishing its duties.
18    (Source:  P.A.  91-34,  eff.  7-1-99;  91-239,  eff.  1-1-00;
19    revised 8-3-99.)

20        (20 ILCS 605/605-111) (was 20 ILCS 605/46.34a)
21        Sec.  605-111.   Transfer  relating  to the Illinois Main
22    Street Program.  46.34a. To assume from  the  Office  of  the
23    Lieutenant  Governor  on  July 1, 1999, all personnel, books,
24    records, papers, documents, property both real and  personal,
25    and  pending  business  in any way pertaining to the Illinois
26    Main Street Program.  All personnel transferred  pursuant  to
27    this   Section  shall  receive  certified  status  under  the
28    Personnel Code.
29    (Source: P.A. 91-25, eff. 6-9-99; revised 8-2-99.)

30        (20 ILCS 605/605-112) (was 20 ILCS 605/46.34b)
31        Sec.  605-112.   Transfer  relating  to  the  State  Data
 
SB1591 Engrossed            -95-               LRB9111045EGfg
 1    Center.  46.34b. To assume from the Executive Office  of  the
 2    Governor,  Bureau  of  the  Budget,  on  July  1,  1999,  all
 3    personnel,  books,  records, papers, documents, property both
 4    real and personal, and pending business in any way pertaining
 5    to  the  State  Data  Center,  established  pursuant   to   a
 6    Memorandum  of  Understanding  entered  into  with the Census
 7    Bureau pursuant to 15 U.S.C.  Section  1525.   All  personnel
 8    transferred  pursuant to this Section shall receive certified
 9    status under the Personnel Code.
10    (Source: P.A. 91-25, eff. 6-9-99; revised 8-2-99.)

11        (20 ILCS 605/605-323) (was 20 ILCS 605/46.76)
12        Sec.  605-323.  46.76.   Energy  Assistance  Contribution
13    Fund.
14        (a)  The Department may  accept  gifts,  grants,  awards,
15    matching  contributions, interest income, appropriations, and
16    cost sharings from individuals, businesses, governments,  and
17    other  third-party  sources, on terms that the Director deems
18    advisable,  to  assist   eligible   households,   businesses,
19    industries,  educational institutions, hospitals, health care
20    facilities,  and  not-for-profit  entities  to   obtain   and
21    maintain  reliable  and efficient energy related services, or
22    to improve the efficiency of such services.
23        (b)  The Energy Assistance Contribution Fund  is  created
24    as  a  special  fund  in  the  State Treasury, and all moneys
25    received under this Section  shall  be  deposited  into  that
26    Fund.   Moneys in the Energy Assistance Contribution Fund may
27    be expended for purposes consistent with the conditions under
28    which those moneys are received,  subject  to  appropriations
29    made by the General Assembly for those purposes.
30    (Source: P.A. 91-34, eff. 7-1-99; revised 8-3-99.)

31        (20 ILCS 605/605-385) (was 20 ILCS 605/46.62)
32        Sec.   605-385.   Technology   Challenge  Grant  Program;
 
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 1    Illinois  Advanced  Technology  Enterprise  Development   and
 2    Investment Program.  To establish and administer a Technology
 3    Challenge Grant Program and an Illinois Technology Enterprise
 4    Development   and  Investment  Program  as  provided  by  the
 5    Technology Advancement and  Development  Act  and  to  expend
 6    appropriations in accordance therewith.
 7    (Source:  P.A.  91-239,  eff.  1-1-00;  91-476, eff. 8-11-99;
 8    revised 10-20-99.)

 9        (20 ILCS 605/605-415)
10        Sec.  605-415.  Job  Training  and  Economic  Development
11    Grant Program.
12        (a)  Legislative findings.  The  General  Assembly  finds
13    that:
14             (1)  Despite  the  large  number  of  unemployed job
15        seekers, many employers are  having  difficulty  matching
16        the  skills  they  require  with the skills of workers; a
17        similar  problem  exists  in  industries  where   overall
18        employment  may  not  be  expanding but there is an acute
19        need for skilled workers in particular occupations.
20             (2)  The  State  of  Illinois  should  foster  local
21        economic development  by  linking  the  job  training  of
22        unemployed  disadvantaged  citizens  with  the  workforce
23        needs of local business and industry.
24             (3)  Employers  often  need assistance in developing
25        training resources that will provide  work  opportunities
26        for disadvantaged populations.
27        (b)  Definitions.  As used in this Section:
28        "Community   based   provider"   means  a  not-for-profit
29    organization, with local boards of directors,  that  directly
30    provides job training services.
31        "Disadvantaged persons" has the same meaning as in Titles
32    II-A and II-C of the federal Job Training Partnership Act.
33        "Training  partners" means a community-based provider and
 
SB1591 Engrossed            -97-               LRB9111045EGfg
 1    one or more  employers  who  have  established  training  and
 2    placement linkages.
 3        (c)  From   funds  appropriated  for  that  purpose,  the
 4    Department of Commerce and Community Affairs shall administer
 5    a Job Training and Economic Development Grant  Program.   The
 6    Director shall make grants to community-based providers.  The
 7    grants shall be made to support the following:
 8             (1)  Partnerships  between community-based providers
 9        and employers for the  customized  training  of  existing
10        low-skilled,   low-wage   employees   and   newly   hired
11        disadvantaged persons.
12             (2)  Partnerships  between community-based providers
13        and employers to develop and  operate  training  programs
14        that link the work force needs of local industry with the
15        job training of disadvantaged persons.
16        (d)  For   projects   created   under  paragraph  (1)  of
17    subsection (c):
18             (1)  The  Department  shall  give  a   priority   to
19        projects  that include an in-kind match by an employer in
20        partnership with a community-based provider and  projects
21        that use instructional materials and training instructors
22        directly  used  in  the  specific  industry sector of the
23        partnership employer.
24             (2)  The partnership  employer  must  be  an  active
25        participant  in  the  curriculum  development  and  train
26        primarily disadvantaged populations.
27        (e)  For   projects   created   under  paragraph  (2)  of
28    subsection (c):
29             (1)  Community based organizations shall assess  the
30        employment barriers and needs of local residents and work
31        in    partnership   with   local   economic   development
32        organizations to identify the priority workforce needs of
33        the local industry.
34             (2)  Training  partners  (that  is,  community-based
 
SB1591 Engrossed            -98-               LRB9111045EGfg
 1        organizations  and  employers)  shall  work  together  to
 2        design  programs   with   maximum   benefits   to   local
 3        disadvantaged persons and local employers.
 4             (3)  Employers   must  be  involved  in  identifying
 5        specific  skill-training  needs,   planning   curriculum,
 6        assisting   in   training   activities,   providing   job
 7        opportunities,  and coordinating job retention for people
 8        hired after training through this program  and  follow-up
 9        support.
10             (4)  The  community-based  organizations shall serve
11        disadvantaged persons, including welfare recipients.
12        (f)  The Department  shall  adopt  rules  for  the  grant
13    program  and shall create a competitive application procedure
14    for those grants to be awarded beginning in fiscal year 1998.
15    Grants shall be based  on  a  performance  based  contracting
16    system.   Each  grant shall be based on the cost of providing
17    the training services and the goals  negotiated  and  made  a
18    part  of the contract between the Department and the training
19    partners.  The goals shall include the number of people to be
20    trained, the number who stay in the program, the  number  who
21    complete  the program, the number who enter employment, their
22    wages, and the number who retain employment.   The  level  of
23    success  in  achieving  employment, wage, and retention goals
24    shall be a primary  consideration  for  determining  contract
25    renewals  and  subsequent  funding  levels.   In  setting the
26    goals, due consideration shall be  given  to  the  education,
27    work  experience,  and  job  readiness of the trainees; their
28    barriers to employment; and the local job  market.   Periodic
29    payments  under the contracts shall be based on the degree to
30    which the relevant negotiated goals have been met during  the
31    payment period.
32    (Source:  P.A.  90-474,  eff.  1-1-98;  90-655, eff. 7-30-98;
33    90-758,  eff.  8-14-98;  91-34,  eff.  7-1-99;  91-239,  eff.
34    1-1-00; revised 8-3-99.)
 
SB1591 Engrossed            -99-               LRB9111045EGfg
 1        (20 ILCS 605/605-420) (was 20 ILCS 605/46.75)
 2        Sec. 605-420. 46.75. Federal Workforce Development Fund.
 3        (a)  The Department may  accept  gifts,  grants,  awards,
 4    matching  contributions, interest income, appropriations, and
 5    cost sharings from individuals, businesses, governments,  and
 6    other  third-party  sources, on terms that the Director deems
 7    advisable, for any or all of the following purposes:
 8             (1)  to  assist  recipients,  including   recipients
 9        under  the  Temporary Assistance to Needy Families (TANF)
10        program, to  obtain  and  retain  employment  and  become
11        economically self-sufficient;
12             (2)  to  assist economically disadvantaged and other
13        youth to make a  successful  transition  from  school  to
14        work; and
15             (3)  to   assist   other  individuals  targeted  for
16        services  through  education,  training,  and   workforce
17        development  programs to obtain employment-related skills
18        and obtain employment.
19        (b)  The Federal Workforce Development Fund is created as
20    a special fund in the State Treasury, and all moneys received
21    under this Section shall be deposited into that Fund.  Moneys
22    in the Federal Workforce Development Fund may be expended for
23    purposes consistent with the  conditions  under  which  those
24    moneys  are  received,  subject to appropriations made by the
25    General Assembly for those purposes.
26    (Source: P.A. 91-34, eff. 7-1-99; revised 8-3-99.)

27        (20 ILCS 605/605-512) (was 20 ILCS 605/46.70)
28        (Section scheduled to be repealed on December 31, 2004)
29        Sec. 605-512. 46.70.  Small business incubator grants.
30        (a)  Subject  to  availability  of  funds  in  the  Small
31    Business  Incubator  Fund,  the  Director  of  Commerce   and
32    Community  Affairs may make grants to eligible small business
33    incubators in an amount not to exceed  50%  of  State  income
 
SB1591 Engrossed            -100-              LRB9111045EGfg
 1    taxes  paid in the previous calendar year by qualified tenant
 2    businesses subject to the restrictions of this Section.
 3        (b)  There  is  created  a  special  fund  in  the  State
 4    Treasury known as the Small  Business  Incubator  Fund.   The
 5    money  in  the  Fund may be used only for making grants under
 6    subsection (a) of this Section.  The  Department  of  Revenue
 7    shall    certify  by  March  1  of  each  year to the General
 8    Assembly the amount of State income taxes paid  by  qualified
 9    tenant  businesses  in  the previous year.  The Department of
10    Revenue may, by rule, prescribe forms necessary  to  identify
11    qualified  tenant  businesses  under this Section.  An amount
12    equal to 50% of the amount certified  by  the  Department  of
13    Revenue shall be appropriated into the Fund annually.
14        (c)  Eligible  small  business  incubators that receive a
15    grant under this Section may use the grant only  for  capital
16    improvements  on  the  building  housing  the  eligible small
17    business incubator.  Each small business incubator  shall  be
18    eligible  for a grant equal to no more than 50% of the amount
19    of State income taxes paid in the previous year by  qualified
20    tenant  businesses  of  the  small  business incubator, minus
21    administrative costs.  The eligible small business  incubator
22    must keep written records of the use of the grant money for a
23    period of 5 years from disbursement.
24        (d)  By  April 1 of each year, an eligible small business
25    incubator may apply for a grant under this Section  on  forms
26    developed  by  the  Department.   The  Department may require
27    applicants to provide proof of eligibility.  Upon  review  of
28    the  applications,  the  Director  of  Commerce and Community
29    Affairs shall approve or disapprove the application.  At  the
30    start  of each fiscal year or upon approval of the budget for
31    that fiscal year, whichever  is  later,  the  Director  shall
32    determine the amount of funds available for grants under this
33    Section and shall then approve the grants.
34        (e)  For purposes of this Section:
 
SB1591 Engrossed            -101-              LRB9111045EGfg
 1             (1)  "Eligible  small  business  incubator" means an
 2        entity that is dedicated to the successful development of
 3        entrepreneurial companies, has a specific written  policy
 4        identifying  requirements  for  a  business "to graduate"
 5        from the incubator, either owns or leases real estate  in
 6        which  qualified  tenant businesses operate, and provides
 7        all  of  the  following  services:  management  guidance,
 8        rental   spaces,   shared   basic   business   equipment,
 9        technology support services, and assistance in  obtaining
10        financing.
11             (2)  "Qualified  tenant  business"  means a business
12        that  currently  leases  space  from  an  eligible  small
13        business incubator, is less than 5 years old, and  either
14        has not fulfilled the eligible small business incubator's
15        graduation    requirements   or   has   fulfilled   these
16        requirements within the last 5 years.
17        (f)  Five percent of  the  amount  that  is  appropriated
18    annually  into  the  Small  Business  Incubator Fund shall be
19    allotted to the Department of Commerce and Community  Affairs
20    for  the purpose of administering, overseeing, and evaluating
21    the grant process and outcome.
22        (g)  This Section is repealed on December 31, 2004.
23        The evaluation of the effectiveness of the grant  process
24    and  subsequent  outcome  of  job and business creation shall
25    recommend the continuation or the repeal of this Section  and
26    shall  be  submitted to the Governor and the General Assembly
27    before December 31, 2003.
28    (Source: P.A. 91-592, eff. 8-14-99; revised 10-26-99.)

29        (20 ILCS 605/605-550) (was 20 ILCS 605/46.71)
30        Sec. 605-550. 46.71.  Model domestic violence and  sexual
31    assault employee awareness and assistance policy.
32        (a)  The  Department shall convene a task force including
33    members  of  the  business  community,  employees,   employee
 
SB1591 Engrossed            -102-              LRB9111045EGfg
 1    organizations,  representatives from the Department of Labor,
 2    and  directors  of  domestic  violence  and  sexual   assault
 3    programs,  including  representatives  of  statewide advocacy
 4    organizations for the prevention  of  domestic  violence  and
 5    sexual  assault,  to  develop  a  model domestic violence and
 6    sexual assault employee awareness and assistance  policy  for
 7    businesses.
 8        The  Department  shall  give  due  consideration  to  the
 9    recommendations of the Governor, the President of the Senate,
10    and   the   Speaker  of  the  House  of  Representatives  for
11    participation by any person on the task force, and shall make
12    reasonable efforts to assure regional balance in membership.
13        (b)  The purpose of  the  model  employee  awareness  and
14    assistance  policy  shall  be  to provide businesses with the
15    best practices, policies, protocols, and procedures in  order
16    that  they  ascertain  domestic  violence  and sexual assault
17    awareness in the workplace, assist  affected  employees,  and
18    provide  a safe and helpful working environment for employees
19    currently or potentially experiencing the effects of domestic
20    violence or sexual assault.  The model plan shall include but
21    not be limited to:
22             (1)  the  establishment  of  a  definite   corporate
23        policy statement recognizing domestic violence and sexual
24        assault as workplace issues as well as promoting the need
25        to  maintain  job  security for those employees currently
26        involved in domestic violence or sexual assault disputes;
27             (2)  policy and  service  publication  requirements,
28        including posting these policies and service availability
29        pamphlets  in  break  rooms,  on  bulletin boards, and in
30        restrooms,   and   transmitting   them   through    other
31        communication methods;
32             (3)  a  listing  of  current  domestic  violence and
33        sexual assault  community  resources  such  as  shelters,
34        crisis   intervention   programs,   counseling  and  case
 
SB1591 Engrossed            -103-              LRB9111045EGfg
 1        management programs, and legal  assistance  and  advocacy
 2        opportunities for affected employees;
 3             (4)  measures  to ensure workplace safety including,
 4        where  appropriate,  designated  parking  areas,   escort
 5        services, and other affirmative safeguards;
 6             (5)  training  programs  and  protocols  designed to
 7        educate employees  and  managers  in  how  to  recognize,
 8        approach,  and  assist  employees  experiencing  domestic
 9        violence  or  sexual  assault, including both victims and
10        batterers; and
11             (6)  other  issues  as  shall  be  appropriate   and
12        relevant  for  the  task  force  in  developing the model
13        policy.
14        (c)  The model policy shall be reviewed by the task force
15    to assure consistency with existing law and shall be made the
16    subject  of  public  hearings  convened  by  the   Department
17    throughout  the  State  at  places  and  at  times  which are
18    convenient for attendance by  the  public,  after  which  the
19    policy  shall  be  reviewed  by the task force and amended as
20    necessary to reflect concerns raised  at  the  hearings.   If
21    approved  by  the  task  force,  the  model  policy  shall be
22    provided as approved with explanation of  its  provisions  to
23    the Governor and the General Assembly not later than one year
24    after  the  effective date of this amendatory Act of the 91st
25    General Assembly.  The Department shall make every effort  to
26    notify  businesses  of the availability of the model domestic
27    violence and sexual assault employee awareness and assistance
28    policy.
29        (d)  The Department, in consultation with the task force,
30    providers of services, the advisory council,  the  Department
31    of   Labor,   and   representatives   of  statewide  advocacy
32    organizations for the prevention  of  domestic  violence  and
33    sexual assault, shall provide technical support, information,
34    and  encouragement  to businesses to implement the provisions
 
SB1591 Engrossed            -104-              LRB9111045EGfg
 1    of the model.
 2        (e)  Nothing contained in this Section shall be deemed to
 3    prevent businesses from adopting their own domestic  violence
 4    and sexual assault employee awareness and assistance policy.
 5        (f)  The  Department  shall  survey  businesses  within 4
 6    years of the effective date of this  amendatory  Act  of  the
 7    91st  General Assembly to determine the level of model policy
 8    adoption amongst businesses and shall take steps necessary to
 9    promote the further adoption of such policy.
10    (Source: P.A. 91-592, eff. 8-14-99; revised 10-26-99.)

11        (20 ILCS 605/605-615) (was 20 ILCS 605/46.19e)
12        Sec. 605-615. Assistance with  exports.   The  Department
13    shall  have  the  following  duties  and  responsibilities in
14    regard to the Civil Administrative Code of Illinois:
15        (1)  To establish  or  cosponsor  mentoring  conferences,
16    utilizing experienced manufacturing exporters, to explain and
17    provide  information  to prospective export manufacturers and
18    businesses  concerning  the  process  of  exporting  to  both
19    domestic and international opportunities.
20        (2)  To  provide  technical  assistance  to   prospective
21    export  manufacturers  and  businesses  seeking  to establish
22    domestic and international export opportunities.
23        (3)  To coordinate with the Department's  Small  Business
24    Development  Centers  to  link buyers with prospective export
25    manufacturers and businesses.
26        (4)  To promote, both domestically and  abroad,  products
27    made  in Illinois in order to inform and advise consumers and
28    buyers of their high quality standards and craftsmanship.
29        (5)  To provide technical assistance toward establishment
30    of export trade corporations in the private sector.
31        (6)  To  develop  an  electronic  data  base  to  compile
32    information on international trade and investment  activities
33    in   Illinois  companies,  provide  access  to  research  and
 
SB1591 Engrossed            -105-              LRB9111045EGfg
 1    business  opportunities  through  external  data  bases,  and
 2    connect this data base  through  international  communication
 3    systems  with  appropriate  domestic  and  worldwide networks
 4    users.
 5        (7)  To collect  and  distribute  to  foreign  commercial
 6    libraries   directories,   catalogs,   brochures,  and  other
 7    information of value to foreign businesses considering  doing
 8    business in this State.
 9        (8)  To  establish an export finance awareness program to
10    provide information to banking  organizations  about  methods
11    used  by banks to provide financing for businesses engaged in
12    exporting and about  other  State  and  federal  programs  to
13    promote and expedite export financing.
14        (9)  To  undertake  a  survey  of Illinois' businesses to
15    identify exportable products and the businesses interested in
16    exporting.
17    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
18    revised 8-5-99.)

19        (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
20        Sec.  605-705.  Grants  to  local  tourism and convention
21    bureaus.
22        (a)  To establish a grant program for local  tourism  and
23    convention   bureaus.    The   Department  will  develop  and
24    implement a program for the use of funds, as authorized under
25    this Act, by local tourism and convention bureaus.   For  the
26    purposes  of  this Act, bureaus eligible to receive funds are
27    defined as those bureaus in legal existence as of January  1,
28    1985   that   are  either  a  unit  of  local  government  or
29    incorporated as a not-for-profit organization, are affiliated
30    with at least one municipality or county, and employ one full
31    time staff person whose purpose is to promote  tourism.  Each
32    bureau  receiving  funds  under this Act will be certified by
33    the Department as the designated recipient to serve  an  area
 
SB1591 Engrossed            -106-              LRB9111045EGfg
 1    of  the  State. These funds may not be used in support of the
 2    Chicago World's Fair.
 3        (b)  To distribute grants to local tourism and convention
 4    bureaus from appropriations made from the Local Tourism  Fund
 5    for  that  purpose.   Of the amounts appropriated annually to
 6    the Department for expenditure under this Section,  one-third
 7    of  those  monies  shall be used for grants to convention and
 8    tourism bureaus in cities  with  a  population  greater  than
 9    500,000.     The   remaining   two-thirds   of   the   annual
10    appropriation shall be used  for  grants  to  convention  and
11    tourism  bureaus in the remainder of the State, in accordance
12    with  a  formula  based  upon  the  population  served.   The
13    Department may reserve up to 10% of the total appropriated to
14    conduct audits of grants, to provide incentive funds to those
15    bureaus that will conduct promotional activities designed  to
16    further  the  Department's statewide advertising campaign, to
17    fund special statewide promotional activities,  and  to  fund
18    promotional  activities  that support an increased use of the
19    State's parks or historic sites.
20    (Source:  P.A.  90-26,  eff.  7-1-97;  91-239,  eff.  1-1-00;
21    91-357, eff. 7-29-99; revised 8-4-99.)

22        (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)
23        Sec. 605-707. 46.6d.  International Tourism Program.
24        (a)  The Department of  Commerce  and  Community  Affairs
25    must  establish  a  grant  program for international tourism.
26    The Department shall develop and  implement  the  program  on
27    January  1,  2000  by  rule.   As  part  of  the program, the
28    Department shall assist  the  City  of  Chicago's  Office  of
29    Tourism  and  other convention and tourism bureaus in Chicago
30    in  the   formation   of   the   Illinois   Partnership   for
31    International  Meetings and Tourism under the General Not For
32    Profit Corporation Act of 1986.  The Partnership's  Board  of
33    Directors  shall  consist  of  the  Director  of Commerce and
 
SB1591 Engrossed            -107-              LRB9111045EGfg
 1    Community Affairs or his or her designee, the chief executive
 2    of the City of Chicago's Office of  Tourism,  and  3  members
 3    appointed  by the Director of Commerce and Community Affairs.
 4    One of the Director's  appointees  shall  be  a  person  with
 5    leadership  experience  at a convention and tourism bureau in
 6    Chicago certified by the Department, and 2 of the  Director's
 7    appointees  shall  be  persons  with leadership experience at
 8    convention and tourism bureaus in the State outside the  City
 9    of   Chicago   certified   by   the  Department  with  active
10    international tourism marketing  programs.   The  powers  and
11    duties  of  the  Partnership  shall  be  to (i) work with the
12    Department for efficient use of their  international  tourism
13    marketing  resources,  (ii) promote Illinois in international
14    meetings and tourism markets, (iii) work with convention  and
15    tourism  bureaus  throughout the State to increase the number
16    of international  tourists  to  Illinois,  and  (iv)  provide
17    training,  technical  support,  and  grants to convention and
18    tourism bureaus in cities other than Chicago.
19        (b)  The Department shall make the grants from  money  in
20    the International Tourism Fund, a special fund created in the
21    State  Treasury.   Of  the amounts deposited into the Fund in
22    fiscal year 2000 after January 1, 2000, 55% shall be used for
23    grants to convention and tourism bureaus  in  Chicago  (other
24    than  the  City of Chicago's Office of Tourism) and 45% shall
25    be  used  for  grants  to  the   Illinois   Partnership   for
26    International Meetings and Tourism.  Of the amounts deposited
27    into the Fund in fiscal year 2001 and thereafter, 27.5% shall
28    be  used  for  grants  to  the  City  of  Chicago's Office of
29    Tourism, 27.5% shall be used for grants to  other  convention
30    and  tourism  bureaus  in  Chicago, and 45% shall be used for
31    grants to the Illinois Partnership for International Meetings
32    and Tourism. Of the amounts granted to the  Partnership,  not
33    less than $1,000,000 shall be used annually to make grants to
34    convention  and  tourism bureaus in cities other than Chicago
 
SB1591 Engrossed            -108-              LRB9111045EGfg
 1    that  demonstrate  their  international  tourism  appeal  and
 2    request to develop  or  expand  their  international  tourism
 3    marketing program.
 4        (c)  A  convention  and  tourism  bureau  is  eligible to
 5    receive grant moneys under this Section if the bureau (i)  is
 6    a  unit of local government or is an entity established under
 7    the General Not For Profit Corporation Act of 1986,  (ii)  is
 8    affiliated  with  at  least one municipality or county, (iii)
 9    employs at least one full-time  staff  person,  and  (iv)  is
10    certified  by  the  Department as the designated recipient to
11    serve an area of the State.  The City of Chicago's Office  of
12    Tourism  and  all convention and tourism bureaus must provide
13    matching funds equal to the grant to be eligible  to  receive
14    the  grant.   Grants received by the City of Chicago's Office
15    of Tourism and by convention and tourism bureaus  in  Chicago
16    may  be  expended  for  the  general  purposes  of  promoting
17    conventions and tourism.
18    (Source: P.A. 91-604, eff. 8-16-99; revised 12-10-99.)

19        (20 ILCS 605/605-800) (was 20 ILCS 605/46.19a in part)
20        Sec.  605-800.  Training  grants  for  skills in critical
21    demand.
22        (a)  Grants to provide training  in  fields  affected  by
23    critical  demands  for certain skills may be made as provided
24    in this Section.
25        (b)  The Director may make grants to  eligible  employers
26    or  to  other  eligible  entities  on  behalf of employers as
27    authorized  in  subsection  (c)  to  provide   training   for
28    employees  in fields for which there are critical demands for
29    certain skills.
30        (c)  The Director may accept  applications  for  training
31    grant funds and grant requests from:  (i) entities sponsoring
32    multi-company  eligible employee training projects as defined
33    in subsection (d), including business associations, strategic
 
SB1591 Engrossed            -109-              LRB9111045EGfg
 1    business partnerships, institutions of  secondary  or  higher
 2    education,   large   manufacturers   for   supplier   network
 3    companies,    federal    Job    Training    Partnership   Act
 4    administrative  entities  or  grant  recipients,  and   labor
 5    organizations   when   those  projects  will  address  common
 6    training needs identified  by  participating  companies;  and
 7    (ii)  individual  employers  that  are  undertaking  eligible
 8    employee  training  projects  as  defined  in subsection (d),
 9    including intermediaries and training agents.
10        (d)  The Director may make grants to eligible  applicants
11    as  defined  in subsection (c) for employee training projects
12    that include, but need not be limited to, one or more of  the
13    following:
14             (1)  Training   programs   in  response  to  new  or
15        changing technology being introduced in the workplace.
16             (2)  Job-linked training that offers special  skills
17        for  career  advancement  or that is preparatory for, and
18        leads directly to, jobs with  definite  career  potential
19        and long-term job security.
20             (3)  Training  necessary  to implement total quality
21        management  or  improvement  or   both   management   and
22        improvement systems within the workplace.
23             (4)  Training related to new machinery or equipment.
24             (5)  Training  of  employees  of  companies that are
25        expanding into new  markets  or  expanding  exports  from
26        Illinois.
27             (6)  Basic,  remedial,  or  both  basic and remedial
28        training  of  employees  as  a  prerequisite  for   other
29        vocational or technical skills training or as a condition
30        for sustained employment.
31             (7)  Self-employment  training of the unemployed and
32        underemployed   with   comprehensive,    competency-based
33        instructional   programs  and  services,  entrepreneurial
34        education and training initiatives for  youth  and  adult
 
SB1591 Engrossed            -110-              LRB9111045EGfg
 1        learners  in  cooperation with the Illinois Institute for
 2        Entrepreneurial  Education,   training   and   education,
 3        conferences, workshops, and best practice information for
 4        local  program operators of entrepreneurial education and
 5        self-employment training programs.
 6             (8)  Other training activities or projects, or  both
 7        training activities and projects, related to the support,
 8        development,  or  evaluation  of  job  training programs,
 9        activities,  and  delivery  systems,  including  training
10        needs assessment and design.
11        (e)  Grants shall be made on  the  terms  and  conditions
12    that  the  Department  shall  determine.  No grant made under
13    subsection (d), however, shall exceed 50% of the direct costs
14    of all approved training programs provided by the employer or
15    the employer's training agent or other entity as  defined  in
16    subsection (c).  Under this Section, allowable costs include,
17    but are not limited to:
18             (1)  Administrative  costs of tracking, documenting,
19        reporting,  and  processing  training  funds  or  project
20        costs.
21             (2)  Curriculum development.
22             (3)  Wages and fringe benefits of employees.
23             (4)  Training  materials,  including  scrap  product
24        costs.
25             (5)  Trainee travel expenses.
26             (6)  Instructor  costs,  including   wages,   fringe
27        benefits, tuition, and travel expenses.
28             (7)  Rent, purchase, or lease of training equipment.
29             (8)  Other usual and customary training costs.
30        (f)  The  Director  will  ensure  that  a  minimum of one
31    on-site grant monitoring visit is conducted by the Department
32    either during the course of the  grant  period  or  within  6
33    months following the end of the grant period.  The Department
34    shall  verify  that the grantee's financial management system
 
SB1591 Engrossed            -111-              LRB9111045EGfg
 1    is structured to provide for accurate, current, and  complete
 2    disclosure  of  the financial results of the grant program in
 3    accordance  with  all  provisions,  terms,   and   conditions
 4    contained in the grant contract.
 5        (g)  The Director may establish and collect a schedule of
 6    charges from subgrantee entities and other system users under
 7    federal   job-training  programs  for  participating  in  and
 8    utilizing the  Department's  automated  job-training  program
 9    information   systems   if  the  systems  and  the  necessary
10    participation and utilization are requirements of the federal
11    job-training programs.  All monies collected pursuant to this
12    subsection shall be deposited into the  Federal  Job-Training
13    Information Systems Revolving Fund created in Section 605-805
14    35-805.
15    (Source:  P.A.  90-454,  eff.  8-16-97;  91-239, eff. 1-1-00;
16    91-476, eff. 8-11-99; revised 10-20-99.)

17        (20 ILCS 605/605-817) (was 20 ILCS 605/46.19k)
18        Sec. 605-817. 46.19k.  Family loan program.
19        (a)  From amounts  appropriated  for  such  purpose,  the
20    Department  in  consultation  with  the  Department  of Human
21    Services shall solicit proposals to establish programs to  be
22    known  as  family loan programs.  Such programs shall provide
23    small, no-interest loans to  custodial  parents  with  income
24    below 200% of the federal poverty level an who are working or
25    enrolled  in  a  post-secondary  education program, to aid in
26    covering  the  costs  of  unexpected  expenses   that   could
27    interfere  with  their  ability  to  maintain  employment  or
28    continue  education.   Loans  awarded  through  a family loan
29    program may be paid directly to a third party on behalf of  a
30    loan recipient and in either case shall not constitute income
31    or  resources  for the purposes of public assistance and care
32    so long as the funds are used for the intended purpose.
33        (b)  The Director shall  enter  into  written  agreements
 
SB1591 Engrossed            -112-              LRB9111045EGfg
 1    with   not-for-profit   organizations   or  local  government
 2    agencies to administer  loan  pools.    Agreements  shall  be
 3    entered  into  with no more than 4 organizations or agencies,
 4    no more than one of which shall be located  in  the  city  of
 5    Chicago.
 6        (c)  Program   sites  shall  be  approved  based  on  the
 7    demonstrated ability  of  the  organization  or  governmental
 8    agency  to  secure  funding  from  private  or public sources
 9    sufficient to establish a loan pool to be maintained  through
10    repayment  agreements  entered  into  by  eligible low-income
11    families.   Funds  awarded  by  the  Department  to  approved
12    program sites shall be  used  for  the  express  purposes  of
13    covering  staffing  and  administration costs associated with
14    administering the loan pool.
15    (Source: P.A. 91-372, eff. 1-1-00; revised 8-11-99.)

16        (20 ILCS 605/605-850) (was 20 ILCS 605/46.32a in part)
17        Sec.   605-850.   Labor-management-community   relations;
18    Labor-Management-Community    Labor-Management    Cooperation
19    Committee.
20        (a)  Because  economic  development  investment  programs
21    must be supplemented with  efforts  to  maintain  a  skilled,
22    stable,  and  diverse workforce able to meet the needs of new
23    and  growing  business  enterprises,  the  Department   shall
24    promote   better  labor-management-community  and  government
25    operations by providing  assistance  in  the  development  of
26    local  labor-management-community  committees  and coalitions
27    established to address employment issues facing families  and
28    by helping Illinois current and prospective employers attract
29    and  retain  a  diverse  and productive workforce through the
30    promotion and support of dependent care policies and programs
31    in the workplace and community.
32        (b)  In    the    Department    there    shall    be    a
33    Labor-Management-Community Cooperation Committee composed  of
 
SB1591 Engrossed            -113-              LRB9111045EGfg
 1    18  public  members appointed by the Governor with the advice
 2    and consent of  the  Senate.   Six  members  shall  represent
 3    executive  level  management  of  businesses, 6 members shall
 4    represent major labor union leadership, and 6  members  shall
 5    represent community leadership.  The Governor shall designate
 6    one  1 business representative and one 1 labor representative
 7    as cochairmen.  Appointed members shall not be represented at
 8    a meeting by another person.  There shall  be  9  ex  officio
 9    nonvoting   members:   the   Director,  who  shall  serve  as
10    Secretary, the Director of  Labor,  the  Secretary  of  Human
11    Services,  the  Director  of  Public  Health, the Director of
12    Employment  Security,  the  President  of  the  Senate,   the
13    Minority  Leader  of  the Senate, the Speaker of the House of
14    Representatives, and the Minority  Leader  of  the  House  of
15    Representatives.   Each  ex officio member shall serve during
16    the term of his or her office.  Ex  officio  members  may  be
17    represented by duly authorized substitutes.
18        In  making  the initial public member appointments to the
19    Committee, 3 of the business representatives  and  3  of  the
20    labor  union  representatives  shall  be  appointed for terms
21    expiring July 1, 1987.  The remaining public members shall be
22    appointed for  terms  expiring  July  1,  1988.   The  public
23    members  appointed  under  this  amendatory  Act  of the 91st
24    General Assembly shall be divided  into  2  groups  with  the
25    first  group having terms that expire on July 1, 2002 and the
26    second group having  terms  that  expire  on  July  1,  2003.
27    Thereafter,   public   members  of  the  Committee  shall  be
28    appointed for terms of 2 years expiring on July 1,  or  until
29    their  successors  are appointed and qualified.  The Governor
30    may at any time, with the advice and consent of  the  Senate,
31    make  appointments  to  fill  vacancies for the balance of an
32    unexpired  term.   Public   members   shall   serve   without
33    compensation  but  shall  be reimbursed by the Department for
34    necessary expenses  incurred  in  the  performance  of  their
 
SB1591 Engrossed            -114-              LRB9111045EGfg
 1    duties.  The Department shall provide staff assistance to the
 2    Committee.
 3        (c)  The Committee shall have the following duties:
 4             (1)  To   improve   communications   between  labor,
 5        management,  and  communities  on  significant   economic
 6        problems  facing  the  State,  especially with respect to
 7        identifying new ways to attract and retain employees  and
 8        provide  an  environment  in which employees can do their
 9        best work.
10             (2)  To encourage and  support  the  development  of
11        local  labor, management, and community committees at the
12        plant, industry and area  levels  across  the  State  and
13        encourage and support the development of local coalitions
14        to support the implementation of family-friendly policies
15        in the workplace.
16             (3)  To     assess     the    progress    of    area
17        labor-management-community    committees    and     local
18        coalitions  that  have  been  formed across the State and
19        provide  input  to  the  Governor  and  General  Assembly
20        concerning grant programs established in this Act.
21             (4)  To   convene   a   statewide   conference    on
22        labor-management-community concerns at least once every 2
23        years  and  to convene a series of regional work, family,
24        and community planning conferences throughout  the  State
25        for  employers,  unions,  and  community  leaders to form
26        local coalitions to share  information,  pool  resources,
27        and  address  work  and  family  concerns  in  their  own
28        communities.
29             (5)  To issue a report on labor-management-community
30        and  employment-related  family  concerns to the Governor
31        and the General Assembly  every  2  years.   This  report
32        shall  outline  the  accomplishments of the Committee and
33        specific   recommendations   for   improving    statewide
34        labor-management-community  relations  and supporting the
 
SB1591 Engrossed            -115-              LRB9111045EGfg
 1        adoption of family-friendly work practices throughout the
 2        State.;
 3             (6)  To advise the Department on dependent care  and
 4        other employment-related family initiatives.; and
 5             (7)  To  advise  the Department on other initiatives
 6        to foster  maintenance  and  development  of  productive,
 7        stable,  and diverse workforces to supplement and advance
 8        community and State investment-based economic development
 9        programs.
10    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
11    91-476, eff. 8-11-99; revised 10-20-99.)

12        (20 ILCS 605/605-855) (was 20 ILCS 605/46.32a in part)
13        Sec.    605-855.   Grants   to   local   coalitions   and
14    labor-management-community labor-management committees.
15        (a)  The   Director,   with    the    advice    of    the
16    Labor-Management-Community  Cooperation Committee, shall have
17    the authority to provide grants  to  employee  coalitions  or
18    other  coalitions  that  enhance  or  promote work and family
19    programs and address  specific  community  concerns,  and  to
20    provide  matching  grants,  grants,  and  other  resources to
21    establish   or   assist    area    labor-management-community
22    committees   and   other   projects  that  serve  to  enhance
23    labor-management-community relations.  The  Department  shall
24    have    the    authority,    with    the    advice   of   the
25    Labor-Management-Community Cooperation  Committee,  to  award
26    grants  or  matching  grants  in  the  following  4  areas as
27    provided in subsections (b) through (g) (e).
28        (b)  To provide 60% Matching  grants  to  existing  local
29    labor-management-community  committees.   To  be eligible for
30    matching  grants   pursuant   to   this   subsection,   local
31    labor-management-community  committees  shall meet all of the
32    following criteria:
33             (1)  Be  a   formal,   not-for-profit   organization
 
SB1591 Engrossed            -116-              LRB9111045EGfg
 1        structured   for   continuing   service   with  voluntary
 2        membership.
 3             (2)  Be composed of labor, management, and community
 4        representatives.
 5             (3)  Service a distinct and identifiable  geographic
 6        region.
 7             (4)  Be  staffed  by  a professional chief executive
 8        officer.
 9             (5)  Have been established with the  Department  for
10        at least 2 years.
11             (6)  Operate  in  compliance with rules set forth by
12        the    Department    with    the    advice     of     the
13        Labor-Management-Community Cooperation Committee.
14             (7)  Ensure  that  their  efforts and activities are
15        coordinated with relevant  agencies,  including  but  not
16        limited to the following:
17                  Department of Commerce and Community Affairs
18                  Illinois Department of Labor
19                  Economic development agencies
20                  Planning agencies
21                  Colleges, universities, and community colleges
22                  U.S. Department of Labor
23                  Statewide Job Training Partnership Act entities
24             or  entities  under  any successor federal workforce
25             training and development legislation.
26        Further,     the      purpose      of      the      local
27    labor-management-community  committees  will include, but not
28    be limited to, the following:
29             (i)  (8)        Enhancing        the        positive
30        labor-management-community relationship within the State,
31        region, community, and/or work place.
32             (ii)  (9) Assisting in the retention, expansion, and
33        attraction  of  businesses  and  jobs  within  the  State
34        through  special   training   programs,   gathering   and
 
SB1591 Engrossed            -117-              LRB9111045EGfg
 1        disseminating  information,  and  providing assistance in
 2        local economic development efforts as appropriate.
 3             (iii)  (10)  Creating  and  maintaining  a   regular
 4        nonadversarial  forum for ongoing dialogue between labor,
 5        management, and community representatives to discuss  and
 6        resolve issues of mutual concern outside the realm of the
 7        traditional collective bargaining process.
 8             (iv)  (11)  Acting as an intermediary for initiating
 9        local programs between unions and  employers  that  would
10        generally improve economic conditions in a region.
11             (v)  (12)  Encouraging,  assisting, and facilitating
12        the    development    of    work-site    and     industry
13        labor-management-community committees in the region.
14        Any  local  labor-management-community  committee meeting
15    these  criteria  may  apply  to  the  Department  for  annual
16    matching  grants,   provided   that   the   local   committee
17    contributes  at least 25% in matching funds, of which no more
18    than 50% shall be "in-kind" services.  Funds  received  by  a
19    local committee pursuant to this subsection shall be used for
20    the ordinary operating expenses of the local committee.
21        (c)  To    provide   20%   Matching   grants   to   local
22    labor-management-community committees that do not meet all of
23    the  eligibility  criteria  set  forth  in  subsection   (b).
24    However,  to  be  eligible  to  apply  for a grant under this
25    subsection   (c),   the   local    labor-management-community
26    committee,  at  a  minimum,  shall  meet all of the following
27    criteria:
28             (1)  Be composed of labor, management, and community
29        representatives.
30             (2)  Service a distinct and identifiable  geographic
31        region.
32             (3)  Operate  in compliance with the rules set forth
33        by   the   Department   with   the    advice    of    the
34        Labor-Management-Community Cooperation Committee.
 
SB1591 Engrossed            -118-              LRB9111045EGfg
 1             (4)  Ensure  that  its  efforts  and  activities are
 2        directed toward enhancing the  labor-management-community
 3        relationship  within the State, region, community, and/or
 4        work place.
 5        Any local  labor-management-community  committee  meeting
 6    these  criteria  may  apply  to  the Department for an annual
 7    matching grant, provided that the local committee contributes
 8    at least 25% in matching funds of  which  no  more  than  50%
 9    shall  be  "in-kind"  services.   Funds  received  by a local
10    committee pursuant to this subsection (c) shall be  used  for
11    the  ordinary  and operating expenses of the local committee.
12    Eligible committees shall be limited to 3  years  of  funding
13    under  this  subsection.   With  respect  to those committees
14    participating in this program  prior  to  enactment  of  this
15    amendatory  Act  of 1988 that fail to qualify under paragraph
16    (1) of this subsection (c), previous years' funding shall  be
17    counted  in determining whether those committees have reached
18    their funding limit under this subsection (c) paragraph (2).
19        (d)  To  provide  10%  Grants  to  develop  and   conduct
20    specialized education and training programs of direct benefit
21    to       representatives      of      labor,      management,
22    labor-management-community  committees  and/or  their  staff.
23    The type of education and training programs to  be  developed
24    and  offered  will  be determined and prioritized annually by
25    the    Department,     with     the     advice     of     the
26    Labor-Management-Community    Cooperation   Committee.    The
27    Department will develop  and  issue  an  annual  request  for
28    proposals detailing the program specifications.
29        (e)  To  provide  10% Grants for research and development
30    projects    related    to    labor-management-community    or
31    employment-related family issues.  The Department,  with  the
32    advice    of   the   Labor-Management-Community   Cooperation
33    Committee, will develop and prioritize annually the type  and
34    scope   of  the  research  and  development  projects  deemed
 
SB1591 Engrossed            -119-              LRB9111045EGfg
 1    necessary.
 2        (f)  (5) To provide Grants of up to a maximum  of  $5,000
 3    to  support  the  planning  of  regional  work,  family,  and
 4    community planning conferences that will be based on specific
 5    community concerns.
 6        (g)  (6)   To  provide  Grants  to  initiate  or  support
 7    recently created employer-led coalitions to  establish  pilot
 8    projects  that  promote  the  understanding  of  the work and
 9    family issues and  support  local  workforce  dependent  care
10    services.
11        (h)  (f)   The  Department  is  authorized  to  establish
12    applications and application procedures  and  promulgate  any
13    rules deemed necessary in the administration of the grants.
14    (Source: P.A.  91-239,  eff.  1-1-00;  91-357,  eff. 7-29-99;
15    91-476, eff. 8-11-99; revised 10-20-99.)

16        (20 ILCS 605/605-860) (was 20 ILCS 605/46.32a in part)
17        Sec. 605-860. Office of  Work  and  Family  Issues  Labor
18    Management  Corporation.   To  administer  the grant programs
19    created by this Law, the Department shall establish an Office
20    of Work and Family Issues. The purpose of this  office  shall
21    include, but not be limited to the following:
22             (1)  To  administer  the  grant  programs, including
23        developing grant applications and requests for proposals,
24        program monitoring, and evaluation.
25             (2)  To serve as State  liaison  with  other  state,
26        regional, and national organizations devoted to promoting
27        labor-management-community         cooperation        and
28        employment-related  family  issues;  and  to  disseminate
29        pertinent  information  secured  through   these   State,
30        regional,    and    national    affiliations   to   local
31        labor-management-community        committees,         the
32        Labor-Management-Community     Cooperation     Committee,
33        employer  coalitions,  Illinois  Employment  and Training
 
SB1591 Engrossed            -120-              LRB9111045EGfg
 1        Centers, and  other  interested  parties  throughout  the
 2        State.
 3             (3)  To   provide   technical  assistance  to  area,
 4        industry,   or    work-site    labor-management-community
 5        committees as requested.
 6             (4)  To  serve  as  a  clearinghouse for information
 7        related to labor-management-community cooperation.
 8             (5)  To  serve  as  a  catalyst  to  developing  and
 9        strengthening a partnership among local, State, regional,
10        and  national  organizations  and  agencies  devoted   to
11        enhancing   labor-management-community   cooperation  and
12        employment-related family issues.
13             (6)  To provide any other programs or services  that
14        enhance  labor-management-community  cooperation  or that
15        may promote the  adoption  of  family-friendly  workplace
16        practices  at  companies  located  within  the  State  of
17        Illinois as determined by the Director with the advice of
18        the Labor-Management-Community Cooperation Committee.
19             (7)  To   establish  an  Illinois  Work  and  Family
20        Clearinghouse  to  disseminate  best-practice  work   and
21        family  policies  and  practices  throughout  the  State,
22        including  through  the  Illinois Employment and Training
23        Centers; to provide and develop a  computerized  database
24        listing dependent care information and referral services;
25        to  help employers by providing information about options
26        for dependent care assistance;, to  conduct  and  compile
27        research   on   elder   care,   child   care,  and  other
28        employment-related family  issues  in  Illinois;  and  to
29        compile and disseminate any other information or services
30        that  support  the  adoption of family-friendly workplace
31        practices at companies located in the State.
32    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
33    91-467, eff. 8-11-99; revised 10-20-99.)
 
SB1591 Engrossed            -121-              LRB9111045EGfg
 1        (20 ILCS 605/605-940) (was 20 ILCS 605/46.37)
 2        Sec.   605-940.   Clearing  house  for  local  government
 3    problems; aid with financial and administrative matters.  The
 4    Department shall provide for a  central  clearing  house  for
 5    information  concerning local government problems and various
 6    solutions to those problems and shall assist  and  aid  local
 7    governments  of  the  State  in  matters relating to budgets,
 8    fiscal procedures, and administration.   In  performing  this
 9    responsibility  the  Department shall have the power and duty
10    to do the following:
11             (1)  Maintain   communication   with    all    local
12        governments and assist them, at their request, to improve
13        their   administrative   procedures   and  to  facilitate
14        improved local government and development.
15             (2)  Assemble and disseminate information concerning
16        State and federal programs, grants, gifts, and  subsidies
17        available to local governments and to provide counsel and
18        technical  services  and other assistance in applying for
19        those programs, grants, gifts, and subsidies.
20             (3)  Assist in coordinating activities by  obtaining
21        information,  on  forms  provided by the Department or by
22        receipt of proposals and applications,  concerning  State
23        and   federal   assisted  programs,  grants,  gifts,  and
24        subsidies  applied  for  and  received   by   all   local
25        governments.
26             (4)  Provide  direct  consultative services to local
27        governments upon request and provide  staff  services  to
28        special   commissions,   the  Governor,  or  the  General
29        Assembly or its committees.
30             (5)  Render advice and assistance  with  respect  to
31        the  establishment  and  maintenance  of programs for the
32        training  of  local  government   officials   and   other
33        personnel.
34             (6)  Act  as  the  official  State  agency  for  the
 
SB1591 Engrossed            -122-              LRB9111045EGfg
 1        receipt and distribution of federal funds that are or may
 2        be  provided  to  the  State  on  a  flat grant basis for
 3        distribution to local governments or in the event federal
 4        law  requires  a  State  agency  to  implement   programs
 5        affecting  local governments and for State funds that are
 6        or may be provided  for  the  use  of  local  governments
 7        unless otherwise provided by law.
 8             (7)  Administer  laws  relating  to local government
 9        affairs as the General Assembly may direct.
10             (8)  Provide all advice and  assistance  to  improve
11        local  government  administration,  ensure the economical
12        and efficient provision of local government services, and
13        make the Civil Administrative Code of Illinois effective.
14             (9)  Give advice and counsel on fiscal  problems  of
15        local   governments   of   the   State   to  those  local
16        governments.
17             (10)  Prepare uniform budgetary forms for use by the
18        local governments of the State.
19             (11)  Assist and advise the local governments of the
20        State in matters  pertaining  to  budgets,  appropriation
21        requests  and  ordinances,  the determination of property
22        tax levies and rates, and other matters  of  a  financial
23        nature.
24             (12)  Be  a  repository  for  financial  reports and
25        statements required by law of local  governments  of  the
26        State,  and  publish financial summaries of those reports
27        and statements.
28             (13)  (Blank).
29             (14)  Prepare proposals and advise on the investment
30        of idle local government funds.
31             (15)  Administer the program of grants,  loans,  and
32        loan  guarantees  under  the  federal  Public  Works  and
33        Economic  Development  Act  of  1965,  42 U.S.C. 3121 and
34        following, and receive and  disburse  State  and  federal
 
SB1591 Engrossed            -123-              LRB9111045EGfg
 1        funds  provided  for  that program and moneys received as
 2        repayments of loans made under the program.
 3             (16)  After January 1, 1985,  upon  the  request  of
 4        local  governments,  prepare  and provide model financial
 5        statement forms designed  to  communicate  to  taxpayers,
 6        service consumers, voters, government employees, and news
 7        media,   in   a  non-technical  manner,  all  significant
 8        financial  information  regarding  a   particular   local
 9        government,   and   to   prepare  and  provide  to  local
10        governments a summary of local  governments'  obligations
11        concerning  the  adoption  of an annual operating budget.
12        The summary shall be set forth in a non-technical  manner
13        and  shall  be  designed principally for distribution to,
14        and the use of,  taxpayers,  service  consumers,  voters,
15        government employees, and news media.
16    (Source:  P.A.  91-239,  eff.  1-1-00;  91-583,  eff. 1-1-00;
17    revised 10-26-99.)

18        Section 17.  The Department of Employment Security Law of
19    the Civil Administrative  Code  of  Illinois  is  amended  by
20    changing Sections 1005-110 and 1005-130 as follows:

21        (20 ILCS 1005/1005-110) (was 20 ILCS 1005/44a)
22        Sec.  1005-110.  Board of Review.  The Board of Review in
23    the Department shall exercise all powers and  be  subject  to
24    all  duties  conferred  or  imposed  upon  the  Board  by the
25    provisions of the Unemployment Insurance Act, in its own name
26    and without any direction, supervision,  or  control  by  the
27    Director.
28    (Source:  P.A.  91-239,  eff.  1-1-00;  91-357, eff. 7-29-99;
29    revised 8-5-99.)

30        (20 ILCS 1005/1005-130) (was 20 ILCS 1005/43a.14)
31        Sec. 1005-130.  Exchange of information for child support
 
SB1591 Engrossed            -124-              LRB9111045EGfg
 1    enforcement.
 2        (a)  The Department has the power to  exchange  with  the
 3    Illinois  Department  of  Public  Aid information that may be
 4    necessary for the enforcement of child support orders entered
 5    pursuant to  the  Illinois  Public  Aid  Code,  the  Illinois
 6    Marriage  and Dissolution of Marriage Act, the Non-Support of
 7    Spouse and Children Act, the Non-Support Punishment Act,  the
 8    Revised  Uniform  Reciprocal  Enforcement of Support Act, the
 9    Uniform  Interstate  Family  Support  Act,  or  the  Illinois
10    Parentage Act of 1984.
11        (b)  Notwithstanding  any   provisions   in   the   Civil
12    Administrative   Code   of  Illinois  to  the  contrary,  the
13    Department of Employment Security shall not be liable to  any
14    person  for  any  disclosure  of  information to the Illinois
15    Department of Public Aid under  subsection  (a)  or  for  any
16    other   action  taken  in  good  faith  to  comply  with  the
17    requirements of subsection (a).
18    (Source:  P.A.  90-18,  eff.  7-1-97;  91-239,  eff.  1-1-00;
19    91-613, eff. 10-1-99; revised 8-5-99.)

20        Section 18.  The Department of Insurance Law of the Civil
21    Administrative Code of Illinois  is  amended  by  renumbering
22    multiple versions of Section 56.3 as follows:

23        (20 ILCS 1405/1405-20) (was 20 ILCS 1405/56.3)
24        Sec.  1405-20.  56.3.  Investigational cancer treatments;
25    study.
26        (a)  The  Department  of  Insurance  shall   conduct   an
27    analysis  and  study  of  costs and benefits derived from the
28    implementation   of    the    coverage    requirements    for
29    investigational  cancer  treatments established under Section
30    356y of the Illinois Insurance Code. The  study  shall  cover
31    the  years  2000, 2001, and 2002.  The study shall include an
32    analysis of the effect of the coverage  requirements  on  the
 
SB1591 Engrossed            -125-              LRB9111045EGfg
 1    cost  of  insurance  and  health  care,  the  results  of the
 2    treatments to  patients,  the  mortality  rate  among  cancer
 3    patients,  any  improvements  in  care  of  patients, and any
 4    improvements in the quality of life of patients.
 5        (b)  The Department shall report the results of its study
 6    to the General Assembly and the Governor on or  before  March
 7    1, 2003.
 8    (Source: P.A. 91-406, eff. 1-1-00; revised 10-18-99.)

 9        (20 ILCS 1405/1405-25) (was 20 ILCS 1405/56.3)
10        (Section scheduled to be repealed on July 1, 2000)
11        Sec. 1405-25. 56.3.  Insurance Fraud Task Force.
12        (a)  The Insurance Fraud Task Force is hereby established
13    and shall consist of the following:
14             (1)  The   Director  of  Insurance  or  his  or  her
15        designee.
16             (2)  The Director of State  Police  or  his  or  her
17        designee.
18             (3)  The Attorney General or his or her designee.
19             (4)  Nine  representatives appointed by the Governor
20        by September 1, 1999 as follows:
21                  (A)  One representative of a  county  sheriff's
22             department.
23                  (B)  One  representative  of  a  United  States
24             criminal investigative department or agency.
25                  (C)  One   representative   of   a  prosecuting
26             authority of a  city,  a  village,  an  incorporated
27             town, a county, or this State.
28                  (D)  Two insurance consumers.
29                  (E)  Four  persons  at  the  discretion  of the
30             Governor.
31             (5)  Seven representatives of insurers appointed  by
32        the   Director   of   Insurance  by  September  1,  1999,
33        representing large, medium, and small property, casualty,
 
SB1591 Engrossed            -126-              LRB9111045EGfg
 1        disability, life, and health insurers in this State,  and
 2        one  representative  of a health maintenance organization
 3        appointed by the Director of Insurance  by  September  1,
 4        1999.
 5        (b)  The  Insurance  Fraud Task Force shall do all of the
 6    following:
 7             (1)  Investigate the issue  of  organized  insurance
 8        fraud and methods to combat organized insurance fraud.
 9             (2)  Examine  ways  to  unite  the  resources of the
10        insurance industry with  the  appropriate  components  of
11        federal  and  State  criminal  justice  systems  so  that
12        organized  insurance  fraud  schemes  are  identified and
13        thoroughly  investigated   and   the   perpetrators   are
14        prosecuted in the best interests of justice.
15             (3)    Examine  the  concept  of  creating a private
16        agency to assist in combating organized  insurance  fraud
17        and  all  ways  to  fund  the  agency,  including current
18        funding of  insurance  mechanisms  related  to  insurance
19        crimes.
20             (4)  Report to the Governor and the General Assembly
21        no   later   than  July  1,  2000  on  its  findings  and
22        recommendations.
23        (c)  This Section is repealed on July 1, 2000.
24    (Source: P.A. 91-522, eff. 8-13-99; revised 10-18-99.)

25        Section 19.  The Department  of  Professional  Regulation
26    Law  of  the Civil Administrative Code of Illinois is amended
27    by changing Sections 2105-5, 2105-15, 2105-75, 2105-120,  and
28    2105-150  and renumbering Section 60p as follows:

29        (20 ILCS 2105/2105-5) (was 20 ILCS 2105/60b)
30        Sec. 2105-5. Definitions.
31        (a)  In this Law:
32        "Department"   means   the   Department  of  Professional
 
SB1591 Engrossed            -127-              LRB9111045EGfg
 1    Regulation.
 2        "Director" means the Director of Professional Regulation.
 3        (b)  In the construction of  this  Section  and  Sections
 4    2105-10,  2105-15,  2105-100,  2105-105,  2105-110, 2105-115,
 5    2105-120, 2105-125, 2105-175,  and  2105-325,  the  following
 6    definitions shall govern unless the context otherwise clearly
 7    indicates:
 8        "Board"  means  the  board  of  persons  designated for a
 9    profession, trade, or occupation under the provisions of  any
10    Act  now  or  hereafter  in force whereby the jurisdiction of
11    that profession, trade, or  occupation  is  devolved  on  the
12    Department.
13        "Certificate"    means    a   license,   certificate   of
14    registration, permit, or other  authority  purporting  to  be
15    issued  or conferred by the Department by virtue or authority
16    of which the registrant has or claims the right to engage  in
17    a  profession,  trade,  occupation, or operation of which the
18    Department has jurisdiction.
19        "Registrant" means a person who holds or claims to hold a
20    certificate.
21    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
22    revised 8-6-99.)

23        (20 ILCS 2105/2105-15) (was 20 ILCS 2105/60)
24        Sec. 2105-15.  General powers and duties.
25        (a)  The Department has, subject to the provisions of the
26    Civil  Administrative  Code of Illinois, the following powers
27    and duties:
28             (1)  To  authorize  examinations   in   English   to
29        ascertain the qualifications and fitness of applicants to
30        exercise  the  profession, trade, or occupation for which
31        the examination is held.
32             (2)  To prescribe rules and regulations for  a  fair
33        and  wholly impartial method of examination of candidates
 
SB1591 Engrossed            -128-              LRB9111045EGfg
 1        to  exercise  the  respective  professions,  trades,   or
 2        occupations.
 3             (3)  To  pass  upon the qualifications of applicants
 4        for licenses, certificates, and authorities,  whether  by
 5        examination, by reciprocity, or by endorsement.
 6             (4)  To  prescribe  rules  and regulations defining,
 7        for the respective professions, trades, and  occupations,
 8        what  shall  constitute a school, college, or university,
 9        or department of  a  university,  or  other  institution,
10        reputable  and  in  good  standing,  and to determine the
11        reputability and good standing of a school,  college,  or
12        university,  or  department  of  a  university,  or other
13        institution, reputable and in good standing, by reference
14        to  a  compliance  with  those  rules  and   regulations;
15        provided,  that  no  school,  college,  or university, or
16        department of a university,  or  other  institution  that
17        refuses  admittance  to  applicants  solely on account of
18        race, color, creed, sex,  or  national  origin  shall  be
19        considered reputable and in good standing.
20             (5)  To  conduct  hearings on proceedings to revoke,
21        suspend, refuse to renew, place on  probationary  status,
22        or  take  other  disciplinary action as authorized in any
23        licensing Act administered by the Department with  regard
24        to  licenses,  certificates,  or  authorities  of persons
25        exercising  the  respective   professions,   trades,   or
26        occupations  and  to  revoke,  suspend,  refuse to renew,
27        place on probationary status, or take other  disciplinary
28        action as authorized in any licensing Act administered by
29        the   Department   with   regard   to   those   licenses,
30        certificates, or authorities.  The Department shall issue
31        a monthly disciplinary report.  The Department shall deny
32        any   license   or   renewal   authorized  by  the  Civil
33        Administrative Code of Illinois to  any  person  who  has
34        defaulted  on an educational loan or scholarship provided
 
SB1591 Engrossed            -129-              LRB9111045EGfg
 1        by or  guaranteed  by  the  Illinois  Student  Assistance
 2        Commission  or  any  governmental  agency  of this State;
 3        however, the Department may issue a license or renewal if
 4        the   aforementioned   persons   have    established    a
 5        satisfactory   repayment  record  as  determined  by  the
 6        Illinois   Student   Assistance   Commission   or   other
 7        appropriate   governmental   agency   of   this    State.
 8        Additionally,  beginning June 1, 1996, any license issued
 9        by the Department may be  suspended  or  revoked  if  the
10        Department, after the opportunity for a hearing under the
11        appropriate  licensing  Act,  finds that the licensee has
12        failed to make satisfactory  repayment  to  the  Illinois
13        Student   Assistance   Commission  for  a  delinquent  or
14        defaulted  loan.  For  the  purposes  of  this   Section,
15        "satisfactory repayment record" shall be defined by rule.
16        The  Department  shall refuse to issue or renew a license
17        to, or shall suspend or revoke a license of,  any  person
18        who,  after  receiving  notice,  fails  to  comply with a
19        subpoena or warrant relating  to  a  paternity  or  child
20        support  proceeding.  However, the Department may issue a
21        license or renewal upon compliance with the  subpoena  or
22        warrant.
23             The Department, without further process or hearings,
24        shall  revoke,  suspend,  or  deny any license or renewal
25        authorized by the Civil Administrative Code  of  Illinois
26        to  a  person who is certified by the Illinois Department
27        of Public Aid as being more than 30  days  delinquent  in
28        complying  with a child support order or who is certified
29        by a court as being in violation of  the  Non-Support  of
30        Punishment  Act  for  more  than 60 days.  The Department
31        may, however, issue a license or renewal  if  the  person
32        has   established  a  satisfactory  repayment  record  as
33        determined by the Illinois Department of Public Aid or if
34        the person is determined by the court to be in compliance
 
SB1591 Engrossed            -130-              LRB9111045EGfg
 1        with the Non-Support Punishment Act.  The Department  may
 2        implement  this  paragraph  as  added  by Public Act 89-6
 3        through the use of emergency  rules  in  accordance  with
 4        Section  5-45  of  the  Illinois Administrative Procedure
 5        Act.   For  purposes  of  the   Illinois   Administrative
 6        Procedure  Act,  the  adoption of rules to implement this
 7        paragraph shall be considered an emergency and  necessary
 8        for the public interest, safety, and welfare.
 9             (6)  To  transfer  jurisdiction  of any realty under
10        the control of the Department to any other department  of
11        the  State  Government  or  to  acquire or accept federal
12        lands when the transfer, acquisition,  or  acceptance  is
13        advantageous  to  the State and is approved in writing by
14        the Governor.
15             (7)  To formulate rules  and  regulations  necessary
16        for  the  enforcement  of  any  Act  administered  by the
17        Department.
18             (8)  To exchange with  the  Illinois  Department  of
19        Public  Aid  information  that  may  be necessary for the
20        enforcement of child support orders entered  pursuant  to
21        the  Illinois  Public Aid Code, the Illinois Marriage and
22        Dissolution of Marriage Act, the  Non-Support  of  Spouse
23        and  Children  Act,  the  Non-Support Punishment Act, the
24        Revised Uniform Reciprocal Enforcement  of  Support  Act,
25        the   Uniform  Interstate  Family  Support  Act,  or  the
26        Illinois Parentage Act  of  1984.    Notwithstanding  any
27        provisions  in  this Code to the contrary, the Department
28        of Professional Regulation shall not be liable under  any
29        federal  or State law to any person for any disclosure of
30        information to the  Illinois  Department  of  Public  Aid
31        under this paragraph (8) or for any other action taken in
32        good  faith  to  comply  with  the  requirements  of this
33        paragraph (8).
34             (9)  To perform other duties prescribed by law.
 
SB1591 Engrossed            -131-              LRB9111045EGfg
 1        (b)  The Department may, when a fee  is  payable  to  the
 2    Department for a wall certificate of registration provided by
 3    the  Department  of Central Management Services, require that
 4    portion of the payment for printing and distribution costs be
 5    made directly or through the Department to the Department  of
 6    Central  Management  Services  for deposit into the Paper and
 7    Printing Revolving Fund.  The remainder  shall  be  deposited
 8    into the General Revenue Fund.
 9        (c)  For  the purpose of securing and preparing evidence,
10    and for the purchase of controlled  substances,  professional
11    services, and equipment necessary for enforcement activities,
12    recoupment  of  investigative  costs,  and  other  activities
13    directed  at  suppressing  the misuse and abuse of controlled
14    substances, including those activities set forth in  Sections
15    504  and  508  of the Illinois Controlled Substances Act, the
16    Director and agents appointed and authorized by the  Director
17    may  expend  sums  from  the Professional Regulation Evidence
18    Fund that the  Director  deems  necessary  from  the  amounts
19    appropriated for that purpose.  Those sums may be advanced to
20    the agent when the Director deems that procedure to be in the
21    public   interest.   Sums  for  the  purchase  of  controlled
22    substances, professional services,  and  equipment  necessary
23    for  enforcement activities and other activities as set forth
24    in this Section shall be advanced to the agent who is to make
25    the purchase from the Professional Regulation  Evidence  Fund
26    on  vouchers  signed by the Director.  The Director and those
27    agents are authorized to  maintain  one  or  more  commercial
28    checking  accounts  with  any  State  banking  corporation or
29    corporations organized  under  or  subject  to  the  Illinois
30    Banking  Act  for  the deposit and withdrawal of moneys to be
31    used for the purposes set forth in  this  Section;  provided,
32    that no check may be written nor any withdrawal made from any
33    such  account except upon the written signatures of 2 persons
34    designated by the Director to write  those  checks  and  make
 
SB1591 Engrossed            -132-              LRB9111045EGfg
 1    those  withdrawals.   Vouchers for those expenditures must be
 2    signed by the  Director.   All  such  expenditures  shall  be
 3    audited  by the Director, and the audit shall be submitted to
 4    the Department of Central Management Services for approval.
 5        (d)  Whenever the Department is authorized or required by
 6    law to  consider  some  aspect  of  criminal  history  record
 7    information  for  the  purpose  of carrying out its statutory
 8    powers and responsibilities, then, upon request  and  payment
 9    of  fees  in  conformance  with  the  requirements of Section
10    2605-400 of the Department  of  State  Police  Law  (20  ILCS
11    2605/2605-400),  the Department of State Police is authorized
12    to  furnish,  pursuant  to   positive   identification,   the
13    information  contained  in  State  files that is necessary to
14    fulfill the request.
15        (e)  The provisions of  this  Section  do  not  apply  to
16    private business and vocational schools as defined by Section
17    1 of the Private Business and Vocational Schools Act.
18        (f)  Beginning  July 1, 1995, this Section does not apply
19    to those professions, trades, and occupations licensed  under
20    the Real Estate License Act of 2000, nor does it apply to any
21    permits, certificates, or other authorizations to do business
22    provided  for  in  the Land Sales Registration Act of 1989 or
23    the Illinois Real Estate Time-Share Act.
24    (Source:  P.A.  90-18,  eff.  7-1-97;  91-239,  eff.  1-1-00;
25    91-245,  eff.  12-31-99;  91-613,   eff.   10-1-99;   revised
26    9-29-99.)

27        (20 ILCS 2105/2105-30) (was 20 ILCS 2105/60p)
28        Sec.  2105-30. 60p. License forms; notification of abuse.
29    Beginning January 1, 2000, each license or permit application
30    or renewal form the Department provides to a  person  who  is
31    required  by  law  to  report child abuse or elder abuse must
32    include a notification that  the  applicant  or  licensee  is
33    required  by  law  to  report  that  abuse  and  must include
 
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 1    telephone numbers the licensee may call to report the abuse.
 2    (Source: P.A. 91-244, eff. 1-1-00; revised 11-3-99.)

 3        (20 ILCS 2105/2105-75) (was 20 ILCS 2105/61f)
 4        Sec. 2105-75. Design Professionals  Dedicated  Employees.
 5    There  are  established  within the Department certain design
 6    professionals dedicated employees.  These employees shall  be
 7    devoted  exclusively to the administration and enforcement of
 8    the  Illinois  Architecture  Practice   Act,   the   Illinois
 9    Professional  Land  Surveyor  Act  of  1989, the Professional
10    Engineering  Practice  Act  of  1989,  and   the   Structural
11    Engineering  Practice  Act of 1989.  The design professionals
12    dedicated  employees  that  the  Director  shall  employ,  in
13    conformity with  the  Personnel  Code,  at  a  minimum  shall
14    consist  of  one  full-time design licensing Coordinator, one
15    full-time  Assistant  Coordinator,  4   full-time   licensing
16    clerks,    one    full-time   attorney,   and   2   full-time
17    investigators. These employees shall work exclusively in  the
18    licensing  and  enforcement of the design profession Acts set
19    forth in this Section and shall not be used for the licensing
20    and enforcement of any other  Act  or  other  duties  in  the
21    Department.
22    (Source:  P.A.  91-91,  eff.  7-9-99;  91-239,  eff.  1-1-00;
23    91-357, eff. 7-29-99; revised 8-6-99.)

24        (20 ILCS 2105/2105-120) (was 20 ILCS 2105/60g)
25        Sec.  2105-120.  Board's  report; registrant's motion for
26    rehearing.
27        (a)  The board shall present to the Director its  written
28    report  of  its  findings and recommendations.  A copy of the
29    report shall be served upon the registrant, either personally
30    or by registered mail as provided in Section 2105-100 60c for
31    the service of the citation.
32        (b)  Within 20 days  after  the  service  required  under
 
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 1    subsection  (a), the registrant may present to the Department
 2    a motion in writing for a  rehearing.    The  written  motion
 3    shall specify the particular grounds for a rehearing.  If the
 4    registrant  orders and pays for a transcript of the record as
 5    provided  in  Section  2105-115  60f,   the   time   elapsing
 6    thereafter and before the transcript is ready for delivery to
 7    the registrant shall not be counted as part of the 20 days.
 8    (Source:  P.A.  91-239,  eff.  1-1-00;  91-357, eff. 7-29-99;
 9    revised 8-6-99.)

10        (20 ILCS 2105/2105-150) (was 20 ILCS 2105/60m)
11        Sec.  2105-150.  Violations  of  Medical  Practice   Act.
12    Notwithstanding  any  of  the  provisions  of Section 2105-5,
13    2105-15, 2105-100, 2105-105,  2105-110,  2105-115,  2105-120,
14    2105-125,  2105-175,  2105-200, or 2105-325 60a, 60d, 60g, of
15    this Law,  for  violations  of  Section  22  of  the  Medical
16    Practice  Act  of 1987, the Department shall suspend, revoke,
17    place on probationary  status,  or  take  other  disciplinary
18    action  as  it  deems  proper  with regard to licenses issued
19    under that Act only in accordance  with  Sections  7  and  36
20    through 46 of that Act.
21    (Source:  P.A.  91-239,  eff.  1-1-00;  91-357, eff. 7-29-99;
22    revised 8-6-99.)

23        Section 20.  The Department of Public Health  Powers  and
24    Duties  Law  of  the Civil Administrative Code of Illinois is
25    amended by changing Sections  2310-205,  2310-350,  2310-370,
26    2310-397,  and  2310-430  and  renumbering  Sections  55.56a,
27    55.58a, 55.75a, 55.95, and multiple versions of Section 55.91
28    as follows:

29        (20 ILCS 2310/2310-205) (was 20 ILCS 2310/55.57)
30        Sec.   2310-205.    Community   health   centers.    From
31    appropriations from the Community Health Center Care Fund,  a
 
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 1    special  fund  in the State treasury which is hereby created,
 2    the Department shall provide financial assistance (i) (a)  to
 3    migrant   health   centers   and   community  health  centers
 4    established pursuant to Sections 329 or 330  of  the  federal
 5    Public   Health  Service  Act  or  that  meet  the  standards
 6    contained in either  of  those  Sections  and  (ii)  for  the
 7    purpose   of  establishing  new  migrant  health  centers  or
 8    community health centers in areas of need.
 9    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
10    revised 8-6-99.)

11        (20 ILCS 2310/2310-227) (was 20 ILCS 2310/55.58a)
12        Sec.  2310-227.  55.58a. Study; nurse assistant incentive
13    program.  The Department, in cooperation  with  the  Illinois
14    Health  Care  Association, Life Services Network of Illinois,
15    the Illinois Council on Long Term Care,  the  County  Nursing
16    Home  Association,  organized  labor,  the Illinois Community
17    College Board, the Southern Illinois University at Carbondale
18    Department of Workforce Education, the Illinois  State  Board
19    of  Education, and the Department on Aging Ombudsman Program,
20    shall undertake a study to determine what incentives might be
21    necessary to attract and retain nurse assistants to  work  in
22    Illinois  long-term  care facilities.  Based on any available
23    research and the experience of other states and  the  private
24    sector, a variety of incentive programs shall be examined for
25    their feasibility and possible development and implementation
26    in  Illinois.   Based  upon  the  results  of  the study, the
27    Department  shall  implement  a  nurse  assistant   incentive
28    program  no  later than January 1, 2001, subject to available
29    appropriations.
30    (Source: P.A. 91-574, eff. 8-14-99; revised 10-25-99.)

31        (20 ILCS 2310/2310-322) (was 20 ILCS 2310/55.56a)
32        Sec. 2310-322. 55.56a.  AIDS awareness; senior  citizens.
 
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 1    The   Department   must  include  within  its  public  health
 2    promotion programs  and  materials  information  targeted  to
 3    persons  50  years  of age and more concerning the dangers of
 4    HIV and AIDS and sexually transmitted diseases.
 5    (Source: P.A. 91-106, eff. 1-1-00; revised 8-6-99.)

 6        (20 ILCS 2310/2310-337) (was 20 ILCS 2310/55.95)
 7        Sec. 2310-337. 55.95.  Asthma information.
 8        (a)  The Department of Public Health, in conjunction with
 9    representatives  of  State  and  community   based   agencies
10    involved  with  asthma, shall develop and implement an asthma
11    information program targeted at population groups in Illinois
12    with high risk of suffering from asthma,  including  but  not
13    limited to the following:
14             (1)  African Americans.
15             (2)  Hispanics.
16             (3)  The elderly.
17             (4)  Children.
18             (5)  Those    exposed   to   environmental   factors
19        associated with high risk of asthma.
20             (6)  Those with a family history of asthma.
21             (7)  Those with allergies.
22        (b)  The Department's asthma  information  program  shall
23    include but need not be limited to information about:
24             (1)  The causes and prevention of asthma.
25             (2)  The types of treatment for asthma.
26             (3)  The availability of treatment for asthma.
27             (4)  Possible   funding  sources  for  treatment  of
28        asthma.
29        (c)  The Department shall report to the General  Assembly
30    by January 1, 2000 upon its development and implementation of
31    the asthma information program.
32    (Source: P.A. 91-515, eff. 8-13-99; revised 10-21-99.)
 
SB1591 Engrossed            -137-              LRB9111045EGfg
 1        (20 ILCS 2310/2310-350) (was 20 ILCS 2310/55.70)
 2        Sec.  2310-350.  Penny Severns Breast and Cervical Cancer
 3    Research Fund.    From  funds  appropriated  from  the  Penny
 4    Severns   Breast  and  Cervical  Cancer  Research  Fund,  the
 5    Department  shall  award  grants  to   eligible   physicians,
 6    hospitals,  laboratories,  education  institutions, and other
 7    organizations and persons to enable organizations and persons
 8    to conduct research.   For  the  purposes  of  this  Section,
 9    "research"  includes,  but is not limited to, expenditures to
10    develop  and  advance  the  understanding,  techniques,   and
11    modalities  effective  in  early detection, prevention, cure,
12    screening, and treatment of breast and  cervical  cancer  and
13    may include clinical trials.
14        Moneys   received  for  the  purposes  of  this  Section,
15    including but not limited to income tax checkoff receipts and
16    gifts, grants, and awards from private foundations, nonprofit
17    organizations, other governmental entities, and persons shall
18    be deposited into  the  Penny  Severns  Breast  and  Cervical
19    Cancer  Research  Fund,  which is hereby created as a special
20    fund in the State treasury.
21        The Department shall create an  advisory  committee  with
22    members from, but not limited to, the Illinois Chapter of the
23    American Cancer Society, Y-Me, the Susan G. Komen Foundation,
24    and  the  State  Board  of Health for the purpose of awarding
25    research grants under this Section.  Members of the  advisory
26    committee   shall   not   be   eligible   for  any  financial
27    compensation or reimbursement.
28    (Source: P.A. 91-107,  eff.  7-13-99;  91-239,  eff.  1-1-00;
29    revised 8-6-99.)

30        (20 ILCS 2310/2310-351) (was 20 ILCS 2310/55.91)
31        Sec. 2310-351. 55.91.  Ovarian cancer; Cancer Information
32    Service.    The  Department  of Public Health, in cooperation
33    with  the  Cancer  Information  Service,  shall  promote  the
 
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 1    services of the Cancer Information  Service  in  relation  to
 2    ovarian cancer.
 3    (Source: P.A. 91-108, eff. 7-13-99; revised 8-6-99.)

 4        (20 ILCS 2310/2310-370) (was 20 ILCS 2310/55.76)
 5        Sec.  2310-370.   Heart  Disease Treatment and Prevention
 6    Fund; grants.  From funds appropriated from the Heart Disease
 7    Treatment and Prevention Fund, a special fund created in  the
 8    State  treasury,  the  Department shall make grants to public
 9    and private agencies for the purposes of funding (i) research
10    into causes, prevention, and treatment of heart  disease  and
11    (ii) public education relating to treatment and prevention of
12    heart disease within the State of Illinois.
13    (Source:  P.A.  91-239,  eff.  1-1-00;  91-357, eff. 7-29-99;
14    revised 8-6-99.)

15        (20 ILCS 2310/2310-397) (was 20 ILCS 2310/55.90)
16        Sec. 2310-397.  Prostate and testicular cancer program.
17        (a)  The Department, subject to  appropriation  or  other
18    available   funding,  shall  conduct  a  program  to  promote
19    awareness and early  detection  of  prostate  and  testicular
20    cancer.  The program may include, but need not be limited to:
21             (1)  Dissemination   of  information  regarding  the
22        incidence of prostate and  testicular  cancer,  the  risk
23        factors  associated  with prostate and testicular cancer,
24        and the benefits of early detection and treatment.
25             (2)  Promotion of information and  counseling  about
26        treatment options.
27             (3)  Establishment   and   promotion   of   referral
28        services and screening programs.
29        (b)  Subject to appropriation or other available funding,
30    a  Prostate  Cancer Screening Program shall be established in
31    the Department of Public Health.
32             (1) The Program shall apply to the following persons
 
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 1        and entities:
 2                  (A)  uninsured and underinsured men 50 years of
 3             age and older;
 4                  (B)  uninsured and underinsured men between  40
 5             and  50  years  of  age  who  are  at  high risk for
 6             prostate cancer, upon the advice of a  physician  or
 7             upon the request of the patient; and
 8                  (C)  non-profit     organizations     providing
 9             assistance to persons described in subparagraphs (A)
10             and (B).
11             (2)  Any   entity   funded   by  the  Program  shall
12        coordinate with other local providers of prostate  cancer
13        screening, diagnostic, follow-up, education, and advocacy
14        services  to  avoid  duplication  of  effort.  Any entity
15        funded by the Program shall comply  with  any  applicable
16        State  and  federal  standards  regarding prostate cancer
17        screening.
18             (3)  Administrative costs of  the  Department  shall
19        not  exceed  10%  of  the funds allocated to the Program.
20        Indirect costs of the entities  funded  by  this  Program
21        shall  not  exceed  12%.   The  Department  shall  define
22        "indirect  costs" in accordance with applicable State and
23        federal law.
24             (4)  Any entity funded by the Program shall  collect
25        data  and  maintain  records  that  are determined by the
26        Department to be necessary to facilitate the Department's
27        ability to monitor and evaluate the effectiveness of  the
28        entities  and  the Program. Commencing with the Program's
29        second year of operation, the Department shall submit  an
30        Annual  Report  to the General Assembly and the Governor.
31        The   report   shall   describe   the   activities    and
32        effectiveness  of  the Program and shall include, but not
33        be  limited  to,  the  following  types  of   information
34        regarding those served by the Program:
 
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 1                  (A)  the number;
 2                  (B)  the ethnic, geographic, and age breakdown;
 3                  (C)  the stages of presentation; and
 4                  (D)  the diagnostic and treatment status.
 5             (5)  The  Department  or  any  entity  funded by the
 6        Program shall collect personal  and  medical  information
 7        necessary  to  administer the Program from any individual
 8        applying  for  services  under   the   Program.       The
 9        information  shall  be  confidential  and  shall  not  be
10        disclosed other than for purposes directly connected with
11        the  administration of the Program or except as otherwise
12        provided by law or pursuant to prior written  consent  of
13        the subject of the information.
14             (6)  The  Department  or  any  entity  funded by the
15        program may  disclose  the  confidential  information  to
16        medical  personnel and fiscal intermediaries of the State
17        to the extent necessary to administer the Program, and to
18        other State public health agencies or medical researchers
19        if the confidential information is necessary to carry out
20        the duties  of  those  agencies  or  researchers  in  the
21        investigation,   control,  or  surveillance  of  prostate
22        cancer.
23        (c)  The Department shall adopt rules  to  implement  the
24    Prostate  Cancer  Screening  Program  in  accordance with the
25    Illinois Administrative Procedure Act.
26    (Source: P.A.  90-599,  eff.  1-1-99;  91-109,  eff.  1-1-00;
27    91-239, eff. 1-1-00; revised 8-6-99.)

28        (20 ILCS 2310/2310-398) (was 20 ILCS 2310/55.91)
29        Sec.  2310-398.  55.91.  Prostate  Cancer  Research Fund;
30    grants.  From funds appropriated  from  the  Prostate  Cancer
31    Research  Fund, a special fund created in the State treasury,
32    the Department of Public Health shall make grants  to  public
33    or  private entities in Illinois, which may include the Lurie
 
SB1591 Engrossed            -141-              LRB9111045EGfg
 1    Comprehensive Cancer Center at  the  Northwestern  University
 2    Medical   School  and  the  Kellogg  Cancer  Care  Center  at
 3    Evanston/Glenbrook Hospitals,  for  the  purpose  of  funding
 4    research  applicable  to prostate cancer patients.  The grant
 5    funds may not  be  used  for  institutional  overhead  costs,
 6    indirect  costs,  other  organizational  levies,  or costs of
 7    community-based support services.
 8    (Source: P.A. 91-104, eff. 7-13-99; revised 8-6-99.)

 9        (20 ILCS 2310/2310-430) (was 20 ILCS 2310/55.69)
10        Sec. 2310-430.  Women's health issues.
11        (a)  The Department shall designate a member of its staff
12    to handle women's health issues not currently  or  adequately
13    addressed by the Department.
14        (b)  The  staff  person's  duties  shall include, without
15    limitation:
16             (1)  Assisting in the assessment of the health needs
17        of women in the State.
18             (2)  Recommending  treatment  methods  and  programs
19        that  are  sensitive   and   relevant   to   the   unique
20        characteristics of women.
21             (3)  Promoting  awareness of women's health concerns
22        and   encouraging,   promoting,   and   aiding   in   the
23        establishment of women's services.
24             (4)  Providing adequate and effective  opportunities
25        for  women  to express their views on Departmental policy
26        development and program implementation.
27             (5)  Providing information to  the  members  of  the
28        public,  patients,  and  health  care providers regarding
29        women's gynecological cancers, including but not  limited
30        to  the signs and symptoms, risk factors, the benefits of
31        early detection through appropriate  diagnostic  testing,
32        and treatment options.
33             (6)  Publishing  the  health  care  summary required
 
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 1        under Section 2310-425 55.66 of this Act.
 2        (c)  The  information  provided   under   item   (5)   of
 3    subsection  (b)  of  this  Section  may  include,  but is not
 4    limited to, the following:
 5             (1)  Educational  and  informational  materials   in
 6        print, audio, video, electronic, or other media.
 7             (2)  Public      service      announcements      and
 8        advertisements.
 9             (3)  The health care summary required under  Section
10        2310-425 55.66 of this Act.
11        The  Department  may  develop  or contract with others to
12    develop, as the Director  deems  appropriate,  the  materials
13    described  in  this  subsection  (c)  or may survey available
14    publications from, among other sources, the  National  Cancer
15    Institute  and the American Cancer Society.  The staff person
16    designated under this Section shall  collect  the  materials,
17    formulate  a distribution plan, and disseminate the materials
18    according  to  the  plan.   These  materials  shall  be  made
19    available to the public free of charge.
20        In exercising its powers under this subsection  (c),  the
21    Department   shall   consult  with  appropriate  health  care
22    professionals  and  providers,  patients,  and  organizations
23    representing health  care  professionals  and  providers  and
24    patients.
25    (Source:  P.A.  91-106,  eff.  1-1-00;  91-239,  eff. 1-1-00;
26    revised 8-6-99.)

27        (20 ILCS 2310/2310-537) (was 20 ILCS 2310/55.75a)
28        Sec. 2310-537. 55.75a.  Review  of  inspection  programs.
29    The   Department   of  Public  Health  shall,  utilizing  the
30    expertise and membership  of  the  Hospital  Licensing  Board
31    created pursuant to Section 10 of the Hospital Licensing Act,
32    conduct  a  review of the hospital inspection programs of the
33    Department under the Hospital Licensing  Act  and  any  other
 
SB1591 Engrossed            -143-              LRB9111045EGfg
 1    hospital  program  operated  by the Department.  The required
 2    review should include (i) a  study  of  the  basis  for,  and
 3    establishment  of,  standards  by  the  various  entities who
 4    regulate hospitals; (ii) the survey activities of  any  other
 5    public  or private agency inspecting hospitals; and (iii) the
 6    interpretation and application of the  adopted  standards  by
 7    each of the entities.
 8        The Department shall issue a report of the review and any
 9    recommendations regarding the feasibility of development of a
10    consolidated  or  consistent  set  of  regulations  among the
11    various entities.  The Department shall seek  the  input  and
12    participation    of   the   various   federal   and   private
13    organizations that  establish  standards  for  hospitals.   A
14    report  shall  be  issued  to  the  Governor  and the General
15    Assembly by July 1, 2000.
16    (Source: P.A. 91-154, eff. 7-16-99; revised 8-6-99.)

17        Section 21.  The Disabled Persons Rehabilitation  Act  is
18    amended by changing Section 12a as follows:

19        (20 ILCS 2405/12a) (from Ch. 23, par. 3443a)
20        Sec. 12a.  Centers for independent living.
21        (a)  Purpose.   Recognizing that persons with significant
22    disabilities deserve a high  quality  of  life  within  their
23    communities regardless of their disabilities, the Department,
24    working  with the Statewide Independent Living Council, shall
25    develop a State plan for submission on an annual basis to the
26    Commissioner.   The  Department   shall   adopt   rules   for
27    implementing  the  State  plan in accordance with the federal
28    Act, including rules adopted under the federal Act  governing
29    the award of grants.
30        (b)  Definitions.   As  used  in this Section, unless the
31    context clearly requires otherwise:
32        "Federal Act" means the  federal  Rehabilitation  Act  of
 
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 1    1973, as amended.
 2        "Center   for   independent   living"  means  a  consumer
 3    controlled,      community      based,      cross-disability,
 4    non-residential, private non-profit agency that is designated
 5    and operated within a local  community  by  individuals  with
 6    disabilities  and  provides  an  array  of independent living
 7    services.
 8        "Consumer  controlled"  means   that   the   center   for
 9    independent  living  vests power and authority in individuals
10    with disabilities and that at least 51% of the  directors  of
11    the  center  are  persons  with  one  or more disabilities as
12    defined by this Act.
13        "Commissioner"   means   the    Commissioner    of    the
14    Rehabilitation  Services  Administration in the United States
15    Department of Education.
16        "Council" means the Statewide Independent Living  Council
17    appointed under subsection (d).
18        "Individual  with  a disability" means any individual who
19    has a physical or mental impairment that substantially limits
20    a major life activity, has a record of such an impairment, or
21    is regarded as having such an impairment.
22        "Individual  with  a  significant  disability"  means  an
23    individual with a significant physical or mental  impairment,
24    whose  ability  to  function  independently  in the family or
25    community or whose ability to obtain, maintain, or advance in
26    employment is substantially limited and for whom the delivery
27    of independent living services will improve  the  ability  to
28    function,  continue  functioning,  or move toward functioning
29    independently in the family or community or  to  continue  in
30    employment.
31        "State   plan"  means  the  materials  submitted  by  the
32    Department to  the  Commissioner  on  an  annual  basis  that
33    contain the State's proposal for:
34             (1)  The  provision  of statewide independent living
 
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 1        services.
 2             (2)  The development  and  support  of  a  statewide
 3        network of centers for independent living.
 4             (3)  Working   relationships  between  (i)  programs
 5        providing independent  living  services  and  independent
 6        living  centers  and  (ii)  the vocational rehabilitation
 7        program administered by the Department under the  federal
 8        Act and other programs providing services for individuals
 9        with disabilities.
10        (c)  Authority.  The unit of the Department headed by the
11    vocational rehabilitation administrator shall  be  designated
12    the  State  unit under Title VII of the federal Act and shall
13    have the following responsibilities:
14             (1)  To receive, account  for,  and  disburse  funds
15        received  by the State under the federal Act based on the
16        State plan.
17             (2)  To provide administrative support  services  to
18        centers for independent living programs.
19             (3)  To  keep  records,  and  take such actions with
20        respect to those records, as the Commissioner finds to be
21        necessary with respect to the programs.
22             (4)  To submit  additional  information  or  provide
23        assurances  the  Commissioner may require with respect to
24        the programs.
25    The   vocational   rehabilitation   administrator   and   the
26    Chairperson  of  the  Council  are  responsible  for  jointly
27    developing and signing the State plan required by Section 704
28    of the federal Act. The  State  plan  shall  conform  to  the
29    requirements of Section 704 of the federal Act.
30        (d)  Statewide Independent Living Council.
31        The Governor shall appoint a Statewide Independent Living
32    Council,  comprised of 18 members, which shall be established
33    as an entity separate and distinct from the Department.   The
34    composition of the Council shall include the following:
 
SB1591 Engrossed            -146-              LRB9111045EGfg
 1             (1)  At   least   one   director  of  a  center  for
 2        independent living chosen by the directors of centers for
 3        independent living within the State.
 4             (2)  A  representative  from   the   unit   of   the
 5        Department   of   Human   Services  responsible  for  the
 6        administration of the vocational  rehabilitation  program
 7        and  a representative from another unit in the Department
 8        of Human Services that provides services for  individuals
 9        with  disabilities  and  a  representative  each from the
10        Department on Aging, the State Board  of  Education,  and
11        the  Department  of  Children and Family Services, all as
12        ex-officio, non-voting members who shall not  be  counted
13        in the 18 members appointed by the Governor.
14        In addition, the Council may include the following:
15             (A)  One  or  more  representatives  of  centers for
16        independent living.
17             (B)  One or more parents or guardians of individuals
18        with disabilities.
19             (C)  One or  more  advocates  for  individuals  with
20        disabilities.
21             (D)  One   or   more   representatives   of  private
22        business.
23             (E)  One or more  representatives  of  organizations
24        that provide services for individuals with disabilities.
25             (F)  Other appropriate individuals.
26        After   soliciting   recommendations  from  organizations
27    representing a broad range of individuals  with  disabilities
28    and    organizations    interested    in   individuals   with
29    disabilities, the  Governor  shall  appoint  members  of  the
30    Council  for terms beginning July 1, 1993.  The Council shall
31    be  composed   of   members   (i)   who   provide   statewide
32    representation;   (ii)   who   represent  a  broad  range  of
33    individuals with disabilities from diverse backgrounds; (iii)
34    who are knowledgeable about centers  for  independent  living
 
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 1    and  independent living services; and (iv) a majority of whom
 2    are persons who are individuals with disabilities and are not
 3    employed by  any  State  agency  or  center  for  independent
 4    living.
 5        The  council  shall  elect  a  chairperson from among its
 6    voting membership.
 7        Each member of the Council shall serve  for  terms  of  3
 8    years,  except  that (i) a member appointed to fill a vacancy
 9    occurring before the expiration of the  term  for  which  the
10    predecessor   was   appointed  shall  be  appointed  for  the
11    remainder  of  that  term  and  (ii)  terms  of  the  members
12    initially  appointed  after  the  effective  date   of   this
13    amendatory Act of 1993 shall be as follows:  6 of the initial
14    members  shall be appointed for terms of one year, 6 shall be
15    appointed for terms of 2 years, and 6 shall be appointed  for
16    terms  of  3  years.  No member of the council may serve more
17    than 2 consecutive full terms.
18        Appointments to fill vacancies in unexpired terms and new
19    terms shall be filled by the Governor or by  the  Council  if
20    the Governor delegates that power to the Council by executive
21    order.   The  vacancy  shall  not  affect  the  power  of the
22    remaining members to execute the powers  and  duties  of  the
23    Council.   The  Council  shall  have the duties enumerated in
24    subsections (c), (d), and (e) of Section 705 of  the  federal
25    Act.
26        Members  shall  be  reimbursed  for their actual expenses
27    incurred  in  the  performance  of  their  duties,  including
28    expenses for travel,  child  care,  and  personal  assistance
29    services,  and  a  member  who  is  not  employed or who must
30    forfeit wages from other employment shall be paid  reasonable
31    compensation for each day the member is engaged in performing
32    the duties of the Council.  The reimbursement or compensation
33    shall  be  paid  from moneys made available to the Department
34    under Part B of Title VII of the federal Act.
 
SB1591 Engrossed            -148-              LRB9111045EGfg
 1        In addition to the powers and duties granted to  advisory
 2    boards   by   Section  5-505  of  the  Departments  of  State
 3    Government Law (20 ILCS 5/5-505), the Council shall have  the
 4    authority    to   appoint   jointly   with   the   vocational
 5    rehabilitation  administrator  a  peer  review  committee  to
 6    consider and make  recommendations  for  grants  to  eligible
 7    centers for independent living.
 8        (e)  Grants  to  centers  for  independent  living.  Each
 9    center for independent living that receives  assistance  from
10    the  Department  under  this  Section  shall  comply with the
11    standards and provide and comply with the assurances that are
12    set forth in the State plan and consistent with  Section  725
13    of  the  federal  Act.   Each  center  for independent living
14    receiving financial  assistance  from  the  Department  shall
15    provide satisfactory assurances at the time and in the manner
16    the vocational rehabilitation administrator  requires.
17        Beginning  October 1, 1994, the vocational rehabilitation
18    administrator may award grants to  any  eligible  center  for
19    independent living that is receiving funds under Title VII of
20    the   federal   Act,  unless  the  vocational  rehabilitation
21    administrator makes a finding that the center for independent
22    living fails to comply with the standards and assurances  set
23    forth in Section 725 of the federal Act.
24        If  there  is  no center for independent living serving a
25    region of the State or the region  is  underserved,  and  the
26    State receives a federal increase in its allotment sufficient
27    to  support  one  or  more additional centers for independent
28    living  in   the   State,   the   vocational   rehabilitation
29    administrator  may award a grant under this subsection to one
30    or more eligible agencies, consistent with the provisions  of
31    the  State  plan  setting  forth  the design of the State for
32    establishing a statewide network for centers for  independent
33    living.
34        In  selecting  from among eligible agencies in awarding a
 
SB1591 Engrossed            -149-              LRB9111045EGfg
 1    grant under this subsection for a new center for  independent
 2    living,  the  vocational rehabilitation administrator and the
 3    chairperson  of  (or  other  individual  designated  by)  the
 4    Council acting on behalf of  and  at  the  direction  of  the
 5    Council  shall  jointly  appoint a peer review committee that
 6    shall rank applications in accordance with the standards  and
 7    assurances  set  forth  in Section 725 of the federal Act and
 8    criteria jointly established by the vocational rehabilitation
 9    administrator and the chairperson or  designated  individual.
10    The  peer  review committee shall consider the ability of the
11    applicant to operate a  center  for  independent  living  and
12    shall  recommend  an  applicant to receive a grant under this
13    subsection based on the following:
14             (1)  Evidence  of  the  need  for   a   center   for
15        independent living, consistent with the State plan.
16             (2)  Any   past  performance  of  the  applicant  in
17        providing  services  comparable  to  independent   living
18        services.
19             (3)  The  applicant's  plan  for  complying with, or
20        demonstrated success in complying with, the standards and
21        assurances set forth in Section 725 of the federal Act.
22             (4)  The quality of key personnel of  the  applicant
23        and  the  involvement  of  individuals  with  significant
24        disabilities by the applicant.
25             (5)  The  budgets  and  cost  effectiveness  of  the
26        applicant.
27             (6)  The evaluation plan of the applicant.
28             (7)  The  ability  of the applicant to carry out the
29        plan.
30        The vocational rehabilitation administrator  shall  award
31    the  grant  on  the  basis  of the recommendation of the peer
32    review  committee  if  the  actions  of  the  committee   are
33    consistent with federal and State law.
34        (f)  Evaluation     and     review.     The    vocational
 
SB1591 Engrossed            -150-              LRB9111045EGfg
 1    rehabilitation administrator shall periodically  review  each
 2    center  for  independent  living that receives funds from the
 3    Department under Title VII of  the  federal  Act,  or  moneys
 4    appropriated  from  the  General  Revenue  Fund, to determine
 5    whether the center is in compliance with  the  standards  and
 6    assurances  set  forth in Section 725 of the federal Act.  If
 7    the vocational rehabilitation administrator  determines  that
 8    any  center  receiving those federal or State funds is not in
 9    compliance with the standards and  assurances  set  forth  in
10    Section  725,  the  vocational  rehabilitation  administrator
11    shall  immediately  notify  the  center  that  it  is  out of
12    compliance.   The  vocational  rehabilitation   administrator
13    shall  terminate  all  funds to that center 90 days after the
14    date of notification  or,  in  the  case  of  a  center  that
15    requests  an  appeal,  the date of any final decision, unless
16    the center submits a plan to  achieve  compliance  within  90
17    days   and   that   plan   is   approved  by  the  vocational
18    rehabilitation  administrator  or  (if  on  appeal)  by   the
19    Commissioner.
20    (Source:  P.A.  89-507,  eff.  7-1-97;  90-14,  eff.  7-1-97;
21    90-372,  eff.  7-1-98;  90-453,  eff.  8-16-97;  91-239, eff.
22    1-1-00; 91-540, eff. 8-13-99; revised 10-25-99.)

23        Section 22.  The Department of Revenue Law of  the  Civil
24    Administrative  Code  of  Illinois  is  amended  by  changing
25    Sections 2505-65 and 2505-650 as follows:

26        (20 ILCS 2505/2505-65) (was 20 ILCS 2505/39b12)
27        Sec. 2505-65. Exchange of information.
28        (a)  The  Department  has  the power to exchange with any
29    state, with any local subdivisions of any state, or with  the
30    federal  government,  except  when specifically prohibited by
31    law, any information that may be necessary to  efficient  tax
32    administration  and  that  may be acquired as a result of the
 
SB1591 Engrossed            -151-              LRB9111045EGfg
 1    administration  of  the  laws  set  forth  in  the   Sections
 2    following Section 95-10 and preceding Section 2505-60.
 3        (b)  The  Department  has  the power to exchange with the
 4    Illinois Department of Public Aid  information  that  may  be
 5    necessary for the enforcement of child support orders entered
 6    pursuant  to  the  Illinois  Public  Aid  Code,  the Illinois
 7    Marriage and Dissolution of Marriage Act, the Non-Support  of
 8    Spouse  and Children Act, the Non-Support Punishment Act, the
 9    Revised Uniform Reciprocal Enforcement of  Support  Act,  the
10    Uniform  Interstate  Family  Support  Act,  or  the  Illinois
11    Parentage Act of 1984. Notwithstanding any provisions in this
12    Code  to the contrary, the Department of Revenue shall not be
13    liable to any person for any disclosure of information to the
14    Illinois Department of Public Aid under this  subsection  (b)
15    or  for  any  other action taken in good faith to comply with
16    the requirements of this subsection (b).
17    (Source:  P.A.  90-18,  eff.  7-1-97;  91-239,  eff.  1-1-00;
18    91-613, eff. 10-1-99; revised 8-5-99.)

19        (20 ILCS 2505/2505-650) (was 20 ILCS 2505/39b52)
20        Sec. 2505-650.  Collection of  past  due  support.   Upon
21    certification  of  past  due  child  support amounts from the
22    Department of Public  Aid,  the  Department  of  Revenue  may
23    collect  the  delinquency  in  any  manner authorized for the
24    collection of any  tax  administered  by  the  Department  of
25    Revenue.    The   Department  of  Revenue  shall  notify  the
26    Department of Public Aid when the delinquency or any  portion
27    of  the  delinquency  has  been collected under this Section.
28    Any child support delinquency collected by the Department  of
29    Revenue,  including  those amounts that result in overpayment
30    of a child support delinquency, shall be paid  to  the  State
31    Disbursement  Unit  established  under  Section  10-26 of the
32    Illinois Public  Aid  Code  into  into.   The  Department  of
33    Revenue  may  implement  this  Section  through  the  use  of
 
SB1591 Engrossed            -152-              LRB9111045EGfg
 1    emergency  rules  in  accordance  with  Section  5-45  of the
 2    Illinois Administrative Procedure Act.  For purposes  of  the
 3    Illinois  Administrative Procedure Act, the adoption of rules
 4    to implement this Section shall be  considered  an  emergency
 5    and necessary for the public interest, safety, and welfare.
 6    (Source:  P.A.  90-491,  eff.  1-1-98;  91-212, eff. 7-20-99;
 7    91-239, eff. 1-1-00; revised 8-5-99.)

 8        Section 23.  The Department of State Police  Law  of  the
 9    Civil  Administrative Code of Illinois is amended by changing
10    Section 2605-40 and resectioning material  added  to  Section
11    55a as follows:

12        (20 ILCS 2605/2605-40) (was 20 ILCS 2605/55a-4)
13        Sec.   2605-40.  Division   of  Forensic  Services.   The
14    Division of Forensic Services shall  exercise  the  following
15    functions:
16             (1)  Exercise  the rights, powers, and duties vested
17        by law in the Department by the  Criminal  Identification
18        Act.
19             (2)  Exercise  the rights, powers, and duties vested
20        by law in the Department by Section 2605-300 of this Law.
21             (3)  Provide assistance  to  local  law  enforcement
22        agencies  through  training,  management,  and consultant
23        services.
24             (4)  Exercise the rights, powers, and duties  vested
25        by   law   in   the  Department  by  the  Firearm  Owners
26        Identification Card Act.
27             (5)  Exercise other duties that may be  assigned  by
28        the Director in order to fulfill the responsibilities and
29        achieve the purposes of the Department.
30             (6)  Establish   and   operate  a  forensic  science
31        laboratory system,  including  a  forensic  toxicological
32        laboratory  service, for the purpose of testing specimens
 
SB1591 Engrossed            -153-              LRB9111045EGfg
 1        submitted by coroners and other law enforcement  officers
 2        in  their efforts to determine whether alcohol, drugs, or
 3        poisonous or other toxic substances have been involved in
 4        deaths, accidents, or illness.    Forensic  toxicological
 5        laboratories   shall   be   established  in  Springfield,
 6        Chicago, and elsewhere in the State as needed.; and
 7             (7) 7.  Subject to specific appropriations made  for
 8        these  purposes, to establish and coordinate a system for
 9        providing accurate and  expedited  forensic  science  and
10        other  investigative and laboratory services to local law
11        enforcement agencies and local State's Attorneys  in  aid
12        of the investigation and trial of capital cases.
13    (Source:  P.A.  90-130,  eff.  1-1-98;  91-239,  eff. 1-1-00;
14    91-589, eff. 1-1-00; revised 10-26-99.)

15        (20 ILCS 2605/2605-302) (was 20 ILCS 2605/55a in part)
16        Sec. 2605-302.  Arrest reports.
17        (a) 5.5. Provide,  When an individual is  arrested,  that
18    the  following information must be made available to the news
19    media for inspection and copying:
20             (1) (a)  Information that identifies the  individual
21        person, including the name, age, address, and photograph,
22        when and if available.
23             (2)  (b)  Information detailing any charges relating
24        to the arrest.
25             (3) (c)  The time and location of the arrest.
26             (4) (d)  The name of the investigating or  arresting
27        law enforcement agency.
28             (5)  (e)  If  the  individual  is  incarcerated, the
29        amount of any bail or bond.
30             (6) (f)  If the individual is incarcerated, the time
31        and date that the individual was received, discharged, or
32        transferred from the arresting agency's custody.
33        (b)  (1)  The  information  required  by   this   Section
 
SB1591 Engrossed            -154-              LRB9111045EGfg
 1    paragraph  must  be  made  available  to  the  news media for
 2    inspection and copying as soon  as  practicable,  but  in  no
 3    event  shall the time period exceed 72 hours from the arrest.
 4    The information described in items (3), (4), (5), and (6)  of
 5    subsection  (a)  subparagraphs (c), (d), (e), and (f) of this
 6    paragraph, however, may be withheld if it is determined  that
 7    disclosure  would  (i) interfere with pending or actually and
 8    reasonably contemplated law enforcement proceedings conducted
 9    by any law enforcement or correctional agency; (ii)  endanger
10    the   life   or   physical   safety  of  law  enforcement  or
11    correctional  personnel  or  any  other  person;   or   (iii)
12    compromise the security of any correctional facility.
13        (c)  (2)  For the purposes of this Section paragraph, the
14    term "news media" means personnel of  a  newspaper  or  other
15    periodical  issued  at  regular  intervals, a news service, a
16    radio station, a  television  station,  a  community  antenna
17    television  service,  or  a  person or corporation engaged in
18    making news reels or other motion  picture  news  for  public
19    showing.
20        (d)  (3)  Each law enforcement or correctional agency may
21    charge fees for arrest records, but in no  instance  may  the
22    fee  exceed the actual cost of copying and reproduction.  The
23    fees may not include the cost of the labor used to  reproduce
24    the arrest record.
25        (e)  (4)  The provisions of this Section paragraph do not
26    supersede the confidentiality provisions for  arrest  records
27    of the Juvenile Court Act of 1987.
28    (Source: P.A. 91-309, eff. 7-29-99; revised 11-3-99.)

29        (20 ILCS 2605/2605-330) (was 20 ILCS 2605/55a in part)
30        Sec.  2605-330.   Firefighter  background investigations.
31    37.  Upon the request  of  the  chief  of  a  volunteer  fire
32    department,  the Department shall conduct criminal background
33    investigations of prospective firefighters and report to  the
 
SB1591 Engrossed            -155-              LRB9111045EGfg
 1    requesting  chief any record of convictions maintained in the
 2    Department's files about those persons.  The  Department  may
 3    charge a fee, based on actual costs, for the dissemination of
 4    conviction  information  under  this  Section paragraph.  The
 5    Department may prescribe the form and manner  for  requesting
 6    and  furnishing  conviction  information  under  this Section
 7    paragraph.
 8    (Source: P.A. 91-371, eff. 1-1-00; revised 11-3-99.)

 9        (20 ILCS 2605/2605-475) (was 20 ILCS 2605/55a in part)
10        Sec. 2605-475. Wireless Emergency Telephone  Safety  Act.
11    37.   To   exercise   the   powers  and  perform  the  duties
12    specifically assigned to the Department  under  the  Wireless
13    Emergency   Telephone   Safety   Act   with  respect  to  the
14    development  and  improvement  of  emergency   communications
15    procedures and facilities in such a manner as to facilitate a
16    quick  response  to  any  person  calling  the number "9-1-1"
17    seeking police, fire, medical, or  other  emergency  services
18    through  a  wireless  carrier as defined in Section 10 of the
19    Wireless Emergency Telephone  Safety  Act.   Nothing  in  the
20    Wireless  Emergency  Telephone  Safety  Act shall require the
21    Illinois State Police  to  provide  wireless  enhanced  9-1-1
22    services.
23    (Source: P.A. 91-660, eff. 12-22-99; revised 1-17-00.)

24        Section  24.   The Criminal Identification Act is amended
25    by changing Section 3 as follows:

26        (20 ILCS 2630/3) (from Ch. 38, par. 206-3)
27        Sec. 3.  Information to be furnished peace  officers  and
28    commanding  officers  of  certain  military  installations in
29    Illinois.
30        (A) The Department shall file or cause to  be  filed  all
31    plates,    photographs,   outline   pictures,   measurements,
 
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 1    descriptions and information which shall be received by it by
 2    virtue of its office and shall make a complete and systematic
 3    record and index of the same, providing thereby a  method  of
 4    convenient  reference  and  comparison.  The Department shall
 5    furnish, upon application, all information pertaining to  the
 6    identification of any person or persons, a plate, photograph,
 7    outline  picture,  description,  measurements, or any data of
 8    which there is a record in its office. Such information shall
 9    be furnished to peace officers of the United States, of other
10    states or territories, of  the  Insular  possessions  of  the
11    United  States,  of  foreign  countries  duly  authorized  to
12    receive  the  same,  to  all  peace  officers of the State of
13    Illinois, to investigators of the  Illinois  Law  Enforcement
14    Training Standards Board and, conviction information only, to
15    units  of  local  government,  school  districts  and private
16    organizations,  under  the  provisions  of  Section  2605-10,
17    2605-15, 2605-75,  2605-100,  2605-105,  2605-110,  2605-115,
18    2605-120,  2605-130,  2605-140, 2605-190, 2605-200, 2605-205,
19    2605-210, 2605-215, 2605-250, 2605-275,  2605-300,  2605-305,
20    2605-315,  2605-325,  2605-335, 2605-340, 2605-350, 2605-355,
21    2605-360, 2605-365, 2605-375, 2605-390,  2605-400,  2605-405,
22    2605-420, 2605-430, 2605-435, 2605-500, 2605-525, or 2605-550
23    of  the Department of State Police Law (20 ILCS 2605/2605-10,
24    2605/2605-15,  2605/2605-75,  2605/2605-100,   2605/2605-105,
25    2605/2605-110,  2605/2605-115,  2605/2605-120, 2605/2605-130,
26    2605/2605-140, 2605/2605-190,  2605/2605-200,  2605/2605-205,
27    2605/2605-210,  2605/2605-215,  2605/2605-250, 2605/2605-275,
28    2605/2605-300, 2605/2605-305,  2605/2605-315,  2605/2605-325,
29    2605/2605-335,  2605/2605-340,  2605/2605-350, 2605/2605-355,
30    2605/2605-360, 2605/2605-365,  2605/2605-375,  2605/2605-390,
31    2605/2605-400,  2605/2605-405,  2605/2605-420, 2605/2605-430,
32    2605/2605-435,     2605/2605-500,      2605/2605-525,      or
33    2605/2605-550).   Applications   shall   be  in  writing  and
34    accompanied by a certificate, signed by the peace officer  or
 
SB1591 Engrossed            -157-              LRB9111045EGfg
 1    chief  administrative  officer  or  his  designee making such
 2    application, to the effect that the information  applied  for
 3    is  necessary  in  the interest of and will be used solely in
 4    the due administration  of  the  criminal  laws  or  for  the
 5    purpose  of  evaluating  the  qualifications and character of
 6    employees, prospective employees, volunteers, or  prospective
 7    volunteers  of  units  of local government, school districts,
 8    and private organizations.
 9        For   the   purposes   of   this    subsection,    "chief
10    administrative officer" is defined as follows:
11             a)  The  city  manager  of a city or, if a city does
12        not employ a city manager, the mayor of the city.
13             b)  The manager of a village or, if a  village  does
14        not employ a manager, the president of the village.
15             c)  The  chairman or president of a county board or,
16        if a county has adopted  the  county  executive  form  of
17        government, the chief executive officer of the county.
18             d)  The  president  of  the school board of a school
19        district.
20             e)  The supervisor of a township.
21             f)  The  official  granted  general   administrative
22        control   of   a   special  district,  an  authority,  or
23        organization of government establishment by law which may
24        issue obligations and which either may  levy  a  property
25        tax  or  may  expend funds of the district, authority, or
26        organization  independently  of  any   parent   unit   of
27        government.
28             g)  The    executive    officer    granted   general
29        administrative control of a private organization  defined
30        in Section 2605-335 of the Department of State Police Law
31        (20 ILCS 2605/2605-335).
32        (B)  Upon   written   application  and  payment  of  fees
33    authorized by this subsection, State agencies  and  units  of
34    local   government,   not  including  school  districts,  are
 
SB1591 Engrossed            -158-              LRB9111045EGfg
 1    authorized to submit fingerprints of  employees,  prospective
 2    employees  and  license  applicants to the Department for the
 3    purpose of obtaining conviction information maintained by the
 4    Department and the Federal Bureau of Investigation about such
 5    persons.  The Department shall submit  such  fingerprints  to
 6    the  Federal  Bureau  of  Investigation  on  behalf  of  such
 7    agencies and units of local government.  The Department shall
 8    charge  an  application  fee,  based on actual costs, for the
 9    dissemination of  conviction  information  pursuant  to  this
10    subsection.   The  Department  is empowered to establish this
11    fee and shall prescribe the form and  manner  for  requesting
12    and   furnishing  conviction  information  pursuant  to  this
13    subsection.
14        (C)  Upon payment of fees authorized by this  subsection,
15    the  Department  shall furnish to the commanding officer of a
16    military installation in  Illinois  having  an  arms  storage
17    facility,  upon written request of such commanding officer or
18    his designee, and in the form and manner  prescribed  by  the
19    Department,   all   criminal   history   record   information
20    pertaining to any individual seeking access to such a storage
21    facility,  where  such  information  is  sought pursuant to a
22    federally-mandated security or criminal history check.
23        The Department shall establish and charge a fee,  not  to
24    exceed  actual  costs,  for providing information pursuant to
25    this subsection.
26    (Source: P.A. 91-176,  eff.  7-16-99;  91-239,  eff.  1-1-00;
27    revised 10-12-99.)

28        Section  25.  The Department of Transportation Law of the
29    Civil Administrative Code of Illinois is amended by  changing
30    Section 2705-200 as follows:

31        (20 ILCS 2705/2705-200) (was 20 ILCS 2705/49.16)
32        Sec. 2705-200.  Master plan; reporting requirements.
 
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 1        (a)  The Department has the power to develop and maintain
 2    a  continuing, comprehensive, and integrated planning process
 3    that shall develop and periodically revise a statewide master
 4    plan for transportation to guide program development  and  to
 5    foster  efficient  and  economical transportation services in
 6    ground, air, water, and all  other  modes  of  transportation
 7    throughout  the  State.   The Department shall coordinate its
 8    transportation planning activities with those of other  State
 9    agencies  and  authorities and shall supervise and review any
10    transportation planning performed by other Executive agencies
11    under the direction of the Governor.   The  Department  shall
12    cooperate and participate with federal, regional, interstate,
13    State,  and local agencies, in accordance with Sections 5-301
14    and 7-301 of the Illinois Highway Code, and  with  interested
15    private  individuals and organizations in the coordination of
16    plans  and  policies   for   development   of   the   state's
17    transportation system.
18        To  meet  the  provisions of this Section, the Department
19    shall  publish  and  deliver  to  the  Governor  and  General
20    Assembly by January 1, 1982 and every 2 years thereafter, its
21    master  plan  for   highway,   waterway,   aeronautic,   mass
22    transportation,   and   railroad  systems.   The  plan  shall
23    identify priority subsystems or  components  of  each  system
24    that are critical to the economic and general welfare of this
25    the  State regardless of public jurisdictional responsibility
26    or private ownership.
27        The master plan shall  provide  particular  emphasis  and
28    detail of the 5 year period in the immediate future.
29        Annual  and 5 year project programs for each State system
30    in this Section shall be published and furnished the  General
31    Assembly on the first Wednesday in April of each year.
32        Identified  needs  included in the project programs shall
33    be listed and mapped in  a  distinctive  fashion  to  clearly
34    identify the priority status of the projects: (1) projects to
 
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 1    be  committed  for execution; (2) tentative projects that are
 2    dependent upon funding or other constraints; and  (3)  needed
 3    projects  that  are  not programmed due to lack of funding or
 4    other constraints.
 5        All projects shall be related to the priority systems  of
 6    the  master plan, and the priority criteria identified.  Cost
 7    and estimated completion dates shall  be  included  for  work
 8    required  to  complete  a useable segment or component beyond
 9    the 5 year period of the program.
10        (b)  The Department shall  publish  and  deliver  to  the
11    Governor and General Assembly on the first Wednesday in April
12    of  each  year a 5-year Highway Improvement Program reporting
13    the number of fiscal years each project has been on  previous
14    5-year plans submitted by the Department.
15        (c)  The  Department  shall  publish  and  deliver to the
16    Governor and the General Assembly by November 1 of each  year
17    a For the Record report that shall include the following:
18             (1)  All  the  projects accomplished in the previous
19        fiscal  year  listed  by  each  Illinois  Department   of
20        Transportation District.
21             (2)  The  award cost and the beginning dates of each
22        listed project.
23    (Source: P.A.  90-277,  eff.  1-1-98;  91-239,  eff.  1-1-00;
24    91-357, eff. 7-29-99; revised 8-12-99.)

25        Section 26.  The Capital Development Board Act is amended
26    by changing Section 16 as follows:

27        (20 ILCS 3105/16) (from Ch. 127, par. 783b)
28        Sec.  16.   (a) In addition to any other power granted in
29    this Act to adopt rules or regulations, the Board  may  adopt
30    regulations  or  rules relating to the issuance or renewal of
31    the prequalification of an architect, engineer or  contractor
32    or  the suspension or modification of the prequalification of
 
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 1    any such person or entity including, without  limitation,  an
 2    interim  or  emergency  suspension  or modification without a
 3    hearing founded on any one or more of the bases set forth  in
 4    this Section.
 5        (b)  Among   the   bases  for  an  interim  or  emergency
 6    suspension or modification of prequalification are:
 7        (1)  A finding by the Board  that  the  public  interest,
 8    safety   or   welfare   requires   a  summary  suspension  or
 9    modification of a prequalification without hearings.
10        (2)  The occurrence of  an  event  or  series  of  events
11    which,  in the Board's opinion, warrants a summary suspension
12    or modification  of  a  prequalification  without  a  hearing
13    including,  without  limitation,  (i)  the  indictment of the
14    holder of the prequalification by a State or  federal  agency
15    or   other  branch  of  government  for  a  crime;  (ii)  the
16    suspension or modification of a license  or  prequalification
17    by  another State agency or federal agency or other branch of
18    government after hearings;  (iii)  a  material  breach  of  a
19    contract made between the Board and an architect, engineer or
20    contractor;  and  (iv)  the  failure to comply with State law
21    including,  without  limitation,  the  Minority  and   Female
22    Business Enterprise for Minorities, Females, and Persons with
23    Disabilities  Act,  the prevailing wage requirements, and the
24    Steel Products Procurement Act.
25        (c)  If a prequalification is suspended  or  modified  by
26    the  Board  without hearings for any reason set forth in this
27    Section or in Section 10-65 of  the  Illinois  Administrative
28    Procedure  Act, as amended, the Board shall within 30 days of
29    the issuance of an order of suspension or modification  of  a
30    prequalification  initiate  proceedings for the suspension or
31    modification of or other action upon the prequalification.
32    (Source: P.A. 88-45; revised 8-23-99.)

33        Section 27.  The State Finance Act is amended by  setting
 
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 1    forth,   changing,   and  renumbering  multiple  versions  of
 2    Sections 5.490, 5.491, 5.492, 5.505, and 8.36 as follows:

 3        (30 ILCS 105/5.490)
 4        Sec. 5.490.  The Horse Racing Equity Fund.
 5    (Source:  P.A. 91-40, eff. 6-25-99.)

 6        (30 ILCS 105/5.491)
 7        Sec. 5.491.  The Illinois  Racing  Quarterhorse  Breeders
 8    Fund.
 9    (Source: P.A. 91-40, eff. 6-25-99.)

10        (30 ILCS 105/5.492)
11        Sec. 5.492.  The Horse Racing Fund.
12    (Source:  P.A. 91-40, eff. 6-25-99.)

13        (30 ILCS 105/5.493)
14        Sec.  5.493.  5.490.   The  Federal Workforce Development
15    Fund.
16    (Source: P.A. 91-34, eff. 7-1-99; revised 11-12-99.)

17        (30 ILCS 105/5.494)
18        Sec. 5.494. 5.491.  The  Energy  Assistance  Contribution
19    Fund.
20    (Source: P.A. 91-34, eff. 7-1-99; revised 11-12-99.)

21        (30 ILCS 105/5.497)
22        Sec. 5.497. 5.491.  The Motor Vehicle License Plate Fund.
23    (Source: P.A. 91-37, eff. 7-1-99; revised 11-12-99.)

24        (30 ILCS 105/5.498)
25        Sec. 5.498. 5.490.  The Fund for Illinois' Future.
26    (Source:  P.A. 91-38, eff. 6-15-99; revised 11-12-99.)
 
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 1        (30 ILCS 105/5.499)
 2        Sec. 5.499. 5.490.  The Video Conferencing User Fund.
 3    (Source:  P.A. 91-44, eff. 7-1-99; revised 11-12-99.)

 4        (30 ILCS 105/5.501)
 5        Sec.  5.501. 5.505.  The School Technology Revolving Loan
 6    Fund.
 7    (Source: P.A. 90-548, eff. 1-1-98; revised 12-18-99.)

 8        (30 ILCS 105/5.502)
 9        Sec. 5.502.  5.491.   The  Electronic  Commerce  Security
10    Certification Fund.
11    (Source: P.A. 91-58, eff. 7-1-99; revised 11-12-99.)

12        (30 ILCS 105/5.503)
13        Sec. 5.503. 5.490.  The Prostate Cancer Research Fund.
14    (Source:  P.A. 91-104, eff. 7-13-99; revised 11-12-99.)

15        (30 ILCS 105/5.504)
16        (Section scheduled to be repealed on July 16, 2003)
17        Sec.  5.504.  5.490.   The State Board of Education Fund.
18    This Section is repealed 4 years after the effective date  of
19    this amendatory Act of the 91st General Assembly.
20    (Source:  P.A. 91-143, eff. 7-16-99; revised 11-12-99.)

21        (30 ILCS 105/5.505)
22        (Section scheduled to be repealed on July 16, 2003)
23        Sec.  5.505. 5.491.  The State Board of Education Special
24    Purpose Trust Fund.  This Section is repealed 4  years  after
25    the effective date of this amendatory Act of the 91st General
26    Assembly.
27    (Source: P.A. 91-143, eff. 7-16-99; revised 11-12-99.)

28        (30 ILCS 105/5.506)
 
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 1        (Section scheduled to be repealed on July 16, 2003)
 2        Sec.  5.506.  5.492.  The Private Business and Vocational
 3    Schools Fund.  This Section is repealed  4  years  after  the
 4    effective  date  of  this  amendatory Act of the 91st General
 5    Assembly.
 6    (Source: P.A. 91-143, eff. 7-16-99; revised 11-12-99.)

 7        (30 ILCS 105/5.507)
 8        Sec. 5.507. 5.490.  The Open Lands Loan Fund.
 9    (Source:  P.A. 91-220, eff. 7-21-99; revised 11-12-99.)

10        (30 ILCS 105/5.508)
11        Sec. 5.508. 5.490.  The Diesel Emissions Testing Fund.
12    (Source:  P.A. 91-254, eff. 7-1-99; revised 11-12-99.)

13        (30 ILCS 105/5.509)
14        Sec. 5.509. 5.490.  The Death Certificate Surcharge Fund.
15    (Source:  P.A. 91-382, eff. 7-30-99; revised 11-12-99.)

16        (30 ILCS 105/5.510)
17        Sec. 5.510. 5.490.  The Charter  Schools  Revolving  Loan
18    Fund.
19    (Source:  P.A. 91-407, eff. 8-3-99; revised 11-12-99.)

20        (30 ILCS 105/5.511)
21        Sec.  5.511.  5.490.   The Illinois Adoption Registry and
22    Medical Information Exchange Fund.
23    (Source:  P.A. 91-417, eff. 1-1-00; revised 11-12-99.)

24        (30 ILCS 105/5.512)
25        Sec.  5.512.  5.490.   The  Economic  Development  for  a
26    Growing Economy Fund.
27    (Source:  P.A. 91-476, eff. 8-11-99; revised 11-12-99.)
 
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 1        (30 ILCS 105/5.513)
 2        Sec. 5.513. 5.490.  The Illinois Aquaculture  Development
 3    Fund.
 4    (Source:  P.A. 91-530, eff. 8-13-99; revised 11-12-99.)

 5        (30 ILCS 105/5.514)
 6        Sec.  5.514.   The 5.490. Motor Carrier Safety Inspection
 7    Fund.
 8    (Source:  P.A. 91-537, eff. 8-13-99; revised 11-12-99.)

 9        (30 ILCS 105/5.515)
10        Sec. 5.515. 5.490.  The Airport Land Loan Revolving Fund.
11    (Source:  P.A. 91-543, eff. 8-14-99; revised 11-12-99.)

12        (30 ILCS 105/5.516)
13        Sec. 5.516. 5.490.  The Illinois Value-Added  Agriculture
14    Enhancement Program Fund.
15    (Source:  P.A. 91-560, eff. 8-14-99; revised 11-12-99.)

16        (30 ILCS 105/5.517)
17        Sec.  5.517.  5.490.   The  Illinois  Building Commission
18    Revolving Fund.
19    (Source:  P.A. 91-581, eff. 8-14-99; revised 11-12-99.)

20        (30 ILCS 105/5.518)
21        Sec. 5.518.  The 5.490.  Capital Litigation Trust Fund.
22    (Source:  P.A. 91-589, eff. 1-1-00; revised 11-12-99.)

23        (30 ILCS 105/5.519)
24        Sec.  5.519. 5.490.  The Small Business Incubator Fund.
25    (Source:  P.A. 91-592, eff. 8-14-99; revised 11-12-99.)

26        (30 ILCS 105/5.520)
27        Sec. 5.520. 5.490.  The Auction Regulation Administration
 
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 1    Fund.
 2    (Source:  P.A. 91-603, eff. 1-1-00; revised 11-12-99.)

 3        (30 ILCS 105/5.521)
 4        Sec. 5.521. 5.491.  The Auction Recovery Fund.
 5    (Source: P.A. 91-603, eff. 1-1-00; revised 11-12-99.)

 6        (30 ILCS 105/5.522)
 7        Sec. 5.522. 5.492.  The Auction Education Fund.
 8    (Source:  P.A. 91-603, eff. 1-1-00; revised 11-12-99.)

 9        (30 ILCS 105/5.523)
10        Sec. 5.523. 5.490.  The International Tourism Fund.
11    (Source:  P.A. 91-604, eff. 8-16-99; revised 11-12-99.)

12        (30 ILCS 105/5.524)
13        Sec. 5.524. 5.490.  The NOx Trading System Fund.
14    (Source:  P.A. 91-631, eff. 8-19-99; revised 11-12-99.)

15        (30 ILCS 105/5.525)
16        Sec. 5.525.  The 5.490. John Joseph Kelly Home Fund.
17    (Source:  P.A. 91-634, eff. 8-19-99; revised 11-12-99.)

18        (30 ILCS 105/5.526)
19        Sec. 5.526. 5.490.   The  Insurance  Premium  Tax  Refund
20    Fund.
21    (Source:  P.A. 91-643, eff. 8-20-99; revised 11-12-99.)

22        (30 ILCS 105/5.527)
23        (This  Section  may contain text from a Public Act with a
24    delayed effective date)
25        Sec.  5.527.  5.490.  The  Assisted  Living  and   Shared
26    Housing Regulatory Fund.
27    (Source: P.A. 91-656, eff. 1-1-01; revised 1-19-00.)
 
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 1        (30 ILCS 105/5.528)
 2        Sec.  5.528.  5.490.  The Academic Improvement Trust Fund
 3    for Community College Foundations.
 4    (Source: P.A. 91-664, eff. 12-22-99; revised 1-19-99.)

 5        (30 ILCS 105/5.529)
 6        Sec. 5.529.  The 5.490. Wireless Service Emergency Fund.
 7    (Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)

 8        (30 ILCS 105/5.530)
 9        Sec. 5.530.  The 5.491.  State  Police  Wireless  Service
10    Emergency Fund.
11    (Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)

12        (30 ILCS 105/5.531)
13        Sec.  5.531.  The  5.492.  Wireless Carrier Reimbursement
14    Fund.
15    (Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)

16        (30 ILCS 105/8.36)
17        Sec.   8.36.  Airport   Land   Loan    Revolving    Fund.
18    Appropriations  for  loans  to  public  airport owners by the
19    Department of Transportation pursuant to Section 34b  of  the
20    Illinois  Aeronautics  Act  shall be payable from the Airport
21    Land Loan Revolving Fund.
22    (Source: P.A. 91-543, eff. 8-14-99.)

23        (30 ILCS 105/8.37)
24        Sec. 8.37. 8.36.  State Police Wireless Service Emergency
25    Fund.
26        (a)  The State Police Wireless Service Emergency Fund  is
27    created as a special fund in the State Treasury.
28        (b)  Grants  to  the  Department of State Police from the
29    Wireless Service Emergency Fund shall be deposited  into  the
 
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 1    State  Police  Wireless  Service  Emergency Fund and shall be
 2    used in accordance with Section 20 of the Wireless  Emergency
 3    Telephone Safety Act.
 4        (c)  On  July  1,  1999,  the State Comptroller and State
 5    Treasurer shall transfer $1,300,000 from the General  Revenue
 6    Fund to the State Police Wireless Service Emergency Fund.  On
 7    June 30, 2003 the State Comptroller and State Treasurer shall
 8    transfer  $1,300,000  from  the State Police Wireless Service
 9    Emergency Fund to the General Revenue Fund.
10    (Source: P.A. 91-660, eff. 12-22-99; revised 1-17-00.)

11        Section 28.  The General Obligation Bond Act  is  amended
12    by changing Sections 4 and 9 as follows:

13        (30 ILCS 330/4) (from Ch. 127, par. 654)
14        Sec. 4.  Transportation.  The amount of $5,312,270,000 is
15    authorized  for  use  by the Department of Transportation for
16    the  specific  purpose  of  promoting  and  assuring   rapid,
17    efficient,  and safe highway, air and mass transportation for
18    the inhabitants of the State by providing  monies,  including
19    the   making  of  grants  and  loans,  for  the  acquisition,
20    construction, reconstruction, extension  and  improvement  of
21    the  following  transportation  facilities and equipment, and
22    for the acquisition of real property and  interests  in  real
23    property  required  or  expected to be required in connection
24    therewith as follows:
25        (a)  $3,431,000,000   for   State   highways,    arterial
26    highways,  freeways,  roads,  bridges,  structures separating
27    highways and  railroads  and  roads,  and  bridges  on  roads
28    maintained  by  counties,  municipalities,  townships or road
29    districts for the following specific purposes:
30             (1)  $3,330,000,000 for use statewide,
31             (2)  $3,641,000  for   use   outside   the   Chicago
32        urbanized area,
 
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 1             (3)  $7,543,000 for use within the Chicago urbanized
 2        area,
 3             (4)  $13,060,600 for use within the City of Chicago,
 4             (5)  $57,894,500  for  use  within  the  counties of
 5        Cook, DuPage, Kane, Lake, McHenry and Will, and
 6             (6)  $18,860,900 for use  outside  the  counties  of
 7        Cook, DuPage, Kane, Lake, McHenry and Will.
 8        (b)  $1,529,670,000  for  rail  facilities  and  for mass
 9    transit facilities, as defined in  Section  2705-305  of  the
10    Department  of  Transportation  Law  (20 ILCS 2705/2705-305),
11    including rapid transit, rail, bus and other  equipment  used
12    in  connection  therewith  by  the State or any unit of local
13    government,  special   transportation   district,   municipal
14    corporation   or   other  corporation  or  public   authority
15    authorized  to  provide  and  promote  public  transportation
16    within the State or two or more of the foregoing jointly, for
17    the following specific purposes:
18             (1)  $1,433,870,000 statewide,
19             (2)  $83,350,000 for  use  within  the  counties  of
20        Cook, DuPage, Kane, Lake, McHenry and Will,
21             (3)  $12,450,000  for  use  outside  the counties of
22        Cook, DuPage, Kane, Lake, McHenry and Will.
23        (c)  $351,600,000 for airport or aviation facilities  and
24    any   equipment   used  in  connection  therewith,  including
25    engineering and land acquisition costs, by the State  or  any
26    unit  of  local  government, special transportation district,
27    municipal  corporation  or  other   corporation   or   public
28    authority  authorized to provide public transportation within
29    the State, or two or more of the foregoing acting jointly.
30    (Source: P.A. 90-8, eff. 12-8-97 (changed from 6-1-98 by P.A.
31    90-549); 90-586, eff. 6-4-98; 91-39,  eff.  6-15-99;  91-239,
32    eff. 1-1-00; revised 8-6-99.)

33        (30 ILCS 330/9) (from Ch. 127, par. 659)
 
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 1        Sec.  9.   Conditions  for  Issuance  and Sale of Bonds -
 2    Requirements for Bonds.  Bonds shall be issued and sold  from
 3    time  to  time, in one or more series, in such amounts and at
 4    such  prices  as  may  be  directed  by  the  Governor,  upon
 5    recommendation by the Director of the Bureau of  the  Budget.
 6    Bonds  shall  be  in  such form (either coupon, registered or
 7    book entry), in such denominations, payable within  30  years
 8    from  their date, subject to such terms of redemption with or
 9    without premium, bear interest payable at such times  and  at
10    such  fixed  rate or rates, and the Bond Authorization Act be
11    dated as shall be fixed and determined by the Director of the
12    Bureau of the Budget in the order  authorizing  the  issuance
13    and  sale  of  any  series  of  Bonds,  which  order shall be
14    approved by the Governor and is herein called  a  "Bond  Sale
15    Order"; provided however, that interest shall not exceed that
16    permitted  in the Bond Authorization Act, as now or hereafter
17    amended.  Said Bonds  shall  be  payable  at  such  place  or
18    places,  within  or without the State of Illinois, and may be
19    made registrable  as  to  either  principal  or  as  to  both
20    principal  and  interest,  as  shall be specified in the Bond
21    Sale Order.  Bonds may be callable or subject to purchase and
22    retirement as fixed and determined in the Bond Sale Order.,
23    (Source: P.A. 91-39,  eff.  6-15-99;  91-357,  eff.  7-29-99;
24    revised 8-23-99.)

25        Section  29.   The  Local  Government  Debt Reform Act is
26    amended by changing Section 15 as follows:

27        (30 ILCS 350/15) (from Ch. 17, par. 6915)
28        Sec. 15.  Double-barrelled bonds.  Whenever revenue bonds
29    have been authorized to be issued pursuant to applicable  law
30    or  whenever  there  exists for a governmental unit a revenue
31    source, the procedures set forth in this Section may be  used
32    by  a governing body.  General obligation bonds may be issued
 
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 1    in lieu of such revenue  bonds  as  authorized,  and  general
 2    obligation  bonds  may  be  issued  payable  from any revenue
 3    source.  Such general obligation bonds may be referred to  as
 4    "alternate bonds".  Alternate bonds may be issued without any
 5    referendum  or backdoor referendum except as provided in this
 6    Section, upon the terms provided in Section 10  of  this  Act
 7    without  reference  to other provisions of law, but only upon
 8    the conditions provided in  this  Section.   Alternate  bonds
 9    shall  not  be  regarded as or included in any computation of
10    indebtedness for the purpose of any  statutory  provision  or
11    limitation except as expressly provided in this Section.
12        Such conditions are:
13        (a)  Alternate   bonds  shall  be  issued  for  a  lawful
14    corporate purpose.  If  issued  in  lieu  of  revenue  bonds,
15    alternate  bonds  shall  be issued for the purposes for which
16    such revenue bonds shall have  been  authorized.   If  issued
17    payable  from  a  revenue  source  in  the manner hereinafter
18    provided, which revenue source is limited in its purposes  or
19    applications,  then  the alternate bonds shall be issued only
20    for such limited purposes or applications.   Alternate  bonds
21    may  be  issued  payable  from  either enterprise revenues or
22    revenue sources, or both.
23        (b)  Alternate  bonds  shall  be  subject   to   backdoor
24    referendum.   The  provisions  of Section 5 of this Act shall
25    apply  to  such  backdoor  referendum,  together   with   the
26    provisions   hereof.   The  authorizing  ordinance  shall  be
27    published in  a  newspaper  of  general  circulation  in  the
28    governmental  unit.  Along with or as part of the authorizing
29    ordinance, there shall be  published  a  notice  of  (1)  the
30    specific  number  of  voters  required  to  sign  a  petition
31    requesting  that  the  issuance  of  the  alternate  bonds be
32    submitted to referendum, (2) the time when such petition must
33    be filed, (3) the date of  the  prospective  referendum,  and
34    (4),  with  respect  to  authorizing ordinances adopted on or
 
SB1591 Engrossed            -172-              LRB9111045EGfg
 1    after January  1,  1991,  a  statement  that  identifies  any
 2    revenue  source that will be used to pay the principal of and
 3    interest on the alternate bonds.  The clerk or  secretary  of
 4    the governmental unit shall make a petition form available to
 5    anyone  requesting  one.   If  no  petition is filed with the
 6    clerk or secretary within  30  days  of  publication  of  the
 7    authorizing  ordinance  and notice, the alternate bonds shall
 8    be authorized to be issued.   But  if  within  this  30  days
 9    period,  a  petition  is  filed  with such clerk or secretary
10    signed by electors numbering the greater of (i) 7.5%  of  the
11    registered  voters  in  the  governmental unit or (ii) 200 of
12    those registered voters or 15% of  those  registered  voters,
13    whichever is less, asking that the issuance of such alternate
14    bonds  be  submitted  to  referendum,  the clerk or secretary
15    shall certify such question for  submission  at  an  election
16    held  in  accordance  with  the  general  election  law.  The
17    question  on  the  ballot  shall  include  a statement of any
18    revenue source that will be used to pay the principal of  and
19    interest on the alternate bonds. The alternate bonds shall be
20    authorized  to  be  issued if a majority of the votes cast on
21    the question at such election are in favor  thereof  provided
22    that  notice  of  the bond referendum, if held before July 1,
23    1999, has been given in accordance  with  the  provisions  of
24    Section  12-5  of  the Election Code in effect at the time of
25    the bond referendum, at least 10 and not more  than  45  days
26    before the date of the election, notwithstanding the time for
27    publication   otherwise  imposed  by  Section  12-5.  Notices
28    required  in  connection  with  the  submission   of   public
29    questions  on  or after July 1, 1999 shall be as set forth in
30    Section  12-5  of  the  Election  Code.  Backdoor  referendum
31    proceedings for bonds and alternate bonds  to  be  issued  in
32    lieu of such bonds may be conducted at the same time.
33        (c)  To the extent payable from enterprise revenues, such
34    revenues  shall have been determined by the governing body to
 
SB1591 Engrossed            -173-              LRB9111045EGfg
 1    be sufficient to provide for or pay in  each  year  to  final
 2    maturity  of  such alternate bonds all of the following:  (1)
 3    costs  of  operation  and  maintenance  of  the  utility   or
 4    enterprise,  but not including depreciation, (2) debt service
 5    on all outstanding revenue bonds payable from such enterprise
 6    revenues, (3) all  amounts  required  to  meet  any  fund  or
 7    account requirements with respect to such outstanding revenue
 8    bonds,  (4)  other contractual or tort liability obligations,
 9    if any, payable from such enterprise  revenues,  and  (5)  in
10    each year, an amount not less than 1.25 times debt service of
11    all (i) alternate bonds payable from such enterprise revenues
12    previously  issued  and  outstanding and (ii) alternate bonds
13    proposed to be issued.  To the extent  payable  from  one  or
14    more revenue sources, such sources shall have been determined
15    by  the governing body to provide in each year, an amount not
16    less than 1.25 times debt  service  of  all  alternate  bonds
17    payable  from  such  revenue  sources  previously  issued and
18    outstanding and alternate bonds proposed to be  issued.   The
19    conditions  enumerated in this subsection (c) need not be met
20    for that amount of debt service provided for by  the  setting
21    aside of proceeds of bonds or other moneys at the time of the
22    delivery of such bonds.
23        (d)  The  determination  of the sufficiency of enterprise
24    revenues  or  a  revenue  source,  as  applicable,  shall  be
25    supported by reference  to  the  most  recent  audit  of  the
26    governmental  unit,  which  shall be for a fiscal year ending
27    not earlier than 18 months previous to the time  of  issuance
28    of  the  alternate  bonds.  If such audit does not adequately
29    show  such  enterprise  revenues  or   revenue   source,   as
30    applicable, or if such enterprise revenues or revenue source,
31    as  applicable,  are  shown  to  be  insufficient,  then  the
32    determination of sufficiency shall be supported by the report
33    of  an  independent  accountant  or  feasibility analyst, the
34    latter having a national reputation  for  expertise  in  such
 
SB1591 Engrossed            -174-              LRB9111045EGfg
 1    matters,  demonstrating  the sufficiency of such revenues and
 2    explaining, if appropriate, by what means the  revenues  will
 3    be  greater  than  as  shown  in  the  audit.   Whenever such
 4    sufficiency is demonstrated by reference  to  a  schedule  of
 5    higher  rates  or charges for enterprise revenues or a higher
 6    tax imposition for  a  revenue  source,  such  higher  rates,
 7    charges  or  taxes  shall  have  been  properly imposed by an
 8    ordinance adopted prior to the time of delivery of  alternate
 9    bonds.   The  reference  to  and  acceptance  of  an audit or
10    report, as the case may be,  and  the  determination  of  the
11    governing  body as to sufficiency of enterprise revenues or a
12    revenue  source  shall  be  conclusive  evidence   that   the
13    conditions  of  this  Section  have  been  met  and  that the
14    alternate bonds are valid.
15        (e)  The  enterprise  revenues  or  revenue  source,   as
16    applicable,  shall  be  in fact pledged to the payment of the
17    alternate bonds; and the governing body  shall  covenant,  to
18    the  extent it is empowered to do so, to provide for, collect
19    and apply such enterprise  revenues  or  revenue  source,  as
20    applicable,  to  the  payment  of the alternate bonds and the
21    provision of not less  than  an  additional  .25  times  debt
22    service.   The  pledge  and establishment of rates or charges
23    for enterprise revenues, or the  imposition  of  taxes  in  a
24    given  rate  or  amount,  as  provided  in  this  Section for
25    alternate bonds, shall constitute a continuing obligation  of
26    the  governmental  unit with respect to such establishment or
27    imposition and a  continuing  appropriation  of  the  amounts
28    received.   All covenants relating to alternate bonds and the
29    conditions  and  obligations  imposed  by  this  Section  are
30    enforceable by any bondholder of  alternate  bonds  affected,
31    any  taxpayer of the governmental unit, and the People of the
32    State of Illinois acting through the Attorney General or  any
33    designee, and in the event that any such action results in an
34    order finding that the governmental unit has not properly set
 
SB1591 Engrossed            -175-              LRB9111045EGfg
 1    rates  or  charges  or  imposed  taxes  to  the  extent it is
 2    empowered to  do  so  or  collected  and  applied  enterprise
 3    revenues or any revenue source, as applicable, as required by
 4    this  Act,  the plaintiff in any such action shall be awarded
 5    reasonable  attorney's  fees.   The  intent  is   that   such
 6    enterprise  revenues  or revenue source, as applicable, shall
 7    be sufficient and shall be applied to  the  payment  of  debt
 8    service  on  such  alternate  bonds so that taxes need not be
 9    levied, or if levied need not be extended, for such  payment.
10    Nothing  in  this  Section  shall  inhibit  or  restrict  the
11    authority  of a governing body to determine the lien priority
12    of any bonds, including alternate bonds, which may be  issued
13    with respect to any enterprise revenues or revenue source.
14        In  the event that alternate bonds shall have been issued
15    and taxes, other than a designated revenue source, shall have
16    been extended pursuant to the general obligation, full  faith
17    and  credit promise supporting such alternate bonds, then the
18    amount of such alternate  bonds  then  outstanding  shall  be
19    included   in   the   computation   of  indebtedness  of  the
20    governmental unit for purposes of all statutory provisions or
21    limitations until such time as an audit of  the  governmental
22    unit  shall show that the alternate bonds have been paid from
23    the enterprise revenues or  revenue  source,  as  applicable,
24    pledged thereto for a complete fiscal year.
25        Alternate bonds may be issued to refund or advance refund
26    alternate  bonds  without  meeting  any of the conditions set
27    forth in this Section, except that the term of the  refunding
28    bonds shall not be longer than the term of the refunded bonds
29    and  that  the  debt  service  payable  in  any  year  on the
30    refunding bonds shall not exceed the debt service payable  in
31    such year on the refunded bonds.
32        Once  issued, alternate bonds shall be and forever remain
33    until  paid  or  defeased  the  general  obligation  of   the
34    governmental  unit,  for  the payment of which its full faith
 
SB1591 Engrossed            -176-              LRB9111045EGfg
 1    and credit are pledged, and shall be payable from the levy of
 2    taxes as is provided  in  this  Act  for  general  obligation
 3    bonds.
 4        The  changes  made  by this amendatory Act of 1990 do not
 5    affect the validity of bonds authorized before  September  1,
 6    1990.
 7    (Source:  P.A.  90-812,  eff.  1-26-99;  91-57, eff. 6-30-99;
 8    91-493, eff. 8-13-99; revised 10-9-99.)

 9        Section 30.  The Downstate Public Transportation  Act  is
10    amended by changing Section 2-7 as follows:

11        (30 ILCS 740/2-7) (from Ch. 111 2/3, par. 667)
12        Sec. 2-7. Quarterly reports; annual audit.
13        (a)  Any  Metro-East  Transit District participant shall,
14    no later than 30 days following the end of each month of  any
15    fiscal  year,  file  with the Department on forms provided by
16    the Department for that  purpose,  a  report  of  the  actual
17    operating  deficit  experienced  during  that  quarter.   The
18    Department  shall,  upon receipt of the quarterly report, and
19    upon determining that such operating  deficits were  incurred
20    in  conformity  with  the  program  of  proposed expenditures
21    approved by the Department pursuant to Section 2-11,  pay  to
22    any  Metro-East  Transit District participant such portion of
23    such operating deficit as funds have been transferred to  the
24    Metro-East  Transit  Public Transportation Fund and allocated
25    to that Metro-East Transit District participant.
26        (b)  Each participant other than any  Metro-East  Transit
27    District  participant  shall,  30 days before the end of each
28    quarter, file with the Department on forms  provided  by  the
29    Department  for  such  purposes  a  report  of  the projected
30    eligible operating  expenses  to  be  incurred  in  the  next
31    quarter  and  30 days before the third and fourth quarters of
32    any fiscal year a  statement  of  actual  eligible  operating
 
SB1591 Engrossed            -177-              LRB9111045EGfg
 1    expenses  incurred in the preceding quarters.  Within 45 days
 2    of receipt by the Department of such  quarterly  report,  the
 3    Comptroller shall order paid and the Treasurer shall pay from
 4    the  Downstate Public Transportation Fund to each participant
 5    an amount equal to one-third of such  participant's  eligible
 6    operating  expenses;  provided,  however, that in Fiscal Year
 7    1997, the amount paid to each participant from the  Downstate
 8    Public Transportation Fund shall be an amount equal to 47% of
 9    such  participant's  eligible operating expenses and shall be
10    increased to 49% in Fiscal Year  1998,  51%  in  Fiscal  Year
11    1999,  53%  in  Fiscal Year 2000, and 55% in Fiscal Year 2001
12    and thereafter; however,  in  any  year  that  a  participant
13    receives  funding under subsection (i) of Section 2705-305 of
14    the Department of Transportation Law (20 ILCS 2705/2705-305),
15    that participant shall be eligible only for assistance  equal
16    to   the  following  percentage  of  its  eligible  operating
17    expenses: 42% in Fiscal Year 1997, 44% in Fiscal  Year  1998,
18    46%  in Fiscal Year 1999, 48% in Fiscal Year 2000, and 50% in
19    Fiscal Year 2001 and thereafter.  Any such  payment  for  the
20    third  and  fourth  quarters  of  any  fiscal  year  shall be
21    adjusted to reflect actual eligible  operating  expenses  for
22    preceding   quarters   of   such  fiscal  year.  However,  no
23    participant shall receive an amount less than that which  was
24    received  in  the immediate prior year, provided in the event
25    of a shortfall in the fund those participants receiving  less
26    than  their  full  allocation pursuant to Section 2-6 of this
27    Article shall be the first participants to receive an  amount
28    not less than that received in the immediate prior year.
29        (c)  No later than 180 days following the last day of the
30    Fiscal  Year  each  participant  shall provide the Department
31    with an audit  prepared  by  a  Certified  Public  Accountant
32    covering  that  Fiscal  Year.   Any  discrepancy  between the
33    grants paid and one-third of the eligible operating  expenses
34    or  in  the  case  of  the  Bi-State Metropolitan Development
 
SB1591 Engrossed            -178-              LRB9111045EGfg
 1    District the approved program amount shall be  reconciled  by
 2    appropriate payment or credit. Beginning in Fiscal Year 1985,
 3    for  those  participants other than the Bi-State Metropolitan
 4    Development District, any discrepancy between the grants paid
 5    and  the  percentage  of  the  eligible  operating   expenses
 6    provided  for  by  paragraph  (b)  of  this  Section shall be
 7    reconciled by appropriate payment or credit.
 8    (Source: P.A. 91-239,  eff.  1-1-00;  91-357,  eff.  7-29-99;
 9    revised 8-9-99.)

10        Section  31.   The  State  Mandates  Act  is  amended  by
11    changing Section 8.23 as follows:

12        (30 ILCS 805/8.23)
13        Sec. 8.23.  Exempt mandates mandate.
14        (a)  Notwithstanding  Sections  6  and  8 of this Act, no
15    reimbursement by the State is required for the implementation
16    of any mandate created by Public Act  91-17,  91-56,  91-254,
17    91-401,  91-466,  91-474,  91-478,  91-486,  91-523,  91-578,
18    91-617,  91-635,  or  91-651  this amendatory Act of the 91st
19    General Assembly 1999.
20        (b)  Notwithstanding Sections 6 and 8  of  this  Act  and
21    except  for the payment provided in subsection (k) of Section
22    21-14 of the School Code, no reimbursement by  the  State  is
23    required  for  the  implementation  of any mandate created by
24    Public Act 91-102 this amendatory Act  of  the  91st  General
25    Assembly.
26    (Source:  P.A.  91-17,  eff.  6-4-99;  91-56,  eff.  6-30-99;
27    91-102,  eff.  7-12-99;  91-254,  eff.  7-1-00;  91-401, eff.
28    1-1-00; 91-466, eff. 8-6-99; 91-474,  eff.  11-1-99;  91-478,
29    eff.  11-1-99;  91-486,  eff.  1-1-00;  91-523,  eff. 1-1-00;
30    91-578, eff.  8-14-99;  91-617,  eff.  1-1-00;  91-635,  eff.
31    8-20-99; 91-651, eff. 1-1-00; revised 1-19-00.)
 
SB1591 Engrossed            -179-              LRB9111045EGfg
 1        Section  32.   The  Illinois Income Tax Act is amended by
 2    changing Sections 201, 203, 509, 510, and 901 as follows:

 3        (35 ILCS 5/201) (from Ch. 120, par. 2-201)
 4        Sec. 201.  Tax Imposed.
 5        (a)  In general. A tax measured by net income  is  hereby
 6    imposed  on  every  individual, corporation, trust and estate
 7    for each taxable year ending  after  July  31,  1969  on  the
 8    privilege  of earning or receiving income in or as a resident
 9    of this State. Such tax shall be in  addition  to  all  other
10    occupation or privilege taxes imposed by this State or by any
11    municipal corporation or political subdivision thereof.
12        (b)  Rates.  The  tax  imposed  by subsection (a) of this
13    Section shall be determined as follows, except as adjusted by
14    subsection (d-1):
15             (1)  In the case of an individual, trust or  estate,
16        for taxable years ending prior to July 1, 1989, an amount
17        equal  to  2  1/2%  of  the taxpayer's net income for the
18        taxable year.
19             (2)  In the case of an individual, trust or  estate,
20        for  taxable  years  beginning  prior to July 1, 1989 and
21        ending after June 30, 1989, an amount equal to the sum of
22        (i) 2 1/2% of the taxpayer's net income  for  the  period
23        prior to July 1, 1989, as calculated under Section 202.3,
24        and  (ii)  3% of the taxpayer's net income for the period
25        after June 30, 1989, as calculated under Section 202.3.
26             (3)  In the case of an individual, trust or  estate,
27        for  taxable  years  beginning  after  June  30, 1989, an
28        amount equal to 3% of the taxpayer's net income  for  the
29        taxable year.
30             (4)  (Blank).
31             (5)  (Blank).
32             (6)  In the case of a corporation, for taxable years
33        ending  prior  to  July 1, 1989, an amount equal to 4% of
 
SB1591 Engrossed            -180-              LRB9111045EGfg
 1        the taxpayer's net income for the taxable year.
 2             (7)  In the case of a corporation, for taxable years
 3        beginning prior to July 1, 1989 and ending after June 30,
 4        1989, an amount equal  to  the  sum  of  (i)  4%  of  the
 5        taxpayer's  net  income  for  the period prior to July 1,
 6        1989, as calculated under Section 202.3, and (ii) 4.8% of
 7        the taxpayer's net income for the period after  June  30,
 8        1989, as calculated under Section 202.3.
 9             (8)  In the case of a corporation, for taxable years
10        beginning after June 30, 1989, an amount equal to 4.8% of
11        the taxpayer's net income for the taxable year.
12        (c)  Beginning   on  July  1,  1979  and  thereafter,  in
13    addition to such income tax, there is also hereby imposed the
14    Personal Property Tax Replacement Income Tax measured by  net
15    income   on   every   corporation   (including  Subchapter  S
16    corporations), partnership and trust, for each  taxable  year
17    ending  after  June  30, 1979.  Such taxes are imposed on the
18    privilege of earning or receiving income in or as a  resident
19    of  this State.  The Personal Property Tax Replacement Income
20    Tax shall be  in  addition  to  the  income  tax  imposed  by
21    subsections  (a)  and  (b) of this Section and in addition to
22    all other occupation or privilege taxes imposed by this State
23    or by any  municipal  corporation  or  political  subdivision
24    thereof.
25        (d)  Additional  Personal Property Tax Replacement Income
26    Tax Rates.  The personal property tax replacement income  tax
27    imposed by this subsection and subsection (c) of this Section
28    in  the  case  of  a  corporation,  other than a Subchapter S
29    corporation and except as adjusted by subsection (d-1), shall
30    be an additional amount equal to 2.85% of such taxpayer's net
31    income for the taxable year, except that beginning on January
32    1, 1981, and thereafter, the rate of 2.85% specified in  this
33    subsection  shall  be  reduced  to 2.5%, and in the case of a
34    partnership, trust or a Subchapter S corporation shall be  an
 
SB1591 Engrossed            -181-              LRB9111045EGfg
 1    additional amount equal to 1.5% of such taxpayer's net income
 2    for the taxable year.
 3        (d-1)  Rate  reduction  for certain foreign insurers.  In
 4    the case of a foreign insurer, as defined by Section 35A-5 of
 5    the Illinois  Insurance  Code,  whose  state  or  country  of
 6    domicile   imposes   on  insurers  domiciled  in  Illinois  a
 7    retaliatory tax  (excluding  any  insurer  whose  reinsurance
 8    premiums  assumed  are  50%  or  more  of its total insurance
 9    premiums as determined under paragraph (2) of subsection  (b)
10    of   Section   304,   except   that   for  purposes  of  this
11    determination reinsurance premiums  do  not  include  assumed
12    premiums    from   inter-affiliate   pooling   arrangements),
13    beginning with taxable years ending on or after December  31,
14    1999  and  ending  with  taxable  years  ending  on or before
15    December 31, 2000, the sum of the rates  of  tax  imposed  by
16    subsections  (b) and (d) shall be reduced (but not increased)
17    to the rate at which the total amount of  tax  imposed  under
18    this  Act,  net  of all credits allowed under this Act, shall
19    equal (i) the total amount of tax that would  be  imposed  on
20    the  foreign  insurer's  net income allocable to Illinois for
21    the taxable year by such foreign insurer's state  or  country
22    of  domicile  if  that  net income were subject to all income
23    taxes and taxes  measured  by  net  income  imposed  by  such
24    foreign  insurer's  state  or country of domicile, net of all
25    credits allowed or (ii) a rate of zero  if  no  such  tax  is
26    imposed  on  such  income  by  the foreign insurer's state of
27    domicile.
28             (1)  For the purposes of  subsection  (d-1),  in  no
29        event  shall  the  sum  of  the  rates  of tax imposed by
30        subsections (b) and (d) be  reduced  below  the  rate  at
31        which the sum of:
32                  (A)  the  total  amount  of tax imposed on such
33             foreign insurer under this Act for a  taxable  year,
34             net of all credits allowed under this Act, plus
 
SB1591 Engrossed            -182-              LRB9111045EGfg
 1                  (B)  the  privilege  tax imposed by Section 409
 2             of the Illinois Insurance Code, the  fire  insurance
 3             company  tax  imposed  by  Section  12  of  the Fire
 4             Investigation Act, and  the  fire  department  taxes
 5             imposed   under  Section  11-10-1  of  the  Illinois
 6             Municipal Code,
 7        equals 1.25% of the net taxable premiums written for  the
 8        taxable  year,  as described by subsection (1) of Section
 9        409 of the Illinois Insurance Code.  This paragraph  will
10        in  no event increase the rates imposed under subsections
11        (b) and (d).
12             (2)  Any reduction in the rates of  tax  imposed  by
13        this  subsection shall be applied first against the rates
14        imposed by subsection (b) and only after the tax  imposed
15        by  subsection  (a) net of all credits allowed under this
16        Section other than the credit  allowed  under  subsection
17        (i)  has  been reduced to zero, against the rates imposed
18        by subsection (d).
19             (3)  The provisions of  this  subsection  (d-1)  are
20        effective  only through December 31, 2000 and cease to be
21        effective on January 1, 2001; but this  does  not  affect
22        any claim or obligation based upon the use or application
23        of  this  subsection for tax years ending on December 31,
24        2000 or earlier.
25        (e)  Investment credit.  A taxpayer shall  be  allowed  a
26    credit  against  the Personal Property Tax Replacement Income
27    Tax for investment in qualified property.
28             (1)  A taxpayer shall be allowed a credit  equal  to
29        .5%  of the basis of qualified property placed in service
30        during the taxable year, provided such property is placed
31        in service on or after July  1,  1984.   There  shall  be
32        allowed an additional credit equal to .5% of the basis of
33        qualified  property  placed in service during the taxable
34        year, provided such property is placed in service  on  or
 
SB1591 Engrossed            -183-              LRB9111045EGfg
 1        after  July  1,  1986, and the taxpayer's base employment
 2        within Illinois has increased by  1%  or  more  over  the
 3        preceding year as determined by the taxpayer's employment
 4        records  filed with the Illinois Department of Employment
 5        Security.  Taxpayers who are new  to  Illinois  shall  be
 6        deemed  to  have met the 1% growth in base employment for
 7        the first year in which they file employment records with
 8        the Illinois  Department  of  Employment  Security.   The
 9        provisions  added  to  this Section by Public Act 85-1200
10        (and restored by Public Act 87-895) shall be construed as
11        declaratory of existing law and not as a  new  enactment.
12        If,  in  any year, the increase in base employment within
13        Illinois over the preceding year is  less  than  1%,  the
14        additional  credit  shall  be  limited to that percentage
15        times a fraction, the numerator of which is .5%  and  the
16        denominator  of  which  is  1%, but shall not exceed .5%.
17        The investment credit shall not be allowed to the  extent
18        that  it  would  reduce a taxpayer's liability in any tax
19        year  below  zero,  nor  may  any  credit  for  qualified
20        property be allowed for any year other than the  year  in
21        which the property was placed in service in Illinois. For
22        tax years ending on or after December 31, 1987, and on or
23        before December 31, 1988, the credit shall be allowed for
24        the  tax year in which the property is placed in service,
25        or, if the amount of the credit exceeds the tax liability
26        for that year, whether it exceeds the original  liability
27        or  the  liability  as  later amended, such excess may be
28        carried forward and applied to the tax liability of the 5
29        taxable years following the excess credit  years  if  the
30        taxpayer  (i)  makes investments which cause the creation
31        of a  minimum  of  2,000  full-time  equivalent  jobs  in
32        Illinois,   (ii)   is   located  in  an  enterprise  zone
33        established pursuant to the Illinois Enterprise Zone  Act
34        and  (iii) is certified by the Department of Commerce and
 
SB1591 Engrossed            -184-              LRB9111045EGfg
 1        Community Affairs  as  complying  with  the  requirements
 2        specified  in  clause  (i) and (ii) by July 1, 1986.  The
 3        Department of Commerce and Community Affairs shall notify
 4        the Department of  Revenue  of  all  such  certifications
 5        immediately.  For  tax  years  ending  after December 31,
 6        1988, the credit shall be allowed for  the  tax  year  in
 7        which  the  property  is  placed  in  service, or, if the
 8        amount of the credit exceeds the tax liability  for  that
 9        year,  whether  it  exceeds the original liability or the
10        liability as later amended, such excess  may  be  carried
11        forward and applied to the tax liability of the 5 taxable
12        years following the excess credit years. The credit shall
13        be  applied  to  the  earliest  year for which there is a
14        liability. If there is credit from more than one tax year
15        that is available to offset a liability,  earlier  credit
16        shall be applied first.
17             (2)  The  term  "qualified  property" means property
18        which:
19                  (A)  is  tangible,   whether   new   or   used,
20             including  buildings  and  structural  components of
21             buildings and signs that are real property, but  not
22             including land or improvements to real property that
23             are not a structural component of a building such as
24             landscaping,   sewer   lines,  local  access  roads,
25             fencing, parking lots, and other appurtenances;
26                  (B)  is depreciable pursuant to Section 167  of
27             the  Internal  Revenue  Code,  except  that  "3-year
28             property" as defined in Section 168(c)(2)(A) of that
29             Code is not eligible for the credit provided by this
30             subsection (e);
31                  (C)  is  acquired  by  purchase  as  defined in
32             Section 179(d) of the Internal Revenue Code;
33                  (D)  is used in Illinois by a taxpayer  who  is
34             primarily  engaged  in  manufacturing,  or in mining
 
SB1591 Engrossed            -185-              LRB9111045EGfg
 1             coal or fluorite, or in retailing; and
 2                  (E)  has not previously been used  in  Illinois
 3             in  such  a  manner  and  by  such a person as would
 4             qualify for the credit provided by  this  subsection
 5             (e) or subsection (f).
 6             (3)  For    purposes   of   this   subsection   (e),
 7        "manufacturing" means the material staging and production
 8        of tangible  personal  property  by  procedures  commonly
 9        regarded  as  manufacturing,  processing, fabrication, or
10        assembling which changes some existing material into  new
11        shapes, new qualities, or new combinations.  For purposes
12        of  this  subsection (e) the term "mining" shall have the
13        same meaning as the term "mining" in  Section  613(c)  of
14        the   Internal   Revenue  Code.   For  purposes  of  this
15        subsection (e), the term "retailing" means  the  sale  of
16        tangible   personal  property  or  services  rendered  in
17        conjunction with the sale of tangible consumer  goods  or
18        commodities.
19             (4)  The  basis  of  qualified property shall be the
20        basis used to  compute  the  depreciation  deduction  for
21        federal income tax purposes.
22             (5)  If the basis of the property for federal income
23        tax  depreciation purposes is increased after it has been
24        placed in service in Illinois by the taxpayer, the amount
25        of such increase  shall  be  deemed  property  placed  in
26        service on the date of such increase in basis.
27             (6)  The  term  "placed  in  service" shall have the
28        same meaning as under Section 46 of the Internal  Revenue
29        Code.
30             (7)  If during any taxable year, any property ceases
31        to  be  qualified  property  in the hands of the taxpayer
32        within 48 months after being placed in  service,  or  the
33        situs of any qualified property is moved outside Illinois
34        within  48  months  after  being  placed  in service, the
 
SB1591 Engrossed            -186-              LRB9111045EGfg
 1        Personal Property Tax Replacement  Income  Tax  for  such
 2        taxable  year shall be increased.  Such increase shall be
 3        determined by (i) recomputing the investment credit which
 4        would have been allowed for the year in which credit  for
 5        such  property was originally allowed by eliminating such
 6        property from such computation and, (ii) subtracting such
 7        recomputed credit from the amount  of  credit  previously
 8        allowed.  For  the  purposes  of  this  paragraph  (7), a
 9        reduction of the basis of  qualified  property  resulting
10        from  a  redetermination  of  the purchase price shall be
11        deemed a disposition of qualified property to the  extent
12        of such reduction.
13             (8)  Unless  the  investment  credit  is extended by
14        law, the basis of qualified property  shall  not  include
15        costs  incurred after December 31, 2003, except for costs
16        incurred pursuant to a binding contract entered  into  on
17        or before December 31, 2003.
18             (9)  Each  taxable  year, a partnership may elect to
19        pass through to its partners the  credits  to  which  the
20        partnership is entitled under this subsection (e) for the
21        taxable  year.  A partner may use the credit allocated to
22        him or her under this  paragraph  only  against  the  tax
23        imposed  in  subsections (c) and (d) of this Section.  If
24        the partnership makes that election, those credits  shall
25        be  allocated  among  the  partners in the partnership in
26        accordance with the rules set forth in Section 704(b)  of
27        the  Internal  Revenue  Code,  and  the rules promulgated
28        under that Section,  and  the  allocated  amount  of  the
29        credits shall be allowed to the partners for that taxable
30        year.   The  partnership  shall make this election on its
31        Personal Property Tax Replacement Income Tax  return  for
32        that  taxable  year.  The  election  to  pass through the
33        credits shall be irrevocable.
34          (f)  Investment credit; Enterprise Zone.
 
SB1591 Engrossed            -187-              LRB9111045EGfg
 1             (1)  A taxpayer shall be allowed  a  credit  against
 2        the  tax  imposed  by  subsections  (a)  and  (b) of this
 3        Section for investment in  qualified  property  which  is
 4        placed  in service in an Enterprise Zone created pursuant
 5        to  the  Illinois  Enterprise  Zone  Act.  For  partners,
 6        shareholders of Subchapter S corporations, and owners  of
 7        limited  liability companies, if the liability company is
 8        treated as a partnership  for  purposes  of  federal  and
 9        State  income  taxation,  there shall be allowed a credit
10        under this subsection (f) to be determined in  accordance
11        with  the  determination of income and distributive share
12        of income under Sections 702 and 704 and Subchapter S  of
13        the Internal Revenue Code. The credit shall be .5% of the
14        basis  for  such property.  The credit shall be available
15        only in the taxable year in which the property is  placed
16        in  service  in  the  Enterprise  Zone  and  shall not be
17        allowed to the extent that it would reduce  a  taxpayer's
18        liability  for the tax imposed by subsections (a) and (b)
19        of this Section to below zero. For tax years ending on or
20        after December 31, 1985, the credit shall be allowed  for
21        the  tax year in which the property is placed in service,
22        or, if the amount of the credit exceeds the tax liability
23        for that year, whether it exceeds the original  liability
24        or  the  liability  as  later amended, such excess may be
25        carried forward and applied to the tax liability of the 5
26        taxable years  following  the  excess  credit  year.  The
27        credit  shall  be  applied to the earliest year for which
28        there is a liability. If there is credit from  more  than
29        one tax year that is available to offset a liability, the
30        credit accruing first in time shall be applied first.
31             (2)  The  term  qualified  property  means  property
32        which:
33                  (A)  is   tangible,   whether   new   or  used,
34             including buildings  and  structural  components  of
 
SB1591 Engrossed            -188-              LRB9111045EGfg
 1             buildings;
 2                  (B)  is  depreciable pursuant to Section 167 of
 3             the  Internal  Revenue  Code,  except  that  "3-year
 4             property" as defined in Section 168(c)(2)(A) of that
 5             Code is not eligible for the credit provided by this
 6             subsection (f);
 7                  (C)  is acquired  by  purchase  as  defined  in
 8             Section 179(d) of the Internal Revenue Code;
 9                  (D)  is  used  in  the  Enterprise  Zone by the
10             taxpayer; and
11                  (E)  has not been previously used  in  Illinois
12             in  such  a  manner  and  by  such a person as would
13             qualify for the credit provided by  this  subsection
14             (f) or subsection (e).
15             (3)  The  basis  of  qualified property shall be the
16        basis used to  compute  the  depreciation  deduction  for
17        federal income tax purposes.
18             (4)  If the basis of the property for federal income
19        tax  depreciation purposes is increased after it has been
20        placed in service in the Enterprise Zone by the taxpayer,
21        the amount of such  increase  shall  be  deemed  property
22        placed in service on the date of such increase in basis.
23             (5)  The  term  "placed  in  service" shall have the
24        same meaning as under Section 46 of the Internal  Revenue
25        Code.
26             (6)  If during any taxable year, any property ceases
27        to  be  qualified  property  in the hands of the taxpayer
28        within 48 months after being placed in  service,  or  the
29        situs  of  any  qualified  property  is moved outside the
30        Enterprise Zone within 48 months after  being  placed  in
31        service, the tax imposed under subsections (a) and (b) of
32        this  Section  for  such taxable year shall be increased.
33        Such increase shall be determined by (i) recomputing  the
34        investment  credit  which would have been allowed for the
 
SB1591 Engrossed            -189-              LRB9111045EGfg
 1        year in which credit for  such  property  was  originally
 2        allowed   by   eliminating   such   property   from  such
 3        computation, and (ii) subtracting such recomputed  credit
 4        from  the  amount  of credit previously allowed.  For the
 5        purposes of this paragraph (6), a reduction of the  basis
 6        of qualified property resulting from a redetermination of
 7        the  purchase  price  shall  be  deemed  a disposition of
 8        qualified property to the extent of such reduction.
 9          (g)  Jobs Tax Credit; Enterprise Zone and Foreign Trade
10    Zone or Sub-Zone.
11             (1)  A taxpayer conducting a trade or business in an
12        enterprise zone or a High Impact Business  designated  by
13        the   Department   of   Commerce  and  Community  Affairs
14        conducting a trade or business in a federally  designated
15        Foreign  Trade Zone or Sub-Zone shall be allowed a credit
16        against the tax imposed by subsections  (a)  and  (b)  of
17        this  Section in the amount of $500 per eligible employee
18        hired to work in the zone during the taxable year.
19             (2)  To qualify for the credit:
20                  (A)  the taxpayer must hire 5 or more  eligible
21             employees to work in an enterprise zone or federally
22             designated Foreign Trade Zone or Sub-Zone during the
23             taxable year;
24                  (B)  the taxpayer's total employment within the
25             enterprise  zone  or  federally  designated  Foreign
26             Trade  Zone  or  Sub-Zone must increase by 5 or more
27             full-time employees beyond  the  total  employed  in
28             that  zone  at  the end of the previous tax year for
29             which a jobs  tax  credit  under  this  Section  was
30             taken,  or beyond the total employed by the taxpayer
31             as of December 31, 1985, whichever is later; and
32                  (C)  the eligible employees  must  be  employed
33             180 consecutive days in order to be deemed hired for
34             purposes of this subsection.
 
SB1591 Engrossed            -190-              LRB9111045EGfg
 1             (3)  An  "eligible  employee"  means an employee who
 2        is:
 3                  (A)  Certified by the  Department  of  Commerce
 4             and  Community  Affairs  as  "eligible for services"
 5             pursuant to regulations  promulgated  in  accordance
 6             with  Title  II of the Job Training Partnership Act,
 7             Training Services for the Disadvantaged or Title III
 8             of the Job Training Partnership Act, Employment  and
 9             Training Assistance for Dislocated Workers Program.
10                  (B)  Hired   after   the   enterprise  zone  or
11             federally designated Foreign Trade Zone or  Sub-Zone
12             was  designated or the trade or business was located
13             in that zone, whichever is later.
14                  (C)  Employed in the enterprise zone or Foreign
15             Trade Zone or Sub-Zone. An employee is  employed  in
16             an  enterprise  zone or federally designated Foreign
17             Trade Zone or Sub-Zone if his services are  rendered
18             there  or  it  is  the  base  of  operations for the
19             services performed.
20                  (D)  A full-time employee working  30  or  more
21             hours per week.
22             (4)  For  tax  years ending on or after December 31,
23        1985 and prior to December 31, 1988, the credit shall  be
24        allowed  for the tax year in which the eligible employees
25        are hired.  For tax years ending on or after December 31,
26        1988, the credit  shall  be  allowed  for  the  tax  year
27        immediately  following the tax year in which the eligible
28        employees are hired.  If the amount of the credit exceeds
29        the tax liability for that year, whether it  exceeds  the
30        original  liability  or  the  liability as later amended,
31        such excess may be carried forward and applied to the tax
32        liability of the 5 taxable  years  following  the  excess
33        credit year.  The credit shall be applied to the earliest
34        year  for  which there is a liability. If there is credit
 
SB1591 Engrossed            -191-              LRB9111045EGfg
 1        from more than one tax year that is available to offset a
 2        liability, earlier credit shall be applied first.
 3             (5)  The Department of Revenue shall promulgate such
 4        rules and regulations as may be deemed necessary to carry
 5        out the purposes of this subsection (g).
 6             (6)  The credit  shall  be  available  for  eligible
 7        employees hired on or after January 1, 1986.
 8             (h)  Investment credit; High Impact Business.
 9             (1)  Subject to subsection (b) of Section 5.5 of the
10        Illinois Enterprise Zone Act, a taxpayer shall be allowed
11        a  credit  against the tax imposed by subsections (a) and
12        (b) of this Section for investment in qualified  property
13        which  is  placed  in service by a Department of Commerce
14        and Community Affairs designated  High  Impact  Business.
15        The  credit  shall be .5% of the basis for such property.
16        The credit shall  not  be  available  until  the  minimum
17        investments  in  qualified  property set forth in Section
18        5.5  of  the  Illinois  Enterprise  Zone  Act  have  been
19        satisfied and shall not be allowed to the extent that  it
20        would  reduce  a taxpayer's liability for the tax imposed
21        by subsections (a) and (b) of this Section to below zero.
22        The credit applicable to such minimum  investments  shall
23        be  taken  in  the  taxable  year  in  which such minimum
24        investments  have  been  completed.    The   credit   for
25        additional investments beyond the minimum investment by a
26        designated  high  impact business shall be available only
27        in the taxable year in which the property  is  placed  in
28        service  and  shall  not be allowed to the extent that it
29        would reduce a taxpayer's liability for the  tax  imposed
30        by subsections (a) and (b) of this Section to below zero.
31        For  tax  years ending on or after December 31, 1987, the
32        credit shall be allowed for the tax  year  in  which  the
33        property  is  placed in service, or, if the amount of the
34        credit exceeds the tax liability for that  year,  whether
 
SB1591 Engrossed            -192-              LRB9111045EGfg
 1        it  exceeds  the  original  liability or the liability as
 2        later amended, such excess may  be  carried  forward  and
 3        applied  to  the  tax  liability  of  the 5 taxable years
 4        following the excess credit year.  The  credit  shall  be
 5        applied  to  the  earliest  year  for  which  there  is a
 6        liability.  If there is credit from  more  than  one  tax
 7        year  that is available to offset a liability, the credit
 8        accruing first in time shall be applied first.
 9             Changes made in this subdivision  (h)(1)  by  Public
10        Act 88-670 restore changes made by Public Act 85-1182 and
11        reflect existing law.
12             (2)  The  term  qualified  property  means  property
13        which:
14                  (A)  is   tangible,   whether   new   or  used,
15             including buildings  and  structural  components  of
16             buildings;
17                  (B)  is  depreciable pursuant to Section 167 of
18             the  Internal  Revenue  Code,  except  that  "3-year
19             property" as defined in Section 168(c)(2)(A) of that
20             Code is not eligible for the credit provided by this
21             subsection (h);
22                  (C)  is acquired  by  purchase  as  defined  in
23             Section 179(d) of the Internal Revenue Code; and
24                  (D)  is  not  eligible  for the Enterprise Zone
25             Investment Credit provided by subsection (f) of this
26             Section.
27             (3)  The basis of qualified property  shall  be  the
28        basis  used  to  compute  the  depreciation deduction for
29        federal income tax purposes.
30             (4)  If the basis of the property for federal income
31        tax depreciation purposes is increased after it has  been
32        placed in service in a federally designated Foreign Trade
33        Zone or Sub-Zone located in Illinois by the taxpayer, the
34        amount  of  such increase shall be deemed property placed
 
SB1591 Engrossed            -193-              LRB9111045EGfg
 1        in service on the date of such increase in basis.
 2             (5)  The term "placed in  service"  shall  have  the
 3        same  meaning as under Section 46 of the Internal Revenue
 4        Code.
 5             (6)  If during any taxable year ending on or  before
 6        December  31,  1996,  any property ceases to be qualified
 7        property in the hands of the taxpayer  within  48  months
 8        after  being  placed  in  service,  or  the  situs of any
 9        qualified property is moved outside  Illinois  within  48
10        months  after  being  placed  in service, the tax imposed
11        under subsections (a) and (b) of this  Section  for  such
12        taxable  year shall be increased.  Such increase shall be
13        determined by (i) recomputing the investment credit which
14        would have been allowed for the year in which credit  for
15        such  property was originally allowed by eliminating such
16        property from such computation, and (ii) subtracting such
17        recomputed credit from the amount  of  credit  previously
18        allowed.   For  the  purposes  of  this  paragraph (6), a
19        reduction of the basis of  qualified  property  resulting
20        from  a  redetermination  of  the purchase price shall be
21        deemed a disposition of qualified property to the  extent
22        of such reduction.
23             (7)  Beginning  with tax years ending after December
24        31, 1996, if a taxpayer qualifies for  the  credit  under
25        this   subsection  (h)  and  thereby  is  granted  a  tax
26        abatement and the taxpayer relocates its entire  facility
27        in  violation  of  the  explicit  terms and length of the
28        contract under Section 18-183 of the Property  Tax  Code,
29        the  tax  imposed  under  subsections (a) and (b) of this
30        Section shall be increased for the taxable year in  which
31        the taxpayer relocated its facility by an amount equal to
32        the  amount of credit received by the taxpayer under this
33        subsection (h).
34        (i)  A credit shall be allowed against the tax imposed by
 
SB1591 Engrossed            -194-              LRB9111045EGfg
 1    subsections (a) and (b) of this Section for the  tax  imposed
 2    by  subsections  (c)  and  (d)  of this Section.  This credit
 3    shall  be  computed  by  multiplying  the  tax   imposed   by
 4    subsections  (c)  and  (d) of this Section by a fraction, the
 5    numerator of which is base income allocable to  Illinois  and
 6    the denominator of which is Illinois base income, and further
 7    multiplying   the   product   by  the  tax  rate  imposed  by
 8    subsections (a) and (b) of this Section.
 9        Any credit earned on or after  December  31,  1986  under
10    this  subsection  which  is  unused in the year the credit is
11    computed because it exceeds  the  tax  liability  imposed  by
12    subsections (a) and (b) for that year (whether it exceeds the
13    original  liability or the liability as later amended) may be
14    carried forward and applied to the tax liability  imposed  by
15    subsections  (a) and (b) of the 5 taxable years following the
16    excess credit year.  This credit shall be  applied  first  to
17    the  earliest  year for which there is a liability.  If there
18    is a credit under this subsection from more than one tax year
19    that is available to offset a liability the  earliest  credit
20    arising under this subsection shall be applied first.
21        If,  during  any taxable year ending on or after December
22    31, 1986, the tax imposed by subsections (c) and (d) of  this
23    Section  for which a taxpayer has claimed a credit under this
24    subsection (i) is reduced, the amount of credit for such  tax
25    shall also be reduced.  Such reduction shall be determined by
26    recomputing  the  credit to take into account the reduced tax
27    imposed by subsection (c) and (d).  If  any  portion  of  the
28    reduced  amount  of  credit  has  been carried to a different
29    taxable year, an amended  return  shall  be  filed  for  such
30    taxable year to reduce the amount of credit claimed.
31        (j)  Training  expense  credit.  Beginning with tax years
32    ending on or after December 31, 1986,  a  taxpayer  shall  be
33    allowed  a  credit  against the tax imposed by subsection (a)
34    and (b) under this Section for all amounts paid  or  accrued,
 
SB1591 Engrossed            -195-              LRB9111045EGfg
 1    on behalf of all persons employed by the taxpayer in Illinois
 2    or  Illinois  residents  employed  outside  of  Illinois by a
 3    taxpayer,  for  educational   or   vocational   training   in
 4    semi-technical or technical fields or semi-skilled or skilled
 5    fields,   which  were  deducted  from  gross  income  in  the
 6    computation of taxable income.  The credit  against  the  tax
 7    imposed  by  subsections  (a)  and  (b) shall be 1.6% of such
 8    training expenses.  For partners, shareholders of  subchapter
 9    S corporations, and owners of limited liability companies, if
10    the  liability  company  is  treated  as  a  partnership  for
11    purposes of federal and State income taxation, there shall be
12    allowed  a  credit under this subsection (j) to be determined
13    in  accordance  with  the   determination   of   income   and
14    distributive  share  of income under Sections 702 and 704 and
15    subchapter S of the Internal Revenue Code.
16        Any credit allowed under this subsection which is  unused
17    in  the  year  the credit is earned may be carried forward to
18    each of the 5 taxable years following the year for which  the
19    credit is first computed until it is used.  This credit shall
20    be  applied  first  to the earliest year for which there is a
21    liability.  If there is a credit under this  subsection  from
22    more  than  one  tax  year  that  is  available  to  offset a
23    liability the earliest credit arising under  this  subsection
24    shall be applied first.
25        (k)  Research and development credit.
26        Beginning  with  tax  years  ending after July 1, 1990, a
27    taxpayer shall be allowed a credit against the tax imposed by
28    subsections (a)  and  (b)  of  this  Section  for  increasing
29    research  activities  in  this  State.   The  credit  allowed
30    against  the  tax imposed by subsections (a) and (b) shall be
31    equal to 6 1/2% of the qualifying expenditures for increasing
32    research activities in this State. For partners, shareholders
33    of subchapter S corporations, and owners of limited liability
34    companies,  if  the  liability  company  is  treated   as   a
 
SB1591 Engrossed            -196-              LRB9111045EGfg
 1    partnership   for   purposes  of  federal  and  State  income
 2    taxation,  there  shall  be  allowed  a  credit  under   this
 3    subsection   to   be   determined   in  accordance  with  the
 4    determination of income  and  distributive  share  of  income
 5    under  Sections  702 and 704 and subchapter S of the Internal
 6    Revenue Code.
 7        For   purposes   of    this    subsection,    "qualifying
 8    expenditures"  means  the  qualifying expenditures as defined
 9    for the federal credit  for  increasing  research  activities
10    which  would  be  allowable  under Section 41 of the Internal
11    Revenue  Code  and  which  are  conducted  in   this   State,
12    "qualifying  expenditures  for increasing research activities
13    in this State" means the excess  of  qualifying  expenditures
14    for  the  taxable  year  in  which  incurred  over qualifying
15    expenditures for the base  period,  "qualifying  expenditures
16    for  the  base  period"  means  the average of the qualifying
17    expenditures for each year in  the  base  period,  and  "base
18    period"  means  the 3 taxable years immediately preceding the
19    taxable year for which the determination is being made.
20        Any credit in excess of the tax liability for the taxable
21    year may be carried forward. A taxpayer may elect to have the
22    unused credit shown on its  final  completed  return  carried
23    over  as a credit against the tax liability for the following
24    5 taxable years or until it has been  fully  used,  whichever
25    occurs first.
26        If  an  unused  credit is carried forward to a given year
27    from 2 or more earlier years,  that  credit  arising  in  the
28    earliest year will be applied first against the tax liability
29    for  the  given  year.  If a tax liability for the given year
30    still remains, the credit from the next  earliest  year  will
31    then  be applied, and so on, until all credits have been used
32    or  no  tax  liability  for  the  given  year  remains.   Any
33    remaining unused credit  or  credits  then  will  be  carried
34    forward  to  the next following year in which a tax liability
 
SB1591 Engrossed            -197-              LRB9111045EGfg
 1    is incurred, except that no credit can be carried forward  to
 2    a year which is more than 5 years after the year in which the
 3    expense for which the credit is given was incurred.
 4        Unless  extended  by  law,  the  credit shall not include
 5    costs incurred after December  31,  2004,  except  for  costs
 6    incurred  pursuant  to  a binding contract entered into on or
 7    before December 31, 2004.
 8        No inference shall be drawn from this amendatory  Act  of
 9    the  91st  General  Assembly  in  construing this Section for
10    taxable years beginning before January 1, 1999.
11        (l)  Environmental Remediation Tax Credit.
12             (i)  For tax  years ending after December  31,  1997
13        and  on  or before December 31, 2001, a taxpayer shall be
14        allowed a credit against the tax imposed  by  subsections
15        (a)  and (b) of this Section for certain amounts paid for
16        unreimbursed eligible remediation costs, as specified  in
17        this   subsection.    For   purposes   of  this  Section,
18        "unreimbursed eligible  remediation  costs"  means  costs
19        approved  by the Illinois Environmental Protection Agency
20        ("Agency")  under  Section  58.14  of  the  Environmental
21        Protection Act that were paid in performing environmental
22        remediation at a site for which a No Further  Remediation
23        Letter  was  issued  by  the  Agency  and  recorded under
24        Section 58.10 of the Environmental Protection Act.    The
25        credit  must  be  claimed  for  the taxable year in which
26        Agency approval of  the  eligible  remediation  costs  is
27        granted.   The credit is not available to any taxpayer if
28        the taxpayer or any related party caused  or  contributed
29        to,  in  any  material  respect,  a  release of regulated
30        substances on, in, or under the site that was  identified
31        and addressed by the remedial action pursuant to the Site
32        Remediation  Program of the Environmental Protection Act.
33        After the  Pollution  Control  Board  rules  are  adopted
34        pursuant to the Illinois Administrative Procedure Act for
 
SB1591 Engrossed            -198-              LRB9111045EGfg
 1        the administration and enforcement of Section 58.9 of the
 2        Environmental Protection Act, determinations as to credit
 3        availability  for  purposes of this Section shall be made
 4        consistent  with  those  rules.   For  purposes  of  this
 5        Section,  "taxpayer"  includes   a   person   whose   tax
 6        attributes  the  taxpayer  has succeeded to under Section
 7        381 of the Internal  Revenue  Code  and  "related  party"
 8        includes the persons disallowed a deduction for losses by
 9        paragraphs  (b),  (c),  and  (f)(1) of Section 267 of the
10        Internal Revenue  Code  by  virtue  of  being  a  related
11        taxpayer,  as  well  as  any of its partners.  The credit
12        allowed against the tax imposed by  subsections  (a)  and
13        (b)  shall  be  equal to 25% of the unreimbursed eligible
14        remediation costs in excess of $100,000 per site,  except
15        that  the  $100,000 threshold shall not apply to any site
16        contained in an enterprise  zone  as  determined  by  the
17        Department  of Commerce and Community Affairs.  The total
18        credit allowed shall not exceed $40,000 per year  with  a
19        maximum  total  of  $150,000  per site.  For partners and
20        shareholders of subchapter S corporations, there shall be
21        allowed a credit under this subsection to  be  determined
22        in  accordance  with  the  determination  of  income  and
23        distributive  share  of income under Sections 702 and 704
24        of subchapter S of the Internal Revenue Code.
25             (ii)  A credit allowed under this subsection that is
26        unused in the year the credit is earned  may  be  carried
27        forward to each of the 5 taxable years following the year
28        for  which  the  credit is first earned until it is used.
29        The term "unused credit" does not include any amounts  of
30        unreimbursed  eligible remediation costs in excess of the
31        maximum credit per site authorized under  paragraph  (i).
32        This  credit  shall be applied first to the earliest year
33        for which there is a liability.  If  there  is  a  credit
34        under this subsection from more than one tax year that is
 
SB1591 Engrossed            -199-              LRB9111045EGfg
 1        available  to  offset  a  liability,  the earliest credit
 2        arising under this subsection shall be applied first.   A
 3        credit  allowed  under  this  subsection may be sold to a
 4        buyer as part of a sale of all or part of the remediation
 5        site for which the credit was granted.  The purchaser  of
 6        a  remediation  site  and the tax credit shall succeed to
 7        the unused credit and remaining carry-forward  period  of
 8        the  seller.  To perfect the transfer, the assignor shall
 9        record the transfer in the chain of title  for  the  site
10        and  provide  written  notice  to  the  Director  of  the
11        Illinois  Department  of Revenue of the assignor's intent
12        to sell the remediation site and the amount  of  the  tax
13        credit to be transferred as a portion of the sale.  In no
14        event  may a credit be transferred to any taxpayer if the
15        taxpayer or a related party would not be  eligible  under
16        the provisions of subsection (i).
17             (iii)  For purposes of this Section, the term "site"
18        shall  have the same meaning as under Section 58.2 of the
19        Environmental Protection Act.
20        (m)  Education expense credit.
21        Beginning with tax years ending after December 31,  1999,
22    a  taxpayer  who  is  the custodian of one or more qualifying
23    pupils shall be allowed a credit against the tax  imposed  by
24    subsections  (a)  and  (b)  of  this  Section  for  qualified
25    education  expenses  incurred  on  behalf  of  the qualifying
26    pupils.  The credit  shall  be  equal  to  25%  of  qualified
27    education  expenses,  but  in  no  event may the total credit
28    under this Section claimed by a family that is the  custodian
29    of  qualifying pupils exceed $500. In no event shall a credit
30    under this subsection reduce the taxpayer's  liability  under
31    this  Act  to  less than zero. This subsection is exempt from
32    the provisions of Section 250 of this Act.
33        For purposes of this subsection;
34        "Qualifying  pupils"  means  individuals  who   (i)   are
 
SB1591 Engrossed            -200-              LRB9111045EGfg
 1    residents of the State of Illinois, (ii) are under the age of
 2    21  at  the  close  of  the school year for which a credit is
 3    sought, and (iii) during the school year for which  a  credit
 4    is  sought  were  full-time pupils enrolled in a kindergarten
 5    through twelfth grade education program  at  any  school,  as
 6    defined in this subsection.
 7        "Qualified  education  expense" means the amount incurred
 8    on behalf of  a  qualifying  pupil  in  excess  of  $250  for
 9    tuition,  book  fees, and lab fees at the school in which the
10    pupil is enrolled during the regular school year.
11        "School" means any  public  or  nonpublic  elementary  or
12    secondary school in Illinois that is in compliance with Title
13    VI  of  the  Civil Rights Act of 1964 and attendance at which
14    satisfies the requirements of  Section  26-1  of  the  School
15    Code,  except  that  nothing  shall be construed to require a
16    child to attend any particular public or nonpublic school  to
17    qualify for the credit under this Section.
18        "Custodian"  means, with respect to qualifying pupils, an
19    Illinois resident who is  a  parent,  the  parents,  a  legal
20    guardian, or the legal guardians of the qualifying pupils.
21    (Source:  P.A.  90-123,  eff.  7-21-97; 90-458, eff. 8-17-97;
22    90-605, eff. 6-30-98;  90-655,  eff.  7-30-98;  90-717,  eff.
23    8-7-98;  90-792, eff. 1-1-99; 91-9, eff. 1-1-00; 91-357, eff.
24    7-29-99; 91-643, eff. 8-20-99; 91-644, eff. 8-20-99;  revised
25    8-27-99.)

26        (35 ILCS 5/203) (from Ch. 120, par. 2-203)
27        Sec. 203.  Base income defined.
28        (a)  Individuals.
29             (1)  In general.  In the case of an individual, base
30        income  means  an amount equal to the taxpayer's adjusted
31        gross  income  for  the  taxable  year  as  modified   by
32        paragraph (2).
33             (2)  Modifications.    The   adjusted  gross  income
 
SB1591 Engrossed            -201-              LRB9111045EGfg
 1        referred to in paragraph (1) shall be modified by  adding
 2        thereto the sum of the following amounts:
 3                  (A)  An  amount  equal  to  all amounts paid or
 4             accrued to the taxpayer  as  interest  or  dividends
 5             during  the taxable year to the extent excluded from
 6             gross income in the computation  of  adjusted  gross
 7             income,  except  stock dividends of qualified public
 8             utilities  described  in  Section  305(e)   of   the
 9             Internal Revenue Code;
10                  (B)  An  amount  equal  to  the  amount  of tax
11             imposed by this Act  to  the  extent  deducted  from
12             gross  income  in  the computation of adjusted gross
13             income for the taxable year;
14                  (C)  An amount equal  to  the  amount  received
15             during  the  taxable year as a recovery or refund of
16             real  property  taxes  paid  with  respect  to   the
17             taxpayer's principal residence under the Revenue Act
18             of  1939  and  for  which a deduction was previously
19             taken under subparagraph (L) of this  paragraph  (2)
20             prior to July 1, 1991, the retrospective application
21             date  of Article 4 of Public Act 87-17.  In the case
22             of  multi-unit  or  multi-use  structures  and  farm
23             dwellings, the taxes  on  the  taxpayer's  principal
24             residence  shall  be that portion of the total taxes
25             for the entire property  which  is  attributable  to
26             such principal residence;
27                  (D)  An  amount  equal  to  the  amount  of the
28             capital gain deduction allowable under the  Internal
29             Revenue  Code,  to  the  extent  deducted from gross
30             income in the computation of adjusted gross income;
31                  (D-5)  An amount, to the extent not included in
32             adjusted gross income, equal to the amount of  money
33             withdrawn by the taxpayer in the taxable year from a
34             medical care savings account and the interest earned
 
SB1591 Engrossed            -202-              LRB9111045EGfg
 1             on  the  account in the taxable year of a withdrawal
 2             pursuant to subsection (b)  of  Section  20  of  the
 3             Medical Care Savings Account Act; and
 4                  (D-10)  For taxable years ending after December
 5             31,   1997,   an   amount   equal  to  any  eligible
 6             remediation costs that the  individual  deducted  in
 7             computing  adjusted  gross  income and for which the
 8             individual claims a credit under subsection  (l)  of
 9             Section 201;
10        and  by  deducting  from the total so obtained the sum of
11        the following amounts:
12                  (E)  Any  amount  included  in  such  total  in
13             respect  of  any  compensation  (including  but  not
14             limited to any compensation paid  or  accrued  to  a
15             serviceman  while  a  prisoner  of war or missing in
16             action) paid to a resident by  reason  of  being  on
17             active duty in the Armed Forces of the United States
18             and  in  respect of any compensation paid or accrued
19             to a resident who as a governmental employee  was  a
20             prisoner of war or missing in action, and in respect
21             of  any  compensation  paid to a resident in 1971 or
22             thereafter for annual training performed pursuant to
23             Sections 502 and 503, Title 32, United  States  Code
24             as a member of the Illinois National Guard;
25                  (F)  An amount equal to all amounts included in
26             such  total  pursuant  to the provisions of Sections
27             402(a), 402(c), 403(a), 403(b), 406(a), 407(a),  and
28             408  of  the  Internal  Revenue Code, or included in
29             such total as distributions under the provisions  of
30             any  retirement  or disability plan for employees of
31             any  governmental  agency  or  unit,  or  retirement
32             payments to retired  partners,  which  payments  are
33             excluded   in   computing  net  earnings  from  self
34             employment by Section 1402 of the  Internal  Revenue
 
SB1591 Engrossed            -203-              LRB9111045EGfg
 1             Code and regulations adopted pursuant thereto;
 2                  (G)  The valuation limitation amount;
 3                  (H)  An  amount  equal to the amount of any tax
 4             imposed by  this  Act  which  was  refunded  to  the
 5             taxpayer  and included in such total for the taxable
 6             year;
 7                  (I)  An amount equal to all amounts included in
 8             such total pursuant to the provisions of Section 111
 9             of the Internal Revenue Code as a recovery of  items
10             previously  deducted  from  adjusted gross income in
11             the computation of taxable income;
12                  (J)  An  amount  equal   to   those   dividends
13             included   in  such  total  which  were  paid  by  a
14             corporation which conducts business operations in an
15             Enterprise Zone or zones created under the  Illinois
16             Enterprise  Zone Act, and conducts substantially all
17             of its operations in an Enterprise Zone or zones;
18                  (K)  An  amount  equal   to   those   dividends
19             included   in   such  total  that  were  paid  by  a
20             corporation that conducts business operations  in  a
21             federally  designated Foreign Trade Zone or Sub-Zone
22             and  that  is  designated  a  High  Impact  Business
23             located  in  Illinois;   provided   that   dividends
24             eligible  for the deduction provided in subparagraph
25             (J) of paragraph (2) of this subsection shall not be
26             eligible  for  the  deduction  provided  under  this
27             subparagraph (K);
28                  (L)  For taxable years  ending  after  December
29             31,  1983,  an  amount  equal to all social security
30             benefits and railroad retirement  benefits  included
31             in  such  total pursuant to Sections 72(r) and 86 of
32             the Internal Revenue Code;
33                  (M)  With  the   exception   of   any   amounts
34             subtracted  under  subparagraph (N), an amount equal
 
SB1591 Engrossed            -204-              LRB9111045EGfg
 1             to the sum of all amounts disallowed  as  deductions
 2             by  (i)  Sections  171(a)  (2),  and  265(2)  of the
 3             Internal Revenue Code of 1954, as now  or  hereafter
 4             amended,  and  all  amounts of expenses allocable to
 5             interest and  disallowed as  deductions  by  Section
 6             265(1)  of the Internal Revenue Code of 1954, as now
 7             or hereafter amended; and  (ii)  for  taxable  years
 8             ending  on  or  after  August 13, 1999 the effective
 9             date of this amendatory  Act  of  the  91st  General
10             Assembly,   Sections   171(a)(2),   265,  280C,  and
11             832(b)(5)(B)(i) of the Internal  Revenue  Code;  the
12             provisions  of this subparagraph are exempt from the
13             provisions of Section 250;
14                  (N)  An amount equal to all amounts included in
15             such total which are exempt from  taxation  by  this
16             State   either   by   reason   of  its  statutes  or
17             Constitution  or  by  reason  of  the  Constitution,
18             treaties or statutes of the United States;  provided
19             that,  in the case of any statute of this State that
20             exempts  income  derived   from   bonds   or   other
21             obligations from the tax imposed under this Act, the
22             amount  exempted  shall  be the interest net of bond
23             premium amortization;
24                  (O)  An amount equal to any  contribution  made
25             to  a  job  training project established pursuant to
26             the Tax Increment Allocation Redevelopment Act;
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;
33                  (Q)  An amount equal to any amounts included in
34             such   total,   received   by  the  taxpayer  as  an
 
SB1591 Engrossed            -205-              LRB9111045EGfg
 1             acceleration in the payment of  life,  endowment  or
 2             annuity  benefits  in advance of the time they would
 3             otherwise be payable as an indemnity for a  terminal
 4             illness;
 5                  (R)  An  amount  equal  to  the  amount  of any
 6             federal or State  bonus  paid  to  veterans  of  the
 7             Persian Gulf War;
 8                  (S)  An  amount,  to  the  extent  included  in
 9             adjusted  gross  income,  equal  to  the amount of a
10             contribution made in the taxable year on  behalf  of
11             the  taxpayer  to  a  medical  care  savings account
12             established under the Medical Care  Savings  Account
13             Act  to  the  extent the contribution is accepted by
14             the account administrator as provided in that Act;
15                  (T)  An  amount,  to  the  extent  included  in
16             adjusted  gross  income,  equal  to  the  amount  of
17             interest earned in the taxable  year  on  a  medical
18             care  savings  account established under the Medical
19             Care Savings Account Act on behalf of the  taxpayer,
20             other  than interest added pursuant to item (D-5) of
21             this paragraph (2);
22                  (U)  For one taxable year beginning on or after
23             January 1, 1994, an amount equal to the total amount
24             of tax imposed and paid under  subsections  (a)  and
25             (b)  of  Section  201  of  this Act on grant amounts
26             received by the  taxpayer  under  the  Nursing  Home
27             Grant  Assistance  Act during the taxpayer's taxable
28             years 1992 and 1993;
29                  (V)  Beginning with  tax  years  ending  on  or
30             after  December  31,  1995 and ending with tax years
31             ending on or before December  31,  2004,  an  amount
32             equal  to  the  amount  paid  by a taxpayer who is a
33             self-employed taxpayer, a partner of a  partnership,
34             or  a  shareholder in a Subchapter S corporation for
 
SB1591 Engrossed            -206-              LRB9111045EGfg
 1             health insurance or  long-term  care  insurance  for
 2             that   taxpayer   or   that   taxpayer's  spouse  or
 3             dependents, to the extent that the amount  paid  for
 4             that  health  insurance  or long-term care insurance
 5             may be deducted under Section 213  of  the  Internal
 6             Revenue  Code  of 1986, has not been deducted on the
 7             federal income tax return of the taxpayer, and  does
 8             not  exceed  the taxable income attributable to that
 9             taxpayer's  income,   self-employment   income,   or
10             Subchapter  S  corporation  income;  except  that no
11             deduction shall be allowed under this  item  (V)  if
12             the  taxpayer  is  eligible  to  participate  in any
13             health insurance or long-term care insurance plan of
14             an  employer  of  the  taxpayer  or  the  taxpayer's
15             spouse.  The amount  of  the  health  insurance  and
16             long-term  care insurance subtracted under this item
17             (V) shall be determined by multiplying total  health
18             insurance and long-term care insurance premiums paid
19             by  the  taxpayer times a number that represents the
20             fractional percentage of eligible  medical  expenses
21             under  Section  213  of the Internal Revenue Code of
22             1986 not actually deducted on the taxpayer's federal
23             income tax return;
24                  (W)  For taxable years beginning  on  or  after
25             January   1,  1998,  all  amounts  included  in  the
26             taxpayer's federal gross income in the taxable  year
27             from  amounts converted from a regular IRA to a Roth
28             IRA. This paragraph is exempt from the provisions of
29             Section 250; and
30                  (X)  For taxable year 1999 and  thereafter,  an
31             amount equal to the amount of any (i) distributions,
32             to the extent includible in gross income for federal
33             income tax purposes, made to the taxpayer because of
34             his  or  her  status  as a victim of persecution for
 
SB1591 Engrossed            -207-              LRB9111045EGfg
 1             racial or religious reasons by Nazi Germany  or  any
 2             other  Axis  regime  or as an heir of the victim and
 3             (ii) items of income, to the  extent  includible  in
 4             gross   income  for  federal  income  tax  purposes,
 5             attributable to, derived from or in any way  related
 6             to  assets  stolen  from,  hidden from, or otherwise
 7             lost to  a  victim  of  persecution  for  racial  or
 8             religious  reasons by Nazi Germany or any other Axis
 9             regime immediately prior to, during, and immediately
10             after World War II, including, but not  limited  to,
11             interest  on  the  proceeds  receivable as insurance
12             under policies issued to a victim of persecution for
13             racial or religious reasons by Nazi Germany  or  any
14             other  Axis  regime  by European insurance companies
15             immediately  prior  to  and  during  World  War  II;
16             provided, however,  this  subtraction  from  federal
17             adjusted  gross  income  does  not  apply  to assets
18             acquired with such assets or with the proceeds  from
19             the  sale  of  such  assets; provided, further, this
20             paragraph shall only apply to a taxpayer who was the
21             first recipient of such assets after their  recovery
22             and  who  is  a  victim of persecution for racial or
23             religious reasons by Nazi Germany or any other  Axis
24             regime  or  as an heir of the victim.  The amount of
25             and  the  eligibility  for  any  public  assistance,
26             benefit, or similar entitlement is not  affected  by
27             the   inclusion  of  items  (i)  and  (ii)  of  this
28             paragraph in gross income  for  federal  income  tax
29             purposes.     This  paragraph  is  exempt  from  the
30             provisions of Section 250.

31        (b)  Corporations.
32             (1)  In general.  In the case of a corporation, base
33        income means an amount equal to  the  taxpayer's  taxable
34        income for the taxable year as modified by paragraph (2).
 
SB1591 Engrossed            -208-              LRB9111045EGfg
 1             (2)  Modifications.   The taxable income referred to
 2        in paragraph (1) shall be modified by adding thereto  the
 3        sum of the following amounts:
 4                  (A)  An  amount  equal  to  all amounts paid or
 5             accrued  to  the  taxpayer  as  interest   and   all
 6             distributions  received  from  regulated  investment
 7             companies  during  the  taxable  year  to the extent
 8             excluded from gross income  in  the  computation  of
 9             taxable income;
10                  (B)  An  amount  equal  to  the  amount  of tax
11             imposed by this Act  to  the  extent  deducted  from
12             gross  income  in  the computation of taxable income
13             for the taxable year;
14                  (C)  In the  case  of  a  regulated  investment
15             company,  an  amount  equal to the excess of (i) the
16             net long-term capital gain  for  the  taxable  year,
17             over  (ii)  the amount of the capital gain dividends
18             designated  as  such  in  accordance  with   Section
19             852(b)(3)(C)  of  the  Internal Revenue Code and any
20             amount designated under Section 852(b)(3)(D) of  the
21             Internal  Revenue  Code, attributable to the taxable
22             year (this amendatory Act of 1995 (Public Act 89-89)
23             is declarative of existing law  and  is  not  a  new
24             enactment);
25                  (D)  The  amount  of  any  net  operating  loss
26             deduction taken in arriving at taxable income, other
27             than  a  net  operating  loss carried forward from a
28             taxable year ending prior to December 31, 1986;
29                  (E)  For taxable years in which a net operating
30             loss carryback or carryforward from a  taxable  year
31             ending  prior  to December 31, 1986 is an element of
32             taxable income under paragraph (1) of subsection (e)
33             or subparagraph (E) of paragraph (2)  of  subsection
34             (e),  the  amount  by  which  addition modifications
 
SB1591 Engrossed            -209-              LRB9111045EGfg
 1             other than those provided by this  subparagraph  (E)
 2             exceeded  subtraction  modifications in such earlier
 3             taxable year, with the following limitations applied
 4             in the order that they are listed:
 5                       (i)  the addition modification relating to
 6                  the net operating loss carried back or  forward
 7                  to  the  taxable  year  from  any  taxable year
 8                  ending prior to  December  31,  1986  shall  be
 9                  reduced  by the amount of addition modification
10                  under this subparagraph (E)  which  related  to
11                  that  net  operating  loss  and which was taken
12                  into account in calculating the base income  of
13                  an earlier taxable year, and
14                       (ii)  the  addition  modification relating
15                  to the  net  operating  loss  carried  back  or
16                  forward  to  the  taxable year from any taxable
17                  year ending prior to December  31,  1986  shall
18                  not  exceed  the  amount  of  such carryback or
19                  carryforward;
20                  For taxable years  in  which  there  is  a  net
21             operating  loss  carryback or carryforward from more
22             than one other taxable year ending prior to December
23             31, 1986, the addition modification provided in this
24             subparagraph (E) shall be the  sum  of  the  amounts
25             computed    independently    under   the   preceding
26             provisions of this subparagraph (E)  for  each  such
27             taxable year; and
28                  (E-5)  For  taxable years ending after December
29             31,  1997,  an  amount   equal   to   any   eligible
30             remediation  costs  that the corporation deducted in
31             computing adjusted gross income and  for  which  the
32             corporation  claims a credit under subsection (l) of
33             Section 201;
34        and by deducting from the total so obtained  the  sum  of
 
SB1591 Engrossed            -210-              LRB9111045EGfg
 1        the following amounts:
 2                  (F)  An  amount  equal to the amount of any tax
 3             imposed by  this  Act  which  was  refunded  to  the
 4             taxpayer  and included in such total for the taxable
 5             year;
 6                  (G)  An amount equal to any amount included  in
 7             such  total under Section 78 of the Internal Revenue
 8             Code;
 9                  (H)  In the  case  of  a  regulated  investment
10             company,  an  amount  equal  to the amount of exempt
11             interest dividends as defined in subsection (b)  (5)
12             of Section 852 of the Internal Revenue Code, paid to
13             shareholders for the taxable year;
14                  (I)  With   the   exception   of   any  amounts
15             subtracted under subparagraph (J), an  amount  equal
16             to  the  sum of all amounts disallowed as deductions
17             by  (i)  Sections  171(a)  (2),  and  265(a)(2)  and
18             amounts disallowed as interest  expense  by  Section
19             291(a)(3)  of  the  Internal Revenue Code, as now or
20             hereafter  amended,  and  all  amounts  of  expenses
21             allocable to interest and disallowed  as  deductions
22             by  Section  265(a)(1) of the Internal Revenue Code,
23             as now or hereafter amended; and  (ii)  for  taxable
24             years  ending  on  or  after  August  13,  1999  the
25             effective  date  of  this amendatory Act of the 91st
26             General Assembly, Sections 171(a)(2), 265, 280C, and
27             832(b)(5)(B)(i) of the Internal  Revenue  Code;  the
28             provisions  of this subparagraph are exempt from the
29             provisions of Section 250;
30                  (J)  An amount equal to all amounts included in
31             such total which are exempt from  taxation  by  this
32             State   either   by   reason   of  its  statutes  or
33             Constitution  or  by  reason  of  the  Constitution,
34             treaties or statutes of the United States;  provided
 
SB1591 Engrossed            -211-              LRB9111045EGfg
 1             that,  in the case of any statute of this State that
 2             exempts  income  derived   from   bonds   or   other
 3             obligations from the tax imposed under this Act, the
 4             amount  exempted  shall  be the interest net of bond
 5             premium amortization;
 6                  (K)  An  amount  equal   to   those   dividends
 7             included   in  such  total  which  were  paid  by  a
 8             corporation which conducts business operations in an
 9             Enterprise Zone or zones created under the  Illinois
10             Enterprise  Zone  Act and conducts substantially all
11             of its operations in an Enterprise Zone or zones;
12                  (L)  An  amount  equal   to   those   dividends
13             included   in   such  total  that  were  paid  by  a
14             corporation that conducts business operations  in  a
15             federally  designated Foreign Trade Zone or Sub-Zone
16             and  that  is  designated  a  High  Impact  Business
17             located  in  Illinois;   provided   that   dividends
18             eligible  for the deduction provided in subparagraph
19             (K) of paragraph 2 of this subsection shall  not  be
20             eligible  for  the  deduction  provided  under  this
21             subparagraph (L);
22                  (M)  For  any  taxpayer  that  is  a  financial
23             organization within the meaning of Section 304(c) of
24             this  Act,  an  amount  included  in  such  total as
25             interest income from a loan or loans  made  by  such
26             taxpayer  to  a  borrower, to the extent that such a
27             loan is secured by property which  is  eligible  for
28             the  Enterprise Zone Investment Credit. To determine
29             the portion of a loan or loans that  is  secured  by
30             property  eligible  for  a Section 201(h) investment
31             credit to the borrower, the entire principal  amount
32             of  the  loan  or loans between the taxpayer and the
33             borrower should be divided into  the  basis  of  the
34             Section  201(h)  investment  credit  property  which
 
SB1591 Engrossed            -212-              LRB9111045EGfg
 1             secures  the  loan  or loans, using for this purpose
 2             the original basis of such property on the date that
 3             it was placed in service  in  the  Enterprise  Zone.
 4             The  subtraction  modification available to taxpayer
 5             in any year under  this  subsection  shall  be  that
 6             portion  of  the total interest paid by the borrower
 7             with  respect  to  such  loan  attributable  to  the
 8             eligible property as calculated under  the  previous
 9             sentence;
10                  (M-1)  For  any  taxpayer  that  is a financial
11             organization within the meaning of Section 304(c) of
12             this Act,  an  amount  included  in  such  total  as
13             interest  income  from  a loan or loans made by such
14             taxpayer to a borrower, to the extent  that  such  a
15             loan  is  secured  by property which is eligible for
16             the High  Impact  Business  Investment  Credit.   To
17             determine  the  portion  of  a loan or loans that is
18             secured by property eligible for  a  Section  201(i)
19             investment   credit  to  the  borrower,  the  entire
20             principal amount of the loan or  loans  between  the
21             taxpayer and the borrower should be divided into the
22             basis   of  the  Section  201(i)  investment  credit
23             property which secures the loan or loans, using  for
24             this  purpose the original basis of such property on
25             the  date  that  it  was  placed  in  service  in  a
26             federally designated Foreign Trade Zone or  Sub-Zone
27             located  in  Illinois.  No taxpayer that is eligible
28             for the deduction provided in  subparagraph  (M)  of
29             paragraph  (2)  of this subsection shall be eligible
30             for the deduction provided under  this  subparagraph
31             (M-1).   The  subtraction  modification available to
32             taxpayers in any year under this subsection shall be
33             that portion of  the  total  interest  paid  by  the
34             borrower  with  respect to such loan attributable to
 
SB1591 Engrossed            -213-              LRB9111045EGfg
 1             the  eligible  property  as  calculated  under   the
 2             previous sentence;
 3                  (N)  Two times any contribution made during the
 4             taxable  year  to  a designated zone organization to
 5             the extent that the contribution (i) qualifies as  a
 6             charitable  contribution  under  subsection  (c)  of
 7             Section  170  of  the Internal Revenue Code and (ii)
 8             must, by its terms, be used for a  project  approved
 9             by  the Department of Commerce and Community Affairs
10             under Section 11 of  the  Illinois  Enterprise  Zone
11             Act;
12                  (O)  An  amount  equal  to: (i) 85% for taxable
13             years ending on or before December 31, 1992,  or,  a
14             percentage  equal  to the percentage allowable under
15             Section 243(a)(1) of the Internal  Revenue  Code  of
16             1986  for  taxable  years  ending after December 31,
17             1992, of the amount by which dividends  included  in
18             taxable  income and received from a corporation that
19             is not created or organized under the  laws  of  the
20             United  States or any state or political subdivision
21             thereof, including, for taxable years ending  on  or
22             after  December  31,  1988,  dividends  received  or
23             deemed   received  or  paid  or  deemed  paid  under
24             Sections 951 through 964  of  the  Internal  Revenue
25             Code, exceed the amount of the modification provided
26             under  subparagraph  (G)  of  paragraph  (2) of this
27             subsection (b) which is related to  such  dividends;
28             plus  (ii)  100%  of  the amount by which dividends,
29             included in taxable income and received,  including,
30             for  taxable  years  ending on or after December 31,
31             1988, dividends received or deemed received or  paid
32             or deemed paid under Sections 951 through 964 of the
33             Internal  Revenue  Code,  from  any such corporation
34             specified in clause  (i)  that  would  but  for  the
 
SB1591 Engrossed            -214-              LRB9111045EGfg
 1             provisions  of  Section 1504 (b) (3) of the Internal
 2             Revenue  Code  be  treated  as  a  member   of   the
 3             affiliated   group   which   includes  the  dividend
 4             recipient, exceed the  amount  of  the  modification
 5             provided  under subparagraph (G) of paragraph (2) of
 6             this  subsection  (b)  which  is  related  to   such
 7             dividends;
 8                  (P)  An  amount  equal to any contribution made
 9             to a job training project  established  pursuant  to
10             the Tax Increment Allocation Redevelopment Act;
11                  (Q)  An  amount  equal  to  the  amount  of the
12             deduction used to compute  the  federal  income  tax
13             credit  for  restoration of substantial amounts held
14             under claim of right for the taxable  year  pursuant
15             to  Section  1341  of  the  Internal Revenue Code of
16             1986; and
17                  (R)  In the case of  an  attorney-in-fact  with
18             respect  to  whom  an  interinsurer  or a reciprocal
19             insurer has made the election under Section  835  of
20             the  Internal Revenue Code, 26 U.S.C. 835, an amount
21             equal to the excess, if any, of the amounts paid  or
22             incurred  by that interinsurer or reciprocal insurer
23             in the taxable year to the attorney-in-fact over the
24             deduction allowed to that interinsurer or reciprocal
25             insurer with respect to the  attorney-in-fact  under
26             Section  835(b) of the Internal Revenue Code for the
27             taxable year.
28             (3)  Special rule.  For purposes  of  paragraph  (2)
29        (A),  "gross  income"  in  the  case  of a life insurance
30        company, for tax years ending on and after  December  31,
31        1994,  shall  mean  the  gross  investment income for the
32        taxable year.

33        (c)  Trusts and estates.
34             (1)  In general.  In the case of a trust or  estate,
 
SB1591 Engrossed            -215-              LRB9111045EGfg
 1        base  income  means  an  amount  equal  to the taxpayer's
 2        taxable income  for  the  taxable  year  as  modified  by
 3        paragraph (2).
 4             (2)  Modifications.   Subject  to  the provisions of
 5        paragraph  (3),  the  taxable  income  referred   to   in
 6        paragraph (1) shall be modified by adding thereto the sum
 7        of the following amounts:
 8                  (A)  An  amount  equal  to  all amounts paid or
 9             accrued to the taxpayer  as  interest  or  dividends
10             during  the taxable year to the extent excluded from
11             gross income in the computation of taxable income;
12                  (B)  In the case of (i) an estate, $600; (ii) a
13             trust which,  under  its  governing  instrument,  is
14             required  to distribute all of its income currently,
15             $300; and (iii) any other trust, $100, but  in  each
16             such  case,  only  to  the  extent  such  amount was
17             deducted in the computation of taxable income;
18                  (C)  An amount  equal  to  the  amount  of  tax
19             imposed  by  this  Act  to  the extent deducted from
20             gross income in the computation  of  taxable  income
21             for the taxable year;
22                  (D)  The  amount  of  any  net  operating  loss
23             deduction taken in arriving at taxable income, other
24             than  a  net  operating  loss carried forward from a
25             taxable year ending prior to December 31, 1986;
26                  (E)  For taxable years in which a net operating
27             loss carryback or carryforward from a  taxable  year
28             ending  prior  to December 31, 1986 is an element of
29             taxable income under paragraph (1) of subsection (e)
30             or subparagraph (E) of paragraph (2)  of  subsection
31             (e),  the  amount  by  which  addition modifications
32             other than those provided by this  subparagraph  (E)
33             exceeded  subtraction  modifications in such taxable
34             year, with the following limitations applied in  the
 
SB1591 Engrossed            -216-              LRB9111045EGfg
 1             order that they are listed:
 2                       (i)  the addition modification relating to
 3                  the  net operating loss carried back or forward
 4                  to the  taxable  year  from  any  taxable  year
 5                  ending  prior  to  December  31,  1986 shall be
 6                  reduced by the amount of addition  modification
 7                  under  this  subparagraph  (E) which related to
 8                  that net operating loss  and  which  was  taken
 9                  into  account in calculating the base income of
10                  an earlier taxable year, and
11                       (ii)  the addition  modification  relating
12                  to  the  net  operating  loss  carried  back or
13                  forward to the taxable year  from  any  taxable
14                  year  ending  prior  to December 31, 1986 shall
15                  not exceed the  amount  of  such  carryback  or
16                  carryforward;
17                  For  taxable  years  in  which  there  is a net
18             operating loss carryback or carryforward  from  more
19             than one other taxable year ending prior to December
20             31, 1986, the addition modification provided in this
21             subparagraph  (E)  shall  be  the sum of the amounts
22             computed   independently   under    the    preceding
23             provisions  of  this  subparagraph (E) for each such
24             taxable year;
25                  (F)  For  taxable  years  ending  on  or  after
26             January 1, 1989, an amount equal to the tax deducted
27             pursuant to Section 164 of the Internal Revenue Code
28             if the trust or estate is claiming the same tax  for
29             purposes  of  the  Illinois foreign tax credit under
30             Section 601 of this Act;
31                  (G)  An amount  equal  to  the  amount  of  the
32             capital  gain deduction allowable under the Internal
33             Revenue Code, to  the  extent  deducted  from  gross
34             income in the computation of taxable income; and
 
SB1591 Engrossed            -217-              LRB9111045EGfg
 1                  (G-5)  For  taxable years ending after December
 2             31,  1997,  an  amount   equal   to   any   eligible
 3             remediation  costs that the trust or estate deducted
 4             in computing adjusted gross income and for which the
 5             trust or estate claims a credit under subsection (l)
 6             of Section 201;
 7        and by deducting from the total so obtained  the  sum  of
 8        the following amounts:
 9                  (H)  An amount equal to all amounts included in
10             such  total  pursuant  to the provisions of Sections
11             402(a), 402(c), 403(a), 403(b), 406(a),  407(a)  and
12             408 of the Internal Revenue Code or included in such
13             total  as  distributions under the provisions of any
14             retirement or disability plan for employees  of  any
15             governmental  agency or unit, or retirement payments
16             to retired partners, which payments are excluded  in
17             computing  net  earnings  from  self  employment  by
18             Section  1402  of  the  Internal  Revenue  Code  and
19             regulations adopted pursuant thereto;
20                  (I)  The valuation limitation amount;
21                  (J)  An  amount  equal to the amount of any tax
22             imposed by  this  Act  which  was  refunded  to  the
23             taxpayer  and included in such total for the taxable
24             year;
25                  (K)  An amount equal to all amounts included in
26             taxable income as  modified  by  subparagraphs  (A),
27             (B),  (C),  (D),  (E),  (F) and (G) which are exempt
28             from taxation by this State either by reason of  its
29             statutes   or  Constitution  or  by  reason  of  the
30             Constitution, treaties or  statutes  of  the  United
31             States; provided that, in the case of any statute of
32             this State that exempts income derived from bonds or
33             other  obligations  from  the tax imposed under this
34             Act, the amount exempted shall be the  interest  net
 
SB1591 Engrossed            -218-              LRB9111045EGfg
 1             of bond premium amortization;
 2                  (L)  With   the   exception   of   any  amounts
 3             subtracted under subparagraph (K), an  amount  equal
 4             to  the  sum of all amounts disallowed as deductions
 5             by (i) Sections 171(a)  (2)  and  265(a)(2)  of  the
 6             Internal  Revenue Code, as now or hereafter amended,
 7             and all amounts of expenses  allocable  to  interest
 8             and  disallowed  as  deductions by Section 265(1) of
 9             the  Internal  Revenue  Code  of  1954,  as  now  or
10             hereafter amended; and (ii) for taxable years ending
11             on or after August 13, 1999 the  effective  date  of
12             this  amendatory  Act  of the 91st General Assembly,
13             Sections 171(a)(2), 265, 280C,  and  832(b)(5)(B)(i)
14             of the Internal Revenue Code; the provisions of this
15             subparagraph  are  exempt  from  the  provisions  of
16             Section 250;
17                  (M)  An   amount   equal   to  those  dividends
18             included  in  such  total  which  were  paid  by   a
19             corporation which conducts business operations in an
20             Enterprise  Zone or zones created under the Illinois
21             Enterprise Zone Act and conducts  substantially  all
22             of its operations in an Enterprise Zone or Zones;
23                  (N)  An  amount  equal to any contribution made
24             to a job training project  established  pursuant  to
25             the Tax Increment Allocation Redevelopment Act;
26                  (O)  An   amount   equal   to  those  dividends
27             included  in  such  total  that  were  paid   by   a
28             corporation  that  conducts business operations in a
29             federally designated Foreign Trade Zone or  Sub-Zone
30             and  that  is  designated  a  High  Impact  Business
31             located   in   Illinois;   provided  that  dividends
32             eligible for the deduction provided in  subparagraph
33             (M) of paragraph (2) of this subsection shall not be
34             eligible  for  the  deduction  provided  under  this
 
SB1591 Engrossed            -219-              LRB9111045EGfg
 1             subparagraph (O);
 2                  (P)  An  amount  equal  to  the  amount  of the
 3             deduction used to compute  the  federal  income  tax
 4             credit  for  restoration of substantial amounts held
 5             under claim of right for the taxable  year  pursuant
 6             to  Section  1341  of  the  Internal Revenue Code of
 7             1986; and
 8                  (Q)  For taxable year 1999 and  thereafter,  an
 9             amount equal to the amount of any (i) distributions,
10             to the extent includible in gross income for federal
11             income tax purposes, made to the taxpayer because of
12             his  or  her  status  as a victim of persecution for
13             racial or religious reasons by Nazi Germany  or  any
14             other  Axis  regime  or as an heir of the victim and
15             (ii) items of income, to the  extent  includible  in
16             gross   income  for  federal  income  tax  purposes,
17             attributable to, derived from or in any way  related
18             to  assets  stolen  from,  hidden from, or otherwise
19             lost to  a  victim  of  persecution  for  racial  or
20             religious  reasons by Nazi Germany or any other Axis
21             regime immediately prior to, during, and immediately
22             after World War II, including, but not  limited  to,
23             interest  on  the  proceeds  receivable as insurance
24             under policies issued to a victim of persecution for
25             racial or religious reasons by Nazi Germany  or  any
26             other  Axis  regime  by European insurance companies
27             immediately  prior  to  and  during  World  War  II;
28             provided, however,  this  subtraction  from  federal
29             adjusted  gross  income  does  not  apply  to assets
30             acquired with such assets or with the proceeds  from
31             the  sale  of  such  assets; provided, further, this
32             paragraph shall only apply to a taxpayer who was the
33             first recipient of such assets after their  recovery
34             and  who  is  a victim of  persecution for racial or
 
SB1591 Engrossed            -220-              LRB9111045EGfg
 1             religious reasons by Nazi Germany or any other  Axis
 2             regime  or  as an heir of the victim.  The amount of
 3             and  the  eligibility  for  any  public  assistance,
 4             benefit, or similar entitlement is not  affected  by
 5             the   inclusion  of  items  (i)  and  (ii)  of  this
 6             paragraph in gross income  for  federal  income  tax
 7             purposes.   This   paragraph   is  exempt  from  the
 8             provisions of Section 250.
 9             (3)  Limitation.  The  amount  of  any  modification
10        otherwise  required  under  this  subsection shall, under
11        regulations prescribed by the Department, be adjusted  by
12        any  amounts  included  therein which were properly paid,
13        credited, or required to be distributed,  or  permanently
14        set  aside  for charitable purposes pursuant  to Internal
15        Revenue Code Section 642(c) during the taxable year.

16        (d)  Partnerships.
17             (1)  In general. In the case of a partnership,  base
18        income  means  an  amount equal to the taxpayer's taxable
19        income for the taxable year as modified by paragraph (2).
20             (2)  Modifications. The taxable income  referred  to
21        in  paragraph (1) shall be modified by adding thereto the
22        sum of the following amounts:
23                  (A)  An amount equal to  all  amounts  paid  or
24             accrued  to  the  taxpayer  as interest or dividends
25             during the taxable year to the extent excluded  from
26             gross income in the computation of 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 for the taxable year;
30                  (C)  The  amount  of  deductions allowed to the
31             partnership pursuant  to  Section  707  (c)  of  the
32             Internal  Revenue  Code  in  calculating its taxable
33             income; and
34                  (D)  An amount  equal  to  the  amount  of  the
 
SB1591 Engrossed            -221-              LRB9111045EGfg
 1             capital  gain deduction allowable under the Internal
 2             Revenue Code, to  the  extent  deducted  from  gross
 3             income in the computation of taxable income;
 4        and by deducting from the total so obtained the following
 5        amounts:
 6                  (E)  The valuation limitation amount;
 7                  (F)  An  amount  equal to the amount of any tax
 8             imposed by  this  Act  which  was  refunded  to  the
 9             taxpayer  and included in such total for the taxable
10             year;
11                  (G)  An amount equal to all amounts included in
12             taxable income as  modified  by  subparagraphs  (A),
13             (B),  (C)  and (D) which are exempt from taxation by
14             this State either  by  reason  of  its  statutes  or
15             Constitution  or  by  reason  of  the  Constitution,
16             treaties  or statutes of the United States; provided
17             that, in the case of any statute of this State  that
18             exempts   income   derived   from   bonds  or  other
19             obligations from the tax imposed under this Act, the
20             amount exempted shall be the interest  net  of  bond
21             premium amortization;
22                  (H)  Any   income   of  the  partnership  which
23             constitutes personal service income  as  defined  in
24             Section  1348  (b)  (1) of the Internal Revenue Code
25             (as in effect December 31,  1981)  or  a  reasonable
26             allowance  for  compensation  paid  or  accrued  for
27             services  rendered  by  partners to the partnership,
28             whichever is greater;
29                  (I)  An amount equal to all amounts  of  income
30             distributable  to  an entity subject to the Personal
31             Property  Tax  Replacement  Income  Tax  imposed  by
32             subsections (c) and (d) of Section 201 of  this  Act
33             including  amounts  distributable  to  organizations
34             exempt  from federal income tax by reason of Section
 
SB1591 Engrossed            -222-              LRB9111045EGfg
 1             501(a) of the Internal Revenue Code;
 2                  (J)  With  the   exception   of   any   amounts
 3             subtracted  under  subparagraph (G), an amount equal
 4             to the sum of all amounts disallowed  as  deductions
 5             by  (i)  Sections  171(a)  (2),  and  265(2)  of the
 6             Internal Revenue Code of 1954, as now  or  hereafter
 7             amended,  and  all  amounts of expenses allocable to
 8             interest and disallowed  as  deductions  by  Section
 9             265(1)  of  the  Internal  Revenue  Code,  as now or
10             hereafter amended; and (ii) for taxable years ending
11             on or after August 13, 1999 the  effective  date  of
12             this  amendatory  Act  of the 91st General Assembly,
13             Sections 171(a)(2), 265, 280C,  and  832(b)(5)(B)(i)
14             of the Internal Revenue Code; the provisions of this
15             subparagraph  are  exempt  from  the  provisions  of
16             Section 250;
17                  (K)  An   amount   equal   to  those  dividends
18             included  in  such  total  which  were  paid  by   a
19             corporation which conducts business operations in an
20             Enterprise  Zone or zones created under the Illinois
21             Enterprise Zone Act, enacted  by  the  82nd  General
22             Assembly, and which does not conduct such operations
23             other than in an Enterprise Zone or Zones;
24                  (L)  An  amount  equal to any contribution made
25             to a job training project  established  pursuant  to
26             the   Real   Property   Tax   Increment   Allocation
27             Redevelopment Act;
28                  (M)  An   amount   equal   to  those  dividends
29             included  in  such  total  that  were  paid   by   a
30             corporation  that  conducts business operations in a
31             federally designated Foreign Trade Zone or  Sub-Zone
32             and  that  is  designated  a  High  Impact  Business
33             located   in   Illinois;   provided  that  dividends
34             eligible for the deduction provided in  subparagraph
 
SB1591 Engrossed            -223-              LRB9111045EGfg
 1             (K) of paragraph (2) of this subsection shall not be
 2             eligible  for  the  deduction  provided  under  this
 3             subparagraph (M); and
 4                  (N)  An  amount  equal  to  the  amount  of the
 5             deduction used to compute  the  federal  income  tax
 6             credit  for  restoration of substantial amounts held
 7             under claim of right for the taxable  year  pursuant
 8             to  Section  1341  of  the  Internal Revenue Code of
 9             1986.

10        (e)  Gross income; adjusted gross income; taxable income.
11             (1)  In  general.   Subject  to  the  provisions  of
12        paragraph (2) and subsection (b)  (3),  for  purposes  of
13        this  Section  and  Section  803(e),  a  taxpayer's gross
14        income, adjusted gross income, or taxable income for  the
15        taxable  year  shall  mean  the  amount  of gross income,
16        adjusted  gross  income  or   taxable   income   properly
17        reportable  for  federal  income  tax  purposes  for  the
18        taxable year under the provisions of the Internal Revenue
19        Code.  Taxable income may be less than zero. However, for
20        taxable years ending on or after December 31,  1986,  net
21        operating  loss  carryforwards  from taxable years ending
22        prior to December 31, 1986, may not  exceed  the  sum  of
23        federal  taxable  income  for the taxable year before net
24        operating loss deduction, plus  the  excess  of  addition
25        modifications  over  subtraction  modifications  for  the
26        taxable year.  For taxable years ending prior to December
27        31, 1986, taxable income may never be an amount in excess
28        of the net operating loss for the taxable year as defined
29        in subsections (c) and (d) of Section 172 of the Internal
30        Revenue  Code,  provided  that  when  taxable income of a
31        corporation (other  than  a  Subchapter  S  corporation),
32        trust,   or   estate  is  less  than  zero  and  addition
33        modifications, other than those provided by  subparagraph
34        (E)  of  paragraph (2) of subsection (b) for corporations
 
SB1591 Engrossed            -224-              LRB9111045EGfg
 1        or subparagraph (E) of paragraph (2)  of  subsection  (c)
 2        for trusts and estates, exceed subtraction modifications,
 3        an   addition  modification  must  be  made  under  those
 4        subparagraphs for any other taxable  year  to  which  the
 5        taxable  income  less  than  zero (net operating loss) is
 6        applied under Section 172 of the Internal Revenue Code or
 7        under  subparagraph  (E)  of  paragraph   (2)   of   this
 8        subsection (e) applied in conjunction with Section 172 of
 9        the Internal Revenue Code.
10             (2)  Special rule.  For purposes of paragraph (1) of
11        this  subsection,  the taxable income properly reportable
12        for federal income tax purposes shall mean:
13                  (A)  Certain life insurance companies.  In  the
14             case  of a life insurance company subject to the tax
15             imposed by Section 801 of the Internal Revenue Code,
16             life insurance  company  taxable  income,  plus  the
17             amount  of  distribution  from pre-1984 policyholder
18             surplus accounts as calculated under Section 815a of
19             the Internal Revenue Code;
20                  (B)  Certain other insurance companies.  In the
21             case of mutual insurance companies  subject  to  the
22             tax  imposed  by Section 831 of the Internal Revenue
23             Code, insurance company taxable income;
24                  (C)  Regulated investment  companies.   In  the
25             case  of  a  regulated investment company subject to
26             the tax imposed  by  Section  852  of  the  Internal
27             Revenue Code, investment company taxable income;
28                  (D)  Real  estate  investment  trusts.   In the
29             case of a real estate investment  trust  subject  to
30             the  tax  imposed  by  Section  857  of the Internal
31             Revenue Code, real estate investment  trust  taxable
32             income;
33                  (E)  Consolidated corporations.  In the case of
34             a  corporation  which  is  a member of an affiliated
 
SB1591 Engrossed            -225-              LRB9111045EGfg
 1             group of corporations filing a  consolidated  income
 2             tax  return  for the taxable year for federal income
 3             tax purposes, taxable income determined as  if  such
 4             corporation  had filed a separate return for federal
 5             income tax purposes for the taxable  year  and  each
 6             preceding  taxable year for which it was a member of
 7             an  affiliated   group.   For   purposes   of   this
 8             subparagraph, the taxpayer's separate taxable income
 9             shall  be  determined as if the election provided by
10             Section 243(b) (2) of the Internal Revenue Code  had
11             been in effect for all such years;
12                  (F)  Cooperatives.     In   the   case   of   a
13             cooperative corporation or association, the  taxable
14             income of such organization determined in accordance
15             with  the provisions of Section 1381 through 1388 of
16             the Internal Revenue Code;
17                  (G)  Subchapter S corporations.   In  the  case
18             of:  (i)  a Subchapter S corporation for which there
19             is in effect an election for the taxable year  under
20             Section  1362  of  the  Internal  Revenue  Code, the
21             taxable income of  such  corporation  determined  in
22             accordance  with  Section  1363(b)  of  the Internal
23             Revenue Code, except that taxable income shall  take
24             into  account  those  items  which  are  required by
25             Section 1363(b)(1) of the Internal Revenue  Code  to
26             be  separately  stated;  and  (ii)  a  Subchapter  S
27             corporation  for  which there is in effect a federal
28             election  to  opt  out  of  the  provisions  of  the
29             Subchapter S Revision Act of 1982 and  have  applied
30             instead  the  prior federal Subchapter S rules as in
31             effect on July 1, 1982, the taxable income  of  such
32             corporation   determined   in  accordance  with  the
33             federal Subchapter S rules as in effect on  July  1,
34             1982; and
 
SB1591 Engrossed            -226-              LRB9111045EGfg
 1                  (H)  Partnerships.     In   the   case   of   a
 2             partnership, taxable income determined in accordance
 3             with Section  703  of  the  Internal  Revenue  Code,
 4             except  that  taxable income shall take into account
 5             those items which are required by Section  703(a)(1)
 6             to  be  separately  stated  but which would be taken
 7             into account by an  individual  in  calculating  his
 8             taxable income.

 9        (f)  Valuation limitation amount.
10             (1)  In  general.   The  valuation limitation amount
11        referred to in subsections (a) (2) (G), (c) (2)  (I)  and
12        (d)(2) (E) is an amount equal to:
13                  (A)  The   sum   of   the  pre-August  1,  1969
14             appreciation amounts (to the  extent  consisting  of
15             gain reportable under the provisions of Section 1245
16             or  1250  of  the  Internal  Revenue  Code)  for all
17             property in respect of which such gain was  reported
18             for the taxable year; plus
19                  (B)  The   lesser   of   (i)  the  sum  of  the
20             pre-August 1,  1969  appreciation  amounts  (to  the
21             extent  consisting of capital gain) for all property
22             in respect of  which  such  gain  was  reported  for
23             federal income tax purposes for the taxable year, or
24             (ii)  the  net  capital  gain  for the taxable year,
25             reduced in either case by any amount  of  such  gain
26             included  in  the amount determined under subsection
27             (a) (2) (F) or (c) (2) (H).
28             (2)  Pre-August 1, 1969 appreciation amount.
29                  (A)  If  the  fair  market  value  of  property
30             referred   to   in   paragraph   (1)   was   readily
31             ascertainable on August 1, 1969, the  pre-August  1,
32             1969  appreciation  amount  for such property is the
33             lesser of (i) the excess of such fair  market  value
34             over the taxpayer's basis (for determining gain) for
 
SB1591 Engrossed            -227-              LRB9111045EGfg
 1             such  property  on  that  date (determined under the
 2             Internal Revenue Code as in effect on that date), or
 3             (ii) the total  gain  realized  and  reportable  for
 4             federal  income tax purposes in respect of the sale,
 5             exchange or other disposition of such property.
 6                  (B)  If  the  fair  market  value  of  property
 7             referred  to  in  paragraph  (1)  was  not   readily
 8             ascertainable  on  August 1, 1969, the pre-August 1,
 9             1969 appreciation amount for such property  is  that
10             amount  which bears the same ratio to the total gain
11             reported in respect  of  the  property  for  federal
12             income  tax  purposes  for  the taxable year, as the
13             number of full calendar months in that part  of  the
14             taxpayer's  holding  period  for the property ending
15             July 31, 1969 bears to the number of  full  calendar
16             months  in  the taxpayer's entire holding period for
17             the property.
18                  (C)  The  Department   shall   prescribe   such
19             regulations  as  may  be  necessary to carry out the
20             purposes of this paragraph.

21        (g)  Double  deductions.   Unless  specifically  provided
22    otherwise, nothing in this Section shall permit the same item
23    to be deducted more than once.

24        (h)  Legislative intention.  Except as expressly provided
25    by  this  Section  there  shall  be   no   modifications   or
26    limitations on the amounts of income, gain, loss or deduction
27    taken  into  account  in  determining  gross income, adjusted
28    gross  income  or  taxable  income  for  federal  income  tax
29    purposes for the taxable year, or in the amount of such items
30    entering into the computation of base income and  net  income
31    under  this  Act for such taxable year, whether in respect of
32    property values as of August 1, 1969 or otherwise.
33    (Source: P.A.  90-491,  eff.  1-1-98;  90-717,  eff.  8-7-98;
 
SB1591 Engrossed            -228-              LRB9111045EGfg
 1    90-770,  eff.  8-14-98;  91-192,  eff.  7-20-99; 91-205, eff.
 2    7-20-99; 91-357, eff. 7-29-99; 91-541, eff. 8-13-99;  91-676,
 3    eff. 12-23-99; revised 1-5-00.)

 4        (35 ILCS 5/509) (from Ch. 120, par. 5-509)
 5        Sec.  509.  Tax  checkoff  explanations.   All individual
 6    income   tax   return   forms   shall   contain   appropriate
 7    explanations and spaces to enable the taxpayers to  designate
 8    contributions  to  the  Child  Abuse  Prevention Fund, to the
 9    Community Health Center Care Fund, to the  Illinois  Wildlife
10    Preservation  Fund  as  required  by  the  Illinois  Non-Game
11    Wildlife  Protection Act, to the Alzheimer's Disease Research
12    Fund as required by the Alzheimer's Disease Research Act,  to
13    the  Assistance to the Homeless Fund as required by this Act,
14    to the Heritage Preservation Fund as required by the Heritage
15    Preservation Act, to the Child Care Expansion Program Fund as
16    required by the Child Care Expansion Program Act, to the Ryan
17    White  AIDS  Victims  Assistance  Fund,  to   the   Assistive
18    Technology   for  Persons  with  Disabilities  Fund,  to  the
19    Domestic Violence Shelter and Service  Fund,  to  the  United
20    States  Olympians  Assistance  Fund,  to the Youth Drug Abuse
21    Prevention Fund, to the Persian Gulf Conflict Veterans  Fund,
22    to the Literacy Advancement Fund, to the Ryan White Pediatric
23    and  Adult  AIDS  Fund,  to  the  Illinois  Special  Olympics
24    Checkoff  Fund,  to  the  Penny  Severns  Breast and Cervical
25    Cancer Research Fund, to the Korean War Memorial Fund, to the
26    Heart  Disease  Treatment  and  Prevention   Fund,   to   the
27    Hemophilia  Treatment  Fund,  to  the  Mental Health Research
28    Fund, to the Children's Cancer Fund, to the American Diabetes
29    Association Fund, to the Women in Military  Service  Memorial
30    Fund,  to the Prostate Cancer Research Fund, and to the Meals
31    on Wheels Fund. Each form shall contain a statement that  the
32    contributions  will  reduce the taxpayer's refund or increase
33    the amount of payment to accompany the  return.   Failure  to
 
SB1591 Engrossed            -229-              LRB9111045EGfg
 1    remit  any  amount  of  increased  payment  shall  reduce the
 2    contribution accordingly.
 3        If, on October 1 of any year, the total contributions  to
 4    any  one  of  the  funds made under this Section do not equal
 5    $100,000 or more, the explanations and spaces for designating
 6    contributions  to  the  fund  shall  be  removed   from   the
 7    individual  income tax return forms for the following and all
 8    subsequent years and all subsequent contributions to the fund
 9    shall be refunded to the taxpayer.
10    (Source: P.A. 90-171, eff.  7-23-97;  91-104,  eff.  7-13-99;
11    91-107, eff. 7-13-99; 91-357, eff. 7-29-99; revised 8-23-99.)

12        (35 ILCS 5/510) (from Ch. 120, par. 5-510)
13        Sec.  510.  Determination  of  amounts  contributed.  The
14    Department shall determine the total  amount  contributed  to
15    each  of  the following: the Child Abuse Prevention Fund, the
16    Illinois Wildlife Preservation  Fund,  the  Community  Health
17    Center  Care  Fund,  the Assistance to the Homeless Fund, the
18    Alzheimer's Disease Research Fund, the Heritage  Preservation
19    Fund,  the  Child Care Expansion Program Fund, the Ryan White
20    AIDS Victims Assistance Fund, the  Assistive  Technology  for
21    Persons with Disabilities Fund, the Domestic Violence Shelter
22    and  Service  Fund,  the  United  States Olympians Assistance
23    Fund, the Youth Drug Abuse Prevention Fund, the Persian  Gulf
24    Conflict  Veterans  Fund,  the Literacy Advancement Fund, the
25    Ryan White  Pediatric  and  Adult  AIDS  Fund,  the  Illinois
26    Special  Olympics Checkoff Fund, the Penny Severns Breast and
27    Cervical Cancer Research Fund, the Korean War Memorial  Fund,
28    the   Heart   Disease  Treatment  and  Prevention  Fund,  the
29    Hemophilia Treatment Fund, the Mental Health  Research  Fund,
30    the   Children's   Cancer   Fund,   the   American   Diabetes
31    Association Fund, the  Women  in  Military  Service  Memorial
32    Fund,  the  Prostate  Cancer  Research Fund, and the Meals on
33    Wheels Fund; and shall notify the State Comptroller  and  the
 
SB1591 Engrossed            -230-              LRB9111045EGfg
 1    State  Treasurer  of  the  amounts to be transferred from the
 2    General Revenue Fund to each fund, and upon receipt  of  such
 3    notification   the  State  Treasurer  and  Comptroller  shall
 4    transfer the amounts.
 5    (Source: P.A. 90-171, eff.  7-23-97;  91-104,  eff.  7-13-99;
 6    91-107, eff. 7-13-99; revised 9-24-99.)

 7        (35 ILCS 5/901) (from Ch. 120, par. 9-901)
 8        Sec. 901.  Collection Authority.
 9        (a)  In general.
10        The  Department  shall  collect the taxes imposed by this
11    Act.  The Department shall collect certified past  due  child
12    support  amounts  under Section 2505-650 of the Department of
13    Revenue Law (20 ILCS 2505/2505-650).  Except as  provided  in
14    subsections  (c)  and  (e)  of  this Section, money collected
15    pursuant to subsections (a) and (b) of Section  201  of  this
16    Act  shall be paid into the General Revenue Fund in the State
17    treasury; money collected pursuant to subsections (c) and (d)
18    of Section 201 of this Act shall be paid  into  the  Personal
19    Property  Tax  Replacement  Fund, a special fund in the State
20    Treasury; and money collected under Section 2505-650  of  the
21    Department  of  Revenue  Law (20 ILCS 2505/2505-650) shall be
22    paid to the State Disbursement Unit established under Section
23    10-26 of the Illinois Public Aid Code.
24        (b)  Local Governmental Distributive Fund.
25        Beginning August 1, 1969, and continuing through June 30,
26    1994, the  Treasurer  shall  transfer  each  month  from  the
27    General Revenue Fund to a special fund in the State treasury,
28    to  be  known as the "Local Government Distributive Fund", an
29    amount equal to 1/12 of the net revenue realized from the tax
30    imposed by subsections (a) and (b) of Section 201 of this Act
31    during the preceding  month.  Beginning  July  1,  1994,  and
32    continuing   through  June  30,  1995,  the  Treasurer  shall
33    transfer each month from the  General  Revenue  Fund  to  the
 
SB1591 Engrossed            -231-              LRB9111045EGfg
 1    Local Government Distributive Fund an amount equal to 1/11 of
 2    the  net revenue realized from the tax imposed by subsections
 3    (a) and (b) of Section 201 of this Act during  the  preceding
 4    month.   Beginning July 1, 1995, the Treasurer shall transfer
 5    each month  from  the  General  Revenue  Fund  to  the  Local
 6    Government  Distributive  Fund an amount equal to 1/10 of the
 7    net revenue realized from the tax imposed by subsections  (a)
 8    and  (b) of Section 201 of the Illinois Income Tax Act during
 9    the preceding month. Net revenue realized for a  month  shall
10    be defined as the revenue from the tax imposed by subsections
11    (a)  and (b) of Section 201 of this Act which is deposited in
12    the General Revenue Fund, the Educational Assistance Fund and
13    the Income Tax Surcharge Local Government  Distributive  Fund
14    during  the  month  minus  the amount paid out of the General
15    Revenue Fund in State warrants  during  that  same  month  as
16    refunds  to  taxpayers for overpayment of liability under the
17    tax imposed by subsections (a) and (b) of Section 201 of this
18    Act.

19        (c)  Deposits Into Income Tax Refund Fund.
20             (1)  Beginning on January 1,  1989  and  thereafter,
21        the  Department shall deposit a percentage of the amounts
22        collected pursuant to subsections (a)  and  (b)(1),  (2),
23        and  (3),  of  Section 201 of this Act into a fund in the
24        State treasury known as the Income Tax Refund Fund.   The
25        Department  shall  deposit  6% of such amounts during the
26        period beginning January 1, 1989 and ending on  June  30,
27        1989.  Beginning with State fiscal year 1990 and for each
28        fiscal year thereafter, the percentage deposited into the
29        Income  Tax Refund Fund during a fiscal year shall be the
30        Annual Percentage.  For fiscal years 1999  through  2001,
31        the  Annual  Percentage  shall  be  7.1%.   For all other
32        fiscal years, the Annual Percentage shall  be  calculated
33        as a fraction, the numerator of which shall be the amount
34        of  refunds approved for payment by the Department during
 
SB1591 Engrossed            -232-              LRB9111045EGfg
 1        the preceding fiscal year as a result of  overpayment  of
 2        tax  liability under subsections (a) and (b)(1), (2), and
 3        (3) of Section 201 of this Act plus the  amount  of  such
 4        refunds  remaining  approved but unpaid at the end of the
 5        preceding fiscal year, the denominator of which shall  be
 6        the   amounts   which   will  be  collected  pursuant  to
 7        subsections (a) and (b)(1), (2), and (3) of  Section  201
 8        of  this  Act  during  the  preceding  fiscal  year.  The
 9        Director of Revenue shall certify the  Annual  Percentage
10        to the Comptroller on the last business day of the fiscal
11        year  immediately  preceding the fiscal year for which it
12        is to be effective.
13             (2)  Beginning on January 1,  1989  and  thereafter,
14        the  Department shall deposit a percentage of the amounts
15        collected pursuant to subsections (a)  and  (b)(6),  (7),
16        and  (8),  (c)  and (d) of Section 201 of this Act into a
17        fund in the State treasury known as the Income Tax Refund
18        Fund.  The Department shall deposit 18% of  such  amounts
19        during the period beginning January 1, 1989 and ending on
20        June 30, 1989.  Beginning with State fiscal year 1990 and
21        for each fiscal year thereafter, the percentage deposited
22        into  the  Income  Tax  Refund  Fund during a fiscal year
23        shall be the Annual Percentage.  For fiscal  years  1999,
24        2000,  and 2001, the Annual Percentage shall be 19%.  For
25        all other fiscal years, the Annual  Percentage  shall  be
26        calculated as a fraction, the numerator of which shall be
27        the  amount  of  refunds  approved  for  payment  by  the
28        Department  during  the preceding fiscal year as a result
29        of overpayment of tax liability under subsections (a) and
30        (b)(6), (7), and (8), (c) and (d) of Section 201 of  this
31        Act  plus  the  amount of such refunds remaining approved
32        but unpaid at the end of the preceding fiscal  year,  the
33        denominator  of  which shall be the amounts which will be
34        collected pursuant to subsections (a)  and  (b)(6),  (7),
 
SB1591 Engrossed            -233-              LRB9111045EGfg
 1        and  (8),  (c)  and (d) of Section 201 of this Act during
 2        the preceding fiscal year.  The Director of Revenue shall
 3        certify the Annual Percentage to the Comptroller  on  the
 4        last   business   day  of  the  fiscal  year  immediately
 5        preceding  the  fiscal  year  for  which  it  is  to   be
 6        effective.

 7        (d)  Expenditures from Income Tax Refund Fund.
 8             (1)  Beginning  January 1, 1989, money in the Income
 9        Tax Refund Fund shall be  expended  exclusively  for  the
10        purpose  of  paying refunds resulting from overpayment of
11        tax liability under Section  201  of  this  Act  and  for
12        making transfers pursuant to this subsection (d).
13             (2)  The  Director  shall  order  payment of refunds
14        resulting from overpayment of tax liability under Section
15        201 of this Act from the Income Tax Refund Fund  only  to
16        the extent that amounts collected pursuant to Section 201
17        of this Act and transfers pursuant to this subsection (d)
18        have been deposited and retained in the Fund.
19             (3)  As  soon  as  possible  after  the  end of each
20        fiscal year, the Director shall order transferred and the
21        State Treasurer and State Comptroller shall transfer from
22        the Income Tax Refund Fund to the Personal  Property  Tax
23        Replacement  Fund an amount, certified by the Director to
24        the Comptroller,  equal  to  the  excess  of  the  amount
25        collected  pursuant to subsections (c) and (d) of Section
26        201 of this Act deposited into the Income Tax Refund Fund
27        during  the  fiscal  year  over  the  amount  of  refunds
28        resulting  from  overpayment  of  tax   liability   under
29        subsections  (c)  and (d) of Section 201 of this Act paid
30        from the Income Tax Refund Fund during the fiscal year.
31             (4)  As soon as  possible  after  the  end  of  each
32        fiscal year, the Director shall order transferred and the
33        State Treasurer and State Comptroller shall transfer from
34        the  Personal Property Tax Replacement Fund to the Income
 
SB1591 Engrossed            -234-              LRB9111045EGfg
 1        Tax Refund Fund an amount, certified by the  Director  to
 2        the  Comptroller,  equal  to  the excess of the amount of
 3        refunds resulting from overpayment of tax liability under
 4        subsections (c) and (d) of Section 201 of this  Act  paid
 5        from  the  Income  Tax Refund Fund during the fiscal year
 6        over the amount collected pursuant to subsections (c) and
 7        (d) of Section 201 of this Act deposited into the  Income
 8        Tax Refund Fund during the fiscal year.
 9             (4.5)  As  soon  as possible after the end of fiscal
10        year  1999  and  of  each  fiscal  year  thereafter,  the
11        Director shall order transferred and the State  Treasurer
12        and  State Comptroller shall transfer from the Income Tax
13        Refund Fund to  the  General  Revenue  Fund  any  surplus
14        remaining  in the Income Tax Refund Fund as of the end of
15        such fiscal year.
16             (5)  This Act shall constitute  an  irrevocable  and
17        continuing  appropriation from the Income Tax Refund Fund
18        for the purpose of paying refunds upon the order  of  the
19        Director  in  accordance  with  the  provisions  of  this
20        Section.
21        (e)  Deposits  into the Education Assistance Fund and the
22    Income Tax Surcharge Local Government Distributive Fund.
23        On July 1, 1991, and thereafter, of the amounts collected
24    pursuant to subsections (a) and (b) of Section  201  of  this
25    Act,  minus  deposits  into  the  Income Tax Refund Fund, the
26    Department shall deposit 7.3% into the  Education  Assistance
27    Fund  in  the  State  Treasury.   Beginning July 1, 1991, and
28    continuing through January 31, 1993, of the amounts collected
29    pursuant to subsections (a) and (b) of  Section  201  of  the
30    Illinois  Income  Tax Act, minus deposits into the Income Tax
31    Refund Fund, the  Department  shall  deposit  3.0%  into  the
32    Income  Tax  Surcharge  Local Government Distributive Fund in
33    the  State  Treasury.   Beginning  February   1,   1993   and
34    continuing  through  June  30, 1993, of the amounts collected
 
SB1591 Engrossed            -235-              LRB9111045EGfg
 1    pursuant to subsections (a) and (b) of  Section  201  of  the
 2    Illinois  Income  Tax Act, minus deposits into the Income Tax
 3    Refund Fund, the  Department  shall  deposit  4.4%  into  the
 4    Income  Tax  Surcharge  Local Government Distributive Fund in
 5    the State Treasury. Beginning July 1,  1993,  and  continuing
 6    through  June  30,  1994,  of  the  amounts  collected  under
 7    subsections  (a)  and  (b)  of Section 201 of this Act, minus
 8    deposits into the Income  Tax  Refund  Fund,  the  Department
 9    shall  deposit  1.475%  into  the  Income Tax Surcharge Local
10    Government Distributive Fund in the State Treasury.
11    (Source: P.A. 90-613,  eff.  7-9-98;  90-655,  eff.  7-30-98;
12    91-212, eff. 7-20-99; 91-239, eff. 1-1-00; revised 9-28-99.)

13        Section  33.   The  Use  Tax  Act  is amended by changing
14    Sections 3-5, 3-55, and 9 as follows:

15        (35 ILCS 105/3-5) (from Ch. 120, par. 439.3-5)
16        Sec. 3-5.  Exemptions.  Use  of  the  following  tangible
17    personal property is exempt from the tax imposed by this Act:
18        (1)  Personal  property  purchased  from  a  corporation,
19    society,    association,    foundation,    institution,    or
20    organization, other than a limited liability company, that is
21    organized and operated as a not-for-profit service enterprise
22    for  the  benefit  of persons 65 years of age or older if the
23    personal property was not purchased by the enterprise for the
24    purpose of resale by the enterprise.
25        (2)  Personal  property  purchased  by  a  not-for-profit
26    Illinois county  fair  association  for  use  in  conducting,
27    operating, or promoting the county fair.
28        (3)  Personal property purchased by a not-for-profit arts
29    or  cultural organization that establishes, by proof required
30    by the Department by rule, that it has received an  exemption
31    under Section 501(c)(3) of the Internal Revenue Code and that
32    is  organized and operated for the presentation or support of
 
SB1591 Engrossed            -236-              LRB9111045EGfg
 1    arts or cultural programming, activities, or services.  These
 2    organizations include, but are  not  limited  to,  music  and
 3    dramatic  arts  organizations such as symphony orchestras and
 4    theatrical groups, arts and cultural  service  organizations,
 5    local  arts  councils,  visual  arts organizations, and media
 6    arts organizations.
 7        (4)  Personal property purchased by a governmental  body,
 8    by   a  corporation,  society,  association,  foundation,  or
 9    institution   organized   and   operated   exclusively    for
10    charitable,  religious,  or  educational  purposes,  or  by a
11    not-for-profit corporation, society, association, foundation,
12    institution, or organization that has no compensated officers
13    or employees and that is organized and operated primarily for
14    the recreation of persons 55 years of age or older. A limited
15    liability company may qualify for the  exemption  under  this
16    paragraph  only if the limited liability company is organized
17    and operated exclusively for  educational  purposes.  On  and
18    after July 1, 1987, however, no entity otherwise eligible for
19    this exemption shall make tax-free purchases unless it has an
20    active   exemption   identification   number  issued  by  the
21    Department.
22        (5)  A passenger car that is a replacement vehicle to the
23    extent that the purchase price of the car is subject  to  the
24    Replacement Vehicle Tax.
25        (6)  Graphic  arts  machinery  and  equipment,  including
26    repair   and  replacement  parts,  both  new  and  used,  and
27    including that manufactured on special  order,  certified  by
28    the   purchaser   to  be  used  primarily  for  graphic  arts
29    production, and including machinery and  equipment  purchased
30    for lease.
31        (7)  Farm chemicals.
32        (8)  Legal  tender,  currency,  medallions,  or  gold  or
33    silver   coinage   issued  by  the  State  of  Illinois,  the
34    government of the United States of America, or the government
 
SB1591 Engrossed            -237-              LRB9111045EGfg
 1    of any foreign country, and bullion.
 2        (9)  Personal property purchased from a teacher-sponsored
 3    student  organization  affiliated  with  an   elementary   or
 4    secondary school located in Illinois.
 5        (10)  A  motor  vehicle  of  the  first division, a motor
 6    vehicle of the second division that is a self-contained motor
 7    vehicle designed or permanently converted to  provide  living
 8    quarters  for  recreational,  camping,  or  travel  use, with
 9    direct walk through to the living quarters from the  driver's
10    seat,  or  a  motor vehicle of the second division that is of
11    the van configuration designed for the transportation of  not
12    less  than  7  nor  more  than  16  passengers, as defined in
13    Section 1-146 of the Illinois Vehicle Code, that is used  for
14    automobile  renting,  as  defined  in  the Automobile Renting
15    Occupation and Use Tax Act.
16        (11)  Farm machinery and equipment, both  new  and  used,
17    including  that  manufactured  on special order, certified by
18    the purchaser to be used primarily for production agriculture
19    or  State  or  federal   agricultural   programs,   including
20    individual replacement parts for the machinery and equipment,
21    including  machinery  and  equipment purchased for lease, and
22    including implements of husbandry defined in Section 1-130 of
23    the Illinois Vehicle Code, farm  machinery  and  agricultural
24    chemical  and fertilizer spreaders, and nurse wagons required
25    to be registered under Section 3-809 of the Illinois  Vehicle
26    Code,  but  excluding  other  motor  vehicles  required to be
27    registered under the  Illinois  Vehicle  Code.  Horticultural
28    polyhouses  or  hoop houses used for propagating, growing, or
29    overwintering plants shall be considered farm  machinery  and
30    equipment  under this item (11). Agricultural chemical tender
31    tanks and dry boxes shall include units sold separately  from
32    a  motor  vehicle  required  to  be  licensed  and units sold
33    mounted on a motor vehicle required to  be  licensed  if  the
34    selling price of the tender is separately stated.
 
SB1591 Engrossed            -238-              LRB9111045EGfg
 1        Farm  machinery  and  equipment  shall  include precision
 2    farming equipment  that  is  installed  or  purchased  to  be
 3    installed  on farm machinery and equipment including, but not
 4    limited  to,  tractors,   harvesters,   sprayers,   planters,
 5    seeders,  or spreaders. Precision farming equipment includes,
 6    but is not  limited  to,  soil  testing  sensors,  computers,
 7    monitors,  software,  global positioning and mapping systems,
 8    and other such equipment.
 9        Farm machinery and  equipment  also  includes  computers,
10    sensors,  software,  and  related equipment used primarily in
11    the computer-assisted  operation  of  production  agriculture
12    facilities,  equipment,  and  activities  such  as,  but  not
13    limited  to,  the  collection, monitoring, and correlation of
14    animal and crop data for the purpose  of  formulating  animal
15    diets  and  agricultural chemicals.  This item (11) is exempt
16    from the provisions of Section 3-90.
17        (12)  Fuel and petroleum products sold to or used  by  an
18    air  common  carrier, certified by the carrier to be used for
19    consumption, shipment, or  storage  in  the  conduct  of  its
20    business  as an air common carrier, for a flight destined for
21    or returning from a location or locations outside the  United
22    States  without  regard  to  previous  or subsequent domestic
23    stopovers.
24        (13)  Proceeds of mandatory  service  charges  separately
25    stated  on  customers' bills for the purchase and consumption
26    of food and beverages purchased at retail from a retailer, to
27    the extent that the proceeds of the  service  charge  are  in
28    fact  turned  over as tips or as a substitute for tips to the
29    employees who participate  directly  in  preparing,  serving,
30    hosting  or  cleaning  up  the food or beverage function with
31    respect to which the service charge is imposed.
32        (14)  Oil field  exploration,  drilling,  and  production
33    equipment, including (i) rigs and parts of rigs, rotary rigs,
34    cable  tool  rigs,  and  workover rigs, (ii) pipe and tubular
 
SB1591 Engrossed            -239-              LRB9111045EGfg
 1    goods, including casing and drill strings,  (iii)  pumps  and
 2    pump-jack  units,  (iv) storage tanks and flow lines, (v) any
 3    individual  replacement  part  for  oil  field   exploration,
 4    drilling,  and  production  equipment, and (vi) machinery and
 5    equipment purchased for lease; but excluding  motor  vehicles
 6    required to be registered under the Illinois Vehicle Code.
 7        (15)  Photoprocessing  machinery and equipment, including
 8    repair and replacement parts, both new  and  used,  including
 9    that   manufactured   on  special  order,  certified  by  the
10    purchaser to  be  used  primarily  for  photoprocessing,  and
11    including  photoprocessing  machinery and equipment purchased
12    for lease.
13        (16)  Coal  exploration,  mining,   offhighway   hauling,
14    processing, maintenance, and reclamation equipment, including
15    replacement  parts  and  equipment,  and  including equipment
16    purchased for lease, but excluding motor vehicles required to
17    be registered under the Illinois Vehicle Code.
18        (17)  Distillation machinery and  equipment,  sold  as  a
19    unit   or  kit,  assembled  or  installed  by  the  retailer,
20    certified by the user to be used only for the  production  of
21    ethyl alcohol that will be used for consumption as motor fuel
22    or  as  a component of motor fuel for the personal use of the
23    user, and not subject to sale or resale.
24        (18)  Manufacturing   and   assembling   machinery    and
25    equipment  used  primarily in the process of manufacturing or
26    assembling tangible personal property for wholesale or retail
27    sale or lease, whether that sale or lease is made directly by
28    the  manufacturer  or  by  some  other  person,  whether  the
29    materials used in the process are owned by  the  manufacturer
30    or  some  other person, or whether that sale or lease is made
31    apart from or as an incident to the seller's engaging in  the
32    service  occupation of producing machines, tools, dies, jigs,
33    patterns, gauges, or other similar  items  of  no  commercial
34    value on special order for a particular purchaser.
 
SB1591 Engrossed            -240-              LRB9111045EGfg
 1        (19)  Personal  property  delivered  to  a  purchaser  or
 2    purchaser's donee inside Illinois when the purchase order for
 3    that  personal  property  was  received  by a florist located
 4    outside Illinois who has a florist  located  inside  Illinois
 5    deliver the personal property.
 6        (20)  Semen used for artificial insemination of livestock
 7    for direct agricultural production.
 8        (21)  Horses, or interests in horses, registered with and
 9    meeting  the  requirements  of  any of the Arabian Horse Club
10    Registry of America, Appaloosa Horse Club,  American  Quarter
11    Horse  Association,  United  States  Trotting Association, or
12    Jockey Club, as appropriate, used for purposes of breeding or
13    racing for prizes.
14        (22)  Computers and communications equipment utilized for
15    any hospital purpose and equipment  used  in  the  diagnosis,
16    analysis,  or  treatment  of hospital patients purchased by a
17    lessor who leases the equipment, under a lease of one year or
18    longer executed or in effect at the  time  the  lessor  would
19    otherwise  be  subject  to  the tax imposed by this Act, to a
20    hospital  that  has  been  issued  an  active  tax  exemption
21    identification  number  by the Department under Section 1g of
22    the Retailers' Occupation  Tax  Act.   If  the  equipment  is
23    leased  in  a manner that does not qualify for this exemption
24    or is used in any other non-exempt manner, the  lessor  shall
25    be  liable  for the tax imposed under this Act or the Service
26    Use Tax Act, as the case may be, based  on  the  fair  market
27    value  of  the  property  at  the time the non-qualifying use
28    occurs.  No lessor shall collect or  attempt  to  collect  an
29    amount  (however  designated) that purports to reimburse that
30    lessor for the tax imposed by this Act or the Service Use Tax
31    Act, as the case may be, if the tax has not been paid by  the
32    lessor.  If a lessor improperly collects any such amount from
33    the  lessee,  the  lessee shall have a legal right to claim a
34    refund of that amount from the  lessor.   If,  however,  that
 
SB1591 Engrossed            -241-              LRB9111045EGfg
 1    amount  is  not  refunded  to  the lessee for any reason, the
 2    lessor is liable to pay that amount to the Department.
 3        (23)  Personal property purchased by a lessor who  leases
 4    the  property,  under a lease of  one year or longer executed
 5    or in effect at  the  time  the  lessor  would  otherwise  be
 6    subject  to  the  tax  imposed by this Act, to a governmental
 7    body that has been  issued  an  active  sales  tax  exemption
 8    identification  number  by the Department under Section 1g of
 9    the Retailers' Occupation Tax Act. If the property is  leased
10    in  a manner that does not qualify for this exemption or used
11    in any other non-exempt manner, the lessor  shall  be  liable
12    for  the  tax  imposed  under this Act or the Service Use Tax
13    Act, as the case may be, based on the fair  market  value  of
14    the  property  at the time the non-qualifying use occurs.  No
15    lessor shall collect or attempt to collect an amount (however
16    designated) that purports to reimburse that  lessor  for  the
17    tax  imposed  by  this Act or the Service Use Tax Act, as the
18    case may be, if the tax has not been paid by the lessor.   If
19    a lessor improperly collects any such amount from the lessee,
20    the lessee shall have a legal right to claim a refund of that
21    amount  from  the  lessor.   If,  however, that amount is not
22    refunded to the lessee for any reason, the lessor  is  liable
23    to pay that amount to the Department.
24        (24)  Beginning  with  taxable  years  ending on or after
25    December 31, 1995 and ending with taxable years ending on  or
26    before  December  31, 2004, personal property that is donated
27    for disaster relief to  be  used  in  a  State  or  federally
28    declared disaster area in Illinois or bordering Illinois by a
29    manufacturer  or retailer that is registered in this State to
30    a   corporation,   society,   association,   foundation,   or
31    institution that  has  been  issued  a  sales  tax  exemption
32    identification  number by the Department that assists victims
33    of the disaster who reside within the declared disaster area.
34        (25)  Beginning with taxable years  ending  on  or  after
 
SB1591 Engrossed            -242-              LRB9111045EGfg
 1    December  31, 1995 and ending with taxable years ending on or
 2    before December 31, 2004, personal property that is  used  in
 3    the  performance  of  infrastructure  repairs  in this State,
 4    including but not limited to  municipal  roads  and  streets,
 5    access  roads,  bridges,  sidewalks,  waste disposal systems,
 6    water and  sewer  line  extensions,  water  distribution  and
 7    purification  facilities,  storm water drainage and retention
 8    facilities, and sewage treatment facilities, resulting from a
 9    State or federally declared disaster in Illinois or bordering
10    Illinois  when  such  repairs  are  initiated  on  facilities
11    located in the declared disaster area within 6  months  after
12    the disaster.
13        (26)  Beginning   July   1,  1999,  game  or  game  birds
14    purchased at a "game breeding and hunting preserve  area"  or
15    an  "exotic game hunting area" as those terms are used in the
16    Wildlife Code or at  a  hunting  enclosure  approved  through
17    rules  adopted  by the Department of Natural Resources.  This
18    paragraph is exempt from the provisions of Section 3-90.
19        (27) (26)  A motor vehicle, as that term  is  defined  in
20    Section  1-146  of the Illinois Vehicle Code, that is donated
21    to  a  corporation,  limited  liability   company,   society,
22    association, foundation, or institution that is determined by
23    the  Department  to be organized and operated exclusively for
24    educational purposes.  For purposes  of  this  exemption,  "a
25    corporation, limited liability company, society, association,
26    foundation, or institution organized and operated exclusively
27    for  educational  purposes"  means  all  tax-supported public
28    schools, private schools that offer systematic instruction in
29    useful branches of  learning  by  methods  common  to  public
30    schools  and  that  compare  favorably  in  their  scope  and
31    intensity with the course of study presented in tax-supported
32    schools,  and  vocational  or technical schools or institutes
33    organized and operated exclusively to  provide  a  course  of
34    study  of  not  less  than  6  weeks duration and designed to
 
SB1591 Engrossed            -243-              LRB9111045EGfg
 1    prepare individuals to follow a trade or to pursue a  manual,
 2    technical,  mechanical,  industrial,  business, or commercial
 3    occupation.
 4        (28) (27)  Beginning January 1, 2000,  personal property,
 5    including food, purchased through fundraising events for  the
 6    benefit  of  a  public  or  private  elementary  or secondary
 7    school, a group of those  schools,  or  one  or  more  school
 8    districts if the events are sponsored by an entity recognized
 9    by  the school district that consists primarily of volunteers
10    and includes parents and teachers  of  the  school  children.
11    This  paragraph  does not apply to fundraising events (i) for
12    the benefit of private home instruction or (ii) for which the
13    fundraising entity purchases the personal  property  sold  at
14    the  events  from  another individual or entity that sold the
15    property for the purpose of resale by the fundraising  entity
16    and  that  profits  from  the sale to the fundraising entity.
17    This paragraph is exempt from the provisions of Section 3-90.
18        (29)  (26)  Beginning  January  1,  2000,  new  or   used
19    automatic  vending  machines  that prepare and serve hot food
20    and beverages, including coffee, soup, and other  items,  and
21    replacement  parts  for  these  machines.   This paragraph is
22    exempt from the provisions of Section 3-90.
23    (Source: P.A. 90-14,  eff.  7-1-97;  90-552,  eff.  12-12-97;
24    90-605,  eff.  6-30-98;  91-51,  eff.  6-30-99;  91-200, eff.
25    7-20-99; 91-439, eff. 8-6-99; 91-637, eff.  8-20-99;  91-644,
26    eff. 8-20-99; revised 9-29-99.)

27        (35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
28        Sec.  3-55.  Multistate  exemption.    The tax imposed by
29    this Act does not apply  to  the  use  of  tangible  personal
30    property in this State under the following circumstances:
31        (a)  The   use,  in  this  State,  of  tangible  personal
32    property  acquired  outside  this  State  by  a   nonresident
33    individual  and brought into this State by the individual for
 
SB1591 Engrossed            -244-              LRB9111045EGfg
 1    his or her own use while temporarily  within  this  State  or
 2    while passing through this State.
 3        (b)  The   use,  in  this  State,  of  tangible  personal
 4    property by an interstate carrier for hire as  rolling  stock
 5    moving  in interstate commerce or by lessors under a lease of
 6    one year or longer executed or  in  effect  at  the  time  of
 7    purchase of tangible personal property by interstate carriers
 8    for-hire  for  use  as  rolling  stock  moving  in interstate
 9    commerce as long  as  so  used  by  the  interstate  carriers
10    for-hire,  and  equipment  operated  by  a telecommunications
11    provider,  licensed  as  a  common  carrier  by  the  Federal
12    Communications Commission, which is permanently installed  in
13    or affixed to aircraft moving in interstate commerce.
14        (c)  The  use,  in  this  State,  by  owners, lessors, or
15    shippers of tangible personal property that  is  utilized  by
16    interstate  carriers for hire for use as rolling stock moving
17    in interstate commerce as long as so used by  the  interstate
18    carriers    for   hire,   and   equipment   operated   by   a
19    telecommunications provider, licensed as a common carrier  by
20    the  Federal  Communications Commission, which is permanently
21    installed in or affixed  to  aircraft  moving  in  interstate
22    commerce.
23        (d)  The   use,  in  this  State,  of  tangible  personal
24    property that is acquired outside this State and caused to be
25    brought into this State by a person who has  already  paid  a
26    tax in another State in respect to the sale, purchase, or use
27    of  that  property,  to  the  extent of the amount of the tax
28    properly due and paid in the other State.
29        (e)  The temporary storage, in this  State,  of  tangible
30    personal  property  that  is  acquired outside this State and
31    that, after being brought into this  State  and  stored  here
32    temporarily,   is  used  solely  outside  this  State  or  is
33    physically attached to or incorporated  into  other  tangible
34    personal  property that is used solely outside this State, or
 
SB1591 Engrossed            -245-              LRB9111045EGfg
 1    is  altered  by   converting,   fabricating,   manufacturing,
 2    printing,  processing,  or  shaping, and, as altered, is used
 3    solely outside this State.
 4        (f)  The temporary storage  in  this  State  of  building
 5    materials and fixtures that are acquired either in this State
 6    or  outside  this State by an Illinois registered combination
 7    retailer and construction contractor, and that the  purchaser
 8    thereafter  uses  outside  this  State  by incorporating that
 9    property into real estate located outside this State.
10        (g)  The use or purchase of tangible personal property by
11    a common carrier by rail or motor that receives the  physical
12    possession  of  the property in Illinois, and that transports
13    the property, or shares with another common  carrier  in  the
14    transportation of the property, out of Illinois on a standard
15    uniform  bill of lading showing the seller of the property as
16    the shipper or consignor of the  property  to  a  destination
17    outside Illinois, for use outside Illinois.
18        (h)  The  use, in this State, of a motor vehicle that was
19    sold in this State to a nonresident, even  though  the  motor
20    vehicle is delivered to the nonresident in this State, if the
21    motor  vehicle  is  not  to be titled in this State, and if a
22    driveaway decal permit is issued  to  the  motor  vehicle  as
23    provided  in Section 3-603 of the Illinois Vehicle Code or if
24    the nonresident purchaser has vehicle registration plates  to
25    transfer  to  the  motor vehicle upon returning to his or her
26    home state.  The issuance of the driveaway  decal  permit  or
27    having the out-of-state registration plates to be transferred
28    shall be prima facie evidence that the motor vehicle will not
29    be titled in this State.
30        (i)  Beginning  July  1, 1999, the use, in this State, of
31    fuel acquired outside this State and brought into this  State
32    in  the  fuel  supply tanks of locomotives engaged in freight
33    hauling and passenger service for interstate  commerce.  This
34    subsection is exempt from the provisions of Section 3-90.
 
SB1591 Engrossed            -246-              LRB9111045EGfg
 1    (Source: P.A.  90-519,  eff.  6-1-98;  90-552, eff. 12-12-97;
 2    91-51, eff.  6-30-99;  91-313,  eff.  7-29-99;  91-587,  eff.
 3    8-14-99; revised 9-29-99.)

 4        (35 ILCS 105/9) (from Ch. 120, par. 439.9)
 5        Sec.   9.  Except   as  to  motor  vehicles,  watercraft,
 6    aircraft, and trailers that are  required  to  be  registered
 7    with  an  agency  of  this  State,  each retailer required or
 8    authorized to collect the tax imposed by this Act  shall  pay
 9    to the Department the amount of such tax (except as otherwise
10    provided)  at the time when he is required to file his return
11    for the period during which such tax was  collected,  less  a
12    discount  of  2.1% prior to January 1, 1990, and 1.75% on and
13    after January 1, 1990, or $5 per calendar year, whichever  is
14    greater,  which  is  allowed  to  reimburse  the retailer for
15    expenses incurred in collecting  the  tax,  keeping  records,
16    preparing and filing returns, remitting the tax and supplying
17    data  to the Department on request.  In the case of retailers
18    who report and pay the tax on a  transaction  by  transaction
19    basis,  as  provided  in this Section, such discount shall be
20    taken with each such tax  remittance  instead  of  when  such
21    retailer  files  his  periodic  return.   A retailer need not
22    remit that part of any tax collected by  him  to  the  extent
23    that  he  is required to remit and does remit the tax imposed
24    by the Retailers' Occupation Tax Act,  with  respect  to  the
25    sale of the same property.
26        Where  such  tangible  personal  property is sold under a
27    conditional sales contract, or under any other form  of  sale
28    wherein  the payment of the principal sum, or a part thereof,
29    is extended beyond the close of  the  period  for  which  the
30    return  is filed, the retailer, in collecting the tax (except
31    as to motor vehicles, watercraft, aircraft, and trailers that
32    are required to be registered with an agency of this  State),
33    may  collect  for  each  tax  return  period,  only  the  tax
 
SB1591 Engrossed            -247-              LRB9111045EGfg
 1    applicable  to  that  part  of  the  selling  price  actually
 2    received during such tax return period.
 3        Except  as  provided  in  this  Section, on or before the
 4    twentieth day of each calendar  month,  such  retailer  shall
 5    file  a return for the preceding calendar month.  Such return
 6    shall be filed on forms  prescribed  by  the  Department  and
 7    shall   furnish   such  information  as  the  Department  may
 8    reasonably require.
 9        The Department may require  returns  to  be  filed  on  a
10    quarterly  basis.  If so required, a return for each calendar
11    quarter shall be filed on or before the twentieth day of  the
12    calendar  month  following  the end of such calendar quarter.
13    The taxpayer shall also file a return with the Department for
14    each of the first two months of each calendar quarter, on  or
15    before  the  twentieth  day  of the following calendar month,
16    stating:
17             1.  The name of the seller;
18             2.  The address of the principal place  of  business
19        from which he engages in the business of selling tangible
20        personal property at retail in this State;
21             3.  The total amount of taxable receipts received by
22        him  during  the  preceding  calendar month from sales of
23        tangible personal property by him during  such  preceding
24        calendar  month,  including receipts from charge and time
25        sales, but less all deductions allowed by law;
26             4.  The amount of credit provided in Section  2d  of
27        this Act;
28             5.  The amount of tax due;
29             5-5.  The signature of the taxpayer; and
30             6.  Such   other   reasonable   information  as  the
31        Department may require.
32        If a taxpayer fails to sign a return within 30 days after
33    the proper notice and demand for signature by the Department,
34    the return shall be considered valid and any amount shown  to
 
SB1591 Engrossed            -248-              LRB9111045EGfg
 1    be due on the return shall be deemed assessed.
 2        Beginning  October 1, 1993, a taxpayer who has an average
 3    monthly tax liability of $150,000  or  more  shall  make  all
 4    payments  required  by  rules of the Department by electronic
 5    funds transfer. Beginning October 1, 1994, a taxpayer who has
 6    an average monthly tax liability of $100,000  or  more  shall
 7    make  all  payments  required  by  rules of the Department by
 8    electronic funds  transfer.  Beginning  October  1,  1995,  a
 9    taxpayer  who has an average monthly tax liability of $50,000
10    or more shall make all payments  required  by  rules  of  the
11    Department by electronic funds transfer. Beginning October 1,
12    2000,  a taxpayer who has an annual tax liability of $200,000
13    or more shall make all payments  required  by  rules  of  the
14    Department  by  electronic  funds transfer.  The term "annual
15    tax liability" shall be the sum of the taxpayer's liabilities
16    under  this  Act,  and  under  all  other  State  and   local
17    occupation  and  use tax laws administered by the Department,
18    for  the  immediately  preceding  calendar  year.  The   term
19    "average   monthly  tax  liability"  means  the  sum  of  the
20    taxpayer's liabilities under this Act, and  under  all  other
21    State  and  local occupation and use tax laws administered by
22    the Department, for the immediately preceding  calendar  year
23    divided by 12.
24        Before  August  1  of  each  year  beginning in 1993, the
25    Department  shall  notify  all  taxpayers  required  to  make
26    payments by electronic funds transfer. All taxpayers required
27    to make payments by  electronic  funds  transfer  shall  make
28    those payments for a minimum of one year beginning on October
29    1.
30        Any  taxpayer not required to make payments by electronic
31    funds transfer may make payments by electronic funds transfer
32    with the permission of the Department.
33        All taxpayers required  to  make  payment  by  electronic
34    funds  transfer  and  any taxpayers authorized to voluntarily
 
SB1591 Engrossed            -249-              LRB9111045EGfg
 1    make payments by electronic funds transfer shall  make  those
 2    payments in the manner authorized by the Department.
 3        The Department shall adopt such rules as are necessary to
 4    effectuate  a  program  of  electronic funds transfer and the
 5    requirements of this Section.
 6        Before October 1, 2000, if the taxpayer's average monthly
 7    tax  liability  to  the  Department  under  this   Act,   the
 8    Retailers'  Occupation  Tax  Act,  the Service Occupation Tax
 9    Act, the Service Use Tax Act was $10,000 or more  during  the
10    preceding  4  complete  calendar  quarters,  he  shall file a
11    return with the Department each month by the 20th day of  the
12    month   next  following  the  month  during  which  such  tax
13    liability  is  incurred  and  shall  make  payments  to   the
14    Department  on  or before the 7th, 15th, 22nd and last day of
15    the month during which such liability  is  incurred.  On  and
16    after  October 1, 2000, if the taxpayer's average monthly tax
17    liability to the Department under this  Act,  the  Retailers'
18    Occupation  Tax  Act, the Service Occupation Tax Act, and the
19    Service Use Tax Act was $20,000 or more during the  preceding
20    4 complete calendar quarters, he shall file a return with the
21    Department  each  month  by  the  20th  day of the month next
22    following the  month  during  which  such  tax  liability  is
23    incurred  and  shall  make  payment  to  the Department on or
24    before the 7th, 15th, 22nd and  last  day  of  or  the  month
25    during  which such liability is incurred. If the month during
26    which such tax liability is incurred began prior  to  January
27    1,  1985,  each payment shall be in an amount equal to 1/4 of
28    the taxpayer's actual liability for the month  or  an  amount
29    set  by  the  Department  not  to  exceed  1/4 of the average
30    monthly liability of the taxpayer to the Department  for  the
31    preceding  4  complete calendar quarters (excluding the month
32    of highest liability and the month  of  lowest  liability  in
33    such  4  quarter period).  If the month during which such tax
34    liability is incurred begins on or after January 1, 1985, and
 
SB1591 Engrossed            -250-              LRB9111045EGfg
 1    prior to January 1, 1987, each payment shall be in an  amount
 2    equal  to  22.5%  of  the taxpayer's actual liability for the
 3    month or 27.5% of  the  taxpayer's  liability  for  the  same
 4    calendar  month  of  the preceding year.  If the month during
 5    which such tax liability  is  incurred  begins  on  or  after
 6    January  1,  1987, and prior to January 1, 1988, each payment
 7    shall be in an amount equal to 22.5% of the taxpayer's actual
 8    liability for the month or 26.25% of the taxpayer's liability
 9    for the same calendar month of the preceding  year.   If  the
10    month  during  which such tax liability is incurred begins on
11    or after January 1, 1988, and prior to January  1,  1989,  or
12    begins  on or after January 1, 1996, each payment shall be in
13    an amount equal to 22.5% of the taxpayer's  actual  liability
14    for the month or 25% of the taxpayer's liability for the same
15    calendar  month  of  the preceding year.  If the month during
16    which such tax liability  is  incurred  begins  on  or  after
17    January  1,  1989, and prior to January 1, 1996, each payment
18    shall be in an amount equal to 22.5% of the taxpayer's actual
19    liability for the month or 25% of  the  taxpayer's  liability
20    for  the same calendar month of the preceding year or 100% of
21    the taxpayer's  actual  liability  for  the  quarter  monthly
22    reporting   period.   The  amount  of  such  quarter  monthly
23    payments shall be credited against the final tax liability of
24    the taxpayer's return for  that  month.   Before  October  1,
25    2000,  once  applicable,  the  requirement  of  the making of
26    quarter monthly payments to  the  Department  shall  continue
27    until  such  taxpayer's  average  monthly  liability  to  the
28    Department  during the preceding 4 complete calendar quarters
29    (excluding the month of highest liability and  the  month  of
30    lowest   liability)  is  less  than  $9,000,  or  until  such
31    taxpayer's average monthly liability  to  the  Department  as
32    computed  for  each  calendar  quarter  of  the  4  preceding
33    complete  calendar  quarter  period  is  less  than  $10,000.
34    However,  if  a  taxpayer  can  show  the  Department  that a
 
SB1591 Engrossed            -251-              LRB9111045EGfg
 1    substantial change in the taxpayer's  business  has  occurred
 2    which  causes  the  taxpayer  to  anticipate that his average
 3    monthly tax liability for the reasonably  foreseeable  future
 4    will fall below the $10,000 threshold stated above, then such
 5    taxpayer  may  petition  the  Department  for  change in such
 6    taxpayer's reporting status. On and after  October  1,  2000,
 7    once  applicable,  the  requirement  of the making of quarter
 8    monthly payments to the Department shall continue until  such
 9    taxpayer's average monthly liability to the Department during
10    the  preceding  4  complete  calendar quarters (excluding the
11    month of highest liability and the month of lowest liability)
12    is less than $19,000 or until such taxpayer's average monthly
13    liability to the Department as  computed  for  each  calendar
14    quarter  of  the 4 preceding complete calendar quarter period
15    is less than $20,000.  However, if a taxpayer  can  show  the
16    Department  that  a  substantial  change  in  the  taxpayer's
17    business has occurred which causes the taxpayer to anticipate
18    that  his  average  monthly  tax liability for the reasonably
19    foreseeable future will  fall  below  the  $20,000  threshold
20    stated  above, then such taxpayer may petition the Department
21    for a change  in  such  taxpayer's  reporting  status.    The
22    Department  shall  change  such  taxpayer's  reporting status
23    unless it finds that such change is seasonal  in  nature  and
24    not  likely  to  be  long  term.  If any such quarter monthly
25    payment is not paid at the time or in the amount required  by
26    this Section, then the taxpayer shall be liable for penalties
27    and interest on the difference between the minimum amount due
28    and  the  amount of such quarter monthly payment actually and
29    timely paid, except insofar as the  taxpayer  has  previously
30    made  payments  for that month to the Department in excess of
31    the minimum payments  previously  due  as  provided  in  this
32    Section.    The  Department  shall  make reasonable rules and
33    regulations to govern the quarter monthly payment amount  and
34    quarter monthly payment dates for taxpayers who file on other
 
SB1591 Engrossed            -252-              LRB9111045EGfg
 1    than a calendar monthly basis.
 2        If  any such payment provided for in this Section exceeds
 3    the taxpayer's liabilities under  this  Act,  the  Retailers'
 4    Occupation  Tax  Act,  the Service Occupation Tax Act and the
 5    Service Use Tax Act, as shown by an original monthly  return,
 6    the   Department   shall  issue  to  the  taxpayer  a  credit
 7    memorandum no later than 30 days after the date  of  payment,
 8    which  memorandum  may  be  submitted  by the taxpayer to the
 9    Department in payment of tax  liability  subsequently  to  be
10    remitted  by the taxpayer to the Department or be assigned by
11    the taxpayer to  a  similar  taxpayer  under  this  Act,  the
12    Retailers' Occupation Tax Act, the Service Occupation Tax Act
13    or  the  Service  Use  Tax Act, in accordance with reasonable
14    rules and regulations to be  prescribed  by  the  Department,
15    except  that  if  such excess payment is shown on an original
16    monthly return and is made after December 31, 1986, no credit
17    memorandum shall be issued, unless requested by the taxpayer.
18    If no such request is made,  the  taxpayer  may  credit  such
19    excess  payment  against  tax  liability  subsequently  to be
20    remitted by the taxpayer to the Department  under  this  Act,
21    the Retailers' Occupation Tax Act, the Service Occupation Tax
22    Act or the Service Use Tax Act, in accordance with reasonable
23    rules  and  regulations prescribed by the Department.  If the
24    Department subsequently determines that all or  any  part  of
25    the  credit  taken  was not actually due to the taxpayer, the
26    taxpayer's 2.1% or 1.75% vendor's discount shall  be  reduced
27    by  2.1%  or 1.75% of the difference between the credit taken
28    and that actually due, and the taxpayer shall be  liable  for
29    penalties and interest on such difference.
30        If  the  retailer is otherwise required to file a monthly
31    return and if the retailer's average monthly tax liability to
32    the Department does  not  exceed  $200,  the  Department  may
33    authorize  his returns to be filed on a quarter annual basis,
34    with the return for January, February, and March of  a  given
 
SB1591 Engrossed            -253-              LRB9111045EGfg
 1    year  being due by April 20 of such year; with the return for
 2    April, May and June of a given year being due by July  20  of
 3    such  year; with the return for July, August and September of
 4    a given year being due by October 20 of such year,  and  with
 5    the return for October, November and December of a given year
 6    being due by January 20 of the following year.
 7        If  the  retailer is otherwise required to file a monthly
 8    or quarterly return and if the retailer's average monthly tax
 9    liability  to  the  Department  does  not  exceed  $50,   the
10    Department may authorize his returns to be filed on an annual
11    basis,  with the return for a given year being due by January
12    20 of the following year.
13        Such quarter annual and annual returns, as  to  form  and
14    substance,  shall  be  subject  to  the  same requirements as
15    monthly returns.
16        Notwithstanding  any  other   provision   in   this   Act
17    concerning  the  time  within  which  a retailer may file his
18    return, in the case of any retailer who ceases to engage in a
19    kind of business  which  makes  him  responsible  for  filing
20    returns  under  this  Act,  such  retailer shall file a final
21    return under this Act with the Department not more  than  one
22    month after discontinuing such business.
23        In  addition, with respect to motor vehicles, watercraft,
24    aircraft, and trailers that are  required  to  be  registered
25    with  an  agency  of  this State, every retailer selling this
26    kind of tangible  personal  property  shall  file,  with  the
27    Department,  upon a form to be prescribed and supplied by the
28    Department, a separate return for each such item of  tangible
29    personal  property  which  the  retailer  sells,  except that
30    where, in the  same  transaction,  a  retailer  of  aircraft,
31    watercraft,  motor  vehicles  or trailers transfers more than
32    one aircraft, watercraft, motor vehicle or trailer to another
33    aircraft, watercraft, motor vehicle or trailer  retailer  for
34    the  purpose of resale, that seller for resale may report the
 
SB1591 Engrossed            -254-              LRB9111045EGfg
 1    transfer of all the aircraft, watercraft, motor  vehicles  or
 2    trailers  involved  in  that transaction to the Department on
 3    the same uniform invoice-transaction reporting  return  form.
 4    For  purposes  of this Section, "watercraft" means a Class 2,
 5    Class 3, or Class 4 watercraft as defined in Section  3-2  of
 6    the  Boat Registration and Safety Act, a personal watercraft,
 7    or any boat equipped with an inboard motor.
 8        The transaction reporting return in  the  case  of  motor
 9    vehicles  or trailers that are required to be registered with
10    an agency of this State, shall be the same  document  as  the
11    Uniform  Invoice referred to in Section 5-402 of the Illinois
12    Vehicle Code and must  show  the  name  and  address  of  the
13    seller;  the name and address of the purchaser; the amount of
14    the  selling  price  including  the  amount  allowed  by  the
15    retailer for traded-in property, if any; the  amount  allowed
16    by the retailer for the traded-in tangible personal property,
17    if  any,  to the extent to which Section 2 of this Act allows
18    an exemption for the value of traded-in property; the balance
19    payable after deducting  such  trade-in  allowance  from  the
20    total  selling price; the amount of tax due from the retailer
21    with respect to such transaction; the amount of tax collected
22    from the purchaser by the retailer on  such  transaction  (or
23    satisfactory  evidence  that  such  tax  is  not  due in that
24    particular instance, if that is claimed to be the fact);  the
25    place  and  date  of the sale; a sufficient identification of
26    the property sold; such other information as is  required  in
27    Section  5-402  of  the Illinois Vehicle Code, and such other
28    information as the Department may reasonably require.
29        The  transaction  reporting  return  in   the   case   of
30    watercraft and aircraft must show the name and address of the
31    seller;  the name and address of the purchaser; the amount of
32    the  selling  price  including  the  amount  allowed  by  the
33    retailer for traded-in property, if any; the  amount  allowed
34    by the retailer for the traded-in tangible personal property,
 
SB1591 Engrossed            -255-              LRB9111045EGfg
 1    if  any,  to the extent to which Section 2 of this Act allows
 2    an exemption for the value of traded-in property; the balance
 3    payable after deducting  such  trade-in  allowance  from  the
 4    total  selling price; the amount of tax due from the retailer
 5    with respect to such transaction; the amount of tax collected
 6    from the purchaser by the retailer on  such  transaction  (or
 7    satisfactory  evidence  that  such  tax  is  not  due in that
 8    particular instance, if that is claimed to be the fact);  the
 9    place  and  date  of the sale, a sufficient identification of
10    the  property  sold,  and  such  other  information  as   the
11    Department may reasonably require.
12        Such  transaction  reporting  return  shall  be filed not
13    later than 20 days after the date of  delivery  of  the  item
14    that  is  being sold, but may be filed by the retailer at any
15    time  sooner  than  that  if  he  chooses  to  do  so.    The
16    transaction  reporting  return and tax remittance or proof of
17    exemption from the tax that is imposed by  this  Act  may  be
18    transmitted to the Department by way of the State agency with
19    which,  or  State  officer  with  whom, the tangible personal
20    property  must  be  titled  or  registered  (if  titling   or
21    registration  is  required) if the Department and such agency
22    or State officer determine that this procedure will  expedite
23    the processing of applications for title or registration.
24        With each such transaction reporting return, the retailer
25    shall  remit  the  proper  amount of tax due (or shall submit
26    satisfactory evidence that the sale is not taxable if that is
27    the case), to the Department or  its  agents,  whereupon  the
28    Department  shall  issue,  in  the  purchaser's  name,  a tax
29    receipt (or a certificate of exemption if the  Department  is
30    satisfied  that the particular sale is tax exempt) which such
31    purchaser may submit to  the  agency  with  which,  or  State
32    officer  with  whom,  he  must title or register the tangible
33    personal  property  that   is   involved   (if   titling   or
34    registration  is  required)  in  support  of such purchaser's
 
SB1591 Engrossed            -256-              LRB9111045EGfg
 1    application for an Illinois certificate or other evidence  of
 2    title or registration to such tangible personal property.
 3        No  retailer's failure or refusal to remit tax under this
 4    Act precludes a user, who has paid  the  proper  tax  to  the
 5    retailer,  from  obtaining  his certificate of title or other
 6    evidence of title or registration (if titling or registration
 7    is required) upon satisfying the Department  that  such  user
 8    has paid the proper tax (if tax is due) to the retailer.  The
 9    Department  shall  adopt  appropriate  rules to carry out the
10    mandate of this paragraph.
11        If the user who would otherwise pay tax to  the  retailer
12    wants  the transaction reporting return filed and the payment
13    of tax or proof of exemption made to  the  Department  before
14    the  retailer  is willing to take these actions and such user
15    has not paid the tax to the retailer, such user  may  certify
16    to  the fact of such delay by the retailer, and may (upon the
17    Department   being   satisfied   of   the   truth   of   such
18    certification)  transmit  the  information  required  by  the
19    transaction reporting return and the remittance  for  tax  or
20    proof  of exemption directly to the Department and obtain his
21    tax receipt or exemption determination, in  which  event  the
22    transaction  reporting  return  and  tax remittance (if a tax
23    payment was required) shall be credited by the Department  to
24    the  proper  retailer's  account  with  the  Department,  but
25    without  the  2.1%  or  1.75%  discount  provided for in this
26    Section being allowed.  When the user pays the  tax  directly
27    to  the  Department,  he shall pay the tax in the same amount
28    and in the same form in which it would be remitted if the tax
29    had been remitted to the Department by the retailer.
30        Where a retailer collects the tax  with  respect  to  the
31    selling  price  of  tangible personal property which he sells
32    and the purchaser thereafter returns such  tangible  personal
33    property  and  the retailer refunds the selling price thereof
34    to the purchaser, such retailer shall  also  refund,  to  the
 
SB1591 Engrossed            -257-              LRB9111045EGfg
 1    purchaser,  the  tax  so  collected  from the purchaser. When
 2    filing his return for the period in which he refunds such tax
 3    to the purchaser, the retailer may deduct the amount  of  the
 4    tax  so  refunded  by him to the purchaser from any other use
 5    tax which such retailer may be required to pay  or  remit  to
 6    the Department, as shown by such return, if the amount of the
 7    tax  to be deducted was previously remitted to the Department
 8    by  such  retailer.   If  the  retailer  has  not  previously
 9    remitted the amount of such tax  to  the  Department,  he  is
10    entitled  to  no deduction under this Act upon refunding such
11    tax to the purchaser.
12        Any retailer filing a return  under  this  Section  shall
13    also  include  (for  the  purpose  of paying tax thereon) the
14    total tax covered by such return upon the  selling  price  of
15    tangible  personal property purchased by him at retail from a
16    retailer, but as to which the tax imposed by this Act was not
17    collected from the retailer  filing  such  return,  and  such
18    retailer shall remit the amount of such tax to the Department
19    when filing such return.
20        If  experience  indicates  such action to be practicable,
21    the Department may prescribe and  furnish  a  combination  or
22    joint return which will enable retailers, who are required to
23    file   returns   hereunder  and  also  under  the  Retailers'
24    Occupation Tax Act, to furnish  all  the  return  information
25    required by both Acts on the one form.
26        Where  the retailer has more than one business registered
27    with the Department under separate  registration  under  this
28    Act,  such retailer may not file each return that is due as a
29    single return covering all such  registered  businesses,  but
30    shall   file   separate  returns  for  each  such  registered
31    business.
32        Beginning January 1,  1990,  each  month  the  Department
33    shall  pay  into the State and Local Sales Tax Reform Fund, a
34    special fund in the State Treasury which is  hereby  created,
 
SB1591 Engrossed            -258-              LRB9111045EGfg
 1    the  net revenue realized for the preceding month from the 1%
 2    tax on sales of food for human consumption  which  is  to  be
 3    consumed  off  the  premises  where  it  is  sold (other than
 4    alcoholic beverages, soft drinks  and  food  which  has  been
 5    prepared  for  immediate  consumption)  and  prescription and
 6    nonprescription  medicines,  drugs,  medical  appliances  and
 7    insulin, urine testing materials, syringes and  needles  used
 8    by diabetics.
 9        Beginning  January  1,  1990,  each  month the Department
10    shall pay into the County and Mass Transit District  Fund  4%
11    of  the net revenue realized for the preceding month from the
12    6.25% general rate on the selling price of tangible  personal
13    property which is purchased outside Illinois at retail from a
14    retailer  and  which  is titled or registered by an agency of
15    this State's government.
16        Beginning January 1,  1990,  each  month  the  Department
17    shall  pay  into the State and Local Sales Tax Reform Fund, a
18    special fund in the State Treasury, 20% of  the  net  revenue
19    realized  for the preceding month from the 6.25% general rate
20    on the selling price of  tangible  personal  property,  other
21    than  tangible  personal  property which is purchased outside
22    Illinois at retail from a retailer and  which  is  titled  or
23    registered by an agency of this State's government.
24        Beginning  January  1,  1990,  each  month the Department
25    shall pay into the Local Government Tax Fund 16% of  the  net
26    revenue  realized  for  the  preceding  month  from the 6.25%
27    general rate  on  the  selling  price  of  tangible  personal
28    property which is purchased outside Illinois at retail from a
29    retailer  and  which  is titled or registered by an agency of
30    this State's government.
31        Of the remainder of the moneys received by the Department
32    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
33    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
34    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
 
SB1591 Engrossed            -259-              LRB9111045EGfg
 1    into  the  Build Illinois Fund; provided, however, that if in
 2    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 3    as the case may be, of the moneys received by the  Department
 4    and required to be paid into the Build Illinois Fund pursuant
 5    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
 6    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 7    Section 9 of the Service Occupation Tax Act, such Acts  being
 8    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
 9    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
10    called  the  "Tax Act Amount", and (2) the amount transferred
11    to the Build Illinois Fund from the State and Local Sales Tax
12    Reform Fund shall be less than the  Annual  Specified  Amount
13    (as  defined  in  Section  3 of the Retailers' Occupation Tax
14    Act), an amount equal to the difference shall be  immediately
15    paid  into the Build Illinois Fund from other moneys received
16    by the Department pursuant  to  the  Tax  Acts;  and  further
17    provided,  that  if on the last business day of any month the
18    sum of (1) the Tax Act Amount required to be  deposited  into
19    the  Build  Illinois  Bond Account in the Build Illinois Fund
20    during such month and (2) the amount transferred during  such
21    month  to  the  Build  Illinois Fund from the State and Local
22    Sales Tax Reform Fund shall have been less than 1/12  of  the
23    Annual  Specified  Amount,  an amount equal to the difference
24    shall be immediately paid into the Build Illinois  Fund  from
25    other  moneys  received by the Department pursuant to the Tax
26    Acts; and, further provided,  that  in  no  event  shall  the
27    payments  required  under  the  preceding  proviso  result in
28    aggregate payments into the Build Illinois Fund  pursuant  to
29    this  clause (b) for any fiscal year in excess of the greater
30    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
31    for such fiscal year; and, further provided, that the amounts
32    payable into the Build Illinois Fund under  this  clause  (b)
33    shall be payable only until such time as the aggregate amount
34    on  deposit  under each trust indenture securing Bonds issued
 
SB1591 Engrossed            -260-              LRB9111045EGfg
 1    and outstanding pursuant to the Build Illinois  Bond  Act  is
 2    sufficient, taking into account any future investment income,
 3    to  fully provide, in accordance with such indenture, for the
 4    defeasance of or the payment of the principal of, premium, if
 5    any, and interest on the Bonds secured by such indenture  and
 6    on  any  Bonds  expected to be issued thereafter and all fees
 7    and costs payable with respect thereto, all as  certified  by
 8    the  Director  of  the  Bureau of the Budget.  If on the last
 9    business day of any month  in  which  Bonds  are  outstanding
10    pursuant to the Build Illinois Bond Act, the aggregate of the
11    moneys  deposited  in  the Build Illinois Bond Account in the
12    Build Illinois Fund in such month  shall  be  less  than  the
13    amount  required  to  be  transferred  in such month from the
14    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
15    Retirement  and  Interest  Fund pursuant to Section 13 of the
16    Build Illinois Bond Act, an amount equal to  such  deficiency
17    shall  be  immediately paid from other moneys received by the
18    Department pursuant to the Tax Acts  to  the  Build  Illinois
19    Fund;  provided,  however, that any amounts paid to the Build
20    Illinois Fund in any fiscal year pursuant  to  this  sentence
21    shall be deemed to constitute payments pursuant to clause (b)
22    of  the  preceding  sentence  and  shall  reduce  the  amount
23    otherwise payable for such fiscal year pursuant to clause (b)
24    of  the  preceding  sentence.   The  moneys  received  by the
25    Department pursuant to this Act and required to be  deposited
26    into the Build Illinois Fund are subject to the pledge, claim
27    and charge set forth in Section 12 of the Build Illinois Bond
28    Act.
29        Subject  to  payment  of  amounts into the Build Illinois
30    Fund as  provided  in  the  preceding  paragraph  or  in  any
31    amendment  thereto hereafter enacted, the following specified
32    monthly  installment  of  the   amount   requested   in   the
33    certificate  of  the  Chairman  of  the Metropolitan Pier and
34    Exposition Authority provided  under  Section  8.25f  of  the
 
SB1591 Engrossed            -261-              LRB9111045EGfg
 1    State  Finance  Act, but not in excess of the sums designated
 2    as "Total Deposit", shall be deposited in the aggregate  from
 3    collections  under Section 9 of the Use Tax Act, Section 9 of
 4    the Service Use Tax Act, Section 9 of the Service  Occupation
 5    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
 6    into the  McCormick  Place  Expansion  Project  Fund  in  the
 7    specified fiscal years.
 8             Fiscal Year                   Total Deposit
 9                 1993                            $0
10                 1994                        53,000,000
11                 1995                        58,000,000
12                 1996                        61,000,000
13                 1997                        64,000,000
14                 1998                        68,000,000
15                 1999                        71,000,000
16                 2000                        75,000,000
17                 2001                        80,000,000
18                 2002                        84,000,000
19                 2003                        89,000,000
20                 2004                        93,000,000
21                 2005                        97,000,000
22                 2006                       102,000,000
23                 2007                       108,000,000
24                 2008                       115,000,000
25                 2009                       120,000,000
26                 2010                       126,000,000
27                 2011                       132,000,000
28                 2012                       138,000,000
29                 2013 and                   145,000,000
30        each fiscal year
31        thereafter that bonds
32        are outstanding under
33        Section 13.2 of the
34        Metropolitan Pier and
 
SB1591 Engrossed            -262-              LRB9111045EGfg
 1        Exposition Authority
 2        Act, but not after fiscal year 2029.
 3        Beginning  July 20, 1993 and in each month of each fiscal
 4    year thereafter, one-eighth of the amount  requested  in  the
 5    certificate  of  the  Chairman  of  the Metropolitan Pier and
 6    Exposition Authority for that fiscal year,  less  the  amount
 7    deposited  into the McCormick Place Expansion Project Fund by
 8    the State Treasurer in the respective month under  subsection
 9    (g)  of  Section  13  of the Metropolitan Pier and Exposition
10    Authority Act, plus cumulative deficiencies in  the  deposits
11    required  under  this  Section for previous months and years,
12    shall be deposited into the McCormick Place Expansion Project
13    Fund, until the full amount requested for  the  fiscal  year,
14    but  not  in  excess  of the amount specified above as "Total
15    Deposit", has been deposited.
16        Subject to payment of amounts  into  the  Build  Illinois
17    Fund  and the McCormick Place Expansion Project Fund pursuant
18    to the preceding  paragraphs  or  in  any  amendment  thereto
19    hereafter  enacted,  each month the Department shall pay into
20    the Local Government Distributive Fund .4% of the net revenue
21    realized for the preceding month from the 5% general rate, or
22    .4% of 80% of the net  revenue  realized  for  the  preceding
23    month from the 6.25% general rate, as the case may be, on the
24    selling  price  of  tangible  personal  property which amount
25    shall, subject to appropriation, be distributed  as  provided
26    in Section 2 of the State Revenue Sharing Act. No payments or
27    distributions pursuant to this paragraph shall be made if the
28    tax  imposed  by  this  Act  on  photoprocessing  products is
29    declared unconstitutional, or if the proceeds from  such  tax
30    are unavailable for distribution because of litigation.
31        Subject  to  payment  of  amounts into the Build Illinois
32    Fund, the McCormick Place Expansion  Project  Fund,  and  the
33    Local  Government Distributive Fund pursuant to the preceding
34    paragraphs or in any amendments  thereto  hereafter  enacted,
 
SB1591 Engrossed            -263-              LRB9111045EGfg
 1    beginning  July  1, 1993, the Department shall each month pay
 2    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
 3    revenue  realized  for  the  preceding  month  from the 6.25%
 4    general rate  on  the  selling  price  of  tangible  personal
 5    property.
 6        Of the remainder of the moneys received by the Department
 7    pursuant  to  this  Act,  75%  thereof shall be paid into the
 8    State Treasury and 25% shall be reserved in a special account
 9    and used only for the transfer to the Common School  Fund  as
10    part of the monthly transfer from the General Revenue Fund in
11    accordance with Section 8a of the State Finance Act.
12        As  soon  as  possible after the first day of each month,
13    upon  certification  of  the  Department  of   Revenue,   the
14    Comptroller  shall  order transferred and the Treasurer shall
15    transfer from the General Revenue Fund to the Motor Fuel  Tax
16    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
17    realized under this  Act  for  the  second  preceding  month.
18    Beginning  April 1, 2000, this transfer is no longer required
19    and shall not be made.
20        Net revenue realized for a month  shall  be  the  revenue
21    collected  by the State pursuant to this Act, less the amount
22    paid out during  that  month  as  refunds  to  taxpayers  for
23    overpayment of liability.
24        For  greater simplicity of administration, manufacturers,
25    importers and wholesalers whose products are sold  at  retail
26    in Illinois by numerous retailers, and who wish to do so, may
27    assume  the  responsibility  for accounting and paying to the
28    Department all tax accruing under this Act  with  respect  to
29    such  sales,  if  the  retailers who are affected do not make
30    written objection to the Department to this arrangement.
31    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
32    91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,   eff.
33    7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)
 
SB1591 Engrossed            -264-              LRB9111045EGfg
 1        Section  34.   The  Service  Use  Tax  Act  is amended by
 2    changing Sections 3-5, 3-45, and 9 as follows:

 3        (35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
 4        Sec. 3-5.  Exemptions.  Use  of  the  following  tangible
 5    personal property is exempt from the tax imposed by this Act:
 6        (1)  Personal  property  purchased  from  a  corporation,
 7    society,    association,    foundation,    institution,    or
 8    organization, other than a limited liability company, that is
 9    organized and operated as a not-for-profit service enterprise
10    for  the  benefit  of persons 65 years of age or older if the
11    personal property was not purchased by the enterprise for the
12    purpose of resale by the enterprise.
13        (2)  Personal property purchased by a non-profit Illinois
14    county fair association for use in conducting, operating,  or
15    promoting the county fair.
16        (3)  Personal property purchased by a not-for-profit arts
17    or  cultural organization that establishes, by proof required
18    by the Department by rule, that it has received an  exemption
19    under Section 501(c)(3) of the Internal Revenue Code and that
20    is  organized and operated for the presentation or support of
21    arts or cultural programming, activities, or services.  These
22    organizations include, but are  not  limited  to,  music  and
23    dramatic  arts  organizations such as symphony orchestras and
24    theatrical groups, arts and cultural  service  organizations,
25    local  arts  councils,  visual  arts organizations, and media
26    arts organizations.
27        (4)  Legal  tender,  currency,  medallions,  or  gold  or
28    silver  coinage  issued  by  the  State  of   Illinois,   the
29    government of the United States of America, or the government
30    of any foreign country, and bullion.
31        (5)  Graphic  arts  machinery  and  equipment,  including
32    repair   and  replacement  parts,  both  new  and  used,  and
33    including that manufactured on special order or purchased for
 
SB1591 Engrossed            -265-              LRB9111045EGfg
 1    lease, certified by the purchaser to be  used  primarily  for
 2    graphic arts production.
 3        (6)  Personal property purchased from a teacher-sponsored
 4    student   organization   affiliated  with  an  elementary  or
 5    secondary school located in Illinois.
 6        (7)  Farm machinery and equipment,  both  new  and  used,
 7    including  that  manufactured  on special order, certified by
 8    the purchaser to be used primarily for production agriculture
 9    or  State  or  federal   agricultural   programs,   including
10    individual replacement parts for the machinery and equipment,
11    including  machinery  and  equipment purchased for lease, and
12    including implements of husbandry defined in Section 1-130 of
13    the Illinois Vehicle Code, farm  machinery  and  agricultural
14    chemical  and fertilizer spreaders, and nurse wagons required
15    to be registered under Section 3-809 of the Illinois  Vehicle
16    Code,  but  excluding  other  motor  vehicles  required to be
17    registered under the  Illinois  Vehicle  Code.  Horticultural
18    polyhouses  or  hoop houses used for propagating, growing, or
19    overwintering plants shall be considered farm  machinery  and
20    equipment  under  this item (7). Agricultural chemical tender
21    tanks and dry boxes shall include units sold separately  from
22    a  motor  vehicle  required  to  be  licensed  and units sold
23    mounted on a motor vehicle required to  be  licensed  if  the
24    selling price of the tender is separately stated.
25        Farm  machinery  and  equipment  shall  include precision
26    farming equipment  that  is  installed  or  purchased  to  be
27    installed  on farm machinery and equipment including, but not
28    limited  to,  tractors,   harvesters,   sprayers,   planters,
29    seeders,  or spreaders. Precision farming equipment includes,
30    but is not  limited  to,  soil  testing  sensors,  computers,
31    monitors,  software,  global positioning and mapping systems,
32    and other such equipment.
33        Farm machinery and  equipment  also  includes  computers,
34    sensors,  software,  and  related equipment used primarily in
 
SB1591 Engrossed            -266-              LRB9111045EGfg
 1    the computer-assisted  operation  of  production  agriculture
 2    facilities,  equipment,  and  activities  such  as,  but  not
 3    limited  to,  the  collection, monitoring, and correlation of
 4    animal and crop data for the purpose  of  formulating  animal
 5    diets  and  agricultural  chemicals.  This item (7) is exempt
 6    from the provisions of Section 3-75.
 7        (8)  Fuel and petroleum products sold to or  used  by  an
 8    air  common  carrier, certified by the carrier to be used for
 9    consumption, shipment, or  storage  in  the  conduct  of  its
10    business  as an air common carrier, for a flight destined for
11    or returning from a location or locations outside the  United
12    States  without  regard  to  previous  or subsequent domestic
13    stopovers.
14        (9)  Proceeds of  mandatory  service  charges  separately
15    stated  on  customers' bills for the purchase and consumption
16    of food and beverages acquired as an incident to the purchase
17    of a service from  a  serviceman,  to  the  extent  that  the
18    proceeds  of  the  service  charge are in fact turned over as
19    tips or as  a  substitute  for  tips  to  the  employees  who
20    participate   directly  in  preparing,  serving,  hosting  or
21    cleaning up the food or beverage  function  with  respect  to
22    which the service charge is imposed.
23        (10)  Oil  field  exploration,  drilling,  and production
24    equipment, including (i) rigs and parts of rigs, rotary rigs,
25    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
26    goods,  including  casing  and drill strings, (iii) pumps and
27    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
28    individual   replacement  part  for  oil  field  exploration,
29    drilling, and production equipment, and  (vi)  machinery  and
30    equipment  purchased  for lease; but excluding motor vehicles
31    required to be registered under the Illinois Vehicle Code.
32        (11)  Proceeds from the sale of photoprocessing machinery
33    and equipment, including repair and replacement  parts,  both
34    new  and  used, including that manufactured on special order,
 
SB1591 Engrossed            -267-              LRB9111045EGfg
 1    certified  by  the  purchaser  to  be  used   primarily   for
 2    photoprocessing,  and including photoprocessing machinery and
 3    equipment purchased for lease.
 4        (12)  Coal  exploration,  mining,   offhighway   hauling,
 5    processing, maintenance, and reclamation equipment, including
 6    replacement  parts  and  equipment,  and  including equipment
 7    purchased for lease, but excluding motor vehicles required to
 8    be registered under the Illinois Vehicle Code.
 9        (13)  Semen used for artificial insemination of livestock
10    for direct agricultural production.
11        (14)  Horses, or interests in horses, registered with and
12    meeting the requirements of any of  the  Arabian  Horse  Club
13    Registry  of  America, Appaloosa Horse Club, American Quarter
14    Horse Association, United  States  Trotting  Association,  or
15    Jockey Club, as appropriate, used for purposes of breeding or
16    racing for prizes.
17        (15)  Computers and communications equipment utilized for
18    any  hospital  purpose  and  equipment used in the diagnosis,
19    analysis, or treatment of hospital patients  purchased  by  a
20    lessor who leases the equipment, under a lease of one year or
21    longer  executed  or  in  effect at the time the lessor would
22    otherwise be subject to the tax imposed by  this  Act,  to  a
23    hospital  that  has  been  issued  an  active  tax  exemption
24    identification  number  by the Department under Section 1g of
25    the Retailers' Occupation Tax Act. If the equipment is leased
26    in a manner that does not qualify for this  exemption  or  is
27    used  in  any  other  non-exempt  manner, the lessor shall be
28    liable for the tax imposed under this Act or the Use Tax Act,
29    as the case may be, based on the fair  market  value  of  the
30    property  at  the  time  the  non-qualifying  use occurs.  No
31    lessor shall collect or attempt to collect an amount (however
32    designated) that purports to reimburse that  lessor  for  the
33    tax  imposed  by this Act or the Use Tax Act, as the case may
34    be, if the tax has not been paid by the lessor.  If a  lessor
 
SB1591 Engrossed            -268-              LRB9111045EGfg
 1    improperly  collects  any  such  amount  from the lessee, the
 2    lessee shall have a legal right to claim  a  refund  of  that
 3    amount  from  the  lessor.   If,  however, that amount is not
 4    refunded to the lessee for any reason, the lessor  is  liable
 5    to pay that amount to the Department.
 6        (16)  Personal  property purchased by a lessor who leases
 7    the property, under a lease of one year or longer executed or
 8    in effect at the time the lessor would otherwise  be  subject
 9    to  the  tax imposed by this Act, to a governmental body that
10    has been issued an active tax exemption identification number
11    by  the  Department  under  Section  1g  of  the   Retailers'
12    Occupation  Tax  Act.   If the property is leased in a manner
13    that does not qualify for this exemption or is  used  in  any
14    other  non-exempt  manner, the lessor shall be liable for the
15    tax imposed under this Act or the Use Tax Act,  as  the  case
16    may be, based on the fair market value of the property at the
17    time  the non-qualifying use occurs.  No lessor shall collect
18    or attempt to collect an  amount  (however  designated)  that
19    purports to reimburse that lessor for the tax imposed by this
20    Act  or  the  Use Tax Act, as the case may be, if the tax has
21    not been paid by the lessor.  If a lessor improperly collects
22    any such amount from the lessee,  the  lessee  shall  have  a
23    legal right to claim a refund of that amount from the lessor.
24    If,  however,  that  amount is not refunded to the lessee for
25    any reason, the lessor is liable to pay that  amount  to  the
26    Department.
27        (17)  Beginning  with  taxable  years  ending on or after
28    December 31, 1995 and ending with taxable years ending on  or
29    before  December  31, 2004, personal property that is donated
30    for disaster relief to  be  used  in  a  State  or  federally
31    declared disaster area in Illinois or bordering Illinois by a
32    manufacturer  or retailer that is registered in this State to
33    a   corporation,   society,   association,   foundation,   or
34    institution that  has  been  issued  a  sales  tax  exemption
 
SB1591 Engrossed            -269-              LRB9111045EGfg
 1    identification  number by the Department that assists victims
 2    of the disaster who reside within the declared disaster area.
 3        (18)  Beginning with taxable years  ending  on  or  after
 4    December  31, 1995 and ending with taxable years ending on or
 5    before December 31, 2004, personal property that is  used  in
 6    the  performance  of  infrastructure  repairs  in this State,
 7    including but not limited to  municipal  roads  and  streets,
 8    access  roads,  bridges,  sidewalks,  waste disposal systems,
 9    water and  sewer  line  extensions,  water  distribution  and
10    purification  facilities,  storm water drainage and retention
11    facilities, and sewage treatment facilities, resulting from a
12    State or federally declared disaster in Illinois or bordering
13    Illinois  when  such  repairs  are  initiated  on  facilities
14    located in the declared disaster area within 6  months  after
15    the disaster.
16        (19)  Beginning   July   1,  1999,  game  or  game  birds
17    purchased at a "game breeding and hunting preserve  area"  or
18    an  "exotic game hunting area" as those terms are used in the
19    Wildlife Code or at  a  hunting  enclosure  approved  through
20    rules  adopted  by the Department of Natural Resources.  This
21    paragraph is exempt from the provisions of Section 3-75.
22        (20) (19)  A motor vehicle, as that term  is  defined  in
23    Section  1-146  of the Illinois Vehicle Code, that is donated
24    to  a  corporation,  limited  liability   company,   society,
25    association, foundation, or institution that is determined by
26    the  Department  to be organized and operated exclusively for
27    educational purposes.  For purposes  of  this  exemption,  "a
28    corporation, limited liability company, society, association,
29    foundation, or institution organized and operated exclusively
30    for  educational  purposes"  means  all  tax-supported public
31    schools, private schools that offer systematic instruction in
32    useful branches of  learning  by  methods  common  to  public
33    schools  and  that  compare  favorably  in  their  scope  and
34    intensity with the course of study presented in tax-supported
 
SB1591 Engrossed            -270-              LRB9111045EGfg
 1    schools,  and  vocational  or technical schools or institutes
 2    organized and operated exclusively to  provide  a  course  of
 3    study  of  not  less  than  6  weeks duration and designed to
 4    prepare individuals to follow a trade or to pursue a  manual,
 5    technical,  mechanical,  industrial,  business, or commercial
 6    occupation.
 7        (21) (20)  Beginning January 1, 2000,  personal property,
 8    including food, purchased through fundraising events for  the
 9    benefit  of  a  public  or  private  elementary  or secondary
10    school, a group of those  schools,  or  one  or  more  school
11    districts if the events are sponsored by an entity recognized
12    by  the school district that consists primarily of volunteers
13    and includes parents and teachers  of  the  school  children.
14    This  paragraph  does not apply to fundraising events (i) for
15    the benefit of private home instruction or (ii) for which the
16    fundraising entity purchases the personal  property  sold  at
17    the  events  from  another individual or entity that sold the
18    property for the purpose of resale by the fundraising  entity
19    and  that  profits  from  the sale to the fundraising entity.
20    This paragraph is exempt from the provisions of Section 3-75.
21        (22)  (19)  Beginning  January  1,  2000,  new  or   used
22    automatic  vending  machines  that prepare and serve hot food
23    and beverages, including coffee, soup, and other  items,  and
24    replacement  parts  for  these  machines.   This paragraph is
25    exempt from the provisions of Section 3-75.
26    (Source: P.A. 90-14,  eff.  7-1-97;  90-552,  eff.  12-12-97;
27    90-605,  eff.  6-30-98;  91-51,  eff.  6-30-99;  91-200, eff.
28    7-20-99; 91-439, eff. 8-6-99; 91-637, eff.  8-20-99;  91-644,
29    eff. 8-20-99; revised 9-29-99.)

30        (35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
31        Sec.  3-45.   Multistate  exemption.   The tax imposed by
32    this Act does not apply  to  the  use  of  tangible  personal
33    property in this State under the following circumstances:
 
SB1591 Engrossed            -271-              LRB9111045EGfg
 1        (a)  The use, in this State, of property acquired outside
 2    this  State by a nonresident individual and brought into this
 3    State by  the  individual  for  his  or  her  own  use  while
 4    temporarily  within  this State or while passing through this
 5    State.
 6        (b)  The use, in this State, of property that is acquired
 7    outside this State and that is moved into this State for  use
 8    as rolling stock moving in interstate commerce.
 9        (c)  The use, in this State, of property that is acquired
10    outside  this  State and caused to be brought into this State
11    by a person who has already paid a tax in  another  state  in
12    respect  to  the  sale, purchase, or use of that property, to
13    the extent of the amount of the tax properly due and paid  in
14    the other state.
15        (d)  The  temporary  storage,  in this State, of property
16    that is acquired outside this  State  and  that  after  being
17    brought  into this State and stored here temporarily, is used
18    solely outside this State or is  physically  attached  to  or
19    incorporated  into other property that is used solely outside
20    this  State,  or  is  altered  by  converting,   fabricating,
21    manufacturing,  printing,  processing,  or  shaping,  and, as
22    altered, is used solely outside this State.
23        (e)  Beginning July 1, 1999, the use, in this  State,  of
24    fuel  acquired outside this State and brought into this State
25    in the fuel supply tanks of locomotives  engaged  in  freight
26    hauling  and  passenger service for interstate commerce. This
27    subsection is exempt from the provisions of Section 3-75.
28    (Source: P.A. 91-51,  eff.  6-30-99;  91-313,  eff.  7-29-99;
29    91-587, eff. 8-14-99; revised 9-29-99.)

30        (35 ILCS 110/9) (from Ch. 120, par. 439.39)
31        Sec.   9.  Each  serviceman  required  or  authorized  to
32    collect the tax herein imposed shall pay  to  the  Department
33    the  amount of such tax (except as otherwise provided) at the
 
SB1591 Engrossed            -272-              LRB9111045EGfg
 1    time when he is required to file his return  for  the  period
 2    during  which such tax was collected, less a discount of 2.1%
 3    prior to January 1, 1990 and 1.75% on and  after  January  1,
 4    1990, or $5 per calendar year, whichever is greater, which is
 5    allowed  to reimburse the serviceman for expenses incurred in
 6    collecting the tax, keeping  records,  preparing  and  filing
 7    returns,   remitting  the  tax  and  supplying  data  to  the
 8    Department on request. A serviceman need not remit that  part
 9    of any tax collected by him to the extent that he is required
10    to pay and does pay the tax imposed by the Service Occupation
11    Tax  Act  with  respect  to his sale of service involving the
12    incidental transfer by him of the same property.
13        Except as provided hereinafter in  this  Section,  on  or
14    before  the  twentieth  day  of  each  calendar  month,  such
15    serviceman  shall  file  a  return for the preceding calendar
16    month in accordance with reasonable Rules and Regulations  to
17    be  promulgated by the Department. Such return shall be filed
18    on a form prescribed by the Department and shall contain such
19    information as the Department may reasonably require.
20        The Department may require  returns  to  be  filed  on  a
21    quarterly  basis.  If so required, a return for each calendar
22    quarter shall be filed on or before the twentieth day of  the
23    calendar  month  following  the end of such calendar quarter.
24    The taxpayer shall also file a return with the Department for
25    each of the first two months of each calendar quarter, on  or
26    before  the  twentieth  day  of the following calendar month,
27    stating:
28             1.  The name of the seller;
29             2.  The address of the principal place  of  business
30        from which he engages in business as a serviceman in this
31        State;
32             3.  The total amount of taxable receipts received by
33        him   during  the  preceding  calendar  month,  including
34        receipts  from  charge  and  time  sales,  but  less  all
 
SB1591 Engrossed            -273-              LRB9111045EGfg
 1        deductions allowed by law;
 2             4.  The amount of credit provided in Section  2d  of
 3        this Act;
 4             5.  The amount of tax due;
 5             5-5.  The signature of the taxpayer; and
 6             6.  Such   other   reasonable   information  as  the
 7        Department may require.
 8        If a taxpayer fails to sign a return within 30 days after
 9    the proper notice and demand for signature by the Department,
10    the return shall be considered valid and any amount shown  to
11    be due on the return shall be deemed assessed.
12        Beginning  October 1, 1993, a taxpayer who has an average
13    monthly tax liability of $150,000  or  more  shall  make  all
14    payments  required  by  rules of the Department by electronic
15    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
16    has  an  average  monthly  tax  liability of $100,000 or more
17    shall make all payments required by rules of  the  Department
18    by  electronic  funds transfer.  Beginning October 1, 1995, a
19    taxpayer who has an average monthly tax liability of  $50,000
20    or  more  shall  make  all  payments required by rules of the
21    Department by electronic funds transfer. Beginning October 1,
22    2000, a taxpayer who has an annual tax liability of  $200,000
23    or  more  shall  make  all  payments required by rules of the
24    Department by electronic funds transfer.   The  term  "annual
25    tax liability" shall be the sum of the taxpayer's liabilities
26    under   this  Act,  and  under  all  other  State  and  local
27    occupation and use tax laws administered by  the  Department,
28    for  the  immediately  preceding  calendar  year.    The term
29    "average  monthly  tax  liability"  means  the  sum  of   the
30    taxpayer's  liabilities  under  this Act, and under all other
31    State and local occupation and use tax laws  administered  by
32    the  Department,  for the immediately preceding calendar year
33    divided by 12.
34        Before August 1 of  each  year  beginning  in  1993,  the
 
SB1591 Engrossed            -274-              LRB9111045EGfg
 1    Department  shall  notify  all  taxpayers  required  to  make
 2    payments by electronic funds transfer. All taxpayers required
 3    to  make  payments  by  electronic  funds transfer shall make
 4    those payments for a minimum of one year beginning on October
 5    1.
 6        Any taxpayer not required to make payments by  electronic
 7    funds transfer may make payments by electronic funds transfer
 8    with the permission of the Department.
 9        All  taxpayers  required  to  make  payment by electronic
10    funds transfer and any taxpayers  authorized  to  voluntarily
11    make  payments  by electronic funds transfer shall make those
12    payments in the manner authorized by the Department.
13        The Department shall adopt such rules as are necessary to
14    effectuate a program of electronic  funds  transfer  and  the
15    requirements of this Section.
16        If the serviceman is otherwise required to file a monthly
17    return  and if the serviceman's average monthly tax liability
18    to the Department does not exceed $200,  the  Department  may
19    authorize  his returns to be filed on a quarter annual basis,
20    with the return for January, February and March  of  a  given
21    year  being due by April 20 of such year; with the return for
22    April, May and June of a given year being due by July  20  of
23    such  year; with the return for July, August and September of
24    a given year being due by October 20 of such year,  and  with
25    the return for October, November and December of a given year
26    being due by January 20 of the following year.
27        If the serviceman is otherwise required to file a monthly
28    or  quarterly  return and if the serviceman's average monthly
29    tax liability to the Department  does  not  exceed  $50,  the
30    Department may authorize his returns to be filed on an annual
31    basis,  with the return for a given year being due by January
32    20 of the following year.
33        Such quarter annual and annual returns, as  to  form  and
34    substance,  shall  be  subject  to  the  same requirements as
 
SB1591 Engrossed            -275-              LRB9111045EGfg
 1    monthly returns.
 2        Notwithstanding  any  other   provision   in   this   Act
 3    concerning  the  time  within which a serviceman may file his
 4    return, in the case of any serviceman who ceases to engage in
 5    a kind of business which makes  him  responsible  for  filing
 6    returns  under  this  Act, such serviceman shall file a final
 7    return under this Act with the Department  not  more  than  1
 8    month after discontinuing such business.
 9        Where  a  serviceman collects the tax with respect to the
10    selling price of property which he sells  and  the  purchaser
11    thereafter  returns  such property and the serviceman refunds
12    the selling price thereof to the purchaser,  such  serviceman
13    shall  also  refund,  to  the purchaser, the tax so collected
14    from the purchaser. When filing his return for the period  in
15    which  he  refunds  such tax to the purchaser, the serviceman
16    may deduct the amount of the tax so refunded by  him  to  the
17    purchaser  from any other Service Use Tax, Service Occupation
18    Tax,  retailers'  occupation  tax  or  use  tax  which   such
19    serviceman may be required to pay or remit to the Department,
20    as  shown by such return, provided that the amount of the tax
21    to be deducted shall previously have  been  remitted  to  the
22    Department  by  such  serviceman. If the serviceman shall not
23    previously have remitted  the  amount  of  such  tax  to  the
24    Department,  he  shall  be entitled to no deduction hereunder
25    upon refunding such tax to the purchaser.
26        Any serviceman  filing  a  return  hereunder  shall  also
27    include  the  total  tax  upon  the selling price of tangible
28    personal property purchased for use by him as an incident  to
29    a sale of service, and such serviceman shall remit the amount
30    of such tax to the Department when filing such return.
31        If  experience  indicates  such action to be practicable,
32    the Department may prescribe and  furnish  a  combination  or
33    joint  return  which will enable servicemen, who are required
34    to  file  returns  hereunder  and  also  under  the   Service
 
SB1591 Engrossed            -276-              LRB9111045EGfg
 1    Occupation  Tax  Act,  to  furnish all the return information
 2    required by both Acts on the one form.
 3        Where  the  serviceman  has  more   than   one   business
 4    registered  with  the  Department under separate registration
 5    hereunder, such serviceman shall not file each return that is
 6    due  as  a  single  return  covering  all   such   registered
 7    businesses,  but  shall  file  separate returns for each such
 8    registered business.
 9        Beginning January 1,  1990,  each  month  the  Department
10    shall pay into the State and Local Tax Reform Fund, a special
11    fund  in the State Treasury, the net revenue realized for the
12    preceding month from the 1% tax on sales of  food  for  human
13    consumption which is to be consumed off the premises where it
14    is sold (other than alcoholic beverages, soft drinks and food
15    which  has  been  prepared  for  immediate  consumption)  and
16    prescription  and  nonprescription  medicines, drugs, medical
17    appliances and insulin, urine testing materials, syringes and
18    needles used by diabetics.
19        Beginning January 1,  1990,  each  month  the  Department
20    shall  pay into the State and Local Sales Tax Reform Fund 20%
21    of the net revenue realized for the preceding month from  the
22    6.25%   general   rate  on  transfers  of  tangible  personal
23    property, other than  tangible  personal  property  which  is
24    purchased  outside  Illinois  at  retail  from a retailer and
25    which is titled or registered by an agency  of  this  State's
26    government.
27        Of the remainder of the moneys received by the Department
28    pursuant  to  this Act, (a)  1.75% thereof shall be paid into
29    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
30    and  on  and  after July 1, 1989, 3.8% thereof shall be  paid
31    into the Build Illinois Fund; provided, however, that  if  in
32    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
33    as  the case may be, of the moneys received by the Department
34    and required to be paid into the Build Illinois Fund pursuant
 
SB1591 Engrossed            -277-              LRB9111045EGfg
 1    to Section 3 of the Retailers' Occupation Tax Act, Section  9
 2    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
 3    Section  9 of the Service Occupation Tax Act, such Acts being
 4    hereinafter called the "Tax Acts" and such aggregate of  2.2%
 5    or  3.8%,  as  the  case  may be, of moneys being hereinafter
 6    called the "Tax Act Amount", and (2) the  amount  transferred
 7    to the Build Illinois Fund from the State and Local Sales Tax
 8    Reform  Fund  shall be less than the Annual Specified  Amount
 9    (as defined in Section 3 of  the  Retailers'  Occupation  Tax
10    Act),  an amount equal to the difference shall be immediately
11    paid into the Build Illinois Fund from other moneys  received
12    by  the  Department  pursuant  to  the  Tax Acts; and further
13    provided, that if on the last business day of any  month  the
14    sum  of  (1) the Tax Act Amount required to be deposited into
15    the Build Illinois Bond Account in the  Build  Illinois  Fund
16    during  such month and (2) the amount transferred during such
17    month to the Build Illinois Fund from  the  State  and  Local
18    Sales  Tax  Reform Fund shall have been less than 1/12 of the
19    Annual Specified Amount, an amount equal  to  the  difference
20    shall  be  immediately paid into the Build Illinois Fund from
21    other moneys received by the Department pursuant to  the  Tax
22    Acts;  and,  further  provided,  that  in  no event shall the
23    payments required  under  the  preceding  proviso  result  in
24    aggregate  payments  into the Build Illinois Fund pursuant to
25    this clause (b) for any fiscal year in excess of the  greater
26    of (i) the Tax Act Amount or (ii) the Annual Specified Amount
27    for such fiscal year; and, further provided, that the amounts
28    payable  into  the  Build Illinois Fund under this clause (b)
29    shall be payable only until such time as the aggregate amount
30    on deposit under each trust indenture securing  Bonds  issued
31    and  outstanding  pursuant  to the Build Illinois Bond Act is
32    sufficient, taking into account any future investment income,
33    to fully provide, in accordance with such indenture, for  the
34    defeasance of or the payment of the principal of, premium, if
 
SB1591 Engrossed            -278-              LRB9111045EGfg
 1    any,  and interest on the Bonds secured by such indenture and
 2    on any Bonds expected to be issued thereafter  and  all  fees
 3    and  costs  payable with respect thereto, all as certified by
 4    the Director of the Bureau of the Budget.   If  on  the  last
 5    business  day  of  any  month  in which Bonds are outstanding
 6    pursuant to the Build Illinois Bond Act, the aggregate of the
 7    moneys deposited in the Build Illinois Bond  Account  in  the
 8    Build  Illinois  Fund  in  such  month shall be less than the
 9    amount required to be transferred  in  such  month  from  the
10    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
11    Retirement and Interest Fund pursuant to Section  13  of  the
12    Build  Illinois  Bond Act, an amount equal to such deficiency
13    shall be immediately paid from other moneys received  by  the
14    Department  pursuant  to  the  Tax Acts to the Build Illinois
15    Fund; provided, however, that any amounts paid to  the  Build
16    Illinois  Fund  in  any fiscal year pursuant to this sentence
17    shall be deemed to constitute payments pursuant to clause (b)
18    of  the  preceding  sentence  and  shall  reduce  the  amount
19    otherwise payable for such fiscal year pursuant to clause (b)
20    of the  preceding  sentence.   The  moneys  received  by  the
21    Department  pursuant to this Act and required to be deposited
22    into the Build Illinois Fund are subject to the pledge, claim
23    and charge set forth in Section 12 of the Build Illinois Bond
24    Act.
25        Subject to payment of amounts  into  the  Build  Illinois
26    Fund  as  provided  in  the  preceding  paragraph  or  in any
27    amendment thereto hereafter enacted, the following  specified
28    monthly   installment   of   the   amount  requested  in  the
29    certificate of the Chairman  of  the  Metropolitan  Pier  and
30    Exposition  Authority  provided  under  Section  8.25f of the
31    State Finance Act, but not in excess of the  sums  designated
32    as  "Total Deposit", shall be deposited in the aggregate from
33    collections under Section 9 of the Use Tax Act, Section 9  of
34    the  Service Use Tax Act, Section 9 of the Service Occupation
 
SB1591 Engrossed            -279-              LRB9111045EGfg
 1    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
 2    into  the  McCormick  Place  Expansion  Project  Fund  in the
 3    specified fiscal years.
 4          Fiscal Year                     Total Deposit
 5             1993                                   $0
 6             1994                           53,000,000
 7             1995                           58,000,000
 8             1996                           61,000,000
 9             1997                           64,000,000
10             1998                           68,000,000
11             1999                           71,000,000
12             2000                           75,000,000
13             2001                           80,000,000
14             2002                           84,000,000
15             2003                           89,000,000
16             2004                           93,000,000
17             2005                           97,000,000
18             2006                           102,000,000
19             2007                           108,000,000
20             2008                           115,000,000
21             2009                           120,000,000
22             2010                           126,000,000
23             2011                           132,000,000
24             2012                           138,000,000
25             2013 and                       145,000,000
26        each fiscal year
27        thereafter that bonds
28        are outstanding under
29        Section 13.2 of the
30        Metropolitan Pier and
31        Exposition Authority Act,
32        but not after fiscal year 2029.
33        Beginning July 20, 1993 and in each month of each  fiscal
34    year  thereafter,  one-eighth  of the amount requested in the
 
SB1591 Engrossed            -280-              LRB9111045EGfg
 1    certificate of the Chairman  of  the  Metropolitan  Pier  and
 2    Exposition  Authority  for  that fiscal year, less the amount
 3    deposited into the McCormick Place Expansion Project Fund  by
 4    the  State Treasurer in the respective month under subsection
 5    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
 6    Authority  Act,  plus cumulative deficiencies in the deposits
 7    required under this Section for previous  months  and  years,
 8    shall be deposited into the McCormick Place Expansion Project
 9    Fund,  until  the  full amount requested for the fiscal year,
10    but not in excess of the amount  specified  above  as  "Total
11    Deposit", has been deposited.
12        Subject  to  payment  of  amounts into the Build Illinois
13    Fund and the McCormick Place Expansion Project Fund  pursuant
14    to  the  preceding  paragraphs  or  in  any amendment thereto
15    hereafter enacted, each month the Department shall  pay  into
16    the  Local  Government  Distributive  Fund  0.4%  of  the net
17    revenue realized for the preceding month from the 5%  general
18    rate  or  0.4%  of  80%  of  the net revenue realized for the
19    preceding month from the 6.25% general rate, as the case  may
20    be,  on the selling price of tangible personal property which
21    amount shall, subject to  appropriation,  be  distributed  as
22    provided  in  Section  2 of the State Revenue Sharing Act. No
23    payments or distributions pursuant to this paragraph shall be
24    made if the tax imposed  by  this  Act  on  photo  processing
25    products  is  declared  unconstitutional,  or if the proceeds
26    from such tax are unavailable  for  distribution  because  of
27    litigation.
28        Subject  to  payment  of  amounts into the Build Illinois
29    Fund, the McCormick Place Expansion  Project  Fund,  and  the
30    Local  Government Distributive Fund pursuant to the preceding
31    paragraphs or in any amendments  thereto  hereafter  enacted,
32    beginning  July  1, 1993, the Department shall each month pay
33    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
34    revenue  realized  for  the  preceding  month  from the 6.25%
 
SB1591 Engrossed            -281-              LRB9111045EGfg
 1    general rate  on  the  selling  price  of  tangible  personal
 2    property.
 3        All  remaining moneys received by the Department pursuant
 4    to this Act shall be paid into the General  Revenue  Fund  of
 5    the State Treasury.
 6        As  soon  as  possible after the first day of each month,
 7    upon  certification  of  the  Department  of   Revenue,   the
 8    Comptroller  shall  order transferred and the Treasurer shall
 9    transfer from the General Revenue Fund to the Motor Fuel  Tax
10    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
11    realized under this  Act  for  the  second  preceding  month.
12    Beginning  April 1, 2000, this transfer is no longer required
13    and shall not be made.
14        Net revenue realized for a month  shall  be  the  revenue
15    collected  by the State pursuant to this Act, less the amount
16    paid out during  that  month  as  refunds  to  taxpayers  for
17    overpayment of liability.
18    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
19    eff.  6-30-99;  91-101,  eff.  7-12-99; 91-541, eff. 8-13-99;
20    revised 9-27-99.)

21        Section 35.  The Service Occupation Tax Act is amended by
22    changing Sections 3-5 and 9 as follows:

23        (35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
24        Sec. 3-5.  Exemptions.  The following  tangible  personal
25    property is exempt from the tax imposed by this Act:
26        (1)  Personal  property  sold  by a corporation, society,
27    association, foundation, institution, or organization,  other
28    than  a  limited  liability  company,  that  is organized and
29    operated as  a  not-for-profit  service  enterprise  for  the
30    benefit  of  persons 65 years of age or older if the personal
31    property was not purchased by the enterprise for the  purpose
32    of resale by the enterprise.
 
SB1591 Engrossed            -282-              LRB9111045EGfg
 1        (2)  Personal  property  purchased  by  a  not-for-profit
 2    Illinois  county  fair  association  for  use  in conducting,
 3    operating, or promoting the county fair.
 4        (3)  Personal property purchased  by  any  not-for-profit
 5    arts  or  cultural  organization  that  establishes, by proof
 6    required by the Department by rule, that it has  received  an
 7    exemption   under  Section  501(c)(3) of the Internal Revenue
 8    Code and that is organized and operated for the  presentation
 9    or  support  of  arts or cultural programming, activities, or
10    services.  These organizations include, but are  not  limited
11    to,  music  and  dramatic arts organizations such as symphony
12    orchestras and theatrical groups, arts and  cultural  service
13    organizations,    local    arts    councils,    visual   arts
14    organizations, and media arts organizations.
15        (4)  Legal  tender,  currency,  medallions,  or  gold  or
16    silver  coinage  issued  by  the  State  of   Illinois,   the
17    government of the United States of America, or the government
18    of any foreign country, and bullion.
19        (5)  Graphic  arts  machinery  and  equipment,  including
20    repair   and  replacement  parts,  both  new  and  used,  and
21    including that manufactured on special order or purchased for
22    lease, certified by the purchaser to be  used  primarily  for
23    graphic arts production.
24        (6)  Personal   property   sold  by  a  teacher-sponsored
25    student  organization  affiliated  with  an   elementary   or
26    secondary school located in Illinois.
27        (7)  Farm  machinery  and  equipment,  both new and used,
28    including that manufactured on special  order,  certified  by
29    the purchaser to be used primarily for production agriculture
30    or   State   or   federal  agricultural  programs,  including
31    individual replacement parts for the machinery and equipment,
32    including machinery and equipment purchased  for  lease,  and
33    including implements of husbandry defined in Section 1-130 of
34    the  Illinois  Vehicle  Code, farm machinery and agricultural
 
SB1591 Engrossed            -283-              LRB9111045EGfg
 1    chemical and fertilizer spreaders, and nurse wagons  required
 2    to  be registered under Section 3-809 of the Illinois Vehicle
 3    Code, but excluding  other  motor  vehicles  required  to  be
 4    registered  under  the  Illinois  Vehicle Code. Horticultural
 5    polyhouses or hoop houses used for propagating,  growing,  or
 6    overwintering  plants  shall be considered farm machinery and
 7    equipment under this item (7). Agricultural  chemical  tender
 8    tanks  and dry boxes shall include units sold separately from
 9    a motor vehicle  required  to  be  licensed  and  units  sold
10    mounted  on  a  motor  vehicle required to be licensed if the
11    selling price of the tender is separately stated.
12        Farm machinery  and  equipment  shall  include  precision
13    farming  equipment  that  is  installed  or  purchased  to be
14    installed on farm machinery and equipment including, but  not
15    limited   to,   tractors,   harvesters,  sprayers,  planters,
16    seeders, or spreaders. Precision farming equipment  includes,
17    but  is  not  limited  to,  soil  testing sensors, computers,
18    monitors, software, global positioning and  mapping  systems,
19    and other such equipment.
20        Farm  machinery  and  equipment  also includes computers,
21    sensors, software, and related equipment  used  primarily  in
22    the  computer-assisted  operation  of  production agriculture
23    facilities,  equipment,  and  activities  such  as,  but  not
24    limited to, the collection, monitoring,  and  correlation  of
25    animal  and  crop  data for the purpose of formulating animal
26    diets and agricultural chemicals.  This item  (7)  is  exempt
27    from the provisions of Section 3-55.
28        (8)  Fuel  and  petroleum  products sold to or used by an
29    air common carrier, certified by the carrier to be  used  for
30    consumption,  shipment,  or  storage  in  the  conduct of its
31    business as an air common carrier, for a flight destined  for
32    or  returning from a location or locations outside the United
33    States without regard  to  previous  or  subsequent  domestic
34    stopovers.
 
SB1591 Engrossed            -284-              LRB9111045EGfg
 1        (9)  Proceeds  of  mandatory  service  charges separately
 2    stated on customers' bills for the purchase  and  consumption
 3    of food and beverages, to the extent that the proceeds of the
 4    service  charge  are  in  fact  turned  over  as tips or as a
 5    substitute for tips to the employees who participate directly
 6    in preparing, serving, hosting or cleaning  up  the  food  or
 7    beverage function with respect to which the service charge is
 8    imposed.
 9        (10)  Oil  field  exploration,  drilling,  and production
10    equipment, including (i) rigs and parts of rigs, rotary rigs,
11    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
12    goods,  including  casing  and drill strings, (iii) pumps and
13    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
14    individual   replacement  part  for  oil  field  exploration,
15    drilling, and production equipment, and  (vi)  machinery  and
16    equipment  purchased  for lease; but excluding motor vehicles
17    required to be registered under the Illinois Vehicle Code.
18        (11)  Photoprocessing machinery and equipment,  including
19    repair  and  replacement  parts, both new and used, including
20    that  manufactured  on  special  order,  certified   by   the
21    purchaser  to  be  used  primarily  for  photoprocessing, and
22    including photoprocessing machinery and  equipment  purchased
23    for lease.
24        (12)  Coal   exploration,   mining,  offhighway  hauling,
25    processing, maintenance, and reclamation equipment, including
26    replacement parts  and  equipment,  and  including  equipment
27    purchased for lease, but excluding motor vehicles required to
28    be registered under the Illinois Vehicle Code.
29        (13)  Food  for  human consumption that is to be consumed
30    off the premises where  it  is  sold  (other  than  alcoholic
31    beverages,  soft  drinks  and food that has been prepared for
32    immediate consumption) and prescription and  non-prescription
33    medicines,  drugs,  medical  appliances,  and  insulin, urine
34    testing materials, syringes, and needles used  by  diabetics,
 
SB1591 Engrossed            -285-              LRB9111045EGfg
 1    for  human  use, when purchased for use by a person receiving
 2    medical assistance under Article 5 of the Illinois Public Aid
 3    Code who resides in a licensed long-term  care  facility,  as
 4    defined in the Nursing Home Care Act.
 5        (14)  Semen used for artificial insemination of livestock
 6    for direct agricultural production.
 7        (15)  Horses, or interests in horses, registered with and
 8    meeting  the  requirements  of  any of the Arabian Horse Club
 9    Registry of America, Appaloosa Horse Club,  American  Quarter
10    Horse  Association,  United  States  Trotting Association, or
11    Jockey Club, as appropriate, used for purposes of breeding or
12    racing for prizes.
13        (16)  Computers and communications equipment utilized for
14    any hospital purpose and equipment  used  in  the  diagnosis,
15    analysis,  or treatment of hospital patients sold to a lessor
16    who leases the equipment, under a lease of one year or longer
17    executed or in effect at the  time  of  the  purchase,  to  a
18    hospital  that  has  been  issued  an  active  tax  exemption
19    identification  number  by the Department under Section 1g of
20    the Retailers' Occupation Tax Act.
21        (17)  Personal property sold to a lessor who  leases  the
22    property,  under a lease of one year or longer executed or in
23    effect at the time of the purchase, to  a  governmental  body
24    that  has  been issued an active tax exemption identification
25    number by the Department under Section 1g of  the  Retailers'
26    Occupation Tax Act.
27        (18)  Beginning  with  taxable  years  ending on or after
28    December 31, 1995 and ending with taxable years ending on  or
29    before  December  31, 2004, personal property that is donated
30    for disaster relief to  be  used  in  a  State  or  federally
31    declared disaster area in Illinois or bordering Illinois by a
32    manufacturer  or retailer that is registered in this State to
33    a   corporation,   society,   association,   foundation,   or
34    institution that  has  been  issued  a  sales  tax  exemption
 
SB1591 Engrossed            -286-              LRB9111045EGfg
 1    identification  number by the Department that assists victims
 2    of the disaster who reside within the declared disaster area.
 3        (19)  Beginning with taxable years  ending  on  or  after
 4    December  31, 1995 and ending with taxable years ending on or
 5    before December 31, 2004, personal property that is  used  in
 6    the  performance  of  infrastructure  repairs  in this State,
 7    including but not limited to  municipal  roads  and  streets,
 8    access  roads,  bridges,  sidewalks,  waste disposal systems,
 9    water and  sewer  line  extensions,  water  distribution  and
10    purification  facilities,  storm water drainage and retention
11    facilities, and sewage treatment facilities, resulting from a
12    State or federally declared disaster in Illinois or bordering
13    Illinois  when  such  repairs  are  initiated  on  facilities
14    located in the declared disaster area within 6  months  after
15    the disaster.
16        (20)  Beginning  July 1, 1999, game or game birds sold at
17    a "game breeding and hunting preserve  area"  or  an  "exotic
18    game  hunting  area"  as those terms are used in the Wildlife
19    Code or at a hunting enclosure approved through rules adopted
20    by the Department of Natural Resources.   This  paragraph  is
21    exempt from the provisions of Section 3-55.
22        (21)  (20)  A  motor  vehicle, as that term is defined in
23    Section 1-146 of the Illinois Vehicle Code, that  is  donated
24    to   a   corporation,  limited  liability  company,  society,
25    association, foundation, or institution that is determined by
26    the Department to be organized and operated  exclusively  for
27    educational  purposes.   For  purposes  of this exemption, "a
28    corporation, limited liability company, society, association,
29    foundation, or institution organized and operated exclusively
30    for educational  purposes"  means  all  tax-supported  public
31    schools, private schools that offer systematic instruction in
32    useful  branches  of  learning  by  methods  common to public
33    schools  and  that  compare  favorably  in  their  scope  and
34    intensity with the course of study presented in tax-supported
 
SB1591 Engrossed            -287-              LRB9111045EGfg
 1    schools, and vocational or technical  schools  or  institutes
 2    organized  and  operated  exclusively  to provide a course of
 3    study of not less than  6  weeks  duration  and  designed  to
 4    prepare  individuals to follow a trade or to pursue a manual,
 5    technical, mechanical, industrial,  business,  or  commercial
 6    occupation.
 7        (22) (21)  Beginning January 1, 2000,  personal property,
 8    including  food, purchased through fundraising events for the
 9    benefit of  a  public  or  private  elementary  or  secondary
10    school,  a  group  of  those  schools,  or one or more school
11    districts if the events are sponsored by an entity recognized
12    by the school district that consists primarily of  volunteers
13    and  includes  parents  and  teachers of the school children.
14    This paragraph does not apply to fundraising events  (i)  for
15    the benefit of private home instruction or (ii) for which the
16    fundraising  entity  purchases  the personal property sold at
17    the events from another individual or entity  that  sold  the
18    property  for the purpose of resale by the fundraising entity
19    and that profits from the sale  to  the  fundraising  entity.
20    This paragraph is exempt from the provisions of Section 3-55.
21        (23)   (20)  Beginning  January  1,  2000,  new  or  used
22    automatic vending machines that prepare and  serve  hot  food
23    and  beverages,  including coffee, soup, and other items, and
24    replacement parts for these  machines.    This  paragraph  is
25    exempt from the provisions of Section 3-55.
26    (Source: P.A.  90-14,  eff.  7-1-97;  90-552,  eff. 12-12-97;
27    90-605, eff.  6-30-98;  91-51,  eff.  6-30-99;  91-200,  eff.
28    7-20-99;  91-439,  eff. 8-6-99; 91-533, eff. 8-13-99; 91-637,
29    eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.)

30        (35 ILCS 115/9) (from Ch. 120, par. 439.109)
31        Sec.  9.   Each  serviceman  required  or  authorized  to
32    collect the tax herein imposed shall pay  to  the  Department
33    the  amount  of  such  tax at the time when he is required to
 
SB1591 Engrossed            -288-              LRB9111045EGfg
 1    file his return for the period  during  which  such  tax  was
 2    collectible,  less  a  discount  of  2.1% prior to January 1,
 3    1990, and 1.75% on and after  January  1,  1990,  or  $5  per
 4    calendar  year,  whichever  is  greater,  which is allowed to
 5    reimburse the serviceman for expenses incurred in  collecting
 6    the  tax,  keeping  records,  preparing  and  filing returns,
 7    remitting the tax and supplying data  to  the  Department  on
 8    request.
 9        Where  such  tangible  personal  property is sold under a
10    conditional sales contract, or under any other form  of  sale
11    wherein  the payment of the principal sum, or a part thereof,
12    is extended beyond the close of  the  period  for  which  the
13    return  is  filed,  the serviceman, in collecting the tax may
14    collect, for each tax return period, only the tax  applicable
15    to  the  part  of  the selling price actually received during
16    such tax return period.
17        Except as provided hereinafter in  this  Section,  on  or
18    before  the  twentieth  day  of  each  calendar  month,  such
19    serviceman  shall  file  a  return for the preceding calendar
20    month in accordance with reasonable rules and regulations  to
21    be  promulgated  by  the  Department of Revenue.  Such return
22    shall be filed on a form prescribed  by  the  Department  and
23    shall   contain   such  information  as  the  Department  may
24    reasonably require.
25        The Department may require  returns  to  be  filed  on  a
26    quarterly  basis.  If so required, a return for each calendar
27    quarter shall be filed on or before the twentieth day of  the
28    calendar  month  following  the end of such calendar quarter.
29    The taxpayer shall also file a return with the Department for
30    each of the first two months of each calendar quarter, on  or
31    before  the  twentieth  day  of the following calendar month,
32    stating:
33             1.  The name of the seller;
34             2.  The address of the principal place  of  business
 
SB1591 Engrossed            -289-              LRB9111045EGfg
 1        from which he engages in business as a serviceman in this
 2        State;
 3             3.  The total amount of taxable receipts received by
 4        him   during  the  preceding  calendar  month,  including
 5        receipts  from  charge  and  time  sales,  but  less  all
 6        deductions allowed by law;
 7             4.  The amount of credit provided in Section  2d  of
 8        this Act;
 9             5.  The amount of tax due;
10             5-5.  The signature of the taxpayer; and
11             6.  Such   other   reasonable   information  as  the
12        Department may require.
13        If a taxpayer fails to sign a return within 30 days after
14    the proper notice and demand for signature by the Department,
15    the return shall be considered valid and any amount shown  to
16    be due on the return shall be deemed assessed.
17        A  serviceman may accept a Manufacturer's Purchase Credit
18    certification from a purchaser in satisfaction of Service Use
19    Tax as provided in Section 3-70 of the Service Use Tax Act if
20    the  purchaser  provides  the  appropriate  documentation  as
21    required by Section 3-70 of the  Service  Use  Tax  Act.    A
22    Manufacturer's  Purchase  Credit certification, accepted by a
23    serviceman as provided in Section 3-70 of the Service Use Tax
24    Act, may be  used  by  that  serviceman  to  satisfy  Service
25    Occupation  Tax  liability  in  the  amount  claimed  in  the
26    certification, not to exceed 6.25% of the receipts subject to
27    tax from a qualifying purchase.
28        If  the serviceman's average monthly tax liability to the
29    Department does not exceed $200, the Department may authorize
30    his returns to be filed on a quarter annual basis,  with  the
31    return  for January, February and March of a given year being
32    due by April 20 of such year; with the return for April,  May
33    and  June  of a given year being due by July 20 of such year;
34    with the return for July, August and  September  of  a  given
 
SB1591 Engrossed            -290-              LRB9111045EGfg
 1    year  being  due  by  October  20  of such year, and with the
 2    return for October, November and December  of  a  given  year
 3    being due by January 20 of the following year.
 4        If  the serviceman's average monthly tax liability to the
 5    Department does not exceed $50, the Department may  authorize
 6    his  returns  to be filed on an annual basis, with the return
 7    for a given year being due by January  20  of  the  following
 8    year.
 9        Such  quarter  annual  and annual returns, as to form and
10    substance, shall be  subject  to  the  same  requirements  as
11    monthly returns.
12        Notwithstanding   any   other   provision   in  this  Act
13    concerning the time within which a serviceman  may  file  his
14    return, in the case of any serviceman who ceases to engage in
15    a  kind  of  business  which makes him responsible for filing
16    returns under this Act, such serviceman shall  file  a  final
17    return  under  this  Act  with the Department not more than 1
18    month after discontinuing such business.
19        Beginning October 1, 1993, a taxpayer who has an  average
20    monthly  tax  liability  of  $150,000  or more shall make all
21    payments required by rules of the  Department  by  electronic
22    funds  transfer.   Beginning  October 1, 1994, a taxpayer who
23    has an average monthly tax  liability  of  $100,000  or  more
24    shall  make  all payments required by rules of the Department
25    by electronic funds transfer.  Beginning October 1,  1995,  a
26    taxpayer  who has an average monthly tax liability of $50,000
27    or more shall make all payments  required  by  rules  of  the
28    Department  by  electronic funds transfer.  Beginning October
29    1, 2000, a taxpayer  who  has  an  annual  tax  liability  of
30    $200,000 or more shall make all payments required by rules of
31    the  Department  by  electronic  funds  transfer.   The  term
32    "annual  tax  liability"  shall  be the sum of the taxpayer's
33    liabilities under this Act, and under  all  other  State  and
34    local  occupation  and  use  tax  laws  administered  by  the
 
SB1591 Engrossed            -291-              LRB9111045EGfg
 1    Department,  for the immediately preceding calendar year. The
 2    term "average monthly tax liability" means  the  sum  of  the
 3    taxpayer's  liabilities  under  this Act, and under all other
 4    State and local occupation and use tax laws  administered  by
 5    the  Department,  for the immediately preceding calendar year
 6    divided by 12.
 7        Before August 1 of  each  year  beginning  in  1993,  the
 8    Department  shall  notify  all  taxpayers  required  to  make
 9    payments   by  electronic  funds  transfer.    All  taxpayers
10    required to make payments by electronic funds transfer  shall
11    make  those  payments  for a minimum of one year beginning on
12    October 1.
13        Any taxpayer not required to make payments by  electronic
14    funds transfer may make payments by electronic funds transfer
15    with the permission of the Department.
16        All  taxpayers  required  to  make  payment by electronic
17    funds transfer and any taxpayers  authorized  to  voluntarily
18    make  payments  by electronic funds transfer shall make those
19    payments in the manner authorized by the Department.
20        The Department shall adopt such rules as are necessary to
21    effectuate a program of electronic  funds  transfer  and  the
22    requirements of this Section.
23        Where  a  serviceman collects the tax with respect to the
24    selling price of tangible personal property  which  he  sells
25    and  the  purchaser thereafter returns such tangible personal
26    property and the serviceman refunds the selling price thereof
27    to the purchaser, such serviceman shall also refund,  to  the
28    purchaser,  the  tax  so  collected from the purchaser.  When
29    filing his return for the period in which he refunds such tax
30    to the purchaser, the serviceman may deduct the amount of the
31    tax so refunded by  him  to  the  purchaser  from  any  other
32    Service   Occupation   Tax,   Service   Use  Tax,  Retailers'
33    Occupation Tax or  Use  Tax  which  such  serviceman  may  be
34    required  to pay or remit to the Department, as shown by such
 
SB1591 Engrossed            -292-              LRB9111045EGfg
 1    return, provided that the amount of the tax  to  be  deducted
 2    shall previously have been remitted to the Department by such
 3    serviceman.   If  the  serviceman  shall  not previously have
 4    remitted the amount of such tax to the Department,  he  shall
 5    be entitled to no deduction hereunder upon refunding such tax
 6    to the purchaser.
 7        If  experience  indicates  such action to be practicable,
 8    the Department may prescribe and  furnish  a  combination  or
 9    joint  return  which will enable servicemen, who are required
10    to file returns  hereunder  and  also  under  the  Retailers'
11    Occupation  Tax  Act,  the Use Tax Act or the Service Use Tax
12    Act, to furnish all the return information  required  by  all
13    said Acts on the one form.
14        Where   the   serviceman   has  more  than  one  business
15    registered with the Department under  separate  registrations
16    hereunder,  such  serviceman  shall file separate returns for
17    each registered business.
18        Beginning January 1,  1990,  each  month  the  Department
19    shall  pay  into  the  Local  Government Tax Fund the revenue
20    realized for the preceding month from the 1% tax on sales  of
21    food  for  human  consumption which is to be consumed off the
22    premises where it is sold (other  than  alcoholic  beverages,
23    soft  drinks  and  food which has been prepared for immediate
24    consumption) and prescription and nonprescription  medicines,
25    drugs,   medical   appliances   and  insulin,  urine  testing
26    materials, syringes and needles used by diabetics.
27        Beginning January 1,  1990,  each  month  the  Department
28    shall  pay  into the County and Mass Transit District Fund 4%
29    of the revenue realized for  the  preceding  month  from  the
30    6.25% general rate.
31        Beginning  January  1,  1990,  each  month the Department
32    shall pay into the Local  Government  Tax  Fund  16%  of  the
33    revenue  realized  for  the  preceding  month  from the 6.25%
34    general rate on transfers of tangible personal property.
 
SB1591 Engrossed            -293-              LRB9111045EGfg
 1        Of the remainder of the moneys received by the Department
 2    pursuant to this Act, (a) 1.75% thereof shall  be  paid  into
 3    the  Build  Illinois Fund and (b) prior to July 1, 1989, 2.2%
 4    and on and after July 1, 1989, 3.8%  thereof  shall  be  paid
 5    into  the  Build Illinois Fund; provided, however, that if in
 6    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
 7    as the case may be, of the moneys received by the  Department
 8    and required to be paid into the Build Illinois Fund pursuant
 9    to  Section 3 of the Retailers' Occupation Tax Act, Section 9
10    of the Use Tax Act, Section 9 of the Service Use Tax Act, and
11    Section 9 of the Service Occupation Tax Act, such Acts  being
12    hereinafter  called the "Tax Acts" and such aggregate of 2.2%
13    or 3.8%, as the case may  be,  of  moneys  being  hereinafter
14    called  the  "Tax Act Amount", and (2) the amount transferred
15    to the Build Illinois Fund from the State and Local Sales Tax
16    Reform Fund shall be less than the  Annual  Specified  Amount
17    (as  defined  in  Section  3 of the Retailers' Occupation Tax
18    Act), an amount equal to the difference shall be  immediately
19    paid  into the Build Illinois Fund from other moneys received
20    by the Department pursuant  to  the  Tax  Acts;  and  further
21    provided,  that  if on the last business day of any month the
22    sum of (1) the Tax Act Amount required to be  deposited  into
23    the  Build Illinois Account in the Build Illinois Fund during
24    such month and (2) the amount transferred during  such  month
25    to the Build Illinois Fund from the State and Local Sales Tax
26    Reform  Fund  shall  have  been  less than 1/12 of the Annual
27    Specified Amount, an amount equal to the difference shall  be
28    immediately  paid  into  the  Build  Illinois Fund from other
29    moneys received by the Department pursuant to the  Tax  Acts;
30    and,  further  provided,  that in no event shall the payments
31    required under the  preceding  proviso  result  in  aggregate
32    payments into the Build Illinois Fund pursuant to this clause
33    (b)  for  any fiscal year in excess of the greater of (i) the
34    Tax Act Amount or (ii) the Annual Specified Amount  for  such
 
SB1591 Engrossed            -294-              LRB9111045EGfg
 1    fiscal  year; and, further provided, that the amounts payable
 2    into the Build Illinois Fund under this clause (b)  shall  be
 3    payable  only  until  such  time  as  the aggregate amount on
 4    deposit under each trust indenture securing Bonds issued  and
 5    outstanding  pursuant  to  the  Build  Illinois  Bond  Act is
 6    sufficient, taking into account any future investment income,
 7    to fully provide, in accordance with such indenture, for  the
 8    defeasance of or the payment of the principal of, premium, if
 9    any,  and interest on the Bonds secured by such indenture and
10    on any Bonds expected to be issued thereafter  and  all  fees
11    and  costs  payable with respect thereto, all as certified by
12    the Director of the Bureau of the Budget.   If  on  the  last
13    business  day  of  any  month  in which Bonds are outstanding
14    pursuant to the Build Illinois Bond Act, the aggregate of the
15    moneys deposited in the Build Illinois Bond  Account  in  the
16    Build  Illinois  Fund  in  such  month shall be less than the
17    amount required to be transferred  in  such  month  from  the
18    Build  Illinois  Bond  Account  to  the  Build  Illinois Bond
19    Retirement and Interest Fund pursuant to Section  13  of  the
20    Build  Illinois  Bond Act, an amount equal to such deficiency
21    shall be immediately paid from other moneys received  by  the
22    Department  pursuant  to  the  Tax Acts to the Build Illinois
23    Fund; provided, however, that any amounts paid to  the  Build
24    Illinois  Fund  in  any fiscal year pursuant to this sentence
25    shall be deemed to constitute payments pursuant to clause (b)
26    of  the  preceding  sentence  and  shall  reduce  the  amount
27    otherwise payable for such fiscal year pursuant to clause (b)
28    of the  preceding  sentence.   The  moneys  received  by  the
29    Department  pursuant to this Act and required to be deposited
30    into the Build Illinois Fund are subject to the pledge, claim
31    and charge set forth in Section 12 of the Build Illinois Bond
32    Act.
33        Subject to payment of amounts  into  the  Build  Illinois
34    Fund  as  provided  in  the  preceding  paragraph  or  in any
 
SB1591 Engrossed            -295-              LRB9111045EGfg
 1    amendment thereto hereafter enacted, the following  specified
 2    monthly   installment   of   the   amount  requested  in  the
 3    certificate of the Chairman  of  the  Metropolitan  Pier  and
 4    Exposition  Authority  provided  under  Section  8.25f of the
 5    State Finance Act, but not in excess of the  sums  designated
 6    as  "Total Deposit", shall be deposited in the aggregate from
 7    collections under Section 9 of the Use Tax Act, Section 9  of
 8    the  Service Use Tax Act, Section 9 of the Service Occupation
 9    Tax Act, and Section 3 of the Retailers' Occupation  Tax  Act
10    into  the  McCormick  Place  Expansion  Project  Fund  in the
11    specified fiscal years.
12             Fiscal Year                   Total Deposit
13                 1993                            $0
14                 1994                        53,000,000
15                 1995                        58,000,000
16                 1996                        61,000,000
17                 1997                        64,000,000
18                 1998                        68,000,000
19                 1999                        71,000,000
20                 2000                        75,000,000
21                 2001                        80,000,000
22                 2002                        84,000,000
23                 2003                        89,000,000
24                 2004                        93,000,000
25                 2005                        97,000,000
26                 2006                       102,000,000
27                 2007                       108,000,000
28                 2008                       115,000,000
29                 2009                       120,000,000
30                 2010                       126,000,000
31                 2011                       132,000,000
32                 2012                       138,000,000
33                 2013 and                   145,000,000
34        each fiscal year
 
SB1591 Engrossed            -296-              LRB9111045EGfg
 1        thereafter that bonds
 2        are outstanding under
 3        Section 13.2 of the
 4        Metropolitan Pier and
 5        Exposition Authority
 6        Act, but not after fiscal year 2029.
 7        Beginning July 20, 1993 and in each month of each  fiscal
 8    year  thereafter,  one-eighth  of the amount requested in the
 9    certificate of the Chairman  of  the  Metropolitan  Pier  and
10    Exposition  Authority  for  that fiscal year, less the amount
11    deposited into the McCormick Place Expansion Project Fund  by
12    the  State Treasurer in the respective month under subsection
13    (g) of Section 13 of the  Metropolitan  Pier  and  Exposition
14    Authority  Act,  plus cumulative deficiencies in the deposits
15    required under this Section for previous  months  and  years,
16    shall be deposited into the McCormick Place Expansion Project
17    Fund,  until  the  full amount requested for the fiscal year,
18    but not in excess of the amount  specified  above  as  "Total
19    Deposit", has been deposited.
20        Subject  to  payment  of  amounts into the Build Illinois
21    Fund and the McCormick Place Expansion Project Fund  pursuant
22    to  the  preceding  paragraphs  or  in  any amendment thereto
23    hereafter enacted, each month the Department shall  pay  into
24    the  Local  Government  Distributive  Fund  0.4%  of  the net
25    revenue realized for the preceding month from the 5%  general
26    rate  or  0.4%  of  80%  of  the net revenue realized for the
27    preceding month from the 6.25% general rate, as the case  may
28    be,  on the selling price of tangible personal property which
29    amount shall, subject to  appropriation,  be  distributed  as
30    provided  in  Section 2 of the State Revenue Sharing Act.  No
31    payments or distributions pursuant to this paragraph shall be
32    made if the  tax  imposed  by  this  Act  on  photoprocessing
33    products  is  declared  unconstitutional,  or if the proceeds
34    from such tax are unavailable  for  distribution  because  of
 
SB1591 Engrossed            -297-              LRB9111045EGfg
 1    litigation.
 2        Subject  to  payment  of  amounts into the Build Illinois
 3    Fund, the McCormick Place Expansion  Project  Fund,  and  the
 4    Local  Government Distributive Fund pursuant to the preceding
 5    paragraphs or in any amendments  thereto  hereafter  enacted,
 6    beginning  July  1, 1993, the Department shall each month pay
 7    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
 8    revenue  realized  for  the  preceding  month  from the 6.25%
 9    general rate  on  the  selling  price  of  tangible  personal
10    property.
11        Remaining  moneys  received by the Department pursuant to
12    this Act shall be paid into the General Revenue Fund  of  the
13    State Treasury.
14        The  Department  may,  upon  separate written notice to a
15    taxpayer, require the taxpayer to prepare and file  with  the
16    Department  on a form prescribed by the Department within not
17    less than 60 days after  receipt  of  the  notice  an  annual
18    information  return for the tax year specified in the notice.
19    Such  annual  return  to  the  Department  shall  include   a
20    statement  of  gross receipts as shown by the taxpayer's last
21    Federal income tax return.  If  the  total  receipts  of  the
22    business  as reported in the Federal income tax return do not
23    agree with the gross receipts reported to the  Department  of
24    Revenue for the same period, the taxpayer shall attach to his
25    annual  return  a  schedule showing a reconciliation of the 2
26    amounts and the reasons for the difference.   The  taxpayer's
27    annual  return to the Department shall also disclose the cost
28    of goods sold by the taxpayer during the year covered by such
29    return, opening and closing inventories  of  such  goods  for
30    such  year, cost of goods used from stock or taken from stock
31    and given away by the taxpayer during  such  year,  pay  roll
32    information  of  the taxpayer's business during such year and
33    any additional reasonable information  which  the  Department
34    deems  would  be  helpful  in determining the accuracy of the
 
SB1591 Engrossed            -298-              LRB9111045EGfg
 1    monthly, quarterly or annual returns filed by  such  taxpayer
 2    as hereinbefore provided for in this Section.
 3        If the annual information return required by this Section
 4    is  not  filed  when  and  as required, the taxpayer shall be
 5    liable as follows:
 6             (i)  Until January 1, 1994, the  taxpayer  shall  be
 7        liable  for  a  penalty equal to 1/6 of 1% of the tax due
 8        from such taxpayer under this Act during the period to be
 9        covered by the annual return for each month  or  fraction
10        of  a  month  until such return is filed as required, the
11        penalty to be assessed and collected in the  same  manner
12        as any other penalty provided for in this Act.
13             (ii)  On  and  after  January  1, 1994, the taxpayer
14        shall be liable for a penalty as described in Section 3-4
15        of the Uniform Penalty and Interest Act.
16        The chief executive officer, proprietor, owner or highest
17    ranking manager shall sign the annual return to  certify  the
18    accuracy  of  the  information contained therein.  Any person
19    who willfully signs the annual  return  containing  false  or
20    inaccurate   information  shall  be  guilty  of  perjury  and
21    punished accordingly.  The annual return form  prescribed  by
22    the  Department  shall  include  a  warning  that  the person
23    signing the return may be liable for perjury.
24        The foregoing portion  of  this  Section  concerning  the
25    filing  of  an annual information return shall not apply to a
26    serviceman who is not required to file an income  tax  return
27    with the United States Government.
28        As  soon  as  possible after the first day of each month,
29    upon  certification  of  the  Department  of   Revenue,   the
30    Comptroller  shall  order transferred and the Treasurer shall
31    transfer from the General Revenue Fund to the Motor Fuel  Tax
32    Fund  an  amount  equal  to  1.7%  of  80% of the net revenue
33    realized under this  Act  for  the  second  preceding  month.
34    Beginning  April 1, 2000, this transfer is no longer required
 
SB1591 Engrossed            -299-              LRB9111045EGfg
 1    and shall not be made.
 2        Net revenue realized for a month  shall  be  the  revenue
 3    collected  by the State pursuant to this Act, less the amount
 4    paid out during  that  month  as  refunds  to  taxpayers  for
 5    overpayment of liability.
 6        For  greater  simplicity  of  administration, it shall be
 7    permissible  for  manufacturers,  importers  and  wholesalers
 8    whose products are sold by numerous servicemen  in  Illinois,
 9    and  who  wish  to  do  so,  to assume the responsibility for
10    accounting and paying to  the  Department  all  tax  accruing
11    under  this Act with respect to such sales, if the servicemen
12    who are  affected  do  not  make  written  objection  to  the
13    Department to this arrangement.
14    (Source: P.A. 90-612, eff. 7-8-98; 91-37, eff. 7-1-99; 91-51,
15    eff.  6-30-99;  91-101,  eff.  7-12-99; 91-541, eff. 8-13-99;
16    revised 9-28-99.)

17        Section 36.  The Retailers' Occupation Tax Act is amended
18    by changing Sections 2-5 and 3 as follows:

19        (35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
20        Sec. 2-5.  Exemptions.  Gross receipts from proceeds from
21    the sale of the  following  tangible  personal  property  are
22    exempt from the tax imposed by this Act:
23        (1)  Farm chemicals.
24        (2)  Farm  machinery  and  equipment,  both new and used,
25    including that manufactured on special  order,  certified  by
26    the purchaser to be used primarily for production agriculture
27    or   State   or   federal  agricultural  programs,  including
28    individual replacement parts for the machinery and equipment,
29    including machinery and equipment purchased  for  lease,  and
30    including implements of husbandry defined in Section 1-130 of
31    the  Illinois  Vehicle  Code, farm machinery and agricultural
32    chemical and fertilizer spreaders, and nurse wagons  required
 
SB1591 Engrossed            -300-              LRB9111045EGfg
 1    to  be registered under Section 3-809 of the Illinois Vehicle
 2    Code, but excluding  other  motor  vehicles  required  to  be
 3    registered  under  the  Illinois  Vehicle Code. Horticultural
 4    polyhouses or hoop houses used for propagating,  growing,  or
 5    overwintering  plants  shall be considered farm machinery and
 6    equipment under this item (2). Agricultural  chemical  tender
 7    tanks  and dry boxes shall include units sold separately from
 8    a motor vehicle  required  to  be  licensed  and  units  sold
 9    mounted  on  a  motor vehicle required to be licensed, if the
10    selling price of the tender is separately stated.
11        Farm machinery  and  equipment  shall  include  precision
12    farming  equipment  that  is  installed  or  purchased  to be
13    installed on farm machinery and equipment including, but  not
14    limited   to,   tractors,   harvesters,  sprayers,  planters,
15    seeders, or spreaders. Precision farming equipment  includes,
16    but  is  not  limited  to,  soil  testing sensors, computers,
17    monitors, software, global positioning and  mapping  systems,
18    and other such equipment.
19        Farm  machinery  and  equipment  also includes computers,
20    sensors, software, and related equipment  used  primarily  in
21    the  computer-assisted  operation  of  production agriculture
22    facilities,  equipment,  and  activities  such  as,  but  not
23    limited to, the collection, monitoring,  and  correlation  of
24    animal  and  crop  data for the purpose of formulating animal
25    diets and agricultural chemicals.  This item  (7)  is  exempt
26    from the provisions of Section 2-70.
27        (3)  Distillation machinery and equipment, sold as a unit
28    or  kit, assembled or installed by the retailer, certified by
29    the user to be used only for the production of ethyl  alcohol
30    that  will  be  used  for  consumption  as motor fuel or as a
31    component of motor fuel for the personal use of the user, and
32    not subject to sale or resale.
33        (4)  Graphic  arts  machinery  and  equipment,  including
34    repair  and  replacement  parts,  both  new  and  used,   and
 
SB1591 Engrossed            -301-              LRB9111045EGfg
 1    including that manufactured on special order or purchased for
 2    lease,  certified  by  the purchaser to be used primarily for
 3    graphic arts production.
 4        (5)  A motor vehicle  of  the  first  division,  a  motor
 5    vehicle of the second division that is a self-contained motor
 6    vehicle  designed  or permanently converted to provide living
 7    quarters for  recreational,  camping,  or  travel  use,  with
 8    direct  walk  through  access to the living quarters from the
 9    driver's seat, or a motor vehicle of the second division that
10    is of the van configuration designed for  the  transportation
11    of not less than 7 nor more than 16 passengers, as defined in
12    Section  1-146 of the Illinois Vehicle Code, that is used for
13    automobile renting, as  defined  in  the  Automobile  Renting
14    Occupation and Use Tax Act.
15        (6)  Personal   property   sold  by  a  teacher-sponsored
16    student  organization  affiliated  with  an   elementary   or
17    secondary school located in Illinois.
18        (7)  Proceeds  of  that portion of the selling price of a
19    passenger car the sale of which is subject to the Replacement
20    Vehicle Tax.
21        (8)  Personal property sold to an  Illinois  county  fair
22    association  for  use  in conducting, operating, or promoting
23    the county fair.
24        (9)  Personal property sold to a not-for-profit  arts  or
25    cultural  organization that establishes, by proof required by
26    the Department by rule, that it  has  received  an  exemption
27    under Section 501(c)(3) of the Internal Revenue Code and that
28    is  organized and operated for the presentation or support of
29    arts or cultural programming, activities, or services.  These
30    organizations include, but are  not  limited  to,  music  and
31    dramatic  arts  organizations such as symphony orchestras and
32    theatrical groups, arts and cultural  service  organizations,
33    local  arts  councils,  visual  arts organizations, and media
34    arts organizations.
 
SB1591 Engrossed            -302-              LRB9111045EGfg
 1        (10)  Personal property sold by a  corporation,  society,
 2    association,  foundation, institution, or organization, other
 3    than a limited  liability  company,  that  is  organized  and
 4    operated  as  a  not-for-profit  service  enterprise  for the
 5    benefit of persons 65 years of age or older if  the  personal
 6    property  was not purchased by the enterprise for the purpose
 7    of resale by the enterprise.
 8        (11)  Personal property sold to a governmental body, to a
 9    corporation, society, association, foundation, or institution
10    organized and operated exclusively for charitable, religious,
11    or educational purposes, or to a not-for-profit  corporation,
12    society,    association,    foundation,    institution,    or
13    organization  that  has  no compensated officers or employees
14    and  that  is  organized  and  operated  primarily  for   the
15    recreation  of  persons  55  years of age or older. A limited
16    liability company may qualify for the  exemption  under  this
17    paragraph  only if the limited liability company is organized
18    and operated exclusively for  educational  purposes.  On  and
19    after July 1, 1987, however, no entity otherwise eligible for
20    this exemption shall make tax-free purchases unless it has an
21    active identification number issued by the Department.
22        (12)  Personal  property  sold to interstate carriers for
23    hire for use as rolling stock moving in  interstate  commerce
24    or  to lessors under leases of one year or longer executed or
25    in effect at the time of purchase by interstate carriers  for
26    hire  for  use as rolling stock moving in interstate commerce
27    and equipment  operated  by  a  telecommunications  provider,
28    licensed  as  a  common carrier by the Federal Communications
29    Commission, which is permanently installed in or  affixed  to
30    aircraft moving in interstate commerce.
31        (13)  Proceeds from sales to owners, lessors, or shippers
32    of  tangible personal property that is utilized by interstate
33    carriers  for  hire  for  use  as  rolling  stock  moving  in
34    interstate   commerce   and   equipment   operated    by    a
 
SB1591 Engrossed            -303-              LRB9111045EGfg
 1    telecommunications  provider, licensed as a common carrier by
 2    the Federal Communications Commission, which  is  permanently
 3    installed  in  or  affixed  to  aircraft moving in interstate
 4    commerce.
 5        (14)  Machinery and equipment that will be  used  by  the
 6    purchaser,  or  a  lessee  of the purchaser, primarily in the
 7    process of  manufacturing  or  assembling  tangible  personal
 8    property  for  wholesale or retail sale or lease, whether the
 9    sale or lease is made directly by the manufacturer or by some
10    other person, whether the materials used in the  process  are
11    owned  by  the  manufacturer or some other person, or whether
12    the sale or lease is made apart from or as an incident to the
13    seller's engaging in  the  service  occupation  of  producing
14    machines,  tools,  dies,  jigs,  patterns,  gauges,  or other
15    similar items of no commercial value on special order  for  a
16    particular purchaser.
17        (15)  Proceeds  of  mandatory  service charges separately
18    stated on customers' bills for purchase  and  consumption  of
19    food  and  beverages,  to the extent that the proceeds of the
20    service charge are in fact  turned  over  as  tips  or  as  a
21    substitute for tips to the employees who participate directly
22    in  preparing,  serving,  hosting  or cleaning up the food or
23    beverage function with respect to which the service charge is
24    imposed.
25        (16)  Petroleum products  sold  to  a  purchaser  if  the
26    seller  is prohibited by federal law from charging tax to the
27    purchaser.
28        (17)  Tangible personal property sold to a common carrier
29    by rail or motor that receives the physical possession of the
30    property in Illinois and that  transports  the  property,  or
31    shares  with  another common carrier in the transportation of
32    the property, out of Illinois on a standard uniform  bill  of
33    lading  showing  the seller of the property as the shipper or
34    consignor of the property to a destination outside  Illinois,
 
SB1591 Engrossed            -304-              LRB9111045EGfg
 1    for use outside Illinois.
 2        (18)  Legal  tender,  currency,  medallions,  or  gold or
 3    silver  coinage  issued  by  the  State  of   Illinois,   the
 4    government of the United States of America, or the government
 5    of any foreign country, and bullion.
 6        (19)  Oil  field  exploration,  drilling,  and production
 7    equipment, including (i) rigs and parts of rigs, rotary rigs,
 8    cable tool rigs, and workover rigs,  (ii)  pipe  and  tubular
 9    goods,  including  casing  and drill strings, (iii) pumps and
10    pump-jack units, (iv) storage tanks and flow lines,  (v)  any
11    individual   replacement  part  for  oil  field  exploration,
12    drilling, and production equipment, and  (vi)  machinery  and
13    equipment  purchased  for lease; but excluding motor vehicles
14    required to be registered under the Illinois Vehicle Code.
15        (20)  Photoprocessing machinery and equipment,  including
16    repair  and  replacement  parts, both new and used, including
17    that  manufactured  on  special  order,  certified   by   the
18    purchaser  to  be  used  primarily  for  photoprocessing, and
19    including photoprocessing machinery and  equipment  purchased
20    for lease.
21        (21)  Coal   exploration,   mining,  offhighway  hauling,
22    processing, maintenance, and reclamation equipment, including
23    replacement parts  and  equipment,  and  including  equipment
24    purchased for lease, but excluding motor vehicles required to
25    be registered under the Illinois Vehicle Code.
26        (22)  Fuel  and  petroleum products sold to or used by an
27    air  carrier,  certified  by  the  carrier  to  be  used  for
28    consumption, shipment, or  storage  in  the  conduct  of  its
29    business  as an air common carrier, for a flight destined for
30    or returning from a location or locations outside the  United
31    States  without  regard  to  previous  or subsequent domestic
32    stopovers.
33        (23)  A  transaction  in  which  the  purchase  order  is
34    received by a florist who is located  outside  Illinois,  but
 
SB1591 Engrossed            -305-              LRB9111045EGfg
 1    who has a florist located in Illinois deliver the property to
 2    the purchaser or the purchaser's donee in Illinois.
 3        (24)  Fuel  consumed  or  used in the operation of ships,
 4    barges, or vessels that are used  primarily  in  or  for  the
 5    transportation  of  property or the conveyance of persons for
 6    hire on rivers  bordering  on  this  State  if  the  fuel  is
 7    delivered  by  the  seller to the purchaser's barge, ship, or
 8    vessel while it is afloat upon that bordering river.
 9        (25)  A motor vehicle sold in this State to a nonresident
10    even though the motor vehicle is delivered to the nonresident
11    in this State, if the motor vehicle is not to  be  titled  in
12    this  State, and if a driveaway decal permit is issued to the
13    motor vehicle as provided in Section 3-603  of  the  Illinois
14    Vehicle  Code  or  if  the  nonresident purchaser has vehicle
15    registration plates to transfer to  the  motor  vehicle  upon
16    returning  to  his  or  her  home state.  The issuance of the
17    driveaway   decal   permit   or   having   the   out-of-state
18    registration plates to be transferred is prima facie evidence
19    that the motor vehicle will not be titled in this State.
20        (26)  Semen used for artificial insemination of livestock
21    for direct agricultural production.
22        (27)  Horses, or interests in horses, registered with and
23    meeting the requirements of any of  the  Arabian  Horse  Club
24    Registry  of  America, Appaloosa Horse Club, American Quarter
25    Horse Association, United  States  Trotting  Association,  or
26    Jockey Club, as appropriate, used for purposes of breeding or
27    racing for prizes.
28        (28)  Computers and communications equipment utilized for
29    any  hospital  purpose  and  equipment used in the diagnosis,
30    analysis, or treatment of hospital patients sold to a  lessor
31    who leases the equipment, under a lease of one year or longer
32    executed  or  in  effect  at  the  time of the purchase, to a
33    hospital  that  has  been  issued  an  active  tax  exemption
34    identification number by the Department under Section  1g  of
 
SB1591 Engrossed            -306-              LRB9111045EGfg
 1    this Act.
 2        (29)  Personal  property  sold to a lessor who leases the
 3    property, under a lease of one year or longer executed or  in
 4    effect  at  the  time of the purchase, to a governmental body
 5    that has been issued an active tax  exemption  identification
 6    number by the Department under Section 1g of this Act.
 7        (30)  Beginning  with  taxable  years  ending on or after
 8    December 31, 1995 and ending with taxable years ending on  or
 9    before  December  31, 2004, personal property that is donated
10    for disaster relief to  be  used  in  a  State  or  federally
11    declared disaster area in Illinois or bordering Illinois by a
12    manufacturer  or retailer that is registered in this State to
13    a   corporation,   society,   association,   foundation,   or
14    institution that  has  been  issued  a  sales  tax  exemption
15    identification  number by the Department that assists victims
16    of the disaster who reside within the declared disaster area.
17        (31)  Beginning with taxable years  ending  on  or  after
18    December  31, 1995 and ending with taxable years ending on or
19    before December 31, 2004, personal property that is  used  in
20    the  performance  of  infrastructure  repairs  in this State,
21    including but not limited to  municipal  roads  and  streets,
22    access  roads,  bridges,  sidewalks,  waste disposal systems,
23    water and  sewer  line  extensions,  water  distribution  and
24    purification  facilities,  storm water drainage and retention
25    facilities, and sewage treatment facilities, resulting from a
26    State or federally declared disaster in Illinois or bordering
27    Illinois  when  such  repairs  are  initiated  on  facilities
28    located in the declared disaster area within 6  months  after
29    the disaster.
30        (32)  Beginning  July 1, 1999, game or game birds sold at
31    a "game breeding and hunting preserve  area"  or  an  "exotic
32    game  hunting  area"  as those terms are used in the Wildlife
33    Code or at a hunting enclosure approved through rules adopted
34    by the Department of Natural Resources.   This  paragraph  is
 
SB1591 Engrossed            -307-              LRB9111045EGfg
 1    exempt from the provisions of Section 2-70.
 2        (33)  (32)  A  motor  vehicle, as that term is defined in
 3    Section 1-146 of the Illinois Vehicle Code, that  is  donated
 4    to   a   corporation,  limited  liability  company,  society,
 5    association, foundation, or institution that is determined by
 6    the Department to be organized and operated  exclusively  for
 7    educational  purposes.   For  purposes  of this exemption, "a
 8    corporation, limited liability company, society, association,
 9    foundation, or institution organized and operated exclusively
10    for educational  purposes"  means  all  tax-supported  public
11    schools, private schools that offer systematic instruction in
12    useful  branches  of  learning  by  methods  common to public
13    schools  and  that  compare  favorably  in  their  scope  and
14    intensity with the course of study presented in tax-supported
15    schools, and vocational or technical  schools  or  institutes
16    organized  and  operated  exclusively  to provide a course of
17    study of not less than  6  weeks  duration  and  designed  to
18    prepare  individuals to follow a trade or to pursue a manual,
19    technical, mechanical, industrial,  business,  or  commercial
20    occupation.
21        (34) (33)  Beginning January 1, 2000,  personal property,
22    including  food, purchased through fundraising events for the
23    benefit of  a  public  or  private  elementary  or  secondary
24    school,  a  group  of  those  schools,  or one or more school
25    districts if the events are sponsored by an entity recognized
26    by the school district that consists primarily of  volunteers
27    and  includes  parents  and  teachers of the school children.
28    This paragraph does not apply to fundraising events  (i)  for
29    the benefit of private home instruction or (ii) for which the
30    fundraising  entity  purchases  the personal property sold at
31    the events from another individual or entity  that  sold  the
32    property  for the purpose of resale by the fundraising entity
33    and that profits from the sale  to  the  fundraising  entity.
34    This paragraph is exempt from the provisions of Section 2-70.
 
SB1591 Engrossed            -308-              LRB9111045EGfg
 1        (35)   (32)  Beginning  January  1,  2000,  new  or  used
 2    automatic vending machines that prepare and  serve  hot  food
 3    and  beverages,  including coffee, soup, and other items, and
 4    replacement parts for these  machines.    This  paragraph  is
 5    exempt from the provisions of Section 2-70.
 6    (Source: P.A.   90-14,  eff.  7-1-97;  90-519,  eff.  6-1-98;
 7    90-552, eff. 12-12-97;  90-605,  eff.  6-30-98;  91-51,  eff.
 8    6-30-99;  91-200,  eff. 7-20-99; 91-439, eff. 8-6-99; 91-533,
 9    eff. 8-13-99; 91-637, eff.  8-20-99;  91-644,  eff.  8-20-99;
10    revised 9-28-99.)

11        (35 ILCS 120/3) (from Ch. 120, par. 442)
12        Sec. 3.  Except as provided in this Section, on or before
13    the  twentieth  day  of  each  calendar  month,  every person
14    engaged in the business of selling tangible personal property
15    at retail in this State during the preceding  calendar  month
16    shall file a return with the Department, stating:
17             1.  The name of the seller;
18             2.  His  residence  address  and  the address of his
19        principal place  of  business  and  the  address  of  the
20        principal  place  of  business  (if  that  is a different
21        address) from which he engages in the business of selling
22        tangible personal property at retail in this State;
23             3.  Total amount of receipts received by him  during
24        the  preceding calendar month or quarter, as the case may
25        be, from sales of tangible personal  property,  and  from
26        services furnished, by him during such preceding calendar
27        month or quarter;
28             4.  Total   amount   received   by  him  during  the
29        preceding calendar month or quarter on  charge  and  time
30        sales  of  tangible  personal property, and from services
31        furnished, by him prior to the month or quarter for which
32        the return is filed;
33             5.  Deductions allowed by law;
 
SB1591 Engrossed            -309-              LRB9111045EGfg
 1             6.  Gross receipts which were received by him during
 2        the preceding calendar month  or  quarter  and  upon  the
 3        basis of which the tax is imposed;
 4             7.  The  amount  of credit provided in Section 2d of
 5        this Act;
 6             8.  The amount of tax due;
 7             9.  The signature of the taxpayer; and
 8             10.  Such  other  reasonable  information   as   the
 9        Department may require.
10        If a taxpayer fails to sign a return within 30 days after
11    the proper notice and demand for signature by the Department,
12    the  return shall be considered valid and any amount shown to
13    be due on the return shall be deemed assessed.
14        Each return shall be  accompanied  by  the  statement  of
15    prepaid tax issued pursuant to Section 2e for which credit is
16    claimed.
17        A  retailer  may  accept a Manufacturer's Purchase Credit
18    certification from a purchaser in satisfaction of Use Tax  as
19    provided  in Section 3-85 of the Use Tax Act if the purchaser
20    provides the appropriate documentation as required by Section
21    3-85 of the Use Tax Act.  A  Manufacturer's  Purchase  Credit
22    certification,  accepted by a retailer as provided in Section
23    3-85 of the Use Tax Act, may be  used  by  that  retailer  to
24    satisfy  Retailers'  Occupation  Tax  liability in the amount
25    claimed in the certification, not  to  exceed  6.25%  of  the
26    receipts subject to tax from a qualifying purchase.
27        The  Department  may  require  returns  to  be filed on a
28    quarterly basis.  If so required, a return for each  calendar
29    quarter  shall be filed on or before the twentieth day of the
30    calendar month following the end of  such  calendar  quarter.
31    The taxpayer shall also file a return with the Department for
32    each  of the first two months of each calendar quarter, on or
33    before the twentieth day of  the  following  calendar  month,
34    stating:
 
SB1591 Engrossed            -310-              LRB9111045EGfg
 1             1.  The name of the seller;
 2             2.  The  address  of the principal place of business
 3        from which he engages in the business of selling tangible
 4        personal property at retail in this State;
 5             3.  The total amount of taxable receipts received by
 6        him during the preceding calendar  month  from  sales  of
 7        tangible  personal  property by him during such preceding
 8        calendar month, including receipts from charge  and  time
 9        sales, but less all deductions allowed by law;
10             4.  The  amount  of credit provided in Section 2d of
11        this Act;
12             5.  The amount of tax due; and
13             6.  Such  other  reasonable   information   as   the
14        Department may require.
15        If  a total amount of less than $1 is payable, refundable
16    or creditable, such amount shall be disregarded if it is less
17    than 50 cents and shall be increased to $1 if it is 50  cents
18    or more.
19        Beginning  October 1, 1993, a taxpayer who has an average
20    monthly tax liability of $150,000  or  more  shall  make  all
21    payments  required  by  rules of the Department by electronic
22    funds transfer.  Beginning October 1, 1994,  a  taxpayer  who
23    has  an  average  monthly  tax  liability of $100,000 or more
24    shall make all payments required by rules of  the  Department
25    by  electronic  funds transfer.  Beginning October 1, 1995, a
26    taxpayer who has an average monthly tax liability of  $50,000
27    or  more  shall  make  all  payments required by rules of the
28    Department by electronic funds transfer.   Beginning  October
29    1,  2000,  a  taxpayer  who  has  an  annual tax liability of
30    $200,000 or more shall make all payments required by rules of
31    the  Department  by  electronic  funds  transfer.   The  term
32    "annual tax liability" shall be the  sum  of  the  taxpayer's
33    liabilities  under  this  Act,  and under all other State and
34    local  occupation  and  use  tax  laws  administered  by  the
 
SB1591 Engrossed            -311-              LRB9111045EGfg
 1    Department, for the immediately preceding calendar year.  The
 2    term  "average monthly tax liability" shall be the sum of the
 3    taxpayer's liabilities under this Act, and  under  all  other
 4    State  and  local occupation and use tax laws administered by
 5    the Department, for the immediately preceding  calendar  year
 6    divided by 12.
 7        Before  August  1  of  each  year  beginning in 1993, the
 8    Department  shall  notify  all  taxpayers  required  to  make
 9    payments  by  electronic  funds  transfer.    All   taxpayers
10    required  to make payments by electronic funds transfer shall
11    make those payments for a minimum of one  year  beginning  on
12    October 1.
13        Any  taxpayer not required to make payments by electronic
14    funds transfer may make payments by electronic funds transfer
15    with the permission of the Department.
16        All taxpayers required  to  make  payment  by  electronic
17    funds  transfer  and  any taxpayers authorized to voluntarily
18    make payments by electronic funds transfer shall  make  those
19    payments in the manner authorized by the Department.
20        The Department shall adopt such rules as are necessary to
21    effectuate  a  program  of  electronic funds transfer and the
22    requirements of this Section.
23        Any amount which is required to be shown or  reported  on
24    any  return  or  other document under this Act shall, if such
25    amount is not a whole-dollar  amount,  be  increased  to  the
26    nearest  whole-dollar amount in any case where the fractional
27    part of a dollar is 50 cents or more, and  decreased  to  the
28    nearest  whole-dollar  amount  where the fractional part of a
29    dollar is less than 50 cents.
30        If the retailer is otherwise required to file  a  monthly
31    return and if the retailer's average monthly tax liability to
32    the  Department  does  not  exceed  $200,  the Department may
33    authorize his returns to be filed on a quarter annual  basis,
34    with  the  return  for January, February and March of a given
 
SB1591 Engrossed            -312-              LRB9111045EGfg
 1    year being due by April 20 of such year; with the return  for
 2    April,  May  and June of a given year being due by July 20 of
 3    such year; with the return for July, August and September  of
 4    a  given  year being due by October 20 of such year, and with
 5    the return for October, November and December of a given year
 6    being due by January 20 of the following year.
 7        If the retailer is otherwise required to file  a  monthly
 8    or quarterly return and if the retailer's average monthly tax
 9    liability  with  the  Department  does  not  exceed  $50, the
10    Department may authorize his returns to be filed on an annual
11    basis, with the return for a given year being due by  January
12    20 of the following year.
13        Such  quarter  annual  and annual returns, as to form and
14    substance, shall be  subject  to  the  same  requirements  as
15    monthly returns.
16        Notwithstanding   any   other   provision   in  this  Act
17    concerning the time within which  a  retailer  may  file  his
18    return, in the case of any retailer who ceases to engage in a
19    kind  of  business  which  makes  him  responsible for filing
20    returns under this Act, such  retailer  shall  file  a  final
21    return  under  this Act with the Department not more than one
22    month after discontinuing such business.
23        Where  the  same  person  has  more  than  one   business
24    registered  with  the Department under separate registrations
25    under this Act, such person may not file each return that  is
26    due   as   a  single  return  covering  all  such  registered
27    businesses, but shall file separate  returns  for  each  such
28    registered business.
29        In  addition, with respect to motor vehicles, watercraft,
30    aircraft, and trailers that are  required  to  be  registered
31    with  an  agency  of  this State, every retailer selling this
32    kind of tangible  personal  property  shall  file,  with  the
33    Department,  upon a form to be prescribed and supplied by the
34    Department, a separate return for each such item of  tangible
 
SB1591 Engrossed            -313-              LRB9111045EGfg
 1    personal  property  which  the  retailer  sells,  except that
 2    where, in the  same  transaction,  a  retailer  of  aircraft,
 3    watercraft,  motor  vehicles  or trailers transfers more than
 4    one aircraft, watercraft, motor vehicle or trailer to another
 5    aircraft,  watercraft,  motor  vehicle  retailer  or  trailer
 6    retailer for the purpose of resale, that  seller  for  resale
 7    may  report  the  transfer of all aircraft, watercraft, motor
 8    vehicles or trailers involved  in  that  transaction  to  the
 9    Department  on the same uniform invoice-transaction reporting
10    return form.  For  purposes  of  this  Section,  "watercraft"
11    means a Class 2, Class 3, or Class 4 watercraft as defined in
12    Section  3-2  of  the  Boat  Registration  and  Safety Act, a
13    personal watercraft, or any boat  equipped  with  an  inboard
14    motor.
15        Any  retailer  who sells only motor vehicles, watercraft,
16    aircraft, or trailers that are required to be registered with
17    an agency of this State, so that  all  retailers'  occupation
18    tax liability is required to be reported, and is reported, on
19    such  transaction  reporting returns and who is not otherwise
20    required to file monthly or quarterly returns, need not  file
21    monthly or quarterly returns.  However, those retailers shall
22    be required to file returns on an annual basis.
23        The  transaction  reporting  return, in the case of motor
24    vehicles or trailers that are required to be registered  with
25    an  agency  of  this State, shall be the same document as the
26    Uniform Invoice referred to in Section 5-402 of The  Illinois
27    Vehicle  Code  and  must  show  the  name  and address of the
28    seller; the name and address of the purchaser; the amount  of
29    the  selling  price  including  the  amount  allowed  by  the
30    retailer  for  traded-in property, if any; the amount allowed
31    by the retailer for the traded-in tangible personal property,
32    if any, to the extent to which Section 1 of this  Act  allows
33    an exemption for the value of traded-in property; the balance
34    payable  after  deducting  such  trade-in  allowance from the
 
SB1591 Engrossed            -314-              LRB9111045EGfg
 1    total selling price; the amount of tax due from the  retailer
 2    with respect to such transaction; the amount of tax collected
 3    from  the  purchaser  by the retailer on such transaction (or
 4    satisfactory evidence that  such  tax  is  not  due  in  that
 5    particular  instance, if that is claimed to be the fact); the
 6    place and date of the sale; a  sufficient  identification  of
 7    the  property  sold; such other information as is required in
 8    Section 5-402 of The Illinois Vehicle Code,  and  such  other
 9    information as the Department may reasonably require.
10        The   transaction   reporting   return  in  the  case  of
11    watercraft or aircraft must show the name and address of  the
12    seller;  the name and address of the purchaser; the amount of
13    the  selling  price  including  the  amount  allowed  by  the
14    retailer for traded-in property, if any; the  amount  allowed
15    by the retailer for the traded-in tangible personal property,
16    if  any,  to the extent to which Section 1 of this Act allows
17    an exemption for the value of traded-in property; the balance
18    payable after deducting  such  trade-in  allowance  from  the
19    total  selling price; the amount of tax due from the retailer
20    with respect to such transaction; the amount of tax collected
21    from the purchaser by the retailer on  such  transaction  (or
22    satisfactory  evidence  that  such  tax  is  not  due in that
23    particular instance, if that is claimed to be the fact);  the
24    place  and  date  of the sale, a sufficient identification of
25    the  property  sold,  and  such  other  information  as   the
26    Department may reasonably require.
27        Such  transaction  reporting  return  shall  be filed not
28    later than 20 days after the day of delivery of the item that
29    is being sold, but may be filed by the retailer at  any  time
30    sooner  than  that  if  he chooses to do so.  The transaction
31    reporting return and tax remittance  or  proof  of  exemption
32    from   the  Illinois  use  tax  may  be  transmitted  to  the
33    Department by way of the State agency with  which,  or  State
34    officer  with  whom  the  tangible  personal property must be
 
SB1591 Engrossed            -315-              LRB9111045EGfg
 1    titled or registered (if titling or registration is required)
 2    if the Department and such agency or State officer  determine
 3    that   this   procedure   will  expedite  the  processing  of
 4    applications for title or registration.
 5        With each such transaction reporting return, the retailer
 6    shall remit the proper amount of tax  due  (or  shall  submit
 7    satisfactory evidence that the sale is not taxable if that is
 8    the  case),  to  the  Department or its agents, whereupon the
 9    Department shall issue, in the purchaser's name,  a  use  tax
10    receipt  (or  a certificate of exemption if the Department is
11    satisfied that the particular sale is tax exempt) which  such
12    purchaser  may  submit  to  the  agency  with which, or State
13    officer with whom, he must title  or  register  the  tangible
14    personal   property   that   is   involved   (if  titling  or
15    registration is required)  in  support  of  such  purchaser's
16    application  for an Illinois certificate or other evidence of
17    title or registration to such tangible personal property.
18        No retailer's failure or refusal to remit tax under  this
19    Act  precludes  a  user,  who  has paid the proper tax to the
20    retailer, from obtaining his certificate of  title  or  other
21    evidence of title or registration (if titling or registration
22    is  required)  upon  satisfying the Department that such user
23    has paid the proper tax (if tax is due) to the retailer.  The
24    Department shall adopt appropriate rules  to  carry  out  the
25    mandate of this paragraph.
26        If  the  user who would otherwise pay tax to the retailer
27    wants the transaction reporting return filed and the  payment
28    of  the  tax  or  proof  of  exemption made to the Department
29    before the retailer is willing to take these actions and such
30    user has not paid the tax to  the  retailer,  such  user  may
31    certify  to  the  fact  of such delay by the retailer and may
32    (upon the Department being satisfied of  the  truth  of  such
33    certification)  transmit  the  information  required  by  the
34    transaction  reporting  return  and the remittance for tax or
 
SB1591 Engrossed            -316-              LRB9111045EGfg
 1    proof of exemption directly to the Department and obtain  his
 2    tax  receipt  or  exemption determination, in which event the
 3    transaction reporting return and tax  remittance  (if  a  tax
 4    payment  was required) shall be credited by the Department to
 5    the  proper  retailer's  account  with  the  Department,  but
 6    without the 2.1% or  1.75%  discount  provided  for  in  this
 7    Section  being  allowed.  When the user pays the tax directly
 8    to the Department, he shall pay the tax in  the  same  amount
 9    and in the same form in which it would be remitted if the tax
10    had been remitted to the Department by the retailer.
11        Refunds  made  by  the seller during the preceding return
12    period  to  purchasers,  on  account  of  tangible   personal
13    property  returned  to  the  seller,  shall  be  allowed as a
14    deduction under subdivision 5 of  his  monthly  or  quarterly
15    return,   as  the  case  may  be,  in  case  the  seller  had
16    theretofore included the  receipts  from  the  sale  of  such
17    tangible  personal  property in a return filed by him and had
18    paid the tax  imposed  by  this  Act  with  respect  to  such
19    receipts.
20        Where  the  seller  is a corporation, the return filed on
21    behalf of such corporation shall be signed by the  president,
22    vice-president,  secretary  or  treasurer  or by the properly
23    accredited agent of such corporation.
24        Where the seller is  a  limited  liability  company,  the
25    return filed on behalf of the limited liability company shall
26    be  signed by a manager, member, or properly accredited agent
27    of the limited liability company.
28        Except as provided in this Section, the  retailer  filing
29    the  return  under  this Section shall, at the time of filing
30    such return, pay to the Department the amount of tax  imposed
31    by  this Act less a discount of 2.1% prior to January 1, 1990
32    and 1.75% on and after January 1, 1990, or  $5  per  calendar
33    year, whichever is greater, which is allowed to reimburse the
34    retailer  for  the  expenses  incurred  in  keeping  records,
 
SB1591 Engrossed            -317-              LRB9111045EGfg
 1    preparing and filing returns, remitting the tax and supplying
 2    data  to  the  Department  on  request.   Any prepayment made
 3    pursuant to Section 2d of this Act shall be included  in  the
 4    amount  on which such 2.1% or 1.75% discount is computed.  In
 5    the case of retailers  who  report  and  pay  the  tax  on  a
 6    transaction   by  transaction  basis,  as  provided  in  this
 7    Section, such discount shall be  taken  with  each  such  tax
 8    remittance  instead  of when such retailer files his periodic
 9    return.
10        Before October 1, 2000, if the taxpayer's average monthly
11    tax liability to the Department under this Act, the  Use  Tax
12    Act,  the Service Occupation Tax Act, and the Service Use Tax
13    Act, excluding any liability for  prepaid  sales  tax  to  be
14    remitted  in  accordance  with  Section  2d  of this Act, was
15    $10,000 or more during  the  preceding  4  complete  calendar
16    quarters,  he  shall  file  a return with the Department each
17    month by the 20th day of the month next following  the  month
18    during  which  such  tax liability is incurred and shall make
19    payments to the Department on or before the 7th,  15th,  22nd
20    and  last  day  of  the  month during which such liability is
21    incurred. On and after October 1,  2000,  if  the  taxpayer's
22    average  monthly  tax  liability to the Department under this
23    Act, the Use Tax Act, the Service Occupation Tax Act, and the
24    Service Use Tax Act,  excluding  any  liability  for  prepaid
25    sales  tax  to  be  remitted in accordance with Section 2d of
26    this Act, was $20,000 or more during the preceding 4 complete
27    calendar quarters, he shall file a return with the Department
28    each month by the 20th day of the month  next  following  the
29    month  during  which such tax liability is incurred and shall
30    make payment to the Department on or before  the  7th,  15th,
31    22nd and last day of the month during which such liability is
32    incurred.    If  the month during which such tax liability is
33    incurred began prior to January 1, 1985, each  payment  shall
34    be  in  an  amount  equal  to  1/4  of  the taxpayer's actual
 
SB1591 Engrossed            -318-              LRB9111045EGfg
 1    liability for the month or an amount set  by  the  Department
 2    not  to  exceed  1/4  of the average monthly liability of the
 3    taxpayer to the  Department  for  the  preceding  4  complete
 4    calendar  quarters  (excluding the month of highest liability
 5    and the month of lowest liability in such 4 quarter  period).
 6    If  the  month  during  which  such tax liability is incurred
 7    begins on or after January 1, 1985 and prior  to  January  1,
 8    1987,  each  payment  shall be in an amount equal to 22.5% of
 9    the taxpayer's actual liability for the month or 27.5% of the
10    taxpayer's liability for  the  same  calendar  month  of  the
11    preceding year.  If the month during which such tax liability
12    is  incurred  begins on or after January 1, 1987 and prior to
13    January 1, 1988, each payment shall be in an amount equal  to
14    22.5%  of  the  taxpayer's  actual liability for the month or
15    26.25% of the taxpayer's  liability  for  the  same  calendar
16    month  of the preceding year.  If the month during which such
17    tax liability is incurred begins on or after January 1, 1988,
18    and prior to January 1, 1989, or begins on or  after  January
19    1, 1996, each payment shall be in an amount equal to 22.5% of
20    the  taxpayer's  actual liability for the month or 25% of the
21    taxpayer's liability for  the  same  calendar  month  of  the
22    preceding  year. If the month during which such tax liability
23    is incurred begins on or after January 1, 1989, and prior  to
24    January  1, 1996, each payment shall be in an amount equal to
25    22.5% of the taxpayer's actual liability for the month or 25%
26    of the taxpayer's liability for the same  calendar  month  of
27    the preceding year or 100% of the taxpayer's actual liability
28    for the quarter monthly reporting period.  The amount of such
29    quarter  monthly payments shall be credited against the final
30    tax liability  of  the  taxpayer's  return  for  that  month.
31    Before  October  1, 2000, once applicable, the requirement of
32    the making of quarter monthly payments to the  Department  by
33    taxpayers  having an average monthly tax liability of $10,000
34    or more as determined in  the  manner  provided  above  shall
 
SB1591 Engrossed            -319-              LRB9111045EGfg
 1    continue  until  such taxpayer's average monthly liability to
 2    the Department  during  the  preceding  4  complete  calendar
 3    quarters  (excluding  the  month of highest liability and the
 4    month of lowest liability) is less than $9,000, or until such
 5    taxpayer's average monthly liability  to  the  Department  as
 6    computed  for  each  calendar  quarter  of  the  4  preceding
 7    complete  calendar  quarter  period  is  less  than  $10,000.
 8    However,  if  a  taxpayer  can  show  the  Department  that a
 9    substantial change in the taxpayer's  business  has  occurred
10    which  causes  the  taxpayer  to  anticipate that his average
11    monthly tax liability for the reasonably  foreseeable  future
12    will fall below the $10,000 threshold stated above, then such
13    taxpayer  may  petition  the  Department for a change in such
14    taxpayer's reporting status.  On and after October  1,  2000,
15    once  applicable,  the  requirement  of the making of quarter
16    monthly payments to the Department  by  taxpayers  having  an
17    average   monthly   tax  liability  of  $20,000  or  more  as
18    determined in the manner provided above shall continue  until
19    such  taxpayer's  average monthly liability to the Department
20    during the preceding 4 complete calendar quarters  (excluding
21    the  month  of  highest  liability  and  the  month of lowest
22    liability) is less than  $19,000  or  until  such  taxpayer's
23    average  monthly  liability to the Department as computed for
24    each calendar quarter of the 4  preceding  complete  calendar
25    quarter  period is less than $20,000.  However, if a taxpayer
26    can show the Department that  a  substantial  change  in  the
27    taxpayer's business has occurred which causes the taxpayer to
28    anticipate  that  his  average  monthly tax liability for the
29    reasonably foreseeable future will  fall  below  the  $20,000
30    threshold  stated  above, then such taxpayer may petition the
31    Department for a change in such taxpayer's reporting  status.
32    The  Department shall change such taxpayer's reporting status
33    unless it finds that such change is seasonal  in  nature  and
34    not  likely  to  be  long  term.  If any such quarter monthly
 
SB1591 Engrossed            -320-              LRB9111045EGfg
 1    payment is not paid at the time or in the amount required  by
 2    this Section, then the taxpayer shall be liable for penalties
 3    and interest on the difference between the minimum amount due
 4    as  a  payment and the amount of such quarter monthly payment
 5    actually and timely paid, except insofar as the taxpayer  has
 6    previously  made payments for that month to the Department in
 7    excess of the minimum payments previously due as provided  in
 8    this  Section. The Department shall make reasonable rules and
 9    regulations to govern the quarter monthly payment amount  and
10    quarter monthly payment dates for taxpayers who file on other
11    than a calendar monthly basis.
12        Without  regard to whether a taxpayer is required to make
13    quarter monthly payments as specified above, any taxpayer who
14    is required by Section 2d of this Act to  collect  and  remit
15    prepaid  taxes  and has collected prepaid taxes which average
16    in excess  of  $25,000  per  month  during  the  preceding  2
17    complete  calendar  quarters,  shall  file  a return with the
18    Department as required by Section 2f and shall make  payments
19    to  the  Department on or before the 7th, 15th, 22nd and last
20    day of the month during which such liability is incurred.  If
21    the month during which such tax liability is  incurred  began
22    prior  to  the effective date of this amendatory Act of 1985,
23    each payment shall be in an amount not less than 22.5% of the
24    taxpayer's actual liability under Section 2d.  If  the  month
25    during  which  such  tax  liability  is incurred begins on or
26    after January 1, 1986, each payment shall  be  in  an  amount
27    equal  to  22.5%  of  the taxpayer's actual liability for the
28    month or 27.5% of  the  taxpayer's  liability  for  the  same
29    calendar  month of the preceding calendar year.  If the month
30    during which such tax liability  is  incurred  begins  on  or
31    after  January  1,  1987,  each payment shall be in an amount
32    equal to 22.5% of the taxpayer's  actual  liability  for  the
33    month  or  26.25%  of  the  taxpayer's liability for the same
34    calendar month of the preceding year.   The  amount  of  such
 
SB1591 Engrossed            -321-              LRB9111045EGfg
 1    quarter  monthly payments shall be credited against the final
 2    tax liability of the taxpayer's return for that  month  filed
 3    under  this  Section or Section 2f, as the case may be.  Once
 4    applicable, the requirement of the making of quarter  monthly
 5    payments  to  the Department pursuant to this paragraph shall
 6    continue until such taxpayer's average  monthly  prepaid  tax
 7    collections during the preceding 2 complete calendar quarters
 8    is  $25,000  or less.  If any such quarter monthly payment is
 9    not paid at the time or in the amount required, the  taxpayer
10    shall   be   liable   for  penalties  and  interest  on  such
11    difference, except insofar as  the  taxpayer  has  previously
12    made  payments  for  that  month  in  excess  of  the minimum
13    payments previously due.
14        If any payment provided for in this Section  exceeds  the
15    taxpayer's  liabilities  under this Act, the Use Tax Act, the
16    Service Occupation Tax Act and the Service Use  Tax  Act,  as
17    shown on an original monthly return, the Department shall, if
18    requested  by  the  taxpayer,  issue to the taxpayer a credit
19    memorandum no later than 30 days after the date  of  payment.
20    The  credit  evidenced  by  such  credit  memorandum  may  be
21    assigned  by  the  taxpayer  to a similar taxpayer under this
22    Act, the Use Tax Act, the Service Occupation Tax Act  or  the
23    Service  Use Tax Act, in accordance with reasonable rules and
24    regulations to be prescribed by the Department.  If  no  such
25    request  is made, the taxpayer may credit such excess payment
26    against tax liability subsequently  to  be  remitted  to  the
27    Department  under  this  Act,  the  Use  Tax Act, the Service
28    Occupation Tax Act or the Service Use Tax Act, in  accordance
29    with  reasonable  rules  and  regulations  prescribed  by the
30    Department.  If the Department subsequently  determined  that
31    all  or  any part of the credit taken was not actually due to
32    the taxpayer, the taxpayer's 2.1% and 1.75% vendor's discount
33    shall be reduced by 2.1% or 1.75% of the  difference  between
34    the  credit  taken  and  that actually due, and that taxpayer
 
SB1591 Engrossed            -322-              LRB9111045EGfg
 1    shall  be  liable  for  penalties  and   interest   on   such
 2    difference.
 3        If a retailer of motor fuel is entitled to a credit under
 4    Section 2d of this Act which exceeds the taxpayer's liability
 5    to  the  Department  under  this  Act for the month which the
 6    taxpayer is filing a return, the Department shall  issue  the
 7    taxpayer a credit memorandum for the excess.
 8        Beginning  January  1,  1990,  each  month the Department
 9    shall pay into the Local Government Tax Fund, a special  fund
10    in  the  State  treasury  which  is  hereby  created, the net
11    revenue realized for the preceding month from the 1%  tax  on
12    sales  of  food for human consumption which is to be consumed
13    off the premises where  it  is  sold  (other  than  alcoholic
14    beverages,  soft  drinks and food which has been prepared for
15    immediate consumption) and prescription  and  nonprescription
16    medicines,  drugs,  medical  appliances  and  insulin,  urine
17    testing materials, syringes and needles used by diabetics.
18        Beginning  January  1,  1990,  each  month the Department
19    shall pay into the County and Mass Transit District  Fund,  a
20    special  fund  in the State treasury which is hereby created,
21    4% of the net revenue realized for the preceding  month  from
22    the 6.25% general rate.
23        Beginning  January  1,  1990,  each  month the Department
24    shall pay into the Local Government Tax Fund 16% of  the  net
25    revenue  realized  for  the  preceding  month  from the 6.25%
26    general rate  on  the  selling  price  of  tangible  personal
27    property.
28        Of the remainder of the moneys received by the Department
29    pursuant  to  this  Act, (a) 1.75% thereof shall be paid into
30    the Build Illinois Fund and (b) prior to July 1,  1989,  2.2%
31    and  on  and  after  July 1, 1989, 3.8% thereof shall be paid
32    into the Build Illinois Fund; provided, however, that  if  in
33    any fiscal year the sum of (1) the aggregate of 2.2% or 3.8%,
34    as  the case may be, of the moneys received by the Department
 
SB1591 Engrossed            -323-              LRB9111045EGfg
 1    and required to be paid into the Build Illinois Fund pursuant
 2    to this Act, Section 9 of the Use Tax Act, Section 9  of  the
 3    Service  Use Tax Act, and Section 9 of the Service Occupation
 4    Tax Act, such Acts being hereinafter called  the  "Tax  Acts"
 5    and  such  aggregate  of 2.2% or 3.8%, as the case may be, of
 6    moneys being hereinafter called the "Tax Act Amount", and (2)
 7    the amount transferred to the Build Illinois  Fund  from  the
 8    State  and Local Sales Tax Reform Fund shall be less than the
 9    Annual Specified Amount (as hereinafter defined),  an  amount
10    equal  to  the  difference shall be immediately paid into the
11    Build  Illinois  Fund  from  other  moneys  received  by  the
12    Department pursuant to the Tax Acts;  the  "Annual  Specified
13    Amount"  means  the  amounts specified below for fiscal years
14    1986 through 1993:
15             Fiscal Year              Annual Specified Amount
16                 1986                       $54,800,000
17                 1987                       $76,650,000
18                 1988                       $80,480,000
19                 1989                       $88,510,000
20                 1990                       $115,330,000
21                 1991                       $145,470,000
22                 1992                       $182,730,000
23                 1993                      $206,520,000;
24    and means the Certified Annual Debt Service  Requirement  (as
25    defined  in Section 13 of the Build Illinois Bond Act) or the
26    Tax Act Amount, whichever is greater, for  fiscal  year  1994
27    and  each  fiscal year thereafter; and further provided, that
28    if on the last business day of any month the sum of  (1)  the
29    Tax  Act  Amount  required  to  be  deposited  into the Build
30    Illinois Bond Account in the Build Illinois Fund during  such
31    month  and  (2)  the amount transferred to the Build Illinois
32    Fund from the State and Local Sales  Tax  Reform  Fund  shall
33    have  been  less than 1/12 of the Annual Specified Amount, an
34    amount equal to the difference shall be immediately paid into
 
SB1591 Engrossed            -324-              LRB9111045EGfg
 1    the Build Illinois Fund from other  moneys  received  by  the
 2    Department  pursuant  to the Tax Acts; and, further provided,
 3    that in no  event  shall  the  payments  required  under  the
 4    preceding proviso result in aggregate payments into the Build
 5    Illinois Fund pursuant to this clause (b) for any fiscal year
 6    in  excess  of  the greater of (i) the Tax Act Amount or (ii)
 7    the Annual  Specified  Amount  for  such  fiscal  year.   The
 8    amounts payable into the Build Illinois Fund under clause (b)
 9    of the first sentence in this paragraph shall be payable only
10    until such time as the aggregate amount on deposit under each
11    trust   indenture   securing  Bonds  issued  and  outstanding
12    pursuant to the Build Illinois Bond Act is sufficient, taking
13    into account any future investment income, to fully  provide,
14    in  accordance  with such indenture, for the defeasance of or
15    the payment  of  the  principal  of,  premium,  if  any,  and
16    interest  on  the  Bonds secured by such indenture and on any
17    Bonds expected to be issued thereafter and all fees and costs
18    payable  with  respect  thereto,  all  as  certified  by  the
19    Director of the  Bureau  of  the  Budget.   If  on  the  last
20    business  day  of  any  month  in which Bonds are outstanding
21    pursuant to the Build Illinois Bond  Act,  the  aggregate  of
22    moneys  deposited  in  the Build Illinois Bond Account in the
23    Build Illinois Fund in such month  shall  be  less  than  the
24    amount  required  to  be  transferred  in such month from the
25    Build Illinois  Bond  Account  to  the  Build  Illinois  Bond
26    Retirement  and  Interest  Fund pursuant to Section 13 of the
27    Build Illinois Bond Act, an amount equal to  such  deficiency
28    shall  be  immediately paid from other moneys received by the
29    Department pursuant to the Tax Acts  to  the  Build  Illinois
30    Fund;  provided,  however, that any amounts paid to the Build
31    Illinois Fund in any fiscal year pursuant  to  this  sentence
32    shall be deemed to constitute payments pursuant to clause (b)
33    of  the first sentence of this paragraph and shall reduce the
34    amount otherwise payable for such  fiscal  year  pursuant  to
 
SB1591 Engrossed            -325-              LRB9111045EGfg
 1    that  clause  (b).   The  moneys  received  by the Department
 2    pursuant to this Act and required to be  deposited  into  the
 3    Build  Illinois  Fund  are  subject  to the pledge, claim and
 4    charge set forth in Section 12 of  the  Build  Illinois  Bond
 5    Act.
 6        Subject  to  payment  of  amounts into the Build Illinois
 7    Fund as  provided  in  the  preceding  paragraph  or  in  any
 8    amendment  thereto hereafter enacted, the following specified
 9    monthly  installment  of  the   amount   requested   in   the
10    certificate  of  the  Chairman  of  the Metropolitan Pier and
11    Exposition Authority provided  under  Section  8.25f  of  the
12    State  Finance  Act,  but not in excess of sums designated as
13    "Total Deposit", shall be deposited  in  the  aggregate  from
14    collections  under Section 9 of the Use Tax Act, Section 9 of
15    the Service Use Tax Act, Section 9 of the Service  Occupation
16    Tax  Act,  and Section 3 of the Retailers' Occupation Tax Act
17    into the  McCormick  Place  Expansion  Project  Fund  in  the
18    specified fiscal years.
19             Fiscal Year                   Total Deposit
20                 1993                            $0
21                 1994                        53,000,000
22                 1995                        58,000,000
23                 1996                        61,000,000
24                 1997                        64,000,000
25                 1998                        68,000,000
26                 1999                        71,000,000
27                 2000                        75,000,000
28                 2001                        80,000,000
29                 2002                        84,000,000
30                 2003                        89,000,000
31                 2004                        93,000,000
32                 2005                        97,000,000
33                 2006                       102,000,000
34                 2007                       108,000,000
 
SB1591 Engrossed            -326-              LRB9111045EGfg
 1                 2008                       115,000,000
 2                 2009                       120,000,000
 3                 2010                       126,000,000
 4                 2011                       132,000,000
 5                 2012                       138,000,000
 6                 2013 and                   145,000,000
 7        each fiscal year
 8        thereafter that bonds
 9        are outstanding under
10        Section 13.2 of the
11        Metropolitan Pier and
12        Exposition Authority
13        Act, but not after fiscal year 2029.
14        Beginning  July 20, 1993 and in each month of each fiscal
15    year thereafter, one-eighth of the amount  requested  in  the
16    certificate  of  the  Chairman  of  the Metropolitan Pier and
17    Exposition Authority for that fiscal year,  less  the  amount
18    deposited  into the McCormick Place Expansion Project Fund by
19    the State Treasurer in the respective month under  subsection
20    (g)  of  Section  13  of the Metropolitan Pier and Exposition
21    Authority Act, plus cumulative deficiencies in  the  deposits
22    required  under  this  Section for previous months and years,
23    shall be deposited into the McCormick Place Expansion Project
24    Fund, until the full amount requested for  the  fiscal  year,
25    but  not  in  excess  of the amount specified above as "Total
26    Deposit", has been deposited.
27        Subject to payment of amounts  into  the  Build  Illinois
28    Fund  and the McCormick Place Expansion Project Fund pursuant
29    to the preceding  paragraphs  or  in  any  amendment  thereto
30    hereafter  enacted,  each month the Department shall pay into
31    the Local  Government  Distributive  Fund  0.4%  of  the  net
32    revenue  realized for the preceding month from the 5% general
33    rate or 0.4% of 80% of  the  net  revenue  realized  for  the
34    preceding  month from the 6.25% general rate, as the case may
 
SB1591 Engrossed            -327-              LRB9111045EGfg
 1    be, on the selling price of tangible personal property  which
 2    amount  shall,  subject  to  appropriation, be distributed as
 3    provided in Section 2 of the State Revenue Sharing  Act.   No
 4    payments or distributions pursuant to this paragraph shall be
 5    made  if  the  tax  imposed  by  this  Act on photoprocessing
 6    products is declared unconstitutional,  or  if  the  proceeds
 7    from  such  tax  are  unavailable for distribution because of
 8    litigation.
 9        Subject to payment of amounts  into  the  Build  Illinois
10    Fund,  the McCormick Place Expansion Project to the preceding
11    paragraphs or in any amendments  thereto  hereafter  enacted,
12    beginning  July  1, 1993, the Department shall each month pay
13    into the Illinois Tax Increment Fund 0.27% of 80% of the  net
14    revenue  realized  for  the  preceding  month  from the 6.25%
15    general rate  on  the  selling  price  of  tangible  personal
16    property.
17        Of the remainder of the moneys received by the Department
18    pursuant  to  this  Act,  75%  thereof shall be paid into the
19    State Treasury and 25% shall be reserved in a special account
20    and used only for the transfer to the Common School  Fund  as
21    part of the monthly transfer from the General Revenue Fund in
22    accordance with Section 8a of the State Finance Act.
23        The  Department  may,  upon  separate written notice to a
24    taxpayer, require the taxpayer to prepare and file  with  the
25    Department  on a form prescribed by the Department within not
26    less than 60 days after  receipt  of  the  notice  an  annual
27    information  return for the tax year specified in the notice.
28    Such  annual  return  to  the  Department  shall  include   a
29    statement  of  gross receipts as shown by the retailer's last
30    Federal income tax return.  If  the  total  receipts  of  the
31    business  as reported in the Federal income tax return do not
32    agree with the gross receipts reported to the  Department  of
33    Revenue for the same period, the retailer shall attach to his
34    annual  return  a  schedule showing a reconciliation of the 2
 
SB1591 Engrossed            -328-              LRB9111045EGfg
 1    amounts and the reasons for the difference.   The  retailer's
 2    annual  return to the Department shall also disclose the cost
 3    of goods sold by the retailer during the year covered by such
 4    return, opening and closing inventories  of  such  goods  for
 5    such year, costs of goods used from stock or taken from stock
 6    and  given  away  by  the  retailer during such year, payroll
 7    information of the retailer's business during such  year  and
 8    any  additional  reasonable  information which the Department
 9    deems would be helpful in determining  the  accuracy  of  the
10    monthly,  quarterly  or annual returns filed by such retailer
11    as provided for in this Section.
12        If the annual information return required by this Section
13    is not filed when and as  required,  the  taxpayer  shall  be
14    liable as follows:
15             (i)  Until  January  1,  1994, the taxpayer shall be
16        liable for a penalty equal to 1/6 of 1% of  the  tax  due
17        from such taxpayer under this Act during the period to be
18        covered  by  the annual return for each month or fraction
19        of a month until such return is filed  as  required,  the
20        penalty  to  be assessed and collected in the same manner
21        as any other penalty provided for in this Act.
22             (ii)  On and after January  1,  1994,  the  taxpayer
23        shall be liable for a penalty as described in Section 3-4
24        of the Uniform Penalty and Interest Act.
25        The chief executive officer, proprietor, owner or highest
26    ranking  manager  shall sign the annual return to certify the
27    accuracy of the information contained therein.    Any  person
28    who  willfully  signs  the  annual return containing false or
29    inaccurate  information  shall  be  guilty  of  perjury   and
30    punished  accordingly.   The annual return form prescribed by
31    the Department  shall  include  a  warning  that  the  person
32    signing the return may be liable for perjury.
33        The  provisions  of this Section concerning the filing of
34    an annual information return do not apply to a  retailer  who
 
SB1591 Engrossed            -329-              LRB9111045EGfg
 1    is  not required to file an income tax return with the United
 2    States Government.
 3        As soon as possible after the first day  of  each  month,
 4    upon   certification   of  the  Department  of  Revenue,  the
 5    Comptroller shall order transferred and the  Treasurer  shall
 6    transfer  from the General Revenue Fund to the Motor Fuel Tax
 7    Fund an amount equal to  1.7%  of  80%  of  the  net  revenue
 8    realized  under  this  Act  for  the  second preceding month.
 9    Beginning April 1, 2000, this transfer is no longer  required
10    and shall not be made.
11        Net  revenue  realized  for  a month shall be the revenue
12    collected by the State pursuant to this Act, less the  amount
13    paid  out  during  that  month  as  refunds  to taxpayers for
14    overpayment of liability.
15        For greater simplicity of administration,  manufacturers,
16    importers  and  wholesalers whose products are sold at retail
17    in Illinois by numerous retailers, and who wish to do so, may
18    assume the responsibility for accounting and  paying  to  the
19    Department  all  tax  accruing under this Act with respect to
20    such sales, if the retailers who are  affected  do  not  make
21    written objection to the Department to this arrangement.
22        Any  person  who  promotes,  organizes,  provides  retail
23    selling  space  for concessionaires or other types of sellers
24    at the Illinois State Fair, DuQuoin State Fair, county fairs,
25    local fairs, art shows, flea markets and similar  exhibitions
26    or  events,  including  any  transient merchant as defined by
27    Section 2 of the Transient Merchant Act of 1987, is  required
28    to  file  a  report with the Department providing the name of
29    the merchant's business, the name of the  person  or  persons
30    engaged  in  merchant's  business,  the permanent address and
31    Illinois Retailers Occupation Tax Registration Number of  the
32    merchant,  the  dates  and  location  of  the event and other
33    reasonable information that the Department may require.   The
34    report must be filed not later than the 20th day of the month
 
SB1591 Engrossed            -330-              LRB9111045EGfg
 1    next  following  the month during which the event with retail
 2    sales was held.  Any  person  who  fails  to  file  a  report
 3    required  by  this  Section commits a business offense and is
 4    subject to a fine not to exceed $250.
 5        Any person engaged in the business  of  selling  tangible
 6    personal property at retail as a concessionaire or other type
 7    of  seller  at  the  Illinois  State  Fair, county fairs, art
 8    shows, flea markets and similar exhibitions or events, or any
 9    transient merchants, as defined by Section 2 of the Transient
10    Merchant Act of 1987, may be required to make a daily  report
11    of  the  amount of such sales to the Department and to make a
12    daily payment of the full amount of tax due.  The  Department
13    shall  impose  this requirement when it finds that there is a
14    significant risk of loss of revenue to the State at  such  an
15    exhibition  or  event.   Such  a  finding  shall  be based on
16    evidence that a  substantial  number  of  concessionaires  or
17    other  sellers  who  are  not  residents  of Illinois will be
18    engaging  in  the  business  of  selling  tangible   personal
19    property  at  retail  at  the  exhibition  or event, or other
20    evidence of a significant risk of  loss  of  revenue  to  the
21    State.  The Department shall notify concessionaires and other
22    sellers  affected  by the imposition of this requirement.  In
23    the  absence  of  notification   by   the   Department,   the
24    concessionaires and other sellers shall file their returns as
25    otherwise required in this Section.
26    (Source: P.A.  90-491,  eff.  1-1-99;  90-612,  eff.  7-8-98;
27    91-37,   eff.  7-1-99;  91-51,  eff.  6-30-99;  91-101,  eff.
28    7-12-99; 91-541, eff. 8-13-99; revised 9-29-99.)

29        Section 37.  The Hotel Operators' Occupation Tax  Act  is
30    amended by changing Section 6 as follows:

31        (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
32        Sec.  6.  Except as provided hereinafter in this Section,
 
SB1591 Engrossed            -331-              LRB9111045EGfg
 1    on or before the last  day  of  each  calendar  month,  every
 2    person engaged in the business of renting, leasing or letting
 3    rooms  in a hotel in this State during the preceding calendar
 4    month shall file a return with the Department, stating:
 5             1.  The name of the operator;
 6             2.  His residence address and  the  address  of  his
 7        principal  place  of  business  and  the  address  of the
 8        principal place of  business  (if  that  is  a  different
 9        address)  from  which  he  engages  in  the  business  of
10        renting,  leasing  or  letting  rooms  in a hotel in this
11        State;
12             3.  Total amount of rental receipts received by  him
13        during the preceding calendar month from renting, leasing
14        or letting rooms during such preceding calendar month;
15             4.  Total  amount of rental receipts received by him
16        during the preceding calendar month from renting, leasing
17        or letting  rooms  to  permanent  residents  during  such
18        preceding calendar month;
19             5.  Total  amount  of  other  exclusions  from gross
20        rental receipts allowed by this Act;
21             6.  Gross rental receipts which were received by him
22        during the preceding calendar month and upon the basis of
23        which the tax is imposed;
24             7.  The amount of tax due;
25             8.  Such  other  reasonable   information   as   the
26        Department may require.
27        If  the  operator's  average monthly tax liability to the
28    Department does not exceed $200, the Department may authorize
29    his returns to be filed on a quarter annual basis,  with  the
30    return  for January, February and March of a given year being
31    due by April 30 of such year; with the return for April,  May
32    and  June  of a given year being due by July 31 of such year;
33    with the return for July, August and  September  of  a  given
34    year  being  due  by  October  31  of such year, and with the
 
SB1591 Engrossed            -332-              LRB9111045EGfg
 1    return for October, November and December  of  a  given  year
 2    being due by January 31 of the following year.
 3        If  the  operator's  average monthly tax liability to the
 4    Department does not exceed $50, the Department may  authorize
 5    his  returns  to be filed on an annual basis, with the return
 6    for a given year being due by January  31  of  the  following
 7    year.
 8        Such  quarter  annual  and annual returns, as to form and
 9    substance, shall be  subject  to  the  same  requirements  as
10    monthly returns.
11        Notwithstanding   any   other   provision   in  this  Act
12    concerning the time within which an  operator  may  file  his
13    return, in the case of any operator who ceases to engage in a
14    kind  of  business  which  makes  him  responsible for filing
15    returns under this Act, such  operator  shall  file  a  final
16    return  under  this  Act  with the Department not more than 1
17    month after discontinuing such business.
18        Where the same person has more than 1 business registered
19    with the Department under separate registrations  under  this
20    Act,  such person shall not file each return that is due as a
21    single return covering all such  registered  businesses,  but
22    shall   file   separate  returns  for  each  such  registered
23    business.
24        In his return, the operator shall determine the value  of
25    any  consideration  other  than  money  received  by  him  in
26    connection  with  the renting, leasing or letting of rooms in
27    the course of his business and he shall include such value in
28    his return.  Such determination shall be  subject  to  review
29    and  revision  by  the  Department  in the manner hereinafter
30    provided for the correction of returns.
31        Where the operator is a corporation, the return filed  on
32    behalf  of such corporation shall be signed by the president,
33    vice-president, secretary or treasurer  or  by  the  properly
34    accredited agent of such corporation.
 
SB1591 Engrossed            -333-              LRB9111045EGfg
 1        The  person  filing the return herein provided for shall,
 2    at the time of filing such return, pay to the Department  the
 3    amount of tax herein imposed.  The operator filing the return
 4    under  this Section shall, at the time of filing such return,
 5    pay to the Department the amount of tax imposed by  this  Act
 6    less  a  discount of 2.1% or $25 per calendar year, whichever
 7    is greater, which is allowed to reimburse  the  operator  for
 8    the  expenses  incurred  in  keeping  records,  preparing and
 9    filing returns, remitting the tax and supplying data  to  the
10    Department on request.
11        There  shall  be  deposited in the Build Illinois Fund in
12    the State Treasury for each State  fiscal  year  40%  of  the
13    amount  of  total  net  proceeds  from  the  tax  imposed  by
14    subsection   (a)  of  Section  3.    Of  the  remaining  60%,
15    $5,000,000  shall  be  deposited  in  the   Illinois   Sports
16    Facilities  Fund  and  credited  to  the Subsidy Account each
17    fiscal year by making monthly deposits in the amount  of  1/8
18    of  $5,000,000  plus cumulative deficiencies in such deposits
19    for prior months,  and  an  additional  $8,000,000  shall  be
20    deposited in the Illinois Sports Facilities Fund and credited
21    to  the  Advance  Account  each fiscal year by making monthly
22    deposits  in  the  amount  of  1/8  of  $8,000,000  plus  any
23    cumulative deficiencies in such deposits  for  prior  months.
24    (The deposits of the additional $8,000,000 during each fiscal
25    year  shall  be  treated as advances of funds to the Illinois
26    Sports Facilities Authority for its corporate purposes to the
27    extent paid to the Authority or  its  trustee  and  shall  be
28    repaid into the General Revenue Fund in the State Treasury by
29    the  State  Treasurer  on behalf of the Authority solely from
30    collections of the tax imposed by the Authority  pursuant  to
31    Section   19  of  the  Illinois  Sports  Facilities  Act,  as
32    amended.)
33        Of the remaining 60% of the amount of total net  proceeds
34    from the tax imposed by subsection (a) of Section 3 after all
 
SB1591 Engrossed            -334-              LRB9111045EGfg
 1    required deposits in the Illinois Sports Facilities Fund, the
 2    amount equal to 8% of the net revenue realized from the Hotel
 3    Operators'  Occupation  Tax Act plus an amount equal to 8% of
 4    the net revenue realized from any tax imposed  under  Section
 5    4.05  of  the  Chicago World's Fair-1992 Authority during the
 6    preceding month shall be deposited in the Local Tourism  Fund
 7    each  month for purposes authorized by Section 605-705 of the
 8    Department of Commerce and Community  Affairs  Law  (20  ILCS
 9    605/605-705)  in the Local Tourism Fund, and beginning August
10    1, 1999, the amount equal to 6% of the net  revenue  realized
11    from  the  Hotel  Operators'  Occupation  Tax  Act during the
12    preceding month shall be  deposited  into  the  International
13    Tourism  Fund  for the purposes authorized in Section 605-725
14    of the Department of Commerce and Community Affairs Law 46.6d
15    of the Civil Administrative Code of Illinois.   "Net  revenue
16    realized  for  a  month"  means  the revenue collected by the
17    State under that Act  during  the  previous  month  less  the
18    amount  paid  out  during  that  same  month  as  refunds  to
19    taxpayers for overpayment of liability under that Act.
20        After  making  all  these deposits, all other proceeds of
21    the tax imposed under subsection (a) of Section  3  shall  be
22    deposited  in the General Revenue Fund in the State Treasury.
23    All moneys received by the Department from the additional tax
24    imposed under subsection (b) of Section 3 shall be  deposited
25    into the Build Illinois Fund in the State Treasury.
26        The  Department  may,  upon  separate written notice to a
27    taxpayer, require the taxpayer to prepare and file  with  the
28    Department  on a form prescribed by the Department within not
29    less than 60 days after  receipt  of  the  notice  an  annual
30    information return for the tax year specified in the notice.
31    Such   annual  return  to  the  Department  shall  include  a
32    statement of gross receipts as shown by the  operator's  last
33    State  income  tax  return.   If  the  total  receipts of the
34    business as reported in the State income tax  return  do  not
 
SB1591 Engrossed            -335-              LRB9111045EGfg
 1    agree  with the gross receipts reported to the Department for
 2    the same period, the operator  shall  attach  to  his  annual
 3    information return a schedule showing a reconciliation of the
 4    2 amounts and the reasons for the difference.  The operator's
 5    annual  information  return  to  the  Department  shall  also
 6    disclose  pay  roll  information  of  the operator's business
 7    during the year covered by such  return  and  any  additional
 8    reasonable  information  which  the Department deems would be
 9    helpful in determining the accuracy of the monthly, quarterly
10    or annual  tax  returns  by  such  operator  as  hereinbefore
11    provided for in this Section.
12        If the annual information return required by this Section
13    is  not  filed  when  and  as  required the taxpayer shall be
14    liable for a penalty in an amount  determined  in  accordance
15    with  Section  3-4  of  the  Uniform Penalty and Interest Act
16    until such return is filed as required,  the  penalty  to  be
17    assessed  and  collected  in  the  same  manner  as any other
18    penalty provided for in this Act.
19        The chief executive officer, proprietor, owner or highest
20    ranking manager shall sign the annual return to  certify  the
21    accuracy  of  the  information contained therein.  Any person
22    who willfully signs the annual  return  containing  false  or
23    inaccurate   information  shall  be  guilty  of  perjury  and
24    punished accordingly.  The annual return form  prescribed  by
25    the  Department  shall  include  a  warning  that  the person
26    signing the return may be liable for perjury.
27        The foregoing portion  of  this  Section  concerning  the
28    filing of an annual  information return shall not apply to an
29    operator  who  is  not  required to file an income tax return
30    with the United States Government.
31    (Source:  P.A.  90-26,  eff.  7-1-97;  91-239,  eff.  1-1-00;
32    91-604, eff. 8-16-99; revised 10-27-99.)

33        Section 38.  The Property Tax Code is amended by changing
 
SB1591 Engrossed            -336-              LRB9111045EGfg
 1    Sections 15-35, 15-105, and  15-172  and  setting  forth  and
 2    renumbering  multiple versions of the Article 10, Division 11
 3    heading and Sections 10-235 and 10-240 as follows:

 4        (35 ILCS 200/Art. 10, Div. 11 heading)
 5                  DIVISION 11.  LOW-INCOME HOUSING

 6        (35 ILCS 200/10-235)
 7        Sec.  10-235.  Section  515  low-income  housing  project
 8    valuation policy; intent. It is the policy of this State that
 9    low-income housing projects under Section 515 of the  federal
10    Housing  Act  shall  be valued at 33 and one-third percent of
11    the fair market value of their economic productivity  to  the
12    owners  of  the  projects to help insure that their valuation
13    for property taxation does not result in taxes so  high  that
14    rent  levels  must  be  raised to cover this project expense,
15    which can cause excess vacancies, project loan defaults,  and
16    eventual  loss of rental housing facilities for those most in
17    need of them, low-income families and the elderly.  It is the
18    intent of this State that  the  valuation  required  by  this
19    Division is the closest representation of cash value required
20    by law and is the method established as proper and fair.
21    (Source: P.A. 91-651, eff. 1-1-00.)

22        (35 ILCS 200/10-240)
23        Sec. 10-240. Definition of Section 515 low-income housing
24    projects.    "Section  515  low-income housing projects" mean
25    rental apartment facilities (i) developed and managed under a
26    United States Department of Agriculture Rural Rental  Housing
27    Program  designed  to  provide  affordable  housing to low to
28    moderate income families and  seniors  in  rural  communities
29    with populations under 20,000, (ii) that receive a subsidy in
30    the   form   of  a  1%  loan  interest  rate  and  a  50-year
31    amortization of the mortgage, (iii) that would not have  been
 
SB1591 Engrossed            -337-              LRB9111045EGfg
 1    built without a Section 515 interest credit subsidy, and (iv)
 2    where  the  owners  of  the projects are limited to an annual
 3    profit of an 8% return on a 5% equity investment,  which  may
 4    result in a modest cash flow to owners of the projects unless
 5    actual  expenses,  including  property  taxes,  exceed budget
 6    projections, in which case no profit may be realized.
 7    (Source: P.A. 91-651, eff. 1-1-00.)

 8        (35 ILCS 200/10-260)
 9        Sec. 10-260. 10-235. Low-income housing.  In  determining
10    the  fair  cash value of property receiving benefits from the
11    Low-Income Housing Tax Credit authorized by Section 42 of the
12    Internal Revenue Code, 26 U.S.C. 42, emphasis shall be  given
13    to  the  income approach, except in those circumstances where
14    another method is clearly more appropriate.
15    (Source: P.A. 91-502, eff. 8-13-99; revised 1-10-00.)

16        (35 ILCS 200/Art. 10, Div. 12 heading)
17          DIVISION 12. 11.  VETERANS ORGANIZATION PROPERTY

18        (35 ILCS 200/10-300)
19        Sec. 10-300.  10-240.  Veterans  organization  assessment
20    freeze.
21        (a)  For  the  taxable  year  2000  and  thereafter,  the
22    assessed  value of real property owned and used by a veterans
23    organization chartered under federal law, on which is located
24    the principal building for the post, camp, or  chapter,  must
25    be  frozen  by the chief county assessment officer at (i) 15%
26    of the 1999 assessed value of the property for property  that
27    qualifies  for  the assessment freeze in taxable year 2000 or
28    (ii) 15% of the  assessed  value  of  the  property  for  the
29    taxable  year  that  the  property  first  qualifies  for the
30    assessment freeze after taxable year 2000.  If, in any  year,
31    improvements or additions are made to the property that would
 
SB1591 Engrossed            -338-              LRB9111045EGfg
 1    increase  the  assessed value of the property were it not for
 2    this  Section,  then  15%  of  the  assessed  value  of  such
 3    improvements shall be added to the assessment of the property
 4    for that year  and  all  subsequent  years  the  property  is
 5    eligible for the freeze.
 6        (b)  The  veterans  organization  must annually submit an
 7    application to the chief  county  assessment  officer  on  or
 8    before (i) January 31 of the assessment year in counties with
 9    a population of 3,000,000 or more and (ii) December 31 of the
10    assessment   year   in   all  other  counties.   The  initial
11    application must contain  the  information  required  by  the
12    Department   of   Revenue,   including  (i)  a  copy  of  the
13    organization's congressional charter,  (ii) the  location  or
14    description of the property on which is located the principal
15    building  for  the  post,  camp,  or chapter, (iii) a written
16    instrument evidencing that the  organization  is  the  record
17    owner  or  has a legal or equitable interest in the property,
18    (iv) an affidavit that the organization is liable for  paying
19    the  real  property  taxes  on  the  property,  and  (v)  the
20    signature  of  the  organization's  chief  presiding officer.
21    Subsequent applications shall  include  any  changes  in  the
22    initial application and shall be signed by the organization's
23    chief   presiding   officer.    All   applications  shall  be
24    notarized.
25        (c)  This Section shall not apply to parcels exempt under
26    Section 15-145.
27    (Source: P.A. 91-635, eff. 8-20-99; revised 1-10-00.)

28        (35 ILCS 200/15-35)
29        Sec. 15-35.  Schools.  All property donated by the United
30    States for school purposes, and all property of schools,  not
31    sold  or  leased  or otherwise used with a view to profit, is
32    exempt, whether owned by a resident or non-resident  of  this
33    State  or  by  a corporation incorporated in any state of the
 
SB1591 Engrossed            -339-              LRB9111045EGfg
 1    United States.  Also exempt is:
 2             (a)  property  of  schools  which  is  leased  to  a
 3        municipality to be  used  for  municipal  purposes  on  a
 4        not-for-profit basis;
 5             (b)  property  of  schools  on which the schools are
 6        located and any other property of  schools  used  by  the
 7        schools  exclusively  for school purposes, including, but
 8        not limited to, student residence halls, dormitories  and
 9        other  housing  facilities for students and their spouses
10        and children, staff housing facilities, and  school-owned
11        and  operated  dormitory  or  residence halls occupied in
12        whole or in part by students who belong to  fraternities,
13        sororities, or other campus organizations;
14             (c)  property donated, granted, received or used for
15        public school, college, theological seminary, university,
16        or  other  educational purposes, whether held in trust or
17        absolutely;
18             (d)  in counties with more than 200,000  inhabitants
19        which classify property, property (including interests in
20        land  and  other  facilities)  on or adjacent to (even if
21        separated by a public street, alley, sidewalk, parkway or
22        other public way)  the  grounds  of  a  school,  if  that
23        property is used by an academic, research or professional
24        society,  institute,  association  or  organization which
25        serves the advancement of learning in a field  or  fields
26        of  study  taught by the school and which property is not
27        used with a view to profit; and
28             (e)  property  owned  by  a  school  district.   The
29        exemption  under  this  subsection is not affected by any
30        transaction  in  which,  for  the  purpose  of  obtaining
31        financing, the school district, directly  or  indirectly,
32        leases or otherwise transfers the property to another for
33        which  or  whom  property  is  not exempt and immediately
34        after the lease or transfer enters into  a  leaseback  or
 
SB1591 Engrossed            -340-              LRB9111045EGfg
 1        other  agreement  that  directly  or indirectly gives the
 2        school district a right to use, control, and possess  the
 3        property.   In  the case of a conveyance of the property,
 4        the school district must retain an option to purchase the
 5        property at a future  date  or,  within  the  limitations
 6        period  for  reverters,  the property must revert back to
 7        the school district.
 8                  (1)  If  the  property  has  been  conveyed  as
 9             described in this subsection,  the  property  is  no
10             longer  exempt  under  this  Section  as of the date
11             when:
12                       (A)  the right of the school  district  to
13                  use,  control,  and  possess  the  property  is
14                  terminated;
15                       (B)  the  school district no longer has an
16                  option to purchase  or  otherwise  acquire  the
17                  property; and
18                       (C)  there  is no provision for a reverter
19                  of the property to the school  district  within
20                  the limitations period for reverters.
21                  (2)  Pursuant  to  Sections  15-15 and 15-20 of
22             this Code, the  school  district  shall  notify  the
23             chief  county  assessment officer of any transaction
24             under this subsection.  The chief county  assessment
25             officer   shall  determine  initial  and  continuing
26             compliance with the requirements of this  subsection
27             for  tax  exemption.   Failure  to  notify the chief
28             county assessment officer  of  a  transaction  under
29             this  subsection  or  to  otherwise  comply with the
30             requirements of Sections 15-15  and  15-20  of  this
31             Code  shall,  in  the discretion of the chief county
32             assessment officer, constitute  cause  to  terminate
33             the  exemption,  notwithstanding any other provision
34             of this Code.
 
SB1591 Engrossed            -341-              LRB9111045EGfg
 1                  (3)  No provision of this subsection  shall  be
 2             construed  to  affect  the  obligation of the school
 3             district to which an exemption certificate has  been
 4             issued  under this Section from its obligation under
 5             Section  15-10  of  this  Code  to  file  an  annual
 6             certificate of status or to notify the chief  county
 7             assessment officer of transfers of interest or other
 8             changes in the status of the property as required by
 9             this Code.
10                  (4)  The changes made by this amendatory Act of
11             the   91st   General  Assembly  are  declarative  of
12             existing law and shall not be  construed  as  a  new
13             enactment; and.
14             (f)   (e)  in   counties   with  more  than  200,000
15        inhabitants  which  classify  property,  property  of   a
16        corporation,  which  is  an exempt entity under paragraph
17        (3) of Section 501(c) of the Internal Revenue Code or its
18        successor law, used by the corporation for the  following
19        purposes:    (1)   conducting  continuing  education  for
20        professional development of personnel  in  energy-related
21        industries;   (2)   maintaining   a   library  of  energy
22        technology information  available  to  students  and  the
23        public  free  of  charge;  and (3) conducting research in
24        energy and environment, which research results  could  be
25        ultimately accessible to persons involved in education.
26    (Source:  P.A.  90-655,  eff.  7-30-98; 91-513, eff. 8-13-99;
27    91-578, eff. 8-14-99; revised 10-20-99.)

28        (35 ILCS 200/15-105)
29        Sec. 15-105.  Park and conservation districts.
30        (a)  All property within a park or conservation  district
31    with 2,000,000 or more inhabitants and owned by that district
32    is  exempt,  as  is all property located outside the district
33    but owned by it and used as a nursery, garden,  or  farm  for
 
SB1591 Engrossed            -342-              LRB9111045EGfg
 1    the  growing  of shrubs, trees, flowers and plants for use in
 2    beautifying, maintaining and  operating  playgrounds,  parks,
 3    parkways,  public  grounds, and buildings owned or controlled
 4    by the district.
 5        (b)  All property belonging to any park  or  conservation
 6    district  with less than 2,000,000 inhabitants is exempt. All
 7    property leased to such park district for $1 or less per year
 8    and used exclusively as open space for recreational  purposes
 9    not  exceeding 50 acres in the aggregate for each district is
10    exempt.
11        (c)  Also exempt is All  property  belonging  to  a  park
12    district  organized  pursuant  to  the  Metro-East  Park  and
13    Recreation District Act is exempt.
14    (Source:  P.A.  91-103,  eff.  7-13-99; 91-490, eff. 8-13-99;
15    revised 10-7-99.)

16        (35 ILCS 200/15-172)
17        Sec. 15-172. Senior Citizens Assessment Freeze  Homestead
18    Exemption.
19        (a)  This  Section  may  be  cited as the Senior Citizens
20    Assessment Freeze Homestead Exemption.
21        (b)  As used in this Section:
22        "Applicant"  means  an  individual  who  has   filed   an
23    application under this Section.
24        "Base  amount"  means  the  base  year equalized assessed
25    value of  the  residence  plus  the  first  year's  equalized
26    assessed  value of any added improvements which increased the
27    assessed value of the residence after the base year.
28        "Base year" means the taxable year prior to  the  taxable
29    year  for which the applicant first qualifies and applies for
30    the exemption provided that in the  prior  taxable  year  the
31    property  was  improved  with  a permanent structure that was
32    occupied as a residence by the applicant who was  liable  for
33    paying real property taxes on the property and who was either
 
SB1591 Engrossed            -343-              LRB9111045EGfg
 1    (i)  an  owner  of  record  of  the  property or had legal or
 2    equitable interest in the property as evidenced by a  written
 3    instrument  or  (ii)  had  a legal or equitable interest as a
 4    lessee in the parcel  of  property  that  was  single  family
 5    residence.  If  in  any subsequent taxable year for which the
 6    applicant  applies  and  qualifies  for  the  exemption   the
 7    equalized  assessed  value  of the residence is less than the
 8    equalized assessed value in the existing base year  (provided
 9    that  such  equalized  assessed  value  is  not  based  on an
10    assessed value that results from a temporary irregularity  in
11    the  property that reduces the assessed value for one or more
12    taxable years),  then  that  subsequent  taxable  year  shall
13    become  the  base  year  until a new base year is established
14    under the terms of this paragraph.   For  taxable  year  1999
15    only,  the  Chief  County Assessment Officer shall review (i)
16    all  taxable  years  for  which  the  applicant  applied  and
17    qualified for the exemption and (ii) the existing base year.
18    The assessment officer shall select as the new base year  the
19    year  with  the lowest equalized assessed value. An equalized
20    assessed value that  is  based  on  an  assessed  value  that
21    results  from  a  temporary irregularity in the property that
22    reduces the assessed value for  one  or  more  taxable  years
23    shall  not be considered the lowest equalized assessed value.
24    The selected year shall be the base  year  for  taxable  year
25    1999  and  thereafter  until  a  new base year is established
26    under the terms of this paragraph.
27        "Chief  County  Assessment  Officer"  means  the   County
28    Assessor  or Supervisor of Assessments of the county in which
29    the property is located.
30        "Equalized assessed value" means the  assessed  value  as
31    equalized by the Illinois Department of Revenue.
32        "Household"  means  the  applicant,  the  spouse  of  the
33    applicant,  and  all  persons  using  the  residence  of  the
34    applicant as their principal place of residence.
 
SB1591 Engrossed            -344-              LRB9111045EGfg
 1        "Household  income"  means  the  combined  income  of the
 2    members of a household for the calendar  year  preceding  the
 3    taxable year.
 4        "Income" has the same meaning as provided in Section 3.07
 5    of  the  Senior  Citizens  and  Disabled Persons Property Tax
 6    Relief and Pharmaceutical Assistance Act.
 7        "Internal Revenue Code of 1986" means the  United  States
 8    Internal  Revenue  Code  of 1986 or any successor law or laws
 9    relating to federal income  taxes  in  effect  for  the  year
10    preceding the taxable year.
11        "Life  care  facility  that  qualifies  as a cooperative"
12    means a facility as defined in Section 2  of  the  Life  Care
13    Facilities Act.
14        "Residence"   means  the  principal  dwelling  place  and
15    appurtenant structures used for residential purposes in  this
16    State  occupied  on  January  1  of  the  taxable  year  by a
17    household and so much of the surrounding  land,  constituting
18    the  parcel  upon which the dwelling place is situated, as is
19    used for residential purposes. If the Chief County Assessment
20    Officer has established a specific legal  description  for  a
21    portion  of  property  constituting  the residence, then that
22    portion of property shall be deemed  the  residence  for  the
23    purposes of this Section.
24        "Taxable  year"  means  the calendar year during which ad
25    valorem property taxes payable in the  next  succeeding  year
26    are levied.
27        (c)  Beginning  in  taxable  year 1994, a senior citizens
28    assessment freeze homestead exemption  is  granted  for  real
29    property  that is improved with a permanent structure that is
30    occupied as a residence by an applicant who (i) is  65  years
31    of age or older during the taxable year, (ii) has a household
32    income  of  $35,000  or  less  prior  to taxable year 1999 or
33    $40,000 or less in taxable year 1999 and thereafter, (iii) is
34    liable for paying real property taxes on  the  property,  and
 
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 1    (iv)  is an owner of record of the property or has a legal or
 2    equitable interest in the property as evidenced by a  written
 3    instrument.  This  homestead  exemption shall also apply to a
 4    leasehold interest in a parcel of property  improved  with  a
 5    permanent structure that is a single family residence that is
 6    occupied  as  a  residence by a person who (i) is 65 years of
 7    age or older during the taxable year, (ii)  has  a  household
 8    income  of  $35,000  or  less  prior  to taxable year 1999 or
 9    $40,000 or less in taxable year 1999  and  thereafter,  (iii)
10    has  a  legal or equitable ownership interest in the property
11    as lessee, and  (iv)  is  liable  for  the  payment  of  real
12    property taxes on that property.
13        The  amount  of  this  exemption  shall  be the equalized
14    assessed value of the residence in the taxable year for which
15    application is made minus the base amount.
16        When the applicant is a surviving spouse of an  applicant
17    for  a  prior  year  for  the  same  residence  for  which an
18    exemption under this Section has been granted, the base  year
19    and  base  amount  for that residence are the same as for the
20    applicant for the prior year.
21        Each year at the time the assessment books are  certified
22    to  the County Clerk, the Board of Review or Board of Appeals
23    shall give to the County Clerk a list of the assessed  values
24    of  improvements on each parcel qualifying for this exemption
25    that were added after the base year for this parcel and  that
26    increased the assessed value of the property.
27        In  the  case of land improved with an apartment building
28    owned and operated as a cooperative or a building that  is  a
29    life  care  facility  that  qualifies  as  a cooperative, the
30    maximum reduction from the equalized assessed  value  of  the
31    property  is  limited to the sum of the reductions calculated
32    for each unit occupied as a residence by a person or  persons
33    65  years  of age or older with a household income of $35,000
34    or less prior to taxable year 1999  or  $40,000  or  less  in
 
SB1591 Engrossed            -346-              LRB9111045EGfg
 1    taxable  year  1999 and thereafter who is liable, by contract
 2    with the owner or owners of record, for paying real  property
 3    taxes  on  the  property  and  who is an owner of record of a
 4    legal or equitable  interest  in  the  cooperative  apartment
 5    building, other than a leasehold interest. In the instance of
 6    a  cooperative  where  a homestead exemption has been granted
 7    under  this  Section,  the  cooperative  association  or  its
 8    management firm shall credit the savings resulting from  that
 9    exemption  only to the apportioned tax liability of the owner
10    who qualified for the exemption.  Any  person  who  willfully
11    refuses  to credit that savings to an owner who qualifies for
12    the exemption is guilty of a Class B misdemeanor.
13        When a homestead exemption has been  granted  under  this
14    Section  and  an  applicant  then  becomes  a  resident  of a
15    facility licensed  under  the  Nursing  Home  Care  Act,  the
16    exemption shall be granted in subsequent years so long as the
17    residence  (i)  continues  to  be  occupied  by the qualified
18    applicant's spouse or (ii) if remaining unoccupied, is  still
19    owned by the qualified applicant for the homestead exemption.
20        Beginning  January  1,  1997, when an individual dies who
21    would have qualified for an exemption under this Section, and
22    the surviving spouse does not independently qualify for  this
23    exemption  because  of  age, the exemption under this Section
24    shall be granted to the surviving spouse for the taxable year
25    preceding and the taxable year of the death,  provided  that,
26    except   for  age,  the  surviving  spouse  meets  all  other
27    qualifications for the granting of this exemption  for  those
28    years.
29        When  married  persons  maintain separate residences, the
30    exemption provided for in this Section may be claimed by only
31    one of such persons and for only one residence.
32        For taxable year 1994 only, in counties having less  than
33    3,000,000  inhabitants,  to  receive  the exemption, a person
34    shall submit an application by February 15, 1995 to the Chief
 
SB1591 Engrossed            -347-              LRB9111045EGfg
 1    County Assessment Officer of the county in which the property
 2    is  located.   In   counties   having   3,000,000   or   more
 3    inhabitants, for taxable year 1994 and all subsequent taxable
 4    years,  to  receive  the  exemption,  a  person may submit an
 5    application to the Chief County  Assessment  Officer  of  the
 6    county in which the property is located during such period as
 7    may be specified by the Chief County Assessment Officer.  The
 8    Chief  County  Assessment Officer in counties of 3,000,000 or
 9    more  inhabitants  shall  annually   give   notice   of   the
10    application  period  by  mail or by publication.  In counties
11    having  less  than  3,000,000  inhabitants,  beginning   with
12    taxable year 1995 and thereafter, to receive the exemption, a
13    person  shall submit an application by July 1 of each taxable
14    year to the Chief County Assessment Officer of the county  in
15    which  the  property is located.  A county may, by ordinance,
16    establish a date  for  submission  of  applications  that  is
17    different  than  July  1. The applicant shall submit with the
18    application an affidavit of the applicant's  total  household
19    income,  age,  marital  status  (and  if married the name and
20    address of the applicant's spouse, if known),  and  principal
21    dwelling  place  of  members of the household on January 1 of
22    the taxable year. The Department shall establish, by rule,  a
23    method  for  verifying  the  accuracy  of affidavits filed by
24    applicants under this  Section.  The  applications  shall  be
25    clearly  marked  as  applications  for  the  Senior  Citizens
26    Assessment Freeze Homestead Exemption.
27        Notwithstanding  any  other provision to the contrary, in
28    counties having  fewer  than  3,000,000  inhabitants,  if  an
29    applicant  fails  to  file  the  application required by this
30    Section in a timely manner and this failure to file is due to
31    a mental or physical condition sufficiently severe so  as  to
32    render the applicant incapable of filing the application in a
33    timely manner, the Chief County Assessment Officer may extend
34    the  filing  deadline  for  a  period  of  30  days after the
 
SB1591 Engrossed            -348-              LRB9111045EGfg
 1    applicant regains the capability to file the application, but
 2    in no case may the  filing  deadline  be  extended  beyond  3
 3    months  of the original filing deadline.  In order to receive
 4    the extension provided in this paragraph, the applicant shall
 5    provide the Chief County Assessment  Officer  with  a  signed
 6    statement  from  the applicant's physician stating the nature
 7    and  extent  of  the  condition,  that,  in  the  physician's
 8    opinion, the condition was so severe  that  it  rendered  the
 9    applicant  incapable  of  filing  the application in a timely
10    manner, and the date on  which  the  applicant  regained  the
11    capability to file the application.
12        Beginning  January  1,  1998,  notwithstanding  any other
13    provision to the contrary,  in  counties  having  fewer  than
14    3,000,000  inhabitants,  if  an  applicant  fails to file the
15    application required by this Section in a timely  manner  and
16    this failure to file is due to a mental or physical condition
17    sufficiently  severe  so as to render the applicant incapable
18    of filing the application  in  a  timely  manner,  the  Chief
19    County  Assessment Officer may extend the filing deadline for
20    a period of 3 months.  In  order  to  receive  the  extension
21    provided  in  this paragraph, the applicant shall provide the
22    Chief County Assessment Officer with a signed statement  from
23    the  applicant's  physician  stating the nature and extent of
24    the condition, and that,  in  the  physician's  opinion,  the
25    condition  was  so  severe  that  it  rendered  the applicant
26    incapable of filing the application in a timely manner.
27        In counties having less than 3,000,000 inhabitants, if an
28    applicant was denied an exemption in taxable  year  1994  and
29    the  denial  occurred  due  to  an  error  on  the part of an
30    assessment official, or his or her agent  or  employee,  then
31    beginning in taxable year 1997 the applicant's base year, for
32    purposes of determining the amount of the exemption, shall be
33    1993 rather than 1994. In addition, in taxable year 1997, the
34    applicant's  exemption  shall also include an amount equal to
 
SB1591 Engrossed            -349-              LRB9111045EGfg
 1    (i) the amount of any exemption denied to  the  applicant  in
 2    taxable  year  1995  as  a  result of using 1994, rather than
 3    1993, as the base year, (ii)  the  amount  of  any  exemption
 4    denied  to  the applicant in taxable year 1996 as a result of
 5    using 1994, rather than 1993, as the base year, and (iii) the
 6    amount of the exemption erroneously denied for  taxable  year
 7    1994.
 8        For  purposes  of  this  Section, a person who will be 65
 9    years of  age  during  the  current  taxable  year  shall  be
10    eligible  to  apply  for  the homestead exemption during that
11    taxable  year.   Application  shall  be   made   during   the
12    application  period  in  effect  for the county of his or her
13    residence.
14        The Chief County Assessment  Officer  may  determine  the
15    eligibility  of  a  life  care  facility  that qualifies as a
16    cooperative to receive the benefits provided by this  Section
17    by  use  of  an  affidavit,  application,  visual inspection,
18    questionnaire, or other reasonable method in order to  insure
19    that  the  tax  savings  resulting  from  the  exemption  are
20    credited  by  the  management  firm  to  the  apportioned tax
21    liability of each  qualifying  resident.   The  Chief  County
22    Assessment  Officer  may  request  reasonable  proof that the
23    management firm has so credited that exemption.
24        Except as  provided  in  this  Section,  all  information
25    received  by  the  chief  county  assessment  officer  or the
26    Department from applications filed  under  this  Section,  or
27    from any investigation conducted under the provisions of this
28    Section,  shall be confidential, except for official purposes
29    or pursuant to official  procedures  for  collection  of  any
30    State  or  local  tax or enforcement of any civil or criminal
31    penalty or sanction imposed by this Act or by any statute  or
32    ordinance  imposing  a  State  or  local  tax. Any person who
33    divulges any  such  information  in  any  manner,  except  in
34    accordance with a proper judicial order, is guilty of a Class
 
SB1591 Engrossed            -350-              LRB9111045EGfg
 1    A misdemeanor.
 2        Nothing  contained  in  this  Section  shall  prevent the
 3    Director or chief county assessment officer  from  publishing
 4    or  making  available  reasonable  statistics  concerning the
 5    operation of the exemption contained in this Section in which
 6    the contents of claims are grouped into aggregates in such  a
 7    way  that information contained in any individual claim shall
 8    not be disclosed.
 9        (d)  Each Chief County Assessment Officer shall  annually
10    publish  a  notice  of availability of the exemption provided
11    under this Section.  The notice shall be published  at  least
12    60  days  but no more than 75 days prior to the date on which
13    the  application  must  be  submitted  to  the  Chief  County
14    Assessment Officer of the county in  which  the  property  is
15    located.   The  notice shall appear in a newspaper of general
16    circulation in the county.
17    (Source: P.A.  90-14,  eff.  7-1-97;  90-204,  eff.  7-25-97;
18    90-523,  eff.  11-13-97;  90-524,  eff.  1-1-98; 90-531, eff.
19    1-1-98; 90-655, eff. 7-30-98;  91-45,  eff.  6-30-99;  91-56,
20    eff. 6-30-99; revised 9-27-99.)

21        Section  39.   The  Motor  Fuel  Tax  Law  is  amended by
22    changing Sections 1.2, 1.14, and 8 as follows:

23        (35 ILCS 505/1.2) (from Ch. 120, par. 417.2)
24        Sec. 1.2. Distributor.  "Distributor" means a person  who
25    either   (i)   produces,   refines,   blends,   compounds  or
26    manufactures motor fuel in this  State,  or  (ii)  transports
27    motor   fuel  into  this  State,  or  (iii)  engages  in  the
28    distribution of motor fuel primarily  by  tank  car  or  tank
29    truck, or both, and who operates an Illinois bulk plant where
30    he  or  she has active bulk storage capacity of not less than
31    30,000 gallons for gasoline as defined in item (A) of Section
32    5 of this Law.
 
SB1591 Engrossed            -351-              LRB9111045EGfg
 1        "Distributor" does not, however,  include  a  person  who
 2    receives  or  transports  into  this  State and sells or uses
 3    motor  fuel  under  such  circumstances   as   preclude   the
 4    collection  of  the  tax  herein  imposed,  by  reason of the
 5    provisions of the constitution and  statutes  of  the  United
 6    States.  However, a person operating a motor vehicle into the
 7    State, may transport motor fuel in  the  ordinary  fuel  tank
 8    attached  to the motor vehicle for the operation of the motor
 9    vehicle,  without  being  considered  a   distributor.    Any
10    railroad licensed as a bulk user and registered under Section
11    18c-7201  of  the  Illinois  Vehicle Code may deliver special
12    fuel directly into the  fuel  supply  tank  of  a  locomotive
13    owned,   operated,   or  controlled  by  any  other  railroad
14    registered under Section 18c-7201  of  the  Illinois  Vehicle
15    Code without being considered a distributor.
16    (Source:  P.A.  91-173,  eff.  1-1-00;  91-198, eff. 7-20-99;
17    revised 10-12-99.)

18        (35 ILCS 505/1.14) (from Ch. 120, par. 417.14)
19        Sec. 1.14. Supplier.  "Supplier" means any  person  other
20    than  a  licensed distributor who (i) transports special fuel
21    into this State  or  (ii)  engages  in  the  distribution  of
22    special  fuel  primarily  by tank car or tank truck, or both,
23    and who operates an Illinois bulk plant where he  has  active
24    bulk  storage  capacity  of  not less than 30,000 gallons for
25    special fuel as defined in Section 1.13 of this Law.
26        "Supplier"  does  not,  however,  include  a  person  who
27    receives or transports into this  State  and  sells  or  uses
28    special   fuel  under  such  circumstances  as  preclude  the
29    collection of the  tax  herein  imposed,  by  reason  of  the
30    provisions of the Constitution and laws of the United States.
31    However,  a  person operating a motor vehicle into the State,
32    may transport special fuel in the ordinary fuel tank attached
33    to the motor vehicle for the operation of the  motor  vehicle
 
SB1591 Engrossed            -352-              LRB9111045EGfg
 1    without being considered a supplier. Any railroad licensed as
 2    a  bulk  user  and  registered  under Section 18c-7201 of the
 3    Illinois Vehicle Code may deliver special fuel directly  into
 4    the  fuel  supply  tank  of  a locomotive owned, operated, or
 5    controlled by any other  railroad  registered  under  Section
 6    18c-7201   of   the   Illinois  Vehicle  Code  without  being
 7    considered a supplier.
 8    (Source: P.A. 91-173,  eff.  1-1-00;  91-198,  eff.  7-20-99;
 9    revised 10-12-99.)

10        (35 ILCS 505/8) (from Ch. 120, par. 424)
11        Sec.  8.  Except as provided in Sections 8a and 13a.6 and
12    items 13, 14, 15, and 16 of Section 15, all money received by
13    the Department under this Act, including payments made to the
14    Department  by  member  jurisdictions  participating  in  the
15    International Fuel Tax Agreement, shall  be  deposited  in  a
16    special fund in the State treasury, to be known as the "Motor
17    Fuel Tax Fund", and shall be used as follows:
18        (a)  2  1/2  cents  per  gallon  of  the tax collected on
19    special fuel under paragraph (b) of Section 2 and Section 13a
20    of this Act shall be transferred to  the  State  Construction
21    Account Fund in the State Treasury;
22        (b)  $420,000  shall  be  transferred  each  month to the
23    State Boating Act Fund  to  be  used  by  the  Department  of
24    Natural  Resources for the purposes specified in Article X of
25    the Boat Registration and Safety Act;
26        (c)  $2,250,000 shall be transferred each  month  to  the
27    Grade  Crossing  Protection  Fund  to be used as follows: not
28    less than $6,000,000 each fiscal year shall be used  for  the
29    construction   or   reconstruction   of  rail  highway  grade
30    separation structures; beginning with fiscal  year  1997  and
31    ending  in  fiscal  year  2003,  $1,500,000,  and $750,000 in
32    fiscal year 2004 and each fiscal  year  thereafter  shall  be
33    transferred  to  the Transportation Regulatory Fund and shall
 
SB1591 Engrossed            -353-              LRB9111045EGfg
 1    be accounted for as part of the rail carrier portion of  such
 2    funds  and shall be used to pay the cost of administration of
 3    the Illinois Commerce Commission's railroad safety program in
 4    connection with its duties under subsection  (3)  of  Section
 5    18c-7401  of the Illinois Vehicle Code, with the remainder to
 6    be used by the Department of Transportation upon order of the
 7    Illinois Commerce Commission, to pay that part  of  the  cost
 8    apportioned  by  such  Commission  to  the State to cover the
 9    interest of the public in  the  use  of  highways,  roads  or
10    streets  in  the county highway system, township and district
11    road system or municipal street  system  as  defined  in  the
12    Illinois  Highway  Code, as the same may from time to time be
13    amended,  for  separation  of   grades,   for   installation,
14    construction  or  reconstruction  of  crossing  protection or
15    reconstruction, alteration, relocation including construction
16    or improvement of any existing highway necessary  for  access
17    to  property  or  improvement of any grade crossing including
18    the necessary highway  approaches  thereto  of  any  railroad
19    across  the highway or public road, as provided for in and in
20    accordance with Section  18c-7401  of  the  Illinois  Vehicle
21    Code.   In  entering  orders  for projects for which payments
22    from the Grade Crossing Protection Fund  will  be  made,  the
23    Commission  shall  account for expenditures authorized by the
24    orders on a cash rather than an accrual basis.  For  purposes
25    of this requirement an "accrual basis" assumes that the total
26    cost  of  the project is expended in the fiscal year in which
27    the order is entered, while a "cash basis" allocates the cost
28    of  the  project  among  fiscal  years  as  expenditures  are
29    actually made.  To meet the requirements of this  subsection,
30    the  Illinois  Commerce  Commission  shall develop annual and
31    5-year project plans of rail  crossing  capital  improvements
32    that  will  be  paid  for with moneys from the Grade Crossing
33    Protection Fund.  The  annual  project  plan  shall  identify
34    projects  for  the  succeeding  fiscal  year  and  the 5-year
 
SB1591 Engrossed            -354-              LRB9111045EGfg
 1    project plan shall  identify  projects  for  the  5  directly
 2    succeeding  fiscal  years.   The  Commission shall submit the
 3    annual  and  5-year  project  plans  for  this  Fund  to  the
 4    Governor, the President of the Senate,  the  Senate  Minority
 5    Leader,  the Speaker of the House of Representatives, and the
 6    Minority Leader of the House of Representatives on the  first
 7    Wednesday in April of each year;
 8        (d)  of  the  amount remaining after allocations provided
 9    for in subsections (a), (b)  and  (c),  a  sufficient  amount
10    shall be reserved to pay all of the following:
11             (1)  the  costs  of  the  Department  of  Revenue in
12        administering this Act;
13             (2)  the costs of the Department  of  Transportation
14        in  performing its duties imposed by the Illinois Highway
15        Code for supervising the use  of  motor  fuel  tax  funds
16        apportioned   to   municipalities,   counties   and  road
17        districts;
18             (3)  refunds provided for in Section 13 of this  Act
19        and  under  the  terms  of  the  International  Fuel  Tax
20        Agreement referenced in Section 14a;
21             (4)  from  October  1, 1985 until June 30, 1994, the
22        administration of the Vehicle Emissions  Inspection  Law,
23        which   amount   shall   be   certified  monthly  by  the
24        Environmental Protection Agency to the State  Comptroller
25        and   shall   promptly   be   transferred  by  the  State
26        Comptroller and Treasurer from the Motor Fuel Tax Fund to
27        the Vehicle Inspection Fund, and beginning July 1,  1994,
28        and  until  December 31, 2000, one-twelfth of $25,000,000
29        each  month  for  the  administration  of   the   Vehicle
30        Emissions  Inspection  Law  of 1995, to be transferred by
31        the State Comptroller and Treasurer from the  Motor  Fuel
32        Tax Fund into the Vehicle Inspection Fund;
33             (5)  amounts  ordered  paid  by the Court of Claims;
34        and
 
SB1591 Engrossed            -355-              LRB9111045EGfg
 1             (6)  payment of motor fuel use taxes due  to  member
 2        jurisdictions  under  the terms of the International Fuel
 3        Tax  Agreement.   The  Department  shall  certify   these
 4        amounts to the Comptroller by the 15th day of each month;
 5        the  Comptroller  shall cause orders to be drawn for such
 6        amounts, and the Treasurer shall administer those amounts
 7        on or before the last day of each month;
 8        (e)  after allocations for  the  purposes  set  forth  in
 9    subsections (a), (b), (c) and (d), the remaining amount shall
10    be apportioned as follows:
11             (1)  Until  January  1,  2000,  58.4%, and beginning
12        January 1, 2000, 45.6% shall be deposited as follows:
13                  (A)  37% into the  State  Construction  Account
14             Fund, and
15                  (B)  63%  into  the  Road  Fund,  $1,250,000 of
16             which  shall  be  reserved  each   month   for   the
17             Department   of   Transportation   to   be  used  in
18             accordance with the  provisions  of  Sections  6-901
19             through 6-906 of the Illinois Highway Code;
20             (2)  Until  January  1,  2000,  41.6%, and beginning
21        January 1,  2000,  54.4%  shall  be  transferred  to  the
22        Department   of   Transportation  to  be  distributed  as
23        follows:
24                  (A)  49.10% to the municipalities of the State,
25                  (B)  16.74% to the counties of the State having
26             1,000,000 or more inhabitants,
27                  (C)  18.27% to the counties of the State having
28             less than 1,000,000 inhabitants,
29                  (D)  15.89% to the road districts of the State.
30        As soon as may be after the first day of each  month  the
31    Department of Transportation shall allot to each municipality
32    its   share   of   the  amount  apportioned  to  the  several
33    municipalities which shall be in proportion to the population
34    of such municipalities as determined by  the  last  preceding
 
SB1591 Engrossed            -356-              LRB9111045EGfg
 1    municipal  census  if  conducted by the Federal Government or
 2    Federal census. If territory is annexed to  any  municipality
 3    subsequent  to  the  time  of  the  last preceding census the
 4    corporate authorities of such municipality may cause a census
 5    to be taken of such annexed territory and the  population  so
 6    ascertained   for  such  territory  shall  be  added  to  the
 7    population of the municipality  as  determined  by  the  last
 8    preceding census for the purpose of determining the allotment
 9    for that municipality.  If the population of any municipality
10    was  not  determined by the last Federal census preceding any
11    apportionment, the apportionment to such  municipality  shall
12    be  in accordance with any census taken by such municipality.
13    Any municipal census used in  accordance  with  this  Section
14    shall be certified to the Department of Transportation by the
15    clerk of such municipality, and the accuracy thereof shall be
16    subject  to  approval  of  the Department which may make such
17    corrections as it ascertains to be necessary.
18        As soon as may be after the first day of each  month  the
19    Department  of  Transportation shall allot to each county its
20    share of the amount apportioned to the  several  counties  of
21    the  State  as herein provided. Each allotment to the several
22    counties having less than 1,000,000 inhabitants shall  be  in
23    proportion  to  the  amount  of  motor  vehicle  license fees
24    received from the residents of such  counties,  respectively,
25    during  the  preceding  calendar year. The Secretary of State
26    shall, on or before April 15 of each year,  transmit  to  the
27    Department  of  Transportation  a  full  and  complete report
28    showing the amount of motor  vehicle  license  fees  received
29    from  the  residents of each county, respectively, during the
30    preceding calendar year.  The  Department  of  Transportation
31    shall,  each  month, use for allotment purposes the last such
32    report received from the Secretary of State.
33        As soon as may be after the first day of each month,  the
34    Department  of  Transportation  shall  allot  to  the several
 
SB1591 Engrossed            -357-              LRB9111045EGfg
 1    counties their share of the amount apportioned for the use of
 2    road districts.  The allotment shall be apportioned among the
 3    several counties in the State in  the  proportion  which  the
 4    total mileage of township or district roads in the respective
 5    counties  bears  to  the  total  mileage  of all township and
 6    district roads in the State. Funds allotted to the respective
 7    counties for the use  of  road  districts  therein  shall  be
 8    allocated  to the several road districts in the county in the
 9    proportion which  the  total  mileage  of  such  township  or
10    district  roads in the respective road districts bears to the
11    total mileage of all such township or district roads  in  the
12    county.   After  July  1  of any year, no allocation shall be
13    made for any road district unless it levied a  tax  for  road
14    and  bridge  purposes  in  an  amount  which will require the
15    extension of such tax against the  taxable  property  in  any
16    such  road district at a rate of not less than either .08% of
17    the value thereof, based upon the  assessment  for  the  year
18    immediately  prior  to  the year in which such tax was levied
19    and as equalized by the Department of Revenue or,  in  DuPage
20    County,  an  amount equal to or greater than $12,000 per mile
21    of  road  under  the  jurisdiction  of  the  road   district,
22    whichever is less.  If any road district has levied a special
23    tax  for  road purposes pursuant to Sections 6-601, 6-602 and
24    6-603 of the Illinois Highway Code, and such tax  was  levied
25    in  an  amount which would require extension at a rate of not
26    less than .08% of the value of the taxable property  thereof,
27    as equalized or assessed by the Department of Revenue, or, in
28    DuPage County, an amount equal to or greater than $12,000 per
29    mile  of  road  under  the jurisdiction of the road district,
30    whichever is less, such levy  shall,  however,  be  deemed  a
31    proper  compliance  with  this Section and shall qualify such
32    road district for an allotment  under  this  Section.   If  a
33    township  has  transferred  to the road and bridge fund money
34    which, when added to the amount of any tax levy of  the  road
 
SB1591 Engrossed            -358-              LRB9111045EGfg
 1    district  would  be  the  equivalent  of a tax levy requiring
 2    extension at a rate of at least .08%,  or, in DuPage  County,
 3    an  amount  equal to or greater than $12,000 per mile of road
 4    under the jurisdiction of the  road  district,  whichever  is
 5    less,  such  transfer, together with any such tax levy, shall
 6    be deemed a proper compliance with  this  Section  and  shall
 7    qualify  the  road  district  for  an  allotment  under  this
 8    Section.
 9        In  counties in which a property tax extension limitation
10    is imposed under the Property Tax Extension  Limitation  Law,
11    road  districts  may retain their entitlement to a motor fuel
12    tax allotment if, at the  time  the  property  tax  extension
13    limitation  was imposed, the road district was levying a road
14    and bridge tax at a rate sufficient to entitle it to a  motor
15    fuel   tax  allotment  and  continues  to  levy  the  maximum
16    allowable amount after the imposition  of  the  property  tax
17    extension   limitation.    Any   road  district  may  in  all
18    circumstances retain its entitlement  to  a  motor  fuel  tax
19    allotment  if  it  levied  a road and bridge tax in an amount
20    that will require  the  extension  of  the  tax  against  the
21    taxable  property  in the road district at a rate of not less
22    than 0.08% of the assessed value of the property, based  upon
23    the assessment for the year immediately preceding the year in
24    which  the  tax was levied and as equalized by the Department
25    of Revenue or, in  DuPage  County,  an  amount  equal  to  or
26    greater  than $12,000 per mile of road under the jurisdiction
27    of the road district, whichever is less.
28        As used in this Section the term  "road  district"  means
29    any  road  district,  including  a county unit road district,
30    provided for by the  Illinois  Highway  Code;  and  the  term
31    "township  or  district  road" means any road in the township
32    and district road system as defined in the  Illinois  Highway
33    Code.  For the purposes of this Section, "road district" also
34    includes   park  districts,  forest  preserve  districts  and
 
SB1591 Engrossed            -359-              LRB9111045EGfg
 1    conservation  districts  organized  under  Illinois  law  and
 2    "township or district road" also includes such roads  as  are
 3    maintained  by  park districts, forest preserve districts and
 4    conservation districts.   The  Department  of  Transportation
 5    shall  determine  the  mileage  of  all township and district
 6    roads for the purposes of making allotments  and  allocations
 7    of motor fuel tax funds for use in road districts.
 8        Payment  of  motor  fuel tax moneys to municipalities and
 9    counties  shall  be  made  as  soon  as  possible  after  the
10    allotment is made.  The  treasurer  of  the  municipality  or
11    county may invest these funds until their use is required and
12    the  interest earned by these investments shall be limited to
13    the same uses as the principal funds.
14    (Source: P.A. 90-110, eff.  7-14-97;  90-655,  eff.  7-30-98;
15    90-659, eff. 1-1-99; 90-691, eff. 1-1-99; 91-37, eff. 7-1-99;
16    91-59,  eff.  6-30-99;  91-173,  eff.  1-1-00;  91-357,  eff.
17    7-29-99; revised 8-23-99.)

18        Section  40.   The  Illinois  Pension  Code is amended by
19    changing Section 1-109.1 as follows:

20        (40 ILCS 5/1-109.1) (from Ch. 108 1/2, par. 1-109.1)
21        Sec. 1-109.1.  Allocation  and  Delegation  of  Fiduciary
22    Duties.
23        (1)  Subject to the provisions of Section 22A-113 of this
24    Code  and  subsections (2) and (3) of this Section, the board
25    of  trustees  of  a  retirement  system   or   pension   fund
26    established under this Code may:
27             (a)  Appoint  one  or  more  investment  managers as
28        fiduciaries to manage (including the power to acquire and
29        dispose of)  any  assets  of  the  retirement  system  or
30        pension fund; and
31             (b)  Allocate  duties among themselves and designate
32        others as fiduciaries to  carry  out  specific  fiduciary
 
SB1591 Engrossed            -360-              LRB9111045EGfg
 1        activities other than the management of the assets of the
 2        retirement system or pension fund.
 3        (2)  The  board of trustees of a pension fund established
 4    under Article 5, 6, 8, 9, 10, 11, 12 or 17 of this  Code  may
 5    not  transfer  its  investment  authority,  nor  transfer the
 6    assets of the fund to any other  person  or  entity  for  the
 7    purpose of consolidating or merging its assets and management
 8    with  any  other pension fund or public investment authority,
 9    unless the board  resolution  authorizing  such  transfer  is
10    submitted  for approval to the contributors and pensioners of
11    the fund at elections held not less than 30  days  after  the
12    adoption of such resolution by the board, and such resolution
13    is  approved  by a majority of the votes cast on the question
14    in  both  the  contributors  election  and   the   pensioners
15    election.    The   election   procedures  and  qualifications
16    governing  the  election  of  trustees   shall   govern   the
17    submission  of resolutions for approval under this paragraph,
18    insofar as they may be made applicable.
19        (3)   Pursuant to subsections (h) and (i) of Section 6 of
20    Article VII of  the  Illinois  Constitution,  the  investment
21    authority  of  boards  of  trustees of retirement systems and
22    pension funds established under this Code is declared to be a
23    subject of exclusive State jurisdiction, and  the  concurrent
24    exercise  by  a  home  rule  unit of any power affecting such
25    investment  authority  is  hereby  specifically  denied   and
26    preempted.
27        (4)  For  the purposes of this Code, "emerging investment
28    manager" means a qualified investment adviser that manages an
29    investment portfolio of at least $10,000,000  but  less  than
30    $400,000,000  on  January  1,  1993  and is a "minority owned
31    business" or "female  owned  business"  as  those  terms  are
32    defined  in  the  Minority and Female Business Enterprise for
33    Minorities, Females, and Persons with Disabilities Act.
34        It is hereby declared to be  the  public  policy  of  the
 
SB1591 Engrossed            -361-              LRB9111045EGfg
 1    State  of  Illinois  to  encourage  the  trustees  of  public
 2    employee   retirement  systems  to  use  emerging  investment
 3    managers in managing their system's assets  to  the  greatest
 4    extent  feasible within the bounds of financial and fiduciary
 5    prudence,  and  to  take  affirmative  steps  to  remove  any
 6    barriers to the full  participation  of  emerging  investment
 7    managers   in  investment  opportunities  afforded  by  those
 8    retirement systems.
 9        Each retirement system subject to this Code shall prepare
10    a report to be submitted to  the  Governor  and  the  General
11    Assembly  by  September  1  of  each  year.  The report shall
12    identify the emerging investment managers used by the system,
13    the percentage of the system's assets  under  the  investment
14    control  of  emerging investment managers, and the actions it
15    has undertaken to increase the  use  of  emerging  investment
16    managers,  including encouraging other investment managers to
17    use emerging investment managers as subcontractors  when  the
18    opportunity arises.
19        The  use  of  an  emerging  investment  manager  does not
20    constitute  a  transfer  of  investment  authority  for   the
21    purposes of subsection (2) of this Section.
22    (Source: P.A. 86-1488; 87-1265; revised 8-23-99)

23        Section  41.   The  Public  Building  Commission  Act  is
24    amended by changing Section 18 as follows:

25        (50 ILCS 20/18) (from Ch. 85, par. 1048)
26        Sec.   18.   Whenever,  and  as  often  as,  a  municipal
27    corporation having taxing power enters into a  lease  with  a
28    Public  Building  Commission,  the  governing  body  of  such
29    municipal   corporation   shall   provide   by  ordinance  or
30    resolution, as the case may be, for the levy  and  collection
31    of  a  direct  annual  tax  sufficient to pay the annual rent
32    payable under such lease as  and  when  it  becomes  due  and
 
SB1591 Engrossed            -362-              LRB9111045EGfg
 1    payable.  A  certified  copy  of  the lease of such municipal
 2    corporation and a certified copy of the tax levying ordinance
 3    or  resolution,  as  the  case  may  be,  of  such  municipal
 4    corporation shall be filed in the office of the county  clerk
 5    in  each county in which any portion of the territory of such
 6    municipal corporation is  situated,  which  certified  copies
 7    shall  constitute  the  authority  for  the  county  clerk or
 8    clerks, in each case, to extend the taxes annually  necessary
 9    to  pay  the annual rent payable under such lease as and when
10    it becomes due and payable. No taxes shall  be  extended  for
11    any  lease  entered  into  after  the  effective date of this
12    amendatory Act of 1993, however, until after a public hearing
13    on the lease. The clerk or secretary of the governing body of
14    the municipal corporation shall cause notice of the time  and
15    place  of the hearing to be published at least once, at least
16    15 days before the  hearing,  in  a  newspaper  published  or
17    having  general circulation within the municipal corporation.
18    If no such newspaper exists, the  clerk  or  secretary  shall
19    cause  the  notice  to be posted, at least 15 days before the
20    hearing,  in  at  least  10  conspicuous  places  within  the
21    municipal corporation. The notice shall be in  the  following
22    form:
23        NOTICE  OF  PUBLIC  HEARING ON LEASE between (name of the
24    municipal corporation)  and  (name  of  the  public  building
25    commission).
26        A  public  hearing regarding a lease between (name of the
27    municipal corporation)  and  (name  of  the  public  building
28    commission)  will  be  held by (name of the governing body of
29    the municipal corporation) on (date) at (time) at (location).
30    The largest yearly rental payment set forth in the  lease  is
31    ($ amount).  The maximum length of the lease is (years).
32        The  purpose  of  the  lease  is  (explain in 25 words or
33    less).
34    Dated (insert date). this      day of   .
 
SB1591 Engrossed            -363-              LRB9111045EGfg
 1                          By Order of (name of the governing body
 2                                    of the Municipal Corporation)
 3                                                  /s/............
 4                                              Clerk or Secretary.
 5        At the hearing, all persons residing or  owning  property
 6    in  the municipal corporation shall have an opportunity to be
 7    heard orally, in writing, or both.
 8        Upon the filing of the certified copies of the lease  and
 9    the  tax levying ordinance or resolution in the office of the
10    county clerk or clerks of the proper county or  counties,  it
11    shall be the duty of such county clerk or clerks to ascertain
12    the  rate  per  cent  which,  upon  the value of all property
13    subject to taxation within the municipal corporation, as that
14    property is  assessed  or  equalized  by  the  Department  of
15    Revenue,  will  produce  a  net  amount  of not less than the
16    amount of the annual rent reserved in such lease.  The county
17    clerk or clerks  shall  thereupon,  and  thereafter  annually
18    during the term of the lease, extend taxes against all of the
19    taxable  property  contained  in  that  municipal corporation
20    sufficient to pay the annual rental reserved in  such  lease.
21    Such  tax  shall  be levied and collected in like manner with
22    the other taxes of such municipal corporation and shall be in
23    addition to all other taxes now or hereafter authorized to be
24    levied by that municipal corporation. This tax shall  not  be
25    included  within  any  statutory limitation of rate or amount
26    for  that  municipal  corporation  but  shall   be   excluded
27    therefrom  and  be in addition thereto and in excess thereof.
28    The fund realized from such tax levy shall be set  aside  for
29    the payment of the annual rent and shall not be disbursed for
30    any  other  purpose  until the annual rental has been paid in
31    full.  This Section shall not be construed to limit the power
32    of the Commission to enter into  leases  with  any  municipal
33    corporation  whether or not the municipal corporation has the
34    power of taxation.
 
SB1591 Engrossed            -364-              LRB9111045EGfg
 1    (Source: P.A. 87-1208; 87-1279; revised 1-10-00.)

 2        Section 42.  The Local Records Act is amended by changing
 3    Section 3b as follows:

 4        (50 ILCS 205/3b)
 5        Sec. 3b.  Arrest reports.
 6        (a)  When  an  individual  is  arrested,  the   following
 7    information  must  be  made  available  to the news media for
 8    inspection and copying:
 9             (1)  Information  that  identifies  the   individual
10        person, including the name, age, address, and photograph,
11        when and if available.
12             (2)  Information  detailing  any charges relating to
13        the arrest.
14             (3)  The time and location of the arrest.
15             (4)  The name of the investigating or arresting  law
16        enforcement agency.
17             (5)  If  the  individual is incarcerated, the amount
18        of any bail or bond.
19             (6)  If the individual is incarcerated, the time and
20        date that the individual  was  received,  discharged,  or
21        transferred from the arresting agency's custody.
22        (b)  The  information  required  by  this Section must be
23    made available to the news media for inspection  and  copying
24    as soon as practicable, but in no event shall the time period
25    exceed  72  hours from the arrest.  The information described
26    in paragraphs (3), (4), (5), and  (6)  3,  4,  5,  and  6  of
27    subsection  (a), however, may be withheld if it is determined
28    that disclosure would:
29             (1)  interfere  with   pending   or   actually   and
30        reasonably   contemplated   law  enforcement  proceedings
31        conducted by any law enforcement or correctional agency;
32             (2)  endanger the life or  physical  safety  of  law
 
SB1591 Engrossed            -365-              LRB9111045EGfg
 1        enforcement   or  correctional  personnel  or  any  other
 2        person; or
 3             (3)  compromise the  security  of  any  correctional
 4        facility.
 5        (c)  For  the  purposes  of  this  Section the term "news
 6    media" means personnel of a  newspaper  or  other  periodical
 7    issued at regular intervals, a news service, a radio station,
 8    a television station, a community antenna television service,
 9    or  a  person  or corporation engaged in making news reels or
10    other motion picture news for public showing.
11        (d)  Each law  enforcement  or  correctional  agency  may
12    charge  fees  for  arrest records, but in no instance may the
13    fee exceed the actual cost of copying and reproduction.   The
14    fees  may not include the cost of the labor used to reproduce
15    the arrest record.
16        (e)  The provisions of this Section do not supersede  the
17    confidentiality provisions for arrest records of the Juvenile
18    Court Act of 1987.
19    (Source: P.A. 91-309, eff. 7-29-99; revised 11-3-99.)

20        Section  43.   The  Emergency  Telephone  System  Act  is
21    amended by changing Section 15.6 as follows:

22        (50 ILCS 750/15.6)
23        Sec. 15.6.  Enhanced 9-1-1 service;  business service.
24        (a)  After  June  30,  2000,  or  within  18 months after
25    enhanced 9-1-1 service becomes  available,  any  entity  that
26    installs  or  operates  a private business switch service and
27    provides  telecommunications  facilities   or   services   to
28    businesses  shall  assure that the system is connected to the
29    public switched network in  a  manner  that  calls  to  9-1-1
30    result  in automatic number and location identification.  For
31    buildings having their  own  street  address  and  containing
32    workspace   of   40,000   square   feet   or  less,  location
 
SB1591 Engrossed            -366-              LRB9111045EGfg
 1    identification shall include the building's  street  address.
 2    For  buildings having their own street address and containing
 3    workspace  of  more  than  40,000   square   feet,   location
 4    identification  shall  include  the building's street address
 5    and one distinct location identification  per  40,000  square
 6    feet of workspace. Separate buildings containing workspace of
 7    40,000  square  feet  or  less  having a common public street
 8    address shall have a  distinct  location  identification  for
 9    each building in addition to the street address.
10        (b)  Exemptions.   Buildings containing workspace of more
11    than 40,000 square feet are exempt from the multiple location
12    identification requirements of subsection (a) if the building
13    maintains, at all times, alternative and  adequate  means  of
14    signaling  and  responding to emergencies.  Those means shall
15    include, but not be  limited  to,  a  telephone  system  that
16    provides  the  physical  location  of 9-1-1 calls coming from
17    within the building.  Health care facilities are presumed  to
18    meet the requirements of this paragraph if the facilities are
19    staffed  with  medical  or nursing personnel 24 hours per day
20    and if an alternative means of  providing  information  about
21    the  source of an emergency call exists. Buildings under this
22    exemption  must  provide  9-1-1  service  that  provides  the
23    building's street address.
24        Buildings containing workspace of more than 40,000 square
25    feet  are  exempt  from  subsection  (a)  if   the   building
26    maintains,  at  all  times, alternative and adequate means of
27    signaling  and  responding  to   emergencies,   including   a
28    telephone  system  that provides the location of a 9-1-1 call
29    coming from within the building, and the building is serviced
30    by its own medical, fire and security  personnel.   Buildings
31    under  this  exemption  are subject to emergency phone system
32    certification by the Illinois Commerce Commission.
33        Buildings in communities not serviced by  enhanced  9-1-1
34    service are exempt from subsection (a).  2000
 
SB1591 Engrossed            -367-              LRB9111045EGfg
 1        (c)  This  Act  does  not  apply  to  any  PBX  telephone
 2    extension  that uses radio transmissions to convey electrical
 3    signals directly between  the  telephone  extension  and  the
 4    serving PBX.
 5        (d)  An  entity that violates this Section is guilty of a
 6    business offense and shall be fined not less than $1,000  and
 7    not more than $5,000.
 8        (e)  Nothing  in  this  Section  shall  be  construed  to
 9    preclude  the Attorney General on behalf of the Commission or
10    on his or her own initiative, or any other interested person,
11    from seeking judicial relief,  by  mandamus,  injunction,  or
12    otherwise, to compel compliance with this Section.
13        (f)  The   Commission  shall  promulgate  rules  for  the
14    administration of this Section no later than January 1, 2000.
15    (Source: P.A. 90-819, eff.  3-23-99;  91-518,  eff.  8-13-99;
16    revised 10-20-99.)

17        Section  44.   The  Counties  Code is amended by changing
18    Section 4-2001 as follows:

19        (55 ILCS 5/4-2001) (from Ch. 34, par. 4-2001)
20        Sec. 4-2001.  State's attorney salaries.
21        (a)  There  shall  be  allowed  to  the  several  state's
22    attorneys in this State, except the state's attorney of  Cook
23    County, the following annual salary:
24             (1)  Subject  to  paragraph  (5),  to  each  state's
25        attorney   in   counties   containing  less  than  10,000
26        inhabitants, $40,500 until  December  31,  1988,  $45,500
27        until  June 30, 1994, and $55,500 thereafter or as set by
28        the Compensation Review Board, whichever is greater.
29             (2)  Subject  to  paragraph  (5),  to  each  state's
30        attorney  in   counties   containing   10,000   or   more
31        inhabitants  but  less  than  20,000 inhabitants, $46,500
32        until December 31, 1988, $61,500 until June 30, 1994, and
 
SB1591 Engrossed            -368-              LRB9111045EGfg
 1        $71,500 thereafter or as set by the  Compensation  Review
 2        Board, whichever is greater.
 3             (3)  Subject  to  paragraph  (5),  to  each  state's
 4        attorney  in  counties containing 20,000 or more but less
 5        than 30,000 inhabitants, $51,000 until December 31, 1988,
 6        $65,000 until June 30, 1994, and $75,000 thereafter or as
 7        set  by  the  Compensation  Review  Board,  whichever  is
 8        greater.
 9             (4)  To each state's attorney in counties of  30,000
10        or  more  inhabitants,  $65,500  until December 31, 1988,
11        $80,000 until June 30, 1994, and $96,837 thereafter or as
12        set  by  the  Compensation  Review  Board,  whichever  is
13        greater.
14             (5)  Effective December 1,  2000,  to  each  state's
15        attorney   in   counties  containing  fewer  than  30,000
16        inhabitants, the same salary  plus  any  cost  of  living
17        adjustments  as  authorized  by  the  Compensation Review
18        Board to take effect after January 1, 1999,  for  state's
19        attorneys in counties containing 20,000 or more but fewer
20        than  30,000  inhabitants,  or as set by the Compensation
21        Review Board whichever is greater.
22        The State shall  furnish  66 2/3%  of  the  total  annual
23    compensation  to be paid to each state's attorney in Illinois
24    based on the salary in effect on December 31, 1988, and  100%
25    of  the  increases in salary taking effect after December 31,
26    1988.
27        Said amounts furnished by  the  State  shall  be  payable
28    monthly  from  the state treasury to the county in which each
29    state's attorney is elected.
30        Each county shall be required to furnish 33 1/3%  of  the
31    total annual compensation to be paid to each state's attorney
32    in  Illinois  based  on  the salary in effect on December 31,
33    1988.
34        (b)  Effective December 1, 2000, no state's attorney  may
 
SB1591 Engrossed            -369-              LRB9111045EGfg
 1    engage  in  the  private  practice  of  law.   However, until
 2    November 30, 2000, (i)  the  state's  attorneys  in  counties
 3    containing  fewer  than  10,000 inhabitants may engage in the
 4    practice of law, and (ii) in any county  between  10,000  and
 5    30,000 inhabitants or in any county containing 30,000 or more
 6    inhabitants  which  reached  that population between 1970 and
 7    December 31, 1981, the state's attorney may  declare  his  or
 8    her  intention  to engage in the private practice of law, and
 9    may do so through no later than November 30, 2000, by  filing
10    a  written  declaration  of  intent  to engage in the private
11    practice of law with the county clerk.   The  declaration  of
12    intention  shall  be  irrevocable during the remainder of the
13    term of office. The  declaration  shall  be  filed  with  the
14    county  clerk  within 30 days of certification of election or
15    appointment, or within 60 days of March 15,  1989,  whichever
16    is  later.   In  that event the annual salary of such state's
17    attorney shall be as follows:
18             (1)  In   counties   containing   10,000   or   more
19        inhabitants but less  than  20,000  inhabitants,  $46,500
20        until December 31, 1988, $51,500 until June 30, 1994, and
21        $61,500  thereafter  or as set by the Compensation Review
22        Board, whichever is greater.   The  State  shall  furnish
23        100%  of  the  increases taking effect after December 31,
24        1988.
25             (2)  In   counties   containing   20,000   or   more
26        inhabitants but less  than  30,000  inhabitants,  and  in
27        counties  containing  30,000  or  more  inhabitants which
28        reached said population between  1970  and  December  31,
29        1981, $51,500 until December 31, 1988, $56,000 until June
30        30,  1994,  and  $65,000  thereafter  or  as  set  by the
31        Compensation Review Board,  whichever  is  greater.   The
32        State  shall  furnish 100% of the increases taking effect
33        after December 31, 1988.
34        (c)  In counties where a state mental health institution,
 
SB1591 Engrossed            -370-              LRB9111045EGfg
 1    as hereinafter defined, is  located,  one  assistant  state's
 2    attorney shall receive for his services, payable monthly from
 3    the  state  treasury  to the county in which he is appointed,
 4    the following:
 5             (1)  To each assistant state's attorney in  counties
 6        containing  less  than  10,000  inhabitants,  the  sum of
 7        $2,500 per annum;
 8             (2)  To each assistant state's attorney in  counties
 9        containing  not less than 10,000 inhabitants and not more
10        than 20,000 inhabitants, the sum of $3,500 per annum;
11             (3)  To each assistant state's attorney in  counties
12        containing  not less than 20,000 inhabitants and not more
13        than 30,000 inhabitants, the sum of $4,000 per annum;
14             (4)  To each assistant state's attorney in  counties
15        containing  not less than 30,000 inhabitants and not more
16        than 40,000 inhabitants, the sum of $4,500 per annum;
17             (5)  To each assistant state's attorney in  counties
18        containing  not less than 40,000 inhabitants and not more
19        than 70,000 inhabitants, the sum of $5,000 per annum;
20             (6)  To each assistant state's attorney in  counties
21        containing  not less than 70,000 inhabitants and not more
22        than 1,000,000 inhabitants, the sum of $6,000 per annum.
23        (d)  The population of all counties for  the  purpose  of
24    fixing  salaries  as  herein provided shall be based upon the
25    last Federal census immediately previous to  the  appointment
26    of an assistant state's attorney in each county.
27        (e)  At the request of the county governing authority, in
28    counties  where  one or more state correctional institutions,
29    as hereinafter defined, are located, one  or  more  assistant
30    state's  attorneys shall receive for their services, provided
31    that such services are performed in connection with the state
32    correctional institution,  payable  monthly  from  the  state
33    treasury  to  the  county  in  which  they are appointed, the
34    following:
 
SB1591 Engrossed            -371-              LRB9111045EGfg
 1             (1)  $22,000 for each assistant state's attorney  in
 2        counties with one or more State correctional institutions
 3        with a total average daily inmate population in excess of
 4        2,000, on the basis of 2 assistant state's attorneys when
 5        the  total  average daily inmate population exceeds 2,000
 6        but is less than 4,000; and 3 assistant state's attorneys
 7        when such population exceeds 4,000; with reimbursement to
 8        be based on actual services rendered.
 9             (2)  $15,000 per  year  for  one  assistant  state's
10        attorney  in  counties  having  one  or more correctional
11        institutions with a total average daily inmate population
12        of between 750 and 2,000 inmates, with  reimbursement  to
13        be based on actual services rendered.
14             (3)  A maximum of $12,000 per year for one assistant
15        state's   attorney  in  counties  having  less  than  750
16        inmates,  with  reimbursement  to  be  based  on   actual
17        services rendered.
18             Upon  application  of the county governing authority
19        and certification of the State's Attorney,  the  Director
20        of  Corrections  may,  in  his  discretion and subject to
21        appropriation,   increase   the    amount    of    salary
22        reimbursement   to   a   county   in  the  event  special
23        circumstances require the county to  incur  extraordinary
24        salary  expenditures as a result of services performed in
25        connection with State correctional institutions  in  that
26        county.
27        In  determining  whether or not to increase the amount of
28    salary reimbursement,  the  Director  shall  consider,  among
29    other matters:
30             (1)  the nature of the services rendered;
31             (2)  the results or dispositions obtained;
32             (3)  whether  or  not  the  county  was  required to
33        employ additional attorney personnel as a  direct  result
34        of  the  services  actually rendered in connection with a
 
SB1591 Engrossed            -372-              LRB9111045EGfg
 1        particular service to a State correctional institution.
 2        (f)  In counties where  a  State  senior  institution  of
 3    higher  education is located, the assistant state's attorneys
 4    specified by this Section shall receive for  their  services,
 5    payable  monthly  from  the  State  treasury to the county in
 6    which appointed, the following:
 7             (1)  $14,000 per year each for employment on a  full
 8        time  basis for 2 assistant state's attorneys in counties
 9        having a State  university  or  State  universities  with
10        combined   full  time  enrollment  of  more  than  15,000
11        students.
12             (2)  $7,200  per  year  for  one  assistant  state's
13        attorney with no limitation on other practice in counties
14        having a State  university  or  State  universities  with
15        combined   full  time  enrollment  of  10,000  to  15,000
16        students.
17             (3)  $4,000  per  year  for  one  assistant  state's
18        attorney with no limitation on other practice in counties
19        having a State  university  or  State  universities  with
20        combined   full  time  enrollment  of  less  than  10,000
21        students.
22        Such salaries shall be paid to the state's  attorney  and
23    the  assistant state's attorney in equal monthly installments
24    by such county out of the county treasury provided  that  the
25    State  of  Illinois  shall reimburse each county monthly from
26    the state treasury the amount of such salary.   This  Section
27    shall not prevent the payment of such additional compensation
28    to  the state's attorney or assistant state's attorney of any
29    county, out of the treasury of that county as may be provided
30    by law.
31        (g)  For purposes of this Section, "State  mental  health
32    institution"  means any institution under the jurisdiction of
33    the Department of Human Services that is listed in Section  4
34    of   the   Mental   Health   and  Developmental  Disabilities
 
SB1591 Engrossed            -373-              LRB9111045EGfg
 1    Administrative Act.
 2        For  purposes  of  this  Section,   "State   correctional
 3    institution"   means   any  facility  of  the  Department  of
 4    Corrections including adult facilities, juvenile  facilities,
 5    pre-release  centers,  community correction centers, and work
 6    camps.
 7        For purposes of this Section,  "State  university"  means
 8    the  University  of  Illinois,  Southern Illinois University,
 9    Chicago  State  University,  Eastern   Illinois   University,
10    Governors   State   University,  Illinois  State  University,
11    Northeastern   Illinois   University,    Northern    Illinois
12    University,  Western  Illinois  University,  and  any  public
13    community   college   which  has  established  a  program  of
14    interinstitutional cooperation  with  one  of  the  foregoing
15    institutions  whereby  a  student, after earning an associate
16    degree from the community college, pursues a course of  study
17    at  the  community  college campus leading to a baccalaureate
18    degree from the foregoing institution (also  known  as  a  "2
19    Plus 2" degree program).
20        (h)  A  number  of  assistant  state's attorneys shall be
21    appointed in each county, that  chooses  to  participate,  as
22    provided   in   this   subsection   for  the  prosecution  of
23    alcohol-related traffic offenses.  Each county shall  receive
24    annually  a  subsidy for payment of the salaries and benefits
25    of  these  assistant  state's  attorneys  from  State   funds
26    appropriated  to the county for that purpose.  The amounts of
27    subsidies provided by this subsection shall be  adjusted  for
28    inflation  each  July 1 using the Consumer Price Index of the
29    Bureau of Labor Statistics of the U.S. Department of Labor.
30        When a county  chooses  to  participate  in  the  subsidy
31    program  described  in  this  subsection  (h),  the number of
32    assistant   state's    attorneys    who    are    prosecuting
33    alcohol-related  traffic  offenses must increase according to
34    the subsidy provided in this  subsection.    These  appointed
 
SB1591 Engrossed            -374-              LRB9111045EGfg
 1    assistant state's attorneys shall be in addition to any other
 2    assistant  state's  attorneys  assigned to those cases on the
 3    effective date of this amendatory Act  of  the  91st  General
 4    Assembly,   and  may  not  replace  those  assistant  state's
 5    attorneys.  In counties where the  state's  attorney  is  the
 6    sole  prosecutor,  this  subsidy  shall be used to provide an
 7    assistant  state's  attorney  to  prosecute   alcohol-related
 8    traffic  offenses  along  with  the  state's  attorney.    In
 9    counties  where  the state's attorney is the sole prosecutor,
10    and in counties where a judge presides over cases involving a
11    variety of misdemeanors,  including  alcohol-related  traffic
12    matters, assistant state's attorneys appointed and subsidized
13    by  this  subsection  (h)  may  also  prosecute the different
14    misdemeanor cases at the direction of the state's attorney.
15        Assistant state's attorneys shall be appointed under this
16    subsection in the following number and counties shall receive
17    the following annual subsidies:
18             (1)  In counties with fewer than 30,000 inhabitants,
19        one at $35,000.
20             (2)  In counties with 30,000 or more but fewer  than
21        100,000 inhabitants, one at $45,000.
22             (3)  In counties with 100,000 or more but fewer than
23        300,000 inhabitants, 2 at $45,000 each.
24             (4)  In  counties,  other  than  Cook  County,  with
25        300,000 or more inhabitants, 4 at $50,000 each.
26    (Source:  P.A.  90-14,  eff.  7-1-97;  90-375,  eff. 8-14-97;
27    91-273, eff. 1-1-00; 91-440, eff. 8-6-99; revised 10-19-99.)

28        Section 45.  The Illinois Municipal Code  is  amended  by
29    changing  Sections  11-31-1, 11-74.4-3. 11-74.4-4, 11-74.4-7,
30    and 11-74.4-8 as follows:

31        (65 ILCS 5/11-31-1) (from Ch. 24, par. 11-31-1)
32        Sec.   11-31-1.  Demolition,   repair,   enclosure,    or
 
SB1591 Engrossed            -375-              LRB9111045EGfg
 1    remediation.
 2        (a)  The  corporate  authorities of each municipality may
 3    demolish, repair, or enclose or cause the demolition, repair,
 4    or enclosure of dangerous and unsafe buildings or uncompleted
 5    and  abandoned  buildings  within  the   territory   of   the
 6    municipality  and may remove or cause the removal of garbage,
 7    debris, and other hazardous, noxious, or unhealthy substances
 8    or materials from those  buildings.   In  any  county  having
 9    adopted by referendum or otherwise a county health department
10    as  provided  by  Division  5-25  of the Counties Code or its
11    predecessor, the county board of  that  county  may  exercise
12    those powers with regard to dangerous and unsafe buildings or
13    uncompleted  and  abandoned buildings within the territory of
14    any city, village, or  incorporated  town  having  less  than
15    50,000 population.
16        The  corporate  authorities  shall  apply  to the circuit
17    court of the county in which the building is located (i)  for
18    an  order  authorizing  action  to be taken with respect to a
19    building if the owner or owners of  the  building,  including
20    the  lien  holders of record, after at least 15 days' written
21    notice by mail so to do, have failed to put the building in a
22    safe condition or  to  demolish  it  or  (ii)  for  an  order
23    requiring  the owner or owners of record to demolish, repair,
24    or enclose the building or to  remove  garbage,  debris,  and
25    other   hazardous,   noxious,   or  unhealthy  substances  or
26    materials from the building.  It is  not  a  defense  to  the
27    cause  of action that the building is boarded up or otherwise
28    enclosed, although the court may order the defendant to  have
29    the  building  boarded  up or otherwise enclosed. Where, upon
30    diligent search, the identity or whereabouts of the owner  or
31    owners of the building, including the lien holders of record,
32    is  not ascertainable, notice mailed to the person or persons
33    in whose name the real estate was last assessed is sufficient
34    notice under this Section.
 
SB1591 Engrossed            -376-              LRB9111045EGfg
 1        The hearing upon the application  to  the  circuit  court
 2    shall be expedited by the court and shall be given precedence
 3    over all other suits.  Any person entitled to bring an action
 4    under  subsection (b) shall have the right to intervene in an
 5    action brought under this Section.
 6        The cost of the demolition, repair, enclosure, or removal
 7    incurred by the municipality, by an intervenor, or by a  lien
 8    holder of record, including court costs, attorney's fees, and
 9    other  costs  related  to the enforcement of this Section, is
10    recoverable from the owner or owners of the  real  estate  or
11    the  previous  owner  or both if the property was transferred
12    during the 15 day notice period and is a  lien  on  the  real
13    estate;  the lien is superior to all prior existing liens and
14    encumbrances, except taxes, if, within  180  days  after  the
15    repair,  demolition, enclosure, or removal, the municipality,
16    the lien holder of record, or the intervenor who incurred the
17    cost and expense shall file a notice of lien for the cost and
18    expense incurred in the office of the recorder in the  county
19    in  which  the real estate is located or in the office of the
20    registrar of titles of the county if the real estate affected
21    is registered under the Registered Titles (Torrens) Act.
22        The notice must consist of a sworn statement setting  out
23    (1)  a  description  of  the  real  estate sufficient for its
24    identification, (2) the amount of money representing the cost
25    and expense incurred, and (3) the date or dates when the cost
26    and expense was incurred by the municipality, the lien holder
27    of record, or the intervenor. Upon payment of  the  cost  and
28    expense by the owner of or persons interested in the property
29    after  the  notice  of lien has been filed, the lien shall be
30    released by the municipality, the person in  whose  name  the
31    lien  has  been  filed,  or the assignee of the lien, and the
32    release may be filed of record  as  in  the  case  of  filing
33    notice  of lien. Unless the lien is enforced under subsection
34    (c), the lien may be enforced by foreclosure  proceedings  as
 
SB1591 Engrossed            -377-              LRB9111045EGfg
 1    in  the case of mortgage foreclosures under Article XV of the
 2    Code of Civil Procedure or mechanics' lien  foreclosures.  An
 3    action  to  foreclose  this lien may be commenced at any time
 4    after the date of filing of the notice of lien.  The costs of
 5    foreclosure incurred by  the  municipality,  including  court
 6    costs,  reasonable  attorney's fees, advances to preserve the
 7    property, and other costs related to the enforcement of  this
 8    subsection,  plus  statutory interest, are a lien on the real
 9    estate and are recoverable by the municipality from the owner
10    or owners of the real estate.
11        All liens arising under  this  subsection  (a)  shall  be
12    assignable.  The  assignee  of  the  lien shall have the same
13    power to enforce the lien as the assigning party, except that
14    the lien may not be enforced under subsection (c).
15        If  the  appropriate   official   of   any   municipality
16    determines   that   any  dangerous  and  unsafe  building  or
17    uncompleted  and  abandoned  building  within  its  territory
18    fulfills the requirements for an action by  the  municipality
19    under   the   Abandoned   Housing   Rehabilitation  Act,  the
20    municipality may petition under  that  Act  in  a  proceeding
21    brought under this subsection.
22        (b)  Any  owner  or  tenant  of real property within 1200
23    feet in any direction of any  dangerous  or  unsafe  building
24    located  within  the  territory  of  a  municipality  with  a
25    population  of  500,000 or more may file with the appropriate
26    municipal authority  a request that the municipality apply to
27    the circuit court of the county  in  which  the  building  is
28    located  for  an  order permitting the demolition, removal of
29    garbage, debris, and other noxious  or  unhealthy  substances
30    and materials from, or repair or enclosure of the building in
31    the  manner prescribed in subsection (a) of this Section.  If
32    the municipality fails to  institute  an  action  in  circuit
33    court  within  90  days  after the filing of the request, the
34    owner or tenant of real property  within  1200  feet  in  any
 
SB1591 Engrossed            -378-              LRB9111045EGfg
 1    direction  of the building may institute an action in circuit
 2    court seeking an order compelling  the  owner  or  owners  of
 3    record to demolish, remove garbage, debris, and other noxious
 4    or unhealthy substances and materials from, repair or enclose
 5    or to cause to be demolished, have garbage, debris, and other
 6    noxious  or  unhealthy substances and materials removed from,
 7    repaired, or enclosed the building in question.    A  private
 8    owner  or tenant who institutes an action under the preceding
 9    sentence shall not be required to pay any fee to the clerk of
10    the circuit court. The cost of repair,  removal,  demolition,
11    or  enclosure shall be borne by the owner or owners of record
12    of the building. In the event the owner or owners  of  record
13    fail  to  demolish, remove garbage, debris, and other noxious
14    or  unhealthy  substances  and  materials  from,  repair,  or
15    enclose the building within 90 days of  the  date  the  court
16    entered  its  order,  the  owner or tenant who instituted the
17    action may request that the court join the municipality as  a
18    party to the action.  The court may order the municipality to
19    demolish,  remove  materials  from,  repair,  or  enclose the
20    building, or cause that action to be taken upon  the  request
21    of  any owner or tenant who instituted the action or upon the
22    municipality's request.  The municipality may file,  and  the
23    court  may approve, a plan for rehabilitating the building in
24    question. A  court  order  authorizing  the  municipality  to
25    demolish,   remove  materials  from,  repair,  or  enclose  a
26    building, or  cause  that  action  to  be  taken,  shall  not
27    preclude  the  court  from  adjudging  the owner or owners of
28    record of the building  in  contempt  of  court  due  to  the
29    failure to comply with the order to demolish, remove garbage,
30    debris,   and  other  noxious  or  unhealthy  substances  and
31    materials from, repair, or enclose the building.
32        If a municipality or a person or persons other  than  the
33    owner or owners of record pay the cost of demolition, removal
34    of garbage, debris, and other noxious or unhealthy substances
 
SB1591 Engrossed            -379-              LRB9111045EGfg
 1    and  materials,  repair,  or  enclosure  pursuant  to a court
 2    order, the cost, including court costs, attorney's fees,  and
 3    other costs related to the enforcement of this subsection, is
 4    recoverable  from  the owner or owners of the real estate and
 5    is a lien on the real estate; the lien  is  superior  to  all
 6    prior  existing  liens  and  encumbrances,  except taxes, if,
 7    within 180 days after the  repair,  removal,  demolition,  or
 8    enclosure, the municipality or the person or persons who paid
 9    the  costs of demolition, removal, repair, or enclosure shall
10    file a notice of lien of the cost and expense incurred in the
11    office of the recorder in the county in which the real estate
12    is located or in the office of the registrar of the county if
13    the real estate affected is registered under  the  Registered
14    Titles  (Torrens)  Act.  The  notice shall be in a form as is
15    provided  in  subsection  (a).   An  owner  or   tenant   who
16    institutes  an  action  in  circuit court seeking an order to
17    compel the owner or owners  of  record  to  demolish,  remove
18    materials  from,  repair,  or enclose any dangerous or unsafe
19    building, or to cause that action  to  be  taken  under  this
20    subsection  may recover court costs and reasonable attorney's
21    fees for instituting the action from the owner or  owners  of
22    record  of  the  building.  Upon  payment  of  the  costs and
23    expenses by the owner  of  or  a  person  interested  in  the
24    property  after  the  notice of lien has been filed, the lien
25    shall be released by the municipality or the person in  whose
26    name  the lien has been filed or his or her assignee, and the
27    release may be filed of record as in the  case  of  filing  a
28    notice of lien.  Unless the lien is enforced under subsection
29    (c),  the  lien may be enforced by foreclosure proceedings as
30    in the case of mortgage foreclosures under Article XV of  the
31    Code  of Civil Procedure or mechanics' lien foreclosures.  An
32    action to foreclose this lien may be commenced  at  any  time
33    after the date of filing of the notice of lien.  The costs of
34    foreclosure  incurred  by  the  municipality, including court
 
SB1591 Engrossed            -380-              LRB9111045EGfg
 1    costs, reasonable attorneys' fees, advances to  preserve  the
 2    property,  and other costs related to the enforcement of this
 3    subsection, plus statutory interest, are a lien on  the  real
 4    estate and are recoverable by the municipality from the owner
 5    or owners of the real estate.
 6        All  liens arising under the terms of this subsection (b)
 7    shall be assignable.  The assignee of the lien shall have the
 8    same power to enforce the lien as the assigning party, except
 9    that the lien may not be enforced under subsection (c).
10        (c)  In any case where a municipality has obtained a lien
11    under subsection (a),  (b),  or  (f),  the  municipality  may
12    enforce  the  lien  under  this  subsection  (c)  in the same
13    proceeding in which the lien is authorized.
14        A municipality desiring to  enforce  a  lien  under  this
15    subsection   (c)   shall   petition   the   court  to  retain
16    jurisdiction   for   foreclosure   proceedings   under   this
17    subsection.  Notice of  the  petition  shall  be  served,  by
18    certified  or registered mail, on all persons who were served
19    notice under subsection (a), (b), or (f).   The  court  shall
20    conduct a hearing on the petition not less than 15 days after
21    the  notice  is  served.   If  the  court determines that the
22    requirements of this subsection (c) have been  satisfied,  it
23    shall  grant  the  petition  and retain jurisdiction over the
24    matter until the foreclosure proceeding  is  completed.   The
25    costs  of foreclosure incurred by the municipality, including
26    court costs, reasonable attorneys' fees, advances to preserve
27    the property, and other costs related to the  enforcement  of
28    this  subsection,  plus statutory interest, are a lien on the
29    real estate and are recoverable by the municipality from  the
30    owner  or owners of the real estate.  If the court denies the
31    petition, the municipality may enforce the lien in a separate
32    action as provided in subsection (a), (b), or (f).
33        All persons designated in Section 15-1501 of the Code  of
34    Civil   Procedure   as   necessary   parties  in  a  mortgage
 
SB1591 Engrossed            -381-              LRB9111045EGfg
 1    foreclosure action shall be joined as parties before issuance
 2    of an order of foreclosure.  Persons  designated  in  Section
 3    15-1501 of the Code of Civil Procedure as permissible parties
 4    may also be joined as parties in the action.
 5        The  provisions  of  Article  XV  of  the  Code  of Civil
 6    Procedure applicable to mortgage foreclosures shall apply  to
 7    the  foreclosure  of a lien under this subsection (c), except
 8    to the extent that those  provisions  are  inconsistent  with
 9    this  subsection.    For  purposes  of  foreclosures of liens
10    under  this  subsection,  however,  the   redemption   period
11    described in subsection (b) of Section 15-1603 of the Code of
12    Civil  Procedure shall end 60 days after the date of entry of
13    the order of foreclosure.
14        (d)  In addition to any other remedy provided by law, the
15    corporate authorities of any municipality  may  petition  the
16    circuit  court to have property declared abandoned under this
17    subsection (d) if:
18             (1)  the property has been tax delinquent for  2  or
19        more  years  or  bills for water service for the property
20        have been outstanding for 2 or more years;
21             (2)  the property is unoccupied by  persons  legally
22        in possession; and
23             (3)  the  property  contains  a  dangerous or unsafe
24        building.
25        All persons having an interest of record in the property,
26    including  tax  purchasers  and  beneficial  owners  of   any
27    Illinois  land  trust  having title to the property, shall be
28    named as defendants in the petition and shall be served  with
29    process.   In  addition,  service  shall be had under Section
30    2-206 of the Code  of  Civil  Procedure  as  in  other  cases
31    affecting property.
32        The   municipality,   however,  may  proceed  under  this
33    subsection in a proceeding brought under  subsection  (a)  or
34    (b).   Notice of the petition shall be served by certified or
 
SB1591 Engrossed            -382-              LRB9111045EGfg
 1    registered mail on all persons who were served  notice  under
 2    subsection (a) or (b).
 3        If  the municipality proves that the conditions described
 4    in this subsection exist and  the  owner  of  record  of  the
 5    property  does  not enter an appearance in the action, or, if
 6    title to the property is held by an Illinois land  trust,  if
 7    neither  the  owner of record nor the owner of the beneficial
 8    interest of the trust enters an appearance, the  court  shall
 9    declare the property abandoned.
10        If  that  determination  is made, notice shall be sent by
11    certified  or  registered  mail  to  all  persons  having  an
12    interest of record in the property, including tax  purchasers
13    and beneficial owners of any Illinois land trust having title
14    to  the  property, stating that title to the property will be
15    transferred to the municipality unless, within 30 days of the
16    notice, the owner of  record  enters  an  appearance  in  the
17    action,  or unless any other person having an interest in the
18    property files with the  court  a  request  to  demolish  the
19    dangerous  or  unsafe building or to put the building in safe
20    condition.
21        If the owner of record enters an appearance in the action
22    within the 30 day period, the court shall  vacate  its  order
23    declaring   the   property  abandoned.   In  that  case,  the
24    municipality may amend its complaint  in  order  to  initiate
25    proceedings under subsection (a).
26        If  a request to demolish or repair the building is filed
27    within the 30 day period, the court shall grant permission to
28    the requesting party to demolish the building within 30  days
29    or  to  restore the building to safe condition within 60 days
30    after the request is granted.  An extension  of  that  period
31    for up to 60 additional days may be given for good cause.  If
32    more than one person with an interest in the property files a
33    timely  request, preference shall be given to the person with
34    the lien or other interest of the highest priority.
 
SB1591 Engrossed            -383-              LRB9111045EGfg
 1        If the requesting party proves  to  the  court  that  the
 2    building  has  been  demolished  or  put  in a safe condition
 3    within the period of time granted by  the  court,  the  court
 4    shall issue a quitclaim judicial deed for the property to the
 5    requesting party, conveying only the interest of the owner of
 6    record,  upon  proof  of  payment  to the municipality of all
 7    costs incurred by the municipality  in  connection  with  the
 8    action,  including but not limited to court costs, attorney's
 9    fees, administrative costs, the  costs,  if  any,  associated
10    with   building   enclosure   or   removal,   and  receiver's
11    certificates.  The interest in the property so conveyed shall
12    be subject to all liens and encumbrances on the property.  In
13    addition, if the interest is conveyed to a person  holding  a
14    certificate  of  purchase for the property under the Property
15    Tax Code, the conveyance shall be subject to  the  rights  of
16    redemption  of all persons entitled to redeem under that Act,
17    including the original owner of record.
18        If no person with an interest in  the  property  files  a
19    timely  request  or if the requesting party fails to demolish
20    the building or put the building in safe condition within the
21    time specified by the court, the  municipality  may  petition
22    the  court  to  issue a judicial deed for the property to the
23    municipality.  A conveyance by judicial deed shall operate to
24    extinguish all existing ownership interests in, liens on, and
25    other interest in the  property,  including  tax  liens,  and
26    shall  extinguish  the  rights  and  interests of any and all
27    holders of  a  bona  fide  certificate  of  purchase  of  the
28    property   for   delinquent   taxes.    Any  such  bona  fide
29    certificate of purchase holder shall be entitled to a sale in
30    error as prescribed under Section 21-310 of the Property  Tax
31    Code.
32        (e)  Each  municipality  may  use  the provisions of this
33    subsection to expedite the removal of certain buildings  that
34    are  a  continuing  hazard to the community in which they are
 
SB1591 Engrossed            -384-              LRB9111045EGfg
 1    located.
 2        If a residential or commercial building is 3  stories  or
 3    less  in  height  as  defined  by the municipality's building
 4    code, and the corporate official designated to be  in  charge
 5    of enforcing the municipality's building code determines that
 6    the  building  is  open  and  vacant  and  an  immediate  and
 7    continuing  hazard  to the community in which the building is
 8    located, then the official shall  be  authorized  to  post  a
 9    notice not less than 2 feet by 2 feet in size on the front of
10    the  building.   The  notice shall be dated as of the date of
11    the posting and shall  state  that  unless  the  building  is
12    demolished,  repaired,  or  enclosed, and unless any garbage,
13    debris, and other hazardous, noxious, or unhealthy substances
14    or materials are removed so that an immediate and  continuing
15    hazard  to  the community no longer exists, then the building
16    may be demolished, repaired, or  enclosed,  or  any  garbage,
17    debris, and other hazardous, noxious, or unhealthy substances
18    or materials may be removed, by the municipality.
19        Not  later  than  30  days  following  the posting of the
20    notice, the municipality shall do all of the following:
21             (1)  Cause to be sent,  by  certified  mail,  return
22        receipt  requested,  a Notice to Remediate to  all owners
23        of record of the property, the beneficial owners  of  any
24        Illinois land trust having title to the property, and all
25        lienholders of record in the property, stating the intent
26        of  the  municipality to demolish, repair, or enclose the
27        building  or  remove  any  garbage,  debris,   or   other
28        hazardous,  noxious, or unhealthy substances or materials
29        if that action is not taken by the owner or owners.
30             (2)  Cause to be published, in a newspaper published
31        or circulated in the municipality where the  building  is
32        located,  a  notice  setting  forth (i) the permanent tax
33        index number and the address  of  the  building,  (ii)  a
34        statement  that  the  property  is  open  and  vacant and
 
SB1591 Engrossed            -385-              LRB9111045EGfg
 1        constitutes an immediate and  continuing  hazard  to  the
 2        community,  and  (iii)  a statement that the municipality
 3        intends to demolish, repair, or enclose the  building  or
 4        remove  any garbage, debris, or other hazardous, noxious,
 5        or unhealthy substances or  materials  if  the  owner  or
 6        owners  or  lienholders  of  record  fail to do so.  This
 7        notice shall be published for 3 consecutive days.
 8             (3)  Cause to be recorded the  Notice  to  Remediate
 9        mailed  under paragraph (1) in the office of the recorder
10        in the county in which the real estate is located  or  in
11        the  office  of  the registrar of titles of the county if
12        the real estate is registered under the Registered  Title
13        (Torrens) Act.
14        Any  person  or persons with a current legal or equitable
15    interest in the property objecting to the proposed actions of
16    the corporate authorities may file his or her objection in an
17    appropriate form in a court of competent jurisdiction.
18        If the building is not demolished, repaired, or enclosed,
19    or the garbage,  debris,  or  other  hazardous,  noxious,  or
20    unhealthy  substances or materials are not removed, within 30
21    days of mailing the notice  to  the  owners  of  record,  the
22    beneficial  owners of any Illinois land trust having title to
23    the property, and all lienholders of record in the  property,
24    or  within  30  days  of  the  last day of publication of the
25    notice, whichever is later, the corporate  authorities  shall
26    have  the  power to demolish, repair, or enclose the building
27    or  to  remove  any  garbage,  debris,  or  other  hazardous,
28    noxious, or unhealthy substances or materials.
29        The municipality may  proceed  to  demolish,  repair,  or
30    enclose  a  building  or remove any garbage, debris, or other
31    hazardous, noxious,  or  unhealthy  substances  or  materials
32    under  this  subsection within a 120-day period following the
33    date of the mailing of the notice if the appropriate official
34    determines that the demolition, repair, enclosure, or removal
 
SB1591 Engrossed            -386-              LRB9111045EGfg
 1    of any garbage,  debris,  or  other  hazardous,  noxious,  or
 2    unhealthy  substances or materials is necessary to remedy the
 3    immediate and continuing hazard.   If,  however,  before  the
 4    municipality  proceeds  with any of the actions authorized by
 5    this  subsection,  any  person  with  a  legal  or  equitable
 6    interest in the property has  sought  a  hearing  under  this
 7    subsection  before  a  court  and  has  served  a copy of the
 8    complaint on the chief executive officer of the municipality,
 9    then the municipality shall not proceed with the  demolition,
10    repair,  enclosure,  or  removal of garbage, debris, or other
11    substances until the court determines  that  that  action  is
12    necessary   to   remedy   the  hazard  and  issues  an  order
13    authorizing the municipality to do so.
14        Following the  demolition,  repair,  or  enclosure  of  a
15    building,  or  the  removal  of  garbage,  debris,  or  other
16    hazardous,  noxious,  or  unhealthy  substances  or materials
17    under this subsection, the municipality may file a notice  of
18    lien  against the real estate for the cost of the demolition,
19    repair, enclosure, or  removal  within  180  days  after  the
20    repair,  demolition,  enclosure, or removal occurred, for the
21    cost and expense incurred, in the office of the  recorder  in
22    the  county  in  which  the  real estate is located or in the
23    office of the registrar of titles of the county if  the  real
24    estate  affected  is  registered  under the Registered Titles
25    (Torrens) Act; this lien has priority over the  interests  of
26    those  parties  named in the Notice to Remediate mailed under
27    paragraph (1), but not over  the  interests  of  third  party
28    purchasers  or  encumbrancers  for  value  who obtained their
29    interests  in  the  property  before  obtaining   actual   or
30    constructive  notice  of  the  lien. The notice of lien shall
31    consist of a sworn statement setting forth (i) a  description
32    of  the real estate, such as the address or other description
33    of the property, sufficient for its identification; (ii)  the
34    expenses  incurred  by  the  municipality  in undertaking the
 
SB1591 Engrossed            -387-              LRB9111045EGfg
 1    remedial actions authorized under this subsection; (iii)  the
 2    date or dates the expenses were incurred by the municipality;
 3    (iv)  a  statement  by the corporate official responsible for
 4    enforcing the building code that the building  was  open  and
 5    vacant  and constituted an immediate and continuing hazard to
 6    the community; (v) a statement by the corporate official that
 7    the required sign was posted on the building, that notice was
 8    sent by certified mail to the  owners  of  record,  and  that
 9    notice  was published in accordance with this subsection; and
10    (vi) a  statement  as  to  when  and  where  the  notice  was
11    published.   The  lien  authorized  by  this  subsection  may
12    thereafter  be  released  or  enforced by the municipality as
13    provided in subsection (a).
14        (f)  The corporate authorities of each  municipality  may
15    remove  or cause the removal of, or otherwise environmentally
16    remediate hazardous substances and petroleum products on, in,
17    or  under  any  abandoned  and  unsafe  property  within  the
18    territory of a municipality.  In addition, where  preliminary
19    evidence  indicates  the  presence  or  likely  presence of a
20    hazardous substance or a petroleum product or a release or  a
21    substantial threat of a release of a hazardous substance or a
22    petroleum   product  on,  in,  or  under  the  property,  the
23    corporate authorities of the  municipality  may  inspect  the
24    property  and  test  for the presence or release of hazardous
25    substances and petroleum  products.   In  any  county  having
26    adopted by referendum or otherwise a county health department
27    as  provided  by  Division  5-25  of the Counties Code or its
28    predecessor, the county board of that county may exercise the
29    above-described powers with regard  to  property  within  the
30    territory  of  any city, village, or incorporated town having
31    less than 50,000 population.
32        For purposes of this subsection (f):
33             (1)  "property" or  "real  estate"  means  all  real
34        property, whether or not improved by a structure;
 
SB1591 Engrossed            -388-              LRB9111045EGfg
 1             (2)  "abandoned" means;
 2                  (A)  the property has been tax delinquent for 2
 3             or more years;
 4                  (B)  the  property  is  unoccupied  by  persons
 5             legally in possession; and
 6             (3)  "unsafe" means property that presents an actual
 7        or  imminent threat to public health and safety caused by
 8        the release of hazardous substances; and
 9             (4)  "hazardous substances" means  the  same  as  in
10        Section 3.14 of the Environmental Protection Act.
11        The  corporate  authorities  shall  apply  to the circuit
12    court of the county in which the property is located (i)  for
13    an  order allowing the municipality to enter the property and
14    inspect and test substances on, in, or under the property; or
15    (ii) for an order authorizing the  corporate  authorities  to
16    take  action  with  respect to remediation of the property if
17    conditions on the  property,  based  on  the  inspection  and
18    testing authorized in paragraph (i), indicate the presence of
19    hazardous  substances  or  petroleum  products.   Remediation
20    shall be deemed complete for purposes of paragraph (ii) above
21    when the property satisfies Tier I, II,  or  III  remediation
22    objectives   for   the   property's  most  recent  usage,  as
23    established by the  Environmental  Protection  Act,  and  the
24    rules  and  regulations  promulgated thereunder.  Where, upon
25    diligent search, the identity or whereabouts of the owner  or
26    owners of the property, including the lien holders of record,
27    is  not ascertainable, notice mailed to the person or persons
28    in whose name the real estate was last assessed is sufficient
29    notice under this Section.
30        The court shall grant an order authorizing testing  under
31    paragraph  (i)  above  upon a showing of preliminary evidence
32    indicating the presence or likely  presence  of  a  hazardous
33    substance  or  a  petroleum  product  or  a  release  of or a
34    substantial threat of a release of a hazardous substance or a
 
SB1591 Engrossed            -389-              LRB9111045EGfg
 1    petroleum product on, in, or under abandoned  property.   The
 2    preliminary  evidence  may  include,  but  is not limited to,
 3    evidence of prior use, visual site inspection, or records  of
 4    prior  environmental  investigations.  The testing authorized
 5    by  paragraph  (i)  above   shall   include   any   type   of
 6    investigation   which   is  necessary  for  an  environmental
 7    professional to determine the environmental condition of  the
 8    property,  including  but  not limited to performance of soil
 9    borings and groundwater monitoring.  The court shall grant  a
10    remediation order under paragraph (ii) above where testing of
11    the  property  indicates that it fails to meet the applicable
12    remediation objectives.  The hearing upon the application  to
13    the  circuit  court shall be expedited by the court and shall
14    be given precedence over all other suits.
15        The cost  of  the  inspection,  testing,  or  remediation
16    incurred  by  the municipality or by a lien holder of record,
17    including court  costs,  attorney's  fees,  and  other  costs
18    related  to the enforcement of this Section, is a lien on the
19    real  estate;  except  that  in   any   instances   where   a
20    municipality incurs costs of inspection and testing but finds
21    no hazardous substances or petroleum products on the property
22    that  present  an  actual or imminent threat to public health
23    and safety, such costs are not recoverable  from  the  owners
24    nor  are  such  costs a lien on the real estate.  The lien is
25    superior to all prior existing liens and encumbrances, except
26    taxes and any lien obtained under subsection (a) or (e),  if,
27    within  180  days  after  the  completion  of the inspection,
28    testing, or remediation, the municipality or the lien  holder
29    of  record  who  incurred  the  cost and expense shall file a
30    notice of lien for the  cost  and  expense  incurred  in  the
31    office of the recorder in the county in which the real estate
32    is located or in the office of the registrar of titles of the
33    county  if  the  real estate affected is registered under the
34    Registered Titles (Torrens) Act.
 
SB1591 Engrossed            -390-              LRB9111045EGfg
 1        The notice must consist of a sworn statement setting  out
 2    (i)  a  description  of  the  real  estate sufficient for its
 3    identification, (ii) the amount  of  money  representing  the
 4    cost  and  expense incurred, and (iii) the date or dates when
 5    the cost and expense was incurred by the municipality or  the
 6    lien  holder  of  record.  Upon payment of the lien amount by
 7    the owner of or persons interested in the property after  the
 8    notice  of  lien  has  been filed, a release of lien shall be
 9    issued by the municipality, the person in whose name the lien
10    has been filed, or the assignee of the lien, and the  release
11    may  be  filed  of  record as in the case of filing notice of
12    lien.
13        The lien may be  enforced  under  subsection  (c)  or  by
14    foreclosure   proceedings   as   in   the  case  of  mortgage
15    foreclosures under Article XV of the Code of Civil  Procedure
16    or mechanics' lien foreclosures; provided that where the lien
17    is  enforced  by  foreclosure  under  subsection (c) or under
18    either statute, the municipality may not proceed against  the
19    other  assets  of  the owner or owners of the real estate for
20    any costs that otherwise  would  be  recoverable  under  this
21    Section  but that remain unsatisfied after foreclosure except
22    where such additional  recovery  is  authorized  by  separate
23    environmental  laws.  An action to foreclose this lien may be
24    commenced at any time after the date of filing of the  notice
25    of   lien.     The  costs  of  foreclosure  incurred  by  the
26    municipality, including court  costs,  reasonable  attorney's
27    fees,  advances  to  preserve  the  property, and other costs
28    related to the enforcement of this subsection, plus statutory
29    interest, are a lien on the real estate.
30        All liens arising under  this  subsection  (f)  shall  be
31    assignable.   The  assignee  of  the lien shall have the same
32    power to enforce the lien as the assigning party, except that
33    the lien may not be enforced under subsection (c).
34        (g)  In any case where a municipality has obtained a lien
 
SB1591 Engrossed            -391-              LRB9111045EGfg
 1    under subsection (a), the  municipality  may  also  bring  an
 2    action  for  a  money judgment against the owner or owners of
 3    the real estate in the amount of the lien in the same  manner
 4    as  provided  for  bringing causes of action in Article II of
 5    the Code of Civil Procedure and, upon obtaining  a  judgment,
 6    file  a  judgment  lien against all of the real estate of the
 7    owner or owners and enforce that  lien  as  provided  for  in
 8    Article XII of the Code of Civil Procedure.
 9    (Source: P.A.  90-393,  eff.  1-1-98;  90-597,  eff. 6-25-98;
10    91-162, eff.  7-16-99;  91-177,  eff.  1-1-00;  91-357,  eff.
11    7-29-99;  91-542,  eff.  1-1-00; 91-561, eff. 1-1-00; revised
12    8-27-99.)

13        (65 ILCS 5/11-74.4-3) (from Ch. 24, par. 11-74.4-3)
14        Sec.  11-74.4-3.   Definitions.   The  following   terms,
15    wherever used or referred to in this Division 74.4 shall have
16    the  following  respective  meanings,  unless  in  any case a
17    different meaning clearly appears from the context.
18        (a)  For any redevelopment project  area  that  has  been
19    designated  pursuant  to this Section by an ordinance adopted
20    prior to November 1, 1999 (the effective date of  Public  Act
21    91-478)  this  amendatory  Act  of the 91st General Assembly,
22    "blighted area" shall have the  meaning  set  forth  in  this
23    Section  prior  to that the effective date of this amendatory
24    Act of the 91st General Assembly.
25        On and after November 1, 1999 the effective date of  this
26    amendatory  Act of the 91st General Assembly, "blighted area"
27    means any improved or vacant area within the boundaries of  a
28    redevelopment  project  area  located  within the territorial
29    limits of the municipality where:
30             (1)  If  improved,   industrial,   commercial,   and
31        residential  buildings or improvements are detrimental to
32        the public  safety,  health,  or  welfare  because  of  a
33        combination  of  5 or more of the following factors, each
 
SB1591 Engrossed            -392-              LRB9111045EGfg
 1        of which is (i) present, with that  presence  documented,
 2        to  a  meaningful  extent  so  that  a  municipality  may
 3        reasonably find that the factor is clearly present within
 4        the  intent  of  the  Act and (ii) reasonably distributed
 5        throughout the improved part of the redevelopment project
 6        area:
 7                  (A)  Dilapidation.   An   advanced   state   of
 8             disrepair  or  neglect  of  necessary repairs to the
 9             primary  structural  components  of   buildings   or
10             improvements in such a combination that a documented
11             building  condition  analysis  determines that major
12             repair is required or the defects are so serious and
13             so extensive that the buildings must be removed.
14                  (B)  Obsolescence.  The condition or process of
15             falling  into   disuse.   Structures   have   become
16             ill-suited for the original use.
17                  (C)  Deterioration.  With respect to buildings,
18             defects including, but not limited to, major defects
19             in  the secondary building components such as doors,
20             windows,  porches,  gutters  and   downspouts,   and
21             fascia.   With respect to surface improvements, that
22             the condition of roadways, alleys,  curbs,  gutters,
23             sidewalks,  off-street  parking, and surface storage
24             areas evidence  deterioration,  including,  but  not
25             limited  to,  surface cracking, crumbling, potholes,
26             depressions,  loose  paving  material,   and   weeds
27             protruding through paved surfaces.
28                  (D)  Presence  of structures below minimum code
29             standards.  All structures  that  do  not  meet  the
30             standards  of  zoning,  subdivision, building, fire,
31             and other governmental codes applicable to property,
32             but not including housing and  property  maintenance
33             codes.
34                  (E)  Illegal use of individual structures.  The
 
SB1591 Engrossed            -393-              LRB9111045EGfg
 1             use   of   structures  in  violation  of  applicable
 2             federal, State, or local laws,  exclusive  of  those
 3             applicable  to  the  presence  of  structures  below
 4             minimum code standards.
 5                  (F)  Excessive   vacancies.   The  presence  of
 6             buildings that are unoccupied or under-utilized  and
 7             that  represent  an  adverse  influence  on the area
 8             because of the frequency, extent, or duration of the
 9             vacancies.
10                  (G)  Lack of ventilation,  light,  or  sanitary
11             facilities.  The absence of adequate ventilation for
12             light  or air circulation in spaces or rooms without
13             windows, or that require the removal of dust,  odor,
14             gas,  smoke,  or  other  noxious airborne materials.
15             Inadequate natural light and ventilation  means  the
16             absence  of skylights or windows for interior spaces
17             or rooms and improper window sizes  and  amounts  by
18             room   area   to  window  area  ratios.   Inadequate
19             sanitary  facilities  refers  to  the   absence   or
20             inadequacy   of   garbage   storage  and  enclosure,
21             bathroom facilities, hot  water  and  kitchens,  and
22             structural   inadequacies   preventing  ingress  and
23             egress to and from all  rooms  and  units  within  a
24             building.
25                  (H)  Inadequate   utilities.   Underground  and
26             overhead utilities such as storm  sewers  and  storm
27             drainage,  sanitary  sewers,  water  lines, and gas,
28             telephone, and electrical services that are shown to
29             be inadequate.  Inadequate utilities are those  that
30             are:  (i) of insufficient capacity to serve the uses
31             in   the   redevelopment    project    area,    (ii)
32             deteriorated, antiquated, obsolete, or in disrepair,
33             or  (iii)  lacking  within the redevelopment project
34             area.
 
SB1591 Engrossed            -394-              LRB9111045EGfg
 1                  (I)  Excessive land coverage  and  overcrowding
 2             of   structures   and   community  facilities.   The
 3             over-intensive use of property and the  crowding  of
 4             buildings  and  accessory  facilities  onto  a site.
 5             Examples  of  problem  conditions   warranting   the
 6             designation  of  an area as one exhibiting excessive
 7             land coverage are: (i)  the  presence  of  buildings
 8             either  improperly situated on parcels or located on
 9             parcels of inadequate size and shape in relation  to
10             present-day  standards of development for health and
11             safety and (ii) the presence of  multiple  buildings
12             on  a  single  parcel.  For there to be a finding of
13             excessive land coverage, these parcels must  exhibit
14             one   or   more   of   the   following   conditions:
15             insufficient  provision  for light and air within or
16             around buildings, increased threat of spread of fire
17             due to the close proximity  of  buildings,  lack  of
18             adequate  or proper access to a public right-of-way,
19             lack of reasonably required off-street  parking,  or
20             inadequate provision for loading and service.
21                  (J)  Deleterious   land  use  or  layout.   The
22             existence of  incompatible  land-use  relationships,
23             buildings  occupied  by inappropriate mixed-uses, or
24             uses  considered  to  be  noxious,   offensive,   or
25             unsuitable for the surrounding area.
26                  (K)  Environmental   clean-up.    The  proposed
27             redevelopment project  area  has  incurred  Illinois
28             Environmental  Protection  Agency  or  United States
29             Environmental Protection  Agency  remediation  costs
30             for,   or   a  study  conducted  by  an  independent
31             consultant  recognized  as   having   expertise   in
32             environmental remediation has determined a need for,
33             the   clean-up   of   hazardous   waste,   hazardous
34             substances, or underground storage tanks required by
 
SB1591 Engrossed            -395-              LRB9111045EGfg
 1             State  or federal law, provided that the remediation
 2             costs  constitute  a  material  impediment  to   the
 3             development  or  redevelopment  of the redevelopment
 4             project area.
 5                  (L)  Lack of community planning.  The  proposed
 6             redevelopment project area was developed prior to or
 7             without the benefit or guidance of a community plan.
 8             This  means  that  the development occurred prior to
 9             the adoption by the municipality of a  comprehensive
10             or  other  community  plan  or that the plan was not
11             followed at the  time  of  the  area's  development.
12             This  factor  must  be  documented  by  evidence  of
13             adverse   or  incompatible  land-use  relationships,
14             inadequate  street  layout,  improper   subdivision,
15             parcels   of  inadequate  shape  and  size  to  meet
16             contemporary   development   standards,   or   other
17             evidence  demonstrating  an  absence  of   effective
18             community planning.
19                  (M)  The  total equalized assessed value of the
20             proposed redevelopment project area has declined for
21             3 of the last 5 calendar years prior to the year  in
22             which  the  redevelopment project area is designated
23             or is increasing at an annual rate that is less than
24             the balance of the municipality for 3 of the last  5
25             calendar years for which information is available or
26             is  increasing  at  an annual rate that is less than
27             the Consumer Price Index  for  All  Urban  Consumers
28             published  by  the United States Department of Labor
29             or successor agency for 3 of  the  last  5  calendar
30             years  prior  to the year in which the redevelopment
31             project area is designated.
32             (2)  If   vacant,   the   sound   growth   of    the
33        redevelopment  project  area is impaired by a combination
34        of 2 or more of the following factors, each of  which  is
 
SB1591 Engrossed            -396-              LRB9111045EGfg
 1        (i)   present,   with  that  presence  documented,  to  a
 2        meaningful extent so that a municipality  may  reasonably
 3        find that the factor is clearly present within the intent
 4        of the Act and (ii) reasonably distributed throughout the
 5        vacant part of the redevelopment project area to which it
 6        pertains:
 7                  (A)  Obsolete  platting  of  vacant  land  that
 8             results  in  parcels  of  limited  or narrow size or
 9             configurations of parcels of irregular size or shape
10             that would be difficult  to  develop  on  a  planned
11             basis  and  in a manner compatible with contemporary
12             standards and requirements, or platting that  failed
13             to  create  rights-of-ways  for streets or alleys or
14             that  created  inadequate  right-of-way  widths  for
15             streets, alleys, or other  public  rights-of-way  or
16             that omitted easements for public utilities.
17                  (B)  Diversity   of  ownership  of  parcels  of
18             vacant land sufficient in number to retard or impede
19             the ability to assemble the land for development.
20                  (C)  Tax and special  assessment  delinquencies
21             exist  or  the  property has been the subject of tax
22             sales under the Property Tax Code within the last 5
23             years.
24                  (D)  Deterioration  of   structures   or   site
25             improvements  in  neighboring  areas adjacent to the
26             vacant land.
27                  (E)  The    area    has    incurred    Illinois
28             Environmental Protection  Agency  or  United  States
29             Environmental  Protection  Agency  remediation costs
30             for,  or  a  study  conducted  by   an   independent
31             consultant   recognized   as   having  expertise  in
32             environmental remediation has determined a need for,
33             the   clean-up   of   hazardous   waste,   hazardous
34             substances, or underground storage tanks required by
 
SB1591 Engrossed            -397-              LRB9111045EGfg
 1             State or federal law, provided that the  remediation
 2             costs   constitute  a  material  impediment  to  the
 3             development or redevelopment  of  the  redevelopment
 4             project area.
 5                  (F)  The  total equalized assessed value of the
 6             proposed redevelopment project area has declined for
 7             3 of the last 5 calendar years prior to the year  in
 8             which  the  redevelopment project area is designated
 9             or is increasing at an annual rate that is less than
10             the balance of the municipality for 3 of the last  5
11             calendar years for which information is available or
12             is  increasing  at  an annual rate that is less than
13             the Consumer Price Index  for  All  Urban  Consumers
14             published  by  the United States Department of Labor
15             or successor agency for 3 of  the  last  5  calendar
16             years  prior  to the year in which the redevelopment
17             project area is designated.
18             (3)  If   vacant,   the   sound   growth   of    the
19        redevelopment  project  area  is  impaired  by one of the
20        following factors that (i) is present, with that presence
21        documented, to a meaningful extent so that a municipality
22        may reasonably find that the factor  is  clearly  present
23        within  the  intent  of  the  Act  and (ii) is reasonably
24        distributed   throughout   the   vacant   part   of   the
25        redevelopment project area to which it pertains:
26                  (A)  The area consists of one  or  more  unused
27             quarries, mines, or strip mine ponds.
28                  (B)  The  area  consists  of  unused railyards,
29             rail tracks, or railroad rights-of-way.
30                  (C)  The area, prior  to  its  designation,  is
31             subject  to  chronic flooding that adversely impacts
32             on real property in  the  area  as  certified  by  a
33             registered   professional  engineer  or  appropriate
34             regulatory agency.
 
SB1591 Engrossed            -398-              LRB9111045EGfg
 1                  (D)  The area consists of an unused or  illegal
 2             disposal  site  containing  earth,  stone,  building
 3             debris,  or similar materials that were removed from
 4             construction,  demolition,  excavation,  or   dredge
 5             sites.
 6                  (E)  Prior  to  November  1, 1999 the effective
 7             date of this amendatory  Act  of  the  91st  General
 8             Assembly, the area is not less than 50 nor more than
 9             100    acres    and   75%   of   which   is   vacant
10             (notwithstanding that the area  has  been  used  for
11             commercial  agricultural  purposes  within  5  years
12             prior   to  the  designation  of  the  redevelopment
13             project area), and the area meets at  least  one  of
14             the  factors  itemized  in  paragraph  (1)  of  this
15             subsection,  the  area has been designated as a town
16             or village center by ordinance or comprehensive plan
17             adopted prior to January 1, 1982, and the  area  has
18             not been developed for that designated purpose.
19                  (F)  The  area qualified as a blighted improved
20             area immediately prior to  becoming  vacant,  unless
21             there has been substantial private investment in the
22             immediately surrounding area.
23        (b)  For  any  redevelopment  project  area that has been
24    designated pursuant to this Section by an  ordinance  adopted
25    prior  to  November 1, 1999 (the effective date of Public Act
26    91-478) this amendatory Act of  the  91st  General  Assembly,
27    "conservation  area" shall have the meaning set forth in this
28    Section prior to that the effective date of  this  amendatory
29    Act of the 91st General Assembly.
30        On  and after November 1, 1999 the effective date of this
31    amendatory Act of the 91st  General  Assembly,  "conservation
32    area"  means  any  improved  area  within the boundaries of a
33    redevelopment project area  located  within  the  territorial
34    limits  of  the  municipality  in  which  50%  or more of the
 
SB1591 Engrossed            -399-              LRB9111045EGfg
 1    structures in the area have an age of 35 years or more.  Such
 2    an  area is  not  yet  a  blighted  area  but  because  of  a
 3    combination  of  3  or  more  of  the  following  factors  is
 4    detrimental  to  the public safety, health, morals or welfare
 5    and such an area may become a blighted area:
 6             (1)  Dilapidation.  An advanced state  of  disrepair
 7        or neglect of necessary repairs to the primary structural
 8        components   of  buildings  or  improvements  in  such  a
 9        combination that a documented building condition analysis
10        determines that major repair is required or  the  defects
11        are  so  serious and so extensive that the buildings must
12        be removed.
13             (2)  Obsolescence.   The  condition  or  process  of
14        falling into disuse. Structures  have  become  ill-suited
15        for the original use.
16             (3)  Deterioration.    With  respect  to  buildings,
17        defects including, but not limited to, major  defects  in
18        the secondary building components such as doors, windows,
19        porches,   gutters  and  downspouts,  and  fascia.   With
20        respect to surface improvements, that  the  condition  of
21        roadways,  alleys,  curbs, gutters, sidewalks, off-street
22        parking,   and    surface    storage    areas    evidence
23        deterioration,  including,  but  not  limited to, surface
24        cracking, crumbling, potholes, depressions, loose  paving
25        material, and weeds protruding through paved surfaces.
26             (4)  Presence   of  structures  below  minimum  code
27        standards.  All structures that do not meet the standards
28        of  zoning,  subdivision,  building,  fire,   and   other
29        governmental   codes  applicable  to  property,  but  not
30        including housing and property maintenance codes.
31             (5)  Illegal use of individual structures.  The  use
32        of  structures in violation of applicable federal, State,
33        or local laws,  exclusive  of  those  applicable  to  the
34        presence of structures below minimum code standards.
 
SB1591 Engrossed            -400-              LRB9111045EGfg
 1             (6)  Excessive vacancies.  The presence of buildings
 2        that  are unoccupied or under-utilized and that represent
 3        an  adverse  influence  on  the  area  because   of   the
 4        frequency, extent, or duration of the vacancies.
 5             (7)  Lack   of   ventilation,   light,  or  sanitary
 6        facilities.  The  absence  of  adequate  ventilation  for
 7        light  or  air  circulation  in  spaces  or rooms without
 8        windows, or that require the removal of dust, odor,  gas,
 9        smoke,  or  other noxious airborne materials.  Inadequate
10        natural  light  and  ventilation  means  the  absence  or
11        inadequacy of skylights or windows for interior spaces or
12        rooms and improper window sizes and amounts by room  area
13        to  window  area  ratios.  Inadequate sanitary facilities
14        refers to the absence or inadequacy  of  garbage  storage
15        and   enclosure,   bathroom  facilities,  hot  water  and
16        kitchens, and structural inadequacies preventing  ingress
17        and  egress  to  and  from  all  rooms and units within a
18        building.
19             (8)  Inadequate utilities.  Underground and overhead
20        utilities  such  as  storm  sewers  and  storm  drainage,
21        sanitary sewers, water lines,  and  gas,  telephone,  and
22        electrical  services  that  are  shown  to be inadequate.
23        Inadequate  utilities  are  those  that   are:   (i)   of
24        insufficient   capacity   to   serve   the  uses  in  the
25        redevelopment   project    area,    (ii)    deteriorated,
26        antiquated,  obsolete,  or in disrepair, or (iii) lacking
27        within the redevelopment project area.
28             (9)  Excessive land  coverage  and  overcrowding  of
29        structures  and community facilities.  The over-intensive
30        use  of  property  and  the  crowding  of  buildings  and
31        accessory facilities onto a site.   Examples  of  problem
32        conditions  warranting  the designation of an area as one
33        exhibiting excessive land coverage are: the  presence  of
34        buildings   either  improperly  situated  on  parcels  or
 
SB1591 Engrossed            -401-              LRB9111045EGfg
 1        located on  parcels  of  inadequate  size  and  shape  in
 2        relation  to  present-day  standards  of  development for
 3        health and safety and the presence of multiple  buildings
 4        on  a  single  parcel.   For  there  to  be  a finding of
 5        excessive land coverage, these parcels must  exhibit  one
 6        or   more   of  the  following  conditions:  insufficient
 7        provision for light and air within or  around  buildings,
 8        increased  threat  of  spread  of  fire  due to the close
 9        proximity of buildings, lack of adequate or proper access
10        to a public right-of-way,  lack  of  reasonably  required
11        off-street  parking,  or inadequate provision for loading
12        and service.
13             (10)  Deleterious land use or layout.  The existence
14        of   incompatible   land-use   relationships,   buildings
15        occupied by inappropriate mixed-uses, or uses  considered
16        to   be   noxious,   offensive,  or  unsuitable  for  the
17        surrounding area.
18             (11)  Lack  of  community  planning.   The  proposed
19        redevelopment project area  was  developed  prior  to  or
20        without the benefit or guidance of a community plan. This
21        means that the development occurred prior to the adoption
22        by the municipality of a comprehensive or other community
23        plan or that the plan was not followed at the time of the
24        area's  development.   This  factor must be documented by
25        evidence   of   adverse    or    incompatible    land-use
26        relationships,   inadequate   street   layout,   improper
27        subdivision, parcels of inadequate shape and size to meet
28        contemporary  development  standards,  or  other evidence
29        demonstrating an absence of effective community planning.
30             (12)  The area has incurred  Illinois  Environmental
31        Protection   Agency   or   United   States  Environmental
32        Protection Agency  remediation  costs  for,  or  a  study
33        conducted  by  an  independent  consultant  recognized as
34        having  expertise  in   environmental   remediation   has
 
SB1591 Engrossed            -402-              LRB9111045EGfg
 1        determined  a  need for, the clean-up of hazardous waste,
 2        hazardous  substances,  or  underground   storage   tanks
 3        required  by  State  or  federal  law,  provided that the
 4        remediation costs constitute a material impediment to the
 5        development or redevelopment of the redevelopment project
 6        area.
 7             (13)  The total  equalized  assessed  value  of  the
 8        proposed redevelopment project area has declined for 3 of
 9        the  last  5  calendar  years  for  which  information is
10        available or is increasing at an annual rate that is less
11        than the balance of the municipality for 3 of the last  5
12        calendar  years  for which information is available or is
13        increasing at an  annual  rate  that  is  less  than  the
14        Consumer Price Index for All Urban Consumers published by
15        the United States Department of Labor or successor agency
16        for  3 of the last 5 calendar years for which information
17        is available.
18        (c)  "Industrial park" means an area  in  a  blighted  or
19    conservation  area  suitable  for  use  by any manufacturing,
20    industrial,  research  or   transportation   enterprise,   of
21    facilities to include but not be limited to factories, mills,
22    processing   plants,   assembly   plants,   packing   plants,
23    fabricating    plants,   industrial   distribution   centers,
24    warehouses, repair overhaul or  service  facilities,  freight
25    terminals,  research  facilities, test facilities or railroad
26    facilities.
27        (d)  "Industrial park conservation area"  means  an  area
28    within the boundaries of a redevelopment project area located
29    within  the  territorial  limits  of a municipality that is a
30    labor surplus municipality or  within  1  1/2  miles  of  the
31    territorial  limits of a municipality that is a labor surplus
32    municipality if the area  is  annexed  to  the  municipality;
33    which  area  is zoned as industrial no later than at the time
34    the municipality by ordinance  designates  the  redevelopment
 
SB1591 Engrossed            -403-              LRB9111045EGfg
 1    project  area,  and  which  area  includes  both  vacant land
 2    suitable for use as an industrial park and a blighted area or
 3    conservation area contiguous to such vacant land.
 4        (e)  "Labor surplus municipality" means a municipality in
 5    which,  at  any  time  during  the  6   months   before   the
 6    municipality  by  ordinance  designates  an  industrial  park
 7    conservation  area, the unemployment rate was over 6% and was
 8    also 100% or more of the national average  unemployment  rate
 9    for  that  same  time  as  published  in  the  United  States
10    Department  of  Labor  Bureau of Labor Statistics publication
11    entitled  "The  Employment  Situation"   or   its   successor
12    publication.   For   the   purpose  of  this  subsection,  if
13    unemployment rate statistics for  the  municipality  are  not
14    available, the unemployment rate in the municipality shall be
15    deemed  to  be  the  same  as  the  unemployment  rate in the
16    principal county in which the municipality is located.
17        (f)  "Municipality"  shall  mean  a  city,   village   or
18    incorporated town.
19        (g)  "Initial  Sales  Tax  Amounts"  means  the amount of
20    taxes paid under the Retailers' Occupation Tax Act,  Use  Tax
21    Act, Service Use Tax Act, the Service Occupation Tax Act, the
22    Municipal  Retailers'  Occupation  Tax Act, and the Municipal
23    Service Occupation Tax Act by  retailers  and  servicemen  on
24    transactions  at places located in a State Sales Tax Boundary
25    during the calendar year 1985.
26        (g-1)  "Revised Initial  Sales  Tax  Amounts"  means  the
27    amount of taxes paid under the Retailers' Occupation Tax Act,
28    Use  Tax Act, Service Use Tax Act, the Service Occupation Tax
29    Act, the Municipal Retailers' Occupation  Tax  Act,  and  the
30    Municipal   Service  Occupation  Tax  Act  by  retailers  and
31    servicemen on transactions at places located within the State
32    Sales Tax Boundary revised pursuant to Section  11-74.4-8a(9)
33    of this Act.
34        (h)  "Municipal  Sales  Tax  Increment"  means  an amount
 
SB1591 Engrossed            -404-              LRB9111045EGfg
 1    equal to the increase in the aggregate amount of  taxes  paid
 2    to  a municipality from the Local Government Tax Fund arising
 3    from  sales  by   retailers   and   servicemen   within   the
 4    redevelopment  project  area  or State Sales Tax Boundary, as
 5    the case may be, for as long  as  the  redevelopment  project
 6    area  or  State Sales Tax Boundary, as the case may be, exist
 7    over and above the aggregate amount of taxes as certified  by
 8    the  Illinois  Department  of  Revenue  and  paid  under  the
 9    Municipal  Retailers'  Occupation  Tax  Act and the Municipal
10    Service Occupation Tax Act by retailers  and  servicemen,  on
11    transactions   at   places   of   business   located  in  the
12    redevelopment project area or State Sales  Tax  Boundary,  as
13    the  case  may  be,  during  the base year which shall be the
14    calendar year immediately prior to  the  year  in  which  the
15    municipality adopted tax increment allocation financing.  For
16    purposes  of computing the aggregate amount of such taxes for
17    base years occurring prior to 1985, the Department of Revenue
18    shall determine the Initial Sales Tax Amounts for such  taxes
19    and  deduct  therefrom an amount equal to 4% of the aggregate
20    amount of taxes per year for each year the base year is prior
21    to 1985, but not to exceed a total deduction  of  12%.    The
22    amount  so determined shall be known as the "Adjusted Initial
23    Sales  Tax  Amounts".   For  purposes  of   determining   the
24    Municipal  Sales  Tax  Increment,  the  Department of Revenue
25    shall for each period subtract from the amount  paid  to  the
26    municipality  from the Local Government Tax Fund arising from
27    sales by retailers and servicemen on transactions located  in
28    the  redevelopment  project  area  or  the  State  Sales  Tax
29    Boundary, as the case may be, the certified Initial Sales Tax
30    Amounts,  the  Adjusted  Initial  Sales  Tax  Amounts  or the
31    Revised  Initial  Sales  Tax  Amounts   for   the   Municipal
32    Retailers'  Occupation  Tax  Act  and  the  Municipal Service
33    Occupation Tax Act.  For the State  Fiscal  Year  1989,  this
34    calculation shall be made by utilizing the calendar year 1987
 
SB1591 Engrossed            -405-              LRB9111045EGfg
 1    to  determine the tax amounts received.  For the State Fiscal
 2    Year 1990, this calculation shall be made  by  utilizing  the
 3    period  from  January  1,  1988, until September 30, 1988, to
 4    determine  the  tax  amounts  received  from  retailers   and
 5    servicemen  pursuant  to  the Municipal Retailers' Occupation
 6    Tax and the Municipal Service Occupation Tax Act, which shall
 7    have  deducted  therefrom  nine-twelfths  of  the   certified
 8    Initial  Sales  Tax  Amounts,  the Adjusted Initial Sales Tax
 9    Amounts  or  the  Revised  Initial  Sales  Tax   Amounts   as
10    appropriate. For the State Fiscal Year 1991, this calculation
11    shall  be  made by utilizing the period from October 1, 1988,
12    to June 30, 1989, to determine the tax amounts received  from
13    retailers and servicemen pursuant to the Municipal Retailers'
14    Occupation  Tax  and the Municipal Service Occupation Tax Act
15    which shall have  deducted  therefrom  nine-twelfths  of  the
16    certified  Initial  Sales Tax Amounts, Adjusted Initial Sales
17    Tax Amounts or the  Revised  Initial  Sales  Tax  Amounts  as
18    appropriate.  For  every  State  Fiscal  Year thereafter, the
19    applicable period shall be the 12 months beginning July 1 and
20    ending June 30 to determine the tax  amounts  received  which
21    shall have deducted therefrom the certified Initial Sales Tax
22    Amounts,  the  Adjusted  Initial  Sales  Tax  Amounts  or the
23    Revised Initial Sales Tax Amounts, as the case may be.
24        (i)  "Net State Sales Tax Increment" means the sum of the
25    following: (a) 80% of the first $100,000 of State  Sales  Tax
26    Increment   annually  generated  within  a  State  Sales  Tax
27    Boundary; (b) 60% of the amount in excess of $100,000 but not
28    exceeding $500,000 of  State  Sales  Tax  Increment  annually
29    generated  within  a State Sales Tax Boundary; and (c) 40% of
30    all  amounts  in  excess  of  $500,000  of  State  Sales  Tax
31    Increment  annually  generated  within  a  State  Sales   Tax
32    Boundary.   If,  however,  a  municipality  established a tax
33    increment financing district in a county with a population in
34    excess  of  3,000,000  before  January  1,  1986,   and   the
 
SB1591 Engrossed            -406-              LRB9111045EGfg
 1    municipality  entered  into  a contract or issued bonds after
 2    January 1, 1986, but before December  31,  1986,  to  finance
 3    redevelopment   project   costs  within  a  State  Sales  Tax
 4    Boundary, then the Net State Sales Tax Increment  means,  for
 5    the  fiscal  years  beginning July 1, 1990, and July 1, 1991,
 6    100% of the State  Sales  Tax  Increment  annually  generated
 7    within  a  State  Sales Tax Boundary; and notwithstanding any
 8    other provision of this  Act,  for  those  fiscal  years  the
 9    Department    of    Revenue   shall   distribute   to   those
10    municipalities 100% of their Net State  Sales  Tax  Increment
11    before   any  distribution  to  any  other  municipality  and
12    regardless of whether or not those other municipalities  will
13    receive  100%  of  their  Net State Sales Tax Increment.  For
14    Fiscal Year 1999, and every year thereafter  until  the  year
15    2007,  for  any  municipality  that  has  not  entered into a
16    contract or has not issued bonds prior to  June  1,  1988  to
17    finance  redevelopment project costs within a State Sales Tax
18    Boundary,  the  Net  State  Sales  Tax  Increment  shall   be
19    calculated as follows: By multiplying the Net State Sales Tax
20    Increment  by  90%  in the State Fiscal Year 1999; 80% in the
21    State Fiscal Year 2000; 70% in the State  Fiscal  Year  2001;
22    60%  in  the  State Fiscal Year 2002; 50% in the State Fiscal
23    Year 2003; 40% in the State Fiscal  Year  2004;  30%  in  the
24    State  Fiscal  Year  2005; 20% in the State Fiscal Year 2006;
25    and 10% in the State Fiscal Year 2007. No  payment  shall  be
26    made for State Fiscal Year 2008 and thereafter.
27        Municipalities  that  issued  bonds  in connection with a
28    redevelopment project in a redevelopment project area  within
29    the  State Sales Tax Boundary prior to July 29, 1991, or that
30    entered into contracts in  connection  with  a  redevelopment
31    project  in a redevelopment project area before June 1, 1988,
32    shall continue to receive their  proportional  share  of  the
33    Illinois  Tax  Increment  Fund distribution until the date on
34    which the redevelopment project is completed  or  terminated,
 
SB1591 Engrossed            -407-              LRB9111045EGfg
 1    or  the  date on which the bonds are retired or the contracts
 2    are completed, whichever date occurs first. Refunding of  any
 3    bonds  issued prior to July 29, 1991, shall not alter the Net
 4    State Sales Tax Increment.
 5        (j)  "State Utility Tax Increment Amount" means an amount
 6    equal to the aggregate increase in State electric and gas tax
 7    charges imposed on owners and tenants, other than residential
 8    customers, of properties  located  within  the  redevelopment
 9    project area under Section 9-222 of the Public Utilities Act,
10    over  and above the aggregate of such charges as certified by
11    the Department of Revenue and paid  by  owners  and  tenants,
12    other  than  residential  customers, of properties within the
13    redevelopment project area during the base year, which  shall
14    be  the  calendar  year  immediately prior to the year of the
15    adoption  of  the   ordinance   authorizing   tax   increment
16    allocation financing.
17        (k)  "Net  State  Utility Tax Increment" means the sum of
18    the following: (a) 80% of the first $100,000 of State Utility
19    Tax Increment annually generated by a  redevelopment  project
20    area;  (b)  60%  of  the amount in excess of $100,000 but not
21    exceeding  $500,000  of  the  State  Utility  Tax   Increment
22    annually  generated  by a redevelopment project area; and (c)
23    40% of all amounts in excess of $500,000 of State Utility Tax
24    Increment annually generated by a redevelopment project area.
25    For the State Fiscal Year 1999,  and  every  year  thereafter
26    until  the  year  2007,  for  any  municipality  that has not
27    entered into a contract or has not issued bonds prior to June
28    1, 1988 to  finance  redevelopment  project  costs  within  a
29    redevelopment   project  area,  the  Net  State  Utility  Tax
30    Increment shall be calculated as follows: By multiplying  the
31    Net  State  Utility  Tax Increment by 90% in the State Fiscal
32    Year 1999; 80% in the State Fiscal  Year  2000;  70%  in  the
33    State  Fiscal  Year  2001; 60% in the State Fiscal Year 2002;
34    50% in the State Fiscal Year 2003; 40% in  the  State  Fiscal
 
SB1591 Engrossed            -408-              LRB9111045EGfg
 1    Year  2004;  30%  in  the  State Fiscal Year 2005; 20% in the
 2    State Fiscal Year 2006; and 10%  in  the  State  Fiscal  Year
 3    2007. No payment shall be made for the State Fiscal Year 2008
 4    and thereafter.
 5        Municipalities  that  issue  bonds in connection with the
 6    redevelopment project during the period  from  June  1,  1988
 7    until 3 years after the effective date of this Amendatory Act
 8    of  1988  shall  receive the Net State Utility Tax Increment,
 9    subject to appropriation, for 15 State Fiscal Years after the
10    issuance of such bonds.  For the 16th through the 20th  State
11    Fiscal  Years  after  issuance  of  the  bonds, the Net State
12    Utility Tax Increment shall  be  calculated  as  follows:  By
13    multiplying  the  Net  State  Utility Tax Increment by 90% in
14    year 16; 80% in year 17; 70% in year 18; 60% in year 19;  and
15    50%  in  year 20. Refunding of any bonds issued prior to June
16    1, 1988, shall not alter the revised Net  State  Utility  Tax
17    Increment payments set forth above.
18        (l)  "Obligations"  mean bonds, loans, debentures, notes,
19    special certificates or other evidence of indebtedness issued
20    by the municipality to carry out a redevelopment  project  or
21    to refund outstanding obligations.
22        (m)  "Payment in lieu of taxes" means those estimated tax
23    revenues  from  real property in a redevelopment project area
24    derived from real  property  that  has  been  acquired  by  a
25    municipality  which according to the redevelopment project or
26    plan is to be used for a private use which  taxing  districts
27    would  have received had a municipality not acquired the real
28    property and adopted tax increment allocation  financing  and
29    which  would  result  from  levies made after the time of the
30    adoption of tax increment allocation financing  to  the  time
31    the   current   equalized  value  of  real  property  in  the
32    redevelopment  project  area  exceeds   the   total   initial
33    equalized value of real property in said area.
34        (n)  "Redevelopment plan" means the comprehensive program
 
SB1591 Engrossed            -409-              LRB9111045EGfg
 1    of the municipality for development or redevelopment intended
 2    by  the  payment  of redevelopment project costs to reduce or
 3    eliminate those conditions the existence of  which  qualified
 4    the  redevelopment  project  area  as  a  "blighted  area" or
 5    "conservation area" or  combination  thereof  or  "industrial
 6    park conservation area," and thereby to enhance the tax bases
 7    of  the  taxing districts which extend into the redevelopment
 8    project area.  On and after November 1, 1999  (the  effective
 9    date  of  Public  Act 91-478) this amendatory Act of the 91st
10    General Assembly, no redevelopment plan may  be  approved  or
11    amended that includes the development of vacant land (i) with
12    a  golf  course and related clubhouse and other facilities or
13    (ii) designated  by  federal,  State,  county,  or  municipal
14    government as public land for outdoor recreational activities
15    or  for  nature  preserves and used for that purpose within 5
16    years prior to the adoption of the redevelopment  plan.   For
17    the  purpose of this subsection, "recreational activities" is
18    limited to mean camping and hunting.  Each redevelopment plan
19    shall  set  forth  in writing the program to be undertaken to
20    accomplish the objectives   and  shall  include  but  not  be
21    limited to:
22             (A)  an  itemized  list  of  estimated redevelopment
23        project costs;
24             (B)  evidence  indicating  that  the   redevelopment
25        project  area on the whole has not been subject to growth
26        and development through investment by private enterprise;
27             (C)  an assessment of any financial  impact  of  the
28        redevelopment project area on or any increased demand for
29        services  from  any  taxing district affected by the plan
30        and any program  to  address  such  financial  impact  or
31        increased demand;
32             (D)  the sources of funds to pay costs;
33             (E)  the  nature  and  term of the obligations to be
34        issued;
 
SB1591 Engrossed            -410-              LRB9111045EGfg
 1             (F)  the most recent equalized assessed valuation of
 2        the redevelopment project area;
 3             (G)  an  estimate  as  to  the  equalized   assessed
 4        valuation  after  redevelopment and the general land uses
 5        to apply in the redevelopment project area;
 6             (H)  a commitment to fair employment  practices  and
 7        an affirmative action plan;
 8             (I)  if  it concerns an industrial park conservation
 9        area, the plan shall also include a  general  description
10        of  any  proposed  developer,  user  and  tenant  of  any
11        property,  a  description  of  the  type,  structure  and
12        general  character  of  the facilities to be developed, a
13        description  of  the  type,  class  and  number  of   new
14        employees   to  be  employed  in  the  operation  of  the
15        facilities to be developed; and
16             (J)  if  property  is   to   be   annexed   to   the
17        municipality,  the  plan  shall  include the terms of the
18        annexation agreement.
19        The provisions of items (B) and (C)  of  this  subsection
20    (n)  shall  not apply to a municipality that before March 14,
21    1994 (the effective date of Public  Act  88-537)  had  fixed,
22    either  by  its  corporate  authorities  or  by  a commission
23    designated under subsection (k) of Section 11-74.4-4, a  time
24    and  place for a public hearing as required by subsection (a)
25    of Section 11-74.4-5. No redevelopment plan shall be  adopted
26    unless  a  municipality  complies  with  all of the following
27    requirements:
28             (1)  The municipality finds that  the  redevelopment
29        project  area on the whole has not been subject to growth
30        and development through investment by private  enterprise
31        and  would  not reasonably be anticipated to be developed
32        without the adoption of the redevelopment plan.
33             (2)  The municipality finds that  the  redevelopment
34        plan  and  project  conform to the comprehensive plan for
 
SB1591 Engrossed            -411-              LRB9111045EGfg
 1        the development of the municipality as a whole,  or,  for
 2        municipalities  with  a  population  of  100,000 or more,
 3        regardless of when the redevelopment plan and project was
 4        adopted, the redevelopment plan and project  either:  (i)
 5        conforms   to   the  strategic  economic  development  or
 6        redevelopment plan  issued  by  the  designated  planning
 7        authority of the municipality, or (ii) includes land uses
 8        that have been approved by the planning commission of the
 9        municipality.
10             (3)  The    redevelopment   plan   establishes   the
11        estimated  dates  of  completion  of  the   redevelopment
12        project  and  retirement of obligations issued to finance
13        redevelopment project costs.  Those dates  shall  not  be
14        later  than  December 31 of the year in which the payment
15        to the municipal treasurer as provided in subsection  (b)
16        of  Section  11-74.4-8  of  this  Act  is to be made with
17        respect to ad valorem taxes levied  in  the  twenty-third
18        calendar  year  after  the  year  in  which the ordinance
19        approving the redevelopment project area  is  adopted  if
20        the  ordinance  was adopted on or after January 15, 1981,
21        and not later than December 31 of the year in  which  the
22        payment   to  the  municipal  treasurer  as  provided  in
23        subsection (b) of Section 11-74.4-8 of this Act is to  be
24        made  with  respect  to  ad  valorem  taxes levied in the
25        thirty-fifth calendar year after the year  in  which  the
26        ordinance  approving  the  redevelopment  project area is
27        adopted:
28                  (A)  if  the  ordinance  was   adopted   before
29             January 15, 1981, or
30                  (B)  if  the  ordinance was adopted in December
31             1983, April 1984, July 1985, or December 1989, or
32                  (C)  if the ordinance was adopted  in  December
33             1987 and the redevelopment project is located within
34             one mile of Midway Airport, or
 
SB1591 Engrossed            -412-              LRB9111045EGfg
 1                  (D)  if   the   ordinance  was  adopted  before
 2             January 1, 1987 by a municipality in  Mason  County,
 3             or
 4                  (E)  if  the  municipality  is  subject  to the
 5             Local Government Financial Planning and  Supervision
 6             Act, or
 7                  (F)  if  the  ordinance was adopted in December
 8             1984 by the Village of Rosemont, or
 9                  (G)  if the ordinance was adopted  on  December
10             31, 1986 by a municipality located in Clinton County
11             for  which  at least $250,000 of tax increment bonds
12             were  authorized  on  June  17,  1997,  or  if   the
13             ordinance  was  adopted  on  December  31, 1986 by a
14             municipality with a population in 1990 of less  than
15             3,600  that is located in a county with a population
16             in 1990 of less than 34,000 and for which  at  least
17             $250,000  of  tax increment bonds were authorized on
18             June 17, 1997, or
19                  (H)  if the ordinance was adopted on October 5,
20             1982 by the City of Kankakee, or  if  the  ordinance
21             was  adopted on December 29, 1986 by East St. Louis,
22             or
23                  (I)  if the ordinance was adopted  on  November
24             12, 1991 by the Village of Sauget.
25             However,  for  redevelopment project areas for which
26        bonds were issued before July  29,  1991,  or  for  which
27        contracts  were  entered  into  before  June  1, 1988, in
28        connection with  a  redevelopment  project  in  the  area
29        within  the State Sales Tax Boundary, the estimated dates
30        of completion of the redevelopment project and retirement
31        of obligations to finance redevelopment project costs may
32        be  extended by municipal ordinance to December 31, 2013.
33        The extension allowed by  this  amendatory  Act  of  1993
34        shall not apply to real property tax increment allocation
 
SB1591 Engrossed            -413-              LRB9111045EGfg
 1        financing under Section 11-74.4-8.
 2             A  municipality  may by municipal ordinance amend an
 3        existing redevelopment plan to conform to this  paragraph
 4        (3)  as  amended by Public Act 91-478 this amendatory Act
 5        of the 91st General Assembly, which  municipal  ordinance
 6        may  be  adopted  without  further  hearing or notice and
 7        without complying with the procedures  provided  in  this
 8        Act pertaining to an amendment to or the initial approval
 9        of  a redevelopment plan and project and designation of a
10        redevelopment project area.
11             Those dates,  for  purposes  of  real  property  tax
12        increment   allocation   financing  pursuant  to  Section
13        11-74.4-8 only, shall be  not  more  than  35  years  for
14        redevelopment project areas that were adopted on or after
15        December 16, 1986 and for which at least $8 million worth
16        of  municipal  bonds were authorized on or after December
17        19, 1989 but before January 1, 1990;  provided  that  the
18        municipality   elects   to   extend   the   life  of  the
19        redevelopment project area to 35 years by the adoption of
20        an ordinance after at least 14 but not more than 30 days'
21        written notice to the taxing bodies, that would otherwise
22        constitute the joint review board for  the  redevelopment
23        project area, before the adoption of the ordinance.
24             Those  dates,  for  purposes  of  real  property tax
25        increment  allocation  financing  pursuant   to   Section
26        11-74.4-8  only,  shall  be  not  more  than 35 years for
27        redevelopment project areas that were established  on  or
28        after December 1, 1981 but before January 1, 1982 and for
29        which  at least $1,500,000 worth of tax increment revenue
30        bonds were authorized on or after September 30, 1990  but
31        before  July  1,  1991;  provided  that  the municipality
32        elects to extend the life of  the  redevelopment  project
33        area to 35 years by the adoption of an ordinance after at
34        least 14 but not more than 30 days' written notice to the
 
SB1591 Engrossed            -414-              LRB9111045EGfg
 1        taxing  bodies, that would otherwise constitute the joint
 2        review board for the redevelopment project  area,  before
 3        the adoption of the ordinance.
 4             (3.5)  The  municipality  finds,  in  the case of an
 5        industrial  park  conservation  area,   also   that   the
 6        municipality is a labor surplus municipality and that the
 7        implementation  of  the  redevelopment  plan  will reduce
 8        unemployment, create new jobs and by the provision of new
 9        facilities enhance the tax base of the  taxing  districts
10        that extend into the redevelopment project area.
11             (4)  If  any incremental revenues are being utilized
12        under  Section  8(a)(1)  or  8(a)(2)  of  this   Act   in
13        redevelopment  project  areas approved by ordinance after
14        January 1, 1986, the municipality  finds:  (a)  that  the
15        redevelopment   project  area  would  not  reasonably  be
16        developed without the use of such  incremental  revenues,
17        and   (b)   that   such   incremental  revenues  will  be
18        exclusively  utilized  for   the   development   of   the
19        redevelopment project area.
20             (5)  On  and  after  November  1, 1999 the effective
21        date of this amendatory Act of the 91st General Assembly,
22        if the redevelopment plan will not result in displacement
23        of residents from inhabited units, and  the  municipality
24        certifies  in  the plan that displacement will not result
25        from the  plan,  a  housing  impact  study  need  not  be
26        performed.    If,  however,  the redevelopment plan would
27        result in the displacement of residents from 10  or  more
28        inhabited  residential  units,  or  if  the redevelopment
29        project area contains 75 or  more  inhabited  residential
30        units and no certification is made, then the municipality
31        shall prepare, as part of the separate feasibility report
32        required  by  subsection  (a)  of  Section  11-74.4-5,  a
33        housing impact study.
34             Part I of the housing impact study shall include (i)
 
SB1591 Engrossed            -415-              LRB9111045EGfg
 1        data  as  to  whether  the  residential  units are single
 2        family or multi-family units, (ii) the number and type of
 3        rooms within the units, if that information is available,
 4        (iii) whether the units are inhabited or uninhabited,  as
 5        determined not less than 45 days before the date that the
 6        ordinance  or  resolution  required  by subsection (a) of
 7        Section 11-74.4-5 is passed, and  (iv)  data  as  to  the
 8        racial  and  ethnic  composition  of the residents in the
 9        inhabited residential units.  The data requirement as  to
10        the racial and ethnic composition of the residents in the
11        inhabited  residential  units shall be deemed to be fully
12        satisfied by data from the most recent federal census.
13             Part II of the housing impact study  shall  identify
14        the   inhabited   residential   units   in  the  proposed
15        redevelopment project area that  are  to  be  or  may  be
16        removed.   If  inhabited  residential  units  are  to  be
17        removed, then the housing impact study shall identify (i)
18        the  number  and location of those units that will or may
19        be removed, (ii) the municipality's plans for  relocation
20        assistance   for   those   residents   in   the  proposed
21        redevelopment project area whose  residences  are  to  be
22        removed,  (iii)  the  availability of replacement housing
23        for those residents whose residences are to  be  removed,
24        and  shall  identify  the type, location, and cost of the
25        housing, and (iv)  the  type  and  extent  of  relocation
26        assistance to be provided.
27             (6)  On  and  after  November  1, 1999 the effective
28        date of this amendatory Act of the 91st General Assembly,
29        the housing impact study required by paragraph (5)  shall
30        be   incorporated  in  the  redevelopment  plan  for  the
31        redevelopment project area.
32             (7)  On and after November  1,  1999  the  effective
33        date of this amendatory Act of the 91st General Assembly,
34        no  redevelopment  plan shall be adopted, nor an existing
 
SB1591 Engrossed            -416-              LRB9111045EGfg
 1        plan amended,  nor  shall  residential  housing  that  is
 2        occupied  by households of low-income and very low-income
 3        persons in currently existing redevelopment project areas
 4        be removed after November 1, 1999 the effective  date  of
 5        this  amendatory  Act of the 91st General Assembly unless
 6        the  redevelopment  plan  provides,   with   respect   to
 7        inhabited  housing  units  that  are  to  be  removed for
 8        households of low-income  and  very  low-income  persons,
 9        affordable  housing  and  relocation  assistance not less
10        than that which  would  be  provided  under  the  federal
11        Uniform   Relocation   Assistance   and   Real   Property
12        Acquisition  Policies  Act  of  1970  and the regulations
13        under  that  Act,  including  the  eligibility  criteria.
14        Affordable  housing  may  be  either  existing  or  newly
15        constructed housing. For purposes of this paragraph  (7),
16        "low-income  households",  "very  low-income households",
17        and "affordable housing" have the meanings set  forth  in
18        the  Illinois  Affordable  Housing  Act. The municipality
19        shall make a  good  faith  effort  to  ensure  that  this
20        affordable   housing   is   located   in   or   near  the
21        redevelopment project area within the municipality.
22             (8)  On and after November  1,  1999  the  effective
23        date of this amendatory Act of the 91st General Assembly,
24        if,  after the adoption of the redevelopment plan for the
25        redevelopment project area, any municipality  desires  to
26        amend  its  redevelopment  plan  to remove more inhabited
27        residential  units  than  specified   in   its   original
28        redevelopment  plan, that increase in the number of units
29        to be removed shall be deemed  to  be  a  change  in  the
30        nature of the redevelopment plan as to require compliance
31        with the procedures in this Act pertaining to the initial
32        approval of a redevelopment plan.
33        (o)  "Redevelopment project" means any public and private
34    development  project  in  furtherance  of the objectives of a
 
SB1591 Engrossed            -417-              LRB9111045EGfg
 1    redevelopment plan.  On  and  after  November  1,  1999  (the
 2    effective  date  of Public Act 91-478) this amendatory Act of
 3    the 91st General  Assembly,  no  redevelopment  plan  may  be
 4    approved  or  amended that includes the development of vacant
 5    land (i) with a golf course and related clubhouse  and  other
 6    facilities  or  (ii) designated by federal, State, county, or
 7    municipal government as public land for outdoor  recreational
 8    activities  or for nature preserves and used for that purpose
 9    within 5 years prior to the  adoption  of  the  redevelopment
10    plan.   For  the   purpose  of this subsection, "recreational
11    activities" is limited to mean camping and hunting.
12        (p)  "Redevelopment   project   area"   means   an   area
13    designated by the municipality, which  is  not  less  in  the
14    aggregate  than  1  1/2  acres  and  in  respect to which the
15    municipality has made a finding that there  exist  conditions
16    which  cause  the area to be classified as an industrial park
17    conservation area or a blighted area or a conservation  area,
18    or  a  combination  of  both  blighted areas and conservation
19    areas.
20        (q)  "Redevelopment project costs" mean and  include  the
21    sum  total  of  all reasonable or necessary costs incurred or
22    estimated to be incurred, and any such costs incidental to  a
23    redevelopment  plan  and a redevelopment project.  Such costs
24    include, without limitation, the following:
25             (1)  Costs  of  studies,  surveys,  development   of
26        plans,    and    specifications,    implementation    and
27        administration  of  the  redevelopment plan including but
28        not limited to staff and professional service  costs  for
29        architectural, engineering, legal, financial, planning or
30        other  services,  provided  however  that  no charges for
31        professional services may be based on a percentage of the
32        tax  increment  collected;  except  that  on  and   after
33        November  1,  1999  (the  effective  date  of  Public Act
34        91-478) this amendatory Act of the 91st General Assembly,
 
SB1591 Engrossed            -418-              LRB9111045EGfg
 1        no  contracts  for   professional   services,   excluding
 2        architectural  and  engineering  services, may be entered
 3        into if the terms of the contract extend beyond a  period
 4        of  3  years.  In addition, "redevelopment project costs"
 5        shall not include lobbying expenses.  After  consultation
 6        with  the  municipality, each tax increment consultant or
 7        advisor to a municipality that plans to designate or  has
 8        designated  a redevelopment project area shall inform the
 9        municipality  in  writing  of  any  contracts  that   the
10        consultant  or  advisor has entered into with entities or
11        individuals  that  have  received,  or   are   receiving,
12        payments  financed  by tax increment revenues produced by
13        the redevelopment project area with respect to which  the
14        consultant   or   advisor   has  performed,  or  will  be
15        performing,   service   for   the   municipality.    This
16        requirement shall  be  satisfied  by  the  consultant  or
17        advisor  before  the  commencement  of  services  for the
18        municipality and thereafter whenever any other  contracts
19        with  those  individuals  or entities are executed by the
20        consultant or advisor;
21             (1.5)  After July  1,  1999,  annual  administrative
22        costs    shall    not   include   general   overhead   or
23        administrative costs of the municipality that would still
24        have  been  incurred   by   the   municipality   if   the
25        municipality  had  not designated a redevelopment project
26        area or approved a redevelopment plan;
27             (1.6)  The  cost  of  marketing  sites  within   the
28        redevelopment  project  area  to  prospective businesses,
29        developers, and investors;
30             (2)  Property  assembly  costs,  including  but  not
31        limited to acquisition of land and other  property,  real
32        or  personal,  or rights or interests therein, demolition
33        of buildings, site preparation,  site  improvements  that
34        serve as an engineered barrier addressing ground level or
 
SB1591 Engrossed            -419-              LRB9111045EGfg
 1        below  ground environmental contamination, including, but
 2        not limited to parking lots and other concrete or asphalt
 3        barriers, and the clearing and grading of land;
 4             (3)  Costs  of  rehabilitation,  reconstruction   or
 5        repair  or  remodeling  of  existing  public  or  private
 6        buildings,  fixtures, and leasehold improvements; and the
 7        cost of replacing an existing public building if pursuant
 8        to the implementation  of  a  redevelopment  project  the
 9        existing  public  building is to be demolished to use the
10        site for private investment or devoted to a different use
11        requiring private investment;
12             (4)  Costs of the construction of  public  works  or
13        improvements,  except  that on and after November 1, 1999
14        the effective date of this amendatory  Act  of  the  91st
15        General  Assembly,  redevelopment project costs shall not
16        include the cost of constructing a new  municipal  public
17        building  principally  used  to  provide offices, storage
18        space,  or  conference  facilities  or  vehicle  storage,
19        maintenance, or repair for administrative, public safety,
20        or public works personnel and that  is  not  intended  to
21        replace  an  existing  public  building as provided under
22        paragraph (3) of  subsection  (q)  of  Section  11-74.4-3
23        unless  either  (i) the construction of the new municipal
24        building implements  a  redevelopment  project  that  was
25        included  in a redevelopment plan that was adopted by the
26        municipality prior to November 1, 1999 the effective date
27        of this amendatory Act of the 91st  General  Assembly  or
28        (ii) the municipality makes a reasonable determination in
29        the  redevelopment  plan,  supported  by information that
30        provides the basis for that determination, that  the  new
31        municipal building is required to meet an increase in the
32        need  for  public  safety  purposes anticipated to result
33        from the implementation of the redevelopment plan;
34             (5)  Costs of job training and retraining  projects,
 
SB1591 Engrossed            -420-              LRB9111045EGfg
 1        including   the   cost  of  "welfare  to  work"  programs
 2        implemented   by   businesses    located    within    the
 3        redevelopment project area;
 4             (6)  Financing  costs,  including but not limited to
 5        all necessary and  incidental  expenses  related  to  the
 6        issuance  of obligations and which may include payment of
 7        interest on any obligations  issued  hereunder  including
 8        interest   accruing   during   the  estimated  period  of
 9        construction of any redevelopment project for which  such
10        obligations  are  issued  and for not exceeding 36 months
11        thereafter  and  including  reasonable  reserves  related
12        thereto;
13             (7)  To  the  extent  the  municipality  by  written
14        agreement accepts and approves the same, all or a portion
15        of a taxing district's capital costs resulting  from  the
16        redevelopment  project  necessarily  incurred  or  to  be
17        incurred  within  a taxing district in furtherance of the
18        objectives of the redevelopment plan and project.
19             (7.5)  For redevelopment  project  areas  designated
20        (or   redevelopment  project  areas  amended  to  add  or
21        increase the number of  tax-increment-financing  assisted
22        housing units) on or after November 1, 1999 the effective
23        date of this amendatory Act of the 91st General Assembly,
24        an  elementary,  secondary,  or  unit  school  district's
25        increased  costs  attributable  to assisted housing units
26        located within the redevelopment project area  for  which
27        the   developer   or   redeveloper   receives   financial
28        assistance  through an agreement with the municipality or
29        because the municipality incurs  the  cost  of  necessary
30        infrastructure  improvements within the boundaries of the
31        assisted housing sites necessary for  the  completion  of
32        that  housing  as authorized by this Act, and which costs
33        shall be paid by the municipality from  the  Special  Tax
34        Allocation   Fund  when  the  tax  increment  revenue  is
 
SB1591 Engrossed            -421-              LRB9111045EGfg
 1        received as a result of the assisted  housing  units  and
 2        shall be calculated annually as follows:
 3                  (A)  for  foundation  districts,  excluding any
 4             school district in a municipality with a  population
 5             in   excess   of   1,000,000,   by  multiplying  the
 6             district's increase in attendance resulting from the
 7             net increase in new students enrolled in that school
 8             district who reside  in  housing  units  within  the
 9             redevelopment   project   area  that  have  received
10             financial assistance through an agreement  with  the
11             municipality  or because the municipality incurs the
12             cost of necessary infrastructure improvements within
13             the boundaries of the housing  sites  necessary  for
14             the completion of that housing as authorized by this
15             Act  since  the  designation  of  the  redevelopment
16             project  area  by  the  most  recently available per
17             capita tuition cost as defined in Section  10-20.12a
18             of  the  School  Code  less  any increase in general
19             State aid as  defined  in  Section  18-8.05  of  the
20             School Code attributable to these added new students
21             subject to the following annual limitations:
22                       (i)  for  unit  school  districts  with  a
23                  district  average  1995-96  Per  Capita Tuition
24                  Charge of less than $5,900, no more than 25% of
25                  the total  amount  of  property  tax  increment
26                  revenue  produced  by  those housing units that
27                  have received tax increment finance  assistance
28                  under this Act;
29                       (ii)  for elementary school districts with
30                  a  district  average 1995-96 Per Capita Tuition
31                  Charge of less than $5,900, no more than 17% of
32                  the total  amount  of  property  tax  increment
33                  revenue  produced  by  those housing units that
34                  have received tax increment finance  assistance
 
SB1591 Engrossed            -422-              LRB9111045EGfg
 1                  under this Act; and
 2                       (iii)  for secondary school districts with
 3                  a  district  average 1995-96 Per Capita Tuition
 4                  Charge of less than $5,900, no more than 8%  of
 5                  the  total  amount  of  property  tax increment
 6                  revenue produced by those  housing  units  that
 7                  have  received tax increment finance assistance
 8                  under this Act.
 9                  (B)  For alternate method districts, flat grant
10             districts, and foundation districts with a  district
11             average  1995-96  Per Capita Tuition Charge equal to
12             or more than $5,900, excluding any  school  district
13             with   a  population  in  excess  of  1,000,000,  by
14             multiplying the district's  increase  in  attendance
15             resulting  from  the  net  increase  in new students
16             enrolled in  that  school  district  who  reside  in
17             housing  units within the redevelopment project area
18             that have received financial assistance  through  an
19             agreement  with  the  municipality  or  because  the
20             municipality    incurs   the   cost   of   necessary
21             infrastructure improvements within the boundaries of
22             the housing sites necessary for  the  completion  of
23             that  housing  as  authorized  by this Act since the
24             designation of the redevelopment project area by the
25             most recently available per capita tuition  cost  as
26             defined in Section 10-20.12a of the School Code less
27             any  increase  in  general  state  aid as defined in
28             Section 18-8.05 of the School Code  attributable  to
29             these  added  new  students subject to the following
30             annual limitations:
31                       (i)  for unit school  districts,  no  more
32                  than  40%  of  the total amount of property tax
33                  increment revenue  produced  by  those  housing
34                  units  that have received tax increment finance
 
SB1591 Engrossed            -423-              LRB9111045EGfg
 1                  assistance under this Act;
 2                       (ii)  for elementary school districts,  no
 3                  more  than  27% of the total amount of property
 4                  tax increment revenue produced by those housing
 5                  units that have received tax increment  finance
 6                  assistance under this Act; and
 7                       (iii)  for  secondary school districts, no
 8                  more than 13% of the total amount  of  property
 9                  tax increment revenue produced by those housing
10                  units  that have received tax increment finance
11                  assistance under this Act.
12                  (C)  For any school district in a  municipality
13             with  a  population  in  excess  of  1,000,000,  the
14             following    restrictions   shall   apply   to   the
15             reimbursement  of   increased   costs   under   this
16             paragraph (7.5):
17                       (i)  no    increased    costs   shall   be
18                  reimbursed unless the school district certifies
19                  that  each  of  the  schools  affected  by  the
20                  assisted housing project  is  at  or  over  its
21                  student capacity;
22                       (ii)  the  amount  reimburseable  shall be
23                  reduced by the value of any land donated to the
24                  school  district   by   the   municipality   or
25                  developer,  and  by  the  value of any physical
26                  improvements  made  to  the  schools   by   the
27                  municipality or developer; and
28                       (iii)  the   amount   reimbursed  may  not
29                  affect amounts otherwise obligated by the terms
30                  of  any  bonds,   notes,   or   other   funding
31                  instruments,  or the terms of any redevelopment
32                  agreement.
33             Any  school  district  seeking  payment  under  this
34             paragraph (7.5)  shall,  after  July  1  and  before
 
SB1591 Engrossed            -424-              LRB9111045EGfg
 1             September  30 of each year, provide the municipality
 2             with reasonable evidence to support  its  claim  for
 3             reimbursement   before  the  municipality  shall  be
 4             required to approve  or  make  the  payment  to  the
 5             school  district.   If  the school district fails to
 6             provide the information during this  period  in  any
 7             year,  it  shall  forfeit any claim to reimbursement
 8             for  that  year.   School  districts  may  adopt   a
 9             resolution  waiving the right to all or a portion of
10             the  reimbursement  otherwise   required   by   this
11             paragraph    (7.5).     By    acceptance   of   this
12             reimbursement the school district waives  the  right
13             to  directly  or  indirectly  set  aside, modify, or
14             contest in  any  manner  the  establishment  of  the
15             redevelopment project area or projects;
16             (8)  Relocation   costs   to   the   extent  that  a
17        municipality determines that relocation  costs  shall  be
18        paid  or  is required to make payment of relocation costs
19        by  federal  or  State  law  or  in  order   to   satisfy
20        subparagraph (7) of subsection (n);
21             (9)  Payment in lieu of taxes;
22             (10)  Costs  of  job  training, retraining, advanced
23        vocational education or career education,  including  but
24        not limited to courses in occupational, semi-technical or
25        technical fields leading directly to employment, incurred
26        by one or more taxing districts, provided that such costs
27        (i)  are  related to the establishment and maintenance of
28        additional job training, advanced vocational education or
29        career education programs for persons employed or  to  be
30        employed  by employers located in a redevelopment project
31        area; and (ii) when incurred  by  a  taxing  district  or
32        taxing  districts  other  than  the municipality, are set
33        forth in a written agreement by or among the municipality
34        and  the  taxing  district  or  taxing  districts,  which
 
SB1591 Engrossed            -425-              LRB9111045EGfg
 1        agreement  describes  the  program  to   be   undertaken,
 2        including  but  not limited to the number of employees to
 3        be trained, a description of the training and services to
 4        be provided, the number and type of  positions  available
 5        or  to  be  available,  itemized costs of the program and
 6        sources of funds to pay for the same, and the term of the
 7        agreement. Such costs include, specifically, the  payment
 8        by  community  college  districts  of  costs  pursuant to
 9        Sections 3-37,  3-38,  3-40  and  3-40.1  of  the  Public
10        Community  College  Act  and by school districts of costs
11        pursuant to Sections 10-22.20a and 10-23.3a of The School
12        Code;
13             (11)  Interest  cost  incurred  by   a   redeveloper
14        related to the construction, renovation or rehabilitation
15        of a redevelopment project provided that:
16                  (A)  such  costs  are  to be paid directly from
17             the special tax allocation fund established pursuant
18             to this Act;
19                  (B)  such payments in  any  one  year  may  not
20             exceed  30% of the annual interest costs incurred by
21             the redeveloper with  regard  to  the  redevelopment
22             project during that year;
23                  (C)  if   there   are   not   sufficient  funds
24             available in the special tax allocation fund to make
25             the payment pursuant to this paragraph (11) then the
26             amounts so due shall  accrue  and  be  payable  when
27             sufficient  funds  are  available in the special tax
28             allocation fund;
29                  (D)  the total of such interest  payments  paid
30             pursuant to this Act may not exceed 30% of the total
31             (i) cost paid or incurred by the redeveloper for the
32             redevelopment   project   plus   (ii)  redevelopment
33             project costs excluding any property assembly  costs
34             and  any relocation costs incurred by a municipality
 
SB1591 Engrossed            -426-              LRB9111045EGfg
 1             pursuant to this Act; and
 2                  (E)  the cost limits set forth in subparagraphs
 3             (B) and (D) of paragraph (11) shall be modified  for
 4             the  financing of rehabilitated or new housing units
 5             for  low-income  households  and   very   low-income
 6             households,  as defined in Section 3 of the Illinois
 7             Affordable Housing Act.  The percentage of 75% shall
 8             be substituted for 30% in subparagraphs (B) and  (D)
 9             of paragraph (11).
10                  (F)  Instead  of the eligible costs provided by
11             subparagraphs (B) and  (D)  of  paragraph  (11),  as
12             modified  by  this subparagraph, and notwithstanding
13             any other provisions of this Act  to  the  contrary,
14             the municipality may pay from tax increment revenues
15             up to 50% of the cost of construction of new housing
16             units  to  be  occupied by low-income households and
17             very low-income households as defined in  Section  3
18             of the Illinois Affordable Housing Act.  The cost of
19             construction  of those units may be derived from the
20             proceeds of bonds issued by the  municipality  under
21             this   Act  or  other  constitutional  or  statutory
22             authority or from other sources of municipal revenue
23             that may be reimbursed from tax  increment  revenues
24             or  the  proceeds  of  bonds  issued  to finance the
25             construction of that housing.
26                  The  eligible   costs   provided   under   this
27             subparagraph  (F)  of  paragraph  (11)  shall  be an
28             eligible cost for the construction, renovation,  and
29             rehabilitation   of  all  low  and  very  low-income
30             housing units,  as  defined  in  Section  3  of  the
31             Illinois   Affordable   Housing   Act,   within  the
32             redevelopment project area.  If  the  low  and  very
33             low-income   units   are   part   of  a  residential
34             redevelopment  project  that  includes   units   not
 
SB1591 Engrossed            -427-              LRB9111045EGfg
 1             affordable  to  low  and very low-income households,
 2             only the low and  very  low-income  units  shall  be
 3             eligible  for  benefits  under  subparagraph  (F) of
 4             paragraph (11).  The standards for  maintaining  the
 5             occupancy   by   low-income   households   and  very
 6             low-income households, as defined in  Section  3  of
 7             the  Illinois Affordable Housing Act, of those units
 8             constructed with eligible costs made available under
 9             the provisions of this subparagraph (F) of paragraph
10             (11) shall be established by guidelines  adopted  by
11             the  municipality.   The responsibility for annually
12             documenting the initial occupancy of  the  units  by
13             low-income    households    and    very   low-income
14             households, as defined in Section 3 of the  Illinois
15             Affordable  Housing  Act,  shall be that of the then
16             current owner of the property.  For ownership units,
17             the guidelines will provide, at  a  minimum,  for  a
18             reasonable  recapture of funds, or other appropriate
19             methods   designed   to   preserve   the    original
20             affordability  of  the  ownership units.  For rental
21             units, the guidelines will provide,  at  a  minimum,
22             for  the  affordability  of  rent  to  low  and very
23             low-income households.  As units  become  available,
24             they  shall  be  rented  to income-eligible tenants.
25             The municipality may modify  these  guidelines  from
26             time  to  time; the guidelines, however, shall be in
27             effect for as long as tax increment revenue is being
28             used to pay for costs associated with the  units  or
29             for  the  retirement  of bonds issued to finance the
30             units or for the life of the  redevelopment  project
31             area, whichever is later.
32             (11.5)  If the redevelopment project area is located
33        within  a  municipality  with  a  population of more than
34        100,000, the cost of day care services  for  children  of
 
SB1591 Engrossed            -428-              LRB9111045EGfg
 1        employees from low-income families working for businesses
 2        located  within the redevelopment project area and all or
 3        a portion of the cost of operation of  day  care  centers
 4        established  by  redevelopment project area businesses to
 5        serve  employees  from  low-income  families  working  in
 6        businesses located in  the  redevelopment  project  area.
 7        For the purposes of this paragraph, "low-income families"
 8        means families whose annual income does not exceed 80% of
 9        the   municipal,   county,  or  regional  median  income,
10        adjusted for  family  size,  as  the  annual  income  and
11        municipal,   county,   or   regional  median  income  are
12        determined  from  time  to  time  by  the  United  States
13        Department of Housing and Urban Development.
14             (12)  Unless explicitly stated herein  the  cost  of
15        construction  of  new privately-owned buildings shall not
16        be an eligible redevelopment project cost.
17             (13)  After November 1, 1999 (the effective date  of
18        Public  Act  91-478)  this  amendatory  Act  of  the 91st
19        General Assembly, none of the redevelopment project costs
20        enumerated  in  this   subsection   shall   be   eligible
21        redevelopment  project costs if those costs would provide
22        direct financial support to a  retail  entity  initiating
23        operations   in  the  redevelopment  project  area  while
24        terminating  operations  at  another  Illinois   location
25        within  10  miles  of  the redevelopment project area but
26        outside the boundaries of the redevelopment project  area
27        municipality.     For   purposes   of   this   paragraph,
28        termination means a closing of a retail operation that is
29        directly related to the opening of the same operation  or
30        like  retail entity owned or operated by more than 50% of
31        the original ownership in a redevelopment  project  area,
32        but  it  does  not  mean closing an operation for reasons
33        beyond the control of the retail entity, as documented by
34        the retail entity, subject to a reasonable finding by the
 
SB1591 Engrossed            -429-              LRB9111045EGfg
 1        municipality  that   the   current   location   contained
 2        inadequate  space,  had  become economically obsolete, or
 3        was no longer a  viable  location  for  the  retailer  or
 4        serviceman.
 5        If  a  special service area has been established pursuant
 6    to the Special Service Area Tax Act or Special  Service  Area
 7    Tax Law, then any tax increment revenues derived from the tax
 8    imposed  pursuant  to  the  Special  Service  Area Tax Act or
 9    Special  Service  Area  Tax  Law  may  be  used  within   the
10    redevelopment project area for the purposes permitted by that
11    Act or Law as well as the purposes permitted by this Act.
12        (r)  "State  Sales  Tax Boundary" means the redevelopment
13    project  area  or  the  amended  redevelopment  project  area
14    boundaries which are determined pursuant to subsection (9) of
15    Section 11-74.4-8a of this Act.  The  Department  of  Revenue
16    shall   certify   pursuant   to  subsection  (9)  of  Section
17    11-74.4-8a  the  appropriate  boundaries  eligible  for   the
18    determination of State Sales Tax Increment.
19        (s)  "State Sales Tax Increment" means an amount equal to
20    the  increase  in  the  aggregate  amount  of  taxes  paid by
21    retailers and servicemen, other than retailers and servicemen
22    subject to the  Public  Utilities  Act,  on  transactions  at
23    places  of business located within a State Sales Tax Boundary
24    pursuant to the Retailers' Occupation Tax Act,  the  Use  Tax
25    Act,  the Service Use Tax Act, and the Service Occupation Tax
26    Act, except such portion of such increase that is  paid  into
27    the  State  and  Local  Sales  Tax  Reform  Fund,  the  Local
28    Government   Distributive   Fund,  the   Local Government Tax
29    Fund and the County and Mass Transit District  Fund,  for  as
30    long  as  State  participation  exists,  over  and  above the
31    Initial Sales Tax Amounts, Adjusted Initial Sales Tax Amounts
32    or the Revised Initial Sales Tax Amounts for  such  taxes  as
33    certified  by  the Department of Revenue and paid under those
34    Acts by retailers and servicemen on transactions at places of
 
SB1591 Engrossed            -430-              LRB9111045EGfg
 1    business located within the State Sales Tax  Boundary  during
 2    the  base  year  which shall be the calendar year immediately
 3    prior to the year  in  which  the  municipality  adopted  tax
 4    increment  allocation  financing,  less  3.0% of such amounts
 5    generated under the Retailers' Occupation Tax  Act,  Use  Tax
 6    Act  and  Service  Use Tax Act and the Service Occupation Tax
 7    Act, which sum shall be appropriated  to  the  Department  of
 8    Revenue  to  cover  its  costs of administering and enforcing
 9    this Section. For purposes of computing the aggregate  amount
10    of  such  taxes  for  base years occurring prior to 1985, the
11    Department of Revenue shall compute  the  Initial  Sales  Tax
12    Amount for such taxes and deduct therefrom an amount equal to
13    4%  of  the  aggregate amount of taxes per year for each year
14    the base year is prior to 1985, but not  to  exceed  a  total
15    deduction of 12%.  The amount so determined shall be known as
16    the  "Adjusted  Initial  Sales  Tax  Amount". For purposes of
17    determining the State Sales Tax Increment the  Department  of
18    Revenue  shall  for each period subtract from the tax amounts
19    received  from  retailers  and  servicemen  on   transactions
20    located  in  the  State  Sales  Tax  Boundary,  the certified
21    Initial Sales Tax Amounts, Adjusted Initial Sales Tax Amounts
22    or Revised Initial  Sales  Tax  Amounts  for  the  Retailers'
23    Occupation  Tax Act, the Use Tax Act, the Service Use Tax Act
24    and the Service Occupation Tax Act.   For  the  State  Fiscal
25    Year  1989  this  calculation  shall be made by utilizing the
26    calendar year 1987 to determine the tax amounts received. For
27    the State Fiscal Year 1990, this calculation shall be made by
28    utilizing the period from January 1,  1988,  until  September
29    30,   1988,  to  determine  the  tax  amounts  received  from
30    retailers and servicemen, which shall have deducted therefrom
31    nine-twelfths of the certified  Initial  Sales  Tax  Amounts,
32    Adjusted  Initial  Sales  Tax  Amounts or the Revised Initial
33    Sales Tax Amounts as appropriate. For the State  Fiscal  Year
34    1991,  this calculation shall be made by utilizing the period
 
SB1591 Engrossed            -431-              LRB9111045EGfg
 1    from October 1, 1988, until June 30, 1989, to  determine  the
 2    tax  amounts  received  from  retailers and servicemen, which
 3    shall have deducted therefrom nine-twelfths of the  certified
 4    Initial  State  Sales Tax Amounts, Adjusted Initial Sales Tax
 5    Amounts  or  the  Revised  Initial  Sales  Tax   Amounts   as
 6    appropriate.  For  every  State  Fiscal  Year thereafter, the
 7    applicable period shall be the 12 months beginning July 1 and
 8    ending on June 30, to  determine  the  tax  amounts  received
 9    which  shall  have  deducted  therefrom the certified Initial
10    Sales Tax Amounts, Adjusted Initial Sales Tax Amounts or  the
11    Revised  Initial Sales Tax Amounts.  Municipalities intending
12    to receive a distribution of State Sales Tax  Increment  must
13    report  a  list  of retailers to the Department of Revenue by
14    October 31, 1988 and by July 31, of each year thereafter.
15        (t)  "Taxing districts" means counties, townships, cities
16    and incorporated towns  and  villages,  school,  road,  park,
17    sanitary, mosquito abatement, forest preserve, public health,
18    fire  protection,  river conservancy, tuberculosis sanitarium
19    and any other municipal corporations or  districts  with  the
20    power to levy taxes.
21        (u)  "Taxing  districts' capital costs" means those costs
22    of taxing districts for capital improvements that  are  found
23    by  the  municipal  corporate authorities to be necessary and
24    directly result from the redevelopment project.
25        (v)  As used in subsection (a) of  Section  11-74.4-3  of
26    this  Act,  "vacant land" means any  parcel or combination of
27    parcels of real property without industrial, commercial,  and
28    residential  buildings which has not been used for commercial
29    agricultural purposes within 5 years prior to the designation
30    of the redevelopment  project  area,  unless  the  parcel  is
31    included  in  an  industrial  park  conservation  area or the
32    parcel has been subdivided; provided that if the  parcel  was
33    part  of  a larger tract that has been divided into 3 or more
34    smaller tracts that were accepted for  recording  during  the
 
SB1591 Engrossed            -432-              LRB9111045EGfg
 1    period  from 1950 to 1990, then the parcel shall be deemed to
 2    have been subdivided, and all proceedings and actions of  the
 3    municipality  taken  in  that  connection with respect to any
 4    previously approved or designated redevelopment project  area
 5    or  amended  redevelopment  project area are hereby validated
 6    and hereby declared to be legally sufficient for all purposes
 7    of this Act. For purposes of this Section and only  for  land
 8    subject to the subdivision requirements of the Plat Act, land
 9    is   subdivided  when  the  original  plat  of  the  proposed
10    Redevelopment Project Area or relevant  portion  thereof  has
11    been properly certified, acknowledged, approved, and recorded
12    or  filed  in  accordance with the Plat Act and a preliminary
13    plat, if any, for  any  subsequent  phases  of  the  proposed
14    Redevelopment  Project  Area  or relevant portion thereof has
15    been properly approved  and  filed  in  accordance  with  the
16    applicable ordinance of the municipality.
17        (w)  "Annual  Total  Increment"  means  the  sum  of each
18    municipality's  annual  Net  Sales  Tax  Increment  and  each
19    municipality's annual Net Utility Tax Increment.   The  ratio
20    of  the  Annual  Total  Increment of each municipality to the
21    Annual  Total  Increment  for  all  municipalities,  as  most
22    recently calculated by the Department,  shall  determine  the
23    proportional  shares of the Illinois Tax Increment Fund to be
24    distributed to each municipality.
25    (Source: P.A. 90-379, eff.  8-14-97;  91-261,  eff.  7-23-99;
26    91-477,  eff.  8-11-99;  91-478,  eff.  11-1-99; 91-642, eff.
27    8-20-99; revised 10-14-99.)

28        (65 ILCS 5/11-74.4-4) (from Ch. 24, par. 11-74.4-4)
29        Sec.   11-74.4-4.   Municipal    powers    and    duties;
30    redevelopment project areas.  A municipality may:
31        (a)  The  changes made by this amendatory Act of the 91st
32    General Assembly do not apply to  a  municipality  that,  (i)
33    before  the effective date of this amendatory Act of the 91st
 
SB1591 Engrossed            -433-              LRB9111045EGfg
 1    General Assembly, has  adopted  an  ordinance  or  resolution
 2    fixing  a  time  and place for a public hearing under Section
 3    11-74.4-5 or  (ii)  before  July  1,  1999,  has  adopted  an
 4    ordinance  or  resolution  providing  for a feasibility study
 5    under  Section  11-74.4-4.1,  but  has  not  yet  adopted  an
 6    ordinance approving  redevelopment  plans  and  redevelopment
 7    projects  or  designating  redevelopment  project areas under
 8    this Section,  until  after  that    municipality  adopts  an
 9    ordinance  approving  redevelopment  plans  and redevelopment
10    projects or designating  redevelopment  project  areas  under
11    this  Section; thereafter the changes made by this amendatory
12    Act of the 91st General Assembly apply  to  the  same  extent
13    that  they  apply  to  redevelopment  plans and redevelopment
14    projects that were approved and redevelopment  projects  that
15    were  designated before the effective date of this amendatory
16    Act of the 91st General Assembly.
17        By ordinance introduced in  the  governing  body  of  the
18    municipality  within 14 to 90 days from the completion of the
19    hearing specified in Section 11-74.4-5 approve  redevelopment
20    plans and redevelopment projects, and designate redevelopment
21    project areas pursuant to notice and hearing required by this
22    Act.   No  redevelopment  project  area  shall  be designated
23    unless  a  plan  and  project  are  approved  prior  to   the
24    designation  of  such  area  and such area shall include only
25    those contiguous parcels of real  property  and  improvements
26    thereon substantially benefited by the proposed redevelopment
27    project  improvements.   Upon adoption of the ordinances, the
28    municipality shall forthwith transmit to the county clerk  of
29    the county or counties within which the redevelopment project
30    area  is  located a certified copy of the ordinances, a legal
31    description of the redevelopment project area, a map  of  the
32    redevelopment  project  area, identification of the year that
33    the county clerk shall use for determining the total  initial
34    equalized  assessed  value  of the redevelopment project area
 
SB1591 Engrossed            -434-              LRB9111045EGfg
 1    consistent with subsection (a) of Section  11-74.4-9,  and  a
 2    list  of  the  parcel  or  tax  identification number of each
 3    parcel of property  included  in  the  redevelopment  project
 4    area.
 5        (b)  Make  and  enter  into  all  contracts with property
 6    owners, developers, tenants, overlapping taxing  bodies,  and
 7    others  necessary  or  incidental  to  the implementation and
 8    furtherance of its redevelopment plan and project.
 9        (c)  Within a  redevelopment  project  area,  acquire  by
10    purchase,  donation,  lease  or  eminent domain; own, convey,
11    lease, mortgage or dispose of land and other  property,  real
12    or  personal,  or  rights  or interests therein, and grant or
13    acquire licenses, easements and options with respect thereto,
14    all  in  the  manner  and  at  such  price  the  municipality
15    determines is reasonably necessary to achieve the  objectives
16    of the redevelopment plan and project.  No conveyance, lease,
17    mortgage,  disposition  of  land or other property owned by a
18    municipality, or agreement relating  to  the  development  of
19    such  municipal  property  shall  be  made  except  upon  the
20    adoption  of an ordinance by the corporate authorities of the
21    municipality. Furthermore, no conveyance, lease, mortgage, or
22    other  disposition  of  land  owned  by  a  municipality   or
23    agreement  relating  to  the  development  of  such municipal
24    property shall be made without making  public  disclosure  of
25    the  terms of the disposition and all bids and proposals made
26    in response to the municipality's  request.   The  procedures
27    for   obtaining   such   bids  and  proposals  shall  provide
28    reasonable opportunity for any person to  submit  alternative
29    proposals or bids.
30        (d)  Within  a redevelopment project area, clear any area
31    by demolition  or  removal  of  any  existing  buildings  and
32    structures.
33        (e)  Within  a  redevelopment  project  area, renovate or
34    rehabilitate or  construct  any  structure  or  building,  as
 
SB1591 Engrossed            -435-              LRB9111045EGfg
 1    permitted under this Act.
 2        (f)  Install,  repair, construct, reconstruct or relocate
 3    streets, utilities and site  improvements  essential  to  the
 4    preparation  of  the redevelopment area for use in accordance
 5    with a redevelopment plan.
 6        (g)  Within a redevelopment project area, fix, charge and
 7    collect fees, rents and charges for the use of  any  building
 8    or  property  owned  or  leased by it or any part thereof, or
 9    facility therein.
10        (h)  Accept grants, guarantees and donations of property,
11    labor, or other things of value  from  a  public  or  private
12    source for use within a project redevelopment area.
13        (i)  Acquire  and  construct  public  facilities within a
14    redevelopment project area, as permitted under this Act.
15        (j)  Incur  project  redevelopment  costs  and  reimburse
16    developers who incur redevelopment project  costs  authorized
17    by  a redevelopment agreement; provided, however, that on and
18    after the effective date of this amendatory Act of  the  91st
19    General  Assembly,  no municipality shall incur redevelopment
20    project costs  (except  for  planning  costs  and  any  other
21    eligible   costs   authorized   by   municipal  ordinance  or
22    resolution   that   are   subsequently   included   in    the
23    redevelopment  plan  for  the  area  and  are incurred by the
24    municipality after the ordinance or  resolution  is  adopted)
25    that  are  not  consistent with the program for accomplishing
26    the objectives of the redevelopment plan as included in  that
27    plan  and approved by the municipality until the municipality
28    has amended the redevelopment plan as provided  elsewhere  in
29    this Act.
30        (k)  Create  a commission of not less than 5 or more than
31    15 persons to be appointed by the mayor or president  of  the
32    municipality   with  the  consent  of  the  majority  of  the
33    governing board of the municipality.  Members of a commission
34    appointed after the effective date of this amendatory Act  of
 
SB1591 Engrossed            -436-              LRB9111045EGfg
 1    1987 shall be appointed for initial terms of 1, 2, 3, 4 and 5
 2    years,  respectively,  in such numbers as to provide that the
 3    terms of not more than 1/3 of all such members  shall  expire
 4    in  any  one year.  Their successors shall be appointed for a
 5    term of 5 years.  The commission, subject to approval of  the
 6    corporate  authorities  may exercise the powers enumerated in
 7    this Section. The commission shall also  have  the  power  to
 8    hold  the  public hearings required by this division and make
 9    recommendations to the corporate authorities  concerning  the
10    adoption  of  redevelopment plans, redevelopment projects and
11    designation of redevelopment project areas.
12        (l)  Make payment in lieu of taxes or a  portion  thereof
13    to  taxing  districts.    If  payments  in lieu of taxes or a
14    portion thereof are made to taxing districts, those  payments
15    shall be made to all districts within a project redevelopment
16    area  on  a  basis  which  is  proportional  to  the  current
17    collections  of  revenue  which each taxing district receives
18    from real property in the redevelopment project area.
19        (m)  Exercise any  and  all  other  powers  necessary  to
20    effectuate the purposes of this Act.
21        (n)  If  any  member of the corporate authority, a member
22    of a commission established pursuant to Section  11-74.4-4(k)
23    of this Act, or an employee or consultant of the municipality
24    involved  in  the planning and preparation of a redevelopment
25    plan, or project for a redevelopment project area or proposed
26    redevelopment  project   area,   as   defined   in   Sections
27    11-74.4-3(i)  through  (k)  of  this Act, owns or controls an
28    interest, direct or indirect, in any property included in any
29    redevelopment area, or proposed redevelopment area, he or she
30    shall disclose the same  in  writing  to  the  clerk  of  the
31    municipality,  and shall also so disclose the dates and terms
32    and conditions of any disposition of any such interest, which
33    disclosures  shall   be   acknowledged   by   the   corporate
34    authorities   and  entered  upon  the  minute  books  of  the
 
SB1591 Engrossed            -437-              LRB9111045EGfg
 1    corporate  authorities.   If  an  individual  holds  such  an
 2    interest then that individual shall refrain from any  further
 3    official  involvement  in  regard to such redevelopment plan,
 4    project or area, from voting on any matter pertaining to such
 5    redevelopment plan, project or area,  or  communicating  with
 6    other members concerning corporate authorities, commission or
 7    employees   concerning   any   matter   pertaining   to  said
 8    redevelopment plan, project or area.   Furthermore,  no  such
 9    member  or  employee shall acquire of any interest direct, or
10    indirect, in any property in a redevelopment area or proposed
11    redevelopment area after either (a) such  individual  obtains
12    knowledge  of  such plan, project or area or (b) first public
13    notice of such plan, project  or  area  pursuant  to  Section
14    11-74.4-6  of this Division, whichever occurs first.  For the
15    purposes of this subsection, a property interest acquired  in
16    a  single  parcel  of  property  by a member of the corporate
17    authority,  which  property  is  used    exclusively  as  the
18    member's primary residence, shall not be deemed to constitute
19    an  interest in any property included in a redevelopment area
20    or proposed redevelopment area that  was  established  before
21    December   31,   1989,  but  the  member  must  disclose  the
22    acquisition to the municipal clerk under  the  provisions  of
23    this  subsection.  For  the  purposes  of  this subsection, a
24    month-to-month leasehold  interest  in  a  single  parcel  of
25    property  by a member of the corporate authority shall not be
26    deemed to constitute an interest in any  property included in
27    any redevelopment area or proposed  redevelopment  area,  but
28    the  member must disclose the interest to the municipal clerk
29    under the provisions of this subsection.
30        (o)  Create a Tax Increment Economic Development Advisory
31    Committee to be appointed by the Mayor or  President  of  the
32    municipality   with  the  consent  of  the  majority  of  the
33    governing board of the municipality,  the  members  of  which
34    Committee  shall be appointed for initial terms of 1, 2, 3, 4
 
SB1591 Engrossed            -438-              LRB9111045EGfg
 1    and 5 years respectively, in such numbers as to provide  that
 2    the  terms  of  not  more  than 1/3 of all such members shall
 3    expire in any one year.  Their successors shall be  appointed
 4    for  a term of 5 years.  The Committee shall have none of the
 5    powers enumerated in this Section.  The Committee shall serve
 6    in an advisory capacity only.  The Committee may  advise  the
 7    governing  Board  of  the  municipality  and  other municipal
 8    officials  regarding  development  issues  and  opportunities
 9    within the redevelopment project area or the area within  the
10    State  Sales Tax Boundary. The Committee may also promote and
11    publicize  development  opportunities  in  the  redevelopment
12    project area or the area within the State Sales Tax Boundary.
13        (p)  Municipalities may  jointly  undertake  and  perform
14    redevelopment  plans  and projects and utilize the provisions
15    of  the  Act  wherever  they  have  contiguous  redevelopment
16    project areas  or  they  determine  to  adopt  tax  increment
17    financing  with respect to a redevelopment project area which
18    includes contiguous real property within  the  boundaries  of
19    the  municipalities,  and in doing so, they may, by agreement
20    between  municipalities,  issue  obligations,  separately  or
21    jointly, and expend  revenues  received  under  the  Act  for
22    eligible  expenses  anywhere  within contiguous redevelopment
23    project areas or as otherwise permitted in the Act.
24        (q)  Utilize  revenues,  other  than  State   sales   tax
25    increment   revenues,   received  under  this  Act  from  one
26    redevelopment project area  for  eligible  costs  in  another
27    redevelopment  project  area that is either contiguous to, or
28    is separated  only  by  a  public  right  of  way  from,  the
29    redevelopment  project  area  from  which  the  revenues  are
30    received.  Utilize  tax increment revenues for eligible costs
31    that are received from a redevelopment project  area  created
32    under  the  Industrial  Jobs  Recovery  Law  that  is  either
33    contiguous  to, or is separated only by a public right of way
34    from, the redevelopment project area created under  this  Act
 
SB1591 Engrossed            -439-              LRB9111045EGfg
 1    which  initially  receives these revenues.  Utilize revenues,
 2    other  than  State   sales   tax   increment   revenues,   by
 3    transferring  or  loaning  such  revenues  to a redevelopment
 4    project area created under the Industrial Jobs  Recovery  Law
 5    that  is  either contiguous to, or separated only by a public
 6    right  of  way  from  the  redevelopment  project  area  that
 7    initially produced and received those revenues; and,  if  the
 8    redevelopment  project  area  (i)  was established before the
 9    effective date of this amendatory Act  of  the  91st  General
10    Assembly  and  (ii)  is  located within a municipality with a
11    population of more than 100,000, utilize revenues or proceeds
12    of obligations authorized by Section 11-74.4-7 of  this  Act,
13    other  than  use  or  occupation tax revenues, to pay for any
14    redevelopment project costs as defined by subsection  (q)  of
15    Section  11-74.4-3  to  the  extent  that  the  redevelopment
16    project   costs   involve  public  property  that  is  either
17    contiguous to, or separated only by a  public  right  of  way
18    from,   a   redevelopment   project   area   whether  or  not
19    redevelopment project costs or the source of payment for  the
20    costs  are  specifically  set forth in the redevelopment plan
21    for the redevelopment project area.
22        (r)  If no redevelopment project has been initiated in  a
23    redevelopment  project area within 7 years after the area was
24    designated   by   ordinance   under   subsection   (a),   the
25    municipality shall adopt an ordinance  repealing  the  area's
26    designation   as  a  redevelopment  project  area;  provided,
27    however, that if an area received its designation more than 3
28    years before the effective date of  this  amendatory  Act  of
29    1994 and no redevelopment project has been initiated within 4
30    years  after  the  effective  date  of this amendatory Act of
31    1994, the municipality shall adopt an ordinance repealing its
32    designation as a redevelopment project area. Initiation of  a
33    redevelopment  project  shall be evidenced by either a signed
34    redevelopment   agreement   or   expenditures   on   eligible
 
SB1591 Engrossed            -440-              LRB9111045EGfg
 1    redevelopment project costs associated with  a  redevelopment
 2    project.
 3    (Source:  P.A.  90-258,  eff.  7-30-97; 91-478, eff. 11-1-99;
 4    91-642, eff. 8-20-99; revised 10-20-99.)

 5        (65 ILCS 5/11-74.4-7) (from Ch. 24, par. 11-74.4-7)
 6        Sec. 11-74.4-7.  Obligations secured by the  special  tax
 7    allocation  fund  set  forth  in  Section  11-74.4-8  for the
 8    redevelopment project area  may  be  issued  to  provide  for
 9    redevelopment  project  costs.   Such  obligations,  when  so
10    issued,  shall  be  retired  in  the  manner  provided in the
11    ordinance authorizing the issuance of such obligations by the
12    receipts of taxes levied as specified  in  Section  11-74.4-9
13    against  the  taxable  property  included  in  the  area,  by
14    revenues as specified by Section 11-74.4-8a and other revenue
15    designated  by  the  municipality.  A municipality may in the
16    ordinance pledge all or any part of the funds in  and  to  be
17    deposited in the special tax allocation fund created pursuant
18    to  Section  11-74.4-8  to  the  payment of the redevelopment
19    project costs and obligations.  Any pledge of  funds  in  the
20    special tax allocation fund shall provide for distribution to
21    the  taxing  districts  and  to  the  Illinois  Department of
22    Revenue  of  moneys  not  required,  pledged,  earmarked,  or
23    otherwise  designated  for  payment  and  securing   of   the
24    obligations  and  anticipated redevelopment project costs and
25    such excess funds shall be calculated annually and deemed  to
26    be "surplus" funds.  In the event a municipality only applies
27    or  pledges  a  portion  of  the  funds  in  the  special tax
28    allocation fund for the payment or  securing  of  anticipated
29    redevelopment project costs or of obligations, any such funds
30    remaining  in the special tax allocation fund after complying
31    with the requirements of the  application  or  pledge,  shall
32    also  be  calculated annually and deemed "surplus" funds. All
33    surplus funds in the special tax  allocation  fund  shall  be
 
SB1591 Engrossed            -441-              LRB9111045EGfg
 1    distributed  annually  within 180 days after the close of the
 2    municipality's fiscal year by being  paid  by  the  municipal
 3    treasurer  to  the  County  Collector,  to  the Department of
 4    Revenue and to the municipality in direct proportion  to  the
 5    tax  incremental  revenue received as a result of an increase
 6    in  the  equalized  assessed  value  of   property   in   the
 7    redevelopment  project area, tax incremental revenue received
 8    from the State and tax incremental revenue received from  the
 9    municipality,  but  not  to exceed as to each such source the
10    total incremental revenue  received  from  that  source.  The
11    County  Collector  shall  thereafter make distribution to the
12    respective taxing districts in the same manner and proportion
13    as the most recent distribution by the  county  collector  to
14    the  affected  districts  of  real  property  taxes from real
15    property in the redevelopment project area.
16        Without limiting  the  foregoing  in  this  Section,  the
17    municipality  may  in addition  to obligations secured by the
18    special tax allocation fund pledge for a period  not  greater
19    than  the  term  of  the  obligations towards payment of such
20    obligations any part or any combination of the following: (a)
21    net revenues of all or part of any redevelopment project; (b)
22    taxes levied and collected on any  or  all  property  in  the
23    municipality;   (c)   the   full  faith  and  credit  of  the
24    municipality;  (d)  a  mortgage  on  part  or  all   of   the
25    redevelopment  project; or (e) any other taxes or anticipated
26    receipts that the municipality may lawfully pledge.
27        Such obligations may be issued  in  one  or  more  series
28    bearing  interest  at  such  rate  or  rates as the corporate
29    authorities of the municipality shall determine by ordinance.
30    Such obligations shall bear such date  or  dates,  mature  at
31    such  time  or  times  not  exceeding  20  years  from  their
32    respective   dates,  be  in  such  denomination,  carry  such
33    registration privileges,  be  executed  in  such  manner,  be
34    payable  in  such  medium of payment at such place or places,
 
SB1591 Engrossed            -442-              LRB9111045EGfg
 1    contain such covenants, terms and conditions, and be  subject
 2    to  redemption  as such ordinance shall provide.  Obligations
 3    issued pursuant to this Act may be sold at public or  private
 4    sale  at  such  price as shall be determined by the corporate
 5    authorities of the municipalities.  No referendum approval of
 6    the electors shall be required as a condition to the issuance
 7    of obligations pursuant to this Division except  as  provided
 8    in this Section.
 9        In  the  event  the  municipality  authorizes issuance of
10    obligations  pursuant  to  the  authority  of  this  Division
11    secured by the full faith and  credit  of  the  municipality,
12    which  obligations  are  other  than obligations which may be
13    issued under  home  rule  powers  provided  by  Article  VII,
14    Section  6  of  the  Illinois Constitution,  or pledges taxes
15    pursuant to (b) or  (c)  of  the  second  paragraph  of  this
16    section,  the  ordinance  authorizing  the  issuance  of such
17    obligations or pledging such taxes shall be published  within
18    10  days  after such ordinance has been passed in one or more
19    newspapers,   with   general    circulation    within    such
20    municipality.  The  publication  of  the  ordinance  shall be
21    accompanied by a notice of (1) the specific number of  voters
22    required  to  sign  a petition requesting the question of the
23    issuance  of  such  obligations  or  pledging  taxes  to   be
24    submitted  to  the  electors;  (2)  the  time  in  which such
25    petition must be filed; and (3) the date of  the  prospective
26    referendum.   The  municipal  clerk  shall provide a petition
27    form to any individual requesting one.
28        If no petition is filed  with  the  municipal  clerk,  as
29    hereinafter  provided  in  this Section, within 30 days after
30    the publication of the ordinance, the ordinance shall  be  in
31    effect.   But,  if  within  that  30 day period a petition is
32    filed with the municipal clerk, signed  by  electors  in  the
33    municipality   numbering   10%  or  more  of  the  number  of
34    registered  voters  in  the  municipality,  asking  that  the
 
SB1591 Engrossed            -443-              LRB9111045EGfg
 1    question of issuing obligations using full faith  and  credit
 2    of  the  municipality  as security for the cost of paying for
 3    redevelopment project costs, or of  pledging  taxes  for  the
 4    payment  of  such  obligations,  or both, be submitted to the
 5    electors of the municipality, the  corporate  authorities  of
 6    the  municipality shall call a special election in the manner
 7    provided by law to vote upon that question, or, if a general,
 8    State or municipal election is to be held within a period  of
 9    not  less  than  30  or more than  90 days from the date such
10    petition is filed, shall submit  the  question  at  the  next
11    general, State or municipal election.  If it appears upon the
12    canvass  of  the election by the corporate authorities that a
13    majority of electors voting upon the question voted in  favor
14    thereof,  the ordinance shall be in effect, but if a majority
15    of the electors voting upon the question  are  not  in  favor
16    thereof, the ordinance shall not take effect.
17        The  ordinance  authorizing  the  obligations may provide
18    that the obligations shall contain a recital  that  they  are
19    issued  pursuant  to  this  Division,  which recital shall be
20    conclusive evidence of their validity and of  the  regularity
21    of their issuance.
22        In  the  event  the  municipality  authorizes issuance of
23    obligations pursuant to this  Section  secured  by  the  full
24    faith   and   credit   of  the  municipality,  the  ordinance
25    authorizing the obligations may  provide  for  the  levy  and
26    collection  of  a direct annual tax upon all taxable property
27    within the  municipality  sufficient  to  pay  the  principal
28    thereof and interest thereon as it matures, which levy may be
29    in  addition  to  and  exclusive  of the maximum of all other
30    taxes authorized to be  levied  by  the  municipality,  which
31    levy, however, shall be abated to the extent that monies from
32    other  sources  are  available for payment of the obligations
33    and the municipality certifies  the  amount  of  said  monies
34    available to the county clerk.
 
SB1591 Engrossed            -444-              LRB9111045EGfg
 1        A  certified  copy  of such ordinance shall be filed with
 2    the county clerk of each county in which any portion  of  the
 3    municipality  is situated, and shall constitute the authority
 4    for the extension and collection of the taxes to be deposited
 5    in the special tax allocation fund.
 6        A municipality may also issue its obligations  to  refund
 7    in  whole  or in part, obligations theretofore issued by such
 8    municipality under the authority of this Act, whether  at  or
 9    prior  to  maturity, provided however, that the last maturity
10    of the refunding obligations shall not be expressed to mature
11    later than December 31 of the year in which  the  payment  to
12    the  municipal  treasurer  as  provided  in subsection (b) of
13    Section 11-74.4-8 of this Act is to be made with  respect  to
14    ad  valorem  taxes  levied  in the twenty-third calendar year
15    after  the  year  in  which  the  ordinance   approving   the
16    redevelopment  project  area  is adopted if the ordinance was
17    adopted on or after January 15,  1981,  and  not  later  than
18    December 31 of the year in which the payment to the municipal
19    treasurer  as provided in subsection (b) of Section 11-74.4-8
20    of this Act is to be made with respect to  ad  valorem  taxes
21    levied  in  the  thirty-fifth calendar year after the year in
22    which the ordinance approving the redevelopment project  area
23    is  adopted  (A)  if the ordinance was adopted before January
24    15, 1981, or (B) if the ordinance  was  adopted  in  December
25    1983,  April 1984, July 1985, or December 1989, or (C) if the
26    ordinance was adopted in December, 1987 and the redevelopment
27    project is located within one mile of Midway Airport, or  (D)
28    if  the  ordinance  was  adopted  before January 1, 1987 by a
29    municipality in Mason County, or (E) if the  municipality  is
30    subject  to  the  Local  Government  Financial  Planning  and
31    Supervision  Act,  or  (F)  if  the  ordinance was adopted in
32    December 1984 by the Village  of  Rosemont,  or  (G)  if  the
33    ordinance  was adopted on December 31, 1986 by a municipality
34    located in Clinton County for which at least $250,000 of  tax
 
SB1591 Engrossed            -445-              LRB9111045EGfg
 1    increment  bonds  were authorized on June 17, 1997, or if the
 2    ordinance was adopted on December 31, 1986 by a  municipality
 3    with  a population in 1990 of less than 3,600 that is located
 4    in a county with a population in 1990 of less than 34,000 and
 5    for which at least  $250,000  of  tax  increment  bonds  were
 6    authorized  on  June  17,  1997,  or (H) if the ordinance was
 7    adopted on October 5, 1982 by the City of Kankakee, or (I) if
 8    the ordinance was adopted on December 29, 1986  by  East  St.
 9    Louis,  or  if the ordinance was adopted on November 12, 1991
10    by the Village of Sauget and, for redevelopment project areas
11    for  which  bonds  were  issued  before  July  29,  1991,  in
12    connection with a redevelopment project in  the  area  within
13    the  State  Sales  Tax  Boundary  and  which were extended by
14    municipal  ordinance  under   subsection   (n)   of   Section
15    11-74.4-3,   the  last  maturity of the refunding obligations
16    shall not be expressed to mature later than the date on which
17    the redevelopment project area is terminated or December  31,
18    2013, whichever date occurs first.
19        In the event a municipality issues obligations under home
20    rule  powers  or  other legislative authority the proceeds of
21    which are pledged to pay for redevelopment project costs, the
22    municipality may,  if  it  has  followed  the  procedures  in
23    conformance  with this division, retire said obligations from
24    funds in the special tax allocation fund in  amounts  and  in
25    such  manner  as if such obligations had been issued pursuant
26    to the provisions of this division.
27        All obligations heretofore or hereafter  issued  pursuant
28    to  this  Act  shall  not  be regarded as indebtedness of the
29    municipality issuing such obligations  or  any  other  taxing
30    district for the purpose of any limitation imposed by law.
31    (Source: P.A.  90-379,  eff.  8-14-97;  91-261, eff. 7-23-99;
32    91-477, eff. 8-11-99;  91-478,  eff.  11-1-99;  91-642,  eff.
33    8-20-99; revised 10-14-99.)
 
SB1591 Engrossed            -446-              LRB9111045EGfg
 1        (65 ILCS 5/11-74.4-8) (from Ch. 24, par. 11-74.4-8)
 2        Sec.   11-74.4-8.   A  municipality  may  not  adopt  tax
 3    increment financing in a redevelopment project area after the
 4    effective date of this  amendatory  Act  of  1997  that  will
 5    encompass an area that is currently included in an enterprise
 6    zone  created  under  the Illinois Enterprise Zone Act unless
 7    that municipality, pursuant to Section 5.4  of  the  Illinois
 8    Enterprise  Zone  Act, amends the enterprise zone designating
 9    ordinance to limit the  eligibility  for  tax  abatements  as
10    provided  in  Section  5.4.1  of the Illinois Enterprise Zone
11    Act.  A municipality, at the  time  a  redevelopment  project
12    area  is  designated,  may  adopt  tax  increment  allocation
13    financing  by  passing  an  ordinance  providing  that the ad
14    valorem taxes, if any, arising from the levies  upon  taxable
15    real  property  in  such redevelopment project area by taxing
16    districts and tax rates determined in the manner provided  in
17    paragraph  (c)  of  Section  11-74.4-9  each  year  after the
18    effective date of the ordinance until  redevelopment  project
19    costs  and  all municipal obligations financing redevelopment
20    project costs incurred under this  Division  have  been  paid
21    shall be divided as follows:
22        (a)  That  portion of taxes levied upon each taxable lot,
23    block, tract or parcel of real property which is attributable
24    to the lower of the current equalized assessed value  or  the
25    initial  equalized  assessed  value of each such taxable lot,
26    block, tract or parcel of real property in the  redevelopment
27    project  area  shall be allocated to and when collected shall
28    be paid by the county collector to  the  respective  affected
29    taxing districts in the manner required by law in the absence
30    of the adoption of tax increment allocation financing.
31        (b)  Except  from  a  tax  levied by a township to retire
32    bonds issued to satisfy court-ordered damages, that  portion,
33    if  any,  of such taxes which is attributable to the increase
34    in the current equalized assessed valuation of  each  taxable
 
SB1591 Engrossed            -447-              LRB9111045EGfg
 1    lot,   block,  tract  or  parcel  of  real  property  in  the
 2    redevelopment  project  area  over  and  above  the   initial
 3    equalized assessed value of each property in the project area
 4    shall be allocated to and when collected shall be paid to the
 5    municipal  treasurer  who  shall  deposit  said  taxes into a
 6    special fund called the special tax allocation  fund  of  the
 7    municipality  for the purpose of paying redevelopment project
 8    costs and obligations incurred in the payment thereof. In any
 9    county with a  population  of  3,000,000  or  more  that  has
10    adopted  a  procedure  for collecting taxes that provides for
11    one or more of the installments of the taxes to be billed and
12    collected on an  estimated  basis,  the  municipal  treasurer
13    shall  be paid for deposit in the special tax allocation fund
14    of the municipality, from the taxes collected from  estimated
15    bills  issued for property in the redevelopment project area,
16    the difference between the  amount  actually  collected  from
17    each  taxable  lot,  block, tract, or parcel of real property
18    within  the  redevelopment  project  area   and   an   amount
19    determined  by  multiplying the rate at which taxes were last
20    extended against the taxable lot, block, track, or parcel  of
21    real  property  in  the  manner provided in subsection (c) of
22    Section 11-74.4-9 by the initial equalized assessed value  of
23    the  property  divided by the number of installments in which
24    real estate taxes are billed and collected within the county;
25    provided that the payments on or before December 31, 1999  to
26    a  municipal  treasurer  shall  be  made  only if each of the
27    following conditions are met:
28             (1)  The  total  equalized  assessed  value  of  the
29        redevelopment project area as  last  determined  was  not
30        less  than  175%  of the total initial equalized assessed
31        value.
32             (2)  Not  more  than  50%  of  the  total  equalized
33        assessed value of the redevelopment project area as  last
34        determined   is  attributable  to  a  piece  of  property
 
SB1591 Engrossed            -448-              LRB9111045EGfg
 1        assigned a single real estate index number.
 2             (3)  The municipal clerk has certified to the county
 3        clerk that the municipality has issued its obligations to
 4        which there has been  pledged  the  incremental  property
 5        taxes  of  the redevelopment project area or taxes levied
 6        and collected on any or all property in the  municipality
 7        or  the  full faith and credit of the municipality to pay
 8        or  secure  payment  for  all  or  a   portion   of   the
 9        redevelopment  project  costs. The certification shall be
10        filed  annually  no  later  than  September  1  for   the
11        estimated  taxes to be distributed in the following year;
12        however, for the year 1992  the  certification  shall  be
13        made at any time on or before March 31, 1992.
14             (4)  The  municipality  has  not  requested that the
15        total initial equalized assessed value of  real  property
16        be  adjusted  as  provided  in  subsection (b) of Section
17        11-74.4-9.
18    The conditions of paragraphs (1) through  (4)  do  not  apply
19    after  December 31, 1999 to payments to a municipal treasurer
20    made by a county with 3,000,000 or more inhabitants that  has
21    adopted  an estimated billing procedure for collecting taxes.
22    If a county that has adopted the estimated billing  procedure
23    makes   an  erroneous  overpayment  of  tax  revenue  to  the
24    municipal treasurer, then the county may  seek  a  refund  of
25    that  overpayment.    The  county  shall  send  the municipal
26    treasurer a notice of liability for  the  overpayment  on  or
27    before  the  mailing  date  of  the next real estate tax bill
28    within the county.  The refund shall be limited to the amount
29    of the overpayment.
30        It  is  the  intent  of  this  Division  that  after  the
31    effective  date  of   this   amendatory   Act   of   1988   a
32    municipality's  own  ad  valorem  tax  arising from levies on
33    taxable real property be included  in  the  determination  of
34    incremental  revenue  in the manner provided in paragraph (c)
 
SB1591 Engrossed            -449-              LRB9111045EGfg
 1    of Section 11-74.4-9. If the  municipality  does  not  extend
 2    such  a  tax, it shall annually deposit in the municipality's
 3    Special Tax Increment Fund an amount  equal  to  10%  of  the
 4    total  contributions  to  the  fund  from  all  other  taxing
 5    districts  in  that year.  The annual 10% deposit required by
 6    this paragraph shall be  limited  to  the  actual  amount  of
 7    municipally  produced  incremental  tax revenues available to
 8    the municipality from taxpayers located in the  redevelopment
 9    project  area  in  that  year  if:  (a) the plan for the area
10    restricts the use of the  property  primarily  to  industrial
11    purposes, (b) the municipality establishing the redevelopment
12    project  area is a home-rule community with a 1990 population
13    of between 25,000 and 50,000, (c) the municipality is  wholly
14    located  within  a  county  with  a  1990  population of over
15    750,000  and  (d)  the   redevelopment   project   area   was
16    established  by the municipality prior to June 1, 1990.  This
17    payment shall be in lieu of  a  contribution  of  ad  valorem
18    taxes  on  real  property.  If  no  such payment is made, any
19    redevelopment project  area  of  the  municipality  shall  be
20    dissolved.
21        If  a  municipality  has adopted tax increment allocation
22    financing  by  ordinance  and  the  County  Clerk  thereafter
23    certifies the "total  initial  equalized  assessed  value  as
24    adjusted"   of   the   taxable   real  property  within  such
25    redevelopment  project  area  in  the  manner   provided   in
26    paragraph  (b) of Section 11-74.4-9, each year after the date
27    of the certification of the total initial equalized  assessed
28    value  as  adjusted until redevelopment project costs and all
29    municipal obligations financing redevelopment  project  costs
30    have been paid the ad valorem taxes, if any, arising from the
31    levies  upon  the taxable real property in such redevelopment
32    project area by taxing districts and tax rates determined  in
33    the  manner  provided  in  paragraph (c) of Section 11-74.4-9
34    shall be divided as follows:
 
SB1591 Engrossed            -450-              LRB9111045EGfg
 1             (1)  That portion of  the  taxes  levied  upon  each
 2        taxable  lot,  block,  tract  or  parcel of real property
 3        which  is  attributable  to  the  lower  of  the  current
 4        equalized assessed value or "current  equalized  assessed
 5        value  as  adjusted"  or  the  initial equalized assessed
 6        value of each such taxable lot, block, tract,  or  parcel
 7        of  real  property  existing  at  the  time tax increment
 8        financing was adopted, minus the total current  homestead
 9        exemptions  provided by Sections 15-170 and 15-175 of the
10        Property Tax Code in the redevelopment project area shall
11        be allocated to and when collected shall be paid  by  the
12        county   collector  to  the  respective  affected  taxing
13        districts in the manner required by law in the absence of
14        the adoption of tax increment allocation financing.
15             (2)  That portion, if any, of such  taxes  which  is
16        attributable  to  the  increase  in the current equalized
17        assessed valuation of each taxable lot, block, tract,  or
18        parcel  of  real  property  in  the redevelopment project
19        area, over and above the initial equalized assessed value
20        of each property  existing  at  the  time  tax  increment
21        financing  was adopted, minus the total current homestead
22        exemptions pertaining to each piece of property  provided
23        by Sections 15-170 and 15-175 of the Property Tax Code in
24        the redevelopment project area, shall be allocated to and
25        when  collected shall be paid to the municipal Treasurer,
26        who shall deposit said taxes into a special  fund  called
27        the  special  tax allocation fund of the municipality for
28        the purpose of paying  redevelopment  project  costs  and
29        obligations incurred in the payment thereof.
30        The municipality may pledge in the ordinance the funds in
31    and  to  be  deposited in the special tax allocation fund for
32    the payment of such costs and obligations.  No  part  of  the
33    current  equalized assessed valuation of each property in the
34    redevelopment project area attributable to any increase above
 
SB1591 Engrossed            -451-              LRB9111045EGfg
 1    the total initial equalized  assessed  value,  or  the  total
 2    initial   equalized  assessed  value  as  adjusted,  of  such
 3    properties shall be used in  calculating  the  general  State
 4    school  aid  formula,  provided  for  in  Section 18-8 of the
 5    School Code, until such time  as  all  redevelopment  project
 6    costs have been paid as provided for in this Section.
 7        Whenever  a  municipality issues bonds for the purpose of
 8    financing redevelopment project costs, such municipality  may
 9    provide  by ordinance for the appointment of a trustee, which
10    may be any trust  company  within  the  State,  and  for  the
11    establishment  of  such funds or accounts to be maintained by
12    such trustee as the  municipality  shall  deem  necessary  to
13    provide  for  the security and payment of the bonds.  If such
14    municipality provides for the appointment of a trustee,  such
15    trustee  shall  be  considered  the  assignee of any payments
16    assigned by the municipality pursuant to such  ordinance  and
17    this  Section.   Any amounts paid to such trustee as assignee
18    shall be deposited  in  the  funds  or  accounts  established
19    pursuant  to  such trust agreement, and shall be held by such
20    trustee in trust for the benefit of the holders of the bonds,
21    and such holders shall have a lien on and a security interest
22    in such funds  or  accounts  so  long  as  the  bonds  remain
23    outstanding  and  unpaid.  Upon  retirement of the bonds, the
24    trustee shall  pay  over  any  excess  amounts  held  to  the
25    municipality for deposit in the special tax allocation fund.
26        When such redevelopment projects costs, including without
27    limitation  all municipal obligations financing redevelopment
28    project costs incurred under this Division, have  been  paid,
29    all   surplus   funds  then  remaining  in  the  special  tax
30    allocation fund shall be distributed by  being  paid  by  the
31    municipal   treasurer  to  the  Department  of  Revenue,  the
32    municipality  and  the  county  collector;   first   to   the
33    Department   of   Revenue  and  the  municipality  in  direct
34    proportion to the tax incremental revenue received  from  the
 
SB1591 Engrossed            -452-              LRB9111045EGfg
 1    State  and  the  municipality,  but  not  to exceed the total
 2    incremental  revenue  received  from   the   State   or   the
 3    municipality   less   any   annual  surplus  distribution  of
 4    incremental revenue previously made; with any remaining funds
 5    to be paid to the  County  Collector  who  shall  immediately
 6    thereafter  pay  said  funds  to  the taxing districts in the
 7    redevelopment project area in the same manner and  proportion
 8    as  the  most  recent distribution by the county collector to
 9    the affected districts  of  real  property  taxes  from  real
10    property in the redevelopment project area.
11        Upon  the  payment  of  all  redevelopment project costs,
12    retirement of obligations and the distribution of any  excess
13    monies pursuant to this Section, the municipality shall adopt
14    an  ordinance  dissolving the special tax allocation fund for
15    the  redevelopment   project   area   and   terminating   the
16    designation   of   the   redevelopment   project  area  as  a
17    redevelopment  project  area.   Municipalities  shall  notify
18    affected  taxing  districts  prior  to  November  1  if   the
19    redevelopment project area is to be terminated by December 31
20    of that same year.  If a municipality extends estimated dates
21    of  completion  of  a redevelopment project and retirement of
22    obligations to finance a redevelopment project, as allowed by
23    this amendatory Act of 1993, that extension shall not  extend
24    the property tax increment allocation financing authorized by
25    this  Section.   Thereafter the rates of the taxing districts
26    shall be extended and taxes levied, collected and distributed
27    in the manner applicable in the absence of  the  adoption  of
28    tax increment allocation financing.
29        Nothing  in  this Section shall be construed as relieving
30    property in  such  redevelopment  project  areas  from  being
31    assessed as provided in the Property Tax Code or as relieving
32    owners  of such property from paying a uniform rate of taxes,
33    as required by  Section  4  of  Article  9  of  the  Illinois
34    Constitution.
 
SB1591 Engrossed            -453-              LRB9111045EGfg
 1    (Source: P.A.  90-258,  eff.  7-30-97;  91-190, eff. 7-20-99;
 2    91-478, eff. 11-1-99; revised 10-13-99.)

 3        Section  46.   The  Metropolitan  Pier   and   Exposition
 4    Authority Act is amended by changing Section 23.1 as follows:

 5        (70 ILCS 210/23.1) (from Ch. 85, par. 1243.1)
 6        Sec.  23.1.   (a)  The  Authority  shall,  within 90 days
 7    after the effective date of  this  amendatory  Act  of  1984,
 8    establish and maintain an affirmative action program designed
 9    to  promote  equal  employment  opportunity and eliminate the
10    effects of past discrimination.  Such program shall include a
11    plan, including timetables  where  appropriate,  which  shall
12    specify  goals  and  methods  for increasing participation by
13    women and minorities in employment by the  Authority  and  by
14    parties  which  contract  with  the Authority.  The Authority
15    shall submit a detailed plan with the General Assembly  prior
16    to  September  1  of  each  year.   Such  program  shall also
17    establish procedures  and  sanctions  (including  debarment),
18    which  the  Authority shall enforce to ensure compliance with
19    the plan established pursuant to this Section and with  State
20    and  federal  laws and regulations relating to the employment
21    of women and minorities.  A determination by the Authority as
22    to whether a party to  a  contract  with  the  Authority  has
23    achieved  the  goals  or  employed the methods for increasing
24    participation by women and minorities shall be determined  in
25    accordance with the terms of such contracts or the applicable
26    provisions of rules and regulations of the Authority existing
27    at  the  time  such  contract  was  executed,  including  any
28    provisions   for  consideration  of  good  faith  efforts  at
29    compliance which the Authority may reasonably adopt.
30        (b)  The Authority shall adopt and maintain minority  and
31    female  owned  business enterprise procurement programs under
32    the affirmative action program described  in  subsection  (a)
 
SB1591 Engrossed            -454-              LRB9111045EGfg
 1    for  any and all work undertaken by the Authority.  That work
 2    shall include,  but  is  not  limited  to,  the  purchase  of
 3    professional   services,   construction  services,  supplies,
 4    materials, and equipment.  The programs shall establish goals
 5    of awarding not less than 25% of the annual dollar  value  of
 6    all   contracts,   purchase   orders,   or  other  agreements
 7    (collectively referred to as "contracts") to  minority  owned
 8    businesses and 5% of the annual dollar value of all contracts
 9    to  female owned businesses.  Without limiting the generality
10    of the foregoing, the programs shall  require  in  connection
11    with  the  prequalification  or  consideration of vendors for
12    professional service contracts, construction  contracts,  and
13    contracts  for  supplies,  materials, equipment, and services
14    that each proposer or bidder submit as part  of  his  or  her
15    proposal  or  bid  a  commitment detailing how he or she will
16    expend 25% or  more  of  the  dollar  value  of  his  or  her
17    contracts  with  one or more minority owned businesses and 5%
18    or more of the dollar value with one  or  more  female  owned
19    businesses.   Bids  or  proposals  that  do  not include such
20    detailed commitments are not responsive and shall be rejected
21    unless the Authority deems it appropriate to grant  a  waiver
22    of  these  requirements.   In  addition the Authority may, in
23    connection with the selection of  providers  of  professional
24    services,  reserve  the  right to select a minority or female
25    owned business or businesses to  fulfill  the  commitment  to
26    minority  and  female business participation.  The commitment
27    to minority and female business participation may be  met  by
28    the contractor or professional service provider's status as a
29    minority  or  female  owned  business, by joint venture or by
30    subcontracting a portion  of  the  work  with  or  purchasing
31    materials  for  the work from one or more such businesses, or
32    by any combination thereof. Each contract shall  require  the
33    contractor  or  provider to submit a certified monthly report
34    detailing  the  status  of  that  contractor  or   provider's
 
SB1591 Engrossed            -455-              LRB9111045EGfg
 1    compliance  with  the  Authority's  minority and female owned
 2    business  enterprise  procurement  program.   The  Authority,
 3    after reviewing the monthly reports of  the  contractors  and
 4    providers,  shall  compile  a  comprehensive report regarding
 5    compliance  with  this  procurement  program  and   file   it
 6    quarterly  with the General Assembly.  If, in connection with
 7    a particular contract, the Authority determines  that  it  is
 8    impracticable  or  excessively  costly  to obtain minority or
 9    female owned businesses to perform sufficient work to fulfill
10    the commitment required by  this  subsection,  the  Authority
11    shall  reduce or waive the commitment in the contract, as may
12    be appropriate.  The  Authority  shall  establish  rules  and
13    regulations  setting  forth  the  standards  to  be  used  in
14    determining   whether   or  not  a  reduction  or  waiver  is
15    appropriate.  The terms "minority owned business" and "female
16    owned business" have the meanings given to those terms in the
17    Minority  and  Female  Business  Enterprise  for  Minorities,
18    Females, and Persons with Disabilities Act.
19        (c)  The  Authority   shall   adopt   and   maintain   an
20    affirmative  action  program in connection with the hiring of
21    minorities and women on the Expansion Project and on any  and
22    all  construction  projects undertaken by the Authority.  The
23    program  shall  be  designed  to  promote  equal   employment
24    opportunity  and  shall  specify  the  goals  and methods for
25    increasing the participation of minorities  and  women  in  a
26    representative mix of job classifications required to perform
27    the respective contracts awarded by the Authority.
28        (d)  In   connection  with  the  Expansion  Project,  the
29    Authority shall incorporate the following elements  into  its
30    minority  and  female  owned business procurement programs to
31    the extent feasible: (1) a  major  contractors  program  that
32    permits minority owned businesses and female owned businesses
33    to  bear significant responsibility and risk for a portion of
34    the project;  (2)  a  mentor/protege  program  that  provides
 
SB1591 Engrossed            -456-              LRB9111045EGfg
 1    financial,  technical,  managerial,  equipment, and personnel
 2    support  to  minority  owned  businesses  and  female   owned
 3    businesses;  (3)  an  emerging  firms  program  that includes
 4    minority owned businesses and female  owned  businesses  that
 5    would   not   otherwise   qualify  for  the  project  due  to
 6    inexperience or  limited  resources;  (4)  a  small  projects
 7    program that includes participation by smaller minority owned
 8    businesses  and  female  owned  businesses  on jobs where the
 9    total dollar value is $5,000,000 or less; and (5) a set-aside
10    program  that   will   identify   contracts   requiring   the
11    expenditure  of  funds  less  than  $50,000  for  bids  to be
12    submitted solely by  minority  owned  businesses  and  female
13    owned businesses.
14        (e)  The Authority is authorized to enter into agreements
15    with   contractors'   associations,  labor  unions,  and  the
16    contractors working on the Expansion Project to establish  an
17    Apprenticeship  Preparedness  Training Program to provide for
18    an increase in the number of minority and  female  journeymen
19    and  apprentices  in  the  building  trades and to enter into
20    agreements with Community College  District  508  to  provide
21    readiness  training.   The Authority is further authorized to
22    enter into contracts  with  public  and  private  educational
23    institutions  and  persons  in  the  hospitality  industry to
24    provide training for employment in the hospitality industry.
25        (f)  McCormick Place Advisory Board. There is  created  a
26    McCormick Place Advisory Board composed as follows: 7 members
27    shall be named by the Authority who are residents of the area
28    surrounding  the  McCormick  Place  Expansion Project and are
29    either minorities, as defined in this subsection, or women; 7
30    members shall be State Senators named by the President of the
31    Senate who are residents of  the  City  of  Chicago  and  are
32    either  members  of  minority  groups or women; and 7 members
33    shall be State Representatives named by the  Speaker  of  the
34    House who are residents of the City of Chicago and are either
 
SB1591 Engrossed            -457-              LRB9111045EGfg
 1    members  of  minority  groups  or  women.  A State Senator or
 2    State Representative member may appoint a designee  to  serve
 3    on the McCormick Place Advisory Board in his or her absence.
 4        A "member of a minority group" shall mean a person who is
 5    a  citizen  or lawful permanent resident of the United States
 6    and who is
 7             (1)  Black (a person having origins in  any  of  the
 8        black racial groups in Africa);
 9             (2)  Hispanic  (a  person  of  Spanish or Portuguese
10        culture with origins in Mexico, South or Central America,
11        or the Caribbean Islands, regardless of race);
12             (3)  Asian American (a person having origins in  any
13        of  the original peoples of the Far East, Southeast Asia,
14        the Indian Subcontinent, or the Pacific Islands); or
15             (4)  American Indian or  Alaskan  Native  (a  person
16        having  origins  in  any of the original peoples of North
17        America).
18        Members of the McCormick Place Advisory Board shall serve
19    2-year terms and until their successors are appointed, except
20    members who serve as a result of their elected position whose
21    terms shall  continue as long as they hold  their  designated
22    elected  positions.  Vacancies shall be filled by appointment
23    for the  unexpired  term  in  the  same  manner  as  original
24    appointments  are  made.   The McCormick Place Advisory Board
25    shall elect its own chairperson.
26        Members of the McCormick Place Advisory Board shall serve
27    without compensation  but,  at  the  Authority's  discretion,
28    shall be reimbursed for necessary expenses in connection with
29    the performance of their duties.
30        The  McCormick Place Advisory Board shall meet quarterly,
31    or as needed, shall produce any reports it  deems  necessary,
32    and shall:
33             (1)  Work  with the Authority on ways to improve the
34        area physically and economically;
 
SB1591 Engrossed            -458-              LRB9111045EGfg
 1             (2)  Work with  the  Authority  regarding  potential
 2        means  for  providing increased economic opportunities to
 3        minorities and women produced indirectly or directly from
 4        the construction and operation of the Expansion Project;
 5             (3)  Work  with  the  Authority  to   minimize   any
 6        potential  impact  on  the area surrounding the McCormick
 7        Place Expansion Project, including any impact on minority
 8        or  female   owned   businesses,   resulting   from   the
 9        construction and operation of the Expansion Project;
10             (4)  Work  with the Authority to find candidates for
11        building trades apprenticeships, for  employment  in  the
12        hospitality   industry,  and  to  identify  job  training
13        programs;
14             (5)  Work  with  the  Authority  to  implement   the
15        provisions of subsections (a) through (e) of this Section
16        in  the  construction of the Expansion Project, including
17        the Authority's goal of awarding not less than 25% and 5%
18        of the annual dollar value of contracts to  minority  and
19        female   owned   businesses,  the  outreach  program  for
20        minorities and women, and the mentor/protege program  for
21        providing   assistance   to  minority  and  female  owned
22        businesses.
23    (Source: P.A. 91-422, eff. 1-1-00; revised 8-23-99.)

24        Section 47.  The Illinois Sports Facilities Authority Act
25    is amended by changing Section 9 as follows:

26        (70 ILCS 3205/9) (from Ch. 85, par. 6009)
27        Sec. 9.  Duties.  In addition to  the  powers  set  forth
28    elsewhere in this Act, subject to the terms of any agreements
29    with  the  holders  of  the  Authority's  bonds or notes, the
30    Authority shall:
31             (1)  Comply with all zoning, building, and land  use
32        controls  of  the  municipality  within which it owns any
 
SB1591 Engrossed            -459-              LRB9111045EGfg
 1        stadium facility.;
 2             (2)  Enter into a management agreement with a tenant
 3        to operate the facility for a period at least as long  as
 4        the  term  of any bonds issued to finance construction of
 5        the facility.  Such agreement shall  contain  appropriate
 6        and  reasonable  provisions  with respect to termination,
 7        default and legal remedies.;
 8             (3)  Create and maintain  a  financial  reserve  for
 9        repair and replacement of capital assets and deposit into
10        this  reserve not less than $1,000,000 per year beginning
11        at such time  as  the  Authority  and  the  tenant  shall
12        agree.;
13             (4)  Acquire   a   site  or  sites  for  a  facility
14        reasonably  accessible  to  the  interested  public   and
15        capable  of  providing  adequate  spaces  for  automobile
16        parking.;
17             (5)  In  connection with prequalification of general
18        contractors for construction of the new stadium facility,
19        the Authority shall require submission  of  a  commitment
20        detailing  how  the general contractor will expend 25% or
21        more of the dollar value of the general contract with one
22        or more minority business enterprises and 5% or  more  of
23        the  dollar  value  with  one  or  more  female  business
24        enterprises.   This commitment may be met by contractor's
25        status  as  a  minority  business  enterprise  or  female
26        business  enterprise,  by   a   joint   venture   or   by
27        subcontracting   a   portion  of  the  work  with  or  by
28        purchasing materials for the work from one or  more  such
29        enterprises, or by any combination thereof.  Any contract
30        with  the  general contractor for construction of the new
31        stadium facility shall require the general contractor  to
32        meet  the foregoing obligations and shall require monthly
33        reporting to the Authority with respect to the status  of
34        the implementation of the contractor's affirmative action
 
SB1591 Engrossed            -460-              LRB9111045EGfg
 1        plan and compliance with that plan.  This report shall be
 2        filed  with  the  General  Assembly.  The Authority shall
 3        establish and maintain   an  affirmative  action  program
 4        designed  to  promote  equal employment opportunity which
 5        specifies  the   goals   and   methods   for   increasing
 6        participation by minorities and women in a representative
 7        mix  of  job  classifications  required  to  perform  the
 8        respective  contracts.  The Authority shall file a report
 9        before March 1 of each year  with  the  General  Assembly
10        detailing  its  implementation  of  this  paragraph.  The
11        terms "minority business enterprise" and "female business
12        enterprise" shall have the  same  meanings  as  "minority
13        owned    business"    and    "female   owned   business",
14        respectively, as defined provided  in  the  Minority  and
15        Female  Business  Enterprise for Minorities, Females, and
16        Persons with Disabilities Act.;
17             (6)  Provide for the construction  of  any  facility
18        pursuant  to one or more contracts which require delivery
19        of a completed facility at a fixed maximum  price  to  be
20        insured  or guaranteed by a third party determined by the
21        Authority to be financially capable of causing completion
22        of construction of such a facility.
23    (Source: P.A. 85-1034; revised 8-23-99.)

24        Section 48.  The Regional Transportation Authority Act is
25    amended by changing Section 4.09 as follows:

26        (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)
27        Sec. 4.09.  Public Transportation Fund and  the  Regional
28    Transportation  Authority  Occupation and Use Tax Replacement
29    Fund.
30        (a)  As soon as possible after  the  first  day  of  each
31    month,  beginning  November  1,  1983,  the Comptroller shall
32    order transferred and the Treasurer shall transfer  from  the
 
SB1591 Engrossed            -461-              LRB9111045EGfg
 1    General Revenue Fund to a special fund in the State Treasury,
 2    to  be  known  as the "Public Transportation Fund" $9,375,000
 3    for each month remaining in State fiscal year 1984.  As  soon
 4    as possible after the first day of each month, beginning July
 5    1, 1984, upon certification of the Department of Revenue, the
 6    Comptroller  shall  order transferred and the Treasurer shall
 7    transfer  from  the  General  Revenue  Fund  to  the   Public
 8    Transportation  Fund  an  amount  equal  to  25%  of  the net
 9    revenue, before the deduction of the serviceman and  retailer
10    discounts pursuant to Section 9 of the Service Occupation Tax
11    Act  and  Section  3  of  the  Retailers' Occupation Tax Act,
12    realized from any tax imposed by the  Authority  pursuant  to
13    Sections  4.03  and  4.03.1  and 25% of the amounts deposited
14    into the Regional Transportation Authority tax  fund  created
15    by Section 4.03 of this Act, from the County and Mass Transit
16    District  Fund  as  provided  in  Section  6z-20 of the State
17    Finance Act  and  25%  of  the  amounts  deposited  into  the
18    Regional  Transportation  Authority  Occupation  and  Use Tax
19    Replacement Fund from the State and Local  Sales  Tax  Reform
20    Fund  as  provided in Section 6z-17 of the State Finance Act.
21    Net revenue  realized  for  a  month  shall  be  the  revenue
22    collected  by  the State pursuant to Sections 4.03 and 4.03.1
23    during  the  previous  month  from  within  the  metropolitan
24    region, less the amount paid out during that  same  month  as
25    refunds  to  taxpayers  for  overpayment  of liability in the
26    metropolitan region under Sections 4.03 and 4.03.1.
27        (b)  (1)  All   moneys   deposited    in    the    Public
28        Transportation   Fund  and  the  Regional  Transportation
29        Authority  Occupation  and  Use  Tax  Replacement   Fund,
30        whether  deposited pursuant to this Section or otherwise,
31        are   allocated   to   the   Authority.    Pursuant    to
32        appropriation, the Comptroller, as soon as possible after
33        each  monthly transfer provided in this Section and after
34        each deposit into the Public Transportation  Fund,  shall
 
SB1591 Engrossed            -462-              LRB9111045EGfg
 1        order  the  Treasurer  to pay to the Authority out of the
 2        Public Transportation Fund the amount so  transferred  or
 3        deposited.  Such  amounts  paid  to  the Authority may be
 4        expended by it for its purposes as provided in this Act.
 5             Subject  to  appropriation  to  the  Department   of
 6        Revenue,  the Comptroller, as soon as possible after each
 7        deposit  into  the  Regional   Transportation   Authority
 8        Occupation  and Use Tax Replacement Fund provided in this
 9        Section and Section 6z-17 of the State Finance Act, shall
10        order the Treasurer to pay to the Authority  out  of  the
11        Regional  Transportation Authority Occupation and Use Tax
12        Replacement Fund the amount so deposited.   Such  amounts
13        paid  to  the  Authority  may  be  expended by it for its
14        purposes as provided in this Act.
15             (2)  Provided, however, no  moneys  deposited  under
16        subsection  (a)  of  this  Section shall be paid from the
17        Public  Transportation  Fund  to  the  Authority  or  its
18        assignee  for  any  fiscal  year  beginning   after   the
19        effective  date  of this amendatory Act of 1983 until the
20        Authority has certified to the Governor, the Comptroller,
21        and the Mayor of the City of Chicago that it has  adopted
22        for  that fiscal year a budget and financial plan meeting
23        the requirements in Section 4.01(b).
24        (c)  In recognition of the efforts of  the  Authority  to
25    enhance the mass transportation facilities under its control,
26    the  State  shall  provide  financial assistance ("Additional
27    State Assistance") in excess of the  amounts  transferred  to
28    the  Authority from the General Revenue Fund under subsection
29    (a) of this Section.   Additional State Assistance  shall  be
30    calculated  as  provided  in  subsection (d), but shall in no
31    event exceed the following specified amounts with respect  to
32    the following State fiscal years:
33             1990                  $5,000,000;
34             1991                  $5,000,000;
 
SB1591 Engrossed            -463-              LRB9111045EGfg
 1             1992                  $10,000,000;
 2             1993                  $10,000,000;
 3             1994                  $20,000,000;
 4             1995                  $30,000,000;
 5             1996                  $40,000,000;
 6             1997                  $50,000,000;
 7             1998                  $55,000,000; and
 8             each year thereafter  $55,000,000.
 9        (c-5)  The   State  shall  provide  financial  assistance
10    ("Additional  Financial  Assistance")  in  addition  to   the
11    Additional  State  Assistance  provided by subsection (c) and
12    the amounts transferred to the  Authority  from  the  General
13    Revenue   Fund   under   subsection   (a)  of  this  Section.
14    Additional Financial Assistance provided by  this  subsection
15    shall  be calculated as provided in subsection (d), but shall
16    in no event  exceed  the  following  specified  amounts  with
17    respect to the following State fiscal years:
18             2000                  $0;
19             2001                  $16,000,000;
20             2002                  $35,000,000;
21             2003                  $54,000,000;
22             2004                  $73,000,000;
23             2005                  $93,000,000; and
24             each year thereafter  $100,000,000.
25        (d)  Beginning with State fiscal year 1990 and continuing
26    for  each  State  fiscal year thereafter, the Authority shall
27    annually  certify  to  the  State   Comptroller   and   State
28    Treasurer,  separately  with  respect to each of subdivisions
29    (g)(2) and (g)(3) of Section 4.04 of this Act, the  following
30    amounts:
31             (1)  The  amount  necessary and required, during the
32        State fiscal year with respect to which the certification
33        is made, to pay its obligations for debt service  on  all
34        outstanding  bonds or notes issued by the Authority under
 
SB1591 Engrossed            -464-              LRB9111045EGfg
 1        subdivisions (g)(2) and (g)(3) of Section  4.04  of  this
 2        Act.
 3             (2)  An   estimate   of  the  amount  necessary  and
 4        required to pay its obligations for debt service for  any
 5        bonds  or  notes  which the Authority anticipates it will
 6        issue under subdivisions (g)(2)  and  (g)(3)  of  Section
 7        4.04 during that State fiscal year.
 8             (3)  Its  debt  service savings during the preceding
 9        State fiscal year from refunding or advance refunding  of
10        bonds  or  notes  issued  under  subdivisions  (g)(2) and
11        (g)(3) of Section 4.04.
12             (4)  The amount of interest, if any, earned  by  the
13        Authority  during  the  previous State fiscal year on the
14        proceeds  of  bonds   or   notes   issued   pursuant   to
15        subdivisions  (g)(2)  and  (g)(3)  of Section 4.04, other
16        than refunding or advance refunding bonds or notes.
17        The certification shall include a  specific  schedule  of
18    debt  service payments, including the date and amount of each
19    payment for all outstanding bonds or notes and  an  estimated
20    schedule  of anticipated debt service for all bonds and notes
21    it intends to issue, if any, during that State  fiscal  year,
22    including  the  estimated  date  and estimated amount of each
23    payment.
24        Immediately upon the  issuance  of  bonds  for  which  an
25    estimated schedule of debt service payments was prepared, the
26    Authority shall file an amended certification with respect to
27    item  (2)  above,  to  specify  the  actual  schedule of debt
28    service payments, including  the  date  and  amount  of  each
29    payment, for the remainder of the State fiscal year.
30        On  the  first day of each month of the State fiscal year
31    in which there are bonds outstanding with  respect  to  which
32    the  certification is made, the State Comptroller shall order
33    transferred and the State Treasurer shall transfer  from  the
34    General  Revenue  Fund  to the Public Transportation Fund the
 
SB1591 Engrossed            -465-              LRB9111045EGfg
 1    Additional  State   Assistance   and   Additional   Financial
 2    Assistance  in  an  amount  equal  to  the  aggregate  of (i)
 3    one-twelfth of the sum of the amounts certified  under  items
 4    (1)  and  (3)  above less the amount certified under item (4)
 5    above, plus (ii) the amount required to pay debt  service  on
 6    bonds  and  notes  issued  during  the  fiscal  year, if any,
 7    divided by the number of months remaining in the fiscal  year
 8    after the date of issuance, or some smaller portion as may be
 9    necessary  under  subsection (c) or (c-5) of this Section for
10    the relevant State fiscal year,  plus  (iii)  any  cumulative
11    deficiencies  in  transfers for prior months, until an amount
12    equal to the sum of the amounts certified under items (1) and
13    (3) above, plus the actual debt service certified under  item
14    (2)  above,  less  the amount certified under item (4) above,
15    has been transferred; except that these transfers are subject
16    to the following limits:
17             (A)  In no event shall the total  transfers  in  any
18        State fiscal year relating to outstanding bonds and notes
19        issued  by  the  Authority  under  subdivision  (g)(2) of
20        Section 4.04 exceed the  lesser  of  the  annual  maximum
21        amount  specified  in  subsection  (c)  or the sum of the
22        amounts certified under items (1) and (3) above, plus the
23        actual debt service certified under item (2) above,  less
24        the  amount  certified under item (4) above, with respect
25        to those bonds and notes.
26             (B)  In no event shall the total  transfers  in  any
27        State fiscal year relating to outstanding bonds and notes
28        issued  by  the  Authority  under  subdivision  (g)(3) of
29        Section 4.04 exceed the  lesser  of  the  annual  maximum
30        amount  specified  in  subsection (c-5) or the sum of the
31        amounts certified under items (1) and (3) above, plus the
32        actual debt service certified under item (2) above,  less
33        the  amount  certified under item (4) above, with respect
34        to those bonds and notes.
 
SB1591 Engrossed            -466-              LRB9111045EGfg
 1        The term "outstanding" does not include  bonds  or  notes
 2    for  which refunding or advance refunding bonds or notes have
 3    been issued.
 4        (e)  Neither Additional State Assistance  nor  Additional
 5    Financial  Assistance  may  be  pledged,  either  directly or
 6    indirectly as general revenues of the Authority, as  security
 7    for any bonds issued by the Authority.  The Authority may not
 8    assign  its  right  to receive Additional State Assistance or
 9    Additional  Financial  Assistance,  or  direct   payment   of
10    Additional   State   Assistance   or   Additional   Financial
11    Assistance,  to a trustee or any other entity for the payment
12    of debt service on its bonds.
13        (f)  The certification required under subsection (d) with
14    respect to outstanding bonds and notes of the Authority shall
15    be filed as early as practicable before the beginning of  the
16    State  fiscal  year  to  which it relates.  The certification
17    shall be revised as may be necessary to accurately state  the
18    debt service requirements of the Authority.
19        (g)  Within  6  months  of  the end of the 3 month period
20    ending December 31, 1983, and each  fiscal  year  thereafter,
21    the  Authority  shall  determine whether the aggregate of all
22    system generated revenues for public  transportation  in  the
23    metropolitan  region  which is provided by, or under grant or
24    purchase of service contracts with, the Service Boards equals
25    50% of the aggregate of all costs of  providing  such  public
26    transportation.   "System generated revenues" include all the
27    proceeds  of  fares  and  charges  for   services   provided,
28    contributions    received    in    connection   with   public
29    transportation from units of local government other than  the
30    Authority  and  from  the State pursuant to subsection (i) of
31    Section 2705-305 of the Department of Transportation Law  (20
32    ILCS 2705/2705-305), and all other revenues properly included
33    consistent  with generally accepted accounting principles but
34    may not include the  proceeds  from  any  borrowing.  "Costs"
 
SB1591 Engrossed            -467-              LRB9111045EGfg
 1    include  all  items  properly  included  as  operating  costs
 2    consistent  with  generally  accepted  accounting principles,
 3    including  administrative  costs,   but   do   not   include:
 4    depreciation;  payment  of  principal  and interest on bonds,
 5    notes or other evidences of obligations for borrowed money of
 6    the Authority; payments with respect to public transportation
 7    facilities made pursuant to subsection (b) of  Section  2.20;
 8    any  payments  with  respect  to  rate  protection contracts,
 9    credit  enhancements  or  liquidity  agreements  made   under
10    Section  4.14;  any  other  cost as to which it is reasonably
11    expected that a cash expenditure will not be made;  costs  up
12    to  $5,000,000  annually  for  passenger  security  including
13    grants,  contracts,  personnel,  equipment and administrative
14    expenses,  except  in  the  case  of  the   Chicago   Transit
15    Authority,  in  which  case  the  term does not include costs
16    spent annually by that entity for protection against crime as
17    required by Section 27a of the Metropolitan Transit Authority
18    Act; or costs as exempted by the Board for projects  pursuant
19    to  Section  2.09  of  this  Act.  If  said  system generated
20    revenues are less than 50% of said  costs,  the  Board  shall
21    remit  an  amount  equal  to the amount of the deficit to the
22    State. The Treasurer shall deposit any such  payment  in  the
23    General Revenue Fund.
24        (h)  If  the  Authority  makes  any  payment to the State
25    under paragraph (g), the Authority shall  reduce  the  amount
26    provided  to  a  Service  Board  from funds transferred under
27    paragraph (a) in proportion  to  the  amount  by  which  that
28    Service  Board  failed  to meet its required system generated
29    revenues recovery ratio. A Service Board which is affected by
30    a reduction in funds under this paragraph shall submit to the
31    Authority concurrently with its next due quarterly  report  a
32    revised  budget  incorporating  the  reduction in funds.  The
33    revised budget must meet the criteria  specified  in  clauses
34    (i)  through  (vi)  of  Section  4.11(b)(2).  The Board shall
 
SB1591 Engrossed            -468-              LRB9111045EGfg
 1    review and act on the revised budget as provided  in  Section
 2    4.11(b)(3).
 3    (Source:  P.A.  91-37,  eff.  7-1-99;  91-51,  eff.  6-30-99;
 4    91-239, eff. 1-1-00; 91-357, eff. 7-29-99; revised 8-9-99.)

 5        Section 105.  The School Code is amended by setting forth
 6    and   renumbering  multiple  versions  of  Sections  2-3.126,
 7    10-20.31,  and  34-18.18  and  changing   Sections   14-8.05,
 8    18-8.05, 21-2, 27A-4, 27A-9, 27A-11.5, and 34-8.3 as follows:

 9        (105 ILCS 5/2-3.126)
10        (Section scheduled to be repealed on July 16, 2003)
11        Sec.  2-3.126.  State Board of Education Fund.  The State
12    Board of Education Fund is created as a special fund  in  the
13    State treasury.  Unless specifically directed to be deposited
14    into  any  other  funds or into the General Revenue Fund, all
15    moneys received by the State Board of Education in connection
16    with  any  fees,  registration  amounts,  or   other   moneys
17    collected  by  t