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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 In certain cases in which a repealed Act or 15 Section has been replaced with a successor law, this Act 16 incorporates amendments to the repealed Act or Section into 17 the successor law.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. SB1591 Engrossed -2- LRB9111045EGfg 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 The following Acts are repealed December 31, 5 1999: 6 The Fire Equipment Distributor and Employee Regulation 7 Act. 8 The Land Sales Registration Act of 1989. 9 (Source: P.A. 91-91, eff.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. ActsActrepealed on January 1, 2010December1431, 2009. The following Acts areAct isrepealed on January 15 1, 2010December 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 TheIllinoisOrthotics, 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.) SB1591 Engrossed -3- LRB9111045EGfg 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 memberscommissionersof 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. SB1591 Engrossed -4- LRB9111045EGfg 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 SB1591 Engrossed -5- LRB9111045EGfg 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; SB1591 Engrossed -6- LRB9111045EGfg 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 SB1591 Engrossed -7- LRB9111045EGfg 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 SB1591 Engrossed -8- LRB9111045EGfg 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 SB1591 Engrossed -9- LRB9111045EGfg 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 SB1591 Engrossed -10- LRB9111045EGfg 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 SB1591 Engrossed -11- LRB9111045EGfg 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 SB1591 Engrossed -12- LRB9111045EGfg 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 20person, 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 SB1591 Engrossed -13- LRB9111045EGfg 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 6of 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: SB1591 Engrossed -14- LRB9111045EGfg 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 356z356yof 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) IfThe number of signatures requiredfor a 10 candidate for judicial office in a district, circuit, or 11 subcircuit, by a number of primary electors at least 12 equal toshall be0.25% 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 fewershall be18lessthan 500signatures. 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 ANDGENERAL 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 andGeneral 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/ 19250/). 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 5-5009.31. 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 time5-335 Lawor 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 time5-395 Lawor 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. SB1591 Engrossed -53- LRB9111045EGfg 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. SB1591 Engrossed -54- LRB9111045EGfg 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 SB1591 Engrossed -55- LRB9111045EGfg 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 SB1591 Engrossed -56- LRB9111045EGfg 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 SB1591 Engrossed -57- LRB9111045EGfg 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 SB1591 Engrossed -58- LRB9111045EGfg 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 SB1591 Engrossed -60- LRB9111045EGfg 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 SB1591 Engrossed -61- LRB9111045EGfg 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 SB1591 Engrossed -62- LRB9111045EGfg 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 administratoror shemay 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; SB1591 Engrossed -63- LRB9111045EGfg 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 51030, 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; SB1591 Engrossed -96- LRB9111045EGfg 1 IllinoisAdvancedTechnology 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 informand adviseconsumers 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 1435-805. 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-CommunityLabor-ManagementCooperation 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 one1business representative and one1labor 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.; and5 (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-communitylabor-managementcommittees. 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 thefollowing 4areasas27 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 provideGrants 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 provideGrants 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 IssuesLabor18Management 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 42105-10,2105-15, 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-Supportof30 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 SB1591 Engrossed -133- LRB9111045EGfg 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 2105-10060cfor 31 the service of the citation. 32 (b) Within 20 days after the service required under SB1591 Engrossed -134- LRB9111045EGfg 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 2105-11560f, 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 2105-32560a, 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 SB1591 Engrossed -135- LRB9111045EGfg 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. SB1591 Engrossed -136- LRB9111045EGfg 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 SB1591 Engrossed -138- LRB9111045EGfg 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 SB1591 Engrossed -139- LRB9111045EGfg 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: SB1591 Engrossed -140- LRB9111045EGfg 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 SB1591 Engrossed -142- LRB9111045EGfg 1 under Section 2310-42555.66of 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 2310-42555.66of 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 SB1591 Engrossed -144- LRB9111045EGfg 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 SB1591 Engrossed -145- LRB9111045EGfg 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 SB1591 Engrossed -147- LRB9111045EGfg 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 Codeinto 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.; and7 (7)7.Subject to specific appropriations made for 8 these purposes,toestablish 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,that18 the following information must be made available to the news 19 media for inspection and copying: 20 (1)(a)Information that identifies the individual 21person, 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 1paragraphmust 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 this6paragraph, 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 Sectionparagraph, 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 Sectionparagraphdo 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. 3137.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 Sectionparagraph. The 5 Department may prescribe the form and manner for requesting 6 and furnishing conviction information under this Section 7paragraph. 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. 1137.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, SB1591 Engrossed -156- LRB9111045EGfg 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. SB1591 Engrossed -159- LRB9111045EGfg 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 25theState 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 SB1591 Engrossed -160- LRB9111045EGfg 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 SB1591 Engrossed -161- LRB9111045EGfg 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, theMinority and Female22 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 SB1591 Engrossed -162- LRB9111045EGfg 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.) SB1591 Engrossed -163- LRB9111045EGfg 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) SB1591 Engrossed -164- LRB9111045EGfg 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.) SB1591 Engrossed -165- LRB9111045EGfg 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. The5.490.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. The5.490.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 SB1591 Engrossed -166- LRB9111045EGfg 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. The5.490.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.) SB1591 Engrossed -167- LRB9111045EGfg 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. The5.490.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. The5.491.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. The5.492.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 SB1591 Engrossed -168- LRB9111045EGfg 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, SB1591 Engrossed -169- LRB9111045EGfg 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) SB1591 Engrossed -170- LRB9111045EGfg 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, andthe Bond Authorization Actbe 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 SB1591 Engrossed -171- LRB9111045EGfg 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 mandatesmandate. 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 91-651this amendatory Act of the 91st19General 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 91-102this amendatory Act of the 91st General25Assembly. 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, 1999the effective9date of this amendatory Act of the 91st General10Assembly, 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, 1999the25effective date of this amendatory Act of the 91st26General 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, 1999the effective date of12this 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, 1999the effective date of12this 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 oforthe 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 Law46.6d15of 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;and28 (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 isAll 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 SB1591 Engrossed -345- LRB9111045EGfg 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 theMinority and FemaleBusiness 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 10person, 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 6of 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).2000SB1591 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 thatthe effectivedateof this amendatory24Act of the 91st General Assembly. 25 On and after November 1, 1999the effective date of this26amendatory 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, 1999the effective7date of this amendatory Act of the 91st General8Assembly, 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 thatthe effectivedateof this amendatory29Act of the 91st General Assembly. 30 On and after November 1, 1999the effective date of this31amendatory 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 91st10General 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 91-478this amendatory Act5of 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, 1999the effective21date 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, 1999the effective28date 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, 1999the effective33date 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, 1999the effective date of5this amendatory Act of the 91st General Assemblyunless 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, 1999the effective23date 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 of3the 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 14the effective date of this amendatory Act of the 91st15General 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, 1999the effective date27of this amendatory Act of the 91st General Assemblyor 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, 1999the effective23date 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 91st19General 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 17Minority and FemaleBusiness 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 definedprovidedin theMinority and15FemaleBusiness 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