Public Act 101-0001
 
SB0001 EnrolledLRB101 06174 JWD 51196 b

    AN ACT concerning employment.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 1. This Act may be referred to as the Lifting Up
Illinois Working Families Act.
 
    Section 5. The Illinois Administrative Procedure Act is
amended by changing Section 5-45 as follows:
 
    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
    Sec. 5-45. Emergency rulemaking.
    (a) "Emergency" means the existence of any situation that
any agency finds reasonably constitutes a threat to the public
interest, safety, or welfare.
    (b) If any agency finds that an emergency exists that
requires adoption of a rule upon fewer days than is required by
Section 5-40 and states in writing its reasons for that
finding, the agency may adopt an emergency rule without prior
notice or hearing upon filing a notice of emergency rulemaking
with the Secretary of State under Section 5-70. The notice
shall include the text of the emergency rule and shall be
published in the Illinois Register. Consent orders or other
court orders adopting settlements negotiated by an agency may
be adopted under this Section. Subject to applicable
constitutional or statutory provisions, an emergency rule
becomes effective immediately upon filing under Section 5-65 or
at a stated date less than 10 days thereafter. The agency's
finding and a statement of the specific reasons for the finding
shall be filed with the rule. The agency shall take reasonable
and appropriate measures to make emergency rules known to the
persons who may be affected by them.
    (c) An emergency rule may be effective for a period of not
longer than 150 days, but the agency's authority to adopt an
identical rule under Section 5-40 is not precluded. No
emergency rule may be adopted more than once in any 24-month
period, except that this limitation on the number of emergency
rules that may be adopted in a 24-month period does not apply
to (i) emergency rules that make additions to and deletions
from the Drug Manual under Section 5-5.16 of the Illinois
Public Aid Code or the generic drug formulary under Section
3.14 of the Illinois Food, Drug and Cosmetic Act, (ii)
emergency rules adopted by the Pollution Control Board before
July 1, 1997 to implement portions of the Livestock Management
Facilities Act, (iii) emergency rules adopted by the Illinois
Department of Public Health under subsections (a) through (i)
of Section 2 of the Department of Public Health Act when
necessary to protect the public's health, (iv) emergency rules
adopted pursuant to subsection (n) of this Section, (v)
emergency rules adopted pursuant to subsection (o) of this
Section, or (vi) emergency rules adopted pursuant to subsection
(c-5) of this Section. Two or more emergency rules having
substantially the same purpose and effect shall be deemed to be
a single rule for purposes of this Section.
    (c-5) To facilitate the maintenance of the program of group
health benefits provided to annuitants, survivors, and retired
employees under the State Employees Group Insurance Act of
1971, rules to alter the contributions to be paid by the State,
annuitants, survivors, retired employees, or any combination
of those entities, for that program of group health benefits,
shall be adopted as emergency rules. The adoption of those
rules shall be considered an emergency and necessary for the
public interest, safety, and welfare.
    (d) In order to provide for the expeditious and timely
implementation of the State's fiscal year 1999 budget,
emergency rules to implement any provision of Public Act 90-587
or 90-588 or any other budget initiative for fiscal year 1999
may be adopted in accordance with this Section by the agency
charged with administering that provision or initiative,
except that the 24-month limitation on the adoption of
emergency rules and the provisions of Sections 5-115 and 5-125
do not apply to rules adopted under this subsection (d). The
adoption of emergency rules authorized by this subsection (d)
shall be deemed to be necessary for the public interest,
safety, and welfare.
    (e) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2000 budget,
emergency rules to implement any provision of Public Act 91-24
or any other budget initiative for fiscal year 2000 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (e). The adoption of
emergency rules authorized by this subsection (e) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (f) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2001 budget,
emergency rules to implement any provision of Public Act 91-712
or any other budget initiative for fiscal year 2001 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (f). The adoption of
emergency rules authorized by this subsection (f) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (g) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2002 budget,
emergency rules to implement any provision of Public Act 92-10
or any other budget initiative for fiscal year 2002 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (g). The adoption of
emergency rules authorized by this subsection (g) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (h) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2003 budget,
emergency rules to implement any provision of Public Act 92-597
or any other budget initiative for fiscal year 2003 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (h). The adoption of
emergency rules authorized by this subsection (h) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (i) In order to provide for the expeditious and timely
implementation of the State's fiscal year 2004 budget,
emergency rules to implement any provision of Public Act 93-20
or any other budget initiative for fiscal year 2004 may be
adopted in accordance with this Section by the agency charged
with administering that provision or initiative, except that
the 24-month limitation on the adoption of emergency rules and
the provisions of Sections 5-115 and 5-125 do not apply to
rules adopted under this subsection (i). The adoption of
emergency rules authorized by this subsection (i) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (j) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2005 budget as provided under the Fiscal Year 2005 Budget
Implementation (Human Services) Act, emergency rules to
implement any provision of the Fiscal Year 2005 Budget
Implementation (Human Services) Act may be adopted in
accordance with this Section by the agency charged with
administering that provision, except that the 24-month
limitation on the adoption of emergency rules and the
provisions of Sections 5-115 and 5-125 do not apply to rules
adopted under this subsection (j). The Department of Public Aid
may also adopt rules under this subsection (j) necessary to
administer the Illinois Public Aid Code and the Children's
Health Insurance Program Act. The adoption of emergency rules
authorized by this subsection (j) shall be deemed to be
necessary for the public interest, safety, and welfare.
    (k) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2006 budget, emergency rules to implement any provision of
Public Act 94-48 or any other budget initiative for fiscal year
2006 may be adopted in accordance with this Section by the
agency charged with administering that provision or
initiative, except that the 24-month limitation on the adoption
of emergency rules and the provisions of Sections 5-115 and
5-125 do not apply to rules adopted under this subsection (k).
The Department of Healthcare and Family Services may also adopt
rules under this subsection (k) necessary to administer the
Illinois Public Aid Code, the Senior Citizens and Persons with
Disabilities Property Tax Relief Act, the Senior Citizens and
Disabled Persons Prescription Drug Discount Program Act (now
the Illinois Prescription Drug Discount Program Act), and the
Children's Health Insurance Program Act. The adoption of
emergency rules authorized by this subsection (k) shall be
deemed to be necessary for the public interest, safety, and
welfare.
    (l) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2007 budget, the Department of Healthcare and Family Services
may adopt emergency rules during fiscal year 2007, including
rules effective July 1, 2007, in accordance with this
subsection to the extent necessary to administer the
Department's responsibilities with respect to amendments to
the State plans and Illinois waivers approved by the federal
Centers for Medicare and Medicaid Services necessitated by the
requirements of Title XIX and Title XXI of the federal Social
Security Act. The adoption of emergency rules authorized by
this subsection (l) shall be deemed to be necessary for the
public interest, safety, and welfare.
    (m) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2008 budget, the Department of Healthcare and Family Services
may adopt emergency rules during fiscal year 2008, including
rules effective July 1, 2008, in accordance with this
subsection to the extent necessary to administer the
Department's responsibilities with respect to amendments to
the State plans and Illinois waivers approved by the federal
Centers for Medicare and Medicaid Services necessitated by the
requirements of Title XIX and Title XXI of the federal Social
Security Act. The adoption of emergency rules authorized by
this subsection (m) shall be deemed to be necessary for the
public interest, safety, and welfare.
    (n) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2010 budget, emergency rules to implement any provision of
Public Act 96-45 or any other budget initiative authorized by
the 96th General Assembly for fiscal year 2010 may be adopted
in accordance with this Section by the agency charged with
administering that provision or initiative. The adoption of
emergency rules authorized by this subsection (n) shall be
deemed to be necessary for the public interest, safety, and
welfare. The rulemaking authority granted in this subsection
(n) shall apply only to rules promulgated during Fiscal Year
2010.
    (o) In order to provide for the expeditious and timely
implementation of the provisions of the State's fiscal year
2011 budget, emergency rules to implement any provision of
Public Act 96-958 or any other budget initiative authorized by
the 96th General Assembly for fiscal year 2011 may be adopted
in accordance with this Section by the agency charged with
administering that provision or initiative. The adoption of
emergency rules authorized by this subsection (o) is deemed to
be necessary for the public interest, safety, and welfare. The
rulemaking authority granted in this subsection (o) applies
only to rules promulgated on or after July 1, 2010 (the
effective date of Public Act 96-958) through June 30, 2011.
    (p) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 97-689,
emergency rules to implement any provision of Public Act 97-689
may be adopted in accordance with this subsection (p) by the
agency charged with administering that provision or
initiative. The 150-day limitation of the effective period of
emergency rules does not apply to rules adopted under this
subsection (p), and the effective period may continue through
June 30, 2013. The 24-month limitation on the adoption of
emergency rules does not apply to rules adopted under this
subsection (p). The adoption of emergency rules authorized by
this subsection (p) is deemed to be necessary for the public
interest, safety, and welfare.
    (q) In order to provide for the expeditious and timely
implementation of the provisions of Articles 7, 8, 9, 11, and
12 of Public Act 98-104, emergency rules to implement any
provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104
may be adopted in accordance with this subsection (q) by the
agency charged with administering that provision or
initiative. The 24-month limitation on the adoption of
emergency rules does not apply to rules adopted under this
subsection (q). The adoption of emergency rules authorized by
this subsection (q) is deemed to be necessary for the public
interest, safety, and welfare.
    (r) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 98-651,
emergency rules to implement Public Act 98-651 may be adopted
in accordance with this subsection (r) by the Department of
Healthcare and Family Services. The 24-month limitation on the
adoption of emergency rules does not apply to rules adopted
under this subsection (r). The adoption of emergency rules
authorized by this subsection (r) is deemed to be necessary for
the public interest, safety, and welfare.
    (s) In order to provide for the expeditious and timely
implementation of the provisions of Sections 5-5b.1 and 5A-2 of
the Illinois Public Aid Code, emergency rules to implement any
provision of Section 5-5b.1 or Section 5A-2 of the Illinois
Public Aid Code may be adopted in accordance with this
subsection (s) by the Department of Healthcare and Family
Services. The rulemaking authority granted in this subsection
(s) shall apply only to those rules adopted prior to July 1,
2015. Notwithstanding any other provision of this Section, any
emergency rule adopted under this subsection (s) shall only
apply to payments made for State fiscal year 2015. The adoption
of emergency rules authorized by this subsection (s) is deemed
to be necessary for the public interest, safety, and welfare.
    (t) In order to provide for the expeditious and timely
implementation of the provisions of Article II of Public Act
99-6, emergency rules to implement the changes made by Article
II of Public Act 99-6 to the Emergency Telephone System Act may
be adopted in accordance with this subsection (t) by the
Department of State Police. The rulemaking authority granted in
this subsection (t) shall apply only to those rules adopted
prior to July 1, 2016. The 24-month limitation on the adoption
of emergency rules does not apply to rules adopted under this
subsection (t). The adoption of emergency rules authorized by
this subsection (t) is deemed to be necessary for the public
interest, safety, and welfare.
    (u) In order to provide for the expeditious and timely
implementation of the provisions of the Burn Victims Relief
Act, emergency rules to implement any provision of the Act may
be adopted in accordance with this subsection (u) by the
Department of Insurance. The rulemaking authority granted in
this subsection (u) shall apply only to those rules adopted
prior to December 31, 2015. The adoption of emergency rules
authorized by this subsection (u) is deemed to be necessary for
the public interest, safety, and welfare.
    (v) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-516,
emergency rules to implement Public Act 99-516 may be adopted
in accordance with this subsection (v) by the Department of
Healthcare and Family Services. The 24-month limitation on the
adoption of emergency rules does not apply to rules adopted
under this subsection (v). The adoption of emergency rules
authorized by this subsection (v) is deemed to be necessary for
the public interest, safety, and welfare.
    (w) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-796,
emergency rules to implement the changes made by Public Act
99-796 may be adopted in accordance with this subsection (w) by
the Adjutant General. The adoption of emergency rules
authorized by this subsection (w) is deemed to be necessary for
the public interest, safety, and welfare.
    (x) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 99-906,
emergency rules to implement subsection (i) of Section 16-115D,
subsection (g) of Section 16-128A, and subsection (a) of
Section 16-128B of the Public Utilities Act may be adopted in
accordance with this subsection (x) by the Illinois Commerce
Commission. The rulemaking authority granted in this
subsection (x) shall apply only to those rules adopted within
180 days after June 1, 2017 (the effective date of Public Act
99-906). The adoption of emergency rules authorized by this
subsection (x) is deemed to be necessary for the public
interest, safety, and welfare.
    (y) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 100-23,
emergency rules to implement the changes made by Public Act
100-23 to Section 4.02 of the Illinois Act on the Aging,
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
Section 55-30 of the Alcoholism and Other Drug Abuse and
Dependency Act, and Sections 74 and 75 of the Mental Health and
Developmental Disabilities Administrative Act may be adopted
in accordance with this subsection (y) by the respective
Department. The adoption of emergency rules authorized by this
subsection (y) is deemed to be necessary for the public
interest, safety, and welfare.
    (z) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 100-554,
emergency rules to implement the changes made by Public Act
100-554 to Section 4.7 of the Lobbyist Registration Act may be
adopted in accordance with this subsection (z) by the Secretary
of State. The adoption of emergency rules authorized by this
subsection (z) is deemed to be necessary for the public
interest, safety, and welfare.
    (aa) In order to provide for the expeditious and timely
initial implementation of the changes made to Articles 5, 5A,
12, and 14 of the Illinois Public Aid Code under the provisions
of Public Act 100-581, the Department of Healthcare and Family
Services may adopt emergency rules in accordance with this
subsection (aa). The 24-month limitation on the adoption of
emergency rules does not apply to rules to initially implement
the changes made to Articles 5, 5A, 12, and 14 of the Illinois
Public Aid Code adopted under this subsection (aa). The
adoption of emergency rules authorized by this subsection (aa)
is deemed to be necessary for the public interest, safety, and
welfare.
    (bb) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 100-587,
emergency rules to implement the changes made by Public Act
100-587 to Section 4.02 of the Illinois Act on the Aging,
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code,
subsection (b) of Section 55-30 of the Alcoholism and Other
Drug Abuse and Dependency Act, Section 5-104 of the Specialized
Mental Health Rehabilitation Act of 2013, and Section 75 and
subsection (b) of Section 74 of the Mental Health and
Developmental Disabilities Administrative Act may be adopted
in accordance with this subsection (bb) by the respective
Department. The adoption of emergency rules authorized by this
subsection (bb) is deemed to be necessary for the public
interest, safety, and welfare.
    (cc) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 100-587,
emergency rules may be adopted in accordance with this
subsection (cc) to implement the changes made by Public Act
100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois
Pension Code by the Board created under Article 14 of the Code;
Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by
the Board created under Article 15 of the Code; and Sections
16-190.5 and 16-190.6 of the Illinois Pension Code by the Board
created under Article 16 of the Code. The adoption of emergency
rules authorized by this subsection (cc) is deemed to be
necessary for the public interest, safety, and welfare.
    (dd) In order to provide for the expeditious and timely
implementation of the provisions of Public Act 100-864,
emergency rules to implement the changes made by Public Act
100-864 to Section 3.35 of the Newborn Metabolic Screening Act
may be adopted in accordance with this subsection (dd) by the
Secretary of State. The adoption of emergency rules authorized
by this subsection (dd) is deemed to be necessary for the
public interest, safety, and welfare.
    (ee) In order to provide for the expeditious and timely
implementation of the provisions of this amendatory Act of the
100th General Assembly, emergency rules implementing the
Illinois Underground Natural Gas Storage Safety Act may be
adopted in accordance with this subsection by the Department of
Natural Resources. The adoption of emergency rules authorized
by this subsection is deemed to be necessary for the public
interest, safety, and welfare.
    (ff) In order to provide for the expeditious and timely
implementation of the provisions of this amendatory Act of the
101st General Assembly, emergency rules may be adopted by the
Department of Labor in accordance with this subsection (ff) to
implement the changes made by this amendatory Act of the 101st
General Assembly to the Minimum Wage Law. The adoption of
emergency rules authorized by this subsection (ff) is deemed to
be necessary for the public interest, safety, and welfare.
(Source: P.A. 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 99-143,
eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 6-30-16;
99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, eff. 6-1-17;
100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 100-581, eff.
3-12-18; 100-587, Article 95, Section 95-5, eff. 6-4-18;
100-587, Article 110, Section 110-5, eff. 6-4-18; 100-864, eff.
8-14-18; 100-1172, eff. 1-4-19.)
 
    Section 10. The Illinois Income Tax Act is amended by
changing Section 704A as follows:
 
    (35 ILCS 5/704A)
    Sec. 704A. Employer's return and payment of tax withheld.
    (a) In general, every employer who deducts and withholds or
is required to deduct and withhold tax under this Act on or
after January 1, 2008 shall make those payments and returns as
provided in this Section.
    (b) Returns. Every employer shall, in the form and manner
required by the Department, make returns with respect to taxes
withheld or required to be withheld under this Article 7 for
each quarter beginning on or after January 1, 2008, on or
before the last day of the first month following the close of
that quarter.
    (c) Payments. With respect to amounts withheld or required
to be withheld on or after January 1, 2008:
        (1) Semi-weekly payments. For each calendar year, each
    employer who withheld or was required to withhold more than
    $12,000 during the one-year period ending on June 30 of the
    immediately preceding calendar year, payment must be made:
            (A) on or before each Friday of the calendar year,
        for taxes withheld or required to be withheld on the
        immediately preceding Saturday, Sunday, Monday, or
        Tuesday;
            (B) on or before each Wednesday of the calendar
        year, for taxes withheld or required to be withheld on
        the immediately preceding Wednesday, Thursday, or
        Friday.
        Beginning with calendar year 2011, payments made under
    this paragraph (1) of subsection (c) must be made by
    electronic funds transfer.
        (2) Semi-weekly payments. Any employer who withholds
    or is required to withhold more than $12,000 in any quarter
    of a calendar year is required to make payments on the
    dates set forth under item (1) of this subsection (c) for
    each remaining quarter of that calendar year and for the
    subsequent calendar year.
        (3) Monthly payments. Each employer, other than an
    employer described in items (1) or (2) of this subsection,
    shall pay to the Department, on or before the 15th day of
    each month the taxes withheld or required to be withheld
    during the immediately preceding month.
        (4) Payments with returns. Each employer shall pay to
    the Department, on or before the due date for each return
    required to be filed under this Section, any tax withheld
    or required to be withheld during the period for which the
    return is due and not previously paid to the Department.
    (d) Regulatory authority. The Department may, by rule:
        (1) Permit employers, in lieu of the requirements of
    subsections (b) and (c), to file annual returns due on or
    before January 31 of the year for taxes withheld or
    required to be withheld during the previous calendar year
    and, if the aggregate amounts required to be withheld by
    the employer under this Article 7 (other than amounts
    required to be withheld under Section 709.5) do not exceed
    $1,000 for the previous calendar year, to pay the taxes
    required to be shown on each such return no later than the
    due date for such return.
        (2) Provide that any payment required to be made under
    subsection (c)(1) or (c)(2) is deemed to be timely to the
    extent paid by electronic funds transfer on or before the
    due date for deposit of federal income taxes withheld from,
    or federal employment taxes due with respect to, the wages
    from which the Illinois taxes were withheld.
        (3) Designate one or more depositories to which payment
    of taxes required to be withheld under this Article 7 must
    be paid by some or all employers.
        (4) Increase the threshold dollar amounts at which
    employers are required to make semi-weekly payments under
    subsection (c)(1) or (c)(2).
    (e) Annual return and payment. Every employer who deducts
and withholds or is required to deduct and withhold tax from a
person engaged in domestic service employment, as that term is
defined in Section 3510 of the Internal Revenue Code, may
comply with the requirements of this Section with respect to
such employees by filing an annual return and paying the taxes
required to be deducted and withheld on or before the 15th day
of the fourth month following the close of the employer's
taxable year. The Department may allow the employer's return to
be submitted with the employer's individual income tax return
or to be submitted with a return due from the employer under
Section 1400.2 of the Unemployment Insurance Act.
    (f) Magnetic media and electronic filing. With respect to
taxes withheld in calendar years prior to 2017, any W-2 Form
that, under the Internal Revenue Code and regulations
promulgated thereunder, is required to be submitted to the
Internal Revenue Service on magnetic media or electronically
must also be submitted to the Department on magnetic media or
electronically for Illinois purposes, if required by the
Department.
    With respect to taxes withheld in 2017 and subsequent
calendar years, the Department may, by rule, require that any
return (including any amended return) under this Section and
any W-2 Form that is required to be submitted to the Department
must be submitted on magnetic media or electronically.
    The due date for submitting W-2 Forms shall be as
prescribed by the Department by rule.
    (g) For amounts deducted or withheld after December 31,
2009, a taxpayer who makes an election under subsection (f) of
Section 5-15 of the Economic Development for a Growing Economy
Tax Credit Act for a taxable year shall be allowed a credit
against payments due under this Section for amounts withheld
during the first calendar year beginning after the end of that
taxable year equal to the amount of the credit for the
incremental income tax attributable to full-time employees of
the taxpayer awarded to the taxpayer by the Department of
Commerce and Economic Opportunity under the Economic
Development for a Growing Economy Tax Credit Act for the
taxable year and credits not previously claimed and allowed to
be carried forward under Section 211(4) of this Act as provided
in subsection (f) of Section 5-15 of the Economic Development
for a Growing Economy Tax Credit Act. The credit or credits may
not reduce the taxpayer's obligation for any payment due under
this Section to less than zero. If the amount of the credit or
credits exceeds the total payments due under this Section with
respect to amounts withheld during the calendar year, the
excess may be carried forward and applied against the
taxpayer's liability under this Section in the succeeding
calendar years as allowed to be carried forward under paragraph
(4) of Section 211 of this Act. The credit or credits shall be
applied to the earliest year for which there is a tax
liability. If there are credits from more than one taxable year
that are available to offset a liability, the earlier credit
shall be applied first. Each employer who deducts and withholds
or is required to deduct and withhold tax under this Act and
who retains income tax withholdings under subsection (f) of
Section 5-15 of the Economic Development for a Growing Economy
Tax Credit Act must make a return with respect to such taxes
and retained amounts in the form and manner that the
Department, by rule, requires and pay to the Department or to a
depositary designated by the Department those withheld taxes
not retained by the taxpayer. For purposes of this subsection
(g), the term taxpayer shall include taxpayer and members of
the taxpayer's unitary business group as defined under
paragraph (27) of subsection (a) of Section 1501 of this Act.
This Section is exempt from the provisions of Section 250 of
this Act. No credit awarded under the Economic Development for
a Growing Economy Tax Credit Act for agreements entered into on
or after January 1, 2015 may be credited against payments due
under this Section.
    (h) An employer may claim a credit against payments due
under this Section for amounts withheld during the first
calendar year ending after the date on which a tax credit
certificate was issued under Section 35 of the Small Business
Job Creation Tax Credit Act. The credit shall be equal to the
amount shown on the certificate, but may not reduce the
taxpayer's obligation for any payment due under this Section to
less than zero. If the amount of the credit exceeds the total
payments due under this Section with respect to amounts
withheld during the calendar year, the excess may be carried
forward and applied against the taxpayer's liability under this
Section in the 5 succeeding calendar years. The credit shall be
applied to the earliest year for which there is a tax
liability. If there are credits from more than one calendar
year that are available to offset a liability, the earlier
credit shall be applied first. This Section is exempt from the
provisions of Section 250 of this Act.
    (i) Each employer with 50 or fewer full-time equivalent
employees during the reporting period may claim a credit
against the payments due under this Section for each qualified
employee in an amount equal to the maximum credit allowable.
The credit may be taken against payments due for reporting
periods that begin on or after January 1, 2020, and end on or
before December 31, 2027. An employer may not claim a credit
for an employee who has worked fewer than 90 consecutive days
immediately preceding the reporting period; however, such
credits may accrue during that 90-day period and be claimed
against payments under this Section for future reporting
periods after the employee has worked for the employer at least
90 consecutive days. In no event may the credit exceed the
employer's liability for the reporting period. Each employer
who deducts and withholds or is required to deduct and withhold
tax under this Act and who retains income tax withholdings
under this subsection must make a return with respect to such
taxes and retained amounts in the form and manner that the
Department, by rule, requires and pay to the Department or to a
depositary designated by the Department those withheld taxes
not retained by the employer.
    For each reporting period, the employer may not claim a
credit or credits for more employees than the number of
employees making less than the minimum or reduced wage for the
current calendar year during the last reporting period of the
preceding calendar year. Notwithstanding any other provision
of this subsection, an employer shall not be eligible for
credits for a reporting period unless the average wage paid by
the employer per employee for all employees making less than
$55,000 during the reporting period is greater than the average
wage paid by the employer per employee for all employees making
less than $55,000 during the same reporting period of the prior
calendar year.
    For purposes of this subsection (i):
    "Compensation paid in Illinois" has the meaning ascribed to
that term under Section 304(a)(2)(B) of this Act.
    "Employer" and "employee" have the meaning ascribed to
those terms in the Minimum Wage Law, except that "employee"
also includes employees who work for an employer with fewer
than 4 employees. Employers that operate more than one
establishment pursuant to a franchise agreement or that
constitute members of a unitary business group shall aggregate
their employees for purposes of determining eligibility for the
credit.
    "Full-time equivalent employees" means the ratio of the
number of paid hours during the reporting period and the number
of working hours in that period.
    "Maximum credit" means the percentage listed below of the
difference between the amount of compensation paid in Illinois
to employees who are paid not more than the required minimum
wage reduced by the amount of compensation paid in Illinois to
employees who were paid less than the current required minimum
wage during the reporting period prior to each increase in the
required minimum wage on January 1. If an employer pays an
employee more than the required minimum wage and that employee
previously earned less than the required minimum wage, the
employer may include the portion that does not exceed the
required minimum wage as compensation paid in Illinois to
employees who are paid not more than the required minimum wage.
        (1) 25% for reporting periods beginning on or after
    January 1, 2020 and ending on or before December 31, 2020;
        (2) 21% for reporting periods beginning on or after
    January 1, 2021 and ending on or before December 31, 2021;
        (3) 17% for reporting periods beginning on or after
    January 1, 2022 and ending on or before December 31, 2022;
        (4) 13% for reporting periods beginning on or after
    January 1, 2023 and ending on or before December 31, 2023;
        (5) 9% for reporting periods beginning on or after
    January 1, 2024 and ending on or before December 31, 2024;
        (6) 5% for reporting periods beginning on or after
    January 1, 2025 and ending on or before December 31, 2025.
    The amount computed under this subsection may continue to
be claimed for reporting periods beginning on or after January
1, 2026 and:
        (A) ending on or before December 31, 2026 for employers
    with more than 5 employees; or
        (B) ending on or before December 31, 2027 for employers
    with no more than 5 employees.
    "Qualified employee" means an employee who is paid not more
than the required minimum wage and has an average wage paid per
hour by the employer during the reporting period equal to or
greater than his or her average wage paid per hour by the
employer during each reporting period for the immediately
preceding 12 months. A new qualified employee is deemed to have
earned the required minimum wage in the preceding reporting
period.
    "Reporting period" means the quarter for which a return is
required to be filed under subsection (b) of this Section.
(Source: P.A. 100-303, eff. 8-24-17; 100-511, eff. 9-18-17;
100-863, eff. 8-14-18.)
 
    Section 15. The Minimum Wage Law is amended by changing
Sections 4, 7, 10, 11, and 12 as follows:
 
    (820 ILCS 105/4)  (from Ch. 48, par. 1004)
    Sec. 4. (a)(1) Every employer shall pay to each of his
employees in every occupation wages of not less than $2.30 per
hour or in the case of employees under 18 years of age wages of
not less than $1.95 per hour, except as provided in Sections 5
and 6 of this Act, and on and after January 1, 1984, every
employer shall pay to each of his employees in every occupation
wages of not less than $2.65 per hour or in the case of
employees under 18 years of age wages of not less than $2.25
per hour, and on and after October 1, 1984 every employer shall
pay to each of his employees in every occupation wages of not
less than $3.00 per hour or in the case of employees under 18
years of age wages of not less than $2.55 per hour, and on or
after July 1, 1985 every employer shall pay to each of his
employees in every occupation wages of not less than $3.35 per
hour or in the case of employees under 18 years of age wages of
not less than $2.85 per hour, and from January 1, 2004 through
December 31, 2004 every employer shall pay to each of his or
her employees who is 18 years of age or older in every
occupation wages of not less than $5.50 per hour, and from
January 1, 2005 through June 30, 2007 every employer shall pay
to each of his or her employees who is 18 years of age or older
in every occupation wages of not less than $6.50 per hour, and
from July 1, 2007 through June 30, 2008 every employer shall
pay to each of his or her employees who is 18 years of age or
older in every occupation wages of not less than $7.50 per
hour, and from July 1, 2008 through June 30, 2009 every
employer shall pay to each of his or her employees who is 18
years of age or older in every occupation wages of not less
than $7.75 per hour, and from July 1, 2009 through June 30,
2010 every employer shall pay to each of his or her employees
who is 18 years of age or older in every occupation wages of
not less than $8.00 per hour, and from on and after July 1,
2010 through December 31, 2019 every employer shall pay to each
of his or her employees who is 18 years of age or older in every
occupation wages of not less than $8.25 per hour, and from
January 1, 2020 through June 30, 2020, every employer shall pay
to each of his or her employees who is 18 years of age or older
in every occupation wages of not less than $9.25 per hour, and
from July 1, 2020 through December 31, 2020 every employer
shall pay to each of his or her employees who is 18 years of age
or older in every occupation wages of not less than $10 per
hour, and from January 1, 2021 through December 31, 2021 every
employer shall pay to each of his or her employees who is 18
years of age or older in every occupation wages of not less
than $11 per hour, and from January 1, 2022 through December
31, 2022 every employer shall pay to each of his or her
employees who is 18 years of age or older in every occupation
wages of not less than $12 per hour, and from January 1, 2023
through December 31, 2023 every employer shall pay to each of
his or her employees who is 18 years of age or older in every
occupation wages of not less than $13 per hour, and from
January 1, 2024 through December 31, 2024, every employer shall
pay to each of his or her employees who is 18 years of age or
older in every occupation wages of not less than $14 per hour;
and on and after January 1, 2025, every employer shall pay to
each of his or her employees who is 18 years of age or older in
every occupation wages of not less than $15 per hour.
    (2) Unless an employee's wages are reduced under Section 6,
then in lieu of the rate prescribed in item (1) of this
subsection (a), an employer may pay an employee who is 18 years
of age or older, during the first 90 consecutive calendar days
after the employee is initially employed by the employer, a
wage that is not more than 50 less than the wage prescribed in
item (1) of this subsection (a); however, an employer shall pay
not less than the rate prescribed in item (1) of this
subsection (a) to:
        (A) a day or temporary laborer, as defined in Section 5
    of the Day and Temporary Labor Services Act, who is 18
    years of age or older; and
        (B) an employee who is 18 years of age or older and
    whose employment is occasional or irregular and requires
    not more than 90 days to complete.
    (3) At no time on or before December 31, 2019 shall the
wages paid to any employee under 18 years of age be more than
50 less than the wage required to be paid to employees who are
at least 18 years of age under item (1) of this subsection (a).
Beginning on January 1, 2020, every employer shall pay to each
of his or her employees who is under 18 years of age that has
worked more than 650 hours for the employer during any calendar
year a wage not less than the wage required for employees who
are 18 years of age or older under paragraph (1) of subsection
(a) of Section 4 of this Act. Every employer shall pay to each
of his or her employees who is under 18 years of age that has
not worked more than 650 hours for the employer during any
calendar year: (1) $8 per hour from January 1, 2020 through
December 31, 2020; (2) $8.50 per hour from January 1, 2021
through December 31, 2021; (3) $9.25 per hour from January 1,
2022 through December 31, 2022; (4) $10.50 per hour from
January 1, 2023 through December 31, 2023; (5) $12 per hour
from January 1, 2024 through December 31, 2024; and (6) $13 per
hour on and after January 1, 2025.
    (b) No employer shall discriminate between employees on the
basis of sex or mental or physical disability, except as
otherwise provided in this Act by paying wages to employees at
a rate less than the rate at which he pays wages to employees
for the same or substantially similar work on jobs the
performance of which requires equal skill, effort, and
responsibility, and which are performed under similar working
conditions, except where such payment is made pursuant to (1) a
seniority system; (2) a merit system; (3) a system which
measures earnings by quantity or quality of production; or (4)
a differential based on any other factor other than sex or
mental or physical disability, except as otherwise provided in
this Act.
    (c) Every employer of an employee engaged in an occupation
in which gratuities have customarily and usually constituted
and have been recognized as part of the remuneration for hire
purposes is entitled to an allowance for gratuities as part of
the hourly wage rate provided in Section 4, subsection (a) in
an amount not to exceed 40% of the applicable minimum wage
rate. The Director shall require each employer desiring an
allowance for gratuities to provide substantial evidence that
the amount claimed, which may not exceed 40% of the applicable
minimum wage rate, was received by the employee in the period
for which the claim of exemption is made, and no part thereof
was returned to the employer.
    (d) No camp counselor who resides on the premises of a
seasonal camp of an organized not-for-profit corporation shall
be subject to the adult minimum wage if the camp counselor (1)
works 40 or more hours per week, and (2) receives a total
weekly salary of not less than the adult minimum wage for a
40-hour week. If the counselor works less than 40 hours per
week, the counselor shall be paid the minimum hourly wage for
each hour worked. Every employer of a camp counselor under this
subsection is entitled to an allowance for meals and lodging as
part of the hourly wage rate provided in Section 4, subsection
(a), in an amount not to exceed 25% of the minimum wage rate.
    (e) A camp counselor employed at a day camp is not subject
to the adult minimum wage if the camp counselor is paid a
stipend on a onetime or periodic basis and, if the camp
counselor is a minor, the minor's parent, guardian or other
custodian has consented in writing to the terms of payment
before the commencement of such employment.
(Source: P.A. 99-143, eff. 7-27-15.)
 
    (820 ILCS 105/7)  (from Ch. 48, par. 1007)
    Sec. 7. The Director or his authorized representatives have
the authority to:
    (a) Investigate and gather data regarding the wages, hours
and other conditions and practices of employment in any
industry subject to this Act, and may enter and inspect such
places and such records (and make such transcriptions thereof)
at reasonable times during regular business hours, not
including lunch time at a restaurant, question such employees,
and investigate such facts, conditions, practices or matters as
he may deem necessary or appropriate to determine whether any
person has violated any provision of this Act, or which may aid
in the enforcement of this Act.
    (b) Require from any employer full and correct statements
and reports in writing, including sworn statements, at such
times as the Director may deem necessary, of the wages, hours,
names, addresses, and other information pertaining to his
employees as he may deem necessary for the enforcement of this
Act.
    (c) Require by subpoena the attendance and testimony of
witnesses and the production of all books, records, and other
evidence relative to a matter under investigation or hearing.
The subpoena shall be signed and issued by the Director or his
or her authorized representative. If a person fails to comply
with any subpoena lawfully issued under this Section or a
witness refuses to produce evidence or testify to any matter
regarding which he or she may be lawfully interrogated, the
court may, upon application of the Director or his or her
authorized representative, compel obedience by proceedings for
contempt.
    (d) Make random audits of employers in any industry subject
to this Act to determine compliance with this Act.
(Source: P.A. 94-1025, eff. 7-14-06.)
 
    (820 ILCS 105/10)  (from Ch. 48, par. 1010)
    Sec. 10. (a) The Director shall make and revise
administrative regulations, including definitions of terms, as
he deems appropriate to carry out the purposes of this Act, to
prevent the circumvention or evasion thereof, and to safeguard
the minimum wage established by the Act. Regulations governing
employment of learners may be issued only after notice and
opportunity for public hearing, as provided in subsection (c)
of this Section.
    (b) In order to prevent curtailment of opportunities for
employment, avoid undue hardship, and safeguard the minimum
wage rate under this Act, the Director may also issue
regulations providing for the employment of workers with
disabilities at wages lower than the wage rate applicable under
this Act, under permits and for such periods of time as
specified therein; and providing for the employment of learners
at wages lower than the wage rate applicable under this Act.
However, such regulation shall not permit lower wages for
persons with disabilities on any basis that is unrelated to
such person's ability resulting from his disability, and such
regulation may be issued only after notice and opportunity for
public hearing as provided in subsection (c) of this Section.
    (c) Prior to the adoption, amendment or repeal of any rule
or regulation by the Director under this Act, except
regulations which concern only the internal management of the
Department of Labor and do not affect any public right provided
by this Act, the Director shall give proper notice to persons
in any industry or occupation that may be affected by the
proposed rule or regulation, and hold a public hearing on his
proposed action at which any such affected person, or his duly
authorized representative, may attend and testify or present
other evidence for or against such proposed rule or regulation.
Rules and regulations adopted under this Section shall be filed
with the Secretary of State in compliance with "An Act
concerning administrative rules", as now or hereafter amended.
Such adopted and filed rules and regulations shall become
effective 10 days after copies thereof have been mailed by the
Department to persons in industries affected thereby at their
last known address.
    (d) The commencement of proceedings by any person aggrieved
by an administrative regulation issued under this Act does not,
unless specifically ordered by the Court, operate as a stay of
that administrative regulation against other persons. The
Court shall not grant any stay of an administrative regulation
unless the person complaining of such regulation files in the
Court an undertaking with a surety or sureties satisfactory to
the Court for the payment to the employees affected by the
regulation, in the event such regulation is affirmed, of the
amount by which the compensation such employees are entitled to
receive under the regulation exceeds the compensation they
actually receive while such stay is in effect.
    (e) The Department may adopt emergency rules in accordance
with Section 5-45 of the Illinois Administrative Procedure Act
to implement the changes made by this amendatory Act of the
101st General Assembly.
(Source: P.A. 99-143, eff. 7-27-15.)
 
    (820 ILCS 105/11)  (from Ch. 48, par. 1011)
    Sec. 11. (a) Any employer or his agent, or the officer or
agent of any private employer who:
        (1) hinders or delays the Director or his authorized
    representative in the performance of his duties in the
    enforcement of this Act; or
        (2) refuses to admit the Director or his authorized
    representative to any place of employment; or
        (3) fails to keep the records required under this Act
    or to furnish such records required or any information to
    be furnished under this Act to the Director or his
    authorized representative upon request; or
        (4) fails to make and preserve any records as required
    hereunder; or
        (5) falsifies any such record; or
        (6) refuses to make such records available to the
    Director or his authorized representative; or
        (7) refuses to furnish a sworn statement of such
    records or any other information required for the proper
    enforcement of this Act; or
        (8) fails to post a summary of this Act or a copy of
    any applicable regulation as required by Section 9 of this
    Act;
shall be guilty of a Class B misdemeanor; and each day of such
failure to keep the records required under this Act or to
furnish such records or information to the Director or his
authorized representative or to fail to post information as
required herein constitutes a separate offense. Any such
employer who fails to keep payroll records as required by this
Act shall be liable to the Department for a penalty of $100 per
impacted employee, payable to the Department's Wage Theft
Enforcement Fund.
    (b) Any employer or his agent, or the officer or agent of
any private employer, who pays or agrees to pay to any employee
wages at a rate less than the rate applicable under this Act or
of any regulation issued under this Act is guilty of a Class B
misdemeanor, and each week on any day of which such employee is
paid less than the wage rate applicable under this Act
constitutes a separate offense.
    (c) Any employer or his agent, or the officer or agent of
any private employer, who discharges or in any other manner
discriminates against any employee because that employee has
made a complaint to his employer, or to the Director or his
authorized representative, that he has not been paid wages in
accordance with the provisions of this Act, or because that
employee has caused to be instituted or is about to cause to be
instituted any proceeding under or related to this Act, or
because that employee has testified or is about to testify in
an investigation or proceeding under this Act, is guilty of a
Class B misdemeanor.
    (d) It is the duty of the Department of Labor to inquire
diligently for any violations of this Act, and to institute the
action for penalties herein provided, and to enforce generally
the provisions of this Act.
(Source: P.A. 86-799.)
 
    (820 ILCS 105/12)  (from Ch. 48, par. 1012)
    Sec. 12. (a) If any employee is paid by his employer less
than the wage to which he is entitled under the provisions of
this Act, the employee may recover in a civil action treble the
amount of any such underpayments together with costs and such
reasonable attorney's fees as may be allowed by the Court, and
damages of 5% 2% of the amount of any such underpayments for
each month following the date of payment during which such
underpayments remain unpaid. Any agreement between the
employee and the employer to work for less than such wage is no
defense to such action. At the request of the employee or on
motion of the Director of Labor, the Department of Labor may
make an assignment of such wage claim in trust for the
assigning employee and may bring any legal action necessary to
collect such claim, and the employer shall be required to pay
the costs incurred in collecting such claim. Every such action
shall be brought within 3 years from the date of the
underpayment. Such employer shall be liable to the Department
of Labor for up to 20% of the total employer's underpayment
where the employer's conduct is proven by a preponderance of
the evidence to be willful, repeated, or with reckless
disregard of this Act or any rule adopted under this Act. Such
employer shall be liable to the Department for an additional
penalty of $1,500, payable to the Department's Wage Theft
Enforcement Fund. Such employer shall be additionally liable to
the employee for damages in the amount of 5% 2% of the amount
of any such underpayments for each month following the date of
payment during which such underpayments remain unpaid. These
penalties and damages may be recovered in a civil action
brought by the Director of Labor in any circuit court. In any
such action, the Director of Labor shall be represented by the
Attorney General.
    If an employee collects damages of 5% 2% of the amount of
underpayments as a result of an action brought by the Director
of Labor, the employee may not also collect those damages in a
private action brought by the employee for the same violation.
If an employee collects damages of 5% 2% of the amount of
underpayments in a private action brought by the employee, the
employee may not also collect those damages as a result of an
action brought by the Director of Labor for the same violation.
    (b) If an employee has not collected damages under
subsection (a) for the same violation, the Director is
authorized to supervise the payment of the unpaid minimum wages
and the unpaid overtime compensation owing to any employee or
employees under Sections 4 and 4a of this Act and may bring any
legal action necessary to recover the amount of the unpaid
minimum wages and unpaid overtime compensation and an equal
additional amount as damages, and the employer shall be
required to pay the costs incurred in collecting such claim.
Such employer shall be additionally liable to the Department of
Labor for up to 20% of the total employer's underpayment where
the employer's conduct is proven by a preponderance of the
evidence to be willful, repeated, or with reckless disregard of
this Act or any rule adopted under this Act. Such employer
shall be liable to the Department of Labor for an additional
penalty of $1,500, payable to the Department's Wage Theft
Enforcement Fund. The action shall be brought within 5 years
from the date of the failure to pay the wages or compensation.
Any sums thus recovered by the Director on behalf of an
employee pursuant to this subsection shall be paid to the
employee or employees affected. Any sums which, more than one
year after being thus recovered, the Director is unable to pay
to an employee shall be deposited into the General Revenue
Fund.
(Source: P.A. 94-1025, eff. 7-14-06.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.