Public Act 096-0328
 
SB1549 Enrolled LRB096 03048 NHT 13063 b

    AN ACT to revise the law by combining multiple enactments
and making technical corrections.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 1. Nature of this Act.
    (a) This Act may be cited as the First 2009 General
Revisory Act.
    (b) This Act is not intended to make any substantive change
in the law. It reconciles conflicts that have arisen from
multiple amendments and enactments and makes technical
corrections and revisions in the law.
    This Act revises and, where appropriate, renumbers certain
Sections that have been added or amended by more than one
Public Act. In certain cases in which a repealed Act or Section
has been replaced with a successor law, this Act may
incorporate amendments to the repealed Act or Section into the
successor law. This Act also corrects errors, revises
cross-references, and deletes obsolete text.
    (c) In this Act, the reference at the end of each amended
Section indicates the sources in the Session Laws of Illinois
that were used in the preparation of the text of that Section.
The text of the Section included in this Act is intended to
include the different versions of the Section found in the
Public Acts included in the list of sources, but may not
include other versions of the Section to be found in Public
Acts not included in the list of sources. The list of sources
is not a part of the text of the Section.
    (d) Public Acts 95-703 through 95-1003 were considered in
the preparation of the combining revisories included in this
Act. Many of these combining revisories contain no striking or
underscoring because no additional changes are being made in
the material that is being combined.
 
    Section 5. The Regulatory Sunset Act is amended by changing
Section 4.28 as follows:
 
    (5 ILCS 80/4.28)
    Sec. 4.28. Acts repealed on January 1, 2018. The following
Acts are repealed on January 1, 2018:
    The Illinois Petroleum Education and Marketing Act.
    The Podiatric Medical Practice Act of 1987.
    The Acupuncture Practice Act.
    The Illinois Speech-Language Pathology and Audiology
Practice Act.
    The Interpreter for the Deaf Licensure Act of 2007.
    The Nurse Practice Act.
    The Clinical Social Work and Social Work Practice Act.
    The Pharmacy Practice Act.
    The Home Medical Equipment and Services Provider License
Act.
    The Marriage and Family Therapy Licensing Act.
    The Nursing Home Administrators Licensing and Disciplinary
Act.
    The Physician Assistant Practice Act of 1987.
(Source: P.A. 95-187, eff. 8-16-07; 95-235, eff. 8-17-07;
95-450, eff. 8-27-07; 95-465, eff. 8-27-07; 95-617, eff.
9-12-07; 95-639, eff. 10-5-07; 95-687, eff. 10-23-07; 95-689,
eff. 10-29-07; 95-703, eff. 12-31-07; 95-876, eff. 8-21-08;
revised 9-25-08.)
 
    Section 10. The Illinois Administrative Procedure Act is
amended by changing Section 10-65 as follows:
 
    (5 ILCS 100/10-65)  (from Ch. 127, par. 1010-65)
    Sec. 10-65. Licenses.
    (a) When any licensing is required by law to be preceded by
notice and an opportunity for a hearing, the provisions of this
Act concerning contested cases shall apply.
    (b) When a licensee has made timely and sufficient
application for the renewal of a license or a new license with
reference to any activity of a continuing nature, the existing
license shall continue in full force and effect until the final
agency decision on the application has been made unless a later
date is fixed by order of a reviewing court.
    (c) Except as provided in Section 1-17 1-27 of the
Department of Natural Resources Act, an application for the
renewal of a license or a new license shall include the
applicant's social security number. Each agency shall require
the licensee to certify on the application form, under penalty
of perjury, that he or she is not more than 30 days delinquent
in complying with a child support order. Every application
shall state that failure to so certify shall result in
disciplinary action, and that making a false statement may
subject the licensee to contempt of court. The agency shall
notify each applicant or licensee who acknowledges a
delinquency or who, contrary to his or her certification, is
found to be delinquent or who after receiving notice, fails to
comply with a subpoena or warrant relating to a paternity or a
child support proceeding, that the agency intends to take
disciplinary action. Accordingly, the agency shall provide
written notice of the facts or conduct upon which the agency
will rely to support its proposed action and the applicant or
licensee shall be given an opportunity for a hearing in
accordance with the provisions of the Act concerning contested
cases. Any delinquency in complying with a child support order
can be remedied by arranging for payment of past due and
current support. Any failure to comply with a subpoena or
warrant relating to a paternity or child support proceeding can
be remedied by complying with the subpoena or warrant. Upon a
final finding of delinquency or failure to comply with a
subpoena or warrant, the agency shall suspend, revoke, or
refuse to issue or renew the license. In cases in which the
Department of Healthcare and Family Services (formerly
Department of Public Aid) has previously determined that an
applicant or a licensee is more than 30 days delinquent in the
payment of child support and has subsequently certified the
delinquency to the licensing agency, and in cases in which a
court has previously determined that an applicant or licensee
has been in violation of the Non-Support Punishment Act for
more than 60 days, the licensing agency shall refuse to issue
or renew or shall revoke or suspend that person's license based
solely upon the certification of delinquency made by the
Department of Healthcare and Family Services (formerly
Department of Public Aid) or the certification of violation
made by the court. Further process, hearings, or
redetermination of the delinquency or violation by the
licensing agency shall not be required. The licensing agency
may issue or renew a license if the licensee has arranged for
payment of past and current child support obligations in a
manner satisfactory to the Department of Healthcare and Family
Services (formerly Department of Public Aid) or the court. The
licensing agency may impose conditions, restrictions, or
disciplinary action upon that license.
    (d) Except as provided in subsection (c), no agency shall
revoke, suspend, annul, withdraw, amend materially, or refuse
to renew any valid license without first giving written notice
to the licensee of the facts or conduct upon which the agency
will rely to support its proposed action and an opportunity for
a hearing in accordance with the provisions of this Act
concerning contested cases. At the hearing, the licensee shall
have the right to show compliance with all lawful requirements
for the retention, continuation, or renewal of the license. If,
however, the agency finds that the public interest, safety, or
welfare imperatively requires emergency action, and if the
agency incorporates a finding to that effect in its order,
summary suspension of a license may be ordered pending
proceedings for revocation or other action. Those proceedings
shall be promptly instituted and determined.
    (e) Any application for renewal of a license that contains
required and relevant information, data, material, or
circumstances that were not contained in an application for the
existing license shall be subject to the provisions of
subsection (a).
(Source: P.A. 94-40, eff. 1-1-06; 95-331, eff. 8-21-07; revised
10-28-08.)
 
    Section 15. The Freedom of Information Act is amended by
changing Section 7 as follows:
 
    (5 ILCS 140/7)  (from Ch. 116, par. 207)
    (Text of Section before amendment by P.A. 95-988)
    Sec. 7. Exemptions.
    (1) The following shall be exempt from inspection and
copying:
        (a) Information specifically prohibited from
    disclosure by federal or State law or rules and regulations
    adopted under federal or State law.
        (b) Information that, if disclosed, would constitute a
    clearly unwarranted invasion of personal privacy, unless
    the disclosure is consented to in writing by the individual
    subjects of the information. The disclosure of information
    that bears on the public duties of public employees and
    officials shall not be considered an invasion of personal
    privacy. Information exempted under this subsection (b)
    shall include but is not limited to:
            (i) files and personal information maintained with
        respect to clients, patients, residents, students or
        other individuals receiving social, medical,
        educational, vocational, financial, supervisory or
        custodial care or services directly or indirectly from
        federal agencies or public bodies;
            (ii) personnel files and personal information
        maintained with respect to employees, appointees or
        elected officials of any public body or applicants for
        those positions;
            (iii) files and personal information maintained
        with respect to any applicant, registrant or licensee
        by any public body cooperating with or engaged in
        professional or occupational registration, licensure
        or discipline;
            (iv) information required of any taxpayer in
        connection with the assessment or collection of any tax
        unless disclosure is otherwise required by State
        statute;
            (v) information revealing the identity of persons
        who file complaints with or provide information to
        administrative, investigative, law enforcement or
        penal agencies; provided, however, that identification
        of witnesses to traffic accidents, traffic accident
        reports, and rescue reports may be provided by agencies
        of local government, except in a case for which a
        criminal investigation is ongoing, without
        constituting a clearly unwarranted per se invasion of
        personal privacy under this subsection; and
            (vi) the names, addresses, or other personal
        information of participants and registrants in park
        district, forest preserve district, and conservation
        district programs.
        (c) Records compiled by any public body for
    administrative enforcement proceedings and any law
    enforcement or correctional agency for law enforcement
    purposes or for internal matters of a public body, but only
    to the extent that disclosure would:
            (i) interfere with pending or actually and
        reasonably contemplated law enforcement proceedings
        conducted by any law enforcement or correctional
        agency;
            (ii) interfere with pending administrative
        enforcement proceedings conducted by any public body;
            (iii) deprive a person of a fair trial or an
        impartial hearing;
            (iv) unavoidably disclose the identity of a
        confidential source or confidential information
        furnished only by the confidential source;
            (v) disclose unique or specialized investigative
        techniques other than those generally used and known or
        disclose internal documents of correctional agencies
        related to detection, observation or investigation of
        incidents of crime or misconduct;
            (vi) constitute an invasion of personal privacy
        under subsection (b) of this Section;
            (vii) endanger the life or physical safety of law
        enforcement personnel or any other person; or
            (viii) obstruct an ongoing criminal investigation.
        (d) Criminal history record information maintained by
    State or local criminal justice agencies, except the
    following which shall be open for public inspection and
    copying:
            (i) chronologically maintained arrest information,
        such as traditional arrest logs or blotters;
            (ii) the name of a person in the custody of a law
        enforcement agency and the charges for which that
        person is being held;
            (iii) court records that are public;
            (iv) records that are otherwise available under
        State or local law; or
            (v) records in which the requesting party is the
        individual identified, except as provided under part
        (vii) of paragraph (c) of subsection (1) of this
        Section.
        "Criminal history record information" means data
    identifiable to an individual and consisting of
    descriptions or notations of arrests, detentions,
    indictments, informations, pre-trial proceedings, trials,
    or other formal events in the criminal justice system or
    descriptions or notations of criminal charges (including
    criminal violations of local municipal ordinances) and the
    nature of any disposition arising therefrom, including
    sentencing, court or correctional supervision,
    rehabilitation and release. The term does not apply to
    statistical records and reports in which individuals are
    not identified and from which their identities are not
    ascertainable, or to information that is for criminal
    investigative or intelligence purposes.
        (e) Records that relate to or affect the security of
    correctional institutions and detention facilities.
        (f) Preliminary drafts, notes, recommendations,
    memoranda and other records in which opinions are
    expressed, or policies or actions are formulated, except
    that a specific record or relevant portion of a record
    shall not be exempt when the record is publicly cited and
    identified by the head of the public body. The exemption
    provided in this paragraph (f) extends to all those records
    of officers and agencies of the General Assembly that
    pertain to the preparation of legislative documents.
        (g) Trade secrets and commercial or financial
    information obtained from a person or business where the
    trade secrets or information are proprietary, privileged
    or confidential, or where disclosure of the trade secrets
    or information may cause competitive harm, including:
            (i) All information determined to be confidential
        under Section 4002 of the Technology Advancement and
        Development Act.
            (ii) All trade secrets and commercial or financial
        information obtained by a public body, including a
        public pension fund, from a private equity fund or a
        privately held company within the investment portfolio
        of a private equity fund as a result of either
        investing or evaluating a potential investment of
        public funds in a private equity fund. The exemption
        contained in this item does not apply to the aggregate
        financial performance information of a private equity
        fund, nor to the identity of the fund's managers or
        general partners. The exemption contained in this item
        does not apply to the identity of a privately held
        company within the investment portfolio of a private
        equity fund, unless the disclosure of the identity of a
        privately held company may cause competitive harm.
    Nothing contained in this paragraph (g) shall be construed
to prevent a person or business from consenting to disclosure.
        (h) Proposals and bids for any contract, grant, or
    agreement, including information which if it were
    disclosed would frustrate procurement or give an advantage
    to any person proposing to enter into a contractor
    agreement with the body, until an award or final selection
    is made. Information prepared by or for the body in
    preparation of a bid solicitation shall be exempt until an
    award or final selection is made.
        (i) Valuable formulae, computer geographic systems,
    designs, drawings and research data obtained or produced by
    any public body when disclosure could reasonably be
    expected to produce private gain or public loss. The
    exemption for "computer geographic systems" provided in
    this paragraph (i) does not extend to requests made by news
    media as defined in Section 2 of this Act when the
    requested information is not otherwise exempt and the only
    purpose of the request is to access and disseminate
    information regarding the health, safety, welfare, or
    legal rights of the general public.
        (j) Test questions, scoring keys and other examination
    data used to administer an academic examination or
    determined the qualifications of an applicant for a license
    or employment.
        (k) Architects' plans, engineers' technical
    submissions, and other construction related technical
    documents for projects not constructed or developed in
    whole or in part with public funds and the same for
    projects constructed or developed with public funds, but
    only to the extent that disclosure would compromise
    security, including but not limited to water treatment
    facilities, airport facilities, sport stadiums, convention
    centers, and all government owned, operated, or occupied
    buildings.
        (l) Library circulation and order records identifying
    library users with specific materials.
        (m) Minutes of meetings of public bodies closed to the
    public as provided in the Open Meetings Act until the
    public body makes the minutes available to the public under
    Section 2.06 of the Open Meetings Act.
        (n) Communications between a public body and an
    attorney or auditor representing the public body that would
    not be subject to discovery in litigation, and materials
    prepared or compiled by or for a public body in
    anticipation of a criminal, civil or administrative
    proceeding upon the request of an attorney advising the
    public body, and materials prepared or compiled with
    respect to internal audits of public bodies.
        (o) Information received by a primary or secondary
    school, college or university under its procedures for the
    evaluation of faculty members by their academic peers.
        (p) Administrative or technical information associated
    with automated data processing operations, including but
    not limited to software, operating protocols, computer
    program abstracts, file layouts, source listings, object
    modules, load modules, user guides, documentation
    pertaining to all logical and physical design of
    computerized systems, employee manuals, and any other
    information that, if disclosed, would jeopardize the
    security of the system or its data or the security of
    materials exempt under this Section.
        (q) Documents or materials relating to collective
    negotiating matters between public bodies and their
    employees or representatives, except that any final
    contract or agreement shall be subject to inspection and
    copying.
        (r) Drafts, notes, recommendations and memoranda
    pertaining to the financing and marketing transactions of
    the public body. The records of ownership, registration,
    transfer, and exchange of municipal debt obligations, and
    of persons to whom payment with respect to these
    obligations is made.
        (s) The records, documents and information relating to
    real estate purchase negotiations until those negotiations
    have been completed or otherwise terminated. With regard to
    a parcel involved in a pending or actually and reasonably
    contemplated eminent domain proceeding under the Eminent
    Domain Act, records, documents and information relating to
    that parcel shall be exempt except as may be allowed under
    discovery rules adopted by the Illinois Supreme Court. The
    records, documents and information relating to a real
    estate sale shall be exempt until a sale is consummated.
        (t) Any and all proprietary information and records
    related to the operation of an intergovernmental risk
    management association or self-insurance pool or jointly
    self-administered health and accident cooperative or pool.
        (u) Information concerning a university's adjudication
    of student or employee grievance or disciplinary cases, to
    the extent that disclosure would reveal the identity of the
    student or employee and information concerning any public
    body's adjudication of student or employee grievances or
    disciplinary cases, except for the final outcome of the
    cases.
        (v) Course materials or research materials used by
    faculty members.
        (w) Information related solely to the internal
    personnel rules and practices of a public body.
        (x) Information contained in or related to
    examination, operating, or condition reports prepared by,
    on behalf of, or for the use of a public body responsible
    for the regulation or supervision of financial
    institutions or insurance companies, unless disclosure is
    otherwise required by State law.
        (y) Information the disclosure of which is restricted
    under Section 5-108 of the Public Utilities Act.
        (z) Manuals or instruction to staff that relate to
    establishment or collection of liability for any State tax
    or that relate to investigations by a public body to
    determine violation of any criminal law.
        (aa) Applications, related documents, and medical
    records received by the Experimental Organ Transplantation
    Procedures Board and any and all documents or other records
    prepared by the Experimental Organ Transplantation
    Procedures Board or its staff relating to applications it
    has received.
        (bb) Insurance or self insurance (including any
    intergovernmental risk management association or self
    insurance pool) claims, loss or risk management
    information, records, data, advice or communications.
        (cc) Information and records held by the Department of
    Public Health and its authorized representatives relating
    to known or suspected cases of sexually transmissible
    disease or any information the disclosure of which is
    restricted under the Illinois Sexually Transmissible
    Disease Control Act.
        (dd) Information the disclosure of which is exempted
    under Section 30 of the Radon Industry Licensing Act.
        (ee) Firm performance evaluations under Section 55 of
    the Architectural, Engineering, and Land Surveying
    Qualifications Based Selection Act.
        (ff) Security portions of system safety program plans,
    investigation reports, surveys, schedules, lists, data, or
    information compiled, collected, or prepared by or for the
    Regional Transportation Authority under Section 2.11 of
    the Regional Transportation Authority Act or the St. Clair
    County Transit District under the Bi-State Transit Safety
    Act.
        (gg) Information the disclosure of which is restricted
    and exempted under Section 50 of the Illinois Prepaid
    Tuition Act.
        (hh) Information the disclosure of which is exempted
    under the State Officials and Employees Ethics Act.
        (ii) Beginning July 1, 1999, information that would
    disclose or might lead to the disclosure of secret or
    confidential information, codes, algorithms, programs, or
    private keys intended to be used to create electronic or
    digital signatures under the Electronic Commerce Security
    Act.
        (jj) Information contained in a local emergency energy
    plan submitted to a municipality in accordance with a local
    emergency energy plan ordinance that is adopted under
    Section 11-21.5-5 of the Illinois Municipal Code.
        (kk) Information and data concerning the distribution
    of surcharge moneys collected and remitted by wireless
    carriers under the Wireless Emergency Telephone Safety
    Act.
        (ll) Vulnerability assessments, security measures, and
    response policies or plans that are designed to identify,
    prevent, or respond to potential attacks upon a community's
    population or systems, facilities, or installations, the
    destruction or contamination of which would constitute a
    clear and present danger to the health or safety of the
    community, but only to the extent that disclosure could
    reasonably be expected to jeopardize the effectiveness of
    the measures or the safety of the personnel who implement
    them or the public. Information exempt under this item may
    include such things as details pertaining to the
    mobilization or deployment of personnel or equipment, to
    the operation of communication systems or protocols, or to
    tactical operations.
        (mm) Maps and other records regarding the location or
    security of generation, transmission, distribution,
    storage, gathering, treatment, or switching facilities
    owned by a utility or by the Illinois Power Agency.
        (nn) Law enforcement officer identification
    information or driver identification information compiled
    by a law enforcement agency or the Department of
    Transportation under Section 11-212 of the Illinois
    Vehicle Code.
        (oo) Records and information provided to a residential
    health care facility resident sexual assault and death
    review team or the Executive Council under the Abuse
    Prevention Review Team Act.
        (pp) Information provided to the predatory lending
    database created pursuant to Article 3 of the Residential
    Real Property Disclosure Act, except to the extent
    authorized under that Article.
        (qq) Defense budgets and petitions for certification
    of compensation and expenses for court appointed trial
    counsel as provided under Sections 10 and 15 of the Capital
    Crimes Litigation Act. This subsection (qq) shall apply
    until the conclusion of the trial of the case, even if the
    prosecution chooses not to pursue the death penalty prior
    to trial or sentencing.
        (rr) Information contained in or related to proposals,
    bids, or negotiations related to electric power
    procurement under Section 1-75 of the Illinois Power Agency
    Act and Section 16-111.5 of the Public Utilities Act that
    is determined to be confidential and proprietary by the
    Illinois Power Agency or by the Illinois Commerce
    Commission.
        (ss) Information that is prohibited from being
    disclosed under Section 4 of the Illinois Health and
    Hazardous Substances Registry Act.
    (2) This Section does not authorize withholding of
information or limit the availability of records to the public,
except as stated in this Section or otherwise provided in this
Act.
(Source: P.A. 94-280, eff. 1-1-06; 94-508, eff. 1-1-06; 94-664,
eff. 1-1-06; 94-931, eff. 6-26-06; 94-953, eff. 6-27-06;
94-1055, eff. 1-1-07; 95-331, eff. 8-21-07; 95-481, eff.
8-28-07; 95-941, eff. 8-29-08.)
 
    (Text of Section after amendment by P.A. 95-988)
    Sec. 7. Exemptions.
    (1) The following shall be exempt from inspection and
copying:
        (a) Information specifically prohibited from
    disclosure by federal or State law or rules and regulations
    adopted under federal or State law.
        (b) Information that, if disclosed, would constitute a
    clearly unwarranted invasion of personal privacy, unless
    the disclosure is consented to in writing by the individual
    subjects of the information. The disclosure of information
    that bears on the public duties of public employees and
    officials shall not be considered an invasion of personal
    privacy. Information exempted under this subsection (b)
    shall include but is not limited to:
            (i) files and personal information maintained with
        respect to clients, patients, residents, students or
        other individuals receiving social, medical,
        educational, vocational, financial, supervisory or
        custodial care or services directly or indirectly from
        federal agencies or public bodies;
            (ii) personnel files and personal information
        maintained with respect to employees, appointees or
        elected officials of any public body or applicants for
        those positions;
            (iii) files and personal information maintained
        with respect to any applicant, registrant or licensee
        by any public body cooperating with or engaged in
        professional or occupational registration, licensure
        or discipline;
            (iv) information required of any taxpayer in
        connection with the assessment or collection of any tax
        unless disclosure is otherwise required by State
        statute;
            (v) information revealing the identity of persons
        who file complaints with or provide information to
        administrative, investigative, law enforcement or
        penal agencies; provided, however, that identification
        of witnesses to traffic accidents, traffic accident
        reports, and rescue reports may be provided by agencies
        of local government, except in a case for which a
        criminal investigation is ongoing, without
        constituting a clearly unwarranted per se invasion of
        personal privacy under this subsection;
            (vi) the names, addresses, or other personal
        information of participants and registrants in park
        district, forest preserve district, and conservation
        district programs; and
            (vii) the Notarial Record or other medium
        containing the thumbprint or fingerprint required by
        Section 3-102(c)(6) of the Illinois Notary Public Act.
        (c) Records compiled by any public body for
    administrative enforcement proceedings and any law
    enforcement or correctional agency for law enforcement
    purposes or for internal matters of a public body, but only
    to the extent that disclosure would:
            (i) interfere with pending or actually and
        reasonably contemplated law enforcement proceedings
        conducted by any law enforcement or correctional
        agency;
            (ii) interfere with pending administrative
        enforcement proceedings conducted by any public body;
            (iii) deprive a person of a fair trial or an
        impartial hearing;
            (iv) unavoidably disclose the identity of a
        confidential source or confidential information
        furnished only by the confidential source;
            (v) disclose unique or specialized investigative
        techniques other than those generally used and known or
        disclose internal documents of correctional agencies
        related to detection, observation or investigation of
        incidents of crime or misconduct;
            (vi) constitute an invasion of personal privacy
        under subsection (b) of this Section;
            (vii) endanger the life or physical safety of law
        enforcement personnel or any other person; or
            (viii) obstruct an ongoing criminal investigation.
        (d) Criminal history record information maintained by
    State or local criminal justice agencies, except the
    following which shall be open for public inspection and
    copying:
            (i) chronologically maintained arrest information,
        such as traditional arrest logs or blotters;
            (ii) the name of a person in the custody of a law
        enforcement agency and the charges for which that
        person is being held;
            (iii) court records that are public;
            (iv) records that are otherwise available under
        State or local law; or
            (v) records in which the requesting party is the
        individual identified, except as provided under part
        (vii) of paragraph (c) of subsection (1) of this
        Section.
        "Criminal history record information" means data
    identifiable to an individual and consisting of
    descriptions or notations of arrests, detentions,
    indictments, informations, pre-trial proceedings, trials,
    or other formal events in the criminal justice system or
    descriptions or notations of criminal charges (including
    criminal violations of local municipal ordinances) and the
    nature of any disposition arising therefrom, including
    sentencing, court or correctional supervision,
    rehabilitation and release. The term does not apply to
    statistical records and reports in which individuals are
    not identified and from which their identities are not
    ascertainable, or to information that is for criminal
    investigative or intelligence purposes.
        (e) Records that relate to or affect the security of
    correctional institutions and detention facilities.
        (f) Preliminary drafts, notes, recommendations,
    memoranda and other records in which opinions are
    expressed, or policies or actions are formulated, except
    that a specific record or relevant portion of a record
    shall not be exempt when the record is publicly cited and
    identified by the head of the public body. The exemption
    provided in this paragraph (f) extends to all those records
    of officers and agencies of the General Assembly that
    pertain to the preparation of legislative documents.
        (g) Trade secrets and commercial or financial
    information obtained from a person or business where the
    trade secrets or information are proprietary, privileged
    or confidential, or where disclosure of the trade secrets
    or information may cause competitive harm, including:
            (i) All information determined to be confidential
        under Section 4002 of the Technology Advancement and
        Development Act.
            (ii) All trade secrets and commercial or financial
        information obtained by a public body, including a
        public pension fund, from a private equity fund or a
        privately held company within the investment portfolio
        of a private equity fund as a result of either
        investing or evaluating a potential investment of
        public funds in a private equity fund. The exemption
        contained in this item does not apply to the aggregate
        financial performance information of a private equity
        fund, nor to the identity of the fund's managers or
        general partners. The exemption contained in this item
        does not apply to the identity of a privately held
        company within the investment portfolio of a private
        equity fund, unless the disclosure of the identity of a
        privately held company may cause competitive harm.
    Nothing contained in this paragraph (g) shall be construed
to prevent a person or business from consenting to disclosure.
        (h) Proposals and bids for any contract, grant, or
    agreement, including information which if it were
    disclosed would frustrate procurement or give an advantage
    to any person proposing to enter into a contractor
    agreement with the body, until an award or final selection
    is made. Information prepared by or for the body in
    preparation of a bid solicitation shall be exempt until an
    award or final selection is made.
        (i) Valuable formulae, computer geographic systems,
    designs, drawings and research data obtained or produced by
    any public body when disclosure could reasonably be
    expected to produce private gain or public loss. The
    exemption for "computer geographic systems" provided in
    this paragraph (i) does not extend to requests made by news
    media as defined in Section 2 of this Act when the
    requested information is not otherwise exempt and the only
    purpose of the request is to access and disseminate
    information regarding the health, safety, welfare, or
    legal rights of the general public.
        (j) Test questions, scoring keys and other examination
    data used to administer an academic examination or
    determined the qualifications of an applicant for a license
    or employment.
        (k) Architects' plans, engineers' technical
    submissions, and other construction related technical
    documents for projects not constructed or developed in
    whole or in part with public funds and the same for
    projects constructed or developed with public funds, but
    only to the extent that disclosure would compromise
    security, including but not limited to water treatment
    facilities, airport facilities, sport stadiums, convention
    centers, and all government owned, operated, or occupied
    buildings.
        (l) Library circulation and order records identifying
    library users with specific materials.
        (m) Minutes of meetings of public bodies closed to the
    public as provided in the Open Meetings Act until the
    public body makes the minutes available to the public under
    Section 2.06 of the Open Meetings Act.
        (n) Communications between a public body and an
    attorney or auditor representing the public body that would
    not be subject to discovery in litigation, and materials
    prepared or compiled by or for a public body in
    anticipation of a criminal, civil or administrative
    proceeding upon the request of an attorney advising the
    public body, and materials prepared or compiled with
    respect to internal audits of public bodies.
        (o) Information received by a primary or secondary
    school, college or university under its procedures for the
    evaluation of faculty members by their academic peers.
        (p) Administrative or technical information associated
    with automated data processing operations, including but
    not limited to software, operating protocols, computer
    program abstracts, file layouts, source listings, object
    modules, load modules, user guides, documentation
    pertaining to all logical and physical design of
    computerized systems, employee manuals, and any other
    information that, if disclosed, would jeopardize the
    security of the system or its data or the security of
    materials exempt under this Section.
        (q) Documents or materials relating to collective
    negotiating matters between public bodies and their
    employees or representatives, except that any final
    contract or agreement shall be subject to inspection and
    copying.
        (r) Drafts, notes, recommendations and memoranda
    pertaining to the financing and marketing transactions of
    the public body. The records of ownership, registration,
    transfer, and exchange of municipal debt obligations, and
    of persons to whom payment with respect to these
    obligations is made.
        (s) The records, documents and information relating to
    real estate purchase negotiations until those negotiations
    have been completed or otherwise terminated. With regard to
    a parcel involved in a pending or actually and reasonably
    contemplated eminent domain proceeding under the Eminent
    Domain Act, records, documents and information relating to
    that parcel shall be exempt except as may be allowed under
    discovery rules adopted by the Illinois Supreme Court. The
    records, documents and information relating to a real
    estate sale shall be exempt until a sale is consummated.
        (t) Any and all proprietary information and records
    related to the operation of an intergovernmental risk
    management association or self-insurance pool or jointly
    self-administered health and accident cooperative or pool.
        (u) Information concerning a university's adjudication
    of student or employee grievance or disciplinary cases, to
    the extent that disclosure would reveal the identity of the
    student or employee and information concerning any public
    body's adjudication of student or employee grievances or
    disciplinary cases, except for the final outcome of the
    cases.
        (v) Course materials or research materials used by
    faculty members.
        (w) Information related solely to the internal
    personnel rules and practices of a public body.
        (x) Information contained in or related to
    examination, operating, or condition reports prepared by,
    on behalf of, or for the use of a public body responsible
    for the regulation or supervision of financial
    institutions or insurance companies, unless disclosure is
    otherwise required by State law.
        (y) Information the disclosure of which is restricted
    under Section 5-108 of the Public Utilities Act.
        (z) Manuals or instruction to staff that relate to
    establishment or collection of liability for any State tax
    or that relate to investigations by a public body to
    determine violation of any criminal law.
        (aa) Applications, related documents, and medical
    records received by the Experimental Organ Transplantation
    Procedures Board and any and all documents or other records
    prepared by the Experimental Organ Transplantation
    Procedures Board or its staff relating to applications it
    has received.
        (bb) Insurance or self insurance (including any
    intergovernmental risk management association or self
    insurance pool) claims, loss or risk management
    information, records, data, advice or communications.
        (cc) Information and records held by the Department of
    Public Health and its authorized representatives relating
    to known or suspected cases of sexually transmissible
    disease or any information the disclosure of which is
    restricted under the Illinois Sexually Transmissible
    Disease Control Act.
        (dd) Information the disclosure of which is exempted
    under Section 30 of the Radon Industry Licensing Act.
        (ee) Firm performance evaluations under Section 55 of
    the Architectural, Engineering, and Land Surveying
    Qualifications Based Selection Act.
        (ff) Security portions of system safety program plans,
    investigation reports, surveys, schedules, lists, data, or
    information compiled, collected, or prepared by or for the
    Regional Transportation Authority under Section 2.11 of
    the Regional Transportation Authority Act or the St. Clair
    County Transit District under the Bi-State Transit Safety
    Act.
        (gg) Information the disclosure of which is restricted
    and exempted under Section 50 of the Illinois Prepaid
    Tuition Act.
        (hh) Information the disclosure of which is exempted
    under the State Officials and Employees Ethics Act.
        (ii) Beginning July 1, 1999, information that would
    disclose or might lead to the disclosure of secret or
    confidential information, codes, algorithms, programs, or
    private keys intended to be used to create electronic or
    digital signatures under the Electronic Commerce Security
    Act.
        (jj) Information contained in a local emergency energy
    plan submitted to a municipality in accordance with a local
    emergency energy plan ordinance that is adopted under
    Section 11-21.5-5 of the Illinois Municipal Code.
        (kk) Information and data concerning the distribution
    of surcharge moneys collected and remitted by wireless
    carriers under the Wireless Emergency Telephone Safety
    Act.
        (ll) Vulnerability assessments, security measures, and
    response policies or plans that are designed to identify,
    prevent, or respond to potential attacks upon a community's
    population or systems, facilities, or installations, the
    destruction or contamination of which would constitute a
    clear and present danger to the health or safety of the
    community, but only to the extent that disclosure could
    reasonably be expected to jeopardize the effectiveness of
    the measures or the safety of the personnel who implement
    them or the public. Information exempt under this item may
    include such things as details pertaining to the
    mobilization or deployment of personnel or equipment, to
    the operation of communication systems or protocols, or to
    tactical operations.
        (mm) Maps and other records regarding the location or
    security of generation, transmission, distribution,
    storage, gathering, treatment, or switching facilities
    owned by a utility or by the Illinois Power Agency.
        (nn) Law enforcement officer identification
    information or driver identification information compiled
    by a law enforcement agency or the Department of
    Transportation under Section 11-212 of the Illinois
    Vehicle Code.
        (oo) Records and information provided to a residential
    health care facility resident sexual assault and death
    review team or the Executive Council under the Abuse
    Prevention Review Team Act.
        (pp) Information provided to the predatory lending
    database created pursuant to Article 3 of the Residential
    Real Property Disclosure Act, except to the extent
    authorized under that Article.
        (qq) Defense budgets and petitions for certification
    of compensation and expenses for court appointed trial
    counsel as provided under Sections 10 and 15 of the Capital
    Crimes Litigation Act. This subsection (qq) shall apply
    until the conclusion of the trial of the case, even if the
    prosecution chooses not to pursue the death penalty prior
    to trial or sentencing.
        (rr) Information contained in or related to proposals,
    bids, or negotiations related to electric power
    procurement under Section 1-75 of the Illinois Power Agency
    Act and Section 16-111.5 of the Public Utilities Act that
    is determined to be confidential and proprietary by the
    Illinois Power Agency or by the Illinois Commerce
    Commission.
        (ss) Information that is prohibited from being
    disclosed under Section 4 of the Illinois Health and
    Hazardous Substances Registry Act.
    (2) This Section does not authorize withholding of
information or limit the availability of records to the public,
except as stated in this Section or otherwise provided in this
Act.
(Source: P.A. 94-280, eff. 1-1-06; 94-508, eff. 1-1-06; 94-664,
eff. 1-1-06; 94-931, eff. 6-26-06; 94-953, eff. 6-27-06;
94-1055, eff. 1-1-07; 95-331, eff. 8-21-07; 95-481, eff.
8-28-07; 95-941, eff. 8-29-08; 95-988, eff. 6-1-09; revised
10-20-08.)
 
    Section 20. The State Employees Group Insurance Act of 1971
is amended by changing Section 6.11 as follows:
 
    (5 ILCS 375/6.11)
    (Text of Section before amendment by P.A. 95-958)
    Sec. 6.11. Required health benefits; Illinois Insurance
Code requirements. The program of health benefits shall provide
the post-mastectomy care benefits required to be covered by a
policy of accident and health insurance under Section 356t of
the Illinois Insurance Code. The program of health benefits
shall provide the coverage required under Sections 356g.5,
356u, 356w, 356x, 356z.2, 356z.4, 356z.6, 356z.9, 356z.10, and
356z.13 356z.11 of the Illinois Insurance Code. The program of
health benefits must comply with Section 155.37 of the Illinois
Insurance Code.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-978, eff.
1-1-09; revised 10-15-08.)
 
    (Text of Section after amendment by P.A. 95-958)
    Sec. 6.11. Required health benefits; Illinois Insurance
Code requirements. The program of health benefits shall provide
the post-mastectomy care benefits required to be covered by a
policy of accident and health insurance under Section 356t of
the Illinois Insurance Code. The program of health benefits
shall provide the coverage required under Sections 356g.5,
356u, 356w, 356x, 356z.2, 356z.4, 356z.6, 356z.9, 356z.10,
356z.11, and 356z.12, and 356z.13 356z.11 of the Illinois
Insurance Code. The program of health benefits must comply with
Section 155.37 of the Illinois Insurance Code.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-958, eff.
6-1-09; 95-978, eff. 1-1-09; revised 10-15-08.)
 
    Section 25. The Election Code is amended by changing
Sections 13-4 and 14-1 as follows:
 
    (10 ILCS 5/13-4)  (from Ch. 46, par. 13-4)
    Sec. 13-4. Qualifications.
    (a) All persons elected or chosen judge of election must:
(1) be citizens of the United States and entitled to vote at
the next election, except as provided in subsection (b) or (c);
(2) be of good repute and character and not subject to the
registration requirement of the Sex Offender Registration Act;
(3) be able to speak, read and write the English language; (4)
be skilled in the four fundamental rules of arithmetic; (5) be
of good understanding and capable; (6) not be candidates for
any office at the election and not be elected committeemen; and
(7) reside in the precinct in which they are selected to act,
except that in each precinct, not more than one judge of each
party may be appointed from outside such precinct. Any judge
selected to serve in any precinct in which he is not entitled
to vote must reside within and be entitled to vote elsewhere
within the county which encompasses the precinct in which such
judge is appointed, except as provided in subsection (b) or
(c). Such judge must meet the other qualifications of this
Section.
    (b) An election authority may establish a program to permit
a person who is not entitled to vote to be appointed as an
election judge if, as of the date of the election at which the
person serves as a judge, he or she:
        (1) is a U.S. citizen;
        (2) is a junior or senior in good standing enrolled in
    a public or private secondary school;
        (3) has a cumulative grade point average equivalent to
    at least 3.0 on a 4.0 scale;
        (4) has the written approval of the principal of the
    secondary school he or she attends at the time of
    appointment;
        (5) has the written approval of his or her parent or
    legal guardian;
        (6) has satisfactorily completed the training course
    for judges of election described in Sections 13-2.1 and
    13-2.2; and
        (7) meets all other qualifications for appointment and
    service as an election judge.
    No more than one election judge qualifying under this
subsection may serve per political party per precinct. Prior to
appointment, a judge qualifying under this subsection must
certify in writing to the election authority the political
party the judge chooses to affiliate with.
    Students appointed as election judges under this
subsection shall not be counted as absent from school on the
day they serve as judges.
    (c) An election authority may establish a program to permit
a person who is not entitled to vote in that precinct or county
to be appointed as an election judge if, as of the date of the
election at which the person serves as a judge, he or she:
        (1) is a U.S. citizen;
        (2) is currently enrolled in a community college, as
    defined in the Public Community College Act, or a public or
    private Illinois university or college;
        (3) has a cumulative grade point average equivalent to
    at least 3.0 on a 4.0 scale;
        (4) has satisfactorily completed the training course
    for judges of election described in Sections 13-2.1 and
    13-2.2; and
        (5) meets all other qualifications for appointment and
    service as an election judge.
    No more than one election judge qualifying under this
subsection may serve per political party per precinct. Prior to
appointment, a judge qualifying under this subsection must
certify in writing to the election authority the political
party the judge chooses to affiliate with.
    Students appointed as election judges under this
subsection shall not be counted as absent from school on the
day they serve as judges.
(Source: P.A. 95-699, eff. 11-9-07; 95-818, eff. 1-1-09;
revised 9-5-08.)
 
    (10 ILCS 5/14-1)  (from Ch. 46, par. 14-1)
    Sec. 14-1. (a) The board of election commissioners
established or existing under Article 6 shall, at the time and
in the manner provided in Section 14-3.1, select and choose 5
persons, men or women, as judges of election for each precinct
in such city, village or incorporated town.
    Where neither voting machines nor electronic, mechanical
or electric voting systems are used, the board of election
commissioners may, for any precinct with respect to which the
board considers such action necessary or desirable in view of
the number of voters, and shall for general elections for any
precinct containing more than 600 registered voters, appoint in
addition to the 5 judges of election a team of 5 tally judges.
In such precincts the judges of election shall preside over the
election during the hours the polls are open, and the tally
judges, with the assistance of the holdover judges designated
pursuant to Section 14-5.2, shall count the vote after the
closing of the polls. The tally judges shall possess the same
qualifications and shall be appointed in the same manner and
with the same division between political parties as is provided
for judges of election. The foregoing provisions relating to
the appointment of tally judges are inapplicable in counties
with a population of 1,000,000 or more.
    (b) To qualify as judges the persons must:
        (1) be citizens of the United States;
        (2) be of good repute and character and not subject to
    the registration requirement of the Sex Offender
    Registration Act;
        (3) be able to speak, read and write the English
    language;
        (4) be skilled in the 4 fundamental rules of
    arithmetic;
        (5) be of good understanding and capable;
        (6) not be candidates for any office at the election
    and not be elected committeemen;
        (7) reside and be entitled to vote in the precinct in
    which they are selected to serve, except that in each
    precinct not more than one judge of each party may be
    appointed from outside such precinct. Any judge so
    appointed to serve in any precinct in which he is not
    entitled to vote must be entitled to vote elsewhere within
    the county which encompasses the precinct in which such
    judge is appointed and such judge must otherwise meet the
    qualifications of this Section, except as provided in
    subsection (c) or (c-5).
    (c) An election authority may establish a program to permit
a person who is not entitled to vote to be appointed as an
election judge if, as of the date of the election at which the
person serves as a judge, he or she:
        (1) is a U.S. citizen;
        (2) is a junior or senior in good standing enrolled in
    a public or private secondary school;
        (3) has a cumulative grade point average equivalent to
    at least 3.0 on a 4.0 scale;
        (4) has the written approval of the principal of the
    secondary school he or she attends at the time of
    appointment;
        (5) has the written approval of his or her parent or
    legal guardian;
        (6) has satisfactorily completed the training course
    for judges of election described in Sections 13-2.1,
    13-2.2, and 14-4.1; and
        (7) meets all other qualifications for appointment and
    service as an election judge.
    No more than one election judge qualifying under this
subsection may serve per political party per precinct. Prior to
appointment, a judge qualifying under this subsection must
certify in writing to the election authority the political
party the judge chooses to affiliate with.
    Students appointed as election judges under this
subsection shall not be counted as absent from school on the
day they serve as judges.
    (c-5) An election authority may establish a program to
permit a person who is not entitled to vote in that precinct or
county to be appointed as an election judge if, as of the date
of the election at which the person serves as a judge, he or
she:
        (1) is a U.S. citizen;
        (2) is currently enrolled in a community college, as
    defined in the Public Community College Act, or a public or
    private Illinois university or college;
        (3) has a cumulative grade point average equivalent to
    at least 3.0 on a 4.0 scale;
        (4) has satisfactorily completed the training course
    for judges of election described in Sections 13-2.1,
    13-2.2, and 14-4.1; and
        (5) meets all other qualifications for appointment and
    service as an election judge.
    No more than one election judge qualifying under this
subsection may serve per political party per precinct. Prior to
appointment, a judge qualifying under this subsection must
certify in writing to the election authority the political
party the judge chooses to affiliate with.
    Students appointed as election judges under this
subsection shall not be counted as absent from school on the
day they serve as judges.
    (d) The board of election commissioners may select 2
additional judges of election, one from each of the major
political parties, for each 200 voters in excess of 600 in any
precinct having more than 600 voters as authorized by Section
11--3. These additional judges must meet the qualifications
prescribed in this Section.
(Source: P.A. 95-699, eff. 11-9-07; 95-818, eff. 1-1-09;
revised 9-5-08.)
 
    Section 30. The Illinois Identification Card Act is amended
by changing Section 4 as follows:
 
    (15 ILCS 335/4)  (from Ch. 124, par. 24)
    Sec. 4. Identification Card.
    (a) The Secretary of State shall issue a standard Illinois
Identification Card to any natural person who is a resident of
the State of Illinois who applies for such card, or renewal
thereof, or who applies for a standard Illinois Identification
Card upon release as a committed person on parole, mandatory
supervised release, final discharge, or pardon from the
Department of Corrections by submitting an identification card
issued by the Department of Corrections under Section 3-14-1 of
the Unified Code of Corrections, together with the prescribed
fees. No identification card shall be issued to any person who
holds a valid foreign state identification card, license, or
permit unless the person first surrenders to the Secretary of
State the valid foreign state identification card, license, or
permit. The card shall be prepared and supplied by the
Secretary of State and shall include a photograph of the
applicant. The applicant, upon receipt of a card and prior to
its use for any purpose, shall affix his signature thereon in
the space provided therefor. The Illinois Identification Card
may be used for identification purposes in any lawful situation
only by the person to whom it was issued. As used in this Act,
"photograph" means any color photograph or digitally produced
and captured image of an applicant for an identification card.
As used in this Act, "signature" means the name of a person as
written by that person and captured in a manner acceptable to
the Secretary of State.
    (b) The Secretary of State shall issue a special Illinois
Identification Card, which shall be known as an Illinois
Disabled Person Identification Card, to any natural person who
is a resident of the State of Illinois, who is a disabled
person as defined in Section 4A of this Act, who applies for
such card, or renewal thereof. No Disabled Person
Identification Card shall be issued to any person who holds a
valid foreign state identification card, license, or permit
unless the person first surrenders to the Secretary of State
the valid foreign state identification card, license, or
permit. The Secretary of State shall charge no fee to issue
such card. The card shall be prepared and supplied by the
Secretary of State, and shall include a photograph of the
applicant, a designation indicating that the card is an
Illinois Disabled Person Identification Card, and shall
include a comprehensible designation of the type and
classification of the applicant's disability as set out in
Section 4A of this Act. If the applicant so requests, the card
shall include a description of the applicant's disability and
any information about the applicant's disability or medical
history which the Secretary determines would be helpful to the
applicant in securing emergency medical care. The applicant,
upon receipt of such a card and prior to its use for any
purpose, shall have affixed thereon in the space provided
therefor his signature or mark. If a mark is used in lieu of a
signature, such mark shall be affixed to the card in the
presence of two witnesses who attest to the authenticity of the
mark. The Illinois Disabled Person Identification Card may be
used for identification purposes in any lawful situation by the
person to whom it was issued.
    The Illinois Disabled Person Identification Card may be
used as adequate documentation of disability in lieu of a
physician's determination of disability, a determination of
disability from a physician assistant who has been delegated
the authority to make this determination by his or her
supervising physician, a determination of disability from an
advanced practice nurse who has a written collaborative
agreement with a collaborating physician that authorizes the
advanced practice nurse to make this determination, or any
other documentation of disability whenever any State law
requires that a disabled person provide such documentation of
disability, however an Illinois Disabled Person Identification
Card shall not qualify the cardholder to participate in any
program or to receive any benefit which is not available to all
persons with like disabilities. Notwithstanding any other
provisions of law, an Illinois Disabled Person Identification
Card, or evidence that the Secretary of State has issued an
Illinois Disabled Person Identification Card, shall not be used
by any person other than the person named on such card to prove
that the person named on such card is a disabled person or for
any other purpose unless the card is used for the benefit of
the person named on such card, and the person named on such
card consents to such use at the time the card is so used.
    An optometrist's determination of a visual disability
under Section 4A of this Act is acceptable as documentation for
the purpose of issuing an Illinois Disabled Person
Identification Card.
    When medical information is contained on an Illinois
Disabled Person Identification Card, the Office of the
Secretary of State shall not be liable for any actions taken
based upon that medical information.
    (c) Beginning January 1, 1986, the Secretary of State shall
provide that each original or renewal Illinois Identification
Card or Illinois Disabled Person Identification Card issued to
a person under the age of 21, shall be of a distinct nature
from those Illinois Identification Cards or Illinois Disabled
Person Identification Cards issued to individuals 21 years of
age or older. The color designated for Illinois Identification
Cards or Illinois Disabled Person Identification Cards for
persons under the age of 21 shall be at the discretion of the
Secretary of State.
    (c-1) Beginning January 1, 2003, each original or renewal
Illinois Identification Card or Illinois Disabled Person
Identification Card issued to a person under the age of 21
shall display the date upon which the person becomes 18 years
of age and the date upon which the person becomes 21 years of
age.
    (d) The Secretary of State may issue a Senior Citizen
discount card, to any natural person who is a resident of the
State of Illinois who is 60 years of age or older and who
applies for such a card or renewal thereof. The Secretary of
State shall charge no fee to issue such card. The card shall be
issued in every county and applications shall be made available
at, but not limited to, nutrition sites, senior citizen centers
and Area Agencies on Aging. The applicant, upon receipt of such
card and prior to its use for any purpose, shall have affixed
thereon in the space provided therefor his signature or mark.
    (e) The Secretary of State, in his or her discretion, may
designate on each Illinois Identification Card or Illinois
Disabled Person Identification Card a space where the card
holder may place a sticker or decal, issued by the Secretary of
State, of uniform size as the Secretary may specify, that shall
indicate in appropriate language that the card holder has
renewed his or her Illinois Identification Card or Illinois
Disabled Person Identification Card.
(Source: P.A. 95-762, eff. 1-1-09; 95-779, eff. 1-1-09; revised
9-5-08.)
 
    Section 35. The Civil Administrative Code of Illinois is
amended by changing Sections 1-5, 5-15, and 5-20 as follows:
 
    (20 ILCS 5/1-5)
    Sec. 1-5. Articles. The Civil Administrative Code of
Illinois consists of the following Articles:
    Article 1. General Provisions (20 ILCS 5/1-1 and
following).
    Article 5. Departments of State Government Law (20 ILCS
5/5-1 and following).
    Article 50. State Budget Law (15 ILCS 20/).
    Article 110. Department on Aging Law (20 ILCS 110/).
    Article 205. Department of Agriculture Law (20 ILCS 205/).
    Article 250. State Fair Grounds Title Law (5 ILCS 620/).
    Article 310. Department of Human Services (Alcoholism and
Substance Abuse) Law (20 ILCS 310/).
    Article 405. Department of Central Management Services Law
(20 ILCS 405/).
    Article 510. Department of Children and Family Services
Powers Law (20 ILCS 510/).
    Article 605. Department of Commerce and Economic
Opportunity Law (20 ILCS 605/).
    Article 805. Department of Natural Resources
(Conservation) Law (20 ILCS 805/).
    Article 1005. Department of Employment Security Law (20
ILCS 1005/).
    Article 1405. Department of Insurance Law (20 ILCS 1405/).
    Article 1505. Department of Labor Law (20 ILCS 1505/).
    Article 1710. Department of Human Services (Mental Health
and Developmental Disabilities) Law (20 ILCS 1710/).
    Article 1905. Department of Natural Resources (Mines and
Minerals) Law (20 ILCS 1905/).
    Article 2005. Department of Nuclear Safety Law (20 ILCS
2005/).
    Article 2105. Department of Professional Regulation Law
(20 ILCS 2105/).
    Article 2205. Department of Healthcare and Family Services
Law (20 ILCS 2205/).
    Article 2310. Department of Public Health Powers and Duties
Law (20 ILCS 2310/).
    Article 2505. Department of Revenue Law (20 ILCS 2505/).
    Article 2510. Certified Audit Program Law (20 ILCS 2510/).
    Article 2605. Department of State Police Law (20 ILCS
2605/).
    Article 2705. Department of Transportation Law (20 ILCS
2705/).
    Article 3000. University of Illinois Exercise of Functions
and Duties Law (110 ILCS 355/).
(Source: P.A. 95-331, eff. 8-21-07; revised 11-6-08.)
 
    (20 ILCS 5/5-15)  (was 20 ILCS 5/3)
    Sec. 5-15. Departments of State government. The
Departments of State government are created as follows:
    The Department on Aging.
    The Department of Agriculture.
    The Department of Central Management Services.
    The Department of Children and Family Services.
    The Department of Commerce and Economic Opportunity.
    The Department of Corrections.
    The Department of Employment Security.
    The Illinois Emergency Management Agency.
    The Department of Financial and Professional Regulation.
    The Department of Financial Institutions.
    The Department of Healthcare and Family Services.
    The Department of Human Rights.
    The Department of Human Services.
    The Illinois Power Agency.
    The Department of Insurance.
    The Department of Juvenile Justice.
    The Department of Labor.
    The Department of the Lottery.
    The Department of Natural Resources.
    The Department of Professional Regulation.
    The Department of Public Health.
    The Department of Revenue.
    The Department of State Police.
    The Department of Transportation.
    The Department of Veterans' Affairs.
(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07;
95-481, eff. 8-28-07; 95-777, eff. 8-4-08; revised 10-23-08.)
 
    (20 ILCS 5/5-20)  (was 20 ILCS 5/4)
    Sec. 5-20. Heads of departments. Each department shall have
an officer as its head who shall be known as director or
secretary and who shall, subject to the provisions of the Civil
Administrative Code of Illinois, execute the powers and
discharge the duties vested by law in his or her respective
department.
    The following officers are hereby created:
    Director of Aging, for the Department on Aging.
    Director of Agriculture, for the Department of
Agriculture.
    Director of Central Management Services, for the
Department of Central Management Services.
    Director of Children and Family Services, for the
Department of Children and Family Services.
    Director of Commerce and Economic Opportunity, for the
Department of Commerce and Economic Opportunity.
    Director of Corrections, for the Department of
Corrections.
    Director of the Illinois Emergency Management Agency, for
the Illinois Emergency Management Agency.
    Director of Employment Security, for the Department of
Employment Security.
    Secretary of Financial and Professional Regulation, for
the Department of Financial and Professional Regulation.
    Director of Financial Institutions, for the Department of
Financial Institutions.
    Director of Healthcare and Family Services, for the
Department of Healthcare and Family Services.
    Director of Human Rights, for the Department of Human
Rights.
    Secretary of Human Services, for the Department of Human
Services.
    Director of the Illinois Power Agency, for the Illinois
Power Agency.
    Director of Insurance, for the Department of Insurance.
    Director of Juvenile Justice, for the Department of
Juvenile Justice.
    Director of Labor, for the Department of Labor.
    Director of the Lottery, for the Department of the Lottery.
    Director of Natural Resources, for the Department of
Natural Resources.
    Director of Professional Regulation, for the Department of
Professional Regulation.
    Director of Public Health, for the Department of Public
Health.
    Director of Revenue, for the Department of Revenue.
    Director of State Police, for the Department of State
Police.
    Secretary of Transportation, for the Department of
Transportation.
    Director of Veterans' Affairs, for the Department of
Veterans' Affairs.
(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07;
95-481, eff. 8-28-07; 95-777, eff. 8-4-08; revised 10-23-08.)
 
    Section 40. The Illinois Act on the Aging is amended by
changing Sections 4.03 and 4.04 as follows:
 
    (20 ILCS 105/4.03)  (from Ch. 23, par. 6104.03)
    Sec. 4.03. The Department on Aging, in cooperation with the
Department of Human Services and any other appropriate State,
local or federal agency, shall, without regard to income
guidelines, establish a nursing home prescreening program to
determine whether Alzheimer's Disease and related disorders
victims, and persons who are deemed as blind or disabled as
defined by the Social Security Act and who are in need of long
term care, may be satisfactorily cared for in their homes
through the use of home and community based services.
Responsibility for prescreening shall be vested with case
coordination units. Prescreening shall occur: (i) when
hospital discharge planners have advised the case coordination
unit of the imminent risk of nursing home placement of a
patient who meets the above criteria and in advance of
discharge of the patient; or (ii) when a case coordination unit
has been advised of the imminent risk of nursing home placement
of an individual in the community. The individual who is
prescreened shall be informed of all appropriate options,
including placement in a nursing home and the availability of
in-home and community-based services and shall be advised of
her or his right to refuse nursing home, in-home,
community-based, or all services. Case coordination units
under contract with the Department may charge a fee for the
prescreening provided under this Section and the fee shall be
no greater than the cost of such services to the case
coordination unit. At the time of each prescreening, case
coordination units shall provide information regarding the
Office of State Long Term Care Ombudsman's Residents Right to
Know database as authorized in subsection (c-5) of Section
4.04.
(Source: P.A. 95-80, eff. 8-13-07; 95-823, eff. 1-1-09; revised
9-5-08.)
 
    (20 ILCS 105/4.04)  (from Ch. 23, par. 6104.04)
    Sec. 4.04. Long Term Care Ombudsman Program.
    (a) Long Term Care Ombudsman Program. The Department shall
establish a Long Term Care Ombudsman Program, through the
Office of State Long Term Care Ombudsman ("the Office"), in
accordance with the provisions of the Older Americans Act of
1965, as now or hereafter amended.
    (b) Definitions. As used in this Section, unless the
context requires otherwise:
        (1) "Access" has the same meaning as in Section 1-104
    of the Nursing Home Care Act, as now or hereafter amended;
    that is, it means the right to:
            (i) Enter any long term care facility or assisted
        living or shared housing establishment or supportive
        living facility;
            (ii) Communicate privately and without restriction
        with any resident, regardless of age, who consents to
        the communication;
            (iii) Seek consent to communicate privately and
        without restriction with any resident, regardless of
        age;
            (iv) Inspect the clinical and other records of a
        resident, regardless of age, with the express written
        consent of the resident;
            (v) Observe all areas of the long term care
        facility or supportive living facilities, assisted
        living or shared housing establishment except the
        living area of any resident who protests the
        observation.
        (2) "Long Term Care Facility" means (i) any facility as
    defined by Section 1-113 of the Nursing Home Care Act, as
    now or hereafter amended; and (ii) any skilled nursing
    facility or a nursing facility which meets the requirements
    of Section 1819(a), (b), (c), and (d) or Section 1919(a),
    (b), (c), and (d) of the Social Security Act, as now or
    hereafter amended (42 U.S.C. 1395i-3(a), (b), (c), and (d)
    and 42 U.S.C. 1396r(a), (b), (c), and (d)).
        (2.5) "Assisted living establishment" and "shared
    housing establishment" have the meanings given those terms
    in Section 10 of the Assisted Living and Shared Housing
    Act.
        (2.7) "Supportive living facility" means a facility
    established under Section 5-5.01a of the Illinois Public
    Aid Code.
        (3) "State Long Term Care Ombudsman" means any person
    employed by the Department to fulfill the requirements of
    the Office of State Long Term Care Ombudsman as required
    under the Older Americans Act of 1965, as now or hereafter
    amended, and Departmental policy.
        (3.1) "Ombudsman" means any designated representative
    of a regional long term care ombudsman program; provided
    that the representative, whether he is paid for or
    volunteers his ombudsman services, shall be qualified and
    designated by the Office to perform the duties of an
    ombudsman as specified by the Department in rules and in
    accordance with the provisions of the Older Americans Act
    of 1965, as now or hereafter amended.
    (c) Ombudsman; rules. The Office of State Long Term Care
Ombudsman shall be composed of at least one full-time ombudsman
and shall include a system of designated regional long term
care ombudsman programs. Each regional program shall be
designated by the State Long Term Care Ombudsman as a
subdivision of the Office and any representative of a regional
program shall be treated as a representative of the Office.
    The Department, in consultation with the Office, shall
promulgate administrative rules in accordance with the
provisions of the Older Americans Act of 1965, as now or
hereafter amended, to establish the responsibilities of the
Department and the Office of State Long Term Care Ombudsman and
the designated regional Ombudsman programs. The administrative
rules shall include the responsibility of the Office and
designated regional programs to investigate and resolve
complaints made by or on behalf of residents of long term care
facilities, supportive living facilities, and assisted living
and shared housing establishments, including the option to
serve residents under the age of 60, relating to actions,
inaction, or decisions of providers, or their representatives,
of long term care facilities, of supported living facilities,
of assisted living and shared housing establishments, of public
agencies, or of social services agencies, which may adversely
affect the health, safety, welfare, or rights of such
residents. The Office and designated regional programs may
represent all residents, but are not required by this Act to
represent persons under 60 years of age, except to the extent
required by federal law. When necessary and appropriate,
representatives of the Office shall refer complaints to the
appropriate regulatory State agency. The Department, in
consultation with the Office, shall cooperate with the
Department of Human Services and other State agencies in
providing information and training to designated regional long
term care ombudsman programs about the appropriate assessment
and treatment (including information about appropriate
supportive services, treatment options, and assessment of
rehabilitation potential) of the residents they serve,
including children, persons with mental illness (other than
Alzheimer's disease and related disorders), and persons with
developmental disabilities.
    The State Long Term Care Ombudsman and all other ombudsmen,
as defined in paragraph (3.1) of subsection (b) must submit to
background checks under the Health Care Worker Background Check
Act and receive training, as prescribed by the Illinois
Department on Aging, before visiting facilities. The training
must include information specific to assisted living
establishments, supportive living facilities, and shared
housing establishments and to the rights of residents
guaranteed under the corresponding Acts and administrative
rules.
    (c-5) Consumer Choice Information Reports. The Office
shall:
        (1) In collaboration with the Attorney General, create
    a Consumer Choice Information Report form to be completed
    by all licensed long term care facilities to aid
    Illinoisans and their families in making informed choices
    about long term care. The Office shall create a Consumer
    Choice Information Report for each type of licensed long
    term care facility.
        (2) Develop a database of Consumer Choice Information
    Reports completed by licensed long term care facilities
    that includes information in the following consumer
    categories:
            (A) Medical Care, Services, and Treatment.
            (B) Special Services and Amenities.
            (C) Staffing.
            (D) Facility Statistics and Resident Demographics.
            (E) Ownership and Administration.
            (F) Safety and Security.
            (G) Meals and Nutrition.
            (H) Rooms, Furnishings, and Equipment.
            (I) Family, Volunteer, and Visitation Provisions.
        (3) Make this information accessible to the public,
    including on the Internet by means of a hyperlink labeled
    "Resident's Right to Know" on the Office's World Wide Web
    home page.
        (4) Have the authority, with the Attorney General, to
    verify that information provided by a facility is accurate.
        (5) Request a new report from any licensed facility
    whenever it deems necessary.
    (d) Access and visitation rights.
        (1) In accordance with subparagraphs (A) and (E) of
    paragraph (3) of subsection (c) of Section 1819 and
    subparagraphs (A) and (E) of paragraph (3) of subsection
    (c) of Section 1919 of the Social Security Act, as now or
    hereafter amended (42 U.S.C. 1395i-3 (c)(3)(A) and (E) and
    42 U.S.C. 1396r (c)(3)(A) and (E)), and Section 712 of the
    Older Americans Act of 1965, as now or hereafter amended
    (42 U.S.C. 3058f), a long term care facility, supportive
    living facility, assisted living establishment, and shared
    housing establishment must:
            (i) permit immediate access to any resident,
        regardless of age, by a designated ombudsman; and
            (ii) permit representatives of the Office, with
        the permission of the resident's legal representative
        or legal guardian, to examine a resident's clinical and
        other records, regardless of the age of the resident,
        and if a resident is unable to consent to such review,
        and has no legal guardian, permit representatives of
        the Office appropriate access, as defined by the
        Department, in consultation with the Office, in
        administrative rules, to the resident's records.
        (2) Each long term care facility, supportive living
    facility, assisted living establishment, and shared
    housing establishment shall display, in multiple,
    conspicuous public places within the facility accessible
    to both visitors and residents and in an easily readable
    format, the address and phone number of the Office of the
    Long Term Care Ombudsman, in a manner prescribed by the
    Office.
    (e) Immunity. An ombudsman or any representative of the
Office participating in the good faith performance of his or
her official duties shall have immunity from any liability
(civil, criminal or otherwise) in any proceedings (civil,
criminal or otherwise) brought as a consequence of the
performance of his official duties.
    (f) Business offenses.
        (1) No person shall:
            (i) Intentionally prevent, interfere with, or
        attempt to impede in any way any representative of the
        Office in the performance of his official duties under
        this Act and the Older Americans Act of 1965; or
            (ii) Intentionally retaliate, discriminate
        against, or effect reprisals against any long term care
        facility resident or employee for contacting or
        providing information to any representative of the
        Office.
        (2) A violation of this Section is a business offense,
    punishable by a fine not to exceed $501.
        (3) The Director of Aging, in consultation with the
    Office, shall notify the State's Attorney of the county in
    which the long term care facility, supportive living
    facility, or assisted living or shared housing
    establishment is located, or the Attorney General, of any
    violations of this Section.
    (g) Confidentiality of records and identities. The
Department shall establish procedures for the disclosure by the
State Ombudsman or the regional ombudsmen entities of files
maintained by the program. The procedures shall provide that
the files and records may be disclosed only at the discretion
of the State Long Term Care Ombudsman or the person designated
by the State Ombudsman to disclose the files and records, and
the procedures shall prohibit the disclosure of the identity of
any complainant, resident, witness, or employee of a long term
care provider unless:
        (1) the complainant, resident, witness, or employee of
    a long term care provider or his or her legal
    representative consents to the disclosure and the consent
    is in writing;
        (2) the complainant, resident, witness, or employee of
    a long term care provider gives consent orally; and the
    consent is documented contemporaneously in writing in
    accordance with such requirements as the Department shall
    establish; or
        (3) the disclosure is required by court order.
    (h) Legal representation. The Attorney General shall
provide legal representation to any representative of the
Office against whom suit or other legal action is brought in
connection with the performance of the representative's
official duties, in accordance with the State Employee
Indemnification Act.
    (i) Treatment by prayer and spiritual means. Nothing in
this Act shall be construed to authorize or require the medical
supervision, regulation or control of remedial care or
treatment of any resident in a long term care facility operated
exclusively by and for members or adherents of any church or
religious denomination the tenets and practices of which
include reliance solely upon spiritual means through prayer for
healing.
(Source: P.A. 95-620, eff. 9-17-07; 95-823, eff. 1-1-09;
revised 9-5-08.)
 
    Section 45. The Child Death Review Team Act is amended by
changing Section 20 as follows:
 
    (20 ILCS 515/20)
    Sec. 20. Reviews of child deaths.
    (a) Every child death shall be reviewed by the team in the
subregion which has primary case management responsibility.
The deceased child must be one of the following:
        (1) A ward of the Department.
        (2) The subject of an open service case maintained by
    the Department.
        (3) The subject of a pending child abuse or neglect
    investigation.
        (4) A child who was the subject of an abuse or neglect
    investigation at any time during the 12 months preceding
    the child's death.
        (5) Any other child whose death is reported to the
    State central register as a result of alleged child abuse
    or neglect which report is subsequently indicated.
    A child death review team may, at its discretion, review
other sudden, unexpected, or unexplained child deaths, and
cases of serious or fatal injuries to a child identified under
the Children's Child Advocacy Center Act.
    (b) A child death review team's purpose in conducting
reviews of child deaths is to do the following:
        (1) Assist in determining the cause and manner of the
    child's death, when requested.
        (2) Evaluate means by which the death might have been
    prevented.
        (3) Report its findings to appropriate agencies and
    make recommendations that may help to reduce the number of
    child deaths caused by abuse or neglect.
        (4) Promote continuing education for professionals
    involved in investigating, treating, and preventing child
    abuse and neglect as a means of preventing child deaths due
    to abuse or neglect.
        (5) Make specific recommendations to the Director and
    the Inspector General of the Department concerning the
    prevention of child deaths due to abuse or neglect and the
    establishment of protocols for investigating child deaths.
    (c) A child death review team shall review a child death as
soon as practical and not later than 90 days following the
completion by the Department of the investigation of the death
under the Abused and Neglected Child Reporting Act. When there
has been no investigation by the Department, the child death
review team shall review a child's death within 90 days after
obtaining the information necessary to complete the review from
the coroner, pathologist, medical examiner, or law enforcement
agency, depending on the nature of the case. A child death
review team shall meet at least once in each calendar quarter.
    (d) The Director shall, within 90 days, review and reply to
recommendations made by a team under item (5) of subsection
(b). With respect to each recommendation made by a team, the
Director shall submit his or her reply both to the chairperson
of that team and to the chairperson of the Executive Council.
The Director's reply to each recommendation must include a
statement as to whether the Director intends to implement the
recommendation.
    The Director shall implement recommendations as feasible
and appropriate and shall respond in writing to explain the
implementation or nonimplementation of the recommendations.
    (e) Within 90 days after the Director submits a reply with
respect to a recommendation as required by subsection (d), the
Director must submit an additional report that sets forth in
detail the way, if any, in which the Director will implement
the recommendation and the schedule for implementing the
recommendation. The Director shall submit this report to the
chairperson of the team that made the recommendation and to the
chairperson of the Executive Council.
    (f) Within 180 days after the Director submits a report
under subsection (e) concerning the implementation of a
recommendation, the Director shall submit a further report to
the chairperson of the team that made the recommendation and to
the chairperson of the Executive Council. This report shall set
forth the specific changes in the Department's policies and
procedures that have been made in response to the
recommendation.
(Source: P.A. 95-405, eff. 6-1-08; 95-527, eff. 6-1-08; 95-876,
eff. 8-21-08; revised 10-23-08.)
 
    Section 50. The Department of Public Health Powers and
Duties Law of the Civil Administrative Code of Illinois is
amended by changing Sections 2310-76 and 2310-90 as follows:
 
    (20 ILCS 2310/2310-76)
    Sec. 2310-76. Chronic Disease Prevention and Health
Promotion Task Force.
    (a) In Illinois, as well as in other parts of the United
States, chronic diseases are a significant health and economic
problem for our citizens and State government. Chronic diseases
such as cancer, diabetes, cardiovascular disease, and
arthritis are largely preventable non-communicable conditions
associated with risk factors such as poor nutrition, physical
inactivity, tobacco or alcohol abuse, as well as other social
determinants of chronic illness. It is fully documented by
national and State data that significant disparity exists
between racial, ethnic, and socioeconomic groups and that the
incidence and impact of many of these conditions
disproportionately affect these populations.
    Chronic diseases can take away a person's quality of life
or his or her ability to work. The Centers for Disease Control
and Prevention reports that 7 out of 10 Americans who die each
year, or more than 1.7 million people, die of a chronic
disease. In Illinois, studies have indicated that during the
study period the State has spent more than $12.5 billion in
health care dollars to treat chronic diseases in our State. The
financial burden for Illinois from the impact of lost work days
and lower employee productivity during the same time period
related to chronic diseases resulted in an annual economic loss
of $43.6 billion. These same studies have concluded that
improvements in preventing and managing chronic diseases could
drastically reduce future costs associated with chronic
disease in Illinois and that the most effective way to trim
healthcare spending in Illinois and across the U.S. is to take
measures aimed at preventing diseases before we have to treat
them. Furthermore, by addressing health disparities and by
targeting chronic disease prevention and health promotion
services toward the highest risk groups, especially in
communities where racial, ethnic, and socioeconomic factors
indicate high rates of these diseases, the goals of improving
the overall health status for all Illinois residents can be
achieved. Health promotion and prevention programs and
activities are scattered throughout a number of State agencies
with various streams of funding and little coordination. While
the State has been looking at making significant changes to
healthcare coverage for a portion of the population, in order
to have the most effective impact, any changes to the
healthcare delivery system in Illinois should take into
consideration and integrate the role of prevention and health
promotion in that system.
    (b) Subject to appropriation, within 6 months after the
effective date of this amendatory Act of the 95th General
Assembly, a Task Force on Chronic Disease Prevention and Health
Promotion shall be convened to study and make recommendations
regarding the structure of the chronic disease prevention and
health promotion system in Illinois, as well as changes that
should be made to the system in order to integrate and
coordinate efforts in the State and ensure continuity and
consistency of purpose and the elimination of disparity in the
delivery of this care in Illinois.
    (c) The Department of Public Health shall have primary
responsibility for, and shall provide staffing and technical
and administrative support for the Task Force in its efforts.
The other State agencies represented on the Task Force shall
work cooperatively with the Department of Public Health to
provide administrative and technical support to the Task Force
in its efforts. Membership of the Task Force shall consist of
18 members as follows: the Director of Public Health, who shall
serve as Chair; the Secretary of Human Services or his or her
designee; the Director of Aging or his or her designee; the
Director of Healthcare and Family Services or his or her
designee; 4 members of the General Assembly, one from the State
Senate appointed by the President of the Senate, one from the
State Senate appointed by the Minority Leader of the Senate,
one from the House of Representatives appointed by the Speaker
of the House, and one from the House of Representatives
appointed by the Minority Leader of the House; and 10 members
appointed by the Director of Public Health and who shall be
representative of State associations and advocacy
organizations with a primary focus that includes chronic
disease prevention, public health delivery, medicine, health
care and disease management, or community health.
    (d) The Task Force shall seek input from interested parties
and shall hold a minimum of 3 public hearings across the State,
including one in northern Illinois, one in central Illinois,
and one in southern Illinois.
    (e) On or before July 1, 2010, the Task Force shall, at a
minimum, make recommendations to the Director of Public Health
on the following: reforming the delivery system for chronic
disease prevention and health promotion in Illinois; ensuring
adequate funding for infrastructure and delivery of programs;
addressing health disparity; and the role of health promotion
and chronic disease prevention in support of State spending on
health care.
(Source: P.A. 95-900, eff. 8-25-08; revised 9-10-08.)
 
    (20 ILCS 2310/2310-90)  (was 20 ILCS 2310/55.09)
    Sec. 2310-90. Laboratories; fees; Public Health Laboratory
Services Revolving Fund. To maintain physical, chemical,
bacteriological, and biological laboratories; to make
examinations of milk, water, atmosphere, sewage, wastes, and
other substances, and equipment and processes relating
thereto; to make diagnostic tests for diseases and tests for
the evaluation of health hazards considered necessary for the
protection of the people of the State; and to assess a
reasonable fee for services provided as established by
regulation, under the Illinois Administrative Procedure Act,
which shall not exceed the Department's actual costs to provide
these services.
    Excepting fees collected under the Newborn Metabolic
Screening Phenylketonuria Testing Act and the Lead Poisoning
Prevention Act, all fees shall be deposited into the Public
Health Laboratory Services Revolving Fund. Other State and
federal funds related to laboratory services may also be
deposited into the Fund, and all interest that accrues on the
moneys in the Fund shall be deposited into the Fund.
    Moneys shall be appropriated from the Fund solely for the
purposes of testing specimens submitted in support of
Department programs established for the protection of human
health, welfare, and safety, and for testing specimens
submitted by physicians and other health care providers, to
determine whether chemically hazardous, biologically
infectious substances, or other disease causing conditions are
present.
(Source: P.A. 91-239, eff. 1-1-00; revised 1-22-08.)
 
    Section 55. The Criminal Identification Act is amended by
changing Section 5 as follows:
 
    (20 ILCS 2630/5)  (from Ch. 38, par. 206-5)
    Sec. 5. Arrest reports; expungement.
    (a) All policing bodies of this State shall furnish to the
Department, daily, in the form and detail the Department
requires, fingerprints and descriptions of all persons who are
arrested on charges of violating any penal statute of this
State for offenses that are classified as felonies and Class A
or B misdemeanors and of all minors of the age of 10 and over
who have been arrested for an offense which would be a felony
if committed by an adult, and may forward such fingerprints and
descriptions for minors arrested for Class A or B misdemeanors.
Moving or nonmoving traffic violations under the Illinois
Vehicle Code shall not be reported except for violations of
Chapter 4, Section 11-204.1, or Section 11-501 of that Code. In
addition, conservation offenses, as defined in the Supreme
Court Rule 501(c), that are classified as Class B misdemeanors
shall not be reported.
    Whenever an adult or minor prosecuted as an adult, not
having previously been convicted of any criminal offense or
municipal ordinance violation, charged with a violation of a
municipal ordinance or a felony or misdemeanor, is acquitted or
released without being convicted, whether the acquittal or
release occurred before, on, or after the effective date of
this amendatory Act of 1991, the Chief Judge of the circuit
wherein the charge was brought, any judge of that circuit
designated by the Chief Judge, or in counties of less than
3,000,000 inhabitants, the presiding trial judge at the
defendant's trial may upon verified petition of the defendant
order the record of arrest expunged from the official records
of the arresting authority and the Department and order that
the records of the clerk of the circuit court be sealed until
further order of the court upon good cause shown and the name
of the defendant obliterated on the official index required to
be kept by the circuit court clerk under Section 16 of the
Clerks of Courts Act, but the order shall not affect any index
issued by the circuit court clerk before the entry of the
order. The Department may charge the petitioner a fee
equivalent to the cost of processing any order to expunge or
seal the records, and the fee shall be deposited into the State
Police Services Fund. The records of those arrests, however,
that result in a disposition of supervision for any offense
shall not be expunged from the records of the arresting
authority or the Department nor impounded by the court until 2
years after discharge and dismissal of supervision. Those
records that result from a supervision for a violation of
Section 3-707, 3-708, 3-710, 5-401.3, or 11-503 of the Illinois
Vehicle Code or a similar provision of a local ordinance, or
for a violation of Section 12-3.2, 12-15 or 16A-3 of the
Criminal Code of 1961, or probation under Section 10 of the
Cannabis Control Act, Section 410 of the Illinois Controlled
Substances Act, Section 70 of the Methamphetamine Control and
Community Protection Act, Section 12-4.3(b)(1) and (2) of the
Criminal Code of 1961 (as those provisions existed before their
deletion by Public Act 89-313), Section 10-102 of the Illinois
Alcoholism and Other Drug Dependency Act when the judgment of
conviction has been vacated, Section 40-10 of the Alcoholism
and Other Drug Abuse and Dependency Act when the judgment of
conviction has been vacated, or Section 10 of the Steroid
Control Act shall not be expunged from the records of the
arresting authority nor impounded by the court until 5 years
after termination of probation or supervision. Those records
that result from a supervision for a violation of Section
11-501 of the Illinois Vehicle Code or a similar provision of a
local ordinance, shall not be expunged. All records set out
above may be ordered by the court to be expunged from the
records of the arresting authority and impounded by the court
after 5 years, but shall not be expunged by the Department, but
shall, on court order be sealed by the Department and may be
disseminated by the Department only as required by law or to
the arresting authority, the State's Attorney, and the court
upon a later arrest for the same or a similar offense or for
the purpose of sentencing for any subsequent felony. Upon
conviction for any offense, the Department of Corrections shall
have access to all sealed records of the Department pertaining
to that individual.
    (a-5) Those records maintained by the Department for
persons arrested prior to their 17th birthday shall be expunged
as provided in Section 5-915 of the Juvenile Court Act of 1987.
    (b) Whenever a person has been convicted of a crime or of
the violation of a municipal ordinance, in the name of a person
whose identity he has stolen or otherwise come into possession
of, the aggrieved person from whom the identity was stolen or
otherwise obtained without authorization, upon learning of the
person having been arrested using his identity, may, upon
verified petition to the chief judge of the circuit wherein the
arrest was made, have a court order entered nunc pro tunc by
the chief judge to correct the arrest record, conviction
record, if any, and all official records of the arresting
authority, the Department, other criminal justice agencies,
the prosecutor, and the trial court concerning such arrest, if
any, by removing his name from all such records in connection
with the arrest and conviction, if any, and by inserting in the
records the name of the offender, if known or ascertainable, in
lieu of the aggrieved's name. The records of the clerk of the
circuit court clerk shall be sealed until further order of the
court upon good cause shown and the name of the aggrieved
person obliterated on the official index required to be kept by
the circuit court clerk under Section 16 of the Clerks of
Courts Act, but the order shall not affect any index issued by
the circuit court clerk before the entry of the order. Nothing
in this Section shall limit the Department of State Police or
other criminal justice agencies or prosecutors from listing
under an offender's name the false names he or she has used.
For purposes of this Section, convictions for moving and
nonmoving traffic violations other than convictions for
violations of Chapter 4, Section 11-204.1 or Section 11-501 of
the Illinois Vehicle Code shall not be a bar to expunging the
record of arrest and court records for violation of a
misdemeanor or municipal ordinance.
    (c) Whenever a person who has been convicted of an offense
is granted a pardon by the Governor which specifically
authorizes expungement, he may, upon verified petition to the
chief judge of the circuit where the person had been convicted,
any judge of the circuit designated by the Chief Judge, or in
counties of less than 3,000,000 inhabitants, the presiding
trial judge at the defendant's trial, may have a court order
entered expunging the record of arrest from the official
records of the arresting authority and order that the records
of the clerk of the circuit court and the Department be sealed
until further order of the court upon good cause shown or as
otherwise provided herein, and the name of the defendant
obliterated from the official index requested to be kept by the
circuit court clerk under Section 16 of the Clerks of Courts
Act in connection with the arrest and conviction for the
offense for which he had been pardoned but the order shall not
affect any index issued by the circuit court clerk before the
entry of the order. All records sealed by the Department may be
disseminated by the Department only as required by law or to
the arresting authority, the State's Attorney, and the court
upon a later arrest for the same or similar offense or for the
purpose of sentencing for any subsequent felony. Upon
conviction for any subsequent offense, the Department of
Corrections shall have access to all sealed records of the
Department pertaining to that individual. Upon entry of the
order of expungement, the clerk of the circuit court shall
promptly mail a copy of the order to the person who was
pardoned.
    (c-5) Whenever a person has been convicted of criminal
sexual assault, aggravated criminal sexual assault, predatory
criminal sexual assault of a child, criminal sexual abuse, or
aggravated criminal sexual abuse, the victim of that offense
may request that the State's Attorney of the county in which
the conviction occurred file a verified petition with the
presiding trial judge at the defendant's trial to have a court
order entered to seal the records of the clerk of the circuit
court in connection with the proceedings of the trial court
concerning that offense. However, the records of the arresting
authority and the Department of State Police concerning the
offense shall not be sealed. The court, upon good cause shown,
shall make the records of the clerk of the circuit court in
connection with the proceedings of the trial court concerning
the offense available for public inspection.
    (c-6) If a conviction has been set aside on direct review
or on collateral attack and the court determines by clear and
convincing evidence that the defendant was factually innocent
of the charge, the court shall enter an expungement order as
provided in subsection (b) of Section 5-5-4 of the Unified Code
of Corrections.
    (d) Notice of the petition for subsections (a), (b), and
(c) shall be served by the clerk upon the State's Attorney or
prosecutor charged with the duty of prosecuting the offense,
the Department of State Police, the arresting agency and the
chief legal officer of the unit of local government affecting
the arrest. Unless the State's Attorney or prosecutor, the
Department of State Police, the arresting agency or such chief
legal officer objects to the petition within 30 days from the
date of the notice, the court shall enter an order granting or
denying the petition. The clerk of the court shall promptly
mail a copy of the order to the person, the arresting agency,
the prosecutor, the Department of State Police and such other
criminal justice agencies as may be ordered by the judge.
    (e) Nothing herein shall prevent the Department of State
Police from maintaining all records of any person who is
admitted to probation upon terms and conditions and who
fulfills those terms and conditions pursuant to Section 10 of
the Cannabis Control Act, Section 410 of the Illinois
Controlled Substances Act, Section 70 of the Methamphetamine
Control and Community Protection Act, Section 12-4.3 of the
Criminal Code of 1961, Section 10-102 of the Illinois
Alcoholism and Other Drug Dependency Act, Section 40-10 of the
Alcoholism and Other Drug Abuse and Dependency Act, or Section
10 of the Steroid Control Act.
    (f) No court order issued under the expungement provisions
of this Section shall become final for purposes of appeal until
30 days after notice is received by the Department. Any court
order contrary to the provisions of this Section is void.
    (g) Except as otherwise provided in subsection (c-5) of
this Section, the court shall not order the sealing or
expungement of the arrest records and records of the circuit
court clerk of any person granted supervision for or convicted
of any sexual offense committed against a minor under 18 years
of age. For the purposes of this Section, "sexual offense
committed against a minor" includes but is not limited to the
offenses of indecent solicitation of a child or criminal sexual
abuse when the victim of such offense is under 18 years of age.
    (h) (1) Applicability. Notwithstanding any other provision
of this Act to the contrary and cumulative with any rights to
expungement of criminal records, this subsection authorizes
the sealing of criminal records of adults and of minors
prosecuted as adults.
    (2) Sealable offenses. The following offenses may be
sealed:
        (A) All municipal ordinance violations and
    misdemeanors, with the exception of the following:
            (i) violations of Section 11-501 of the Illinois
        Vehicle Code or a similar provision of a local
        ordinance;
            (ii) violations of Article 11 of the Criminal Code
        of 1961 or a similar provision of a local ordinance,
        except Section 11-14 of the Criminal Code of 1961 as
        provided in clause B(i) of this subsection (h);
            (iii) violations of Section 12-15, 12-30, or 26-5
        of the Criminal Code of 1961 or a similar provision of
        a local ordinance;
            (iv) violations that are a crime of violence as
        defined in Section 2 of the Crime Victims Compensation
        Act or a similar provision of a local ordinance;
            (v) Class A misdemeanor violations of the Humane
        Care for Animals Act; and
            (vi) any offense or attempted offense that would
        subject a person to registration under the Sex Offender
        Registration Act.
        (B) Misdemeanor and Class 4 felony violations of:
            (i) Section 11-14 of the Criminal Code of 1961;
            (ii) Section 4 of the Cannabis Control Act;
            (iii) Section 402 of the Illinois Controlled
        Substances Act; and
            (iv) Section 60 of the Methamphetamine Control and
        Community Protection Act.
        However, for purposes of this subsection (h), a
    sentence of first offender probation under Section 10 of
    the Cannabis Control Act, Section 410 of the Illinois
    Controlled Substances Act, or Section 70 of the
    Methamphetamine Control and Community Protection Act shall
    be treated as a Class 4 felony conviction.
    (3) Requirements for sealing. Records identified as
sealable under clause (h) (2) may be sealed when the individual
was:
        (A) Acquitted of the offense or offenses or released
    without being convicted.
        (B) Convicted of the offense or offenses and the
    conviction or convictions were reversed.
        (C) Placed on misdemeanor supervision for an offense or
    offenses; and
            (i) at least 3 years have elapsed since the
        completion of the term of supervision, or terms of
        supervision, if more than one term has been ordered;
        and
            (ii) the individual has not been convicted of a
        felony or misdemeanor or placed on supervision for a
        misdemeanor or felony during the period specified in
        clause (i).
        (D) Convicted of an offense or offenses; and
            (i) at least 4 years have elapsed since the last
        such conviction or term of any sentence, probation,
        parole, or supervision, if any, whichever is last in
        time; and
            (ii) the individual has not been convicted of a
        felony or misdemeanor or placed on supervision for a
        misdemeanor or felony during the period specified in
        clause (i).
    (4) Requirements for sealing of records when more than one
charge and disposition have been filed. When multiple offenses
are petitioned to be sealed under this subsection (h), the
requirements of the relevant provisions of clauses (h)(3)(A)
through (D) each apply. In instances in which more than one
waiting period is applicable under clauses (h)(C)(i) and (ii)
and (h)(D)(i) and (ii), the longer applicable period applies,
and the requirements of clause (h) (3) shall be considered met
when the petition is filed after the passage of the longer
applicable waiting period. That period commences on the date of
the completion of the last sentence or the end of supervision,
probation, or parole, whichever is last in time.
    (5) Subsequent convictions. A person may not have
subsequent felony conviction records sealed as provided in this
subsection (h) if he or she is convicted of any felony offense
after the date of the sealing of prior felony records as
provided in this subsection (h).
    (6) Notice of eligibility for sealing. Upon acquittal,
release without conviction, or being placed on supervision for
a sealable offense, or upon conviction of a sealable offense,
the person shall be informed by the court of the right to have
the records sealed and the procedures for the sealing of the
records.
    (7) Procedure. Upon becoming eligible for the sealing of
records under this subsection (h), the person who seeks the
sealing of his or her records shall file a petition requesting
the sealing of records with the clerk of the court where the
charge or charges were brought. The records may be sealed by
the Chief Judge of the circuit wherein the charge was brought,
any judge of that circuit designated by the Chief Judge, or in
counties of less than 3,000,000 inhabitants, the presiding
trial judge at the defendant's trial, if any. If charges were
brought in multiple jurisdictions, a petition must be filed in
each such jurisdiction. The petitioner shall pay the applicable
fee, if not waived.
        (A) Contents of petition. The petition shall contain
    the petitioner's name, date of birth, current address, each
    charge, each case number, the date of each charge, the
    identity of the arresting authority, and such other
    information as the court may require. During the pendency
    of the proceeding, the petitioner shall promptly notify the
    clerk of the court of any change of address.
        (B) Drug test. A person filing a petition to have his
    or her records sealed for a Class 4 felony violation of
    Section 4 of the Cannabis Control Act or for a Class 4
    felony violation of Section 402 of the Illinois Controlled
    Substances Act must attach to the petition proof that the
    petitioner has passed a test taken within the previous 30
    days before the filing of the petition showing the absence
    within his or her body of all illegal substances in
    violation of either the Illinois Controlled Substances Act
    or the Cannabis Control Act.
        (C) Service of petition. The clerk shall promptly serve
    a copy of the petition on the State's Attorney or
    prosecutor charged with the duty of prosecuting the
    offense, the Department of State Police, the arresting
    agency and the chief legal officer of the unit of local
    government effecting the arrest.
        (D) Entry of order. Unless the State's Attorney or
    prosecutor, the Department of State Police, the arresting
    agency or such chief legal officer objects to sealing of
    the records within 90 days of notice the court shall enter
    an order sealing the defendant's records.
        (E) Hearing upon objection. If an objection is filed,
    the court shall set a date for a hearing and notify the
    petitioner and the parties on whom the petition had been
    served, and shall hear evidence on whether the sealing of
    the records should or should not be granted, and shall make
    a determination on whether to issue an order to seal the
    records based on the evidence presented at the hearing.
        (F) Service of order. After entering the order to seal
    records, the court must provide copies of the order to the
    Department, in a form and manner prescribed by the
    Department, to the petitioner, to the State's Attorney or
    prosecutor charged with the duty of prosecuting the
    offense, to the arresting agency, to the chief legal
    officer of the unit of local government effecting the
    arrest, and to such other criminal justice agencies as may
    be ordered by the court.
    (8) Fees. Notwithstanding any provision of the Clerk of the
Courts Act to the contrary, and subject to the approval of the
county board, the clerk may charge a fee equivalent to the cost
associated with the sealing of records by the clerk and the
Department of State Police. The clerk shall forward the
Department of State Police portion of the fee to the Department
and it shall be deposited into the State Police Services Fund.
    (i) Subject to available funding, the Illinois Department
of Corrections shall conduct a study of the impact of sealing,
especially on employment and recidivism rates, utilizing a
random sample of those who apply for the sealing of their
criminal records under Public Act 93-211, in accordance to
rules adopted by the Department. At the request of the Illinois
Department of Corrections, records of the Illinois Department
of Employment Security shall be utilized as appropriate to
assist in the study. The study shall not disclose any data in a
manner that would allow the identification of any particular
individual or employing unit. The study shall be made available
to the General Assembly no later than September 1, 2006.
    (j) Notwithstanding any provision of the Clerks of Courts
Act to the contrary, the clerk may charge a fee equivalent to
the cost associated with the sealing or expungement of records
by the clerk. From the total filing fee collected for the
Petition to seal or expunge, the clerk shall deposit $10 into
the Circuit Court Clerk Operation and Administrative Fund, to
be used to offset the costs incurred by the Circuit Court Clerk
in performing the additional duties required to serve the
Petition to Seal or Expunge on all parties. The clerk shall
also charge a filing fee equivalent to the cost of sealing or
expunging the record by the Department of State Police. The
clerk shall collect and forward the Department of State Police
portion of the fee to the Department and it shall be deposited
in the State Police Services Fund.
(Source: P.A. 94-556, eff. 9-11-05; 95-955, eff. 1-1-09;
revised 10-28-08.)
 
    Section 60. The State Finance Act is amended by setting
forth and renumbering multiple versions of Sections 5.675,
5.676, 5.677, 5.678, 5.701, 5.708, 5.710, and 6z-69 as follows:
 
    (30 ILCS 105/5.675)
    Sec. 5.675. The Employee Classification Fund.
(Source: P.A. 95-26, eff. 1-1-08; 95-876, eff. 8-21-08.)
 
    (30 ILCS 105/5.676)
    Sec. 5.676. The Monitoring Device Driving Permit
Administration Fee Fund.
(Source: P.A. 95-400, eff. 1-1-09.)
 
    (30 ILCS 105/5.677)
    Sec. 5.677. The Sheet Metal Workers International
Association of Illinois Fund.
(Source: P.A. 95-531, eff. 1-1-08; 95-876, eff. 8-21-08.)
 
    (30 ILCS 105/5.678)
    Sec. 5.678. The Agriculture in the Classroom Fund.
(Source: P.A. 95-94, eff. 8-13-07; 95-876, eff. 8-21-08.)
 
    (30 ILCS 105/5.701)
    Sec. 5.701. Comprehensive Regional Planning Fund.
(Source: P.A. 95-677, eff. 10-11-07; 95-876, eff. 8-21-08.)
 
    (30 ILCS 105/5.703)
    Sec. 5.703 5.675. The Human Services Priority Capital
Program Fund.
(Source: P.A. 95-707, eff. 1-11-08; revised 1-23-08.)
 
    (30 ILCS 105/5.704)
    Sec. 5.704 5.676. The Predatory Lending Database Program
Fund.
(Source: P.A. 95-707, eff. 1-11-08; revised 1-23-08.)
 
    (30 ILCS 105/5.705)
    Sec. 5.705 5.677. The Secretary of State Identification
Security and Theft Prevention Fund.
(Source: P.A. 95-707, eff. 1-11-08; revised 1-23-08.)
 
    (30 ILCS 105/5.706)
    Sec. 5.706 5.678. The Franchise Tax and License Fee Amnesty
Administration Fund.
(Source: P.A. 95-707, eff. 1-11-08; revised 1-23-08.)
 
    (30 ILCS 105/5.707)
    Sec. 5.707 5.675. The Married Families Domestic Violence
Fund.
(Source: P.A. 95-711, eff. 6-1-08; revised 10-21-08.)
 
    (30 ILCS 105/5.708)
    Sec. 5.708. The Downstate Transit Improvement Fund.
(Source: P.A. 95-708, eff. 1-18-08.)
 
    (30 ILCS 105/5.709)
    Sec. 5.709 5.676. The Illinois Affordable Housing Capital
Fund.
(Source: P.A. 95-710, eff. 6-1-08; revised 10-21-08.)
 
    (30 ILCS 105/5.710)
    Sec. 5.710. The Money Follows the Person Budget Transfer
Fund.
(Source: P.A. 95-744, eff. 7-18-08.)
 
    (30 ILCS 105/5.711)
    Sec. 5.711 5.710. The Domestic Violence Surveillance Fund.
(Source: P.A. 95-773, eff. 1-1-09; revised 9-5-08.)
 
    (30 ILCS 105/5.712)
    Sec. 5.712 5.675. The Fire Service and Small Equipment
Fund.
(Source: P.A. 95-717, eff. 4-8-08; revised 9-25-08.)
 
    (30 ILCS 105/5.713)
    Sec. 5.713 5.675. Healthy Smiles Fund.
(Source: P.A. 95-940, eff. 8-29-08; revised 9-25-08.)
 
    (30 ILCS 105/5.714)
    Sec. 5.714 5.708. The Over Dimensional Load Police Escort
Fund.
(Source: P.A. 95-787, eff. 1-1-09; revised 9-25-08.)
 
    (30 ILCS 105/5.715)
    Sec. 5.715 5.708. The Illinois Police Association Fund.
(Source: P.A. 95-795, eff. 1-1-09; revised 9-25-08.)
 
    (30 ILCS 105/5.716)
    Sec. 5.716 5.708. The Electronics Recycling Fund.
(Source: P.A. 95-959, eff. 9-17-08; revised 9-25-08.)
 
    (30 ILCS 105/5.717)
    Sec. 5.717 5.701. The Responsible Fathers Fund.
(Source: P.A. 95-960, eff. 9-23-08; revised 10-14-08.)
 
    (30 ILCS 105/5.718)
    Sec. 5.718 5.710. The FY09 Budget Relief Fund.
(Source: P.A. 95-1000, eff. 10-7-08; revised 10-22-08.)
 
    (30 ILCS 105/6z-69)
    Sec. 6z-69. Comprehensive Regional Planning Fund.
    (a) As soon as possible after July 1, 2007, and on each
July 1 thereafter, the State Treasurer shall transfer
$5,000,000 from the General Revenue Fund to the Comprehensive
Regional Planning Fund.
    (b) Subject to appropriation, the Illinois Department of
Transportation shall make lump sum distributions from the
Comprehensive Regional Planning Fund as soon as possible after
each July 1 to the recipients and in the amounts specified in
subsection (c). The recipients must use the moneys for
comprehensive regional planning purposes.
    (c) Each year's distribution under subsection (b) shall be
as follows: (i) 70% to the Chicago Metropolitan Agency for
Planning (CMAP); (ii) 25% to the State's other Metropolitan
Planning Organizations (exclusive of CMAP), each Organization
receiving a percentage equal to the percent its area population
represents to the total population of the areas of all the
State's Metropolitan Planning Organizations (exclusive of
CMAP); and (iii) 5% to the State's Rural Planning Agencies,
each Agency receiving a percentage equal to the percent its
area population represents to the total population of the areas
of all the State's Rural Planning Agencies.
(Source: P.A. 95-677, eff. 10-11-07.)
 
    (30 ILCS 105/6z-72)
    Sec. 6z-72 6z-69. Married Families Domestic Violence Fund.
The Married Families Domestic Violence Fund is created as a
special fund in the State treasury. Subject to appropriation
and subject to approval by the Attorney General, the moneys in
the Fund shall be paid as grants to public or private nonprofit
agencies solely for the purposes of facilitating or providing
free domestic violence legal advocacy, assistance, or services
to married or formerly married victims of domestic violence
related to order of protection proceedings, dissolution of
marriage proceedings, declaration of invalidity of marriage
proceedings, legal separation proceedings, child custody
proceedings, visitation proceedings, or other proceedings for
civil remedies for domestic violence. The Attorney General
shall adopt rules concerning application for and disbursement
of the moneys in the Fund.
(Source: P.A. 95-711, eff. 6-1-08; revised 10-21-08.)
 
    Section 65. The State Mandates Act is amended by changing
Sections 8.31 and 8.32 as follows:
 
    (30 ILCS 805/8.31)
    Sec. 8.31. Exempt mandate.
    (a) Notwithstanding Sections 6 and 8 of this Act, no
reimbursement by the State is required for the implementation
of any mandate created by Public Act 95-9, 95-17, 95-148,
95-151, 95-194, 95-232, 95-241, 95-279, 95-349, 95-369,
95-483, 95-486, 95-504, 95-521, 95-530, 95-586, 95-644,
95-654, 95-671, 95-677, or 95-681, or 95-764 this amendatory
Act of the 95th General Assembly.
    (b) Notwithstanding Sections 6 and 8 of this Act, no
reimbursement by the State is required for the implementation
of any mandate created by the Green Cleaning Schools Act.
(Source: P.A. 95-9, eff. 6-30-07; 95-17, eff. 1-1-08; 95-84,
eff. 8-13-07; 95-148, eff. 8-14-07; 95-151, eff. 8-14-07;
95-194, eff. 1-1-08; 95-232, eff. 8-16-07; 95-241, eff.
8-17-07; 95-279, eff. 1-1-08; 95-349, eff. 8-23-07; 95-369,
eff. 8-23-07; 95-483, eff. 8-28-07; 95-486, eff. 8-28-07;
95-504, eff. 8-28-07; 95-521, eff. 8-28-07; 95-530, eff.
8-28-07; 95-586, eff. 8-31-07; 95-644, eff. 10-12-07; 95-654,
eff. 1-1-08; 95-671, eff. 1-1-08; 95-677, eff. 10-11-07;
95-681, eff. 10-11-07; 95-764, eff. 1-1-09; 95-876, eff.
8-21-08; revised 9-5-08.)
 
    (30 ILCS 805/8.32)
    Sec. 8.32. Exempt mandate. Notwithstanding Sections 6 and 8
of this Act, no reimbursement by the State is required for the
implementation of any mandate created by Public Act 95-741,
95-812, 95-875, 95-910, 95-950, or 95-978 this amendatory Act
of the 95th General Assembly.
(Source: P.A. 95-741, eff. 7-18-08; 95-812, eff. 8-13-08;
95-875, eff. 1-1-09; 95-910, eff. 8-26-08; 95-950, eff.
8-29-08; 95-978, eff. 1-1-09; revised 10-15-08.)
 
    Section 70. The Illinois Income Tax Act is amended by
changing Sections 203, 509, 510, and 901 and by setting forth
and renumbering multiple versions of Section 507PP as follows:
 
    (35 ILCS 5/203)  (from Ch. 120, par. 2-203)
    Sec. 203. Base income defined.
    (a) Individuals.
        (1) In general. In the case of an individual, base
    income means an amount equal to the taxpayer's adjusted
    gross income for the taxable year as modified by paragraph
    (2).
        (2) Modifications. The adjusted gross income referred
    to in paragraph (1) shall be modified by adding thereto the
    sum of the following amounts:
            (A) An amount equal to all amounts paid or accrued
        to the taxpayer as interest or dividends during the
        taxable year to the extent excluded from gross income
        in the computation of adjusted gross income, except
        stock dividends of qualified public utilities
        described in Section 305(e) of the Internal Revenue
        Code;
            (B) An amount equal to the amount of tax imposed by
        this Act to the extent deducted from gross income in
        the computation of adjusted gross income for the
        taxable year;
            (C) An amount equal to the amount received during
        the taxable year as a recovery or refund of real
        property taxes paid with respect to the taxpayer's
        principal residence under the Revenue Act of 1939 and
        for which a deduction was previously taken under
        subparagraph (L) of this paragraph (2) prior to July 1,
        1991, the retrospective application date of Article 4
        of Public Act 87-17. In the case of multi-unit or
        multi-use structures and farm dwellings, the taxes on
        the taxpayer's principal residence shall be that
        portion of the total taxes for the entire property
        which is attributable to such principal residence;
            (D) An amount equal to the amount of the capital
        gain deduction allowable under the Internal Revenue
        Code, to the extent deducted from gross income in the
        computation of adjusted gross income;
            (D-5) An amount, to the extent not included in
        adjusted gross income, equal to the amount of money
        withdrawn by the taxpayer in the taxable year from a
        medical care savings account and the interest earned on
        the account in the taxable year of a withdrawal
        pursuant to subsection (b) of Section 20 of the Medical
        Care Savings Account Act or subsection (b) of Section
        20 of the Medical Care Savings Account Act of 2000;
            (D-10) For taxable years ending after December 31,
        1997, an amount equal to any eligible remediation costs
        that the individual deducted in computing adjusted
        gross income and for which the individual claims a
        credit under subsection (l) of Section 201;
            (D-15) For taxable years 2001 and thereafter, an
        amount equal to the bonus depreciation deduction taken
        on the taxpayer's federal income tax return for the
        taxable year under subsection (k) of Section 168 of the
        Internal Revenue Code;
            (D-16) If the taxpayer sells, transfers, abandons,
        or otherwise disposes of property for which the
        taxpayer was required in any taxable year to make an
        addition modification under subparagraph (D-15), then
        an amount equal to the aggregate amount of the
        deductions taken in all taxable years under
        subparagraph (Z) with respect to that property.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was allowed in any taxable year to make a subtraction
        modification under subparagraph (Z), then an amount
        equal to that subtraction modification.
            The taxpayer is required to make the addition
        modification under this subparagraph only once with
        respect to any one piece of property;
            (D-17) An amount equal to the amount otherwise
        allowed as a deduction in computing base income for
        interest paid, accrued, or incurred, directly or
        indirectly, (i) for taxable years ending on or after
        December 31, 2004, to a foreign person who would be a
        member of the same unitary business group but for the
        fact that foreign person's business activity outside
        the United States is 80% or more of the foreign
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304. The addition modification
        required by this subparagraph shall be reduced to the
        extent that dividends were included in base income of
        the unitary group for the same taxable year and
        received by the taxpayer or by a member of the
        taxpayer's unitary business group (including amounts
        included in gross income under Sections 951 through 964
        of the Internal Revenue Code and amounts included in
        gross income under Section 78 of the Internal Revenue
        Code) with respect to the stock of the same person to
        whom the interest was paid, accrued, or incurred.
            This paragraph shall not apply to the following:
                (i) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person who
            is subject in a foreign country or state, other
            than a state which requires mandatory unitary
            reporting, to a tax on or measured by net income
            with respect to such interest; or
                (ii) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer can establish, based on a
            preponderance of the evidence, both of the
            following:
                    (a) the person, during the same taxable
                year, paid, accrued, or incurred, the interest
                to a person that is not a related member, and
                    (b) the transaction giving rise to the
                interest expense between the taxpayer and the
                person did not have as a principal purpose the
                avoidance of Illinois income tax, and is paid
                pursuant to a contract or agreement that
                reflects an arm's-length interest rate and
                terms; or
                (iii) the taxpayer can establish, based on
            clear and convincing evidence, that the interest
            paid, accrued, or incurred relates to a contract or
            agreement entered into at arm's-length rates and
            terms and the principal purpose for the payment is
            not federal or Illinois tax avoidance; or
                (iv) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer establishes by clear and convincing
            evidence that the adjustments are unreasonable; or
            if the taxpayer and the Director agree in writing
            to the application or use of an alternative method
            of apportionment under Section 304(f).
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (D-18) An amount equal to the amount of intangible
        expenses and costs otherwise allowed as a deduction in
        computing base income, and that were paid, accrued, or
        incurred, directly or indirectly, (i) for taxable
        years ending on or after December 31, 2004, to a
        foreign person who would be a member of the same
        unitary business group but for the fact that the
        foreign person's business activity outside the United
        States is 80% or more of that person's total business
        activity and (ii) for taxable years ending on or after
        December 31, 2008, to a person who would be a member of
        the same unitary business group but for the fact that
        the person is prohibited under Section 1501(a)(27)
        from being included in the unitary business group
        because he or she is ordinarily required to apportion
        business income under different subsections of Section
        304. The addition modification required by this
        subparagraph shall be reduced to the extent that
        dividends were included in base income of the unitary
        group for the same taxable year and received by the
        taxpayer or by a member of the taxpayer's unitary
        business group (including amounts included in gross
        income under Sections 951 through 964 of the Internal
        Revenue Code and amounts included in gross income under
        Section 78 of the Internal Revenue Code) with respect
        to the stock of the same person to whom the intangible
        expenses and costs were directly or indirectly paid,
        incurred, or accrued. The preceding sentence does not
        apply to the extent that the same dividends caused a
        reduction to the addition modification required under
        Section 203(a)(2)(D-17) of this Act. As used in this
        subparagraph, the term "intangible expenses and costs"
        includes (1) expenses, losses, and costs for, or
        related to, the direct or indirect acquisition, use,
        maintenance or management, ownership, sale, exchange,
        or any other disposition of intangible property; (2)
        losses incurred, directly or indirectly, from
        factoring transactions or discounting transactions;
        (3) royalty, patent, technical, and copyright fees;
        (4) licensing fees; and (5) other similar expenses and
        costs. For purposes of this subparagraph, "intangible
        property" includes patents, patent applications, trade
        names, trademarks, service marks, copyrights, mask
        works, trade secrets, and similar types of intangible
        assets.
            This paragraph shall not apply to the following:
                (i) any item of intangible expenses or costs
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person who is
            subject in a foreign country or state, other than a
            state which requires mandatory unitary reporting,
            to a tax on or measured by net income with respect
            to such item; or
                (ii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, if the taxpayer can establish, based
            on a preponderance of the evidence, both of the
            following:
                    (a) the person during the same taxable
                year paid, accrued, or incurred, the
                intangible expense or cost to a person that is
                not a related member, and
                    (b) the transaction giving rise to the
                intangible expense or cost between the
                taxpayer and the person did not have as a
                principal purpose the avoidance of Illinois
                income tax, and is paid pursuant to a contract
                or agreement that reflects arm's-length terms;
                or
                (iii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person if the
            taxpayer establishes by clear and convincing
            evidence, that the adjustments are unreasonable;
            or if the taxpayer and the Director agree in
            writing to the application or use of an alternative
            method of apportionment under Section 304(f);
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (D-19) For taxable years ending on or after
        December 31, 2008, an amount equal to the amount of
        insurance premium expenses and costs otherwise allowed
        as a deduction in computing base income, and that were
        paid, accrued, or incurred, directly or indirectly, to
        a person who would be a member of the same unitary
        business group but for the fact that the person is
        prohibited under Section 1501(a)(27) from being
        included in the unitary business group because he or
        she is ordinarily required to apportion business
        income under different subsections of Section 304. The
        addition modification required by this subparagraph
        shall be reduced to the extent that dividends were
        included in base income of the unitary group for the
        same taxable year and received by the taxpayer or by a
        member of the taxpayer's unitary business group
        (including amounts included in gross income under
        Sections 951 through 964 of the Internal Revenue Code
        and amounts included in gross income under Section 78
        of the Internal Revenue Code) with respect to the stock
        of the same person to whom the premiums and costs were
        directly or indirectly paid, incurred, or accrued. The
        preceding sentence does not apply to the extent that
        the same dividends caused a reduction to the addition
        modification required under Section 203(a)(2)(D-17) or
        Section 203(a)(2)(D-18) of this Act.
            (D-20) For taxable years beginning on or after
        January 1, 2002 and ending on or before December 31,
        2006, in the case of a distribution from a qualified
        tuition program under Section 529 of the Internal
        Revenue Code, other than (i) a distribution from a
        College Savings Pool created under Section 16.5 of the
        State Treasurer Act or (ii) a distribution from the
        Illinois Prepaid Tuition Trust Fund, an amount equal to
        the amount excluded from gross income under Section
        529(c)(3)(B). For taxable years beginning on or after
        January 1, 2007, in the case of a distribution from a
        qualified tuition program under Section 529 of the
        Internal Revenue Code, other than (i) a distribution
        from a College Savings Pool created under Section 16.5
        of the State Treasurer Act, (ii) a distribution from
        the Illinois Prepaid Tuition Trust Fund, or (iii) a
        distribution from a qualified tuition program under
        Section 529 of the Internal Revenue Code that (I)
        adopts and determines that its offering materials
        comply with the College Savings Plans Network's
        disclosure principles and (II) has made reasonable
        efforts to inform in-state residents of the existence
        of in-state qualified tuition programs by informing
        Illinois residents directly and, where applicable, to
        inform financial intermediaries distributing the
        program to inform in-state residents of the existence
        of in-state qualified tuition programs at least
        annually, an amount equal to the amount excluded from
        gross income under Section 529(c)(3)(B).
            For the purposes of this subparagraph (D-20), a
        qualified tuition program has made reasonable efforts
        if it makes disclosures (which may use the term
        "in-state program" or "in-state plan" and need not
        specifically refer to Illinois or its qualified
        programs by name) (i) directly to prospective
        participants in its offering materials or makes a
        public disclosure, such as a website posting; and (ii)
        where applicable, to intermediaries selling the
        out-of-state program in the same manner that the
        out-of-state program distributes its offering
        materials;
                (D-21) For taxable years beginning on or after
        January 1, 2007, in the case of transfer of moneys from
        a qualified tuition program under Section 529 of the
        Internal Revenue Code that is administered by the State
        to an out-of-state program, an amount equal to the
        amount of moneys previously deducted from base income
        under subsection (a)(2)(Y) of this Section.
    and by deducting from the total so obtained the sum of the
    following amounts:
            (E) For taxable years ending before December 31,
        2001, any amount included in such total in respect of
        any compensation (including but not limited to any
        compensation paid or accrued to a serviceman while a
        prisoner of war or missing in action) paid to a
        resident by reason of being on active duty in the Armed
        Forces of the United States and in respect of any
        compensation paid or accrued to a resident who as a
        governmental employee was a prisoner of war or missing
        in action, and in respect of any compensation paid to a
        resident in 1971 or thereafter for annual training
        performed pursuant to Sections 502 and 503, Title 32,
        United States Code as a member of the Illinois National
        Guard or, beginning with taxable years ending on or
        after December 31, 2007, the National Guard of any
        other state. For taxable years ending on or after
        December 31, 2001, any amount included in such total in
        respect of any compensation (including but not limited
        to any compensation paid or accrued to a serviceman
        while a prisoner of war or missing in action) paid to a
        resident by reason of being a member of any component
        of the Armed Forces of the United States and in respect
        of any compensation paid or accrued to a resident who
        as a governmental employee was a prisoner of war or
        missing in action, and in respect of any compensation
        paid to a resident in 2001 or thereafter by reason of
        being a member of the Illinois National Guard or,
        beginning with taxable years ending on or after
        December 31, 2007, the National Guard of any other
        state. The provisions of this amendatory Act of the
        92nd General Assembly are exempt from the provisions of
        Section 250;
            (F) An amount equal to all amounts included in such
        total pursuant to the provisions of Sections 402(a),
        402(c), 403(a), 403(b), 406(a), 407(a), and 408 of the
        Internal Revenue Code, or included in such total as
        distributions under the provisions of any retirement
        or disability plan for employees of any governmental
        agency or unit, or retirement payments to retired
        partners, which payments are excluded in computing net
        earnings from self employment by Section 1402 of the
        Internal Revenue Code and regulations adopted pursuant
        thereto;
            (G) The valuation limitation amount;
            (H) An amount equal to the amount of any tax
        imposed by this Act which was refunded to the taxpayer
        and included in such total for the taxable year;
            (I) An amount equal to all amounts included in such
        total pursuant to the provisions of Section 111 of the
        Internal Revenue Code as a recovery of items previously
        deducted from adjusted gross income in the computation
        of taxable income;
            (J) An amount equal to those dividends included in
        such total which were paid by a corporation which
        conducts business operations in an Enterprise Zone or
        zones created under the Illinois Enterprise Zone Act or
        a River Edge Redevelopment Zone or zones created under
        the River Edge Redevelopment Zone Act, and conducts
        substantially all of its operations in an Enterprise
        Zone or zones or a River Edge Redevelopment Zone or
        zones. This subparagraph (J) is exempt from the
        provisions of Section 250;
            (K) An amount equal to those dividends included in
        such total that were paid by a corporation that
        conducts business operations in a federally designated
        Foreign Trade Zone or Sub-Zone and that is designated a
        High Impact Business located in Illinois; provided
        that dividends eligible for the deduction provided in
        subparagraph (J) of paragraph (2) of this subsection
        shall not be eligible for the deduction provided under
        this subparagraph (K);
            (L) For taxable years ending after December 31,
        1983, an amount equal to all social security benefits
        and railroad retirement benefits included in such
        total pursuant to Sections 72(r) and 86 of the Internal
        Revenue Code;
            (M) With the exception of any amounts subtracted
        under subparagraph (N), an amount equal to the sum of
        all amounts disallowed as deductions by (i) Sections
        171(a) (2), and 265(2) of the Internal Revenue Code of
        1954, as now or hereafter amended, and all amounts of
        expenses allocable to interest and disallowed as
        deductions by Section 265(1) of the Internal Revenue
        Code of 1954, as now or hereafter amended; and (ii) for
        taxable years ending on or after August 13, 1999,
        Sections 171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of
        the Internal Revenue Code; the provisions of this
        subparagraph are exempt from the provisions of Section
        250;
            (N) An amount equal to all amounts included in such
        total which are exempt from taxation by this State
        either by reason of its statutes or Constitution or by
        reason of the Constitution, treaties or statutes of the
        United States; provided that, in the case of any
        statute of this State that exempts income derived from
        bonds or other obligations from the tax imposed under
        this Act, the amount exempted shall be the interest net
        of bond premium amortization;
            (O) An amount equal to any contribution made to a
        job training project established pursuant to the Tax
        Increment Allocation Redevelopment Act;
            (P) An amount equal to the amount of the deduction
        used to compute the federal income tax credit for
        restoration of substantial amounts held under claim of
        right for the taxable year pursuant to Section 1341 of
        the Internal Revenue Code of 1986;
            (Q) An amount equal to any amounts included in such
        total, received by the taxpayer as an acceleration in
        the payment of life, endowment or annuity benefits in
        advance of the time they would otherwise be payable as
        an indemnity for a terminal illness;
            (R) An amount equal to the amount of any federal or
        State bonus paid to veterans of the Persian Gulf War;
            (S) An amount, to the extent included in adjusted
        gross income, equal to the amount of a contribution
        made in the taxable year on behalf of the taxpayer to a
        medical care savings account established under the
        Medical Care Savings Account Act or the Medical Care
        Savings Account Act of 2000 to the extent the
        contribution is accepted by the account administrator
        as provided in that Act;
            (T) An amount, to the extent included in adjusted
        gross income, equal to the amount of interest earned in
        the taxable year on a medical care savings account
        established under the Medical Care Savings Account Act
        or the Medical Care Savings Account Act of 2000 on
        behalf of the taxpayer, other than interest added
        pursuant to item (D-5) of this paragraph (2);
            (U) For one taxable year beginning on or after
        January 1, 1994, an amount equal to the total amount of
        tax imposed and paid under subsections (a) and (b) of
        Section 201 of this Act on grant amounts received by
        the taxpayer under the Nursing Home Grant Assistance
        Act during the taxpayer's taxable years 1992 and 1993;
            (V) Beginning with tax years ending on or after
        December 31, 1995 and ending with tax years ending on
        or before December 31, 2004, an amount equal to the
        amount paid by a taxpayer who is a self-employed
        taxpayer, a partner of a partnership, or a shareholder
        in a Subchapter S corporation for health insurance or
        long-term care insurance for that taxpayer or that
        taxpayer's spouse or dependents, to the extent that the
        amount paid for that health insurance or long-term care
        insurance may be deducted under Section 213 of the
        Internal Revenue Code of 1986, has not been deducted on
        the federal income tax return of the taxpayer, and does
        not exceed the taxable income attributable to that
        taxpayer's income, self-employment income, or
        Subchapter S corporation income; except that no
        deduction shall be allowed under this item (V) if the
        taxpayer is eligible to participate in any health
        insurance or long-term care insurance plan of an
        employer of the taxpayer or the taxpayer's spouse. The
        amount of the health insurance and long-term care
        insurance subtracted under this item (V) shall be
        determined by multiplying total health insurance and
        long-term care insurance premiums paid by the taxpayer
        times a number that represents the fractional
        percentage of eligible medical expenses under Section
        213 of the Internal Revenue Code of 1986 not actually
        deducted on the taxpayer's federal income tax return;
            (W) For taxable years beginning on or after January
        1, 1998, all amounts included in the taxpayer's federal
        gross income in the taxable year from amounts converted
        from a regular IRA to a Roth IRA. This paragraph is
        exempt from the provisions of Section 250;
            (X) For taxable year 1999 and thereafter, an amount
        equal to the amount of any (i) distributions, to the
        extent includible in gross income for federal income
        tax purposes, made to the taxpayer because of his or
        her status as a victim of persecution for racial or
        religious reasons by Nazi Germany or any other Axis
        regime or as an heir of the victim and (ii) items of
        income, to the extent includible in gross income for
        federal income tax purposes, attributable to, derived
        from or in any way related to assets stolen from,
        hidden from, or otherwise lost to a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime immediately prior to,
        during, and immediately after World War II, including,
        but not limited to, interest on the proceeds receivable
        as insurance under policies issued to a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime by European insurance
        companies immediately prior to and during World War II;
        provided, however, this subtraction from federal
        adjusted gross income does not apply to assets acquired
        with such assets or with the proceeds from the sale of
        such assets; provided, further, this paragraph shall
        only apply to a taxpayer who was the first recipient of
        such assets after their recovery and who is a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime or as an heir of the
        victim. The amount of and the eligibility for any
        public assistance, benefit, or similar entitlement is
        not affected by the inclusion of items (i) and (ii) of
        this paragraph in gross income for federal income tax
        purposes. This paragraph is exempt from the provisions
        of Section 250;
            (Y) For taxable years beginning on or after January
        1, 2002 and ending on or before December 31, 2004,
        moneys contributed in the taxable year to a College
        Savings Pool account under Section 16.5 of the State
        Treasurer Act, except that amounts excluded from gross
        income under Section 529(c)(3)(C)(i) of the Internal
        Revenue Code shall not be considered moneys
        contributed under this subparagraph (Y). For taxable
        years beginning on or after January 1, 2005, a maximum
        of $10,000 contributed in the taxable year to (i) a
        College Savings Pool account under Section 16.5 of the
        State Treasurer Act or (ii) the Illinois Prepaid
        Tuition Trust Fund, except that amounts excluded from
        gross income under Section 529(c)(3)(C)(i) of the
        Internal Revenue Code shall not be considered moneys
        contributed under this subparagraph (Y). This
        subparagraph (Y) is exempt from the provisions of
        Section 250;
            (Z) For taxable years 2001 and thereafter, for the
        taxable year in which the bonus depreciation deduction
        is taken on the taxpayer's federal income tax return
        under subsection (k) of Section 168 of the Internal
        Revenue Code and for each applicable taxable year
        thereafter, an amount equal to "x", where:
                (1) "y" equals the amount of the depreciation
            deduction taken for the taxable year on the
            taxpayer's federal income tax return on property
            for which the bonus depreciation deduction was
            taken in any year under subsection (k) of Section
            168 of the Internal Revenue Code, but not including
            the bonus depreciation deduction;
                (2) for taxable years ending on or before
            December 31, 2005, "x" equals "y" multiplied by 30
            and then divided by 70 (or "y" multiplied by
            0.429); and
                (3) for taxable years ending after December
            31, 2005:
                    (i) for property on which a bonus
                depreciation deduction of 30% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                30 and then divided by 70 (or "y" multiplied by
                0.429); and
                    (ii) for property on which a bonus
                depreciation deduction of 50% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                1.0.
            The aggregate amount deducted under this
        subparagraph in all taxable years for any one piece of
        property may not exceed the amount of the bonus
        depreciation deduction taken on that property on the
        taxpayer's federal income tax return under subsection
        (k) of Section 168 of the Internal Revenue Code. This
        subparagraph (Z) is exempt from the provisions of
        Section 250;
            (AA) If the taxpayer sells, transfers, abandons,
        or otherwise disposes of property for which the
        taxpayer was required in any taxable year to make an
        addition modification under subparagraph (D-15), then
        an amount equal to that addition modification.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (D-15), then an amount
        equal to that addition modification.
            The taxpayer is allowed to take the deduction under
        this subparagraph only once with respect to any one
        piece of property.
            This subparagraph (AA) is exempt from the
        provisions of Section 250;
            (BB) Any amount included in adjusted gross income,
        other than salary, received by a driver in a
        ridesharing arrangement using a motor vehicle;
            (CC) The amount of (i) any interest income (net of
        the deductions allocable thereto) taken into account
        for the taxable year with respect to a transaction with
        a taxpayer that is required to make an addition
        modification with respect to such transaction under
        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
        the amount of that addition modification, and (ii) any
        income from intangible property (net of the deductions
        allocable thereto) taken into account for the taxable
        year with respect to a transaction with a taxpayer that
        is required to make an addition modification with
        respect to such transaction under Section
        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
        203(d)(2)(D-8), but not to exceed the amount of that
        addition modification. This subparagraph (CC) is
        exempt from the provisions of Section 250;
            (DD) An amount equal to the interest income taken
        into account for the taxable year (net of the
        deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(a)(2)(D-17) for
        interest paid, accrued, or incurred, directly or
        indirectly, to the same person. This subparagraph (DD)
        is exempt from the provisions of Section 250; and
            (EE) An amount equal to the income from intangible
        property taken into account for the taxable year (net
        of the deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(a)(2)(D-18) for
        intangible expenses and costs paid, accrued, or
        incurred, directly or indirectly, to the same foreign
        person. This subparagraph (EE) is exempt from the
        provisions of Section 250.
 
    (b) Corporations.
        (1) In general. In the case of a corporation, base
    income means an amount equal to the taxpayer's taxable
    income for the taxable year as modified by paragraph (2).
        (2) Modifications. The taxable income referred to in
    paragraph (1) shall be modified by adding thereto the sum
    of the following amounts:
            (A) An amount equal to all amounts paid or accrued
        to the taxpayer as interest and all distributions
        received from regulated investment companies during
        the taxable year to the extent excluded from gross
        income in the computation of taxable income;
            (B) An amount equal to the amount of tax imposed by
        this Act to the extent deducted from gross income in
        the computation of taxable income for the taxable year;
            (C) In the case of a regulated investment company,
        an amount equal to the excess of (i) the net long-term
        capital gain for the taxable year, over (ii) the amount
        of the capital gain dividends designated as such in
        accordance with Section 852(b)(3)(C) of the Internal
        Revenue Code and any amount designated under Section
        852(b)(3)(D) of the Internal Revenue Code,
        attributable to the taxable year (this amendatory Act
        of 1995 (Public Act 89-89) is declarative of existing
        law and is not a new enactment);
            (D) The amount of any net operating loss deduction
        taken in arriving at taxable income, other than a net
        operating loss carried forward from a taxable year
        ending prior to December 31, 1986;
            (E) For taxable years in which a net operating loss
        carryback or carryforward from a taxable year ending
        prior to December 31, 1986 is an element of taxable
        income under paragraph (1) of subsection (e) or
        subparagraph (E) of paragraph (2) of subsection (e),
        the amount by which addition modifications other than
        those provided by this subparagraph (E) exceeded
        subtraction modifications in such earlier taxable
        year, with the following limitations applied in the
        order that they are listed:
                (i) the addition modification relating to the
            net operating loss carried back or forward to the
            taxable year from any taxable year ending prior to
            December 31, 1986 shall be reduced by the amount of
            addition modification under this subparagraph (E)
            which related to that net operating loss and which
            was taken into account in calculating the base
            income of an earlier taxable year, and
                (ii) the addition modification relating to the
            net operating loss carried back or forward to the
            taxable year from any taxable year ending prior to
            December 31, 1986 shall not exceed the amount of
            such carryback or carryforward;
            For taxable years in which there is a net operating
        loss carryback or carryforward from more than one other
        taxable year ending prior to December 31, 1986, the
        addition modification provided in this subparagraph
        (E) shall be the sum of the amounts computed
        independently under the preceding provisions of this
        subparagraph (E) for each such taxable year;
            (E-5) For taxable years ending after December 31,
        1997, an amount equal to any eligible remediation costs
        that the corporation deducted in computing adjusted
        gross income and for which the corporation claims a
        credit under subsection (l) of Section 201;
            (E-10) For taxable years 2001 and thereafter, an
        amount equal to the bonus depreciation deduction taken
        on the taxpayer's federal income tax return for the
        taxable year under subsection (k) of Section 168 of the
        Internal Revenue Code;
            (E-11) If the taxpayer sells, transfers, abandons,
        or otherwise disposes of property for which the
        taxpayer was required in any taxable year to make an
        addition modification under subparagraph (E-10), then
        an amount equal to the aggregate amount of the
        deductions taken in all taxable years under
        subparagraph (T) with respect to that property.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was allowed in any taxable year to make a subtraction
        modification under subparagraph (T), then an amount
        equal to that subtraction modification.
            The taxpayer is required to make the addition
        modification under this subparagraph only once with
        respect to any one piece of property;
            (E-12) An amount equal to the amount otherwise
        allowed as a deduction in computing base income for
        interest paid, accrued, or incurred, directly or
        indirectly, (i) for taxable years ending on or after
        December 31, 2004, to a foreign person who would be a
        member of the same unitary business group but for the
        fact the foreign person's business activity outside
        the United States is 80% or more of the foreign
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304. The addition modification
        required by this subparagraph shall be reduced to the
        extent that dividends were included in base income of
        the unitary group for the same taxable year and
        received by the taxpayer or by a member of the
        taxpayer's unitary business group (including amounts
        included in gross income pursuant to Sections 951
        through 964 of the Internal Revenue Code and amounts
        included in gross income under Section 78 of the
        Internal Revenue Code) with respect to the stock of the
        same person to whom the interest was paid, accrued, or
        incurred.
            This paragraph shall not apply to the following:
                (i) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person who
            is subject in a foreign country or state, other
            than a state which requires mandatory unitary
            reporting, to a tax on or measured by net income
            with respect to such interest; or
                (ii) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer can establish, based on a
            preponderance of the evidence, both of the
            following:
                    (a) the person, during the same taxable
                year, paid, accrued, or incurred, the interest
                to a person that is not a related member, and
                    (b) the transaction giving rise to the
                interest expense between the taxpayer and the
                person did not have as a principal purpose the
                avoidance of Illinois income tax, and is paid
                pursuant to a contract or agreement that
                reflects an arm's-length interest rate and
                terms; or
                (iii) the taxpayer can establish, based on
            clear and convincing evidence, that the interest
            paid, accrued, or incurred relates to a contract or
            agreement entered into at arm's-length rates and
            terms and the principal purpose for the payment is
            not federal or Illinois tax avoidance; or
                (iv) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer establishes by clear and convincing
            evidence that the adjustments are unreasonable; or
            if the taxpayer and the Director agree in writing
            to the application or use of an alternative method
            of apportionment under Section 304(f).
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (E-13) An amount equal to the amount of intangible
        expenses and costs otherwise allowed as a deduction in
        computing base income, and that were paid, accrued, or
        incurred, directly or indirectly, (i) for taxable
        years ending on or after December 31, 2004, to a
        foreign person who would be a member of the same
        unitary business group but for the fact that the
        foreign person's business activity outside the United
        States is 80% or more of that person's total business
        activity and (ii) for taxable years ending on or after
        December 31, 2008, to a person who would be a member of
        the same unitary business group but for the fact that
        the person is prohibited under Section 1501(a)(27)
        from being included in the unitary business group
        because he or she is ordinarily required to apportion
        business income under different subsections of Section
        304. The addition modification required by this
        subparagraph shall be reduced to the extent that
        dividends were included in base income of the unitary
        group for the same taxable year and received by the
        taxpayer or by a member of the taxpayer's unitary
        business group (including amounts included in gross
        income pursuant to Sections 951 through 964 of the
        Internal Revenue Code and amounts included in gross
        income under Section 78 of the Internal Revenue Code)
        with respect to the stock of the same person to whom
        the intangible expenses and costs were directly or
        indirectly paid, incurred, or accrued. The preceding
        sentence shall not apply to the extent that the same
        dividends caused a reduction to the addition
        modification required under Section 203(b)(2)(E-12) of
        this Act. As used in this subparagraph, the term
        "intangible expenses and costs" includes (1) expenses,
        losses, and costs for, or related to, the direct or
        indirect acquisition, use, maintenance or management,
        ownership, sale, exchange, or any other disposition of
        intangible property; (2) losses incurred, directly or
        indirectly, from factoring transactions or discounting
        transactions; (3) royalty, patent, technical, and
        copyright fees; (4) licensing fees; and (5) other
        similar expenses and costs. For purposes of this
        subparagraph, "intangible property" includes patents,
        patent applications, trade names, trademarks, service
        marks, copyrights, mask works, trade secrets, and
        similar types of intangible assets.
            This paragraph shall not apply to the following:
                (i) any item of intangible expenses or costs
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person who is
            subject in a foreign country or state, other than a
            state which requires mandatory unitary reporting,
            to a tax on or measured by net income with respect
            to such item; or
                (ii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, if the taxpayer can establish, based
            on a preponderance of the evidence, both of the
            following:
                    (a) the person during the same taxable
                year paid, accrued, or incurred, the
                intangible expense or cost to a person that is
                not a related member, and
                    (b) the transaction giving rise to the
                intangible expense or cost between the
                taxpayer and the person did not have as a
                principal purpose the avoidance of Illinois
                income tax, and is paid pursuant to a contract
                or agreement that reflects arm's-length terms;
                or
                (iii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person if the
            taxpayer establishes by clear and convincing
            evidence, that the adjustments are unreasonable;
            or if the taxpayer and the Director agree in
            writing to the application or use of an alternative
            method of apportionment under Section 304(f);
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (E-14) For taxable years ending on or after
        December 31, 2008, an amount equal to the amount of
        insurance premium expenses and costs otherwise allowed
        as a deduction in computing base income, and that were
        paid, accrued, or incurred, directly or indirectly, to
        a person who would be a member of the same unitary
        business group but for the fact that the person is
        prohibited under Section 1501(a)(27) from being
        included in the unitary business group because he or
        she is ordinarily required to apportion business
        income under different subsections of Section 304. The
        addition modification required by this subparagraph
        shall be reduced to the extent that dividends were
        included in base income of the unitary group for the
        same taxable year and received by the taxpayer or by a
        member of the taxpayer's unitary business group
        (including amounts included in gross income under
        Sections 951 through 964 of the Internal Revenue Code
        and amounts included in gross income under Section 78
        of the Internal Revenue Code) with respect to the stock
        of the same person to whom the premiums and costs were
        directly or indirectly paid, incurred, or accrued. The
        preceding sentence does not apply to the extent that
        the same dividends caused a reduction to the addition
        modification required under Section 203(b)(2)(E-12) or
        Section 203(b)(2)(E-13) of this Act;
            (E-15) For taxable years beginning after December
        31, 2008, any deduction for dividends paid by a captive
        real estate investment trust that is allowed to a real
        estate investment trust under Section 857(b)(2)(B) of
        the Internal Revenue Code for dividends paid;
    and by deducting from the total so obtained the sum of the
    following amounts:
            (F) An amount equal to the amount of any tax
        imposed by this Act which was refunded to the taxpayer
        and included in such total for the taxable year;
            (G) An amount equal to any amount included in such
        total under Section 78 of the Internal Revenue Code;
            (H) In the case of a regulated investment company,
        an amount equal to the amount of exempt interest
        dividends as defined in subsection (b) (5) of Section
        852 of the Internal Revenue Code, paid to shareholders
        for the taxable year;
            (I) With the exception of any amounts subtracted
        under subparagraph (J), an amount equal to the sum of
        all amounts disallowed as deductions by (i) Sections
        171(a) (2), and 265(a)(2) and amounts disallowed as
        interest expense by Section 291(a)(3) of the Internal
        Revenue Code, as now or hereafter amended, and all
        amounts of expenses allocable to interest and
        disallowed as deductions by Section 265(a)(1) of the
        Internal Revenue Code, as now or hereafter amended; and
        (ii) for taxable years ending on or after August 13,
        1999, Sections 171(a)(2), 265, 280C, 291(a)(3), and
        832(b)(5)(B)(i) of the Internal Revenue Code; the
        provisions of this subparagraph are exempt from the
        provisions of Section 250;
            (J) An amount equal to all amounts included in such
        total which are exempt from taxation by this State
        either by reason of its statutes or Constitution or by
        reason of the Constitution, treaties or statutes of the
        United States; provided that, in the case of any
        statute of this State that exempts income derived from
        bonds or other obligations from the tax imposed under
        this Act, the amount exempted shall be the interest net
        of bond premium amortization;
            (K) An amount equal to those dividends included in
        such total which were paid by a corporation which
        conducts business operations in an Enterprise Zone or
        zones created under the Illinois Enterprise Zone Act or
        a River Edge Redevelopment Zone or zones created under
        the River Edge Redevelopment Zone Act and conducts
        substantially all of its operations in an Enterprise
        Zone or zones or a River Edge Redevelopment Zone or
        zones. This subparagraph (K) is exempt from the
        provisions of Section 250;
            (L) An amount equal to those dividends included in
        such total that were paid by a corporation that
        conducts business operations in a federally designated
        Foreign Trade Zone or Sub-Zone and that is designated a
        High Impact Business located in Illinois; provided
        that dividends eligible for the deduction provided in
        subparagraph (K) of paragraph 2 of this subsection
        shall not be eligible for the deduction provided under
        this subparagraph (L);
            (M) For any taxpayer that is a financial
        organization within the meaning of Section 304(c) of
        this Act, an amount included in such total as interest
        income from a loan or loans made by such taxpayer to a
        borrower, to the extent that such a loan is secured by
        property which is eligible for the Enterprise Zone
        Investment Credit or the River Edge Redevelopment Zone
        Investment Credit. To determine the portion of a loan
        or loans that is secured by property eligible for a
        Section 201(f) investment credit to the borrower, the
        entire principal amount of the loan or loans between
        the taxpayer and the borrower should be divided into
        the basis of the Section 201(f) investment credit
        property which secures the loan or loans, using for
        this purpose the original basis of such property on the
        date that it was placed in service in the Enterprise
        Zone or the River Edge Redevelopment Zone. The
        subtraction modification available to taxpayer in any
        year under this subsection shall be that portion of the
        total interest paid by the borrower with respect to
        such loan attributable to the eligible property as
        calculated under the previous sentence. This
        subparagraph (M) is exempt from the provisions of
        Section 250;
            (M-1) For any taxpayer that is a financial
        organization within the meaning of Section 304(c) of
        this Act, an amount included in such total as interest
        income from a loan or loans made by such taxpayer to a
        borrower, to the extent that such a loan is secured by
        property which is eligible for the High Impact Business
        Investment Credit. To determine the portion of a loan
        or loans that is secured by property eligible for a
        Section 201(h) investment credit to the borrower, the
        entire principal amount of the loan or loans between
        the taxpayer and the borrower should be divided into
        the basis of the Section 201(h) investment credit
        property which secures the loan or loans, using for
        this purpose the original basis of such property on the
        date that it was placed in service in a federally
        designated Foreign Trade Zone or Sub-Zone located in
        Illinois. No taxpayer that is eligible for the
        deduction provided in subparagraph (M) of paragraph
        (2) of this subsection shall be eligible for the
        deduction provided under this subparagraph (M-1). The
        subtraction modification available to taxpayers in any
        year under this subsection shall be that portion of the
        total interest paid by the borrower with respect to
        such loan attributable to the eligible property as
        calculated under the previous sentence;
            (N) Two times any contribution made during the
        taxable year to a designated zone organization to the
        extent that the contribution (i) qualifies as a
        charitable contribution under subsection (c) of
        Section 170 of the Internal Revenue Code and (ii) must,
        by its terms, be used for a project approved by the
        Department of Commerce and Economic Opportunity under
        Section 11 of the Illinois Enterprise Zone Act or under
        Section 10-10 of the River Edge Redevelopment Zone Act.
        This subparagraph (N) is exempt from the provisions of
        Section 250;
            (O) An amount equal to: (i) 85% for taxable years
        ending on or before December 31, 1992, or, a percentage
        equal to the percentage allowable under Section
        243(a)(1) of the Internal Revenue Code of 1986 for
        taxable years ending after December 31, 1992, of the
        amount by which dividends included in taxable income
        and received from a corporation that is not created or
        organized under the laws of the United States or any
        state or political subdivision thereof, including, for
        taxable years ending on or after December 31, 1988,
        dividends received or deemed received or paid or deemed
        paid under Sections 951 through 964 of the Internal
        Revenue Code, exceed the amount of the modification
        provided under subparagraph (G) of paragraph (2) of
        this subsection (b) which is related to such dividends,
        and including, for taxable years ending on or after
        December 31, 2008, dividends received from a captive
        real estate investment trust; plus (ii) 100% of the
        amount by which dividends, included in taxable income
        and received, including, for taxable years ending on or
        after December 31, 1988, dividends received or deemed
        received or paid or deemed paid under Sections 951
        through 964 of the Internal Revenue Code and including,
        for taxable years ending on or after December 31, 2008,
        dividends received from a captive real estate
        investment trust, from any such corporation specified
        in clause (i) that would but for the provisions of
        Section 1504 (b) (3) of the Internal Revenue Code be
        treated as a member of the affiliated group which
        includes the dividend recipient, exceed the amount of
        the modification provided under subparagraph (G) of
        paragraph (2) of this subsection (b) which is related
        to such dividends. This subparagraph (O) is exempt from
        the provisions of Section 250 of this Act;
            (P) An amount equal to any contribution made to a
        job training project established pursuant to the Tax
        Increment Allocation Redevelopment Act;
            (Q) An amount equal to the amount of the deduction
        used to compute the federal income tax credit for
        restoration of substantial amounts held under claim of
        right for the taxable year pursuant to Section 1341 of
        the Internal Revenue Code of 1986;
            (R) On and after July 20, 1999, in the case of an
        attorney-in-fact with respect to whom an interinsurer
        or a reciprocal insurer has made the election under
        Section 835 of the Internal Revenue Code, 26 U.S.C.
        835, an amount equal to the excess, if any, of the
        amounts paid or incurred by that interinsurer or
        reciprocal insurer in the taxable year to the
        attorney-in-fact over the deduction allowed to that
        interinsurer or reciprocal insurer with respect to the
        attorney-in-fact under Section 835(b) of the Internal
        Revenue Code for the taxable year; the provisions of
        this subparagraph are exempt from the provisions of
        Section 250;
            (S) For taxable years ending on or after December
        31, 1997, in the case of a Subchapter S corporation, an
        amount equal to all amounts of income allocable to a
        shareholder subject to the Personal Property Tax
        Replacement Income Tax imposed by subsections (c) and
        (d) of Section 201 of this Act, including amounts
        allocable to organizations exempt from federal income
        tax by reason of Section 501(a) of the Internal Revenue
        Code. This subparagraph (S) is exempt from the
        provisions of Section 250;
            (T) For taxable years 2001 and thereafter, for the
        taxable year in which the bonus depreciation deduction
        is taken on the taxpayer's federal income tax return
        under subsection (k) of Section 168 of the Internal
        Revenue Code and for each applicable taxable year
        thereafter, an amount equal to "x", where:
                (1) "y" equals the amount of the depreciation
            deduction taken for the taxable year on the
            taxpayer's federal income tax return on property
            for which the bonus depreciation deduction was
            taken in any year under subsection (k) of Section
            168 of the Internal Revenue Code, but not including
            the bonus depreciation deduction;
                (2) for taxable years ending on or before
            December 31, 2005, "x" equals "y" multiplied by 30
            and then divided by 70 (or "y" multiplied by
            0.429); and
                (3) for taxable years ending after December
            31, 2005:
                    (i) for property on which a bonus
                depreciation deduction of 30% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                30 and then divided by 70 (or "y" multiplied by
                0.429); and
                    (ii) for property on which a bonus
                depreciation deduction of 50% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                1.0.
            The aggregate amount deducted under this
        subparagraph in all taxable years for any one piece of
        property may not exceed the amount of the bonus
        depreciation deduction taken on that property on the
        taxpayer's federal income tax return under subsection
        (k) of Section 168 of the Internal Revenue Code. This
        subparagraph (T) is exempt from the provisions of
        Section 250;
            (U) If the taxpayer sells, transfers, abandons, or
        otherwise disposes of property for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (E-10), then an amount
        equal to that addition modification.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (E-10), then an amount
        equal to that addition modification.
            The taxpayer is allowed to take the deduction under
        this subparagraph only once with respect to any one
        piece of property.
            This subparagraph (U) is exempt from the
        provisions of Section 250;
            (V) The amount of: (i) any interest income (net of
        the deductions allocable thereto) taken into account
        for the taxable year with respect to a transaction with
        a taxpayer that is required to make an addition
        modification with respect to such transaction under
        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
        the amount of such addition modification, (ii) any
        income from intangible property (net of the deductions
        allocable thereto) taken into account for the taxable
        year with respect to a transaction with a taxpayer that
        is required to make an addition modification with
        respect to such transaction under Section
        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
        203(d)(2)(D-8), but not to exceed the amount of such
        addition modification, and (iii) any insurance premium
        income (net of deductions allocable thereto) taken
        into account for the taxable year with respect to a
        transaction with a taxpayer that is required to make an
        addition modification with respect to such transaction
        under Section 203(a)(2)(D-19), Section
        203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
        203(d)(2)(D-9), but not to exceed the amount of that
        addition modification. This subparagraph (V) is exempt
        from the provisions of Section 250;
            (W) An amount equal to the interest income taken
        into account for the taxable year (net of the
        deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(b)(2)(E-12) for
        interest paid, accrued, or incurred, directly or
        indirectly, to the same person. This subparagraph (W)
        is exempt from the provisions of Section 250; and
            (X) An amount equal to the income from intangible
        property taken into account for the taxable year (net
        of the deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(b)(2)(E-13) for
        intangible expenses and costs paid, accrued, or
        incurred, directly or indirectly, to the same foreign
        person. This subparagraph (X) is exempt from the
        provisions of Section 250. (Y)
        (3) Special rule. For purposes of paragraph (2) (A),
    "gross income" in the case of a life insurance company, for
    tax years ending on and after December 31, 1994, shall mean
    the gross investment income for the taxable year.
 
    (c) Trusts and estates.
        (1) In general. In the case of a trust or estate, base
    income means an amount equal to the taxpayer's taxable
    income for the taxable year as modified by paragraph (2).
        (2) Modifications. Subject to the provisions of
    paragraph (3), the taxable income referred to in paragraph
    (1) shall be modified by adding thereto the sum of the
    following amounts:
            (A) An amount equal to all amounts paid or accrued
        to the taxpayer as interest or dividends during the
        taxable year to the extent excluded from gross income
        in the computation of taxable income;
            (B) In the case of (i) an estate, $600; (ii) a
        trust which, under its governing instrument, is
        required to distribute all of its income currently,
        $300; and (iii) any other trust, $100, but in each such
        case, only to the extent such amount was deducted in
        the computation of taxable income;
            (C) An amount equal to the amount of tax imposed by
        this Act to the extent deducted from gross income in
        the computation of taxable income for the taxable year;
            (D) The amount of any net operating loss deduction
        taken in arriving at taxable income, other than a net
        operating loss carried forward from a taxable year
        ending prior to December 31, 1986;
            (E) For taxable years in which a net operating loss
        carryback or carryforward from a taxable year ending
        prior to December 31, 1986 is an element of taxable
        income under paragraph (1) of subsection (e) or
        subparagraph (E) of paragraph (2) of subsection (e),
        the amount by which addition modifications other than
        those provided by this subparagraph (E) exceeded
        subtraction modifications in such taxable year, with
        the following limitations applied in the order that
        they are listed:
                (i) the addition modification relating to the
            net operating loss carried back or forward to the
            taxable year from any taxable year ending prior to
            December 31, 1986 shall be reduced by the amount of
            addition modification under this subparagraph (E)
            which related to that net operating loss and which
            was taken into account in calculating the base
            income of an earlier taxable year, and
                (ii) the addition modification relating to the
            net operating loss carried back or forward to the
            taxable year from any taxable year ending prior to
            December 31, 1986 shall not exceed the amount of
            such carryback or carryforward;
            For taxable years in which there is a net operating
        loss carryback or carryforward from more than one other
        taxable year ending prior to December 31, 1986, the
        addition modification provided in this subparagraph
        (E) shall be the sum of the amounts computed
        independently under the preceding provisions of this
        subparagraph (E) for each such taxable year;
            (F) For taxable years ending on or after January 1,
        1989, an amount equal to the tax deducted pursuant to
        Section 164 of the Internal Revenue Code if the trust
        or estate is claiming the same tax for purposes of the
        Illinois foreign tax credit under Section 601 of this
        Act;
            (G) An amount equal to the amount of the capital
        gain deduction allowable under the Internal Revenue
        Code, to the extent deducted from gross income in the
        computation of taxable income;
            (G-5) For taxable years ending after December 31,
        1997, an amount equal to any eligible remediation costs
        that the trust or estate deducted in computing adjusted
        gross income and for which the trust or estate claims a
        credit under subsection (l) of Section 201;
            (G-10) For taxable years 2001 and thereafter, an
        amount equal to the bonus depreciation deduction taken
        on the taxpayer's federal income tax return for the
        taxable year under subsection (k) of Section 168 of the
        Internal Revenue Code; and
            (G-11) If the taxpayer sells, transfers, abandons,
        or otherwise disposes of property for which the
        taxpayer was required in any taxable year to make an
        addition modification under subparagraph (G-10), then
        an amount equal to the aggregate amount of the
        deductions taken in all taxable years under
        subparagraph (R) with respect to that property.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was allowed in any taxable year to make a subtraction
        modification under subparagraph (R), then an amount
        equal to that subtraction modification.
            The taxpayer is required to make the addition
        modification under this subparagraph only once with
        respect to any one piece of property;
            (G-12) An amount equal to the amount otherwise
        allowed as a deduction in computing base income for
        interest paid, accrued, or incurred, directly or
        indirectly, (i) for taxable years ending on or after
        December 31, 2004, to a foreign person who would be a
        member of the same unitary business group but for the
        fact that the foreign person's business activity
        outside the United States is 80% or more of the foreign
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304. The addition modification
        required by this subparagraph shall be reduced to the
        extent that dividends were included in base income of
        the unitary group for the same taxable year and
        received by the taxpayer or by a member of the
        taxpayer's unitary business group (including amounts
        included in gross income pursuant to Sections 951
        through 964 of the Internal Revenue Code and amounts
        included in gross income under Section 78 of the
        Internal Revenue Code) with respect to the stock of the
        same person to whom the interest was paid, accrued, or
        incurred.
            This paragraph shall not apply to the following:
                (i) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person who
            is subject in a foreign country or state, other
            than a state which requires mandatory unitary
            reporting, to a tax on or measured by net income
            with respect to such interest; or
                (ii) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer can establish, based on a
            preponderance of the evidence, both of the
            following:
                    (a) the person, during the same taxable
                year, paid, accrued, or incurred, the interest
                to a person that is not a related member, and
                    (b) the transaction giving rise to the
                interest expense between the taxpayer and the
                person did not have as a principal purpose the
                avoidance of Illinois income tax, and is paid
                pursuant to a contract or agreement that
                reflects an arm's-length interest rate and
                terms; or
                (iii) the taxpayer can establish, based on
            clear and convincing evidence, that the interest
            paid, accrued, or incurred relates to a contract or
            agreement entered into at arm's-length rates and
            terms and the principal purpose for the payment is
            not federal or Illinois tax avoidance; or
                (iv) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer establishes by clear and convincing
            evidence that the adjustments are unreasonable; or
            if the taxpayer and the Director agree in writing
            to the application or use of an alternative method
            of apportionment under Section 304(f).
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (G-13) An amount equal to the amount of intangible
        expenses and costs otherwise allowed as a deduction in
        computing base income, and that were paid, accrued, or
        incurred, directly or indirectly, (i) for taxable
        years ending on or after December 31, 2004, to a
        foreign person who would be a member of the same
        unitary business group but for the fact that the
        foreign person's business activity outside the United
        States is 80% or more of that person's total business
        activity and (ii) for taxable years ending on or after
        December 31, 2008, to a person who would be a member of
        the same unitary business group but for the fact that
        the person is prohibited under Section 1501(a)(27)
        from being included in the unitary business group
        because he or she is ordinarily required to apportion
        business income under different subsections of Section
        304. The addition modification required by this
        subparagraph shall be reduced to the extent that
        dividends were included in base income of the unitary
        group for the same taxable year and received by the
        taxpayer or by a member of the taxpayer's unitary
        business group (including amounts included in gross
        income pursuant to Sections 951 through 964 of the
        Internal Revenue Code and amounts included in gross
        income under Section 78 of the Internal Revenue Code)
        with respect to the stock of the same person to whom
        the intangible expenses and costs were directly or
        indirectly paid, incurred, or accrued. The preceding
        sentence shall not apply to the extent that the same
        dividends caused a reduction to the addition
        modification required under Section 203(c)(2)(G-12) of
        this Act. As used in this subparagraph, the term
        "intangible expenses and costs" includes: (1)
        expenses, losses, and costs for or related to the
        direct or indirect acquisition, use, maintenance or
        management, ownership, sale, exchange, or any other
        disposition of intangible property; (2) losses
        incurred, directly or indirectly, from factoring
        transactions or discounting transactions; (3) royalty,
        patent, technical, and copyright fees; (4) licensing
        fees; and (5) other similar expenses and costs. For
        purposes of this subparagraph, "intangible property"
        includes patents, patent applications, trade names,
        trademarks, service marks, copyrights, mask works,
        trade secrets, and similar types of intangible assets.
            This paragraph shall not apply to the following:
                (i) any item of intangible expenses or costs
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person who is
            subject in a foreign country or state, other than a
            state which requires mandatory unitary reporting,
            to a tax on or measured by net income with respect
            to such item; or
                (ii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, if the taxpayer can establish, based
            on a preponderance of the evidence, both of the
            following:
                    (a) the person during the same taxable
                year paid, accrued, or incurred, the
                intangible expense or cost to a person that is
                not a related member, and
                    (b) the transaction giving rise to the
                intangible expense or cost between the
                taxpayer and the person did not have as a
                principal purpose the avoidance of Illinois
                income tax, and is paid pursuant to a contract
                or agreement that reflects arm's-length terms;
                or
                (iii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person if the
            taxpayer establishes by clear and convincing
            evidence, that the adjustments are unreasonable;
            or if the taxpayer and the Director agree in
            writing to the application or use of an alternative
            method of apportionment under Section 304(f);
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (G-14) For taxable years ending on or after
        December 31, 2008, an amount equal to the amount of
        insurance premium expenses and costs otherwise allowed
        as a deduction in computing base income, and that were
        paid, accrued, or incurred, directly or indirectly, to
        a person who would be a member of the same unitary
        business group but for the fact that the person is
        prohibited under Section 1501(a)(27) from being
        included in the unitary business group because he or
        she is ordinarily required to apportion business
        income under different subsections of Section 304. The
        addition modification required by this subparagraph
        shall be reduced to the extent that dividends were
        included in base income of the unitary group for the
        same taxable year and received by the taxpayer or by a
        member of the taxpayer's unitary business group
        (including amounts included in gross income under
        Sections 951 through 964 of the Internal Revenue Code
        and amounts included in gross income under Section 78
        of the Internal Revenue Code) with respect to the stock
        of the same person to whom the premiums and costs were
        directly or indirectly paid, incurred, or accrued. The
        preceding sentence does not apply to the extent that
        the same dividends caused a reduction to the addition
        modification required under Section 203(c)(2)(G-12) or
        Section 203(c)(2)(G-13) of this Act.
    and by deducting from the total so obtained the sum of the
    following amounts:
            (H) An amount equal to all amounts included in such
        total pursuant to the provisions of Sections 402(a),
        402(c), 403(a), 403(b), 406(a), 407(a) and 408 of the
        Internal Revenue Code or included in such total as
        distributions under the provisions of any retirement
        or disability plan for employees of any governmental
        agency or unit, or retirement payments to retired
        partners, which payments are excluded in computing net
        earnings from self employment by Section 1402 of the
        Internal Revenue Code and regulations adopted pursuant
        thereto;
            (I) The valuation limitation amount;
            (J) An amount equal to the amount of any tax
        imposed by this Act which was refunded to the taxpayer
        and included in such total for the taxable year;
            (K) An amount equal to all amounts included in
        taxable income as modified by subparagraphs (A), (B),
        (C), (D), (E), (F) and (G) which are exempt from
        taxation by this State either by reason of its statutes
        or Constitution or by reason of the Constitution,
        treaties or statutes of the United States; provided
        that, in the case of any statute of this State that
        exempts income derived from bonds or other obligations
        from the tax imposed under this Act, the amount
        exempted shall be the interest net of bond premium
        amortization;
            (L) With the exception of any amounts subtracted
        under subparagraph (K), an amount equal to the sum of
        all amounts disallowed as deductions by (i) Sections
        171(a) (2) and 265(a)(2) of the Internal Revenue Code,
        as now or hereafter amended, and all amounts of
        expenses allocable to interest and disallowed as
        deductions by Section 265(1) of the Internal Revenue
        Code of 1954, as now or hereafter amended; and (ii) for
        taxable years ending on or after August 13, 1999,
        Sections 171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of
        the Internal Revenue Code; the provisions of this
        subparagraph are exempt from the provisions of Section
        250;
            (M) An amount equal to those dividends included in
        such total which were paid by a corporation which
        conducts business operations in an Enterprise Zone or
        zones created under the Illinois Enterprise Zone Act or
        a River Edge Redevelopment Zone or zones created under
        the River Edge Redevelopment Zone Act and conducts
        substantially all of its operations in an Enterprise
        Zone or Zones or a River Edge Redevelopment Zone or
        zones. This subparagraph (M) is exempt from the
        provisions of Section 250;
            (N) An amount equal to any contribution made to a
        job training project established pursuant to the Tax
        Increment Allocation Redevelopment Act;
            (O) An amount equal to those dividends included in
        such total that were paid by a corporation that
        conducts business operations in a federally designated
        Foreign Trade Zone or Sub-Zone and that is designated a
        High Impact Business located in Illinois; provided
        that dividends eligible for the deduction provided in
        subparagraph (M) of paragraph (2) of this subsection
        shall not be eligible for the deduction provided under
        this subparagraph (O);
            (P) An amount equal to the amount of the deduction
        used to compute the federal income tax credit for
        restoration of substantial amounts held under claim of
        right for the taxable year pursuant to Section 1341 of
        the Internal Revenue Code of 1986;
            (Q) For taxable year 1999 and thereafter, an amount
        equal to the amount of any (i) distributions, to the
        extent includible in gross income for federal income
        tax purposes, made to the taxpayer because of his or
        her status as a victim of persecution for racial or
        religious reasons by Nazi Germany or any other Axis
        regime or as an heir of the victim and (ii) items of
        income, to the extent includible in gross income for
        federal income tax purposes, attributable to, derived
        from or in any way related to assets stolen from,
        hidden from, or otherwise lost to a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime immediately prior to,
        during, and immediately after World War II, including,
        but not limited to, interest on the proceeds receivable
        as insurance under policies issued to a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime by European insurance
        companies immediately prior to and during World War II;
        provided, however, this subtraction from federal
        adjusted gross income does not apply to assets acquired
        with such assets or with the proceeds from the sale of
        such assets; provided, further, this paragraph shall
        only apply to a taxpayer who was the first recipient of
        such assets after their recovery and who is a victim of
        persecution for racial or religious reasons by Nazi
        Germany or any other Axis regime or as an heir of the
        victim. The amount of and the eligibility for any
        public assistance, benefit, or similar entitlement is
        not affected by the inclusion of items (i) and (ii) of
        this paragraph in gross income for federal income tax
        purposes. This paragraph is exempt from the provisions
        of Section 250;
            (R) For taxable years 2001 and thereafter, for the
        taxable year in which the bonus depreciation deduction
        is taken on the taxpayer's federal income tax return
        under subsection (k) of Section 168 of the Internal
        Revenue Code and for each applicable taxable year
        thereafter, an amount equal to "x", where:
                (1) "y" equals the amount of the depreciation
            deduction taken for the taxable year on the
            taxpayer's federal income tax return on property
            for which the bonus depreciation deduction was
            taken in any year under subsection (k) of Section
            168 of the Internal Revenue Code, but not including
            the bonus depreciation deduction;
                (2) for taxable years ending on or before
            December 31, 2005, "x" equals "y" multiplied by 30
            and then divided by 70 (or "y" multiplied by
            0.429); and
                (3) for taxable years ending after December
            31, 2005:
                    (i) for property on which a bonus
                depreciation deduction of 30% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                30 and then divided by 70 (or "y" multiplied by
                0.429); and
                    (ii) for property on which a bonus
                depreciation deduction of 50% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                1.0.
            The aggregate amount deducted under this
        subparagraph in all taxable years for any one piece of
        property may not exceed the amount of the bonus
        depreciation deduction taken on that property on the
        taxpayer's federal income tax return under subsection
        (k) of Section 168 of the Internal Revenue Code. This
        subparagraph (R) is exempt from the provisions of
        Section 250;
            (S) If the taxpayer sells, transfers, abandons, or
        otherwise disposes of property for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (G-10), then an amount
        equal to that addition modification.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (G-10), then an amount
        equal to that addition modification.
            The taxpayer is allowed to take the deduction under
        this subparagraph only once with respect to any one
        piece of property.
            This subparagraph (S) is exempt from the
        provisions of Section 250;
            (T) The amount of (i) any interest income (net of
        the deductions allocable thereto) taken into account
        for the taxable year with respect to a transaction with
        a taxpayer that is required to make an addition
        modification with respect to such transaction under
        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
        the amount of such addition modification and (ii) any
        income from intangible property (net of the deductions
        allocable thereto) taken into account for the taxable
        year with respect to a transaction with a taxpayer that
        is required to make an addition modification with
        respect to such transaction under Section
        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
        203(d)(2)(D-8), but not to exceed the amount of such
        addition modification. This subparagraph (T) is exempt
        from the provisions of Section 250;
            (U) An amount equal to the interest income taken
        into account for the taxable year (net of the
        deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(c)(2)(G-12) for
        interest paid, accrued, or incurred, directly or
        indirectly, to the same person. This subparagraph (U)
        is exempt from the provisions of Section 250; and
            (V) An amount equal to the income from intangible
        property taken into account for the taxable year (net
        of the deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(c)(2)(G-13) for
        intangible expenses and costs paid, accrued, or
        incurred, directly or indirectly, to the same foreign
        person. This subparagraph (V) is exempt from the
        provisions of Section 250. (W)
        (3) Limitation. The amount of any modification
    otherwise required under this subsection shall, under
    regulations prescribed by the Department, be adjusted by
    any amounts included therein which were properly paid,
    credited, or required to be distributed, or permanently set
    aside for charitable purposes pursuant to Internal Revenue
    Code Section 642(c) during the taxable year.
 
    (d) Partnerships.
        (1) In general. In the case of a partnership, base
    income means an amount equal to the taxpayer's taxable
    income for the taxable year as modified by paragraph (2).
        (2) Modifications. The taxable income referred to in
    paragraph (1) shall be modified by adding thereto the sum
    of the following amounts:
            (A) An amount equal to all amounts paid or accrued
        to the taxpayer as interest or dividends during the
        taxable year to the extent excluded from gross income
        in the computation of taxable income;
            (B) An amount equal to the amount of tax imposed by
        this Act to the extent deducted from gross income for
        the taxable year;
            (C) The amount of deductions allowed to the
        partnership pursuant to Section 707 (c) of the Internal
        Revenue Code in calculating its taxable income;
            (D) An amount equal to the amount of the capital
        gain deduction allowable under the Internal Revenue
        Code, to the extent deducted from gross income in the
        computation of taxable income;
            (D-5) For taxable years 2001 and thereafter, an
        amount equal to the bonus depreciation deduction taken
        on the taxpayer's federal income tax return for the
        taxable year under subsection (k) of Section 168 of the
        Internal Revenue Code;
            (D-6) If the taxpayer sells, transfers, abandons,
        or otherwise disposes of property for which the
        taxpayer was required in any taxable year to make an
        addition modification under subparagraph (D-5), then
        an amount equal to the aggregate amount of the
        deductions taken in all taxable years under
        subparagraph (O) with respect to that property.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was allowed in any taxable year to make a subtraction
        modification under subparagraph (O), then an amount
        equal to that subtraction modification.
            The taxpayer is required to make the addition
        modification under this subparagraph only once with
        respect to any one piece of property;
            (D-7) An amount equal to the amount otherwise
        allowed as a deduction in computing base income for
        interest paid, accrued, or incurred, directly or
        indirectly, (i) for taxable years ending on or after
        December 31, 2004, to a foreign person who would be a
        member of the same unitary business group but for the
        fact the foreign person's business activity outside
        the United States is 80% or more of the foreign
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304. The addition modification
        required by this subparagraph shall be reduced to the
        extent that dividends were included in base income of
        the unitary group for the same taxable year and
        received by the taxpayer or by a member of the
        taxpayer's unitary business group (including amounts
        included in gross income pursuant to Sections 951
        through 964 of the Internal Revenue Code and amounts
        included in gross income under Section 78 of the
        Internal Revenue Code) with respect to the stock of the
        same person to whom the interest was paid, accrued, or
        incurred.
            This paragraph shall not apply to the following:
                (i) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person who
            is subject in a foreign country or state, other
            than a state which requires mandatory unitary
            reporting, to a tax on or measured by net income
            with respect to such interest; or
                (ii) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer can establish, based on a
            preponderance of the evidence, both of the
            following:
                    (a) the person, during the same taxable
                year, paid, accrued, or incurred, the interest
                to a person that is not a related member, and
                    (b) the transaction giving rise to the
                interest expense between the taxpayer and the
                person did not have as a principal purpose the
                avoidance of Illinois income tax, and is paid
                pursuant to a contract or agreement that
                reflects an arm's-length interest rate and
                terms; or
                (iii) the taxpayer can establish, based on
            clear and convincing evidence, that the interest
            paid, accrued, or incurred relates to a contract or
            agreement entered into at arm's-length rates and
            terms and the principal purpose for the payment is
            not federal or Illinois tax avoidance; or
                (iv) an item of interest paid, accrued, or
            incurred, directly or indirectly, to a person if
            the taxpayer establishes by clear and convincing
            evidence that the adjustments are unreasonable; or
            if the taxpayer and the Director agree in writing
            to the application or use of an alternative method
            of apportionment under Section 304(f).
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act; and
            (D-8) An amount equal to the amount of intangible
        expenses and costs otherwise allowed as a deduction in
        computing base income, and that were paid, accrued, or
        incurred, directly or indirectly, (i) for taxable
        years ending on or after December 31, 2004, to a
        foreign person who would be a member of the same
        unitary business group but for the fact that the
        foreign person's business activity outside the United
        States is 80% or more of that person's total business
        activity and (ii) for taxable years ending on or after
        December 31, 2008, to a person who would be a member of
        the same unitary business group but for the fact that
        the person is prohibited under Section 1501(a)(27)
        from being included in the unitary business group
        because he or she is ordinarily required to apportion
        business income under different subsections of Section
        304. The addition modification required by this
        subparagraph shall be reduced to the extent that
        dividends were included in base income of the unitary
        group for the same taxable year and received by the
        taxpayer or by a member of the taxpayer's unitary
        business group (including amounts included in gross
        income pursuant to Sections 951 through 964 of the
        Internal Revenue Code and amounts included in gross
        income under Section 78 of the Internal Revenue Code)
        with respect to the stock of the same person to whom
        the intangible expenses and costs were directly or
        indirectly paid, incurred or accrued. The preceding
        sentence shall not apply to the extent that the same
        dividends caused a reduction to the addition
        modification required under Section 203(d)(2)(D-7) of
        this Act. As used in this subparagraph, the term
        "intangible expenses and costs" includes (1) expenses,
        losses, and costs for, or related to, the direct or
        indirect acquisition, use, maintenance or management,
        ownership, sale, exchange, or any other disposition of
        intangible property; (2) losses incurred, directly or
        indirectly, from factoring transactions or discounting
        transactions; (3) royalty, patent, technical, and
        copyright fees; (4) licensing fees; and (5) other
        similar expenses and costs. For purposes of this
        subparagraph, "intangible property" includes patents,
        patent applications, trade names, trademarks, service
        marks, copyrights, mask works, trade secrets, and
        similar types of intangible assets;
            This paragraph shall not apply to the following:
                (i) any item of intangible expenses or costs
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person who is
            subject in a foreign country or state, other than a
            state which requires mandatory unitary reporting,
            to a tax on or measured by net income with respect
            to such item; or
                (ii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, if the taxpayer can establish, based
            on a preponderance of the evidence, both of the
            following:
                    (a) the person during the same taxable
                year paid, accrued, or incurred, the
                intangible expense or cost to a person that is
                not a related member, and
                    (b) the transaction giving rise to the
                intangible expense or cost between the
                taxpayer and the person did not have as a
                principal purpose the avoidance of Illinois
                income tax, and is paid pursuant to a contract
                or agreement that reflects arm's-length terms;
                or
                (iii) any item of intangible expense or cost
            paid, accrued, or incurred, directly or
            indirectly, from a transaction with a person if the
            taxpayer establishes by clear and convincing
            evidence, that the adjustments are unreasonable;
            or if the taxpayer and the Director agree in
            writing to the application or use of an alternative
            method of apportionment under Section 304(f);
                Nothing in this subsection shall preclude the
            Director from making any other adjustment
            otherwise allowed under Section 404 of this Act for
            any tax year beginning after the effective date of
            this amendment provided such adjustment is made
            pursuant to regulation adopted by the Department
            and such regulations provide methods and standards
            by which the Department will utilize its authority
            under Section 404 of this Act;
            (D-9) For taxable years ending on or after December
        31, 2008, an amount equal to the amount of insurance
        premium expenses and costs otherwise allowed as a
        deduction in computing base income, and that were paid,
        accrued, or incurred, directly or indirectly, to a
        person who would be a member of the same unitary
        business group but for the fact that the person is
        prohibited under Section 1501(a)(27) from being
        included in the unitary business group because he or
        she is ordinarily required to apportion business
        income under different subsections of Section 304. The
        addition modification required by this subparagraph
        shall be reduced to the extent that dividends were
        included in base income of the unitary group for the
        same taxable year and received by the taxpayer or by a
        member of the taxpayer's unitary business group
        (including amounts included in gross income under
        Sections 951 through 964 of the Internal Revenue Code
        and amounts included in gross income under Section 78
        of the Internal Revenue Code) with respect to the stock
        of the same person to whom the premiums and costs were
        directly or indirectly paid, incurred, or accrued. The
        preceding sentence does not apply to the extent that
        the same dividends caused a reduction to the addition
        modification required under Section 203(d)(2)(D-7) or
        Section 203(d)(2)(D-8) of this Act.
    and by deducting from the total so obtained the following
    amounts:
            (E) The valuation limitation amount;
            (F) An amount equal to the amount of any tax
        imposed by this Act which was refunded to the taxpayer
        and included in such total for the taxable year;
            (G) An amount equal to all amounts included in
        taxable income as modified by subparagraphs (A), (B),
        (C) and (D) which are exempt from taxation by this
        State either by reason of its statutes or Constitution
        or by reason of the Constitution, treaties or statutes
        of the United States; provided that, in the case of any
        statute of this State that exempts income derived from
        bonds or other obligations from the tax imposed under
        this Act, the amount exempted shall be the interest net
        of bond premium amortization;
            (H) Any income of the partnership which
        constitutes personal service income as defined in
        Section 1348 (b) (1) of the Internal Revenue Code (as
        in effect December 31, 1981) or a reasonable allowance
        for compensation paid or accrued for services rendered
        by partners to the partnership, whichever is greater;
            (I) An amount equal to all amounts of income
        distributable to an entity subject to the Personal
        Property Tax Replacement Income Tax imposed by
        subsections (c) and (d) of Section 201 of this Act
        including amounts distributable to organizations
        exempt from federal income tax by reason of Section
        501(a) of the Internal Revenue Code;
            (J) With the exception of any amounts subtracted
        under subparagraph (G), an amount equal to the sum of
        all amounts disallowed as deductions by (i) Sections
        171(a) (2), and 265(2) of the Internal Revenue Code of
        1954, as now or hereafter amended, and all amounts of
        expenses allocable to interest and disallowed as
        deductions by Section 265(1) of the Internal Revenue
        Code, as now or hereafter amended; and (ii) for taxable
        years ending on or after August 13, 1999, Sections
        171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
        Internal Revenue Code; the provisions of this
        subparagraph are exempt from the provisions of Section
        250;
            (K) An amount equal to those dividends included in
        such total which were paid by a corporation which
        conducts business operations in an Enterprise Zone or
        zones created under the Illinois Enterprise Zone Act,
        enacted by the 82nd General Assembly, or a River Edge
        Redevelopment Zone or zones created under the River
        Edge Redevelopment Zone Act and conducts substantially
        all of its operations in an Enterprise Zone or Zones or
        from a River Edge Redevelopment Zone or zones. This
        subparagraph (K) is exempt from the provisions of
        Section 250;
            (L) An amount equal to any contribution made to a
        job training project established pursuant to the Real
        Property Tax Increment Allocation Redevelopment Act;
            (M) An amount equal to those dividends included in
        such total that were paid by a corporation that
        conducts business operations in a federally designated
        Foreign Trade Zone or Sub-Zone and that is designated a
        High Impact Business located in Illinois; provided
        that dividends eligible for the deduction provided in
        subparagraph (K) of paragraph (2) of this subsection
        shall not be eligible for the deduction provided under
        this subparagraph (M);
            (N) An amount equal to the amount of the deduction
        used to compute the federal income tax credit for
        restoration of substantial amounts held under claim of
        right for the taxable year pursuant to Section 1341 of
        the Internal Revenue Code of 1986;
            (O) For taxable years 2001 and thereafter, for the
        taxable year in which the bonus depreciation deduction
        is taken on the taxpayer's federal income tax return
        under subsection (k) of Section 168 of the Internal
        Revenue Code and for each applicable taxable year
        thereafter, an amount equal to "x", where:
                (1) "y" equals the amount of the depreciation
            deduction taken for the taxable year on the
            taxpayer's federal income tax return on property
            for which the bonus depreciation deduction was
            taken in any year under subsection (k) of Section
            168 of the Internal Revenue Code, but not including
            the bonus depreciation deduction;
                (2) for taxable years ending on or before
            December 31, 2005, "x" equals "y" multiplied by 30
            and then divided by 70 (or "y" multiplied by
            0.429); and
                (3) for taxable years ending after December
            31, 2005:
                    (i) for property on which a bonus
                depreciation deduction of 30% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                30 and then divided by 70 (or "y" multiplied by
                0.429); and
                    (ii) for property on which a bonus
                depreciation deduction of 50% of the adjusted
                basis was taken, "x" equals "y" multiplied by
                1.0.
            The aggregate amount deducted under this
        subparagraph in all taxable years for any one piece of
        property may not exceed the amount of the bonus
        depreciation deduction taken on that property on the
        taxpayer's federal income tax return under subsection
        (k) of Section 168 of the Internal Revenue Code. This
        subparagraph (O) is exempt from the provisions of
        Section 250;
            (P) If the taxpayer sells, transfers, abandons, or
        otherwise disposes of property for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (D-5), then an amount
        equal to that addition modification.
            If the taxpayer continues to own property through
        the last day of the last tax year for which the
        taxpayer may claim a depreciation deduction for
        federal income tax purposes and for which the taxpayer
        was required in any taxable year to make an addition
        modification under subparagraph (D-5), then an amount
        equal to that addition modification.
            The taxpayer is allowed to take the deduction under
        this subparagraph only once with respect to any one
        piece of property.
            This subparagraph (P) is exempt from the
        provisions of Section 250;
            (Q) The amount of (i) any interest income (net of
        the deductions allocable thereto) taken into account
        for the taxable year with respect to a transaction with
        a taxpayer that is required to make an addition
        modification with respect to such transaction under
        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
        the amount of such addition modification and (ii) any
        income from intangible property (net of the deductions
        allocable thereto) taken into account for the taxable
        year with respect to a transaction with a taxpayer that
        is required to make an addition modification with
        respect to such transaction under Section
        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
        203(d)(2)(D-8), but not to exceed the amount of such
        addition modification. This subparagraph (Q) is exempt
        from Section 250;
            (R) An amount equal to the interest income taken
        into account for the taxable year (net of the
        deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(d)(2)(D-7) for interest
        paid, accrued, or incurred, directly or indirectly, to
        the same person. This subparagraph (R) is exempt from
        Section 250; and
            (S) An amount equal to the income from intangible
        property taken into account for the taxable year (net
        of the deductions allocable thereto) with respect to
        transactions with (i) a foreign person who would be a
        member of the taxpayer's unitary business group but for
        the fact that the foreign person's business activity
        outside the United States is 80% or more of that
        person's total business activity and (ii) for taxable
        years ending on or after December 31, 2008, to a person
        who would be a member of the same unitary business
        group but for the fact that the person is prohibited
        under Section 1501(a)(27) from being included in the
        unitary business group because he or she is ordinarily
        required to apportion business income under different
        subsections of Section 304, but not to exceed the
        addition modification required to be made for the same
        taxable year under Section 203(d)(2)(D-8) for
        intangible expenses and costs paid, accrued, or
        incurred, directly or indirectly, to the same person.
        This subparagraph (S) is exempt from Section 250. (T)
 
    (e) Gross income; adjusted gross income; taxable income.
        (1) In general. Subject to the provisions of paragraph
    (2) and subsection (b) (3), for purposes of this Section
    and Section 803(e), a taxpayer's gross income, adjusted
    gross income, or taxable income for the taxable year shall
    mean the amount of gross income, adjusted gross income or
    taxable income properly reportable for federal income tax
    purposes for the taxable year under the provisions of the
    Internal Revenue Code. Taxable income may be less than
    zero. However, for taxable years ending on or after
    December 31, 1986, net operating loss carryforwards from
    taxable years ending prior to December 31, 1986, may not
    exceed the sum of federal taxable income for the taxable
    year before net operating loss deduction, plus the excess
    of addition modifications over subtraction modifications
    for the taxable year. For taxable years ending prior to
    December 31, 1986, taxable income may never be an amount in
    excess of the net operating loss for the taxable year as
    defined in subsections (c) and (d) of Section 172 of the
    Internal Revenue Code, provided that when taxable income of
    a corporation (other than a Subchapter S corporation),
    trust, or estate is less than zero and addition
    modifications, other than those provided by subparagraph
    (E) of paragraph (2) of subsection (b) for corporations or
    subparagraph (E) of paragraph (2) of subsection (c) for
    trusts and estates, exceed subtraction modifications, an
    addition modification must be made under those
    subparagraphs for any other taxable year to which the
    taxable income less than zero (net operating loss) is
    applied under Section 172 of the Internal Revenue Code or
    under subparagraph (E) of paragraph (2) of this subsection
    (e) applied in conjunction with Section 172 of the Internal
    Revenue Code.
        (2) Special rule. For purposes of paragraph (1) of this
    subsection, the taxable income properly reportable for
    federal income tax purposes shall mean:
            (A) Certain life insurance companies. In the case
        of a life insurance company subject to the tax imposed
        by Section 801 of the Internal Revenue Code, life
        insurance company taxable income, plus the amount of
        distribution from pre-1984 policyholder surplus
        accounts as calculated under Section 815a of the
        Internal Revenue Code;
            (B) Certain other insurance companies. In the case
        of mutual insurance companies subject to the tax
        imposed by Section 831 of the Internal Revenue Code,
        insurance company taxable income;
            (C) Regulated investment companies. In the case of
        a regulated investment company subject to the tax
        imposed by Section 852 of the Internal Revenue Code,
        investment company taxable income;
            (D) Real estate investment trusts. In the case of a
        real estate investment trust subject to the tax imposed
        by Section 857 of the Internal Revenue Code, real
        estate investment trust taxable income;
            (E) Consolidated corporations. In the case of a
        corporation which is a member of an affiliated group of
        corporations filing a consolidated income tax return
        for the taxable year for federal income tax purposes,
        taxable income determined as if such corporation had
        filed a separate return for federal income tax purposes
        for the taxable year and each preceding taxable year
        for which it was a member of an affiliated group. For
        purposes of this subparagraph, the taxpayer's separate
        taxable income shall be determined as if the election
        provided by Section 243(b) (2) of the Internal Revenue
        Code had been in effect for all such years;
            (F) Cooperatives. In the case of a cooperative
        corporation or association, the taxable income of such
        organization determined in accordance with the
        provisions of Section 1381 through 1388 of the Internal
        Revenue Code;
            (G) Subchapter S corporations. In the case of: (i)
        a Subchapter S corporation for which there is in effect
        an election for the taxable year under Section 1362 of
        the Internal Revenue Code, the taxable income of such
        corporation determined in accordance with Section
        1363(b) of the Internal Revenue Code, except that
        taxable income shall take into account those items
        which are required by Section 1363(b)(1) of the
        Internal Revenue Code to be separately stated; and (ii)
        a Subchapter S corporation for which there is in effect
        a federal election to opt out of the provisions of the
        Subchapter S Revision Act of 1982 and have applied
        instead the prior federal Subchapter S rules as in
        effect on July 1, 1982, the taxable income of such
        corporation determined in accordance with the federal
        Subchapter S rules as in effect on July 1, 1982; and
            (H) Partnerships. In the case of a partnership,
        taxable income determined in accordance with Section
        703 of the Internal Revenue Code, except that taxable
        income shall take into account those items which are
        required by Section 703(a)(1) to be separately stated
        but which would be taken into account by an individual
        in calculating his taxable income.
        (3) Recapture of business expenses on disposition of
    asset or business. Notwithstanding any other law to the
    contrary, if in prior years income from an asset or
    business has been classified as business income and in a
    later year is demonstrated to be non-business income, then
    all expenses, without limitation, deducted in such later
    year and in the 2 immediately preceding taxable years
    related to that asset or business that generated the
    non-business income shall be added back and recaptured as
    business income in the year of the disposition of the asset
    or business. Such amount shall be apportioned to Illinois
    using the greater of the apportionment fraction computed
    for the business under Section 304 of this Act for the
    taxable year or the average of the apportionment fractions
    computed for the business under Section 304 of this Act for
    the taxable year and for the 2 immediately preceding
    taxable years.
 
    (f) Valuation limitation amount.
        (1) In general. The valuation limitation amount
    referred to in subsections (a) (2) (G), (c) (2) (I) and
    (d)(2) (E) is an amount equal to:
            (A) The sum of the pre-August 1, 1969 appreciation
        amounts (to the extent consisting of gain reportable
        under the provisions of Section 1245 or 1250 of the
        Internal Revenue Code) for all property in respect of
        which such gain was reported for the taxable year; plus
            (B) The lesser of (i) the sum of the pre-August 1,
        1969 appreciation amounts (to the extent consisting of
        capital gain) for all property in respect of which such
        gain was reported for federal income tax purposes for
        the taxable year, or (ii) the net capital gain for the
        taxable year, reduced in either case by any amount of
        such gain included in the amount determined under
        subsection (a) (2) (F) or (c) (2) (H).
        (2) Pre-August 1, 1969 appreciation amount.
            (A) If the fair market value of property referred
        to in paragraph (1) was readily ascertainable on August
        1, 1969, the pre-August 1, 1969 appreciation amount for
        such property is the lesser of (i) the excess of such
        fair market value over the taxpayer's basis (for
        determining gain) for such property on that date
        (determined under the Internal Revenue Code as in
        effect on that date), or (ii) the total gain realized
        and reportable for federal income tax purposes in
        respect of the sale, exchange or other disposition of
        such property.
            (B) If the fair market value of property referred
        to in paragraph (1) was not readily ascertainable on
        August 1, 1969, the pre-August 1, 1969 appreciation
        amount for such property is that amount which bears the
        same ratio to the total gain reported in respect of the
        property for federal income tax purposes for the
        taxable year, as the number of full calendar months in
        that part of the taxpayer's holding period for the
        property ending July 31, 1969 bears to the number of
        full calendar months in the taxpayer's entire holding
        period for the property.
            (C) The Department shall prescribe such
        regulations as may be necessary to carry out the
        purposes of this paragraph.
 
    (g) Double deductions. Unless specifically provided
otherwise, nothing in this Section shall permit the same item
to be deducted more than once.
 
    (h) Legislative intention. Except as expressly provided by
this Section there shall be no modifications or limitations on
the amounts of income, gain, loss or deduction taken into
account in determining gross income, adjusted gross income or
taxable income for federal income tax purposes for the taxable
year, or in the amount of such items entering into the
computation of base income and net income under this Act for
such taxable year, whether in respect of property values as of
August 1, 1969 or otherwise.
(Source: P.A. 94-776, eff. 5-19-06; 94-789, eff. 5-19-06;
94-1021, eff. 7-12-06; 94-1074, eff. 12-26-06; 95-23, eff.
8-3-07; 95-233, eff. 8-16-07; 95-286, eff. 8-20-07; 95-331,
eff. 8-21-07; 95-707, eff. 1-11-08; 95-876, eff. 8-21-08;
revised 10-15-08.)
 
    (35 ILCS 5/507PP)
    Sec. 507PP. The lung cancer research checkoff. For taxable
years ending on or after December 31, 2007, the Department
shall print, on its standard individual income tax form, a
provision indicating that, if the taxpayer wishes to contribute
to the Lung Cancer Research Fund, as authorized by this
amendatory Act of the 95th General Assembly, then he or she may
do so by stating the amount of the contribution (not less than
$1) on the return and indicating that the contribution will
reduce the taxpayer's refund or increase the amount of payment
to accompany the return. The taxpayer's failure to remit any
amount of the increased payment reduces the contribution
accordingly. This Section does not apply to any amended return.
(Source: P.A. 95-434, eff. 8-27-07; 95-876, eff. 8-21-08.)
 
    (35 ILCS 5/507RR)
    Sec. 507RR 507PP. The Healthy Smiles Fund checkoff. For
taxable years ending on or after December 31, 2008, the
Department must print on its standard individual income tax
form a provision indicating that if the taxpayer wishes to
contribute to the Healthy Smiles Fund, as authorized by this
amendatory Act of the 95th General Assembly, he or she may do
so by stating the amount of the contribution (not less than $1)
on the return and that the contribution will reduce the
taxpayer's refund or increase the amount of payment to
accompany the return. Failure to remit any amount of increased
payment shall reduce the contribution accordingly. This
Section does not apply to any amended return.
(Source: P.A. 95-940, eff. 8-29-08; revised 9-25-08.)
 
    (35 ILCS 5/509)  (from Ch. 120, par. 5-509)
    Sec. 509. Tax checkoff explanations. All individual income
tax return forms shall contain appropriate explanations and
spaces to enable the taxpayers to designate contributions to
the funds to which contributions may be made under this Article
5. the Healthy Smiles Fund,
    Each form shall contain a statement that the contributions
will reduce the taxpayer's refund or increase the amount of
payment to accompany the return. Failure to remit any amount of
increased payment shall reduce the contribution accordingly.
    If, on October 1 of any year, the total contributions to
any one of the funds made under this Article 5 do not equal
$100,000 or more, the explanations and spaces for designating
contributions to the fund shall be removed from the individual
income tax return forms for the following and all subsequent
years and all subsequent contributions to the fund shall be
refunded to the taxpayer.
(Source: P.A. 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141,
eff. 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602,
eff. 8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06;
95-331, eff. 8-21-07; 95-434, eff. 8-27-07; 95-435, eff.
8-27-07; 95-940, eff. 8-29-08; revised 9-25-08.)
 
    (35 ILCS 5/510)  (from Ch. 120, par. 5-510)
    Sec. 510. Determination of amounts contributed. The
Department shall determine the total amount contributed to each
of the funds under this Article 5 the Healthy Smiles Fund, and
shall notify the State Comptroller and the State Treasurer of
the amounts to be transferred from the General Revenue Fund to
each fund, and upon receipt of such notification the State
Treasurer and Comptroller shall transfer the amounts.
(Source: P.A. 94-73, eff. 6-23-05; 94-107, eff. 7-1-05; 94-141,
eff. 1-1-06; 94-142, eff. 1-1-06; 94-442, eff. 8-4-05; 94-602,
eff. 8-16-05; 94-649, eff. 8-22-05; 94-876, eff. 6-19-06;
95-331, eff. 8-21-07; 95-434, eff. 8-27-07; 95-435, eff.
8-27-07; 95-940, eff. 8-29-08; revised 9-25-08.)
 
    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
    Sec. 901. Collection Authority.
    (a) In general.
    The Department shall collect the taxes imposed by this Act.
The Department shall collect certified past due child support
amounts under Section 2505-650 of the Department of Revenue Law
(20 ILCS 2505/2505-650). Except as provided in subsections (c)
and (e) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury; money
collected pursuant to subsections (c) and (d) of Section 201 of
this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
Child Support Enforcement Trust Fund, a special fund outside
the State Treasury, or to the State Disbursement Unit
established under Section 10-26 of the Illinois Public Aid
Code, as directed by the Department of Healthcare and Family
Services.
    (b) Local Government Governmental Distributive Fund.
    Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the General
Revenue Fund to a special fund in the State treasury, to be
known as the "Local Government Distributive Fund", an amount
equal to 1/12 of the net revenue realized from the tax imposed
by subsections (a) and (b) of Section 201 of this Act during
the preceding month. Beginning July 1, 1994, and continuing
through June 30, 1995, the Treasurer shall transfer each month
from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to 1/11 of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of this Act during the preceding month. Beginning
July 1, 1995, the Treasurer shall transfer each month from the
General Revenue Fund to the Local Government Distributive Fund
an amount equal to the net of (i) 1/10 of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of the Illinois Income Tax Act during the preceding
month (ii) minus, beginning July 1, 2003 and ending June 30,
2004, $6,666,666, and beginning July 1, 2004, zero. Net revenue
realized for a month shall be defined as the revenue from the
tax imposed by subsections (a) and (b) of Section 201 of this
Act which is deposited in the General Revenue Fund, the
Educational Assistance Fund and the Income Tax Surcharge Local
Government Distributive Fund during the month minus the amount
paid out of the General Revenue Fund in State warrants during
that same month as refunds to taxpayers for overpayment of
liability under the tax imposed by subsections (a) and (b) of
Section 201 of this Act.
    (c) Deposits Into Income Tax Refund Fund.
        (1) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(1), (2), and
    (3), of Section 201 of this Act into a fund in the State
    treasury known as the Income Tax Refund Fund. The
    Department shall deposit 6% of such amounts during the
    period beginning January 1, 1989 and ending on June 30,
    1989. Beginning with State fiscal year 1990 and for each
    fiscal year thereafter, the percentage deposited into the
    Income Tax Refund Fund during a fiscal year shall be the
    Annual Percentage. For fiscal years 1999 through 2001, the
    Annual Percentage shall be 7.1%. For fiscal year 2003, the
    Annual Percentage shall be 8%. For fiscal year 2004, the
    Annual Percentage shall be 11.7%. Upon the effective date
    of this amendatory Act of the 93rd General Assembly, the
    Annual Percentage shall be 10% for fiscal year 2005. For
    fiscal year 2006, the Annual Percentage shall be 9.75%. For
    fiscal year 2007, the Annual Percentage shall be 9.75%. For
    fiscal year 2008, the Annual Percentage shall be 7.75%. For
    fiscal year 2009, the Annual Percentage shall be 9.75%. For
    all other fiscal years, the Annual Percentage shall be
    calculated as a fraction, the numerator of which shall be
    the amount of refunds approved for payment by the
    Department during the preceding fiscal year as a result of
    overpayment of tax liability under subsections (a) and
    (b)(1), (2), and (3) of Section 201 of this Act plus the
    amount of such refunds remaining approved but unpaid at the
    end of the preceding fiscal year, minus the amounts
    transferred into the Income Tax Refund Fund from the
    Tobacco Settlement Recovery Fund, and the denominator of
    which shall be the amounts which will be collected pursuant
    to subsections (a) and (b)(1), (2), and (3) of Section 201
    of this Act during the preceding fiscal year; except that
    in State fiscal year 2002, the Annual Percentage shall in
    no event exceed 7.6%. The Director of Revenue shall certify
    the Annual Percentage to the Comptroller on the last
    business day of the fiscal year immediately preceding the
    fiscal year for which it is to be effective.
        (2) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act into a fund in
    the State treasury known as the Income Tax Refund Fund. The
    Department shall deposit 18% of such amounts during the
    period beginning January 1, 1989 and ending on June 30,
    1989. Beginning with State fiscal year 1990 and for each
    fiscal year thereafter, the percentage deposited into the
    Income Tax Refund Fund during a fiscal year shall be the
    Annual Percentage. For fiscal years 1999, 2000, and 2001,
    the Annual Percentage shall be 19%. For fiscal year 2003,
    the Annual Percentage shall be 27%. For fiscal year 2004,
    the Annual Percentage shall be 32%. Upon the effective date
    of this amendatory Act of the 93rd General Assembly, the
    Annual Percentage shall be 24% for fiscal year 2005. For
    fiscal year 2006, the Annual Percentage shall be 20%. For
    fiscal year 2007, the Annual Percentage shall be 17.5%. For
    fiscal year 2008, the Annual Percentage shall be 15.5%. For
    fiscal year 2009, the Annual Percentage shall be 17.5%. For
    all other fiscal years, the Annual Percentage shall be
    calculated as a fraction, the numerator of which shall be
    the amount of refunds approved for payment by the
    Department during the preceding fiscal year as a result of
    overpayment of tax liability under subsections (a) and
    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
    Act plus the amount of such refunds remaining approved but
    unpaid at the end of the preceding fiscal year, and the
    denominator of which shall be the amounts which will be
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act during the
    preceding fiscal year; except that in State fiscal year
    2002, the Annual Percentage shall in no event exceed 23%.
    The Director of Revenue shall certify the Annual Percentage
    to the Comptroller on the last business day of the fiscal
    year immediately preceding the fiscal year for which it is
    to be effective.
        (3) The Comptroller shall order transferred and the
    Treasurer shall transfer from the Tobacco Settlement
    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
    in January, 2001, (ii) $35,000,000 in January, 2002, and
    (iii) $35,000,000 in January, 2003.
    (d) Expenditures from Income Tax Refund Fund.
        (1) Beginning January 1, 1989, money in the Income Tax
    Refund Fund shall be expended exclusively for the purpose
    of paying refunds resulting from overpayment of tax
    liability under Section 201 of this Act, for paying rebates
    under Section 208.1 in the event that the amounts in the
    Homeowners' Tax Relief Fund are insufficient for that
    purpose, and for making transfers pursuant to this
    subsection (d).
        (2) The Director shall order payment of refunds
    resulting from overpayment of tax liability under Section
    201 of this Act from the Income Tax Refund Fund only to the
    extent that amounts collected pursuant to Section 201 of
    this Act and transfers pursuant to this subsection (d) and
    item (3) of subsection (c) have been deposited and retained
    in the Fund.
        (3) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Income Tax Refund Fund to the Personal Property Tax
    Replacement Fund an amount, certified by the Director to
    the Comptroller, equal to the excess of the amount
    collected pursuant to subsections (c) and (d) of Section
    201 of this Act deposited into the Income Tax Refund Fund
    during the fiscal year over the amount of refunds resulting
    from overpayment of tax liability under subsections (c) and
    (d) of Section 201 of this Act paid from the Income Tax
    Refund Fund during the fiscal year.
        (4) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Personal Property Tax Replacement Fund to the Income Tax
    Refund Fund an amount, certified by the Director to the
    Comptroller, equal to the excess of the amount of refunds
    resulting from overpayment of tax liability under
    subsections (c) and (d) of Section 201 of this Act paid
    from the Income Tax Refund Fund during the fiscal year over
    the amount collected pursuant to subsections (c) and (d) of
    Section 201 of this Act deposited into the Income Tax
    Refund Fund during the fiscal year.
        (4.5) As soon as possible after the end of fiscal year
    1999 and of each fiscal year thereafter, the Director shall
    order transferred and the State Treasurer and State
    Comptroller shall transfer from the Income Tax Refund Fund
    to the General Revenue Fund any surplus remaining in the
    Income Tax Refund Fund as of the end of such fiscal year;
    excluding for fiscal years 2000, 2001, and 2002 amounts
    attributable to transfers under item (3) of subsection (c)
    less refunds resulting from the earned income tax credit.
        (5) This Act shall constitute an irrevocable and
    continuing appropriation from the Income Tax Refund Fund
    for the purpose of paying refunds upon the order of the
    Director in accordance with the provisions of this Section.
    (e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
    On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,
minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(Source: P.A. 94-91, eff. 7-1-05; 94-839, eff. 6-6-06; 95-707,
eff. 1-11-08; 95-744, eff. 7-18-08; revised 10-23-08.)
 
    Section 75. The Retailers' Occupation Tax Act is amended by
changing Section 2-45 as follows:
 
    (35 ILCS 120/2-45)  (from Ch. 120, par. 441-45)
    Sec. 2-45. Manufacturing and assembly exemption. The
manufacturing and assembly machinery and equipment exemption
includes machinery and equipment that replaces machinery and
equipment in an existing manufacturing facility as well as
machinery and equipment that are for use in an expanded or new
manufacturing facility.
    The machinery and equipment exemption also includes
machinery and equipment used in the general maintenance or
repair of exempt machinery and equipment or for in-house
manufacture of exempt machinery and equipment. For the purposes
of this exemption, terms have the following meanings:
        (1) "Manufacturing process" means the production of an
    article of tangible personal property, whether the article
    is a finished product or an article for use in the process
    of manufacturing or assembling a different article of
    tangible personal property, by a procedure commonly
    regarded as manufacturing, processing, fabricating, or
    refining that changes some existing material or materials
    into a material with a different form, use, or name. In
    relation to a recognized integrated business composed of a
    series of operations that collectively constitute
    manufacturing, or individually constitute manufacturing
    operations, the manufacturing process commences with the
    first operation or stage of production in the series and
    does not end until the completion of the final product in
    the last operation or stage of production in the series.
    For purposes of this exemption, photoprocessing is a
    manufacturing process of tangible personal property for
    wholesale or retail sale.
        (2) "Assembling process" means the production of an
    article of tangible personal property, whether the article
    is a finished product or an article for use in the process
    of manufacturing or assembling a different article of
    tangible personal property, by the combination of existing
    materials in a manner commonly regarded as assembling that
    results in a material of a different form, use, or name.
        (3) "Machinery" means major mechanical machines or
    major components of those machines contributing to a
    manufacturing or assembling process.
        (4) "Equipment" includes an independent device or tool
    separate from machinery but essential to an integrated
    manufacturing or assembly process; including computers
    used primarily in a manufacturer's computer assisted
    design, computer assisted manufacturing (CAD/CAM) system;
    any subunit or assembly comprising a component of any
    machinery or auxiliary, adjunct, or attachment parts of
    machinery, such as tools, dies, jigs, fixtures, patterns,
    and molds; and any parts that require periodic replacement
    in the course of normal operation; but does not include
    hand tools. Equipment includes chemicals or chemicals
    acting as catalysts but only if the chemicals or chemicals
    acting as catalysts effect a direct and immediate change
    upon a product being manufactured or assembled for
    wholesale or retail sale or lease.
        (5) "Production related tangible personal property"
    means all tangible personal property that is used or
    consumed by the purchaser in a manufacturing facility in
    which a manufacturing process takes place and includes,
    without limitation, tangible personal property that is
    purchased for incorporation into real estate within a
    manufacturing facility and tangible personal property that
    is used or consumed in activities such as research and
    development, preproduction material handling, receiving,
    quality control, inventory control, storage, staging, and
    packaging for shipping and transportation purposes.
    "Production related tangible personal property" does not
    include (i) tangible personal property that is used, within
    or without a manufacturing facility, in sales, purchasing,
    accounting, fiscal management, marketing, personnel
    recruitment or selection, or landscaping or (ii) tangible
    personal property that is required to be titled or
    registered with a department, agency, or unit of federal,
    State, or local government.
    The manufacturing and assembling machinery and equipment
exemption includes production related tangible personal
property that is purchased on or after July 1, 2007 and on or
before June 30, 2008. The exemption for production related
tangible personal property is subject to both of the following
limitations:
        (1) The maximum amount of the exemption for any one
    taxpayer may not exceed 5% of the purchase price of
    production related tangible personal property that is
    purchased on or after July 1, 2007 and on or before June
    30, 2008. A credit under Section 3-85 of this Act may not
    be earned by the purchase of production related tangible
    personal property for which an exemption is received under
    this Section.
        (2) The maximum aggregate amount of the exemptions for
    production related tangible personal property awarded
    under this Act and the Use Retailers' Occupation Tax Act to
    all taxpayers may not exceed $10,000,000. If the claims for
    the exemption exceed $10,000,000, then the Department
    shall reduce the amount of the exemption to each taxpayer
    on a pro rata basis.
The Department may adopt rules to implement and administer the
exemption for production related tangible personal property.
    The manufacturing and assembling machinery and equipment
exemption includes the sale of materials to a purchaser who
produces exempted types of machinery, equipment, or tools and
who rents or leases that machinery, equipment, or tools to a
manufacturer of tangible personal property. This exemption
also includes the sale of materials to a purchaser who
manufactures those materials into an exempted type of
machinery, equipment, or tools that the purchaser uses himself
or herself in the manufacturing of tangible personal property.
The purchaser of the machinery and equipment who has an active
resale registration number shall furnish that number to the
seller at the time of purchase. A purchaser of the machinery,
equipment, and tools without an active resale registration
number shall furnish to the seller a certificate of exemption
for each transaction stating facts establishing the exemption
for that transaction, and that certificate shall be available
to the Department for inspection or audit. Informal rulings,
opinions, or letters issued by the Department in response to an
inquiry or request for an opinion from any person regarding the
coverage and applicability of this exemption to specific
devices shall be published, maintained as a public record, and
made available for public inspection and copying. If the
informal ruling, opinion, or letter contains trade secrets or
other confidential information, where possible, the Department
shall delete that information before publication. Whenever
informal rulings, opinions, or letters contain a policy of
general applicability, the Department shall formulate and
adopt that policy as a rule in accordance with the Illinois
Administrative Procedure Act.
(Source: P.A. 95-707, eff. 1-11-08; revised 10-23-08.)
 
    Section 80. The Illinois Pension Code is amended by
changing the heading of Division 8 of Article 22 as follows:
 
    (40 ILCS 5/Art. 22 Div. 8 heading)
DIVISION 8. COMMISSION ON GOVERNMENT
FORECASTING AND ACCOUNTABILITY
PENSION LAWS COMMISSION

 
    Section 85. The Contractor Unified License and Permit Bond
Act is amended by changing Section 20 as follows:
 
    (50 ILCS 830/20)
    Sec. 20. Unified license and permit bond.
    (a) A contractor seeking to do work or doing work in a
county or municipality may obtain a unified license and permit
bond. This unified license and permit bond may be used by the
contractor, at the contractor's discretion, instead of any
other license or permit bond, or both, required of a contractor
by the county or a municipality within that county. The bond
shall be in the amount of at least $50,000 for counties
included within the provisions of the Northeastern Illinois
Planning Act (now repealed) and in the amount of at least
$25,000 for all other counties.
    (b) The unified license and permit bond shall be held for
compliance with the ordinances and regulations governing
contractors in the county or any municipality within that
county where the contractor seeks to do work or is doing work.
The unified bond required by this Act shall be filed by the
contractor with the county clerk. At the time of filing, the
county clerk may charge a reasonable administration fee,
determined by the county board or board of county
commissioners.
    (c) If a contractor elects to use a unified license and
permit bond under this Act and the territory of a municipality
where a contractor seeks to do or is doing work is included
within more than one county, then the contractor shall obtain a
unified license and permit bond from each county and shall file
a unified bond with each of the respective county clerks
whether or not the contractor seeks to do or is doing work in
that part of the municipality included in only one of the
counties.
    In addition, the contractor shall file a certified copy of
the unified bond with the clerk in the municipality within that
county where the contractor seeks to do work or is doing work.
At the time of the filing, the clerk may charge a reasonable
administration fee, determined by the corporate authorities of
the municipality.
(Source: P.A. 90-712, eff. 8-7-98; revised 1-22-08.)
 
    Section 90. The Counties Code is amended by changing
Sections 3-6038, 4-4001, 5-1069.3, and 5-1101, by setting forth
and renumbering multiple versions of Section 5-1129, by adding
Division headings 4-8, 5-42, and 6-34, and by renumbering
Sections 5-29 and 42000 as follows:
 
    (55 ILCS 5/3-6038)
    Sec. 3-6038. County impact incarceration program.
    (a) With the approval of the county board, the sheriff in
any county with 3,000,000 or fewer inhabitants may operate an
impact incarceration program for persons who would otherwise be
sentenced to serve a term of imprisonment. In order to be
eligible to participate in the impact incarceration program, a
person convicted of a felony or a misdemeanor must meet the
requirements set forth in subsection (b) of Section 5-8-1.1 of
the Unified Code of Corrections.
    (b) The impact incarceration program shall include, among
other matters, mandatory physical training and labor, military
formation and drills, regimented activities, uniformity of
dress and appearance, and drug or other counseling where
appropriate.
    (c) Participation in the impact incarceration program by a
committed person serving a sentence for a misdemeanor shall be
for a period of at least 7 days for each 30 days of his or her
term of imprisonment as set forth by the court in its
sentencing order. If the sentence of imprisonment is less than
30 days, participation in the impact incarceration program
shall be for a period as determined by the court.
    Participation in the impact incarceration program by a
committed person serving a sentence for a felony, including a
person transferred from the Illinois Department of Corrections
under subsection (f), shall be for a period of 120 to 180 days.
    The period of time a committed person shall serve in the
impact incarceration program shall not be reduced by the
accumulation of good time.
    (d) The committed person shall serve a term of mandatory
supervised release as set forth in subsection (d) of Section
5-8-1 of the Unified Code of Corrections, if otherwise
applicable.
    (e) If the sheriff accepts the offender in the program and
determines that the offender has successfully completed the
impact incarceration program, the sentence shall be reduced to
time considered served upon certification to the court by the
sheriff that the offender has successfully completed the
program. In the event the offender is not accepted for
placement in the impact incarceration program or the offender
does not successfully complete the program, his or her term of
imprisonment shall be as set forth by the court in its
sentencing order.
    (f) The sheriff, with the approval of the county board,
shall have the power to enter into intergovernmental
cooperation agreements with the Illinois Department of
Corrections under which persons in the custody of the Illinois
Department may participate in the county impact incarceration
program. No person shall be eligible for participation who does
not meet the criteria set forth in subsection (b) of Section
5-8-1.1 of the Unified Code of Corrections. An offender who
successfully completes the county impact incarceration program
shall have his or her sentence reduced to time considered
served upon certification to the court by the Illinois
Department of Corrections that the offender has successfully
completed the program.
    (g) The sheriff, with the approval of the county board,
shall have the power to enter into intergovernmental agreements
with the Illinois Department of Corrections to receive funding,
land, services, equipment, or any other form of economic
contribution for construction, operation, and maintenance of a
regional impact incarceration program that serves 2 or more
counties.
(Source: P.A. 89-110, eff. 1-1-96; 89-258, eff. 1-1-96; 89-626,
eff. 8-9-96; revised 10-23-08.)
 
    (55 ILCS 5/4-4001)  (from Ch. 34, par. 4-4001)
    Sec. 4-4001. County Clerks; counties of first and second
class. The fees of the county clerk in counties of the first
and second class, except when increased by county ordinance
pursuant to the provisions of this Section, shall be:
    For each official copy of any process, file, record or
other instrument of and pertaining to his office, 50 for each
100 words, and $1 additional for certifying and sealing the
same.
    For filing any paper not herein otherwise provided for, $1,
except that no fee shall be charged for filing a Statement of
economic interest pursuant to the Illinois Governmental Ethics
Act or reports made pursuant to Article 9 of The Election Code.
    For issuance of fireworks permits, $2.
    For issuance of liquor licenses, $5.
    For filing and recording of the appointment and oath of
each public official, $3.
    For officially certifying and sealing each copy of any
process, file, record or other instrument of and pertaining to
his office, $1.
    For swearing any person to an affidavit, $1.
    For issuing each license in all matters except where the
fee for the issuance thereof is otherwise fixed, $4.
    For issuing each marriage license, the certificate
thereof, and for recording the same, including the recording of
the parent's or guardian's consent where indicated, $20. $5
from all marriage license fees shall be remitted by the clerk
to the State Treasurer for deposit into the Married Families
Domestic Violence Fund.
    For taking and certifying acknowledgments to any
instrument, except where herein otherwise provided for, $1.
    For issuing each certificate of appointment or commission,
the fee for which is not otherwise fixed by law, $1.
    For cancelling tax sale and issuing and sealing
certificates of redemption, $3.
    For issuing order to county treasurer for redemption of
forfeited tax, $2.
    For trying and sealing weights and measures by county
standard, together with all actual expenses in connection
therewith, $1.
    For services in case of estrays, $2.
    The following fees shall be allowed for services attending
the sale of land for taxes, and shall be charged as costs
against the delinquent property and be collected with the taxes
thereon:
    For services in attending the tax sale and issuing
certificate of sale and sealing the same, for each tract or
town lot sold, $4.
    For making list of delinquent lands and town lots sold, to
be filed with the Comptroller, for each tract or town lot sold,
10.
    The foregoing fees allowed by this Section are the maximum
fees that may be collected from any officer, agency, department
or other instrumentality of the State. The county board may,
however, by ordinance, increase the fees allowed by this
Section and collect such increased fees from all persons and
entities other than officers, agencies, departments and other
instrumentalities of the State if the increase is justified by
an acceptable cost study showing that the fees allowed by this
Section are not sufficient to cover the cost of providing the
service.
    A Statement of the costs of providing each service, program
and activity shall be prepared by the county board. All
supporting documents shall be public record and subject to
public examination and audit. All direct and indirect costs, as
defined in the United States Office of Management and Budget
Circular A-87, may be included in the determination of the
costs of each service, program and activity.
    The county clerk in all cases may demand and receive the
payment of all fees for services in advance so far as the same
can be ascertained.
    The county board of any county of the first or second class
may by ordinance authorize the county clerk to impose an
additional $2 charge for certified copies of vital records as
defined in Section 1 of the Vital Records Act, for the purpose
of developing, maintaining, and improving technology in the
office of the County Clerk.
    The county board of any county of the first or second class
may by ordinance authorize the county treasurer to establish a
special fund for deposit of the additional charge. Moneys in
the special fund shall be used solely to provide the equipment,
material and necessary expenses incurred to help defray the
cost of implementing and maintaining such document storage
system.
(Source: P.A. 95-711, eff. 6-1-08; 95-837, eff. 1-1-09; revised
9-5-08.)
 
    (55 ILCS 5/Div. 4-8 heading)
Division 4-8. Officers' Salaries in Cook County

 
    (55 ILCS 5/5-1069.3)
    (Text of Section before amendment by P.A. 95-958)
    Sec. 5-1069.3. Required health benefits. If a county,
including a home rule county, is a self-insurer for purposes of
providing health insurance coverage for its employees, the
coverage shall include coverage for the post-mastectomy care
benefits required to be covered by a policy of accident and
health insurance under Section 356t and the coverage required
under Sections 356g.5, 356u, 356w, 356x, 356z.6, 356z.9,
356z.10, and 356z.13 356z.11 of the Illinois Insurance Code.
The requirement that health benefits be covered as provided in
this Section is an exclusive power and function of the State
and is a denial and limitation under Article VII, Section 6,
subsection (h) of the Illinois Constitution. A home rule county
to which this Section applies must comply with every provision
of this Section.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-978, eff.
1-1-09; revised 10-15-08.)
 
    (Text of Section after amendment by P.A. 95-958)
    Sec. 5-1069.3. Required health benefits. If a county,
including a home rule county, is a self-insurer for purposes of
providing health insurance coverage for its employees, the
coverage shall include coverage for the post-mastectomy care
benefits required to be covered by a policy of accident and
health insurance under Section 356t and the coverage required
under Sections 356g.5, 356u, 356w, 356x, 356z.6, 356z.9,
356z.10, 356z.11, and 356z.12, and 356z.13 356z.11 of the
Illinois Insurance Code. The requirement that health benefits
be covered as provided in this Section is an exclusive power
and function of the State and is a denial and limitation under
Article VII, Section 6, subsection (h) of the Illinois
Constitution. A home rule county to which this Section applies
must comply with every provision of this Section.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-958, eff.
6-1-09; 95-978, eff. 1-1-09; revised 10-15-08.)
 
    (55 ILCS 5/5-1101)  (from Ch. 34, par. 5-1101)
    Sec. 5-1101. Additional fees to finance court system. A
county board may enact by ordinance or resolution the following
fees:
    (a) A $5 fee to be paid by the defendant on a judgment of
guilty or a grant of supervision for violation of the Illinois
Vehicle Code other than Section 11-501 or violations of similar
provisions contained in county or municipal ordinances
committed in the county, and up to a $30 fee to be paid by the
defendant on a judgment of guilty or a grant of supervision for
violation of Section 11-501 of the Illinois Vehicle Code or a
violation of a similar provision contained in county or
municipal ordinances committed in the county.
    (b) In the case of a county having a population of
1,000,000 or less, a $5 fee to be collected in all civil cases
by the clerk of the circuit court.
    (c) A fee to be paid by the defendant on a judgment of
guilty or a grant of supervision under Section 5-9-1 of the
Unified Code of Corrections, as follows:
        (1) for a felony, $50;
        (2) for a class A misdemeanor, $25;
        (3) for a class B or class C misdemeanor, $15;
        (4) for a petty offense, $10;
        (5) for a business offense, $10.
    (d) A $100 fee for the second and subsequent violations of
Section 11-501 of the Illinois Vehicle Code or violations of
similar provisions contained in county or municipal ordinances
committed in the county. The proceeds of this fee shall be
placed in the county general fund and used to finance education
programs related to driving under the influence of alcohol or
drugs.
    (d-5) A $10 fee to be paid by the defendant on a judgment
of guilty or a grant of supervision under Section 5-9-1 of the
Unified Code of Corrections to be placed in the county general
fund and used to finance the county mental health court, the
county drug court, or both.
    (e) In each county in which a teen court, peer court, peer
jury, youth court, or other youth diversion program has been
created, a county may adopt a mandatory fee of up to $5 to be
assessed as provided in this subsection. Assessments collected
by the clerk of the circuit court pursuant to this subsection
must be deposited into an account specifically for the
operation and administration of a teen court, peer court, peer
jury, youth court, or other youth diversion program. The clerk
of the circuit court shall collect the fees established in this
subsection and must remit the fees to the teen court, peer
court, peer jury, youth court, or other youth diversion program
monthly, less 5%, which is to be retained as fee income to the
office of the clerk of the circuit court. The fees are to be
paid as follows:
        (1) a fee of up to $5 paid by the defendant on a
    judgment of guilty or grant of supervision for violation of
    the Illinois Vehicle Code or violations of similar
    provisions contained in county or municipal ordinances
    committed in the county;
        (2) a fee of up to $5 paid by the defendant on a
    judgment of guilty or grant of supervision under Section
    5-9-1 of the Unified Code of Corrections for a felony; for
    a Class A, Class B, or Class C misdemeanor; for a petty
    offense; and for a business offense.
    (f) In each county in which a drug court has been created,
the county may adopt a mandatory fee of up to $5 to be assessed
as provided in this subsection. Assessments collected by the
clerk of the circuit court pursuant to this subsection must be
deposited into an account specifically for the operation and
administration of the drug court. The clerk of the circuit
court shall collect the fees established in this subsection and
must remit the fees to the drug court, less 5%, which is to be
retained as fee income to the office of the clerk of the
circuit court. The fees are to be paid as follows:
        (1) a fee of up to $5 paid by the defendant on a
    judgment of guilty or grant of supervision for a violation
    of the Illinois Vehicle Code or a violation of a similar
    provision contained in a county or municipal ordinance
    committed in the county; or
        (2) a fee of up to $5 paid by the defendant on a
    judgment of guilty or a grant of supervision under Section
    5-9-1 of the Unified Code of Corrections for a felony; for
    a Class A, Class B, or Class C misdemeanor; for a petty
    offense; and for a business offense.
     The clerk of the circuit court shall deposit the 5%
retained under this subsection into the Circuit Court Clerk
Operation and Administrative Fund to be used to defray the
costs of collection and disbursement of the drug court fee.
    (f-5) In each county in which a Children's Advocacy Center
provides services, the county board may adopt a mandatory fee
of between $5 and $30 to be paid by the defendant on a judgment
of guilty or a grant of supervision under Section 5-9-1 of the
Unified Code of Corrections for a felony; for a Class A, Class
B, or Class C misdemeanor; for a petty offense; and for a
business offense. Assessments shall be collected by the clerk
of the circuit court and must be deposited into an account
specifically for the operation and administration of the
Children's Advocacy Center. The clerk of the circuit court
shall collect the fees as provided in this subsection, and must
remit the fees to the Children's Advocacy Center.
    (g) The proceeds of all fees enacted under this Section
must, except as provided in subsections (d), (d-5), (e), and
(f), be placed in the county general fund and used to finance
the court system in the county, unless the fee is subject to
disbursement by the circuit clerk as provided under Section
27.5 of the Clerks of Courts Act.
(Source: P.A. 94-862, eff. 6-16-06; 94-980, eff. 6-30-06;
95-103, eff. 1-1-08; 95-331, eff. 8-21-07; revised 10-28-08.)
 
    (55 ILCS 5/5-1129)
    Sec. 5-1129. Annexation agreements. The county board of a
county referenced in subsection (c) of Section 11-15.1-2.1 of
the Illinois Municipal Code may, in accordance with subsection
(c) of Section 11-15.1-2.1 of the Illinois Municipal Code,
retain jurisdiction over land that is the subject of an
annexation agreement and is located more than 1.5 miles from
the corporate boundaries of the municipality.
(Source: P.A. 95-175, eff. 1-1-08.)
 
    (55 ILCS 5/5-1130)
    Sec. 5-1130 5-1129. Leases of equipment and machinery. The
county board of each county may, upon the affirmative vote of
two-thirds of its members, enter into one or more leases for a
period of not to exceed 5 years for computer equipment, data
processing machinery, and software, as may be required for its
corporate purposes.
(Source: P.A. 95-810, eff. 1-1-09; revised 9-5-08.)
 
    (55 ILCS 5/5-29001)  (from Ch. 34, par. 5-29001)
    Sec. 5-29001 5-29. Authorization. A county board may, by
resolution, authorize the compilation, publication and
maintenance of a county code consisting of ordinances and
regulations duly adopted by the county board.
(Source: P.A. 86-962; revised 10-23-08.)
 
    (55 ILCS 5/Div. 5-42 heading)
DIVISION 5-42. WIND FARMS

 
    (55 ILCS 5/5-42000)
    Sec. 5-42000 42000. Wind farms. A county may own and
operate a wind generation turbine farm, either individually or
jointly with another unit of local government, school district,
or community college district that is authorized to own and
operate a wind generation turbine farm, that directly or
indirectly reduces the energy or other operating costs of the
county. The county may ask for the assistance of any State
agency, including without limitation the Department of
Commerce and Economic Opportunity, the Illinois Power Agency,
or the Environmental Protection Agency, in obtaining financing
options for a wind generation turbine farm.
(Source: P.A. 95-805, eff. 8-12-08; revised 9-16-08.)
 
    (55 ILCS 5/Div. 6-34 heading)
DIVISION 6-34. REPORT OF RTA OCCUPATION TAXES

 
    Section 95. The Township Code is amended by changing
Section 105-40 as follows:
 
    (60 ILCS 1/105-40)
    Sec. 105-40. Clean indoor air. Every public enclosed indoor
area in the township shall be subject to the Smoke Free
Illinois Act Illinois Clean Indoor Air Act.
(Source: P.A. 88-62; revised 1-22-08.)
 
    Section 100. The Illinois Municipal Code is amended by
changing Sections 10-4-2.3, 11-74.4-3, 11-74.4-3.5, and
11-74.4-7 and by adding Division heading 15.3 of Article 11 as
follows:
 
    (65 ILCS 5/10-4-2.3)
    (Text of Section before amendment by P.A. 95-958)
    Sec. 10-4-2.3. Required health benefits. If a
municipality, including a home rule municipality, is a
self-insurer for purposes of providing health insurance
coverage for its employees, the coverage shall include coverage
for the post-mastectomy care benefits required to be covered by
a policy of accident and health insurance under Section 356t
and the coverage required under Sections 356g.5, 356u, 356w,
356x, 356z.6, 356z.9, 356z.10, and 356z.13 356z.11 of the
Illinois Insurance Code. The requirement that health benefits
be covered as provided in this is an exclusive power and
function of the State and is a denial and limitation under
Article VII, Section 6, subsection (h) of the Illinois
Constitution. A home rule municipality to which this Section
applies must comply with every provision of this Section.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-978, eff.
1-1-09; revised 10-15-08.)
 
    (Text of Section after amendment by P.A. 95-958)
    Sec. 10-4-2.3. Required health benefits. If a
municipality, including a home rule municipality, is a
self-insurer for purposes of providing health insurance
coverage for its employees, the coverage shall include coverage
for the post-mastectomy care benefits required to be covered by
a policy of accident and health insurance under Section 356t
and the coverage required under Sections 356g.5, 356u, 356w,
356x, 356z.6, 356z.9, 356z.10, 356z.11, and 356z.12, and
356z.13 356z.11 of the Illinois Insurance Code. The requirement
that health benefits be covered as provided in this is an
exclusive power and function of the State and is a denial and
limitation under Article VII, Section 6, subsection (h) of the
Illinois Constitution. A home rule municipality to which this
Section applies must comply with every provision of this
Section.
(Source: P.A. 95-189, eff. 8-16-07; 95-422, eff. 8-24-07;
95-520, eff. 8-28-07; 95-876, eff. 8-21-08; 95-958, eff.
6-1-09; 95-978, eff. 1-1-09; revised 10-15-08.)
 
    (65 ILCS 5/Art. 11 Div. 15.3 heading)
DIVISION 15.3. WIND FARMS

 
    (65 ILCS 5/11-74.4-3)  (from Ch. 24, par. 11-74.4-3)
    Sec. 11-74.4-3. Definitions. The following terms, wherever
used or referred to in this Division 74.4 shall have the
following respective meanings, unless in any case a different
meaning clearly appears from the context.
    (a) For any redevelopment project area that has been
designated pursuant to this Section by an ordinance adopted
prior to November 1, 1999 (the effective date of Public Act
91-478), "blighted area" shall have the meaning set forth in
this Section prior to that date.
    On and after November 1, 1999, "blighted area" means any
improved or vacant area within the boundaries of a
redevelopment project area located within the territorial
limits of the municipality where:
        (1) If improved, industrial, commercial, and
    residential buildings or improvements are detrimental to
    the public safety, health, or welfare because of a
    combination of 5 or more of the following factors, each of
    which is (i) present, with that presence documented, to a
    meaningful extent so that a municipality may reasonably
    find that the factor is clearly present within the intent
    of the Act and (ii) reasonably distributed throughout the
    improved part of the redevelopment project area:
            (A) Dilapidation. An advanced state of disrepair
        or neglect of necessary repairs to the primary
        structural components of buildings or improvements in
        such a combination that a documented building
        condition analysis determines that major repair is
        required or the defects are so serious and so extensive
        that the buildings must be removed.
            (B) Obsolescence. The condition or process of
        falling into disuse. Structures have become ill-suited
        for the original use.
            (C) Deterioration. With respect to buildings,
        defects including, but not limited to, major defects in
        the secondary building components such as doors,
        windows, porches, gutters and downspouts, and fascia.
        With respect to surface improvements, that the
        condition of roadways, alleys, curbs, gutters,
        sidewalks, off-street parking, and surface storage
        areas evidence deterioration, including, but not
        limited to, surface cracking, crumbling, potholes,
        depressions, loose paving material, and weeds
        protruding through paved surfaces.
            (D) Presence of structures below minimum code
        standards. All structures that do not meet the
        standards of zoning, subdivision, building, fire, and
        other governmental codes applicable to property, but
        not including housing and property maintenance codes.
            (E) Illegal use of individual structures. The use
        of structures in violation of applicable federal,
        State, or local laws, exclusive of those applicable to
        the presence of structures below minimum code
        standards.
            (F) Excessive vacancies. The presence of buildings
        that are unoccupied or under-utilized and that
        represent an adverse influence on the area because of
        the frequency, extent, or duration of the vacancies.
            (G) Lack of ventilation, light, or sanitary
        facilities. The absence of adequate ventilation for
        light or air circulation in spaces or rooms without
        windows, or that require the removal of dust, odor,
        gas, smoke, or other noxious airborne materials.
        Inadequate natural light and ventilation means the
        absence of skylights or windows for interior spaces or
        rooms and improper window sizes and amounts by room
        area to window area ratios. Inadequate sanitary
        facilities refers to the absence or inadequacy of
        garbage storage and enclosure, bathroom facilities,
        hot water and kitchens, and structural inadequacies
        preventing ingress and egress to and from all rooms and
        units within a building.
            (H) Inadequate utilities. Underground and overhead
        utilities such as storm sewers and storm drainage,
        sanitary sewers, water lines, and gas, telephone, and
        electrical services that are shown to be inadequate.
        Inadequate utilities are those that are: (i) of
        insufficient capacity to serve the uses in the
        redevelopment project area, (ii) deteriorated,
        antiquated, obsolete, or in disrepair, or (iii)
        lacking within the redevelopment project area.
            (I) Excessive land coverage and overcrowding of
        structures and community facilities. The
        over-intensive use of property and the crowding of
        buildings and accessory facilities onto a site.
        Examples of problem conditions warranting the
        designation of an area as one exhibiting excessive land
        coverage are: (i) the presence of buildings either
        improperly situated on parcels or located on parcels of
        inadequate size and shape in relation to present-day
        standards of development for health and safety and (ii)
        the presence of multiple buildings on a single parcel.
        For there to be a finding of excessive land coverage,
        these parcels must exhibit one or more of the following
        conditions: insufficient provision for light and air
        within or around buildings, increased threat of spread
        of fire due to the close proximity of buildings, lack
        of adequate or proper access to a public right-of-way,
        lack of reasonably required off-street parking, or
        inadequate provision for loading and service.
            (J) Deleterious land use or layout. The existence
        of incompatible land-use relationships, buildings
        occupied by inappropriate mixed-uses, or uses
        considered to be noxious, offensive, or unsuitable for
        the surrounding area.
            (K) Environmental clean-up. The proposed
        redevelopment project area has incurred Illinois
        Environmental Protection Agency or United States
        Environmental Protection Agency remediation costs for,
        or a study conducted by an independent consultant
        recognized as having expertise in environmental
        remediation has determined a need for, the clean-up of
        hazardous waste, hazardous substances, or underground
        storage tanks required by State or federal law,
        provided that the remediation costs constitute a
        material impediment to the development or
        redevelopment of the redevelopment project area.
            (L) Lack of community planning. The proposed
        redevelopment project area was developed prior to or
        without the benefit or guidance of a community plan.
        This means that the development occurred prior to the
        adoption by the municipality of a comprehensive or
        other community plan or that the plan was not followed
        at the time of the area's development. This factor must
        be documented by evidence of adverse or incompatible
        land-use relationships, inadequate street layout,
        improper subdivision, parcels of inadequate shape and
        size to meet contemporary development standards, or
        other evidence demonstrating an absence of effective
        community planning.
            (M) The total equalized assessed value of the
        proposed redevelopment project area has declined for 3
        of the last 5 calendar years prior to the year in which
        the redevelopment project area is designated or is
        increasing at an annual rate that is less than the
        balance of the municipality for 3 of the last 5
        calendar years for which information is available or is
        increasing at an annual rate that is less than the
        Consumer Price Index for All Urban Consumers published
        by the United States Department of Labor or successor
        agency for 3 of the last 5 calendar years prior to the
        year in which the redevelopment project area is
        designated.
        (2) If vacant, the sound growth of the redevelopment
    project area is impaired by a combination of 2 or more of
    the following factors, each of which is (i) present, with
    that presence documented, to a meaningful extent so that a
    municipality may reasonably find that the factor is clearly
    present within the intent of the Act and (ii) reasonably
    distributed throughout the vacant part of the
    redevelopment project area to which it pertains:
            (A) Obsolete platting of vacant land that results
        in parcels of limited or narrow size or configurations
        of parcels of irregular size or shape that would be
        difficult to develop on a planned basis and in a manner
        compatible with contemporary standards and
        requirements, or platting that failed to create
        rights-of-ways for streets or alleys or that created
        inadequate right-of-way widths for streets, alleys, or
        other public rights-of-way or that omitted easements
        for public utilities.
            (B) Diversity of ownership of parcels of vacant
        land sufficient in number to retard or impede the
        ability to assemble the land for development.
            (C) Tax and special assessment delinquencies exist
        or the property has been the subject of tax sales under
        the Property Tax Code within the last 5 years.
            (D) Deterioration of structures or site
        improvements in neighboring areas adjacent to the
        vacant land.
            (E) The area has incurred Illinois Environmental
        Protection Agency or United States Environmental
        Protection Agency remediation costs for, or a study
        conducted by an independent consultant recognized as
        having expertise in environmental remediation has
        determined a need for, the clean-up of hazardous waste,
        hazardous substances, or underground storage tanks
        required by State or federal law, provided that the
        remediation costs constitute a material impediment to
        the development or redevelopment of the redevelopment
        project area.
            (F) The total equalized assessed value of the
        proposed redevelopment project area has declined for 3
        of the last 5 calendar years prior to the year in which
        the redevelopment project area is designated or is
        increasing at an annual rate that is less than the
        balance of the municipality for 3 of the last 5
        calendar years for which information is available or is
        increasing at an annual rate that is less than the
        Consumer Price Index for All Urban Consumers published
        by the United States Department of Labor or successor
        agency for 3 of the last 5 calendar years prior to the
        year in which the redevelopment project area is
        designated.
        (3) If vacant, the sound growth of the redevelopment
    project area is impaired by one of the following factors
    that (i) is present, with that presence documented, to a
    meaningful extent so that a municipality may reasonably
    find that the factor is clearly present within the intent
    of the Act and (ii) is reasonably distributed throughout
    the vacant part of the redevelopment project area to which
    it pertains:
            (A) The area consists of one or more unused
        quarries, mines, or strip mine ponds.
            (B) The area consists of unused rail yards, rail
        tracks, or railroad rights-of-way.
            (C) The area, prior to its designation, is subject
        to (i) chronic flooding that adversely impacts on real
        property in the area as certified by a registered
        professional engineer or appropriate regulatory agency
        or (ii) surface water that discharges from all or a
        part of the area and contributes to flooding within the
        same watershed, but only if the redevelopment project
        provides for facilities or improvements to contribute
        to the alleviation of all or part of the flooding.
            (D) The area consists of an unused or illegal
        disposal site containing earth, stone, building
        debris, or similar materials that were removed from
        construction, demolition, excavation, or dredge sites.
            (E) Prior to November 1, 1999, the area is not less
        than 50 nor more than 100 acres and 75% of which is
        vacant (notwithstanding that the area has been used for
        commercial agricultural purposes within 5 years prior
        to the designation of the redevelopment project area),
        and the area meets at least one of the factors itemized
        in paragraph (1) of this subsection, the area has been
        designated as a town or village center by ordinance or
        comprehensive plan adopted prior to January 1, 1982,
        and the area has not been developed for that designated
        purpose.
            (F) The area qualified as a blighted improved area
        immediately prior to becoming vacant, unless there has
        been substantial private investment in the immediately
        surrounding area.
    (b) For any redevelopment project area that has been
designated pursuant to this Section by an ordinance adopted
prior to November 1, 1999 (the effective date of Public Act
91-478), "conservation area" shall have the meaning set forth
in this Section prior to that date.
    On and after November 1, 1999, "conservation area" means
any improved area within the boundaries of a redevelopment
project area located within the territorial limits of the
municipality in which 50% or more of the structures in the area
have an age of 35 years or more. Such an area is not yet a
blighted area but because of a combination of 3 or more of the
following factors is detrimental to the public safety, health,
morals or welfare and such an area may become a blighted area:
        (1) Dilapidation. An advanced state of disrepair or
    neglect of necessary repairs to the primary structural
    components of buildings or improvements in such a
    combination that a documented building condition analysis
    determines that major repair is required or the defects are
    so serious and so extensive that the buildings must be
    removed.
        (2) Obsolescence. The condition or process of falling
    into disuse. Structures have become ill-suited for the
    original use.
        (3) Deterioration. With respect to buildings, defects
    including, but not limited to, major defects in the
    secondary building components such as doors, windows,
    porches, gutters and downspouts, and fascia. With respect
    to surface improvements, that the condition of roadways,
    alleys, curbs, gutters, sidewalks, off-street parking, and
    surface storage areas evidence deterioration, including,
    but not limited to, surface cracking, crumbling, potholes,
    depressions, loose paving material, and weeds protruding
    through paved surfaces.
        (4) Presence of structures below minimum code
    standards. All structures that do not meet the standards of
    zoning, subdivision, building, fire, and other
    governmental codes applicable to property, but not
    including housing and property maintenance codes.
        (5) Illegal use of individual structures. The use of
    structures in violation of applicable federal, State, or
    local laws, exclusive of those applicable to the presence
    of structures below minimum code standards.
        (6) Excessive vacancies. The presence of buildings
    that are unoccupied or under-utilized and that represent an
    adverse influence on the area because of the frequency,
    extent, or duration of the vacancies.
        (7) Lack of ventilation, light, or sanitary
    facilities. The absence of adequate ventilation for light
    or air circulation in spaces or rooms without windows, or
    that require the removal of dust, odor, gas, smoke, or
    other noxious airborne materials. Inadequate natural light
    and ventilation means the absence or inadequacy of
    skylights or windows for interior spaces or rooms and
    improper window sizes and amounts by room area to window
    area ratios. Inadequate sanitary facilities refers to the
    absence or inadequacy of garbage storage and enclosure,
    bathroom facilities, hot water and kitchens, and
    structural inadequacies preventing ingress and egress to
    and from all rooms and units within a building.
        (8) Inadequate utilities. Underground and overhead
    utilities such as storm sewers and storm drainage, sanitary
    sewers, water lines, and gas, telephone, and electrical
    services that are shown to be inadequate. Inadequate
    utilities are those that are: (i) of insufficient capacity
    to serve the uses in the redevelopment project area, (ii)
    deteriorated, antiquated, obsolete, or in disrepair, or
    (iii) lacking within the redevelopment project area.
        (9) Excessive land coverage and overcrowding of
    structures and community facilities. The over-intensive
    use of property and the crowding of buildings and accessory
    facilities onto a site. Examples of problem conditions
    warranting the designation of an area as one exhibiting
    excessive land coverage are: the presence of buildings
    either improperly situated on parcels or located on parcels
    of inadequate size and shape in relation to present-day
    standards of development for health and safety and the
    presence of multiple buildings on a single parcel. For
    there to be a finding of excessive land coverage, these
    parcels must exhibit one or more of the following
    conditions: insufficient provision for light and air
    within or around buildings, increased threat of spread of
    fire due to the close proximity of buildings, lack of
    adequate or proper access to a public right-of-way, lack of
    reasonably required off-street parking, or inadequate
    provision for loading and service.
        (10) Deleterious land use or layout. The existence of
    incompatible land-use relationships, buildings occupied by
    inappropriate mixed-uses, or uses considered to be
    noxious, offensive, or unsuitable for the surrounding
    area.
        (11) Lack of community planning. The proposed
    redevelopment project area was developed prior to or
    without the benefit or guidance of a community plan. This
    means that the development occurred prior to the adoption
    by the municipality of a comprehensive or other community
    plan or that the plan was not followed at the time of the
    area's development. This factor must be documented by
    evidence of adverse or incompatible land-use
    relationships, inadequate street layout, improper
    subdivision, parcels of inadequate shape and size to meet
    contemporary development standards, or other evidence
    demonstrating an absence of effective community planning.
        (12) The area has incurred Illinois Environmental
    Protection Agency or United States Environmental
    Protection Agency remediation costs for, or a study
    conducted by an independent consultant recognized as
    having expertise in environmental remediation has
    determined a need for, the clean-up of hazardous waste,
    hazardous substances, or underground storage tanks
    required by State or federal law, provided that the
    remediation costs constitute a material impediment to the
    development or redevelopment of the redevelopment project
    area.
        (13) The total equalized assessed value of the proposed
    redevelopment project area has declined for 3 of the last 5
    calendar years for which information is available or is
    increasing at an annual rate that is less than the balance
    of the municipality for 3 of the last 5 calendar years for
    which information is available or is increasing at an
    annual rate that is less than the Consumer Price Index for
    All Urban Consumers published by the United States
    Department of Labor or successor agency for 3 of the last 5
    calendar years for which information is available.
    (c) "Industrial park" means an area in a blighted or
conservation area suitable for use by any manufacturing,
industrial, research or transportation enterprise, of
facilities to include but not be limited to factories, mills,
processing plants, assembly plants, packing plants,
fabricating plants, industrial distribution centers,
warehouses, repair overhaul or service facilities, freight
terminals, research facilities, test facilities or railroad
facilities.
    (d) "Industrial park conservation area" means an area
within the boundaries of a redevelopment project area located
within the territorial limits of a municipality that is a labor
surplus municipality or within 1 1/2 miles of the territorial
limits of a municipality that is a labor surplus municipality
if the area is annexed to the municipality; which area is zoned
as industrial no later than at the time the municipality by
ordinance designates the redevelopment project area, and which
area includes both vacant land suitable for use as an
industrial park and a blighted area or conservation area
contiguous to such vacant land.
    (e) "Labor surplus municipality" means a municipality in
which, at any time during the 6 months before the municipality
by ordinance designates an industrial park conservation area,
the unemployment rate was over 6% and was also 100% or more of
the national average unemployment rate for that same time as
published in the United States Department of Labor Bureau of
Labor Statistics publication entitled "The Employment
Situation" or its successor publication. For the purpose of
this subsection, if unemployment rate statistics for the
municipality are not available, the unemployment rate in the
municipality shall be deemed to be the same as the unemployment
rate in the principal county in which the municipality is
located.
    (f) "Municipality" shall mean a city, village,
incorporated town, or a township that is located in the
unincorporated portion of a county with 3 million or more
inhabitants, if the county adopted an ordinance that approved
the township's redevelopment plan.
    (g) "Initial Sales Tax Amounts" means the amount of taxes
paid under the Retailers' Occupation Tax Act, Use Tax Act,
Service Use Tax Act, the Service Occupation Tax Act, the
Municipal Retailers' Occupation Tax Act, and the Municipal
Service Occupation Tax Act by retailers and servicemen on
transactions at places located in a State Sales Tax Boundary
during the calendar year 1985.
    (g-1) "Revised Initial Sales Tax Amounts" means the amount
of taxes paid under the Retailers' Occupation Tax Act, Use Tax
Act, Service Use Tax Act, the Service Occupation Tax Act, the
Municipal Retailers' Occupation Tax Act, and the Municipal
Service Occupation Tax Act by retailers and servicemen on
transactions at places located within the State Sales Tax
Boundary revised pursuant to Section 11-74.4-8a(9) of this Act.
    (h) "Municipal Sales Tax Increment" means an amount equal
to the increase in the aggregate amount of taxes paid to a
municipality from the Local Government Tax Fund arising from
sales by retailers and servicemen within the redevelopment
project area or State Sales Tax Boundary, as the case may be,
for as long as the redevelopment project area or State Sales
Tax Boundary, as the case may be, exist over and above the
aggregate amount of taxes as certified by the Illinois
Department of Revenue and paid under the Municipal Retailers'
Occupation Tax Act and the Municipal Service Occupation Tax Act
by retailers and servicemen, on transactions at places of
business located in the redevelopment project area or State
Sales Tax Boundary, as the case may be, during the base year
which shall be the calendar year immediately prior to the year
in which the municipality adopted tax increment allocation
financing. For purposes of computing the aggregate amount of
such taxes for base years occurring prior to 1985, the
Department of Revenue shall determine the Initial Sales Tax
Amounts for such taxes and deduct therefrom an amount equal to
4% of the aggregate amount of taxes per year for each year the
base year is prior to 1985, but not to exceed a total deduction
of 12%. The amount so determined shall be known as the
"Adjusted Initial Sales Tax Amounts". For purposes of
determining the Municipal Sales Tax Increment, the Department
of Revenue shall for each period subtract from the amount paid
to the municipality from the Local Government Tax Fund arising
from sales by retailers and servicemen on transactions located
in the redevelopment project area or the State Sales Tax
Boundary, as the case may be, the certified Initial Sales Tax
Amounts, the Adjusted Initial Sales Tax Amounts or the Revised
Initial Sales Tax Amounts for the Municipal Retailers'
Occupation Tax Act and the Municipal Service Occupation Tax
Act. For the State Fiscal Year 1989, this calculation shall be
made by utilizing the calendar year 1987 to determine the tax
amounts received. For the State Fiscal Year 1990, this
calculation shall be made by utilizing the period from January
1, 1988, until September 30, 1988, to determine the tax amounts
received from retailers and servicemen pursuant to the
Municipal Retailers' Occupation Tax and the Municipal Service
Occupation Tax Act, which shall have deducted therefrom
nine-twelfths of the certified Initial Sales Tax Amounts, the
Adjusted Initial Sales Tax Amounts or the Revised Initial Sales
Tax Amounts as appropriate. For the State Fiscal Year 1991,
this calculation shall be made by utilizing the period from
October 1, 1988, to June 30, 1989, to determine the tax amounts
received from retailers and servicemen pursuant to the
Municipal Retailers' Occupation Tax and the Municipal Service
Occupation Tax Act which shall have deducted therefrom
nine-twelfths of the certified Initial Sales Tax Amounts,
Adjusted Initial Sales Tax Amounts or the Revised Initial Sales
Tax Amounts as appropriate. For every State Fiscal Year
thereafter, the applicable period shall be the 12 months
beginning July 1 and ending June 30 to determine the tax
amounts received which shall have deducted therefrom the
certified Initial Sales Tax Amounts, the Adjusted Initial Sales
Tax Amounts or the Revised Initial Sales Tax Amounts, as the
case may be.
    (i) "Net State Sales Tax Increment" means the sum of the
following: (a) 80% of the first $100,000 of State Sales Tax
Increment annually generated within a State Sales Tax Boundary;
(b) 60% of the amount in excess of $100,000 but not exceeding
$500,000 of State Sales Tax Increment annually generated within
a State Sales Tax Boundary; and (c) 40% of all amounts in
excess of $500,000 of State Sales Tax Increment annually
generated within a State Sales Tax Boundary. If, however, a
municipality established a tax increment financing district in
a county with a population in excess of 3,000,000 before
January 1, 1986, and the municipality entered into a contract
or issued bonds after January 1, 1986, but before December 31,
1986, to finance redevelopment project costs within a State
Sales Tax Boundary, then the Net State Sales Tax Increment
means, for the fiscal years beginning July 1, 1990, and July 1,
1991, 100% of the State Sales Tax Increment annually generated
within a State Sales Tax Boundary; and notwithstanding any
other provision of this Act, for those fiscal years the
Department of Revenue shall distribute to those municipalities
100% of their Net State Sales Tax Increment before any
distribution to any other municipality and regardless of
whether or not those other municipalities will receive 100% of
their Net State Sales Tax Increment. For Fiscal Year 1999, and
every year thereafter until the year 2007, for any municipality
that has not entered into a contract or has not issued bonds
prior to June 1, 1988 to finance redevelopment project costs
within a State Sales Tax Boundary, the Net State Sales Tax
Increment shall be calculated as follows: By multiplying the
Net State Sales Tax Increment by 90% in the State Fiscal Year
1999; 80% in the State Fiscal Year 2000; 70% in the State
Fiscal Year 2001; 60% in the State Fiscal Year 2002; 50% in the
State Fiscal Year 2003; 40% in the State Fiscal Year 2004; 30%
in the State Fiscal Year 2005; 20% in the State Fiscal Year
2006; and 10% in the State Fiscal Year 2007. No payment shall
be made for State Fiscal Year 2008 and thereafter.
    Municipalities that issued bonds in connection with a
redevelopment project in a redevelopment project area within
the State Sales Tax Boundary prior to July 29, 1991, or that
entered into contracts in connection with a redevelopment
project in a redevelopment project area before June 1, 1988,
shall continue to receive their proportional share of the
Illinois Tax Increment Fund distribution until the date on
which the redevelopment project is completed or terminated. If,
however, a municipality that issued bonds in connection with a
redevelopment project in a redevelopment project area within
the State Sales Tax Boundary prior to July 29, 1991 retires the
bonds prior to June 30, 2007 or a municipality that entered
into contracts in connection with a redevelopment project in a
redevelopment project area before June 1, 1988 completes the
contracts prior to June 30, 2007, then so long as the
redevelopment project is not completed or is not terminated,
the Net State Sales Tax Increment shall be calculated,
beginning on the date on which the bonds are retired or the
contracts are completed, as follows: By multiplying the Net
State Sales Tax Increment by 60% in the State Fiscal Year 2002;
50% in the State Fiscal Year 2003; 40% in the State Fiscal Year
2004; 30% in the State Fiscal Year 2005; 20% in the State
Fiscal Year 2006; and 10% in the State Fiscal Year 2007. No
payment shall be made for State Fiscal Year 2008 and
thereafter. Refunding of any bonds issued prior to July 29,
1991, shall not alter the Net State Sales Tax Increment.
    (j) "State Utility Tax Increment Amount" means an amount
equal to the aggregate increase in State electric and gas tax
charges imposed on owners and tenants, other than residential
customers, of properties located within the redevelopment
project area under Section 9-222 of the Public Utilities Act,
over and above the aggregate of such charges as certified by
the Department of Revenue and paid by owners and tenants, other
than residential customers, of properties within the
redevelopment project area during the base year, which shall be
the calendar year immediately prior to the year of the adoption
of the ordinance authorizing tax increment allocation
financing.
    (k) "Net State Utility Tax Increment" means the sum of the
following: (a) 80% of the first $100,000 of State Utility Tax
Increment annually generated by a redevelopment project area;
(b) 60% of the amount in excess of $100,000 but not exceeding
$500,000 of the State Utility Tax Increment annually generated
by a redevelopment project area; and (c) 40% of all amounts in
excess of $500,000 of State Utility Tax Increment annually
generated by a redevelopment project area. For the State Fiscal
Year 1999, and every year thereafter until the year 2007, for
any municipality that has not entered into a contract or has
not issued bonds prior to June 1, 1988 to finance redevelopment
project costs within a redevelopment project area, the Net
State Utility Tax Increment shall be calculated as follows: By
multiplying the Net State Utility Tax Increment by 90% in the
State Fiscal Year 1999; 80% in the State Fiscal Year 2000; 70%
in the State Fiscal Year 2001; 60% in the State Fiscal Year
2002; 50% in the State Fiscal Year 2003; 40% in the State
Fiscal Year 2004; 30% in the State Fiscal Year 2005; 20% in the
State Fiscal Year 2006; and 10% in the State Fiscal Year 2007.
No payment shall be made for the State Fiscal Year 2008 and
thereafter.
    Municipalities that issue bonds in connection with the
redevelopment project during the period from June 1, 1988 until
3 years after the effective date of this Amendatory Act of 1988
shall receive the Net State Utility Tax Increment, subject to
appropriation, for 15 State Fiscal Years after the issuance of
such bonds. For the 16th through the 20th State Fiscal Years
after issuance of the bonds, the Net State Utility Tax
Increment shall be calculated as follows: By multiplying the
Net State Utility Tax Increment by 90% in year 16; 80% in year
17; 70% in year 18; 60% in year 19; and 50% in year 20.
Refunding of any bonds issued prior to June 1, 1988, shall not
alter the revised Net State Utility Tax Increment payments set
forth above.
    (l) "Obligations" mean bonds, loans, debentures, notes,
special certificates or other evidence of indebtedness issued
by the municipality to carry out a redevelopment project or to
refund outstanding obligations.
    (m) "Payment in lieu of taxes" means those estimated tax
revenues from real property in a redevelopment project area
derived from real property that has been acquired by a
municipality which according to the redevelopment project or
plan is to be used for a private use which taxing districts
would have received had a municipality not acquired the real
property and adopted tax increment allocation financing and
which would result from levies made after the time of the
adoption of tax increment allocation financing to the time the
current equalized value of real property in the redevelopment
project area exceeds the total initial equalized value of real
property in said area.
    (n) "Redevelopment plan" means the comprehensive program
of the municipality for development or redevelopment intended
by the payment of redevelopment project costs to reduce or
eliminate those conditions the existence of which qualified the
redevelopment project area as a "blighted area" or
"conservation area" or combination thereof or "industrial park
conservation area," and thereby to enhance the tax bases of the
taxing districts which extend into the redevelopment project
area. On and after November 1, 1999 (the effective date of
Public Act 91-478), no redevelopment plan may be approved or
amended that includes the development of vacant land (i) with a
golf course and related clubhouse and other facilities or (ii)
designated by federal, State, county, or municipal government
as public land for outdoor recreational activities or for
nature preserves and used for that purpose within 5 years prior
to the adoption of the redevelopment plan. For the purpose of
this subsection, "recreational activities" is limited to mean
camping and hunting. Each redevelopment plan shall set forth in
writing the program to be undertaken to accomplish the
objectives and shall include but not be limited to:
        (A) an itemized list of estimated redevelopment
    project costs;
        (B) evidence indicating that the redevelopment project
    area on the whole has not been subject to growth and
    development through investment by private enterprise;
        (C) an assessment of any financial impact of the
    redevelopment project area on or any increased demand for
    services from any taxing district affected by the plan and
    any program to address such financial impact or increased
    demand;
        (D) the sources of funds to pay costs;
        (E) the nature and term of the obligations to be
    issued;
        (F) the most recent equalized assessed valuation of the
    redevelopment project area;
        (G) an estimate as to the equalized assessed valuation
    after redevelopment and the general land uses to apply in
    the redevelopment project area;
        (H) a commitment to fair employment practices and an
    affirmative action plan;
        (I) if it concerns an industrial park conservation
    area, the plan shall also include a general description of
    any proposed developer, user and tenant of any property, a
    description of the type, structure and general character of
    the facilities to be developed, a description of the type,
    class and number of new employees to be employed in the
    operation of the facilities to be developed; and
        (J) if property is to be annexed to the municipality,
    the plan shall include the terms of the annexation
    agreement.
    The provisions of items (B) and (C) of this subsection (n)
shall not apply to a municipality that before March 14, 1994
(the effective date of Public Act 88-537) had fixed, either by
its corporate authorities or by a commission designated under
subsection (k) of Section 11-74.4-4, a time and place for a
public hearing as required by subsection (a) of Section
11-74.4-5. No redevelopment plan shall be adopted unless a
municipality complies with all of the following requirements:
        (1) The municipality finds that the redevelopment
    project area on the whole has not been subject to growth
    and development through investment by private enterprise
    and would not reasonably be anticipated to be developed
    without the adoption of the redevelopment plan.
        (2) The municipality finds that the redevelopment plan
    and project conform to the comprehensive plan for the
    development of the municipality as a whole, or, for
    municipalities with a population of 100,000 or more,
    regardless of when the redevelopment plan and project was
    adopted, the redevelopment plan and project either: (i)
    conforms to the strategic economic development or
    redevelopment plan issued by the designated planning
    authority of the municipality, or (ii) includes land uses
    that have been approved by the planning commission of the
    municipality.
        (3) The redevelopment plan establishes the estimated
    dates of completion of the redevelopment project and
    retirement of obligations issued to finance redevelopment
    project costs. Those dates may not be later than the dates
    set forth under Section 11-74.4-3.5., or (DDD) (EEE), or
    (FFF), or (GGG), or (HHH), or (III), or (JJJ), (KKK), (LLL)
    (MMM), or (NNN) if the ordinance was adopted on December
    23, 1986 by the Village of Libertyville.
        A municipality may by municipal ordinance amend an
    existing redevelopment plan to conform to this paragraph
    (3) as amended by Public Act 91-478, which municipal
    ordinance may be adopted without further hearing or notice
    and without complying with the procedures provided in this
    Act pertaining to an amendment to or the initial approval
    of a redevelopment plan and project and designation of a
    redevelopment project area.
        (3.5) The municipality finds, in the case of an
    industrial park conservation area, also that the
    municipality is a labor surplus municipality and that the
    implementation of the redevelopment plan will reduce
    unemployment, create new jobs and by the provision of new
    facilities enhance the tax base of the taxing districts
    that extend into the redevelopment project area.
        (4) If any incremental revenues are being utilized
    under Section 8(a)(1) or 8(a)(2) of this Act in
    redevelopment project areas approved by ordinance after
    January 1, 1986, the municipality finds: (a) that the
    redevelopment project area would not reasonably be
    developed without the use of such incremental revenues, and
    (b) that such incremental revenues will be exclusively
    utilized for the development of the redevelopment project
    area.
        (5) If the redevelopment plan will not result in
    displacement of residents from 10 or more inhabited
    residential units, and the municipality certifies in the
    plan that such displacement will not result from the plan,
    a housing impact study need not be performed. If, however,
    the redevelopment plan would result in the displacement of
    residents from 10 or more inhabited residential units, or
    if the redevelopment project area contains 75 or more
    inhabited residential units and no certification is made,
    then the municipality shall prepare, as part of the
    separate feasibility report required by subsection (a) of
    Section 11-74.4-5, a housing impact study.
        Part I of the housing impact study shall include (i)
    data as to whether the residential units are single family
    or multi-family units, (ii) the number and type of rooms
    within the units, if that information is available, (iii)
    whether the units are inhabited or uninhabited, as
    determined not less than 45 days before the date that the
    ordinance or resolution required by subsection (a) of
    Section 11-74.4-5 is passed, and (iv) data as to the racial
    and ethnic composition of the residents in the inhabited
    residential units. The data requirement as to the racial
    and ethnic composition of the residents in the inhabited
    residential units shall be deemed to be fully satisfied by
    data from the most recent federal census.
        Part II of the housing impact study shall identify the
    inhabited residential units in the proposed redevelopment
    project area that are to be or may be removed. If inhabited
    residential units are to be removed, then the housing
    impact study shall identify (i) the number and location of
    those units that will or may be removed, (ii) the
    municipality's plans for relocation assistance for those
    residents in the proposed redevelopment project area whose
    residences are to be removed, (iii) the availability of
    replacement housing for those residents whose residences
    are to be removed, and shall identify the type, location,
    and cost of the housing, and (iv) the type and extent of
    relocation assistance to be provided.
        (6) On and after November 1, 1999, the housing impact
    study required by paragraph (5) shall be incorporated in
    the redevelopment plan for the redevelopment project area.
        (7) On and after November 1, 1999, no redevelopment
    plan shall be adopted, nor an existing plan amended, nor
    shall residential housing that is occupied by households of
    low-income and very low-income persons in currently
    existing redevelopment project areas be removed after
    November 1, 1999 unless the redevelopment plan provides,
    with respect to inhabited housing units that are to be
    removed for households of low-income and very low-income
    persons, affordable housing and relocation assistance not
    less than that which would be provided under the federal
    Uniform Relocation Assistance and Real Property
    Acquisition Policies Act of 1970 and the regulations under
    that Act, including the eligibility criteria. Affordable
    housing may be either existing or newly constructed
    housing. For purposes of this paragraph (7), "low-income
    households", "very low-income households", and "affordable
    housing" have the meanings set forth in the Illinois
    Affordable Housing Act. The municipality shall make a good
    faith effort to ensure that this affordable housing is
    located in or near the redevelopment project area within
    the municipality.
        (8) On and after November 1, 1999, if, after the
    adoption of the redevelopment plan for the redevelopment
    project area, any municipality desires to amend its
    redevelopment plan to remove more inhabited residential
    units than specified in its original redevelopment plan,
    that change shall be made in accordance with the procedures
    in subsection (c) of Section 11-74.4-5.
        (9) For redevelopment project areas designated prior
    to November 1, 1999, the redevelopment plan may be amended
    without further joint review board meeting or hearing,
    provided that the municipality shall give notice of any
    such changes by mail to each affected taxing district and
    registrant on the interested party registry, to authorize
    the municipality to expend tax increment revenues for
    redevelopment project costs defined by paragraphs (5) and
    (7.5), subparagraphs (E) and (F) of paragraph (11), and
    paragraph (11.5) of subsection (q) of Section 11-74.4-3, so
    long as the changes do not increase the total estimated
    redevelopment project costs set out in the redevelopment
    plan by more than 5% after adjustment for inflation from
    the date the plan was adopted.
    (o) "Redevelopment project" means any public and private
development project in furtherance of the objectives of a
redevelopment plan. On and after November 1, 1999 (the
effective date of Public Act 91-478), no redevelopment plan may
be approved or amended that includes the development of vacant
land (i) with a golf course and related clubhouse and other
facilities or (ii) designated by federal, State, county, or
municipal government as public land for outdoor recreational
activities or for nature preserves and used for that purpose
within 5 years prior to the adoption of the redevelopment plan.
For the purpose of this subsection, "recreational activities"
is limited to mean camping and hunting.
    (p) "Redevelopment project area" means an area designated
by the municipality, which is not less in the aggregate than 1
1/2 acres and in respect to which the municipality has made a
finding that there exist conditions which cause the area to be
classified as an industrial park conservation area or a
blighted area or a conservation area, or a combination of both
blighted areas and conservation areas.
    (q) "Redevelopment project costs" mean and include the sum
total of all reasonable or necessary costs incurred or
estimated to be incurred, and any such costs incidental to a
redevelopment plan and a redevelopment project. Such costs
include, without limitation, the following:
        (1) Costs of studies, surveys, development of plans,
    and specifications, implementation and administration of
    the redevelopment plan including but not limited to staff
    and professional service costs for architectural,
    engineering, legal, financial, planning or other services,
    provided however that no charges for professional services
    may be based on a percentage of the tax increment
    collected; except that on and after November 1, 1999 (the
    effective date of Public Act 91-478), no contracts for
    professional services, excluding architectural and
    engineering services, may be entered into if the terms of
    the contract extend beyond a period of 3 years. In
    addition, "redevelopment project costs" shall not include
    lobbying expenses. After consultation with the
    municipality, each tax increment consultant or advisor to a
    municipality that plans to designate or has designated a
    redevelopment project area shall inform the municipality
    in writing of any contracts that the consultant or advisor
    has entered into with entities or individuals that have
    received, or are receiving, payments financed by tax
    increment revenues produced by the redevelopment project
    area with respect to which the consultant or advisor has
    performed, or will be performing, service for the
    municipality. This requirement shall be satisfied by the
    consultant or advisor before the commencement of services
    for the municipality and thereafter whenever any other
    contracts with those individuals or entities are executed
    by the consultant or advisor;
        (1.5) After July 1, 1999, annual administrative costs
    shall not include general overhead or administrative costs
    of the municipality that would still have been incurred by
    the municipality if the municipality had not designated a
    redevelopment project area or approved a redevelopment
    plan;
        (1.6) The cost of marketing sites within the
    redevelopment project area to prospective businesses,
    developers, and investors;
        (2) Property assembly costs, including but not limited
    to acquisition of land and other property, real or
    personal, or rights or interests therein, demolition of
    buildings, site preparation, site improvements that serve
    as an engineered barrier addressing ground level or below
    ground environmental contamination, including, but not
    limited to parking lots and other concrete or asphalt
    barriers, and the clearing and grading of land;
        (3) Costs of rehabilitation, reconstruction or repair
    or remodeling of existing public or private buildings,
    fixtures, and leasehold improvements; and the cost of
    replacing an existing public building if pursuant to the
    implementation of a redevelopment project the existing
    public building is to be demolished to use the site for
    private investment or devoted to a different use requiring
    private investment;
        (4) Costs of the construction of public works or
    improvements, except that on and after November 1, 1999,
    redevelopment project costs shall not include the cost of
    constructing a new municipal public building principally
    used to provide offices, storage space, or conference
    facilities or vehicle storage, maintenance, or repair for
    administrative, public safety, or public works personnel
    and that is not intended to replace an existing public
    building as provided under paragraph (3) of subsection (q)
    of Section 11-74.4-3 unless either (i) the construction of
    the new municipal building implements a redevelopment
    project that was included in a redevelopment plan that was
    adopted by the municipality prior to November 1, 1999 or
    (ii) the municipality makes a reasonable determination in
    the redevelopment plan, supported by information that
    provides the basis for that determination, that the new
    municipal building is required to meet an increase in the
    need for public safety purposes anticipated to result from
    the implementation of the redevelopment plan;
        (5) Costs of job training and retraining projects,
    including the cost of "welfare to work" programs
    implemented by businesses located within the redevelopment
    project area;
        (6) Financing costs, including but not limited to all
    necessary and incidental expenses related to the issuance
    of obligations and which may include payment of interest on
    any obligations issued hereunder including interest
    accruing during the estimated period of construction of any
    redevelopment project for which such obligations are
    issued and for not exceeding 36 months thereafter and
    including reasonable reserves related thereto;
        (7) To the extent the municipality by written agreement
    accepts and approves the same, all or a portion of a taxing
    district's capital costs resulting from the redevelopment
    project necessarily incurred or to be incurred within a
    taxing district in furtherance of the objectives of the
    redevelopment plan and project.
        (7.5) For redevelopment project areas designated (or
    redevelopment project areas amended to add or increase the
    number of tax-increment-financing assisted housing units)
    on or after November 1, 1999, an elementary, secondary, or
    unit school district's increased costs attributable to
    assisted housing units located within the redevelopment
    project area for which the developer or redeveloper
    receives financial assistance through an agreement with
    the municipality or because the municipality incurs the
    cost of necessary infrastructure improvements within the
    boundaries of the assisted housing sites necessary for the
    completion of that housing as authorized by this Act, and
    which costs shall be paid by the municipality from the
    Special Tax Allocation Fund when the tax increment revenue
    is received as a result of the assisted housing units and
    shall be calculated annually as follows:
            (A) for foundation districts, excluding any school
        district in a municipality with a population in excess
        of 1,000,000, by multiplying the district's increase
        in attendance resulting from the net increase in new
        students enrolled in that school district who reside in
        housing units within the redevelopment project area
        that have received financial assistance through an
        agreement with the municipality or because the
        municipality incurs the cost of necessary
        infrastructure improvements within the boundaries of
        the housing sites necessary for the completion of that
        housing as authorized by this Act since the designation
        of the redevelopment project area by the most recently
        available per capita tuition cost as defined in Section
        10-20.12a of the School Code less any increase in
        general State aid as defined in Section 18-8.05 of the
        School Code attributable to these added new students
        subject to the following annual limitations:
                (i) for unit school districts with a district
            average 1995-96 Per Capita Tuition Charge of less
            than $5,900, no more than 25% of the total amount
            of property tax increment revenue produced by
            those housing units that have received tax
            increment finance assistance under this Act;
                (ii) for elementary school districts with a
            district average 1995-96 Per Capita Tuition Charge
            of less than $5,900, no more than 17% of the total
            amount of property tax increment revenue produced
            by those housing units that have received tax
            increment finance assistance under this Act; and
                (iii) for secondary school districts with a
            district average 1995-96 Per Capita Tuition Charge
            of less than $5,900, no more than 8% of the total
            amount of property tax increment revenue produced
            by those housing units that have received tax
            increment finance assistance under this Act.
            (B) For alternate method districts, flat grant
        districts, and foundation districts with a district
        average 1995-96 Per Capita Tuition Charge equal to or
        more than $5,900, excluding any school district with a
        population in excess of 1,000,000, by multiplying the
        district's increase in attendance resulting from the
        net increase in new students enrolled in that school
        district who reside in housing units within the
        redevelopment project area that have received
        financial assistance through an agreement with the
        municipality or because the municipality incurs the
        cost of necessary infrastructure improvements within
        the boundaries of the housing sites necessary for the
        completion of that housing as authorized by this Act
        since the designation of the redevelopment project
        area by the most recently available per capita tuition
        cost as defined in Section 10-20.12a of the School Code
        less any increase in general state aid as defined in
        Section 18-8.05 of the School Code attributable to
        these added new students subject to the following
        annual limitations:
                (i) for unit school districts, no more than 40%
            of the total amount of property tax increment
            revenue produced by those housing units that have
            received tax increment finance assistance under
            this Act;
                (ii) for elementary school districts, no more
            than 27% of the total amount of property tax
            increment revenue produced by those housing units
            that have received tax increment finance
            assistance under this Act; and
                (iii) for secondary school districts, no more
            than 13% of the total amount of property tax
            increment revenue produced by those housing units
            that have received tax increment finance
            assistance under this Act.
            (C) For any school district in a municipality with
        a population in excess of 1,000,000, the following
        restrictions shall apply to the reimbursement of
        increased costs under this paragraph (7.5):
                (i) no increased costs shall be reimbursed
            unless the school district certifies that each of
            the schools affected by the assisted housing
            project is at or over its student capacity;
                (ii) the amount reimbursable shall be reduced
            by the value of any land donated to the school
            district by the municipality or developer, and by
            the value of any physical improvements made to the
            schools by the municipality or developer; and
                (iii) the amount reimbursed may not affect
            amounts otherwise obligated by the terms of any
            bonds, notes, or other funding instruments, or the
            terms of any redevelopment agreement.
        Any school district seeking payment under this
        paragraph (7.5) shall, after July 1 and before
        September 30 of each year, provide the municipality
        with reasonable evidence to support its claim for
        reimbursement before the municipality shall be
        required to approve or make the payment to the school
        district. If the school district fails to provide the
        information during this period in any year, it shall
        forfeit any claim to reimbursement for that year.
        School districts may adopt a resolution waiving the
        right to all or a portion of the reimbursement
        otherwise required by this paragraph (7.5). By
        acceptance of this reimbursement the school district
        waives the right to directly or indirectly set aside,
        modify, or contest in any manner the establishment of
        the redevelopment project area or projects;
        (7.7) For redevelopment project areas designated (or
    redevelopment project areas amended to add or increase the
    number of tax-increment-financing assisted housing units)
    on or after January 1, 2005 (the effective date of Public
    Act 93-961), a public library district's increased costs
    attributable to assisted housing units located within the
    redevelopment project area for which the developer or
    redeveloper receives financial assistance through an
    agreement with the municipality or because the
    municipality incurs the cost of necessary infrastructure
    improvements within the boundaries of the assisted housing
    sites necessary for the completion of that housing as
    authorized by this Act shall be paid to the library
    district by the municipality from the Special Tax
    Allocation Fund when the tax increment revenue is received
    as a result of the assisted housing units. This paragraph
    (7.7) applies only if (i) the library district is located
    in a county that is subject to the Property Tax Extension
    Limitation Law or (ii) the library district is not located
    in a county that is subject to the Property Tax Extension
    Limitation Law but the district is prohibited by any other
    law from increasing its tax levy rate without a prior voter
    referendum.
        The amount paid to a library district under this
    paragraph (7.7) shall be calculated by multiplying (i) the
    net increase in the number of persons eligible to obtain a
    library card in that district who reside in housing units
    within the redevelopment project area that have received
    financial assistance through an agreement with the
    municipality or because the municipality incurs the cost of
    necessary infrastructure improvements within the
    boundaries of the housing sites necessary for the
    completion of that housing as authorized by this Act since
    the designation of the redevelopment project area by (ii)
    the per-patron cost of providing library services so long
    as it does not exceed $120. The per-patron cost shall be
    the Total Operating Expenditures Per Capita as stated in
    the most recent Illinois Public Library Statistics
    produced by the Library Research Center at the University
    of Illinois. The municipality may deduct from the amount
    that it must pay to a library district under this paragraph
    any amount that it has voluntarily paid to the library
    district from the tax increment revenue. The amount paid to
    a library district under this paragraph (7.7) shall be no
    more than 2% of the amount produced by the assisted housing
    units and deposited into the Special Tax Allocation Fund.
        A library district is not eligible for any payment
    under this paragraph (7.7) unless the library district has
    experienced an increase in the number of patrons from the
    municipality that created the tax-increment-financing
    district since the designation of the redevelopment
    project area.
        Any library district seeking payment under this
    paragraph (7.7) shall, after July 1 and before September 30
    of each year, provide the municipality with convincing
    evidence to support its claim for reimbursement before the
    municipality shall be required to approve or make the
    payment to the library district. If the library district
    fails to provide the information during this period in any
    year, it shall forfeit any claim to reimbursement for that
    year. Library districts may adopt a resolution waiving the
    right to all or a portion of the reimbursement otherwise
    required by this paragraph (7.7). By acceptance of such
    reimbursement, the library district shall forfeit any
    right to directly or indirectly set aside, modify, or
    contest in any manner whatsoever the establishment of the
    redevelopment project area or projects;
        (8) Relocation costs to the extent that a municipality
    determines that relocation costs shall be paid or is
    required to make payment of relocation costs by federal or
    State law or in order to satisfy subparagraph (7) of
    subsection (n);
        (9) Payment in lieu of taxes;
        (10) Costs of job training, retraining, advanced
    vocational education or career education, including but
    not limited to courses in occupational, semi-technical or
    technical fields leading directly to employment, incurred
    by one or more taxing districts, provided that such costs
    (i) are related to the establishment and maintenance of
    additional job training, advanced vocational education or
    career education programs for persons employed or to be
    employed by employers located in a redevelopment project
    area; and (ii) when incurred by a taxing district or taxing
    districts other than the municipality, are set forth in a
    written agreement by or among the municipality and the
    taxing district or taxing districts, which agreement
    describes the program to be undertaken, including but not
    limited to the number of employees to be trained, a
    description of the training and services to be provided,
    the number and type of positions available or to be
    available, itemized costs of the program and sources of
    funds to pay for the same, and the term of the agreement.
    Such costs include, specifically, the payment by community
    college districts of costs pursuant to Sections 3-37, 3-38,
    3-40 and 3-40.1 of the Public Community College Act and by
    school districts of costs pursuant to Sections 10-22.20a
    and 10-23.3a of The School Code;
        (11) Interest cost incurred by a redeveloper related to
    the construction, renovation or rehabilitation of a
    redevelopment project provided that:
            (A) such costs are to be paid directly from the
        special tax allocation fund established pursuant to
        this Act;
            (B) such payments in any one year may not exceed
        30% of the annual interest costs incurred by the
        redeveloper with regard to the redevelopment project
        during that year;
            (C) if there are not sufficient funds available in
        the special tax allocation fund to make the payment
        pursuant to this paragraph (11) then the amounts so due
        shall accrue and be payable when sufficient funds are
        available in the special tax allocation fund;
            (D) the total of such interest payments paid
        pursuant to this Act may not exceed 30% of the total
        (i) cost paid or incurred by the redeveloper for the
        redevelopment project plus (ii) redevelopment project
        costs excluding any property assembly costs and any
        relocation costs incurred by a municipality pursuant
        to this Act; and
            (E) the cost limits set forth in subparagraphs (B)
        and (D) of paragraph (11) shall be modified for the
        financing of rehabilitated or new housing units for
        low-income households and very low-income households,
        as defined in Section 3 of the Illinois Affordable
        Housing Act. The percentage of 75% shall be substituted
        for 30% in subparagraphs (B) and (D) of paragraph (11).
            (F) Instead of the eligible costs provided by
        subparagraphs (B) and (D) of paragraph (11), as
        modified by this subparagraph, and notwithstanding any
        other provisions of this Act to the contrary, the
        municipality may pay from tax increment revenues up to
        50% of the cost of construction of new housing units to
        be occupied by low-income households and very
        low-income households as defined in Section 3 of the
        Illinois Affordable Housing Act. The cost of
        construction of those units may be derived from the
        proceeds of bonds issued by the municipality under this
        Act or other constitutional or statutory authority or
        from other sources of municipal revenue that may be
        reimbursed from tax increment revenues or the proceeds
        of bonds issued to finance the construction of that
        housing.
            The eligible costs provided under this
        subparagraph (F) of paragraph (11) shall be an eligible
        cost for the construction, renovation, and
        rehabilitation of all low and very low-income housing
        units, as defined in Section 3 of the Illinois
        Affordable Housing Act, within the redevelopment
        project area. If the low and very low-income units are
        part of a residential redevelopment project that
        includes units not affordable to low and very
        low-income households, only the low and very
        low-income units shall be eligible for benefits under
        subparagraph (F) of paragraph (11). The standards for
        maintaining the occupancy by low-income households and
        very low-income households, as defined in Section 3 of
        the Illinois Affordable Housing Act, of those units
        constructed with eligible costs made available under
        the provisions of this subparagraph (F) of paragraph
        (11) shall be established by guidelines adopted by the
        municipality. The responsibility for annually
        documenting the initial occupancy of the units by
        low-income households and very low-income households,
        as defined in Section 3 of the Illinois Affordable
        Housing Act, shall be that of the then current owner of
        the property. For ownership units, the guidelines will
        provide, at a minimum, for a reasonable recapture of
        funds, or other appropriate methods designed to
        preserve the original affordability of the ownership
        units. For rental units, the guidelines will provide,
        at a minimum, for the affordability of rent to low and
        very low-income households. As units become available,
        they shall be rented to income-eligible tenants. The
        municipality may modify these guidelines from time to
        time; the guidelines, however, shall be in effect for
        as long as tax increment revenue is being used to pay
        for costs associated with the units or for the
        retirement of bonds issued to finance the units or for
        the life of the redevelopment project area, whichever
        is later.
        (11.5) If the redevelopment project area is located
    within a municipality with a population of more than
    100,000, the cost of day care services for children of
    employees from low-income families working for businesses
    located within the redevelopment project area and all or a
    portion of the cost of operation of day care centers
    established by redevelopment project area businesses to
    serve employees from low-income families working in
    businesses located in the redevelopment project area. For
    the purposes of this paragraph, "low-income families"
    means families whose annual income does not exceed 80% of
    the municipal, county, or regional median income, adjusted
    for family size, as the annual income and municipal,
    county, or regional median income are determined from time
    to time by the United States Department of Housing and
    Urban Development.
        (12) Unless explicitly stated herein the cost of
    construction of new privately-owned buildings shall not be
    an eligible redevelopment project cost.
        (13) After November 1, 1999 (the effective date of
    Public Act 91-478), none of the redevelopment project costs
    enumerated in this subsection shall be eligible
    redevelopment project costs if those costs would provide
    direct financial support to a retail entity initiating
    operations in the redevelopment project area while
    terminating operations at another Illinois location within
    10 miles of the redevelopment project area but outside the
    boundaries of the redevelopment project area municipality.
    For purposes of this paragraph, termination means a closing
    of a retail operation that is directly related to the
    opening of the same operation or like retail entity owned
    or operated by more than 50% of the original ownership in a
    redevelopment project area, but it does not mean closing an
    operation for reasons beyond the control of the retail
    entity, as documented by the retail entity, subject to a
    reasonable finding by the municipality that the current
    location contained inadequate space, had become
    economically obsolete, or was no longer a viable location
    for the retailer or serviceman.
        (14) No cost shall be a redevelopment project cost in a
    redevelopment project area if used to demolish, remove, or
    substantially modify a historic resource, after August 26,
    2008 (the effective date of Public Act 95-934) this
    amendatory Act of the 95th General Assembly, unless no
    prudent and feasible alternative exists. "Historic
    resource" for the purpose of this item (14) means (i) a
    place or structure that is included or eligible for
    inclusion on the National Register of Historic Places or
    (ii) a contributing structure in a district on the National
    Register of Historic Places. This item (14) does not apply
    to a place or structure for which demolition, removal, or
    modification is subject to review by the preservation
    agency of a Certified Local Government designated as such
    by the National Park Service of the United States
    Department of the Interior.
    If a special service area has been established pursuant to
the Special Service Area Tax Act or Special Service Area Tax
Law, then any tax increment revenues derived from the tax
imposed pursuant to the Special Service Area Tax Act or Special
Service Area Tax Law may be used within the redevelopment
project area for the purposes permitted by that Act or Law as
well as the purposes permitted by this Act.
    (r) "State Sales Tax Boundary" means the redevelopment
project area or the amended redevelopment project area
boundaries which are determined pursuant to subsection (9) of
Section 11-74.4-8a of this Act. The Department of Revenue shall
certify pursuant to subsection (9) of Section 11-74.4-8a the
appropriate boundaries eligible for the determination of State
Sales Tax Increment.
    (s) "State Sales Tax Increment" means an amount equal to
the increase in the aggregate amount of taxes paid by retailers
and servicemen, other than retailers and servicemen subject to
the Public Utilities Act, on transactions at places of business
located within a State Sales Tax Boundary pursuant to the
Retailers' Occupation Tax Act, the Use Tax Act, the Service Use
Tax Act, and the Service Occupation Tax Act, except such
portion of such increase that is paid into the State and Local
Sales Tax Reform Fund, the Local Government Distributive Fund,
the Local Government Tax Fund and the County and Mass Transit
District Fund, for as long as State participation exists, over
and above the Initial Sales Tax Amounts, Adjusted Initial Sales
Tax Amounts or the Revised Initial Sales Tax Amounts for such
taxes as certified by the Department of Revenue and paid under
those Acts by retailers and servicemen on transactions at
places of business located within the State Sales Tax Boundary
during the base year which shall be the calendar year
immediately prior to the year in which the municipality adopted
tax increment allocation financing, less 3.0% of such amounts
generated under the Retailers' Occupation Tax Act, Use Tax Act
and Service Use Tax Act and the Service Occupation Tax Act,
which sum shall be appropriated to the Department of Revenue to
cover its costs of administering and enforcing this Section.
For purposes of computing the aggregate amount of such taxes
for base years occurring prior to 1985, the Department of
Revenue shall compute the Initial Sales Tax Amount for such
taxes and deduct therefrom an amount equal to 4% of the
aggregate amount of taxes per year for each year the base year
is prior to 1985, but not to exceed a total deduction of 12%.
The amount so determined shall be known as the "Adjusted
Initial Sales Tax Amount". For purposes of determining the
State Sales Tax Increment the Department of Revenue shall for
each period subtract from the tax amounts received from
retailers and servicemen on transactions located in the State
Sales Tax Boundary, the certified Initial Sales Tax Amounts,
Adjusted Initial Sales Tax Amounts or Revised Initial Sales Tax
Amounts for the Retailers' Occupation Tax Act, the Use Tax Act,
the Service Use Tax Act and the Service Occupation Tax Act. For
the State Fiscal Year 1989 this calculation shall be made by
utilizing the calendar year 1987 to determine the tax amounts
received. For the State Fiscal Year 1990, this calculation
shall be made by utilizing the period from January 1, 1988,
until September 30, 1988, to determine the tax amounts received
from retailers and servicemen, which shall have deducted
therefrom nine-twelfths of the certified Initial Sales Tax
Amounts, Adjusted Initial Sales Tax Amounts or the Revised
Initial Sales Tax Amounts as appropriate. For the State Fiscal
Year 1991, this calculation shall be made by utilizing the
period from October 1, 1988, until June 30, 1989, to determine
the tax amounts received from retailers and servicemen, which
shall have deducted therefrom nine-twelfths of the certified
Initial State Sales Tax Amounts, Adjusted Initial Sales Tax
Amounts or the Revised Initial Sales Tax Amounts as
appropriate. For every State Fiscal Year thereafter, the
applicable period shall be the 12 months beginning July 1 and
ending on June 30, to determine the tax amounts received which
shall have deducted therefrom the certified Initial Sales Tax
Amounts, Adjusted Initial Sales Tax Amounts or the Revised
Initial Sales Tax Amounts. Municipalities intending to receive
a distribution of State Sales Tax Increment must report a list
of retailers to the Department of Revenue by October 31, 1988
and by July 31, of each year thereafter.
    (t) "Taxing districts" means counties, townships, cities
and incorporated towns and villages, school, road, park,
sanitary, mosquito abatement, forest preserve, public health,
fire protection, river conservancy, tuberculosis sanitarium
and any other municipal corporations or districts with the
power to levy taxes.
    (u) "Taxing districts' capital costs" means those costs of
taxing districts for capital improvements that are found by the
municipal corporate authorities to be necessary and directly
result from the redevelopment project.
    (v) As used in subsection (a) of Section 11-74.4-3 of this
Act, "vacant land" means any parcel or combination of parcels
of real property without industrial, commercial, and
residential buildings which has not been used for commercial
agricultural purposes within 5 years prior to the designation
of the redevelopment project area, unless the parcel is
included in an industrial park conservation area or the parcel
has been subdivided; provided that if the parcel was part of a
larger tract that has been divided into 3 or more smaller
tracts that were accepted for recording during the period from
1950 to 1990, then the parcel shall be deemed to have been
subdivided, and all proceedings and actions of the municipality
taken in that connection with respect to any previously
approved or designated redevelopment project area or amended
redevelopment project area are hereby validated and hereby
declared to be legally sufficient for all purposes of this Act.
For purposes of this Section and only for land subject to the
subdivision requirements of the Plat Act, land is subdivided
when the original plat of the proposed Redevelopment Project
Area or relevant portion thereof has been properly certified,
acknowledged, approved, and recorded or filed in accordance
with the Plat Act and a preliminary plat, if any, for any
subsequent phases of the proposed Redevelopment Project Area or
relevant portion thereof has been properly approved and filed
in accordance with the applicable ordinance of the
municipality.
    (w) "Annual Total Increment" means the sum of each
municipality's annual Net Sales Tax Increment and each
municipality's annual Net Utility Tax Increment. The ratio of
the Annual Total Increment of each municipality to the Annual
Total Increment for all municipalities, as most recently
calculated by the Department, shall determine the proportional
shares of the Illinois Tax Increment Fund to be distributed to
each municipality.
(Source: P.A. 94-260, eff. 7-19-05; 94-268, eff. 7-19-05;
94-297, eff. 7-21-05; 94-302, eff. 7-21-05; 94-702, eff.
6-1-06; 94-704, eff. 12-5-05; 94-711, eff. 6-1-06; 94-778, eff.
5-19-06; 94-782, eff. 5-19-06; 94-783, eff. 5-19-06; 94-810,
eff. 5-26-06; 94-903, eff. 6-22-06; 94-1091, eff. 1-26-07;
94-1092, eff. 1-26-07; 95-15, eff. 7-16-07; 95-164, eff.
1-1-08; 95-331, eff. 8-21-07; 95-346, eff. 8-21-07; 95-459,
eff. 8-27-07; 95-653, eff. 1-1-08; 95-662, eff. 10-11-07;
95-683, eff. 10-19-07; 95-709, eff. 1-29-08; 95-876, eff.
8-21-08; 95-932, eff. 8-26-08; 95-934, eff. 8-26-08; 95-964,
eff. 9-23-08; 95-977, eff. 9-22-08; revised 10-16-08.)
 
    (65 ILCS 5/11-74.4-3.5)
    Sec. 11-74.4-3.5. Completion dates for redevelopment
projects.
    (a) Unless otherwise stated in this Section, the estimated
dates of completion of the redevelopment project and retirement
of obligations issued to finance redevelopment project costs
(including refunding bonds under Section 11-74.4-7) may not be
later than December 31 of the year in which the payment to the
municipal treasurer, as provided in subsection (b) of Section
11-74.4-8 of this Act, is to be made with respect to ad valorem
taxes levied in the 23rd calendar year after the year in which
the ordinance approving the redevelopment project area was
adopted if the ordinance was adopted on or after January 15,
1981.
    (b) The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 33rd
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted, if the ordinance
was adopted on May 20, 1985 by the Village of Wheeling.
    (c) The estimated dates of completion of the redevelopment
project and retirement of obligations issued to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may not be later than December 31 of the
year in which the payment to the municipal treasurer as
provided in subsection (b) of Section 11-74.4-8 of this Act is
to be made with respect to ad valorem taxes levied in the 35th
calendar year after the year in which the ordinance approving
the redevelopment project area was adopted:
        (1) if the ordinance was adopted before January 15,
    1981;
        (2) if the ordinance was adopted in December 1983,
    April 1984, July 1985, or December 1989;
        (3) if the ordinance was adopted in December 1987 and
    the redevelopment project is located within one mile of
    Midway Airport;
        (4) if the ordinance was adopted before January 1, 1987
    by a municipality in Mason County;
        (5) if the municipality is subject to the Local
    Government Financial Planning and Supervision Act or the
    Financially Distressed City Law;
        (6) if the ordinance was adopted in December 1984 by
    the Village of Rosemont;
        (7) if the ordinance was adopted on December 31, 1986
    by a municipality located in Clinton County for which at
    least $250,000 of tax increment bonds were authorized on
    June 17, 1997, or if the ordinance was adopted on December
    31, 1986 by a municipality with a population in 1990 of
    less than 3,600 that is located in a county with a
    population in 1990 of less than 34,000 and for which at
    least $250,000 of tax increment bonds were authorized on
    June 17, 1997;
        (8) if the ordinance was adopted on October 5, 1982 by
    the City of Kankakee, or if the ordinance was adopted on
    December 29, 1986 by East St. Louis;
        (9) if the ordinance was adopted on November 12, 1991
    by the Village of Sauget;
        (10) if the ordinance was adopted on February 11, 1985
    by the City of Rock Island;
        (11) if the ordinance was adopted before December 18,
    1986 by the City of Moline;
        (12) if the ordinance was adopted in September 1988 by
    Sauk Village;
        (13) if the ordinance was adopted in October 1993 by
    Sauk Village;
        (14) if the ordinance was adopted on December 29, 1986
    by the City of Galva;
        (15) if the ordinance was adopted in March 1991 by the
    City of Centreville;
        (16) if the ordinance was adopted on January 23, 1991
    by the City of East St. Louis;
        (17) if the ordinance was adopted on December 22, 1986
    by the City of Aledo;
        (18) if the ordinance was adopted on February 5, 1990
    by the City of Clinton;
        (19) if the ordinance was adopted on September 6, 1994
    by the City of Freeport;
        (20) if the ordinance was adopted on December 22, 1986
    by the City of Tuscola;
        (21) if the ordinance was adopted on December 23, 1986
    by the City of Sparta;
        (22) if the ordinance was adopted on December 23, 1986
    by the City of Beardstown;
        (23) if the ordinance was adopted on April 27, 1981,
    October 21, 1985, or December 30, 1986 by the City of
    Belleville;
        (24) if the ordinance was adopted on December 29, 1986
    by the City of Collinsville;
        (25) if the ordinance was adopted on September 14, 1994
    by the City of Alton;
        (26) if the ordinance was adopted on November 11, 1996
    by the City of Lexington;
        (27) if the ordinance was adopted on November 5, 1984
    by the City of LeRoy;
        (28) if the ordinance was adopted on April 3, 1991 or
    June 3, 1992 by the City of Markham;
        (29) if the ordinance was adopted on November 11, 1986
    by the City of Pekin;
        (30) if the ordinance was adopted on December 15, 1981
    by the City of Champaign;
        (31) if the ordinance was adopted on December 15, 1986
    by the City of Urbana;
        (32) if the ordinance was adopted on December 15, 1986
    by the Village of Heyworth;
        (33) if the ordinance was adopted on February 24, 1992
    by the Village of Heyworth;
        (34) if the ordinance was adopted on March 16, 1995 by
    the Village of Heyworth;
        (35) if the ordinance was adopted on December 23, 1986
    by the Town of Cicero;
        (36) if the ordinance was adopted on December 30, 1986
    by the City of Effingham;
        (37) if the ordinance was adopted on May 9, 1991 by the
    Village of Tilton;
        (38) if the ordinance was adopted on October 20, 1986
    by the City of Elmhurst;
        (39) if the ordinance was adopted on January 19, 1988
    by the City of Waukegan;
        (40) if the ordinance was adopted on September 21, 1998
    by the City of Waukegan;
        (41) if the ordinance was adopted on December 31, 1986
    by the City of Sullivan;
        (42) if the ordinance was adopted on December 23, 1991
    by the City of Sullivan;
        (43) if the ordinance was adopted on December 31, 1986
    by the City of Oglesby;
        (44) if the ordinance was adopted on July 28, 1987 by
    the City of Marion;
        (45) if the ordinance was adopted on April 23, 1990 by
    the City of Marion;
        (46) if the ordinance was adopted on August 20, 1985 by
    the Village of Mount Prospect;
        (47) if the ordinance was adopted on February 2, 1998
    by the Village of Woodhull;
        (48) if the ordinance was adopted on April 20, 1993 by
    the Village of Princeville;
        (49) if the ordinance was adopted on July 1, 1986 by
    the City of Granite City;
        (50) if the ordinance was adopted on February 2, 1989
    by the Village of Lombard;
        (51) if the ordinance was adopted on December 29, 1986
    by the Village of Gardner;
        (52) if the ordinance was adopted on July 14, 1999 by
    the Village of Paw Paw;
        (53) if the ordinance was adopted on November 17, 1986
    by the Village of Franklin Park;
        (54) if the ordinance was adopted on November 20, 1989
    by the Village of South Holland;
        (55) if the ordinance was adopted on July 14, 1992 by
    the Village of Riverdale;
        (56) if the ordinance was adopted on December 29, 1986
    by the City of Galesburg;
        (57) if the ordinance was adopted on April 1, 1985 by
    the City of Galesburg;
        (58) if the ordinance was adopted on May 21, 1990 by
    the City of West Chicago;
        (59) if the ordinance was adopted on December 16, 1986
    by the City of Oak Forest;
        (60) if the ordinance was adopted in 1999 by the City
    of Villa Grove;
        (61) if the ordinance was adopted on January 13, 1987
    by the Village of Mt. Zion;
        (62) if the ordinance was adopted on December 30, 1986
    by the Village of Manteno;
        (63) if the ordinance was adopted on April 3, 1989 by
    the City of Chicago Heights;
        (64) if the ordinance was adopted on January 6, 1999 by
    the Village of Rosemont;
        (65) if the ordinance was adopted on December 19, 2000
    by the Village of Stone Park;
        (66) if the ordinance was adopted on December 22, 1986
    by the City of DeKalb; or
        (67) if the ordinance was adopted on December 2, 1986
    by the City of Aurora; .
        (68) (67) if the ordinance was adopted on December 31,
    1986 by the Village of Milan; or
        (69) (68) if the ordinance was adopted on September 8,
    1994 by the City of West Frankfort; or .
        (70) if the ordinance was adopted on December 23, 1986
    by the Village of Libertyville.
    (d) For redevelopment project areas for which bonds were
issued before July 29, 1991, or for which contracts were
entered into before June 1, 1988, in connection with a
redevelopment project in the area within the State Sales Tax
Boundary, the estimated dates of completion of the
redevelopment project and retirement of obligations to finance
redevelopment project costs (including refunding bonds under
Section 11-74.4-7) may be extended by municipal ordinance to
December 31, 2013. The termination procedures of subsection (b)
of Section 11-74.4-8 are not required for these redevelopment
project areas in 2009 but are required in 2013. The extension
allowed by Public Act 87-1272 shall not apply to real property
tax increment allocation financing under Section 11-74.4-8.
    (e) Those dates, for purposes of real property tax
increment allocation financing pursuant to Section 11-74.4-8
only, shall be not more than 35 years for redevelopment project
areas that were adopted on or after December 16, 1986 and for
which at least $8 million worth of municipal bonds were
authorized on or after December 19, 1989 but before January 1,
1990; provided that the municipality elects to extend the life
of the redevelopment project area to 35 years by the adoption
of an ordinance after at least 14 but not more than 30 days'
written notice to the taxing bodies, that would otherwise
constitute the joint review board for the redevelopment project
area, before the adoption of the ordinance.
    (f) Those dates, for purposes of real property tax
increment allocation financing pursuant to Section 11-74.4-8
only, shall be not more than 35 years for redevelopment project
areas that were established on or after December 1, 1981 but
before January 1, 1982 and for which at least $1,500,000 worth
of tax increment revenue bonds were authorized on or after
September 30, 1990 but before July 1, 1991; provided that the
municipality elects to extend the life of the redevelopment
project area to 35 years by the adoption of an ordinance after
at least 14 but not more than 30 days' written notice to the
taxing bodies, that would otherwise constitute the joint review
board for the redevelopment project area, before the adoption
of the ordinance.
    (g) In consolidating the material relating to completion
dates from Sections 11-74.4-3 and 11-74.4-7 into this Section,
it is not the intent of the 95th General Assembly to make any
substantive change in the law, except for the extension of the
completion dates date for the City of Aurora, the Village of
Milan, and the City of West Frankfort, and the Village of
Libertyville set forth under items item (67), and (68), (69),
and (70) of subsection (c) of this Section.
(Source: P.A. 95-932, eff. 8-26-08; 95-964, eff. 9-23-08;
incorporates P.A. 95-777, eff. 9-22-08; revised 10-14-08.)
 
    (65 ILCS 5/11-74.4-7)  (from Ch. 24, par. 11-74.4-7)
    Sec. 11-74.4-7. Obligations secured by the special tax
allocation fund set forth in Section 11-74.4-8 for the
redevelopment project area may be issued to provide for
redevelopment project costs. Such obligations, when so issued,
shall be retired in the manner provided in the ordinance
authorizing the issuance of such obligations by the receipts of
taxes levied as specified in Section 11-74.4-9 against the
taxable property included in the area, by revenues as specified
by Section 11-74.4-8a and other revenue designated by the
municipality. A municipality may in the ordinance pledge all or
any part of the funds in and to be deposited in the special tax
allocation fund created pursuant to Section 11-74.4-8 to the
payment of the redevelopment project costs and obligations. Any
pledge of funds in the special tax allocation fund shall
provide for distribution to the taxing districts and to the
Illinois Department of Revenue of moneys not required, pledged,
earmarked, or otherwise designated for payment and securing of
the obligations and anticipated redevelopment project costs
and such excess funds shall be calculated annually and deemed
to be "surplus" funds. In the event a municipality only applies
or pledges a portion of the funds in the special tax allocation
fund for the payment or securing of anticipated redevelopment
project costs or of obligations, any such funds remaining in
the special tax allocation fund after complying with the
requirements of the application or pledge, shall also be
calculated annually and deemed "surplus" funds. All surplus
funds in the special tax allocation fund shall be distributed
annually within 180 days after the close of the municipality's
fiscal year by being paid by the municipal treasurer to the
County Collector, to the Department of Revenue and to the
municipality in direct proportion to the tax incremental
revenue received as a result of an increase in the equalized
assessed value of property in the redevelopment project area,
tax incremental revenue received from the State and tax
incremental revenue received from the municipality, but not to
exceed as to each such source the total incremental revenue
received from that source. The County Collector shall
thereafter make distribution to the respective taxing
districts in the same manner and proportion as the most recent
distribution by the county collector to the affected districts
of real property taxes from real property in the redevelopment
project area.
    Without limiting the foregoing in this Section, the
municipality may in addition to obligations secured by the
special tax allocation fund pledge for a period not greater
than the term of the obligations towards payment of such
obligations any part or any combination of the following: (a)
net revenues of all or part of any redevelopment project; (b)
taxes levied and collected on any or all property in the
municipality; (c) the full faith and credit of the
municipality; (d) a mortgage on part or all of the
redevelopment project; or (e) any other taxes or anticipated
receipts that the municipality may lawfully pledge.
    Such obligations may be issued in one or more series
bearing interest at such rate or rates as the corporate
authorities of the municipality shall determine by ordinance.
Such obligations shall bear such date or dates, mature at such
time or times not exceeding 20 years from their respective
dates, be in such denomination, carry such registration
privileges, be executed in such manner, be payable in such
medium of payment at such place or places, contain such
covenants, terms and conditions, and be subject to redemption
as such ordinance shall provide. Obligations issued pursuant to
this Act may be sold at public or private sale at such price as
shall be determined by the corporate authorities of the
municipalities. No referendum approval of the electors shall be
required as a condition to the issuance of obligations pursuant
to this Division except as provided in this Section.
    In the event the municipality authorizes issuance of
obligations pursuant to the authority of this Division secured
by the full faith and credit of the municipality, which
obligations are other than obligations which may be issued
under home rule powers provided by Article VII, Section 6 of
the Illinois Constitution, or pledges taxes pursuant to (b) or
(c) of the second paragraph of this section, the ordinance
authorizing the issuance of such obligations or pledging such
taxes shall be published within 10 days after such ordinance
has been passed in one or more newspapers, with general
circulation within such municipality. The publication of the
ordinance shall be accompanied by a notice of (1) the specific
number of voters required to sign a petition requesting the
question of the issuance of such obligations or pledging taxes
to be submitted to the electors; (2) the time in which such
petition must be filed; and (3) the date of the prospective
referendum. The municipal clerk shall provide a petition form
to any individual requesting one.
    If no petition is filed with the municipal clerk, as
hereinafter provided in this Section, within 30 days after the
publication of the ordinance, the ordinance shall be in effect.
But, if within that 30 day period a petition is filed with the
municipal clerk, signed by electors in the municipality
numbering 10% or more of the number of registered voters in the
municipality, asking that the question of issuing obligations
using full faith and credit of the municipality as security for
the cost of paying for redevelopment project costs, or of
pledging taxes for the payment of such obligations, or both, be
submitted to the electors of the municipality, the corporate
authorities of the municipality shall call a special election
in the manner provided by law to vote upon that question, or,
if a general, State or municipal election is to be held within
a period of not less than 30 or more than 90 days from the date
such petition is filed, shall submit the question at the next
general, State or municipal election. If it appears upon the
canvass of the election by the corporate authorities that a
majority of electors voting upon the question voted in favor
thereof, the ordinance shall be in effect, but if a majority of
the electors voting upon the question are not in favor thereof,
the ordinance shall not take effect.
    The ordinance authorizing the obligations may provide that
the obligations shall contain a recital that they are issued
pursuant to this Division, which recital shall be conclusive
evidence of their validity and of the regularity of their
issuance.
    In the event the municipality authorizes issuance of
obligations pursuant to this Section secured by the full faith
and credit of the municipality, the ordinance authorizing the
obligations may provide for the levy and collection of a direct
annual tax upon all taxable property within the municipality
sufficient to pay the principal thereof and interest thereon as
it matures, which levy may be in addition to and exclusive of
the maximum of all other taxes authorized to be levied by the
municipality, which levy, however, shall be abated to the
extent that monies from other sources are available for payment
of the obligations and the municipality certifies the amount of
said monies available to the county clerk.
    A certified copy of such ordinance shall be filed with the
county clerk of each county in which any portion of the
municipality is situated, and shall constitute the authority
for the extension and collection of the taxes to be deposited
in the special tax allocation fund.
    A municipality may also issue its obligations to refund in
whole or in part, obligations theretofore issued by such
municipality under the authority of this Act, whether at or
prior to maturity, provided however, that the last maturity of
the refunding obligations may not be later than the dates set
forth under Section 11-74.4-3.5. DDD (EEE) (FFF) (GGG), (HHH)
(III)(JJJ) (KKK) (LLL) (MMM), or (NNN) if the ordinance was
adopted on December 23, 1986 by the Village of Libertyville
    In the event a municipality issues obligations under home
rule powers or other legislative authority the proceeds of
which are pledged to pay for redevelopment project costs, the
municipality may, if it has followed the procedures in
conformance with this division, retire said obligations from
funds in the special tax allocation fund in amounts and in such
manner as if such obligations had been issued pursuant to the
provisions of this division.
    All obligations heretofore or hereafter issued pursuant to
this Act shall not be regarded as indebtedness of the
municipality issuing such obligations or any other taxing
district for the purpose of any limitation imposed by law.
(Source: P.A. 94-260, eff. 7-19-05; 94-297, eff. 7-21-05;
94-302, eff. 7-21-05; 94-702, eff. 6-1-06; 94-704, eff.
12-5-05; 94-711, eff. 6-1-06; 94-778, eff. 5-19-06; 94-782,
eff. 5-19-06; 94-783, eff. 5-19-06; 94-810, eff. 5-26-06;
94-903, eff. 6-22-06; 94-1091, eff. 1-26-07; 94-1092, eff.
1-26-07; 95-15, eff. 7-16-07; 95-164, eff. 1-1-08; 95-331, eff.
8-21-07; 95-346, eff. 8-21-07; 95-459, eff. 8-27-07; 95-653,
eff. 1-1-08; 95-662, eff. 10-11-07; 95-683, eff. 10-19-07;
95-709, eff. 1-29-08; 95-876, eff. 8-21-08; 95-932, eff.
8-26-08; 95-964, eff. 9-23-08; 95-977, eff. 9-22-08; revised
10-16-08.)
 
    Section 105. The Chanute-Rantoul National Aviation Center
Redevelopment Commission Act is amended by changing Section 25
as follows:
 
    (70 ILCS 503/25)
    Sec. 25. Powers.
    (a) The Commission possesses all the powers of a body
corporate necessary and convenient to accomplish the purposes
of this Act, including, but not limited to, the following
powers:
        (1) to sue and be sued in its corporate name;
        (2) to apply for and accept gifts, grants, or loans of
    funds or property, financial, or other aid from any public
    agency or private entity;
        (3) to acquire, hold, sell, lease as lessor or lessee,
    deal in, lend, transfer, convey, donate or otherwise
    dispose of real or personal property, or interests in the
    property, under procedures set by the Commission and for
    consideration in the best interests of the Rantoul National
    Aviation Center Airport and the community;
        (4) to enter into loans, contracts, agreements, and
    mortgages in any matter connected with any of its corporate
    purposes and to invest its funds;
        (5) to implement the comprehensive plan for the
    redevelopment of the area within the territorial
    jurisdiction of the Commission that is adopted by the
    Village and to assist the Village in updating the
    comprehensive plan;
        (6) to create, develop, and implement redevelopment
    plans for the territorial jurisdiction of the Commission,
    which may include commercial and industrial uses;
        (7) to prepare, submit, and administer plans, and to
    participate in projects or intergovernmental agreements,
    or both, and to create reserves for planning, constructing,
    reconstructing, acquiring, owning, managing, insuring,
    leasing, equipping, extending, improving, operating,
    maintaining, and repairing land and projects that the
    Commission owns or leases;
        (8) to provide for the insurance, including
    self-insurance, of any property or operations of the
    Commission or its members, directors, and employees,
    against any risk or hazard, and to indemnify its members,
    agents, independent contractors, directors, and employees
    against any risk or hazard;
        (9) to appoint, retain, employ, and set compensation
    rates for its agents, independent contractors, and
    employees to carry out its powers and functions;
    specifically the administrative officer of the Village
    shall serve as Executive Director of the Commission, and
    the Comptroller of the Village shall serve as the Financial
    Officer of the Commission;
        (10) to acquire and accept by purchase, lease, gift, or
    otherwise any property or rights from any persons, any
    municipal corporation, body politic, or agency of the State
    or of the federal government or directly from the State or
    the federal government, useful for the purposes of the
    Commission, and apply for and accept grants, matching
    grants, loans, or appropriations from the State or the
    federal government, or any agency or instrumentality of the
    State or the federal government to be used for any of the
    purposes of the Commission, and to enter into any agreement
    with the State or federal government in relation to those
    grants, matching grants, loans, or appropriations;
        (11) to exercise the right of eminent domain by
    condemnation proceedings, in the manner provided by the
    Eminent Domain Act Article VII of the Illinois Code of
    Civil Procedure, to acquire private property for the lawful
    purposes of the Commission or to carry out a comprehensive
    plan or redevelopment plan;
        (12) to fix and collect just, reasonable, and
    nondiscriminatory charges and rents for the use of
    Commission property and services. The charges collected
    may be used to defray the reasonable expenses of the
    Commission and to pay the principal of and the interest on
    any bonds issued by the Commission;
        (13) to install, repair, construct, reconstruct, or
    relocate streets, roads, alleys, sidewalks, utilities, and
    site improvements essential to the preparation of the area
    within the territorial jurisdiction of the Commission for
    use in accordance with the redevelopment plan;
        (14) to enter into redevelopment agreements with other
    units of local government relating to sharing taxes and
    other revenues and sharing, limiting, and transferring
    land use planning, subdivision, and zoning powers; and
        (15) to borrow money for the corporate purposes of the
    Commission and, in evidence of its obligations to repay the
    borrowing, issue its negotiable revenue bonds or notes for
    any of its corporate purposes, including, but not limited
    to, the following: paying for costs of planning,
    constructing, reconstructing, acquiring, owning, leasing,
    equipping, or improving any publicly-owned land within the
    territorial jurisdiction of the Commission, paying
    interest and principal on bonds, paying for legal,
    financial, and administrative consulting costs related to
    any debt financing, and creating reserves.
    (b) Any financial arrangements made by the Commission must
expressly benefit the operations in order to keep the Aviation
Center a viable and financially stable entity of the Village of
Rantoul.
(Source: P.A. 94-908, eff. 6-23-06; revised 1-30-08.)
 
    Section 110. The Mid-Illinois Medical District Act is
amended by changing Section 90 as follows:
 
    (70 ILCS 925/90)
    Sec. 90. Disposition of money; income fund. All money
received by the Commission from the sale or lease of any
property, in excess of the amount expended by the Commission
for authorized purposes under this Act or as may be necessary
to satisfy the obligation of any revenue bond issued pursuant
to Section 35, shall be paid into the State treasury for
deposit into the Mid-Illinois Illinois Medical District at
Springfield Income Fund. The Commission is authorized to use
all money received as rentals for the purposes of planning,
acquisition, and development of property within the District,
for the operation, maintenance, and improvement of property of
the Commission, and for all purposes and powers set forth in
this Act. All moneys held pursuant to this Section shall be
maintained in a depository approved by the State Treasurer. The
Auditor General shall, at least biennially, audit or cause to
be audited all records and accounts of the Commission
pertaining to the operation of the District.
(Source: P.A. 92-870, eff. 1-3-03; revised 1-22-08.)
 
    Section 115. The Mid-America Medical District Act is
amended by changing Sections 20 and 80 as follows:
 
    (70 ILCS 930/20)
    Sec. 20. Property; acquisition. The Commission is
authorized to acquire the fee simple title to real property
lying within the District and personal property required for
its purposes, by gift, purchase, or otherwise. Title shall be
taken in the corporate name of the Commission. The Commission
may acquire by lease any real property located within the
District and personal property found by the Commission to be
necessary for its purposes and to which the Commission finds
that it need not acquire the fee simple title for carrying out
of those purposes. All real and personal property within the
District, except that owned and used for purposes authorized
under this Act by medical institutions or allied educational
institutions, hospitals, dispensaries, clinics, dormitories or
homes for the nurses, doctors, students, instructors, or other
officers or employees of those institutions located in the
District, or any real property that is used for offices or for
recreational purposes in connection with those institutions,
or any improved residential property within a currently
effective historical district properly designated under a
federal statute or a State or local statute that has been
certified by the Secretary of the Interior to the Secretary of
the Treasury as containing criteria that will substantially
achieve the purpose of preserving and rehabilitating buildings
of historical significance to the district, may be acquired by
the Commission in its corporate name under the provisions for
the exercise of the right of eminent domain under the Eminent
Domain Act Article VII of the Code of Civil Procedure. The
Commission has no quick-take powers, no zoning powers, and no
power to establish or enforce building codes. The Commission
may not acquire any property pursuant to this Section before a
comprehensive master plan has been approved under Section 65.
(Source: P.A. 94-1036, eff. 1-1-07; revised 1-30-08.)
 
    (70 ILCS 930/80)
    Sec. 80. Jurisdiction. This Act shall not be construed to
limit the jurisdiction of the City of East St. Louis to
territory outside the limits of the District nor to impair any
power now possessed by or hereafter granted to the City of East
St. Louis or to cities generally. Property owned by and
exclusively used by the Commission shall be exempt from
taxation and shall be subject to condemnation by the State and
any municipal corporation or agency of the State for any State
or municipal purpose under the provisions for the exercise of
the right of eminent domain under the Eminent Domain Act
Article VII of the Code of Civil Procedure.
(Source: P.A. 94-1036, eff. 1-1-07; revised 1-30-08.)
 
    Section 120. The Southwest Regional Port District Act is
amended by changing Section 5 as follows:
 
    (70 ILCS 1855/5)  (from Ch. 19, par. 455)
    Sec. 5. The District has power to acquire and accept by
purchase, lease, gift, grant or otherwise any property and
rights useful for its purposes and to provide for the
development of channels, ports, harbors, airports, airfields,
terminals, port facilities, terminal facilities, aquariums,
museums, planetariums, climatrons and any other building or
facility which the District has the power to acquire,
construct, reconstruct, extend or improve, to serve the needs
of commerce within the District. The District may acquire real
or personal property or any rights therein in the manner, as
near as may be, as is provided for the exercise of the right of
eminent domain under the Eminent Domain Act Article VII of the
Code of Civil Procedure, as heretofore or hereafter amended;
except that no rights or property of any kind or character now
or hereafter owned, leased, controlled or operated and used by,
or necessary for the actual operations of any common carrier
engaged in interstate commerce, or of any other public utility
subject to the jurisdiction of the Illinois Commerce
Commission, shall be taken or appropriated by the District
without first obtaining the approval of the Illinois Commerce
Commission; and except that no property owned by any city
within the District shall be taken or appropriated without
first obtaining the consent of the governing body of such city.
    Also, the District may lease to others for any period of
time, not to exceed 99 years, upon such terms as its Board may
determine, any of its real property, rights of way or
privileges, or any interest therein, or any part thereof, for
industrial, manufacturing, commercial or harbor purposes,
which is in the opinion of the Port District Board no longer
required for its primary purposes in the development of port
and harbor facilities for the use of public transportation, or
which may not be immediately needed for such purposes, but
where such leases will in the opinion of the Port District
Board aid and promote such purposes, and in conjunction with
such leases, the District may grant rights of way and
privileges across the property of the District, which rights of
way and privileges may be assignable and irrevocable during the
term of any such lease and may include the right to enter upon
the property of the District to do such things as may be
necessary for the enjoyment of such leases, rights of way and
privileges, and such leases may contain such conditions and
retain such interest therein as may be deemed for the best
interest of the District by such Board.
    Also, the District shall have the right to grant easements
and permits for the use of any such real property, rights of
way or privileges which in the opinion of the Board will not
interfere with the use thereof by the District for its primary
purposes and such easements and permits may contain such
conditions and retain such interest therein as may be deemed
for the best interest of the District by the Board.
    With respect to any and all leases, easements, rights of
way, privileges and permits made or granted by the Board, the
Board may agree upon and collect the rentals, charges and fees
that may be deemed for the best interest of the District. Such
rentals, charges and fees shall be used to defray the
reasonable expenses of the District and to pay the principal of
and interest on any revenue bonds issued by the District.
(Source: P.A. 82-783; revised 1-30-08.)
 
    Section 125. The Sanitary District Act of 1917 is amended
by changing Sections 8 and 15 as follows:
 
    (70 ILCS 2405/8)  (from Ch. 42, par. 307)
    Sec. 8. (a) The sanitary district may acquire by purchase,
condemnation, or otherwise all real and personal property,
right of way and privilege, either within or without its
corporate limits that may be required for its corporate
purposes. If real property is acquired by condemnation, the
sanitary district may not sell or lease any portion of the
property for a period of 10 years after acquisition by
condemnation is completed. If, after such 10-year period, the
sanitary district decides to sell or lease the property, it
must first offer the property for sale or lease to the previous
owner of the land from whom the sanitary district acquired the
property. If the sanitary district and such previous owner do
not execute a contract for purchase or lease of the property
within 60 days from the initial offer, the sanitary district
then may offer the property for sale or lease to any other
person. If any district formed under this Act is unable to
agree with any other sanitary district upon the terms whereby
it shall be permitted to use the drains, channels or ditches of
such other sanitary district, the right to such use may be
acquired by condemnation in any circuit court by proceedings as
provided in Section 4-17 of the Illinois Drainage Code. The
compensation to be paid for such use may be a gross sum, or it
may be in the form of an annual rental, to be paid in yearly
installments as provided by the judgment of the court wherein
such proceedings may be had. However, when such compensation is
fixed at a gross sum all moneys for the purchase and
condemnation of any property shall be paid before possession is
taken or any work done on the premises damaged by the
construction of such channel or outlet, and in case of an
appeal from the circuit court taken by either party whereby the
amount of damages is not finally determined, then possession
may be taken, if the amount of judgment in such court is
deposited at some bank or savings and loan association to be
designated by the court, subject to the payment of such damages
on orders signed by the circuit court, whenever the amount of
damages is finally determined. The sanitary district may sell,
convey, vacate and release the real or personal property, right
of way and privileges acquired by it when no longer required
for the purposes of the district.
    (b) A sanitary district may exercise its powers of eminent
domain to acquire a public utility only if the Illinois
Commerce Commission, following petition by the sanitary
district, has granted approval for the sanitary district to
proceed in accordance with the Eminent Domain Act Article VII
of the Code of Civil Procedure. The following procedures must
be followed when a sanitary district exercises its power of
eminent domain to acquire a public utility.
        (1) The sanitary district shall petition the
    Commission for approval of the acquisition of a public
    utility by the exercise of eminent domain powers. The
    petition filed by the sanitary district shall state the
    following:
            (A) the caption of the case;
            (B) the date of the filing of the application;
            (C) the name and address of the condemnee;
            (D) the name and address of the condemnor;
            (E) a specific reference to the statute under which
        the condemnation action is authorized;
            (F) a specific reference to the action, whether by
        ordinance, resolution, or otherwise, by which the
        declaration of taking was authorized, including the
        date when such action was taken, and the place where
        the record may be examined;
            (G) a description of the purpose of the
        condemnation;
            (H) a reasonable description of the property to be
        condemned;
            (I) a statement of how just compensation will be
        made;
            (J) a statement that, if the condemnee wishes to
        challenge the proceeding, the condemnee shall file
        objections within 45 days after its receipt of the
        notice.
        (2) Within 30 days after the filing of a petition by
    the sanitary district of its intent to acquire by eminent
    domain all real and personal property, rights of way, and
    privileges of a public utility, the sanitary district shall
    serve a copy of the petition on the public utility and
    shall publish a notice of the filing of the petition in a
    newspaper of general circulation in the area served by the
    sanitary district. The sanitary district shall file a
    certificate of publication with the Commission as proof of
    publication.
        (3) Within 45 days after being served with the notice
    required by this Section, the condemnee may file objections
    to the petition with the Commission. All objections shall
    state specifically the grounds relied upon. All objections
    shall be raised at one time and in one document. The
    condemnee shall serve a copy of the objections upon the
    condemnor within 72 hours after the objections are filed
    with the Commission.
        (4) The Commission shall make a determination
    regarding the petition and any objections to the petition
    and shall make such orders and decrees as justice and law
    shall require. The Commission may take evidence by
    deposition or otherwise and shall entertain oral argument
    on all objections. The Commission shall make its
    determination within 105 days after its receipt of the
    objections of the condemnee, unless the Commission, in its
    discretion, extends the determination period for a further
    period not exceeding 6 months.
    (c) The Illinois Commerce Commission shall approve the
taking of any property by a sanitary district under subsection
(b), within or outside its boundaries, if it is in the public
interest. The taking shall be considered to be in the public
interest if the sanitary district establishes by a
preponderance of the evidence:
        (1) that the sanitary district has been in existence as
    the operator of a wastewater system for at least 20 years;
        (2) that it will provide wastewater treatment service
    within the proposed area subject to condemnation at the
    same level of wastewater treatment service provided
    throughout the district;
        (3) that it will provide the wastewater collection,
    treatment, and disposal at the same or less operational and
    maintenance volumetric or bulk rate as the public utility
    whose property is subject to condemnation; and
        (4) that it is not financially impractical for the
    public utility to serve its remaining customers who are not
    in the area subject to condemnation.
(Source: P.A. 94-1106, eff. 2-9-07; revised 1-30-08.)
 
    (70 ILCS 2405/15)  (from Ch. 42, par. 314)
    Sec. 15. Whenever the board of trustees of any sanitary
district shall pass an ordinance for the making of any
improvement which such district is authorized to make, the
making of which will require that private property should be
taken or damaged, such district may cause compensation therefor
to be ascertained, and may condemn and acquire possession
thereof in the same manner as nearly as may be as is provided
for the exercise of the right of eminent domain under the
Eminent Domain Act, as amended, except Article VII of the Code
of Civil Procedure, and all amendments thereto: Provided,
however, that (i) proceedings to ascertain the compensation to
be paid for taking or damaging private property shall in all
cases be instituted in the county where the property sought to
be taken or damaged is situated, and (ii) : And, provided, that
all damages to property, whether determined by agreement or by
final judgment of court, shall be paid, prior to the payment of
any other debt or obligation.
(Source: P.A. 82-783; revised 1-30-08.)
 
    Section 130. The Metropolitan Water Reclamation District
Act is amended by changing Section 7a and by setting forth and
renumbering multiple versions of Section 302 as follows:
 
    (70 ILCS 2605/7a)  (from Ch. 42, par. 326a)
    Sec. 7a. Discharge into sewers of a sanitary district.
    (a) The terms used in this Section are defined as follows:
    "Board of Commissioners" means the Board of Commissioners
of the sanitary district.
    "Sewage" means water-carried human wastes or a combination
of water-carried wastes from residences, buildings,
businesses, industrial establishments, institutions, or other
places together with any ground, surface, storm, or other water
that may be present.
    "Industrial Wastes" means all solids, liquids, or gaseous
wastes resulting from any commercial, industrial,
manufacturing, agricultural, trade, or business operation or
process, or from the development, recovery, or processing of
natural resources.
    "Other Wastes" means decayed wood, sawdust, shavings,
bark, lime, refuse, ashes, garbage, offal, oil, tar, chemicals,
and all other substances except sewage and industrial wastes.
    "Person" means any individual, firm, association, joint
venture, sole proprietorship, company, partnership, estate
copartnership, corporation, joint stock company, trust, school
district, unit of local government, or private corporation
organized or existing under the laws of this or any other state
or country.
    "Executive Director" means the executive director of the
sanitary district.
    (b) It shall be unlawful for any person to discharge
sewage, industrial waste, or other wastes into the sewerage
system of a sanitary district or into any sewer connected
therewith, except upon the terms and conditions that the
sanitary district might reasonably impose by way of ordinance,
permit, or otherwise.
    Any sanitary district, in addition to all other powers
vested in it and in the interest of public health and safety,
or as authorized by subsections (b) and (c) of Section 46 of
the Environmental Protection Act, is hereby empowered to pass
all ordinances, rules, or regulations necessary to implement
this Section, including but not limited to, the imposition of
charges based on factors that influence the cost of treatment,
including strength and volume, and including the right of
access during reasonable hours to the premises of a person for
enforcement of adopted ordinances, rules, or regulations.
    (c) Whenever the sanitary district acting through the
executive director determines that sewage, industrial wastes,
or other wastes are being discharged into the sewerage system
and when, in the opinion of the executive director the
discharge is in violation of an ordinance, rules, or
regulations adopted by the Board of Commissioners under this
Section governing industrial wastes or other wastes, the
executive director shall order the offending party to cease and
desist. The order shall be served by certified mail or
personally on the owner, officer, registered agent, or
individual designated by permit.
    In the event the offending party fails or refuses to
discontinue the discharge within 90 days after notification of
the cease and desist order, the executive director may order
the offending party to show cause before the Board of
Commissioners of the sanitary district why the discharge should
not be discontinued. A notice shall be served on the offending
party directing him, her, or it to show cause before the Board
of Commissioners why an order should not be entered directing
the discontinuance of the discharge. The notice shall specify
the time and place where a hearing will be held and shall be
served personally or by registered or certified mail at least