Public Act 098-0024
 
SB1329 EnrolledLRB098 06018 MLW 36057 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 1.
SHORT TITLE; PURPOSE

 
    Section 1-1. Short Title. This Act may be cited as the
FY2014 Budget Implementation Act.
 
    Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
Governor's Fiscal Year 2014 budget recommendations.
 
ARTICLE 5.
AMENDATORY PROVISIONS

 
    Section 5-10. The Department of Agriculture Law of the
Civil Administrative Code of Illinois is amended by adding
Section 205-103 as follows:
 
    (20 ILCS 205/205-103 new)
    Sec. 205-103. Forever Green Illinois Program.
    (a) There is created within the Department the Forever
Green Illinois Program, to be administered by the Department as
provided in this Section.
    (b) The Department has the power to engage in the
maintenance and beautification of greenery on property owned or
controlled by the State or a unit of local government. The
Department may contract with private entities to perform the
activities described in this subsection.
    (c) The Department shall promulgate rules for the
administration, operation, and maintenance of the Program and
may adopt emergency rules as soon as practicable to begin
implementation of the Program.
    (d) For the purposes of this Section, "greenery" includes
grass, weeds, trees, shrubs, bushes, plants, and other plant
material.
 
    Section 5-15. The Illinois Criminal Justice Information
Act is amended by changing Section 9.2 as follows:
 
    (20 ILCS 3930/9.2)
    Sec. 9.2. The Juvenile Accountability Incentive Block
Grant Fund is hereby created as a special fund in the State
treasury. Deposits to this Fund shall consist of receipts from
the federal government under the Juvenile Accountability
Incentive Block Grant program and interest earned from the
investment of moneys in the Fund. Disbursements from the Fund
shall be made, subject to appropriation, through fiscal year
2013 by the Illinois Criminal Justice Information Authority and
beginning in fiscal year 2014 by the Department of Human
Services in accordance with the guidelines established by the
federal government for the Juvenile Accountability Incentive
Block Grant Program. Specifically, the Fund may be used to
provide financial support to State agencies (including the
Illinois Criminal Justice Information Authority and the
Department of Human Services) and units of local government and
to pay the Authority's or Department's administrative costs
associated with the Juvenile Accountability Incentive Block
Grant Program.
(Source: P.A. 90-587, eff. 7-1-98.)
 
    Section 5-20. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
 
    (30 ILCS 115/12)  (from Ch. 85, par. 616)
    Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
    (a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections (c)
and (d) of Section 201 of the Illinois Income Tax Act, except
for those amounts deposited into the Income Tax Refund Fund
pursuant to subsection (c) of Section 901 of the Illinois
Income Tax Act; and
    (b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by Section
2a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
Section 3 of the Water Company Invested Capital Tax Act, and
amounts payable to the Department of Revenue under the
Telecommunications Infrastructure Maintenance Fee Act.
    As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property Tax
Replacement Fund into the General Revenue Fund.
    The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials for fiscal
years 2012 and 2013 only, and local officials as provided in
this Section and in the School Code, payment of the ordinary
and contingent expenses of the Property Tax Appeal Board,
payment of the expenses of the Department of Revenue incurred
in administering the collection and distribution of monies paid
into the Personal Property Tax Replacement Fund and transfers
due to refunds to taxpayers for overpayment of liability for
taxes paid into the Personal Property Tax Replacement Fund.
    In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; and (iv) expenses of the Illinois Educational
Labor Relations Board.
    As soon as may be after the effective date of this
amendatory Act of 1980, the Department of Revenue shall certify
to the Treasurer the amount of net replacement revenue paid
into the General Revenue Fund prior to that effective date from
the additional tax imposed by Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
the Public Utilities Revenue Act; Section 3 of the Water
Company Invested Capital Tax Act; amounts collected by the
Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General Revenue
Fund as a result of those Acts minus the amount outstanding and
obligated from the General Revenue Fund in state vouchers or
warrants prior to the effective date of this amendatory Act of
1980 as refunds to taxpayers for overpayment of liability under
those Acts.
    All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are appropriated
on a continuing basis.
    Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by this amendatory Act of
1979 be entitled to an annual allocation which is less than the
funds such taxing district collected from the 1978 personal
property tax. Provided further that under no circumstances
shall any taxing district during the third year of distribution
of the taxes imposed by this amendatory Act of 1979 receive
less than 60% of the funds such taxing district collected from
the 1978 personal property tax. In the event that the total of
the allocations made as above provided for all taxing
districts, during either of such 3 years, exceeds the amount
available for distribution the allocation of each taxing
district shall be proportionately reduced. Except as provided
in Section 13 of this Act, the Department shall then certify,
pursuant to appropriation, such allocations to the State
Comptroller who shall pay over to the several taxing districts
the respective amounts allocated to them.
    Any township which receives an allocation based in whole or
in part upon personal property taxes which it levied pursuant
to Section 6-507 or 6-512 of the Illinois Highway Code and
which was previously required to be paid over to a municipality
shall immediately pay over to that municipality a proportionate
share of the personal property replacement funds which such
township receives.
    Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property taxes
which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
Illinois Local Library Act and which was previously required to
be paid over to a public library shall immediately pay over to
that library a proportionate share of the personal property tax
replacement funds which such municipality or township
receives; provided that if such a public library has converted
to a library organized under The Illinois Public Library
District Act, regardless of whether such conversion has
occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal property
tax replacement funds, shall receive such funds commencing on
January 1, 1988.
    Any township which receives an allocation based in whole or
in part on personal property taxes which it levied pursuant to
Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use for
such public cemetery or cemeteries a proportionate share of the
personal property tax replacement funds which the township
receives.
    Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook County
in 1976 or for another governmental body or school district in
the remainder of the State in 1977 shall immediately pay over
to that governmental body or school district the amount of
personal property replacement funds which such governmental
body or school district would receive directly under the
provisions of paragraph (2) of this Section, had it levied its
own taxes.
        (1) The portion of the Personal Property Tax
    Replacement Fund required to be distributed as of the time
    allocation is required to be made shall be the amount
    available in such Fund as of the time allocation is
    required to be made.
        The amount available for distribution shall be the
    total amount in the fund at such time minus the necessary
    administrative and other authorized expenses as limited by
    the appropriation and the amount determined by: (a) $2.8
    million for fiscal year 1981; (b) for fiscal year 1982,
    .54% of the funds distributed from the fund during the
    preceding fiscal year; (c) for fiscal year 1983 through
    fiscal year 1988, .54% of the funds distributed from the
    fund during the preceding fiscal year less .02% of such
    fund for fiscal year 1983 and less .02% of such funds for
    each fiscal year thereafter; (d) for fiscal year 1989
    through fiscal year 2011 no more than 105% of the actual
    administrative expenses of the prior fiscal year; (e) for
    fiscal year 2012 and beyond, a sufficient amount to pay (i)
    stipends, additional compensation, salary reimbursements,
    and other amounts directed to be paid out of this Fund for
    local officials as authorized or required by statute and
    (ii) no more than 105% of the actual administrative
    expenses of the prior fiscal year, including payment of the
    ordinary and contingent expenses of the Property Tax Appeal
    Board and payment of the expenses of the Department of
    Revenue incurred in administering the collection and
    distribution of moneys paid into the Fund; or (f) for
    fiscal years 2012 and 2013 only, a sufficient amount to pay
    stipends, additional compensation, salary reimbursements,
    and other amounts directed to be paid out of this Fund for
    regional offices and officials as authorized or required by
    statute. Such portion of the fund shall be determined after
    the transfer into the General Revenue Fund due to refunds,
    if any, paid from the General Revenue Fund during the
    preceding quarter. If at any time, for any reason, there is
    insufficient amount in the Personal Property Tax
    Replacement Fund for payments for regional offices and
    officials or local officials or payment of costs of
    administration or for transfers due to refunds at the end
    of any particular month, the amount of such insufficiency
    shall be carried over for the purposes of payments for
    regional offices and officials, local officials, transfers
    into the General Revenue Fund, and costs of administration
    to the following month or months. Net replacement revenue
    held, and defined above, shall be transferred by the
    Treasurer and Comptroller to the Personal Property Tax
    Replacement Fund within 10 days of such certification.
        (2) Each quarterly allocation shall first be
    apportioned in the following manner: 51.65% for taxing
    districts in Cook County and 48.35% for taxing districts in
    the remainder of the State.
    The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
    The Personal Property Replacement Ratio of each Cook County
taxing district shall be the ratio which the Tax Base of that
taxing district bears to the Cook County Tax Base. The Tax Base
of each Cook County taxing district is the personal property
tax collections for that taxing district for the 1976 tax year.
The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County for
the 1976 tax year.
    For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the Director
shall deem such amounts to be collected personal property taxes
of each such taxing district for the applicable tax year or
years.
    Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County allocation
and a Downstate allocation determined in the same way as all
other taxing districts.
    If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
    If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
    If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the resulting
taxing districts in proportion to the then current equalized
assessed value of each resulting taxing district.
    If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the same
type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
    If a community college district is created after July 1,
1979, beginning on the effective date of this amendatory Act of
1995, its Tax Base shall be 3.5% of the sum of the personal
property tax collected for the 1977 tax year within the
territorial jurisdiction of the district.
    The amounts allocated and paid to taxing districts pursuant
to the provisions of this amendatory Act of 1979 shall be
deemed to be substitute revenues for the revenues derived from
taxes imposed on personal property pursuant to the provisions
of the "Revenue Act of 1939" or "An Act for the assessment and
taxation of private car line companies", approved July 22,
1943, as amended, or Section 414 of the Illinois Insurance
Code, prior to the abolition of such taxes and shall be used
for the same purposes as the revenues derived from ad valorem
taxes on real estate.
    Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages of
the debt service on such outstanding bonds. The balance of the
amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by this
amendatory Act of 1980 shall be first applicable to 1980 taxes
to be collected in 1981.
(Source: P.A. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619,
eff. 11-14-11; 97-732, eff. 6-30-12.)
 
    Section 5-25. The State Finance Act is amended by changing
Sections 5.813, 5i, 6z-16, 6z-63, 6z-70, 6z-81, 6z-93, 8.3,
8g-1, 13.2, and 25 as follows:
 
    (30 ILCS 105/5.813)
    Sec. 5.813. The FY13/FY14 FY13 Backlog Payment Fund.
(Source: P.A. 97-732, eff. 6-30-12.)
 
    (30 ILCS 105/5i new)
    Sec. 5i. Transfers. Each year, the Governor's Office of
Management and Budget shall, at the time set forth for the
submission of the State budget under Section 50-5 of the State
Budget Law, provide to the Chairperson and the Minority
Spokesperson of each of the appropriations committees of the
House of Representatives and the Senate a report of (i) all
full fiscal year transfers from State general funds to any
other special fund of the State in the previous fiscal year and
during the current fiscal year to date, and (ii) all projected
full fiscal year transfers from State general funds to those
funds for the remainder of the current fiscal year and the next
fiscal year, based on estimates prepared by the Governor's
Office of Management and Budget. The report shall include a
detailed summary of the estimates upon which the projected
transfers are based. The report shall also indicate, for each
transfer:
        (1) whether or not there is statutory authority for the
    transfer;
        (2) if there is statutory authority for the transfer,
    whether that statutory authority exists for the next fiscal
    year; and
        (3) whether there is debt service associated with the
    transfer.
    The General Assembly shall consider the report in the
appropriations process.
 
    (30 ILCS 105/6z-16)  (from Ch. 127, par. 142z-16)
    Sec. 6z-16. Illinois Tax Increment Fund.
    (a) The Illinois Tax Increment Fund is hereby created in
the State Treasury. All tax revenues which by law are required
to be deposited in the Illinois Tax Increment Fund shall be
paid into the Illinois Tax Increment Fund. All tax revenues
paid into the Illinois Tax Increment Fund shall be promptly
invested by the State Treasurer in accordance with law. Three
percent of all deposits into the Illinois Tax Increment Fund
shall be appropriated to the Illinois Department of Revenue to
pay costs incurred by the Department in administering and
enforcing the Tax Increment Allocation Redevelopment Act.
Appropriations from the Illinois Tax Increment Fund shall also
be made for proportional distributions to municipalities. If no
appropriations are made during any fiscal year for distribution
to municipalities, this Section shall constitute an
irrevocable and continuing appropriation for the distribution
of those funds, including those funds transferred under
subsection (b) of this Section, in accordance with the
provisions of the Tax Increment Allocation Redevelopment Act.
Interest and other earnings accruing or received upon amounts
in the Illinois Tax Increment Fund shall be credited to and
paid into the Illinois Tax Increment Fund, and shall be used to
pay amounts owing to eligible municipalities pursuant to
Sections 11-74.4-8a and 11-74.4-3(i), but only to the extent
there are not otherwise sufficient funds in such Illinois Tax
Increment Fund to pay all amounts so due.
    (b) Prior to January 31, 1993, the Comptroller and the
Treasurer shall transfer $9,000,000 from the General Revenue
Fund to the Illinois Tax Increment Fund for distribution to
municipalities within 60 days after the effective date of this
amendatory Act of 1993.
    (c) Notwithstanding any other provision of law, on December
31, 2013, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall transfer
the remaining balance from the Illinois Tax Increment Fund into
the General Revenue Fund. Upon completion of the transfers, the
Illinois Tax Increment Fund is dissolved, and any future
deposits due to that Fund and any outstanding obligations or
liabilities of that Fund pass to the General Revenue Fund.
(Source: P.A. 87-14; 87-1258; 87-1272.)
 
    (30 ILCS 105/6z-63)
    Sec. 6z-63. The Professional Services Fund.
    (a) The Professional Services Fund is created as a
revolving fund in the State treasury. The following moneys
shall be deposited into the Fund:
        (1) amounts authorized for transfer to the Fund from
    the General Revenue Fund and other State funds (except for
    funds classified by the Comptroller as federal trust funds
    or State trust funds) pursuant to State law or Executive
    Order;
        (2) federal funds received by the Department of Central
    Management Services (the "Department") as a result of
    expenditures from the Fund;
        (3) interest earned on moneys in the Fund; and
        (4) receipts or inter-fund transfers resulting from
    billings issued by the Department to State agencies for the
    cost of professional services rendered by the Department
    that are not compensated through the specific fund
    transfers authorized by this Section.
    (b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
        (1) providing professional services to State agencies
    or other State entities;
        (2) rendering other services to State agencies at the
    Governor's direction or to other State entities upon
    agreement between the Director of Central Management
    Services and the appropriate official or governing body of
    the other State entity; or
        (3) providing for payment of administrative and other
    expenses incurred by the Department in providing
    professional services.
    (c) State agencies or other State entities may direct the
Comptroller to process inter-fund transfers or make payment
through the voucher and warrant process to the Professional
Services Fund in satisfaction of billings issued under
subsection (a) of this Section.
    (d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund costs
for professional services provided by the Department on no less
than an annual basis. The Director may require reports from
State agencies as deemed necessary to perform this
reconciliation.
    (e) The following amounts are authorized for transfer into
the Professional Services Fund for the fiscal year beginning
July 1, 2004:
    General Revenue Fund...........................$5,440,431
    Road Fund........................................$814,468
    Motor Fuel Tax Fund..............................$263,500
    Child Support Administrative Fund................$234,013
    Professions Indirect Cost Fund...................$276,800
    Capital Development Board Revolving Fund.........$207,610
    Bank & Trust Company Fund........................$200,214
    State Lottery Fund...............................$193,691
    Insurance Producer Administration Fund...........$174,672
    Insurance Financial Regulation Fund..............$168,327
    Illinois Clean Water Fund........................$124,675
    Clean Air Act (CAA) Permit Fund...................$91,803
    Statistical Services Revolving Fund...............$90,959
    Financial Institution Fund.......................$109,428
    Horse Racing Fund.................................$71,127
    Health Insurance Reserve Fund.....................$66,577
    Solid Waste Management Fund.......................$61,081
    Guardianship and Advocacy Fund.....................$1,068
    Agricultural Premium Fund............................$493
    Wildlife and Fish Fund...............................$247
    Radiation Protection Fund.........................$33,277
    Nuclear Safety Emergency Preparedness Fund........$25,652
    Tourism Promotion Fund............................$6,814
    All of these transfers shall be made on July 1, 2004, or as
soon thereafter as practical. These transfers shall be made
notwithstanding any other provision of State law to the
contrary.
    (e-5) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2005 and through June 30,
2006, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund..........................$3,249
    Financial Institution Fund........................$12,942
    General Professions Dedicated Fund.................$8,579
    Illinois Department of Agriculture
        Laboratory Services Revolving Fund...........$1,963
    Illinois Veterans' Rehabilitation Fund............$11,275
    State Boating Act Fund............................$27,000
    State Parks Fund..................................$22,007
    Agricultural Premium Fund.........................$59,483
    Fire Prevention Fund..............................$29,862
    Mental Health Fund................................$78,213
    Illinois State Pharmacy Disciplinary Fund..........$2,744
    Radiation Protection Fund.........................$16,034
    Solid Waste Management Fund.......................$37,669
    Illinois Gaming Law Enforcement Fund...............$7,260
    Subtitle D Management Fund.........................$4,659
    Illinois State Medical Disciplinary Fund...........$8,602
    Department of Children and
        Family Services Training Fund.................$29,906
    Facility Licensing Fund............................$1,083
    Youth Alcoholism and Substance
        Abuse Prevention Fund..........................$2,783
    Plugging and Restoration Fund......................$1,105
    State Crime Laboratory Fund........................$1,353
    Motor Vehicle Theft Prevention Trust Fund..........$9,190
    Weights and Measures Fund..........................$4,932
    Solid Waste Management Revolving
        Loan Fund......................................$2,735
    Illinois School Asbestos Abatement Fund............$2,166
    Violence Prevention Fund...........................$5,176
    Capital Development Board Revolving Fund..........$14,777
    DCFS Children's Services Fund..................$1,256,594
    State Police DUI Fund..............................$1,434
    Illinois Health Facilities Planning Fund...........$3,191
    Emergency Public Health Fund.......................$7,996
    Fair and Exposition Fund...........................$3,732
    Nursing Dedicated and Professional Fund............$5,792
    Optometric Licensing and Disciplinary Board Fund...$1,032
    Underground Resources Conservation Enforcement Fund.$1,221
    State Rail Freight Loan Repayment Fund.............$6,434
    Drunk and Drugged Driving Prevention Fund..........$5,473
    Illinois Affordable Housing Trust Fund...........$118,222
    Community Water Supply Laboratory Fund............$10,021
    Used Tire Management Fund.........................$17,524
    Natural Areas Acquisition Fund....................$15,501
    Open Space Lands Acquisition
        and Development Fund..........................$49,105
    Working Capital Revolving Fund...................$126,344
    State Garage Revolving Fund.......................$92,513
    Statistical Services Revolving Fund..............$181,949
    Paper and Printing Revolving Fund..................$3,632
    Air Transportation Revolving Fund..................$1,969
    Communications Revolving Fund....................$304,278
    Environmental Laboratory Certification Fund........$1,357
    Public Health Laboratory Services Revolving Fund...$5,892
    Provider Inquiry Trust Fund........................$1,742
    Lead Poisoning Screening,
        Prevention, and Abatement Fund.................$8,200
    Drug Treatment Fund...............................$14,028
    Feed Control Fund..................................$2,472
    Plumbing Licensure and Program Fund................$3,521
    Insurance Premium Tax Refund Fund..................$7,872
    Tax Compliance and Administration Fund.............$5,416
    Appraisal Administration Fund......................$2,924
    Trauma Center Fund................................$40,139
    Alternate Fuels Fund...............................$1,467
    Illinois State Fair Fund..........................$13,844
    State Asset Forfeiture Fund........................$8,210
    Federal Asset Forfeiture Fund......................$6,471
    Department of Corrections Reimbursement
        and Education Fund............................$78,965
    Health Facility Plan Review Fund...................$3,444
    LEADS Maintenance Fund.............................$6,075
    State Offender DNA Identification
        System Fund....................................$1,712
    Illinois Historic Sites Fund.......................$4,511
    Public Pension Regulation Fund.....................$2,313
    Workforce, Technology, and Economic
        Development Fund...............................$5,357
    Renewable Energy Resources Trust Fund.............$29,920
    Energy Efficiency Trust Fund.......................$8,368
    Pesticide Control Fund.............................$6,687
    Conservation 2000 Fund............................$30,764
    Wireless Carrier Reimbursement Fund...............$91,024
    International Tourism Fund........................$13,057
    Public Transportation Fund.......................$701,837
    Horse Racing Fund.................................$18,589
    Death Certificate Surcharge Fund...................$1,901
    State Police Wireless Service
        Emergency Fund.................................$1,012
    Downstate Public Transportation Fund.............$112,085
    Motor Carrier Safety Inspection Fund...............$6,543
    State Police Whistleblower Reward
        and Protection Fund............................$1,894
    Illinois Standardbred Breeders Fund................$4,412
    Illinois Thoroughbred Breeders Fund................$6,635
    Illinois Clean Water Fund.........................$17,579
    Independent Academic Medical Center Fund...........$5,611
    Child Support Administrative Fund................$432,527
    Corporate Headquarters Relocation
        Assistance Fund................................$4,047
    Local Initiative Fund.............................$58,762
    Tourism Promotion Fund............................$88,072
    Digital Divide Elimination Fund...................$11,593
    Presidential Library and Museum Operating Fund.....$4,624
    Metro-East Public Transportation Fund.............$47,787
    Medical Special Purposes Trust Fund...............$11,779
    Dram Shop Fund....................................$11,317
    Illinois State Dental Disciplinary Fund............$1,986
    Hazardous Waste Research Fund......................$1,333
    Real Estate License Administration Fund...........$10,886
    Traffic and Criminal Conviction
        Surcharge Fund................................$44,798
    Criminal Justice Information
        Systems Trust Fund.............................$5,693
    Design Professionals Administration
        and Investigation Fund.........................$2,036
    State Surplus Property Revolving Fund..............$6,829
    Illinois Forestry Development Fund.................$7,012
    State Police Services Fund........................$47,072
    Youth Drug Abuse Prevention Fund...................$1,299
    Metabolic Screening and Treatment Fund............$15,947
    Insurance Producer Administration Fund............$30,870
    Coal Technology Development Assistance Fund.......$43,692
    Rail Freight Loan Repayment Fund...................$1,016
    Low-Level Radioactive Waste
        Facility Development and Operation Fund......$1,989
    Environmental Protection Permit and Inspection Fund.$32,125
    Park and Conservation Fund........................$41,038
    Local Tourism Fund................................$34,492
    Illinois Capital Revolving Loan Fund..............$10,624
    Illinois Equity Fund...............................$1,929
    Large Business Attraction Fund.....................$5,554
    Illinois Beach Marina Fund.........................$5,053
    International and Promotional Fund.................$1,466
    Public Infrastructure Construction
        Loan Revolving Fund............................$3,111
    Insurance Financial Regulation Fund...............$42,575
    Total                                         $4,975,487
    (e-7) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2006 and through June 30,
2007, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Food and Drug Safety Fund..........................$3,300
    Financial Institution Fund........................$13,000
    General Professions Dedicated Fund.................$8,600
    Illinois Department of Agriculture
        Laboratory Services Revolving Fund.............$2,000
    Illinois Veterans' Rehabilitation Fund............$11,300
    State Boating Act Fund............................$27,200
    State Parks Fund..................................$22,100
    Agricultural Premium Fund.........................$59,800
    Fire Prevention Fund..............................$30,000
    Mental Health Fund................................$78,700
    Illinois State Pharmacy Disciplinary Fund..........$2,800
    Radiation Protection Fund.........................$16,100
    Solid Waste Management Fund.......................$37,900
    Illinois Gaming Law Enforcement Fund...............$7,300
    Subtitle D Management Fund.........................$4,700
    Illinois State Medical Disciplinary Fund...........$8,700
    Facility Licensing Fund............................$1,100
    Youth Alcoholism and
        Substance Abuse Prevention Fund................$2,800
    Plugging and Restoration Fund......................$1,100
    State Crime Laboratory Fund........................$1,400
    Motor Vehicle Theft Prevention Trust Fund..........$9,200
    Weights and Measures Fund..........................$5,000
    Illinois School Asbestos Abatement Fund............$2,200
    Violence Prevention Fund...........................$5,200
    Capital Development Board Revolving Fund..........$14,900
    DCFS Children's Services Fund..................$1,294,000
    State Police DUI Fund..............................$1,400
    Illinois Health Facilities Planning Fund...........$3,200
    Emergency Public Health Fund.......................$8,000
    Fair and Exposition Fund...........................$3,800
    Nursing Dedicated and Professional Fund............$5,800
    Optometric Licensing and Disciplinary Board Fund...$1,000
    Underground Resources Conservation
        Enforcement Fund...............................$1,200
    State Rail Freight Loan Repayment Fund.............$6,500
    Drunk and Drugged Driving Prevention Fund..........$5,500
    Illinois Affordable Housing Trust Fund...........$118,900
    Community Water Supply Laboratory Fund............$10,100
    Used Tire Management Fund.........................$17,600
    Natural Areas Acquisition Fund....................$15,600
    Open Space Lands Acquisition
        and Development Fund..........................$49,400
    Working Capital Revolving Fund...................$127,100
    State Garage Revolving Fund.......................$93,100
    Statistical Services Revolving Fund..............$183,000
    Paper and Printing Revolving Fund..................$3,700
    Air Transportation Revolving Fund..................$2,000
    Communications Revolving Fund....................$306,100
    Environmental Laboratory Certification Fund........$1,400
    Public Health Laboratory Services
        Revolving Fund.................................$5,900
    Provider Inquiry Trust Fund........................$1,800
    Lead Poisoning Screening, Prevention,
        and Abatement Fund.............................$8,200
    Drug Treatment Fund...............................$14,100
    Feed Control Fund..................................$2,500
    Plumbing Licensure and Program Fund................$3,500
    Insurance Premium Tax Refund Fund..................$7,900
    Tax Compliance and Administration Fund.............$5,400
    Appraisal Administration Fund......................$2,900
    Trauma Center Fund................................$40,400
    Alternate Fuels Fund..............................$1,500
    Illinois State Fair Fund..........................$13,900
    State Asset Forfeiture Fund........................$8,300
    Department of Corrections
        Reimbursement and Education Fund..............$79,400
    Health Facility Plan Review Fund...................$3,500
    LEADS Maintenance Fund.............................$6,100
    State Offender DNA Identification System Fund......$1,700
    Illinois Historic Sites Fund.......................$4,500
    Public Pension Regulation Fund.....................$2,300
    Workforce, Technology, and Economic
        Development Fund...............................$5,400
    Renewable Energy Resources Trust Fund.............$30,100
    Energy Efficiency Trust Fund.......................$8,400
    Pesticide Control Fund.............................$6,700
    Conservation 2000 Fund............................$30,900
    Wireless Carrier Reimbursement Fund...............$91,600
    International Tourism Fund........................$13,100
    Public Transportation Fund.......................$705,900
    Horse Racing Fund.................................$18,700
    Death Certificate Surcharge Fund...................$1,900
    State Police Wireless Service Emergency Fund.......$1,000
    Downstate Public Transportation Fund.............$112,700
    Motor Carrier Safety Inspection Fund...............$6,600
    State Police Whistleblower
        Reward and Protection Fund.....................$1,900
    Illinois Standardbred Breeders Fund................$4,400
    Illinois Thoroughbred Breeders Fund................$6,700
    Illinois Clean Water Fund.........................$17,700
    Child Support Administrative Fund................$435,100
    Tourism Promotion Fund............................$88,600
    Digital Divide Elimination Fund...................$11,700
    Presidential Library and Museum Operating Fund.....$4,700
    Metro-East Public Transportation Fund.............$48,100
    Medical Special Purposes Trust Fund...............$11,800
    Dram Shop Fund....................................$11,400
    Illinois State Dental Disciplinary Fund............$2,000
    Hazardous Waste Research Fund......................$1,300
    Real Estate License Administration Fund...........$10,900
    Traffic and Criminal Conviction Surcharge Fund....$45,100
    Criminal Justice Information Systems Trust Fund....$5,700
    Design Professionals Administration
        and Investigation Fund.........................$2,000
    State Surplus Property Revolving Fund..............$6,900
    State Police Services Fund........................$47,300
    Youth Drug Abuse Prevention Fund...................$1,300
    Metabolic Screening and Treatment Fund............$16,000
    Insurance Producer Administration Fund............$31,100
    Coal Technology Development Assistance Fund.......$43,900
    Low-Level Radioactive Waste Facility
        Development and Operation Fund.................$2,000
    Environmental Protection Permit
        and Inspection Fund...........................$32,300
    Park and Conservation Fund........................$41,300
    Local Tourism Fund................................$34,700
    Illinois Capital Revolving Loan Fund..............$10,700
    Illinois Equity Fund...............................$1,900
    Large Business Attraction Fund.....................$5,600
    Illinois Beach Marina Fund.........................$5,100
    International and Promotional Fund.................$1,500
    Public Infrastructure Construction
        Loan Revolving Fund............................$3,100
    Insurance Financial Regulation Fund..............$42,800
    Total                                         $4,918,200
    (e-10) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, on the first day of each calendar quarter
of the fiscal year beginning July 1, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer from each designated fund
into the Professional Services Fund amounts equal to one-fourth
of each of the following totals:
    General Revenue Fund...........................$4,440,000
    Road Fund......................................$5,324,411
    Total                                         $9,764,411
    (e-15) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified herein as follows:
    General Revenue Fund..........................$4,466,000
    Road Fund.....................................$5,355,500
    Total                                         $9,821,500
    One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2006, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2007, or as soon as may be
practical thereafter.
    (e-20) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2010 and through June 30,
2011, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Grade Crossing Protection Fund...................$55,300
    Financial Institution Fund.......................$10,000
    General Professions Dedicated Fund...............$11,600
    Illinois Veterans' Rehabilitation Fund...........$10,800
    State Boating Act Fund...........................$23,500
    State Parks Fund.................................$21,200
    Agricultural Premium Fund........................$55,400
    Fire Prevention Fund.............................$46,100
    Mental Health Fund...............................$45,200
    Illinois State Pharmacy Disciplinary Fund...........$300
    Radiation Protection Fund........................$12,900
    Solid Waste Management Fund......................$48,100
    Illinois Gaming Law Enforcement Fund..............$2,900
    Subtitle D Management Fund........................$6,300
    Illinois State Medical Disciplinary Fund..........$9,200
    Weights and Measures Fund.........................$6,700
    Violence Prevention Fund..........................$4,000
    Capital Development Board Revolving Fund..........$7,900
    DCFS Children's Services Fund...................$804,800
    Illinois Health Facilities Planning Fund..........$4,000
    Emergency Public Health Fund......................$7,600
    Nursing Dedicated and Professional Fund...........$5,600
    State Rail Freight Loan Repayment Fund............$1,700
    Drunk and Drugged Driving Prevention Fund.........$4,600
    Community Water Supply Laboratory Fund............$3,100
    Used Tire Management Fund........................$15,200
    Natural Areas Acquisition Fund...................$33,400
    Open Space Lands Acquisition
        and Development Fund.........................$62,100
    Working Capital Revolving Fund...................$91,700
    State Garage Revolving Fund......................$89,600
    Statistical Services Revolving Fund.............$277,700
    Communications Revolving Fund...................$248,100
    Facilities Management Revolving Fund............$472,600
    Public Health Laboratory Services
        Revolving Fund................................$5,900
    Lead Poisoning Screening, Prevention,
        and Abatement Fund............................$7,900
    Drug Treatment Fund...............................$8,700
    Tax Compliance and Administration Fund............$8,300
    Trauma Center Fund...............................$34,800
    Illinois State Fair Fund.........................$12,700
    Department of Corrections
        Reimbursement and Education Fund.............$77,600
    Illinois Historic Sites Fund......................$4,200
    Pesticide Control Fund............................$7,000
    Partners for Conservation Fund...................$25,000
    International Tourism Fund.......................$14,100
    Horse Racing Fund................................$14,800
    Motor Carrier Safety Inspection Fund..............$4,500
    Illinois Standardbred Breeders Fund...............$3,400
    Illinois Thoroughbred Breeders Fund...............$5,200
    Illinois Clean Water Fund........................$19,400
    Child Support Administrative Fund...............$398,000
    Tourism Promotion Fund...........................$75,300
    Digital Divide Elimination Fund..................$11,800
    Presidential Library and Museum Operating Fund...$25,900
    Medical Special Purposes Trust Fund..............$10,800
    Dram Shop Fund...................................$12,700
    Cycle Rider Safety Training Fund..................$7,100
    State Police Services Fund.......................$43,600
    Metabolic Screening and Treatment Fund...........$23,900
    Insurance Producer Administration Fund...........$16,800
    Coal Technology Development Assistance Fund......$43,700
    Environmental Protection Permit
        and Inspection Fund..........................$21,600
    Park and Conservation Fund.......................$38,100
    Local Tourism Fund...............................$31,800
    Illinois Capital Revolving Loan Fund..............$5,800
    Large Business Attraction Fund......................$300
    Adeline Jay Geo-Karis Illinois
        Beach Marina Fund.............................$5,000
    Insurance Financial Regulation Fund..............$23,000
    Total                                         $3,547,900
    (e-25) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund..........................$4,600,000
    Road Fund.....................................$4,852,500
    Total                                         $9,452,500
    One fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2010, or as soon as may be
practical thereafter, and one half of the specified amount
shall be transferred on January 1, 2011, or as soon as may be
practical thereafter.
    (e-30) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund..........................$4,600,000
    One-fourth of the specified amount shall be transferred on
each of July 1 and October 1, 2011, or as soon as may be
practical thereafter, and one-half of the specified amount
shall be transferred on January 1, 2012, or as soon as may be
practical thereafter.
    (e-35) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2013 and through June 30,
2014, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Director of Central Management Services, the State Comptroller
shall direct and the State Treasurer shall transfer amounts
into the Professional Services Fund from the designated funds
not exceeding the following totals:
    Financial Institution Fund.........................$2,500
    General Professions Dedicated Fund.................$2,000
    Illinois Veterans' Rehabilitation Fund.............$2,300
    State Boating Act Fund.............................$5,500
    State Parks Fund...................................$4,800
    Agricultural Premium Fund..........................$9,900
    Fire Prevention Fund..............................$10,300
    Mental Health Fund................................$14,000
    Illinois State Pharmacy Disciplinary Fund............$600
    Radiation Protection Fund..........................$3,400
    Solid Waste Management Fund........................$7,600
    Illinois Gaming Law Enforcement Fund.................$800
    Subtitle D Management Fund...........................$700
    Illinois State Medical Disciplinary Fund...........$2,000
    Weights and Measures Fund.........................$20,300
    ICJIA Violence Prevention Fund.......................$900
    Capital Development Board Revolving Fund...........$3,100
    DCFS Children's Services Fund....................$175,500
    Illinois Health Facilities Planning Fund.............$800
    Emergency Public Health Fund.......................$1,400
    Nursing Dedicated and Professional Fund............$1,200
    State Rail Freight Loan Repayment Fund.............$2,300
    Drunk and Drugged Driving Prevention Fund............$800
    Community Water Supply Laboratory Fund...............$500
    Used Tire Management Fund..........................$2,700
    Natural Areas Acquisition Fund.....................$3,000
    Open Space Lands Acquisition and Development Fund..$7,300
    Working Capital Revolving Fund....................$22,900
    State Garage Revolving Fund.......................$22,100
    Statistical Services Revolving Fund...............$67,100
        Communications Revolving Fund.................$56,900
    Facilities Management Revolving Fund..............$84,400
    Public Health Laboratory Services Revolving Fund ....$300
    Lead Poisoning Screening, Prevention, and
        Abatement Fund.................................$1,300
    Tax Compliance and Administration Fund.............$1,700
    Illinois State Fair Fund...........................$2,300
    Department of Corrections Reimbursement
        and Education Fund............................$14,700
    Illinois Historic Sites Fund.........................$900
    Pesticide Control Fund.............................$2,000
    Partners for Conservation Fund.....................$3,300
    International Tourism Fund.........................$1,200
    Horse Racing Fund..................................$3,100
    Motor Carrier Safety Inspection Fund...............$1,000
    Illinois Thoroughbred Breeders Fund................$1,000
    Illinois Clean Water Fund..........................$7,400
    Child Support Administrative Fund.................$82,100
    Tourism Promotion Fund............................$15,200
    Presidential Library and Museum
        Operating Fund.................................$4,600
    Dram Shop Fund.....................................$3,200
    Cycle Rider Safety Training Fund...................$2,100
    State Police Services Fund.........................$8,500
    Metabolic Screening and Treatment Fund.............$6,000
    Insurance Producer Administration Fund.............$6,700
    Coal Technology Development Assistance Fund........$6,900
    Environmental Protection Permit
        and Inspection Fund ...........................$3,800
    Park and Conservation Fund.........................$7,500
    Local Tourism Fund.................................$5,100
    Illinois Capital Revolving Loan Fund.................$400
    Adeline Jay Geo-Karis Illinois
        Beach Marina Fund ...............................$500
    Insurance Financial Regulation Fund................$8,200
    Total                                            $740,600
    (e-40) Notwithstanding any other provision of State law to
the contrary and in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer from the funds specified into
the Professional Services Fund according to the schedule
specified as follows:
    General Revenue Fund...........................$6,000,000
    Road Fund......................................$1,161,700
    Total                                           $7,161,700
    (f) The term "professional services" means services
rendered on behalf of State agencies and other State entities
pursuant to Section 405-293 of the Department of Central
Management Services Law of the Civil Administrative Code of
Illinois.
(Source: P.A. 96-959, eff. 7-1-10; 97-641, eff. 12-19-11.)
 
    (30 ILCS 105/6z-70)
    Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
    (a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers, grants,
fees, or moneys from other sources received for the purpose of
funding identification security and theft prevention measures.
    (b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
    (c) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2007, and until June 30, 2008, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund.......$100,000
    Registered Limited Liability Partnership Fund....$75,000
    Securities Investors Education Fund.............$500,000
    Securities Audit and Enforcement Fund.........$5,725,000
    Department of Business Services
    Special Operations Fund.......................$3,000,000
    Corporate Franchise Tax Refund Fund..........$3,000,000.
    (d) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2008, and until June 30, 2009, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund........$100,000
    Registered Limited Liability Partnership Fund.....$75,000
    Securities Investors Education Fund..............$500,000
    Securities Audit and Enforcement Fund..........$5,725,000
    Department of Business Services
        Special Operations Fund...................$3,000,000
    Corporate Franchise Tax Refund Fund............$3,000,000
    State Parking Facility Maintenance Fund.........$100,000
    (e) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2009, and until June 30, 2010, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Lobbyist Registration Administration Fund.......$100,000
    Registered Limited Liability Partnership Fund...$175,000
    Securities Investors Education Fund.............$750,000
    Securities Audit and Enforcement Fund...........$750,000
    Department of Business Services
        Special Operations Fund...................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    State Parking Facility Maintenance Fund.........$100,000
    (f) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2010, and until June 30, 2011, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Registered Limited Liability Partnership Fund...$287,000
    Securities Investors Education Board............$750,000
    Securities Audit and Enforcement Fund...........$750,000
    Department of Business Services Special
        Operations Fund...........................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (g) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2011, and until June 30, 2012, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
    Division of Corporations Registered
        Limited Liability Partnership Fund...........$287,000
    Securities Investors Education Fund..............$750,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Department of Business Services
        Special Operations Fund....................$3,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (h) Notwithstanding any other provision of State law to the
contrary, on or after the effective date of this amendatory Act
of the 98th General Assembly, and until June 30, 2014, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
    Division of Corporations Registered Limited
        Liability Partnership Fund...................$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services Special Operations Fund
..    $3,000,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 96-45, eff. 7-15-09; 96-959, eff. 7-1-10; 97-72,
eff. 7-1-11.)
 
    (30 ILCS 105/6z-81)
    Sec. 6z-81. Healthcare Provider Relief Fund.
    (a) There is created in the State treasury a special fund
to be known as the Healthcare Provider Relief Fund.
    (b) The Fund is created for the purpose of receiving and
disbursing moneys in accordance with this Section.
Disbursements from the Fund shall be made only as follows:
        (1) Subject to appropriation, for payment by the
    Department of Healthcare and Family Services or by the
    Department of Human Services of medical bills and related
    expenses, including administrative expenses, for which the
    State is responsible under Titles XIX and XXI of the Social
    Security Act, the Illinois Public Aid Code, the Children's
    Health Insurance Program Act, the Covering ALL KIDS Health
    Insurance Act, and the Long Term Acute Care Hospital
    Quality Improvement Transfer Program Act.
        (2) For repayment of funds borrowed from other State
    funds or from outside sources, including interest thereon.
    (c) The Fund shall consist of the following:
        (1) Moneys received by the State from short-term
    borrowing pursuant to the Short Term Borrowing Act on or
    after the effective date of this amendatory Act of the 96th
    General Assembly.
        (2) All federal matching funds received by the Illinois
    Department of Healthcare and Family Services as a result of
    expenditures made by the Department that are attributable
    to moneys deposited in the Fund.
        (3) All federal matching funds received by the Illinois
    Department of Healthcare and Family Services as a result of
    federal approval of Title XIX State plan amendment
    transmittal number 07-09.
        (4) All other moneys received for the Fund from any
    other source, including interest earned thereon.
        (5) All federal matching funds received by the Illinois
    Department of Healthcare and Family Services as a result of
    expenditures made by the Department for Medical Assistance
    from the General Revenue Fund, the Tobacco Settlement
    Recovery Fund, the Long-Term Care Provider Fund, and the
    Drug Rebate Fund related to individuals eligible for
    medical assistance pursuant to the Patient Protection and
    Affordable Care Act (P.L. 111-148) and Section 5-2 of the
    Illinois Public Aid Code.
    (d) In addition to any other transfers that may be provided
for by law, on the effective date of this amendatory Act of the
97th General Assembly, or as soon thereafter as practical, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $365,000,000 from the General Revenue Fund
into the Healthcare Provider Relief Fund.
    (e) In addition to any other transfers that may be provided
for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $160,000,000 from the
General Revenue Fund to the Healthcare Provider Relief Fund.
    (f) Notwithstanding any other State law to the contrary,
and in addition to any other transfers that may be provided for
by law, the State Comptroller shall order transferred and the
State Treasurer shall transfer $500,000,000 to the Healthcare
Provider Relief Fund from the General Revenue Fund in equal
monthly installments of $100,000,000, with the first transfer
to be made on July 1, 2012, or as soon thereafter as practical,
and with each of the remaining transfers to be made on August
1, 2012, September 1, 2012, October 1, 2012, and November 1,
2012, or as soon thereafter as practical. This transfer may
assist the Department of Healthcare and Family Services in
improving Medical Assistance bill processing timeframes or in
meeting the possible requirements of Senate Bill 3397, or other
similar legislation, of the 97th General Assembly should it
become law.
    (g) Notwithstanding any other State law to the contrary,
and in addition to any other transfers that may be provided for
by law, on July 1, 2013, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $601,000,000 from the
General Revenue Fund to the Healthcare Provider Relief Fund.
(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11;
97-44, eff. 6-28-11; 97-641, eff. 12-19-11; 97-689, eff.
6-14-12; 97-732, eff. 6-30-12; revised 7-10-12.)
 
    (30 ILCS 105/6z-93)
    Sec. 6z-93. FY13/FY14 FY 13 Backlog Payment Fund. The
FY13/FY14 FY 13 Backlog Payment Fund is created as a special
fund in the State treasury. Beginning July 1, 2012 and on or
before December 31, 2013 2012, the State Comptroller shall
direct and the State Treasurer shall transfer funds from the
FY13/FY14 FY 13 Backlog Payment Fund to the General Revenue
Fund as needed for the payment of vouchers and transfers to
other State funds obligated in State fiscal years year 2012 and
2013, other than costs incurred for claims under the Medical
Assistance Program.
(Source: P.A. 97-732, eff. 6-30-12.)
 
    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
    Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code, except the cost
    of administration of Articles I and II of Chapter 3 of that
    Code; and
        secondly -- for expenses of the Department of
    Transportation for construction, reconstruction,
    improvement, repair, maintenance, operation, and
    administration of highways in accordance with the
    provisions of laws relating thereto, or for any purpose
    related or incident to and connected therewith, including
    the separation of grades of those highways with railroads
    and with highways and including the payment of awards made
    by the Illinois Workers' Compensation Commission under the
    terms of the Workers' Compensation Act or Workers'
    Occupational Diseases Act for injury or death of an
    employee of the Division of Highways in the Department of
    Transportation; or for the acquisition of land and the
    erection of buildings for highway purposes, including the
    acquisition of highway right-of-way or for investigations
    to determine the reasonably anticipated future highway
    needs; or for making of surveys, plans, specifications and
    estimates for and in the construction and maintenance of
    flight strips and of highways necessary to provide access
    to military and naval reservations, to defense industries
    and defense-industry sites, and to the sources of raw
    materials and for replacing existing highways and highway
    connections shut off from general public use at military
    and naval reservations and defense-industry sites, or for
    the purchase of right-of-way, except that the State shall
    be reimbursed in full for any expense incurred in building
    the flight strips; or for the operating and maintaining of
    highway garages; or for patrolling and policing the public
    highways and conserving the peace; or for the operating
    expenses of the Department relating to the administration
    of public transportation programs; or, during fiscal year
    2012 only, for the purposes of a grant not to exceed
    $8,500,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or, during fiscal year 2013 only, for the
    purposes of a grant not to exceed $3,825,000 to the
    Regional Transportation Authority on behalf of PACE for the
    purpose of ADA/Para-transit expenses; or, during fiscal
    year 2014 only, for the purposes of a grant not to exceed
    $3,825,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or for any of those purposes or any other purpose
    that may be provided by law.
    Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
    Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement;
        1. Department of Public Health;
        2. Department of Transportation, only with respect to
    subsidies for one-half fare Student Transportation and
    Reduced Fare for Elderly, except during fiscal year 2012
    only when no more than $40,000,000 may be expended and
    except during fiscal year 2013 only when no more than
    $17,570,300 may be expended and except during fiscal year
    2014 only when no more than $17,570,000 may be expended;
        3. Department of Central Management Services, except
    for expenditures incurred for group insurance premiums of
    appropriate personnel;
        4. Judicial Systems and Agencies.
    Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except for expenditures
    with respect to the Division of Operations;
        2. Department of Transportation, only with respect to
    Intercity Rail Subsidies, except during fiscal year 2012
    only when no more than $40,000,000 may be expended and
    except during fiscal year 2013 only when no more than
    $26,000,000 may be expended and except during fiscal year
    2014 only when no more than $38,000,000 may be expended,
    and Rail Freight Services.
    Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except not more than 40%
    of the funds appropriated for the Division of Operations;
        2. State Officers.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road Fund
monies that are eligible for federal reimbursement. It shall
not be lawful to circumvent the above appropriation limitations
by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
    Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction of
permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code; and
        secondly -- no Road Fund monies derived from fees,
    excises, or license taxes relating to registration,
    operation and use of vehicles on public highways or to
    fuels used for the propulsion of those vehicles, shall be
    appropriated or expended other than for costs of
    administering the laws imposing those fees, excises, and
    license taxes, statutory refunds and adjustments allowed
    thereunder, administrative costs of the Department of
    Transportation, including, but not limited to, the
    operating expenses of the Department relating to the
    administration of public transportation programs, payment
    of debts and liabilities incurred in construction and
    reconstruction of public highways and bridges, acquisition
    of rights-of-way for and the cost of construction,
    reconstruction, maintenance, repair, and operation of
    public highways and bridges under the direction and
    supervision of the State, political subdivision, or
    municipality collecting those monies, or during fiscal
    year 2012 only for the purposes of a grant not to exceed
    $8,500,000 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses, or during fiscal year 2013 only for the purposes
    of a grant not to exceed $3,825,000 to the Regional
    Transportation Authority on behalf of PACE for the purpose
    of ADA/Para-transit expenses, or during fiscal year 2014
    only for the purposes of a grant not to exceed $3,825,000
    to the Regional Transportation Authority on behalf of PACE
    for the purpose of ADA/Para-transit expenses, and the costs
    for patrolling and policing the public highways (by State,
    political subdivision, or municipality collecting that
    money) for enforcement of traffic laws. The separation of
    grades of such highways with railroads and costs associated
    with protection of at-grade highway and railroad crossing
    shall also be permissible.
    Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as provided
in Section 8 of the Motor Fuel Tax Law.
    Except as provided in this paragraph, beginning with fiscal
year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of its total fiscal year 1990 Road
Fund appropriations for those purposes unless otherwise
provided in Section 5g of this Act. For fiscal years 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of $97,310,000. For fiscal year 2008
only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section in
excess of $106,100,000. For fiscal year 2009 only, no Road Fund
monies shall be appropriated to the Department of State Police
for the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be
appropriated to the Department of State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of this
Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
    Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State for
the purposes of this Section in excess of the total fiscal year
1994 Road Fund appropriations to the Secretary of State for
those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
    Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;
    Fiscal Year 2006 $130,500,000;
    Fiscal Year 2007 $130,500,000;
    Fiscal Year 2008$130,500,000;
    Fiscal Year 2009 $130,500,000.
    For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
    Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
    It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
    No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar as
appropriation of Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e of
this Act; nor to the General Revenue Fund, as authorized by
this amendatory Act of the 93rd General Assembly.
    The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
    The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by this amendatory Act of the 94th General Assembly
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
(Source: P.A. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
eff. 7-1-11; 97-732, eff. 6-30-12.)
 
    (30 ILCS 105/8g-1)
    Sec. 8g-1. FY13 fund transfers.
    (a) In addition to any other transfers that may be provided
for by law, on and after July 1, 2012 and until May 1, 2013, at
the direction of and upon notification from the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $80,000,000 from the
General Revenue Fund to the Tobacco Settlement Recovery Fund.
Any amounts so transferred shall be retransferred by the State
Comptroller and the State Treasurer from the Tobacco Settlement
Recovery Fund to the General Revenue Fund at the direction of
and upon notification from the Governor, but in any event on or
before June 30, 2013.
    (b) In addition to any other transfers that may be provided
for by law, on and after July 1, 2013 and until May 1, 2014, at
the direction of and upon notification from the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $80,000,000 from the
General Revenue Fund to the Tobacco Settlement Recovery Fund.
Any amounts so transferred shall be retransferred by the State
Comptroller and the State Treasurer from the Tobacco Settlement
Recovery Fund to the General Revenue Fund at the direction of
and upon notification from the Governor, but in any event on or
before June 30, 2014.
    (c) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the ICJIA Violence Prevention Fund.
    (d) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,500,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
    (e) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Senior Citizens Real Estate Deferred Tax
Revolving Fund.
    (f) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $4,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
    (g) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
    (h) In addition to any other transfers that may be provided
for by law, on July 1, 2013, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $9,800,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(Source: P.A. 97-732, eff. 6-30-12.)
 
    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
    Sec. 13.2. Transfers among line item appropriations.
    (a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is
insufficient for the purpose for which the appropriation was
made.
    (a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
    (a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer, nor
from any appropriation for State contribution for employee
group insurance. During State fiscal year 2005, an agency may
transfer amounts among its appropriations within the same
treasury fund for personal services, employee retirement
contributions paid by employer, and State Contributions to
retirement systems; notwithstanding and in addition to the
transfers authorized in subsection (c) of this Section, the
fiscal year 2005 transfers authorized in this sentence may be
made in an amount not to exceed 2% of the aggregate amount
appropriated to an agency within the same treasury fund. During
State fiscal year 2007, the Departments of Children and Family
Services, Corrections, Human Services, and Juvenile Justice
may transfer amounts among their respective appropriations
within the same treasury fund for personal services, employee
retirement contributions paid by employer, and State
contributions to retirement systems. During State fiscal year
2010, the Department of Transportation may transfer amounts
among their respective appropriations within the same treasury
fund for personal services, employee retirement contributions
paid by employer, and State contributions to retirement
systems. During State fiscal years year 2010 and 2014 only, an
agency may transfer amounts among its respective
appropriations within the same treasury fund for personal
services, employee retirement contributions paid by employer,
and State contributions to retirement systems.
Notwithstanding, and in addition to, the transfers authorized
in subsection (c) of this Section, these transfers may be made
in an amount not to exceed 2% of the aggregate amount
appropriated to an agency within the same treasury fund.
    (a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an appropriation
for personal services must be accompanied by a corresponding
transfer into the appropriation for employee retirement
contributions paid by the employer, in an amount sufficient to
meet the employer share of the employee contributions required
to be remitted to the retirement system.
    (a-4) Long-Term Care Rebalancing. The Governor may
designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice shall
be given at least 30 days prior to transfer.
    (b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific
transfer authority granted in this subsection:
    The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
    The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for the
following line items among these same line items: Foster Home
and Specialized Foster Care and Prevention, Institutions and
Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
    The Department on Aging is authorized to make transfers not
exceeding 2% of the aggregate amount appropriated to it within
the same treasury fund for the following Community Care Program
line items among these same line items: purchase of services
covered by the Community Care Program and Comprehensive Case
Coordination Homemaker and Senior Companion Services,
Alternative Senior Services, Case Coordination Units, and
Adult Day Care Services.
    The State Treasurer is authorized to make transfers among
line item appropriations from the Capital Litigation Trust
Fund, with respect to costs incurred in fiscal years 2002 and
2003 only, when the balance remaining in one or more such line
item appropriations is insufficient for the purpose for which
the appropriation was made, provided that no such transfer may
be made unless the amount transferred is no longer required for
the purpose for which that appropriation was made.
    The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid and General State Aid -
Hold Harmless, provided that no such transfer may be made
unless the amount transferred is no longer required for the
purpose for which that appropriation was made, to the line item
appropriation for Transitional Assistance when the balance
remaining in such line item appropriation is insufficient for
the purpose for which the appropriation was made.
    The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code), and
Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required for
the purpose for which that appropriation was made.
    The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund, among
the various line items appropriated for Medical Assistance.
    (c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; and, in appropriations
to institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management Services
may be transferred to any other expenditure object where such
amounts exceed the amount necessary for the payment of such
claims.
    (c-1) Special provisions for State fiscal year 2003.
Notwithstanding any other provision of this Section to the
contrary, for State fiscal year 2003 only, transfers among line
item appropriations to an agency from the same treasury fund
may be made provided that the sum of such transfers for an
agency in State fiscal year 2003 shall not exceed 3% of the
aggregate amount appropriated to that State agency for State
fiscal year 2003 for the following objects: personal services,
except that no transfer may be approved which reduces the
aggregate appropriations for personal services within an
agency; extra help; student and inmate compensation; State
contributions to retirement systems; State contributions to
social security; State contributions for employee group
insurance; contractual services; travel; commodities;
printing; equipment; electronic data processing; operation of
automotive equipment; telecommunications services; travel and
allowance for committed, paroled, and discharged prisoners;
library books; federal matching grants for student loans;
refunds; workers' compensation, occupational disease, and tort
claims; and, in appropriations to institutions of higher
education, awards and grants.
    (c-2) Special provisions for State fiscal year 2005.
Notwithstanding subsections (a), (a-2), and (c), for State
fiscal year 2005 only, transfers may be made among any line
item appropriations from the same or any other treasury fund
for any objects or purposes, without limitation, when the
balance remaining in one or more such line item appropriations
is insufficient for the purpose for which the appropriation was
made, provided that the sum of those transfers by a State
agency shall not exceed 4% of the aggregate amount appropriated
to that State agency for fiscal year 2005.
    (d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10 of
this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher Education
and the Governor. Transfers among appropriations to all other
agencies require the approval of the Governor.
    The officer responsible for approval shall certify that the
transfer is necessary to carry out the programs and purposes
for which the appropriations were made by the General Assembly
and shall transmit to the State Comptroller a certified copy of
the approval which shall set forth the specific amounts
transferred so that the Comptroller may change his records
accordingly. The Comptroller shall furnish the Governor with
information copies of all transfers approved for agencies of
the Legislative and Judicial departments and transfers
approved by the constitutionally elected officials of the
Executive branch other than the Governor, showing the amounts
transferred and indicating the dates such changes were entered
on the Comptroller's records.
    (e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid between the Common School Fund and the
Education Assistance Fund. With the advice and consent of the
Governor's Office of Management and Budget, the State Board of
Education, in consultation with the State Comptroller, may
transfer line item appropriations between the General Revenue
Fund and the Education Assistance Fund for the following
programs:
        (1) Disabled Student Personnel Reimbursement (Section
    14-13.01 of the School Code);
        (2) Disabled Student Transportation Reimbursement
    (subsection (b) of Section 14-13.01 of the School Code);
        (3) Disabled Student Tuition - Private Tuition
    (Section 14-7.02 of the School Code);
        (4) Extraordinary Special Education (Section 14-7.02b
    of the School Code);
        (5) Reimbursement for Free Lunch/Breakfast Programs;
        (6) Summer School Payments (Section 18-4.3 of the
    School Code);
        (7) Transportation - Regular/Vocational Reimbursement
    (Section 29-5 of the School Code);
        (8) Regular Education Reimbursement (Section 18-3 of
    the School Code); and
        (9) Special Education Reimbursement (Section 14-7.03
    of the School Code).
(Source: P.A. 96-37, eff. 7-13-09; 96-820, eff. 11-18-09;
96-959, eff. 7-1-10; 96-1086, eff. 7-16-10; 96-1501, eff.
1-25-11; 97-689, eff. 7-1-12.)
 
    (30 ILCS 105/25)  (from Ch. 127, par. 161)
    Sec. 25. Fiscal year limitations.
    (a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
    (b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out of
the expiring appropriations during the 2-month period ending at
the close of business on August 31. Any service involving
professional or artistic skills or any personal services by an
employee whose compensation is subject to income tax
withholding must be performed as of June 30 of the fiscal year
in order to be considered an "outstanding liability as of June
30" that is thereby eligible for payment out of the expiring
appropriation.
    (b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the claims
reimbursed by the payment may be claims attributable to a prior
fiscal year, and payments may be made at the direction of the
State Superintendent of Education from the fund from which the
appropriation is made without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-2) All outstanding liabilities as of June 30, 2010,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2010, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2010, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2010.
    (b-2.5) All outstanding liabilities as of June 30, 2011,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2011, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2011, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2011.
    (b-2.6) All outstanding liabilities as of June 30, 2012,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2012, and
interest penalties payable on those liabilities under the State
Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2012, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than August 31, 2012.
    (b-2.7) For fiscal years 2012, and 2013, and 2014, interest
penalties payable under the State Prompt Payment Act associated
with a voucher for which payment is issued after June 30 may be
paid out of the next fiscal year's appropriation. The future
year appropriation must be for the same purpose and from the
same fund as the original payment. An interest penalty voucher
submitted against a future year appropriation must be submitted
within 60 days after the issuance of the associated voucher,
and the Comptroller must issue the interest payment within 60
days after acceptance of the interest voucher.
    (b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may have
been rendered in a prior fiscal year, except as required by
subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal year
limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health Insurance
Reserve Fund and payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard to
the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this Section.
Beginning on June 30, 2021, medical payments made by the
Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring appropriation
during the 4-month period ending at the close of business on
October 31.
    (b-6) Additionally, payments may be made by the Department
of Human Services from its appropriations, or any other State
agency from its appropriations with the approval of the
Department of Human Services, from the Immigration Reform and
Control Fund for purposes authorized pursuant to the
Immigration Reform and Control Act of 1986, without regard to
any fiscal year limitations, except as required by subsection
(j) of this Section. Beginning on June 30, 2021, payments made
by the Department of Human Services from the Immigration Reform
and Control Fund for purposes authorized pursuant to the
Immigration Reform and Control Act of 1986 payable from
appropriations that have otherwise expired may be paid out of
the expiring appropriation during the 4-month period ending at
the close of business on October 31.
    (b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal year
limitations.
    (b-9) Medical payments not exceeding $150,000,000 may be
made by the Department on Aging from its appropriations
relating to the Community Care Program for fiscal year 2014,
without regard to the fact that the medical services being
compensated for by such payment may have been rendered in a
prior fiscal year, provided the payments are made on a
fee-for-service basis consistent with requirements established
for Medicaid reimbursement by the Department of Healthcare and
Family Services, except as required by subsection (j) of this
Section.
    (c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public Health
and the Department of Human Services from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers and
for grants for supplemental food supplies provided under the
United States Department of Agriculture Women, Infants and
Children Nutrition Program payable from appropriations that
have otherwise expired may be paid out of the expiring
appropriations during the 4-month period ending at the close of
business on October 31.
    (d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of Public
Health under the Department of Human Services Act) shall each
annually submit to the State Comptroller, Senate President,
Senate Minority Leader, Speaker of the House, House Minority
Leader, and the respective Chairmen and Minority Spokesmen of
the Appropriations Committees of the Senate and the House, on
or before December 31, a report of fiscal year funds used to
pay for services provided in any prior fiscal year. This report
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
    (e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human Services
making fee-for-service payments relating to substance abuse
treatment services provided during a previous fiscal year shall
each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before November 30, a report that shall
document by program or service category those expenditures from
the most recently completed fiscal year used to pay for (i)
services provided in prior fiscal years and (ii) services for
which claims were received in prior fiscal years.
    (f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for services provided in prior fiscal years.
    (g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
        (1) Explanations of the exact causes of the variance
    between the previous year's estimated and actual
    liabilities.
        (2) Factors affecting the Department of Healthcare and
    Family Services' liabilities, including but not limited to
    numbers of aid recipients, levels of medical service
    utilization by aid recipients, and inflation in the cost of
    medical services.
        (3) The results of the Department's efforts to combat
    fraud and abuse.
    (h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
    (i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
        (1) billing user agencies in advance for payments or
    authorized inter-fund transfers based on estimated charges
    for goods or services;
        (2) issuing credits, refunding through inter-fund
    transfers, or reducing future inter-fund transfers during
    the subsequent fiscal year for all user agency payments or
    authorized inter-fund transfers received during the prior
    fiscal year which were in excess of the final amounts owed
    by the user agency for that period; and
        (3) issuing catch-up billings to user agencies during
    the subsequent fiscal year for amounts remaining due when
    payments or authorized inter-fund transfers received from
    the user agency during the prior fiscal year were less than
    the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
    (i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
(c) of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal year
in which the service was rendered.
    (j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
determined by using Generally Accepted Accounting Principles,
shall not exceed the following amounts:
        (1) $6,000,000,000 for outstanding liabilities related
    to fiscal year 2012;
        (2) $5,300,000,000 for outstanding liabilities related
    to fiscal year 2013;
        (3) $4,600,000,000 for outstanding liabilities related
    to fiscal year 2014;
        (4) $4,000,000,000 for outstanding liabilities related
    to fiscal year 2015;
        (5) $3,300,000,000 for outstanding liabilities related
    to fiscal year 2016;
        (6) $2,600,000,000 for outstanding liabilities related
    to fiscal year 2017;
        (7) $2,000,000,000 for outstanding liabilities related
    to fiscal year 2018;
        (8) $1,300,000,000 for outstanding liabilities related
    to fiscal year 2019;
        (9) $600,000,000 for outstanding liabilities related
    to fiscal year 2020; and
        (10) $0 for outstanding liabilities related to fiscal
    year 2021 and fiscal years thereafter.
    (k) Department of Healthcare and Family Services Medical
Assistance Payments.
        (1) Definition of Medical Assistance.
            For purposes of this subsection, the term "Medical
        Assistance" shall include, but not necessarily be
        limited to, medical programs and services authorized
        under Titles XIX and XXI of the Social Security Act,
        the Illinois Public Aid Code, the Children's Health
        Insurance Program Act, the Covering ALL KIDS Health
        Insurance Act, the Long Term Acute Care Hospital
        Quality Improvement Transfer Program Act, and medical
        care to or on behalf of persons suffering from chronic
        renal disease, persons suffering from hemophilia, and
        victims of sexual assault.
        (2) Limitations on Medical Assistance payments that
    may be paid from future fiscal year appropriations.
            (A) The maximum amounts of annual unpaid Medical
        Assistance bills received and recorded by the
        Department of Healthcare and Family Services on or
        before June 30th of a particular fiscal year
        attributable in aggregate to the General Revenue Fund,
        Healthcare Provider Relief Fund, Tobacco Settlement
        Recovery Fund, Long-Term Care Provider Fund, and the
        Drug Rebate Fund that may be paid in total by the
        Department from future fiscal year Medical Assistance
        appropriations to those funds are: $700,000,000 for
        fiscal year 2013 and $100,000,000 for fiscal year 2014
        and each fiscal year thereafter.
            (B) Bills for Medical Assistance services rendered
        in a particular fiscal year, but received and recorded
        by the Department of Healthcare and Family Services
        after June 30th of that fiscal year, may be paid from
        either appropriations for that fiscal year or future
        fiscal year appropriations for Medical Assistance.
        Such payments shall not be subject to the requirements
        of subparagraph (A).
            (C) Medical Assistance bills received by the
        Department of Healthcare and Family Services in a
        particular fiscal year, but subject to payment amount
        adjustments in a future fiscal year may be paid from a
        future fiscal year's appropriation for Medical
        Assistance. Such payments shall not be subject to the
        requirements of subparagraph (A).
            (D) Medical Assistance payments made by the
        Department of Healthcare and Family Services from
        funds other than those specifically referenced in
        subparagraph (A) may be made from appropriations for
        those purposes for any fiscal year without regard to
        the fact that the Medical Assistance services being
        compensated for by such payment may have been rendered
        in a prior fiscal year. Such payments shall not be
        subject to the requirements of subparagraph (A).
        (3) Extended lapse period for Department of Healthcare
    and Family Services Medical Assistance payments.
    Notwithstanding any other State law to the contrary,
    outstanding Department of Healthcare and Family Services
    Medical Assistance liabilities, as of June 30th, payable
    from appropriations which have otherwise expired, may be
    paid out of the expiring appropriations during the 6-month
    period ending at the close of business on December 31st.
    (l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
    (m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;
97-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.
8-10-12; 98-8, eff. 5-3-13.)
 
    Section 5-35. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
 
    (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),
(e), (f), and (g) 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 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 and continuing through January 31, 2011, 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. Beginning February 1, 2011,
and continuing through January 31, 2015, the Treasurer shall
transfer each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to the sum of (i)
6% (10% of the ratio of the 3% individual income tax rate prior
to 2011 to the 5% individual income tax rate after 2010) of the
net revenue realized from the tax imposed by subsections (a)
and (b) of Section 201 of this Act upon individuals, trusts,
and estates during the preceding month and (ii) 6.86% (10% of
the ratio of the 4.8% corporate income tax rate prior to 2011
to the 7% corporate income tax rate after 2010) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2015 and continuing
through January 31, 2025, the Treasurer shall transfer each
month from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to the sum of (i) 8% (10% of
the ratio of the 3% individual income tax rate prior to 2011 to
the 3.75% individual income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 9.14% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 5.25% corporate income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2025, the Treasurer
shall transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to the sum
of (i) 9.23% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 3.25% individual income tax rate
after 2024) of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
individuals, trusts, and estates during the preceding month and
(ii) 10% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
corporations during the preceding month. 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 Education
Assistance Fund, the Income Tax Surcharge Local Government
Distributive Fund, the Fund for the Advancement of Education,
and the Commitment to Human Services 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
    fiscal year 2010, the Annual Percentage shall be 9.75%. For
    fiscal year 2011, the Annual Percentage shall be 8.75%. For
    fiscal year 2012, the Annual Percentage shall be 8.75%. For
    fiscal year 2013, the Annual Percentage shall be 9.75%. For
    fiscal year 2014, the Annual Percentage shall be 9.5%. 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)(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
    fiscal year 2010, the Annual Percentage shall be 17.5%. For
    fiscal year 2011, the Annual Percentage shall be 17.5%. For
    fiscal year 2012, the Annual Percentage shall be 17.5%. For
    fiscal year 2013, the Annual Percentage shall be 14%. For
    fiscal year 2014, the Annual Percentage shall be 13.4%. 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.
    (f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from the
tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act during the
preceding month, minus deposits into the Income Tax Refund
Fund, into the Fund for the Advancement of Education:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the reduction.
    (g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax imposed
upon individuals, trusts, and estates by subsections (a) and
(b) of Section 201 of this Act during the preceding month,
minus deposits into the Income Tax Refund Fund, into the
Commitment to Human Services Fund:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the reduction.
(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09;
96-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff. 7-1-11;
97-732, eff. 6-30-12.)
 
    Section 5-40. The Use Tax Act is amended by changing
Section 9 as follows:
 
    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
and trailers that are required to be registered with an agency
of this State, each retailer required or authorized to collect
the tax imposed by this Act shall pay to the Department the
amount of such tax (except as otherwise provided) at the time
when he is required to file his return for the period during
which such tax was collected, less a discount of 2.1% prior to
January 1, 1990, and 1.75% on and after January 1, 1990, or $5
per calendar year, whichever is greater, which is allowed to
reimburse the retailer for expenses incurred in collecting the
tax, keeping records, preparing and filing returns, remitting
the tax and supplying data to the Department on request. In the
case of retailers who report and pay the tax on a transaction
by transaction basis, as provided in this Section, such
discount shall be taken with each such tax remittance instead
of when such retailer files his periodic return. A retailer
need not remit that part of any tax collected by him to the
extent that he is required to remit and does remit the tax
imposed by the Retailers' Occupation Tax Act, with respect to
the sale of the same property.
    Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the retailer, in collecting the tax (except as to motor
vehicles, watercraft, aircraft, and trailers that are required
to be registered with an agency of this State), may collect for
each tax return period, only the tax applicable to that part of
the selling price actually received during such tax return
period.
    Except as provided in this Section, on or before the
twentieth day of each calendar month, such retailer shall file
a return for the preceding calendar month. Such return shall be
filed on forms prescribed by the Department and shall furnish
such information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in the business of selling tangible
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month from sales of tangible
    personal property by him during such preceding calendar
    month, including receipts from charge and time sales, but
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act, the Service
Use Tax Act was $10,000 or more during the preceding 4 complete
calendar quarters, he shall file a return with the Department
each month by the 20th day of the month next following the
month during which such tax liability is incurred and shall
make payments to the Department on or before the 7th, 15th,
22nd and last day of the month during which such liability is
incurred. On and after October 1, 2000, if the taxpayer's
average monthly tax liability to the Department under this Act,
the Retailers' Occupation Tax Act, the Service Occupation Tax
Act, and the Service Use Tax Act was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985, and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987, and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department shall continue until such taxpayer's average
monthly liability to the Department during the preceding 4
complete calendar quarters (excluding the month of highest
liability and the month of lowest liability) is less than
$9,000, or until such taxpayer's average monthly liability to
the Department as computed for each calendar quarter of the 4
preceding complete calendar quarter period is less than
$10,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $10,000 threshold stated above, then such
taxpayer may petition the Department for change in such
taxpayer's reporting status. On and after October 1, 2000, once
applicable, the requirement of the making of quarter monthly
payments to the Department shall continue until such taxpayer's
average monthly liability to the Department during the
preceding 4 complete calendar quarters (excluding the month of
highest liability and the month of lowest liability) is less
than $19,000 or until such taxpayer's average monthly liability
to the Department as computed for each calendar quarter of the
4 preceding complete calendar quarter period is less than
$20,000. However, if a taxpayer can show the Department that a
substantial change in the taxpayer's business has occurred
which causes the taxpayer to anticipate that his average
monthly tax liability for the reasonably foreseeable future
will fall below the $20,000 threshold stated above, then such
taxpayer may petition the Department for a change in such
taxpayer's reporting status. The Department shall change such
taxpayer's reporting status unless it finds that such change is
seasonal in nature and not likely to be long term. If any such
quarter monthly payment is not paid at the time or in the
amount required by this Section, then the taxpayer shall be
liable for penalties and interest on the difference between the
minimum amount due and the amount of such quarter monthly
payment actually and timely paid, except insofar as the
taxpayer has previously made payments for that month to the
Department in excess of the minimum payments previously due as
provided in this Section. The Department shall make reasonable
rules and regulations to govern the quarter monthly payment
amount and quarter monthly payment dates for taxpayers who file
on other than a calendar monthly basis.
    If any such payment provided for in this Section exceeds
the taxpayer's liabilities under this Act, the Retailers'
Occupation Tax Act, the Service Occupation Tax Act and the
Service Use Tax Act, as shown by an original monthly return,
the Department shall issue to the taxpayer a credit memorandum
no later than 30 days after the date of payment, which
memorandum may be submitted by the taxpayer to the Department
in payment of tax liability subsequently to be remitted by the
taxpayer to the Department or be assigned by the taxpayer to a
similar taxpayer under this Act, the Retailers' Occupation Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department, except that if such excess
payment is shown on an original monthly return and is made
after December 31, 1986, no credit memorandum shall be issued,
unless requested by the taxpayer. If no such request is made,
the taxpayer may credit such excess payment against tax
liability subsequently to be remitted by the taxpayer to the
Department under this Act, the Retailers' Occupation Tax Act,
the Service Occupation Tax Act or the Service Use Tax Act, in
accordance with reasonable rules and regulations prescribed by
the Department. If the Department subsequently determines that
all or any part of the credit taken was not actually due to the
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
be reduced by 2.1% or 1.75% of the difference between the
credit taken and that actually due, and the taxpayer shall be
liable for penalties and interest on such difference.
    If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February, and March of a given
year being due by April 20 of such year; with the return for
April, May and June of a given year being due by July 20 of such
year; with the return for July, August and September of a given
year being due by October 20 of such year, and with the return
for October, November and December of a given year being due by
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
    In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every retailer selling this kind of
tangible personal property shall file, with the Department,
upon a form to be prescribed and supplied by the Department, a
separate return for each such item of tangible personal
property which the retailer sells, except that if, in the same
transaction, (i) a retailer of aircraft, watercraft, motor
vehicles or trailers transfers more than one aircraft,
watercraft, motor vehicle or trailer to another aircraft,
watercraft, motor vehicle or trailer retailer for the purpose
of resale or (ii) a retailer of aircraft, watercraft, motor
vehicles, or trailers transfers more than one aircraft,
watercraft, motor vehicle, or trailer to a purchaser for use as
a qualifying rolling stock as provided in Section 3-55 of this
Act, then that seller may report the transfer of all the
aircraft, watercraft, motor vehicles or trailers involved in
that transaction to the Department on the same uniform
invoice-transaction reporting return form. For purposes of
this Section, "watercraft" means a Class 2, Class 3, or Class 4
watercraft as defined in Section 3-2 of the Boat Registration
and Safety Act, a personal watercraft, or any boat equipped
with an inboard motor.
    The transaction reporting return in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of the Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 2 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of the Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
    The transaction reporting return in the case of watercraft
and aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 2 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later
than 20 days after the date of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the tax
that is imposed by this Act may be transmitted to the
Department by way of the State agency with which, or State
officer with whom, the tangible personal property must be
titled or registered (if titling or registration is required)
if the Department and such agency or State officer determine
that this procedure will expedite the processing of
applications for title or registration.
    With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a tax receipt
(or a certificate of exemption if the Department is satisfied
that the particular sale is tax exempt) which such purchaser
may submit to the agency with which, or State officer with
whom, he must title or register the tangible personal property
that is involved (if titling or registration is required) in
support of such purchaser's application for an Illinois
certificate or other evidence of title or registration to such
tangible personal property.
    No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer, and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
    Where a retailer collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the retailer refunds the selling price thereof to
the purchaser, such retailer shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the retailer may deduct the amount of the tax so
refunded by him to the purchaser from any other use tax which
such retailer may be required to pay or remit to the
Department, as shown by such return, if the amount of the tax
to be deducted was previously remitted to the Department by
such retailer. If the retailer has not previously remitted the
amount of such tax to the Department, he is entitled to no
deduction under this Act upon refunding such tax to the
purchaser.
    Any retailer filing a return under this Section shall also
include (for the purpose of paying tax thereon) the total tax
covered by such return upon the selling price of tangible
personal property purchased by him at retail from a retailer,
but as to which the tax imposed by this Act was not collected
from the retailer filing such return, and such retailer shall
remit the amount of such tax to the Department when filing such
return.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable retailers, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
    Where the retailer has more than one business registered
with the Department under separate registration under this Act,
such retailer may not file each return that is due as a single
return covering all such registered businesses, but shall file
separate returns for each such registered business.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury which is hereby created, the net
revenue realized for the preceding month from the 1% tax on
sales of food for human consumption which is to be consumed off
the premises where it is sold (other than alcoholic beverages,
soft drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
net revenue realized for the preceding month from the 6.25%
general rate on the selling price of tangible personal property
which is purchased outside Illinois at retail from a retailer
and which is titled or registered by an agency of this State's
government.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund, a special
fund in the State Treasury, 20% of the net revenue realized for
the preceding month from the 6.25% general rate on the selling
price of tangible personal property, other than tangible
personal property which is purchased outside Illinois at retail
from a retailer and which is titled or registered by an agency
of this State's government.
    Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
State and Local Sales Tax Reform Fund 100% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property which is
purchased outside Illinois at retail from a retailer and which
is titled or registered by an agency of this State's
government.
    Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
is now taxed at 6.25%.
    Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act (CAA) Permit Fund under this Act
and the Retailers' Occupation Tax Act shall not exceed
$2,000,000 in any fiscal year.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
97-333, eff. 8-12-11.)
 
    Section 5-45. The Service Use Tax Act is amended by
changing Section 9 as follows:
 
    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
    Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax (except as otherwise provided) at the time when he
is required to file his return for the period during which such
tax was collected, less a discount of 2.1% prior to January 1,
1990 and 1.75% on and after January 1, 1990, or $5 per calendar
year, whichever is greater, which is allowed to reimburse the
serviceman for expenses incurred in collecting the tax, keeping
records, preparing and filing returns, remitting the tax and
supplying data to the Department on request. A serviceman need
not remit that part of any tax collected by him to the extent
that he is required to pay and does pay the tax imposed by the
Service Occupation Tax Act with respect to his sale of service
involving the incidental transfer by him of the same property.
    Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable Rules and Regulations to be
promulgated by the Department. Such return shall be filed on a
form prescribed by the Department and shall contain such
information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month, including receipts
    from charge and time sales, but less all deductions allowed
    by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    If the serviceman is otherwise required to file a monthly
return and if the serviceman's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the serviceman is otherwise required to file a monthly
or quarterly return and if the serviceman's average monthly tax
liability to the Department does not exceed $50, the Department
may authorize his returns to be filed on an annual basis, with
the return for a given year being due by January 20 of the
following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
    Where a serviceman collects the tax with respect to the
selling price of property which he sells and the purchaser
thereafter returns such property and the serviceman refunds the
selling price thereof to the purchaser, such serviceman shall
also refund, to the purchaser, the tax so collected from the
purchaser. When filing his return for the period in which he
refunds such tax to the purchaser, the serviceman may deduct
the amount of the tax so refunded by him to the purchaser from
any other Service Use Tax, Service Occupation Tax, retailers'
occupation tax or use tax which such serviceman may be required
to pay or remit to the Department, as shown by such return,
provided that the amount of the tax to be deducted shall
previously have been remitted to the Department by such
serviceman. If the serviceman shall not previously have
remitted the amount of such tax to the Department, he shall be
entitled to no deduction hereunder upon refunding such tax to
the purchaser.
    Any serviceman filing a return hereunder shall also include
the total tax upon the selling price of tangible personal
property purchased for use by him as an incident to a sale of
service, and such serviceman shall remit the amount of such tax
to the Department when filing such return.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Service Occupation Tax
Act, to furnish all the return information required by both
Acts on the one form.
    Where the serviceman has more than one business registered
with the Department under separate registration hereunder,
such serviceman shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Tax Reform Fund, a special fund in
the State Treasury, the net revenue realized for the preceding
month from the 1% tax on sales of food for human consumption
which is to be consumed off the premises where it is sold
(other than alcoholic beverages, soft drinks and food which has
been prepared for immediate consumption) and prescription and
nonprescription medicines, drugs, medical appliances and
insulin, urine testing materials, syringes and needles used by
diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 20% of the
net revenue realized for the preceding month from the 6.25%
general rate on transfers of tangible personal property, other
than tangible personal property which is purchased outside
Illinois at retail from a retailer and which is titled or
registered by an agency of this State's government.
    Beginning August 1, 2000, each month the Department shall
pay into the State and Local Sales Tax Reform Fund 100% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Bond Account
in the Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    All remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
eff. 5-27-10.)
 
    Section 5-50. The Service Occupation Tax Act is amended by
changing Section 9 as follows:
 
    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)
    Sec. 9. Each serviceman required or authorized to collect
the tax herein imposed shall pay to the Department the amount
of such tax at the time when he is required to file his return
for the period during which such tax was collectible, less a
discount of 2.1% prior to January 1, 1990, and 1.75% on and
after January 1, 1990, or $5 per calendar year, whichever is
greater, which is allowed to reimburse the serviceman for
expenses incurred in collecting the tax, keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request.
    Where such tangible personal property is sold under a
conditional sales contract, or under any other form of sale
wherein the payment of the principal sum, or a part thereof, is
extended beyond the close of the period for which the return is
filed, the serviceman, in collecting the tax may collect, for
each tax return period, only the tax applicable to the part of
the selling price actually received during such tax return
period.
    Except as provided hereinafter in this Section, on or
before the twentieth day of each calendar month, such
serviceman shall file a return for the preceding calendar month
in accordance with reasonable rules and regulations to be
promulgated by the Department of Revenue. Such return shall be
filed on a form prescribed by the Department and shall contain
such information as the Department may reasonably require.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month, including receipts
    from charge and time sales, but less all deductions allowed
    by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department
    may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Prior to October 1, 2003, and on and after September 1,
2004 a serviceman may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Service Use
Tax as provided in Section 3-70 of the Service Use Tax Act if
the purchaser provides the appropriate documentation as
required by Section 3-70 of the Service Use Tax Act. A
Manufacturer's Purchase Credit certification, accepted prior
to October 1, 2003 or on or after September 1, 2004 by a
serviceman as provided in Section 3-70 of the Service Use Tax
Act, may be used by that serviceman to satisfy Service
Occupation Tax liability in the amount claimed in the
certification, not to exceed 6.25% of the receipts subject to
tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's Purchase
Credit reported on annual returns due on or after January 1,
2005 will be disallowed for periods prior to September 1, 2004.
No Manufacturer's Purchase Credit may be used after September
30, 2003 through August 31, 2004 to satisfy any tax liability
imposed under this Act, including any audit liability.
    If the serviceman's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 20 of such year; with the return for April, May
and June of a given year being due by July 20 of such year; with
the return for July, August and September of a given year being
due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the serviceman's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 20 of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a serviceman may file his return, in the
case of any serviceman who ceases to engage in a kind of
business which makes him responsible for filing returns under
this Act, such serviceman shall file a final return under this
Act with the Department not more than 1 month after
discontinuing such business.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" means the sum of the
taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Where a serviceman collects the tax with respect to the
selling price of tangible personal property which he sells and
the purchaser thereafter returns such tangible personal
property and the serviceman refunds the selling price thereof
to the purchaser, such serviceman shall also refund, to the
purchaser, the tax so collected from the purchaser. When filing
his return for the period in which he refunds such tax to the
purchaser, the serviceman may deduct the amount of the tax so
refunded by him to the purchaser from any other Service
Occupation Tax, Service Use Tax, Retailers' Occupation Tax or
Use Tax which such serviceman may be required to pay or remit
to the Department, as shown by such return, provided that the
amount of the tax to be deducted shall previously have been
remitted to the Department by such serviceman. If the
serviceman shall not previously have remitted the amount of
such tax to the Department, he shall be entitled to no
deduction hereunder upon refunding such tax to the purchaser.
    If experience indicates such action to be practicable, the
Department may prescribe and furnish a combination or joint
return which will enable servicemen, who are required to file
returns hereunder and also under the Retailers' Occupation Tax
Act, the Use Tax Act or the Service Use Tax Act, to furnish all
the return information required by all said Acts on the one
form.
    Where the serviceman has more than one business registered
with the Department under separate registrations hereunder,
such serviceman shall file separate returns for each registered
business.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund the revenue realized for
the preceding month from the 1% tax on sales of food for human
consumption which is to be consumed off the premises where it
is sold (other than alcoholic beverages, soft drinks and food
which has been prepared for immediate consumption) and
prescription and nonprescription medicines, drugs, medical
appliances and insulin, urine testing materials, syringes and
needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund 4% of the
revenue realized for the preceding month from the 6.25% general
rate.
    Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the revenue
realized for the preceding month from the 6.25% general rate on
transfers of tangible personal property.
    Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
is now taxed at 6.25%.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to Section 3
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
Act, Section 9 of the Service Use Tax Act, and Section 9 of the
Service Occupation Tax Act, such Acts being hereinafter called
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
may be, of moneys being hereinafter called the "Tax Act
Amount", and (2) the amount transferred to the Build Illinois
Fund from the State and Local Sales Tax Reform Fund shall be
less than the Annual Specified Amount (as defined in Section 3
of the Retailers' Occupation Tax Act), an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and further provided, that if on the last
business day of any month the sum of (1) the Tax Act Amount
required to be deposited into the Build Illinois Account in the
Build Illinois Fund during such month and (2) the amount
transferred during such month to the Build Illinois Fund from
the State and Local Sales Tax Reform Fund shall have been less
than 1/12 of the Annual Specified Amount, an amount equal to
the difference shall be immediately paid into the Build
Illinois Fund from other moneys received by the Department
pursuant to the Tax Acts; and, further provided, that in no
event shall the payments required under the preceding proviso
result in aggregate payments into the Build Illinois Fund
pursuant to this clause (b) for any fiscal year in excess of
the greater of (i) the Tax Act Amount or (ii) the Annual
Specified Amount for such fiscal year; and, further provided,
that the amounts payable into the Build Illinois Fund under
this clause (b) shall be payable only until such time as the
aggregate amount on deposit under each trust indenture securing
Bonds issued and outstanding pursuant to the Build Illinois
Bond Act is sufficient, taking into account any future
investment income, to fully provide, in accordance with such
indenture, for the defeasance of or the payment of the
principal of, premium, if any, and interest on the Bonds
secured by such indenture and on any Bonds expected to be
issued thereafter and all fees and costs payable with respect
thereto, all as certified by the Director of the Bureau of the
Budget (now Governor's Office of Management and Budget). If on
the last business day of any month in which Bonds are
outstanding pursuant to the Build Illinois Bond Act, the
aggregate of the moneys deposited in the Build Illinois Bond
Account in the Build Illinois Fund in such month shall be less
than the amount required to be transferred in such month from
the Build Illinois Bond Account to the Build Illinois Bond
Retirement and Interest Fund pursuant to Section 13 of the
Build Illinois Bond Act, an amount equal to such deficiency
shall be immediately paid from other moneys received by the
Department pursuant to the Tax Acts to the Build Illinois Fund;
provided, however, that any amounts paid to the Build Illinois
Fund in any fiscal year pursuant to this sentence shall be
deemed to constitute payments pursuant to clause (b) of the
preceding sentence and shall reduce the amount otherwise
payable for such fiscal year pursuant to clause (b) of the
preceding sentence. The moneys received by the Department
pursuant to this Act and required to be deposited into the
Build Illinois Fund are subject to the pledge, claim and charge
set forth in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of the sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Remaining moneys received by the Department pursuant to
this Act shall be paid into the General Revenue Fund of the
State Treasury.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the taxpayer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the taxpayer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The taxpayer's annual return to the
Department shall also disclose the cost of goods sold by the
taxpayer during the year covered by such return, opening and
closing inventories of such goods for such year, cost of goods
used from stock or taken from stock and given away by the
taxpayer during such year, pay roll information of the
taxpayer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such taxpayer as hereinbefore
provided for in this Section.
    If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable
    for a penalty equal to 1/6 of 1% of the tax due from such
    taxpayer under this Act during the period to be covered by
    the annual return for each month or fraction of a month
    until such return is filed as required, the penalty to be
    assessed and collected in the same manner as any other
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall
    be liable for a penalty as described in Section 3-4 of the
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to a serviceman
who is not required to file an income tax return with the
United States Government.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, it shall be
permissible for manufacturers, importers and wholesalers whose
products are sold by numerous servicemen in Illinois, and who
wish to do so, to assume the responsibility for accounting and
paying to the Department all tax accruing under this Act with
respect to such sales, if the servicemen who are affected do
not make written objection to the Department to this
arrangement.
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
eff. 5-27-10.)
 
    Section 5-55. The Retailers' Occupation Tax Act is amended
by changing Section 3 as follows:
 
    (35 ILCS 120/3)  (from Ch. 120, par. 442)
    Sec. 3. Except as provided in this Section, on or before
the twentieth day of each calendar month, every person engaged
in the business of selling tangible personal property at retail
in this State during the preceding calendar month shall file a
return with the Department, stating:
        1. The name of the seller;
        2. His residence address and the address of his
    principal place of business and the address of the
    principal place of business (if that is a different
    address) from which he engages in the business of selling
    tangible personal property at retail in this State;
        3. Total amount of receipts received by him during the
    preceding calendar month or quarter, as the case may be,
    from sales of tangible personal property, and from services
    furnished, by him during such preceding calendar month or
    quarter;
        4. Total amount received by him during the preceding
    calendar month or quarter on charge and time sales of
    tangible personal property, and from services furnished,
    by him prior to the month or quarter for which the return
    is filed;
        5. Deductions allowed by law;
        6. Gross receipts which were received by him during the
    preceding calendar month or quarter and upon the basis of
    which the tax is imposed;
        7. The amount of credit provided in Section 2d of this
    Act;
        8. The amount of tax due;
        9. The signature of the taxpayer; and
        10. Such other reasonable information as the
    Department may require.
    If a taxpayer fails to sign a return within 30 days after
the proper notice and demand for signature by the Department,
the return shall be considered valid and any amount shown to be
due on the return shall be deemed assessed.
    Each return shall be accompanied by the statement of
prepaid tax issued pursuant to Section 2e for which credit is
claimed.
    Prior to October 1, 2003, and on and after September 1,
2004 a retailer may accept a Manufacturer's Purchase Credit
certification from a purchaser in satisfaction of Use Tax as
provided in Section 3-85 of the Use Tax Act if the purchaser
provides the appropriate documentation as required by Section
3-85 of the Use Tax Act. A Manufacturer's Purchase Credit
certification, accepted by a retailer prior to October 1, 2003
and on and after September 1, 2004 as provided in Section 3-85
of the Use Tax Act, may be used by that retailer to satisfy
Retailers' Occupation Tax liability in the amount claimed in
the certification, not to exceed 6.25% of the receipts subject
to tax from a qualifying purchase. A Manufacturer's Purchase
Credit reported on any original or amended return filed under
this Act after October 20, 2003 for reporting periods prior to
September 1, 2004 shall be disallowed. Manufacturer's
Purchaser Credit reported on annual returns due on or after
January 1, 2005 will be disallowed for periods prior to
September 1, 2004. No Manufacturer's Purchase Credit may be
used after September 30, 2003 through August 31, 2004 to
satisfy any tax liability imposed under this Act, including any
audit liability.
    The Department may require returns to be filed on a
quarterly basis. If so required, a return for each calendar
quarter shall be filed on or before the twentieth day of the
calendar month following the end of such calendar quarter. The
taxpayer shall also file a return with the Department for each
of the first two months of each calendar quarter, on or before
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from
    which he engages in the business of selling tangible
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him
    during the preceding calendar month from sales of tangible
    personal property by him during such preceding calendar
    month, including receipts from charge and time sales, but
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this
    Act;
        5. The amount of tax due; and
        6. Such other reasonable information as the Department
    may require.
    Beginning on October 1, 2003, any person who is not a
licensed distributor, importing distributor, or manufacturer,
as defined in the Liquor Control Act of 1934, but is engaged in
the business of selling, at retail, alcoholic liquor shall file
a statement with the Department of Revenue, in a format and at
a time prescribed by the Department, showing the total amount
paid for alcoholic liquor purchased during the preceding month
and such other information as is reasonably required by the
Department. The Department may adopt rules to require that this
statement be filed in an electronic or telephonic format. Such
rules may provide for exceptions from the filing requirements
of this paragraph. For the purposes of this paragraph, the term
"alcoholic liquor" shall have the meaning prescribed in the
Liquor Control Act of 1934.
    Beginning on October 1, 2003, every distributor, importing
distributor, and manufacturer of alcoholic liquor as defined in
the Liquor Control Act of 1934, shall file a statement with the
Department of Revenue, no later than the 10th day of the month
for the preceding month during which transactions occurred, by
electronic means, showing the total amount of gross receipts
from the sale of alcoholic liquor sold or distributed during
the preceding month to purchasers; identifying the purchaser to
whom it was sold or distributed; the purchaser's tax
registration number; and such other information reasonably
required by the Department. A distributor, importing
distributor, or manufacturer of alcoholic liquor must
personally deliver, mail, or provide by electronic means to
each retailer listed on the monthly statement a report
containing a cumulative total of that distributor's, importing
distributor's, or manufacturer's total sales of alcoholic
liquor to that retailer no later than the 10th day of the month
for the preceding month during which the transaction occurred.
The distributor, importing distributor, or manufacturer shall
notify the retailer as to the method by which the distributor,
importing distributor, or manufacturer will provide the sales
information. If the retailer is unable to receive the sales
information by electronic means, the distributor, importing
distributor, or manufacturer shall furnish the sales
information by personal delivery or by mail. For purposes of
this paragraph, the term "electronic means" includes, but is
not limited to, the use of a secure Internet website, e-mail,
or facsimile.
    If a total amount of less than $1 is payable, refundable or
creditable, such amount shall be disregarded if it is less than
50 cents and shall be increased to $1 if it is 50 cents or more.
    Beginning October 1, 1993, a taxpayer who has an average
monthly tax liability of $150,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1994, a taxpayer who has
an average monthly tax liability of $100,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 1995, a taxpayer who has
an average monthly tax liability of $50,000 or more shall make
all payments required by rules of the Department by electronic
funds transfer. Beginning October 1, 2000, a taxpayer who has
an annual tax liability of $200,000 or more shall make all
payments required by rules of the Department by electronic
funds transfer. The term "annual tax liability" shall be the
sum of the taxpayer's liabilities under this Act, and under all
other State and local occupation and use tax laws administered
by the Department, for the immediately preceding calendar year.
The term "average monthly tax liability" shall be the sum of
the taxpayer's liabilities under this Act, and under all other
State and local occupation and use tax laws administered by the
Department, for the immediately preceding calendar year
divided by 12. Beginning on October 1, 2002, a taxpayer who has
a tax liability in the amount set forth in subsection (b) of
Section 2505-210 of the Department of Revenue Law shall make
all payments required by rules of the Department by electronic
funds transfer.
    Before August 1 of each year beginning in 1993, the
Department shall notify all taxpayers required to make payments
by electronic funds transfer. All taxpayers required to make
payments by electronic funds transfer shall make those payments
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic
funds transfer may make payments by electronic funds transfer
with the permission of the Department.
    All taxpayers required to make payment by electronic funds
transfer and any taxpayers authorized to voluntarily make
payments by electronic funds transfer shall make those payments
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to
effectuate a program of electronic funds transfer and the
requirements of this Section.
    Any amount which is required to be shown or reported on any
return or other document under this Act shall, if such amount
is not a whole-dollar amount, be increased to the nearest
whole-dollar amount in any case where the fractional part of a
dollar is 50 cents or more, and decreased to the nearest
whole-dollar amount where the fractional part of a dollar is
less than 50 cents.
    If the retailer is otherwise required to file a monthly
return and if the retailer's average monthly tax liability to
the Department does not exceed $200, the Department may
authorize his returns to be filed on a quarter annual basis,
with the return for January, February and March of a given year
being due by April 20 of such year; with the return for April,
May and June of a given year being due by July 20 of such year;
with the return for July, August and September of a given year
being due by October 20 of such year, and with the return for
October, November and December of a given year being due by
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or
quarterly return and if the retailer's average monthly tax
liability with the Department does not exceed $50, the
Department may authorize his returns to be filed on an annual
basis, with the return for a given year being due by January 20
of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
    Notwithstanding any other provision in this Act concerning
the time within which a retailer may file his return, in the
case of any retailer who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such retailer shall file a final return under this Act with the
Department not more than one month after discontinuing such
business.
    Where the same person has more than one business registered
with the Department under separate registrations under this
Act, such person may not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    In addition, with respect to motor vehicles, watercraft,
aircraft, and trailers that are required to be registered with
an agency of this State, every retailer selling this kind of
tangible personal property shall file, with the Department,
upon a form to be prescribed and supplied by the Department, a
separate return for each such item of tangible personal
property which the retailer sells, except that if, in the same
transaction, (i) a retailer of aircraft, watercraft, motor
vehicles or trailers transfers more than one aircraft,
watercraft, motor vehicle or trailer to another aircraft,
watercraft, motor vehicle retailer or trailer retailer for the
purpose of resale or (ii) a retailer of aircraft, watercraft,
motor vehicles, or trailers transfers more than one aircraft,
watercraft, motor vehicle, or trailer to a purchaser for use as
a qualifying rolling stock as provided in Section 2-5 of this
Act, then that seller may report the transfer of all aircraft,
watercraft, motor vehicles or trailers involved in that
transaction to the Department on the same uniform
invoice-transaction reporting return form. For purposes of
this Section, "watercraft" means a Class 2, Class 3, or Class 4
watercraft as defined in Section 3-2 of the Boat Registration
and Safety Act, a personal watercraft, or any boat equipped
with an inboard motor.
    Any retailer who sells only motor vehicles, watercraft,
aircraft, or trailers that are required to be registered with
an agency of this State, so that all retailers' occupation tax
liability is required to be reported, and is reported, on such
transaction reporting returns and who is not otherwise required
to file monthly or quarterly returns, need not file monthly or
quarterly returns. However, those retailers shall be required
to file returns on an annual basis.
    The transaction reporting return, in the case of motor
vehicles or trailers that are required to be registered with an
agency of this State, shall be the same document as the Uniform
Invoice referred to in Section 5-402 of The Illinois Vehicle
Code and must show the name and address of the seller; the name
and address of the purchaser; the amount of the selling price
including the amount allowed by the retailer for traded-in
property, if any; the amount allowed by the retailer for the
traded-in tangible personal property, if any, to the extent to
which Section 1 of this Act allows an exemption for the value
of traded-in property; the balance payable after deducting such
trade-in allowance from the total selling price; the amount of
tax due from the retailer with respect to such transaction; the
amount of tax collected from the purchaser by the retailer on
such transaction (or satisfactory evidence that such tax is not
due in that particular instance, if that is claimed to be the
fact); the place and date of the sale; a sufficient
identification of the property sold; such other information as
is required in Section 5-402 of The Illinois Vehicle Code, and
such other information as the Department may reasonably
require.
    The transaction reporting return in the case of watercraft
or aircraft must show the name and address of the seller; the
name and address of the purchaser; the amount of the selling
price including the amount allowed by the retailer for
traded-in property, if any; the amount allowed by the retailer
for the traded-in tangible personal property, if any, to the
extent to which Section 1 of this Act allows an exemption for
the value of traded-in property; the balance payable after
deducting such trade-in allowance from the total selling price;
the amount of tax due from the retailer with respect to such
transaction; the amount of tax collected from the purchaser by
the retailer on such transaction (or satisfactory evidence that
such tax is not due in that particular instance, if that is
claimed to be the fact); the place and date of the sale, a
sufficient identification of the property sold, and such other
information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later
than 20 days after the day of delivery of the item that is
being sold, but may be filed by the retailer at any time sooner
than that if he chooses to do so. The transaction reporting
return and tax remittance or proof of exemption from the
Illinois use tax may be transmitted to the Department by way of
the State agency with which, or State officer with whom the
tangible personal property must be titled or registered (if
titling or registration is required) if the Department and such
agency or State officer determine that this procedure will
expedite the processing of applications for title or
registration.
    With each such transaction reporting return, the retailer
shall remit the proper amount of tax due (or shall submit
satisfactory evidence that the sale is not taxable if that is
the case), to the Department or its agents, whereupon the
Department shall issue, in the purchaser's name, a use tax
receipt (or a certificate of exemption if the Department is
satisfied that the particular sale is tax exempt) which such
purchaser may submit to the agency with which, or State officer
with whom, he must title or register the tangible personal
property that is involved (if titling or registration is
required) in support of such purchaser's application for an
Illinois certificate or other evidence of title or registration
to such tangible personal property.
    No retailer's failure or refusal to remit tax under this
Act precludes a user, who has paid the proper tax to the
retailer, from obtaining his certificate of title or other
evidence of title or registration (if titling or registration
is required) upon satisfying the Department that such user has
paid the proper tax (if tax is due) to the retailer. The
Department shall adopt appropriate rules to carry out the
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer
wants the transaction reporting return filed and the payment of
the tax or proof of exemption made to the Department before the
retailer is willing to take these actions and such user has not
paid the tax to the retailer, such user may certify to the fact
of such delay by the retailer and may (upon the Department
being satisfied of the truth of such certification) transmit
the information required by the transaction reporting return
and the remittance for tax or proof of exemption directly to
the Department and obtain his tax receipt or exemption
determination, in which event the transaction reporting return
and tax remittance (if a tax payment was required) shall be
credited by the Department to the proper retailer's account
with the Department, but without the 2.1% or 1.75% discount
provided for in this Section being allowed. When the user pays
the tax directly to the Department, he shall pay the tax in the
same amount and in the same form in which it would be remitted
if the tax had been remitted to the Department by the retailer.
    Refunds made by the seller during the preceding return
period to purchasers, on account of tangible personal property
returned to the seller, shall be allowed as a deduction under
subdivision 5 of his monthly or quarterly return, as the case
may be, in case the seller had theretofore included the
receipts from the sale of such tangible personal property in a
return filed by him and had paid the tax imposed by this Act
with respect to such receipts.
    Where the seller is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
    Where the seller is a limited liability company, the return
filed on behalf of the limited liability company shall be
signed by a manager, member, or properly accredited agent of
the limited liability company.
    Except as provided in this Section, the retailer filing the
return under this Section shall, at the time of filing such
return, pay to the Department the amount of tax imposed by this
Act less a discount of 2.1% prior to January 1, 1990 and 1.75%
on and after January 1, 1990, or $5 per calendar year,
whichever is greater, which is allowed to reimburse the
retailer for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax and supplying
data to the Department on request. Any prepayment made pursuant
to Section 2d of this Act shall be included in the amount on
which such 2.1% or 1.75% discount is computed. In the case of
retailers who report and pay the tax on a transaction by
transaction basis, as provided in this Section, such discount
shall be taken with each such tax remittance instead of when
such retailer files his periodic return.
    Before October 1, 2000, if the taxpayer's average monthly
tax liability to the Department under this Act, the Use Tax
Act, the Service Occupation Tax Act, and the Service Use Tax
Act, excluding any liability for prepaid sales tax to be
remitted in accordance with Section 2d of this Act, was $10,000
or more during the preceding 4 complete calendar quarters, he
shall file a return with the Department each month by the 20th
day of the month next following the month during which such tax
liability is incurred and shall make payments to the Department
on or before the 7th, 15th, 22nd and last day of the month
during which such liability is incurred. On and after October
1, 2000, if the taxpayer's average monthly tax liability to the
Department under this Act, the Use Tax Act, the Service
Occupation Tax Act, and the Service Use Tax Act, excluding any
liability for prepaid sales tax to be remitted in accordance
with Section 2d of this Act, was $20,000 or more during the
preceding 4 complete calendar quarters, he shall file a return
with the Department each month by the 20th day of the month
next following the month during which such tax liability is
incurred and shall make payment to the Department on or before
the 7th, 15th, 22nd and last day of the month during which such
liability is incurred. If the month during which such tax
liability is incurred began prior to January 1, 1985, each
payment shall be in an amount equal to 1/4 of the taxpayer's
actual liability for the month or an amount set by the
Department not to exceed 1/4 of the average monthly liability
of the taxpayer to the Department for the preceding 4 complete
calendar quarters (excluding the month of highest liability and
the month of lowest liability in such 4 quarter period). If the
month during which such tax liability is incurred begins on or
after January 1, 1985 and prior to January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 27.5% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1987 and prior to January 1, 1988, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year. If
the month during which such tax liability is incurred begins on
or after January 1, 1988, and prior to January 1, 1989, or
begins on or after January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year. If the month during which
such tax liability is incurred begins on or after January 1,
1989, and prior to January 1, 1996, each payment shall be in an
amount equal to 22.5% of the taxpayer's actual liability for
the month or 25% of the taxpayer's liability for the same
calendar month of the preceding year or 100% of the taxpayer's
actual liability for the quarter monthly reporting period. The
amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month. Before October 1, 2000, once applicable, the
requirement of the making of quarter monthly payments to the
Department by taxpayers having an average monthly tax liability
of $10,000 or more as determined in the manner provided above
shall continue until such taxpayer's average monthly liability
to the Department during the preceding 4 complete calendar
quarters (excluding the month of highest liability and the
month of lowest liability) is less than $9,000, or until such
taxpayer's average monthly liability to the Department as
computed for each calendar quarter of the 4 preceding complete
calendar quarter period is less than $10,000. However, if a
taxpayer can show the Department that a substantial change in
the taxpayer's business has occurred which causes the taxpayer
to anticipate that his average monthly tax liability for the
reasonably foreseeable future will fall below the $10,000
threshold stated above, then such taxpayer may petition the
Department for a change in such taxpayer's reporting status. On
and after October 1, 2000, once applicable, the requirement of
the making of quarter monthly payments to the Department by
taxpayers having an average monthly tax liability of $20,000 or
more as determined in the manner provided above shall continue
until such taxpayer's average monthly liability to the
Department during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarter period is less than $20,000. However, if a taxpayer can
show the Department that a substantial change in the taxpayer's
business has occurred which causes the taxpayer to anticipate
that his average monthly tax liability for the reasonably
foreseeable future will fall below the $20,000 threshold stated
above, then such taxpayer may petition the Department for a
change in such taxpayer's reporting status. The Department
shall change such taxpayer's reporting status unless it finds
that such change is seasonal in nature and not likely to be
long term. If any such quarter monthly payment is not paid at
the time or in the amount required by this Section, then the
taxpayer shall be liable for penalties and interest on the
difference between the minimum amount due as a payment and the
amount of such quarter monthly payment actually and timely
paid, except insofar as the taxpayer has previously made
payments for that month to the Department in excess of the
minimum payments previously due as provided in this Section.
The Department shall make reasonable rules and regulations to
govern the quarter monthly payment amount and quarter monthly
payment dates for taxpayers who file on other than a calendar
monthly basis.
    The provisions of this paragraph apply before October 1,
2001. Without regard to whether a taxpayer is required to make
quarter monthly payments as specified above, any taxpayer who
is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes which average in
excess of $25,000 per month during the preceding 2 complete
calendar quarters, shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which such liability is incurred. If the month
during which such tax liability is incurred began prior to the
effective date of this amendatory Act of 1985, each payment
shall be in an amount not less than 22.5% of the taxpayer's
actual liability under Section 2d. If the month during which
such tax liability is incurred begins on or after January 1,
1986, each payment shall be in an amount equal to 22.5% of the
taxpayer's actual liability for the month or 27.5% of the
taxpayer's liability for the same calendar month of the
preceding calendar year. If the month during which such tax
liability is incurred begins on or after January 1, 1987, each
payment shall be in an amount equal to 22.5% of the taxpayer's
actual liability for the month or 26.25% of the taxpayer's
liability for the same calendar month of the preceding year.
The amount of such quarter monthly payments shall be credited
against the final tax liability of the taxpayer's return for
that month filed under this Section or Section 2f, as the case
may be. Once applicable, the requirement of the making of
quarter monthly payments to the Department pursuant to this
paragraph shall continue until such taxpayer's average monthly
prepaid tax collections during the preceding 2 complete
calendar quarters is $25,000 or less. If any such quarter
monthly payment is not paid at the time or in the amount
required, the taxpayer shall be liable for penalties and
interest on such difference, except insofar as the taxpayer has
previously made payments for that month in excess of the
minimum payments previously due.
    The provisions of this paragraph apply on and after October
1, 2001. Without regard to whether a taxpayer is required to
make quarter monthly payments as specified above, any taxpayer
who is required by Section 2d of this Act to collect and remit
prepaid taxes and has collected prepaid taxes that average in
excess of $20,000 per month during the preceding 4 complete
calendar quarters shall file a return with the Department as
required by Section 2f and shall make payments to the
Department on or before the 7th, 15th, 22nd and last day of the
month during which the liability is incurred. Each payment
shall be in an amount equal to 22.5% of the taxpayer's actual
liability for the month or 25% of the taxpayer's liability for
the same calendar month of the preceding year. The amount of
the quarter monthly payments shall be credited against the
final tax liability of the taxpayer's return for that month
filed under this Section or Section 2f, as the case may be.
Once applicable, the requirement of the making of quarter
monthly payments to the Department pursuant to this paragraph
shall continue until the taxpayer's average monthly prepaid tax
collections during the preceding 4 complete calendar quarters
(excluding the month of highest liability and the month of
lowest liability) is less than $19,000 or until such taxpayer's
average monthly liability to the Department as computed for
each calendar quarter of the 4 preceding complete calendar
quarters is less than $20,000. If any such quarter monthly
payment is not paid at the time or in the amount required, the
taxpayer shall be liable for penalties and interest on such
difference, except insofar as the taxpayer has previously made
payments for that month in excess of the minimum payments
previously due.
    If any payment provided for in this Section exceeds the
taxpayer's liabilities under this Act, the Use Tax Act, the
Service Occupation Tax Act and the Service Use Tax Act, as
shown on an original monthly return, the Department shall, if
requested by the taxpayer, issue to the taxpayer a credit
memorandum no later than 30 days after the date of payment. The
credit evidenced by such credit memorandum may be assigned by
the taxpayer to a similar taxpayer under this Act, the Use Tax
Act, the Service Occupation Tax Act or the Service Use Tax Act,
in accordance with reasonable rules and regulations to be
prescribed by the Department. If no such request is made, the
taxpayer may credit such excess payment against tax liability
subsequently to be remitted to the Department under this Act,
the Use Tax Act, the Service Occupation Tax Act or the Service
Use Tax Act, in accordance with reasonable rules and
regulations prescribed by the Department. If the Department
subsequently determined that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's 2.1%
and 1.75% vendor's discount shall be reduced by 2.1% or 1.75%
of the difference between the credit taken and that actually
due, and that taxpayer shall be liable for penalties and
interest on such difference.
    If a retailer of motor fuel is entitled to a credit under
Section 2d of this Act which exceeds the taxpayer's liability
to the Department under this Act for the month which the
taxpayer is filing a return, the Department shall issue the
taxpayer a credit memorandum for the excess.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund, a special fund in the
State treasury which is hereby created, the net revenue
realized for the preceding month from the 1% tax on sales of
food for human consumption which is to be consumed off the
premises where it is sold (other than alcoholic beverages, soft
drinks and food which has been prepared for immediate
consumption) and prescription and nonprescription medicines,
drugs, medical appliances and insulin, urine testing
materials, syringes and needles used by diabetics.
    Beginning January 1, 1990, each month the Department shall
pay into the County and Mass Transit District Fund, a special
fund in the State treasury which is hereby created, 4% of the
net revenue realized for the preceding month from the 6.25%
general rate.
    Beginning August 1, 2000, each month the Department shall
pay into the County and Mass Transit District Fund 20% of the
net revenue realized for the preceding month from the 1.25%
rate on the selling price of motor fuel and gasohol. Beginning
September 1, 2010, each month the Department shall pay into the
County and Mass Transit District Fund 20% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall
pay into the Local Government Tax Fund 16% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of tangible personal property.
    Beginning August 1, 2000, each month the Department shall
pay into the Local Government Tax Fund 80% of the net revenue
realized for the preceding month from the 1.25% rate on the
selling price of motor fuel and gasohol. Beginning September 1,
2010, each month the Department shall pay into the Local
Government Tax Fund 80% of the net revenue realized for the
preceding month from the 1.25% rate on the selling price of
sales tax holiday items.
    Beginning October 1, 2009, each month the Department shall
pay into the Capital Projects Fund an amount that is equal to
an amount estimated by the Department to represent 80% of the
net revenue realized for the preceding month from the sale of
candy, grooming and hygiene products, and soft drinks that had
been taxed at a rate of 1% prior to September 1, 2009 but that
is now taxed at 6.25%.
    Beginning July 1, 2011, each month the Department shall pay
into the Clean Air Act (CAA) Permit Fund 80% of the net revenue
realized for the preceding month from the 6.25% general rate on
the selling price of sorbents used in Illinois in the process
of sorbent injection as used to comply with the Environmental
Protection Act or the federal Clean Air Act, but the total
payment into the Clean Air Act (CAA) Permit Fund under this Act
and the Use Tax Act shall not exceed $2,000,000 in any fiscal
year.
    Of the remainder of the moneys received by the Department
pursuant to this Act, (a) 1.75% thereof shall be paid into the
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
and after July 1, 1989, 3.8% thereof shall be paid into the
Build Illinois Fund; provided, however, that if in any fiscal
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
may be, of the moneys received by the Department and required
to be paid into the Build Illinois Fund pursuant to this Act,
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax
Act, and Section 9 of the Service Occupation Tax Act, such Acts
being hereinafter called the "Tax Acts" and such aggregate of
2.2% or 3.8%, as the case may be, of moneys being hereinafter
called the "Tax Act Amount", and (2) the amount transferred to
the Build Illinois Fund from the State and Local Sales Tax
Reform Fund shall be less than the Annual Specified Amount (as
hereinafter defined), an amount equal to the difference shall
be immediately paid into the Build Illinois Fund from other
moneys received by the Department pursuant to the Tax Acts; the
"Annual Specified Amount" means the amounts specified below for
fiscal years 1986 through 1993:
Fiscal YearAnnual Specified Amount
1986$54,800,000
1987$76,650,000
1988$80,480,000
1989$88,510,000
1990$115,330,000
1991$145,470,000
1992$182,730,000
1993$206,520,000;
and means the Certified Annual Debt Service Requirement (as
defined in Section 13 of the Build Illinois Bond Act) or the
Tax Act Amount, whichever is greater, for fiscal year 1994 and
each fiscal year thereafter; and further provided, that if on
the last business day of any month the sum of (1) the Tax Act
Amount required to be deposited into the Build Illinois Bond
Account in the Build Illinois Fund during such month and (2)
the amount transferred to the Build Illinois Fund from the
State and Local Sales Tax Reform Fund shall have been less than
1/12 of the Annual Specified Amount, an amount equal to the
difference shall be immediately paid into the Build Illinois
Fund from other moneys received by the Department pursuant to
the Tax Acts; and, further provided, that in no event shall the
payments required under the preceding proviso result in
aggregate payments into the Build Illinois Fund pursuant to
this clause (b) for any fiscal year in excess of the greater of
(i) the Tax Act Amount or (ii) the Annual Specified Amount for
such fiscal year. The amounts payable into the Build Illinois
Fund under clause (b) of the first sentence in this paragraph
shall be payable only until such time as the aggregate amount
on deposit under each trust indenture securing Bonds issued and
outstanding pursuant to the Build Illinois Bond Act is
sufficient, taking into account any future investment income,
to fully provide, in accordance with such indenture, for the
defeasance of or the payment of the principal of, premium, if
any, and interest on the Bonds secured by such indenture and on
any Bonds expected to be issued thereafter and all fees and
costs payable with respect thereto, all as certified by the
Director of the Bureau of the Budget (now Governor's Office of
Management and Budget). If on the last business day of any
month in which Bonds are outstanding pursuant to the Build
Illinois Bond Act, the aggregate of moneys deposited in the
Build Illinois Bond Account in the Build Illinois Fund in such
month shall be less than the amount required to be transferred
in such month from the Build Illinois Bond Account to the Build
Illinois Bond Retirement and Interest Fund pursuant to Section
13 of the Build Illinois Bond Act, an amount equal to such
deficiency shall be immediately paid from other moneys received
by the Department pursuant to the Tax Acts to the Build
Illinois Fund; provided, however, that any amounts paid to the
Build Illinois Fund in any fiscal year pursuant to this
sentence shall be deemed to constitute payments pursuant to
clause (b) of the first sentence of this paragraph and shall
reduce the amount otherwise payable for such fiscal year
pursuant to that clause (b). The moneys received by the
Department pursuant to this Act and required to be deposited
into the Build Illinois Fund are subject to the pledge, claim
and charge set forth in Section 12 of the Build Illinois Bond
Act.
    Subject to payment of amounts into the Build Illinois Fund
as provided in the preceding paragraph or in any amendment
thereto hereafter enacted, the following specified monthly
installment of the amount requested in the certificate of the
Chairman of the Metropolitan Pier and Exposition Authority
provided under Section 8.25f of the State Finance Act, but not
in excess of sums designated as "Total Deposit", shall be
deposited in the aggregate from collections under Section 9 of
the Use Tax Act, Section 9 of the Service Use Tax Act, Section
9 of the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act into the McCormick Place
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000
2025 275,000,000
2026 279,000,000
2027 292,000,000
2028 307,000,000
2029 322,000,000
2030 338,000,000
2031 350,000,000
2032 350,000,000
and
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal
year thereafter, one-eighth of the amount requested in the
certificate of the Chairman of the Metropolitan Pier and
Exposition Authority for that fiscal year, less the amount
deposited into the McCormick Place Expansion Project Fund by
the State Treasurer in the respective month under subsection
(g) of Section 13 of the Metropolitan Pier and Exposition
Authority Act, plus cumulative deficiencies in the deposits
required under this Section for previous months and years,
shall be deposited into the McCormick Place Expansion Project
Fund, until the full amount requested for the fiscal year, but
not in excess of the amount specified above as "Total Deposit",
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning July 1, 1993 and ending on September 30,
2013, the Department shall each month pay into the Illinois Tax
Increment Fund 0.27% of 80% of the net revenue realized for the
preceding month from the 6.25% general rate on the selling
price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund
and the McCormick Place Expansion Project Fund pursuant to the
preceding paragraphs or in any amendments thereto hereafter
enacted, beginning with the receipt of the first report of
taxes paid by an eligible business and continuing for a 25-year
period, the Department shall each month pay into the Energy
Infrastructure Fund 80% of the net revenue realized from the
6.25% general rate on the selling price of Illinois-mined coal
that was sold to an eligible business. For purposes of this
paragraph, the term "eligible business" means a new electric
generating facility certified pursuant to Section 605-332 of
the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois.
    Of the remainder of the moneys received by the Department
pursuant to this Act, 75% thereof shall be paid into the State
Treasury and 25% shall be reserved in a special account and
used only for the transfer to the Common School Fund as part of
the monthly transfer from the General Revenue Fund in
accordance with Section 8a of the State Finance Act.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the retailer's last Federal
income tax return. If the total receipts of the business as
reported in the Federal income tax return do not agree with the
gross receipts reported to the Department of Revenue for the
same period, the retailer shall attach to his annual return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The retailer's annual return to the
Department shall also disclose the cost of goods sold by the
retailer during the year covered by such return, opening and
closing inventories of such goods for such year, costs of goods
used from stock or taken from stock and given away by the
retailer during such year, payroll information of the
retailer's business during such year and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual returns filed by such retailer as provided for in
this Section.
    If the annual information return required by this Section
is not filed when and as required, the taxpayer shall be liable
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable
    for a penalty equal to 1/6 of 1% of the tax due from such
    taxpayer under this Act during the period to be covered by
    the annual return for each month or fraction of a month
    until such return is filed as required, the penalty to be
    assessed and collected in the same manner as any other
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall
    be liable for a penalty as described in Section 3-4 of the
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The provisions of this Section concerning the filing of an
annual information return do not apply to a retailer who is not
required to file an income tax return with the United States
Government.
    As soon as possible after the first day of each month, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to the Motor Fuel Tax Fund an amount
equal to 1.7% of 80% of the net revenue realized under this Act
for the second preceding month. Beginning April 1, 2000, this
transfer is no longer required and shall not be made.
    Net revenue realized for a month shall be the revenue
collected by the State pursuant to this Act, less the amount
paid out during that month as refunds to taxpayers for
overpayment of liability.
    For greater simplicity of administration, manufacturers,
importers and wholesalers whose products are sold at retail in
Illinois by numerous retailers, and who wish to do so, may
assume the responsibility for accounting and paying to the
Department all tax accruing under this Act with respect to such
sales, if the retailers who are affected do not make written
objection to the Department to this arrangement.
    Any person who promotes, organizes, provides retail
selling space for concessionaires or other types of sellers at
the Illinois State Fair, DuQuoin State Fair, county fairs,
local fairs, art shows, flea markets and similar exhibitions or
events, including any transient merchant as defined by Section
2 of the Transient Merchant Act of 1987, is required to file a
report with the Department providing the name of the merchant's
business, the name of the person or persons engaged in
merchant's business, the permanent address and Illinois
Retailers Occupation Tax Registration Number of the merchant,
the dates and location of the event and other reasonable
information that the Department may require. The report must be
filed not later than the 20th day of the month next following
the month during which the event with retail sales was held.
Any person who fails to file a report required by this Section
commits a business offense and is subject to a fine not to
exceed $250.
    Any person engaged in the business of selling tangible
personal property at retail as a concessionaire or other type
of seller at the Illinois State Fair, county fairs, art shows,
flea markets and similar exhibitions or events, or any
transient merchants, as defined by Section 2 of the Transient
Merchant Act of 1987, may be required to make a daily report of
the amount of such sales to the Department and to make a daily
payment of the full amount of tax due. The Department shall
impose this requirement when it finds that there is a
significant risk of loss of revenue to the State at such an
exhibition or event. Such a finding shall be based on evidence
that a substantial number of concessionaires or other sellers
who are not residents of Illinois will be engaging in the
business of selling tangible personal property at retail at the
exhibition or event, or other evidence of a significant risk of
loss of revenue to the State. The Department shall notify
concessionaires and other sellers affected by the imposition of
this requirement. In the absence of notification by the
Department, the concessionaires and other sellers shall file
their returns as otherwise required in this Section.
(Source: P.A. 96-34, eff. 7-13-09; 96-38, eff. 7-13-09; 96-898,
eff. 5-27-10; 96-1012, eff. 7-7-10; 97-95, eff. 7-12-11;
97-333, eff. 8-12-11.)
 
    Section 5-60. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
 
    (35 ILCS 505/8)  (from Ch. 120, par. 424)
    Sec. 8. Except as provided in Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by member
jurisdictions participating in the International Fuel Tax
Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
    (a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
    (b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
    (c) $3,500,000 shall be transferred each month to the Grade
Crossing Protection Fund to be used as follows: not less than
$12,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
fiscal year 2010 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall be
accounted for as part of the rail carrier portion of such funds
and shall be used to pay the cost of administration of the
Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to be
used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost
apportioned by such Commission to the State to cover the
interest of the public in the use of highways, roads, streets,
or pedestrian walkways in the county highway system, township
and district road system, or municipal street system as defined
in the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access to
property or improvement of any grade crossing and grade
crossing surface including the necessary highway approaches
thereto of any railroad across the highway or public road, or
for the installation, construction, reconstruction, or
maintenance of a pedestrian walkway over or under a railroad
right-of-way, as provided for in and in accordance with Section
18c-7401 of the Illinois Vehicle Code. The Commission may order
up to $2,000,000 per year in Grade Crossing Protection Fund
moneys for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For
purposes of this requirement an "accrual basis" assumes that
the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
    (d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
        (1) the costs of the Department of Revenue in
    administering this Act;
        (2) the costs of the Department of Transportation in
    performing its duties imposed by the Illinois Highway Code
    for supervising the use of motor fuel tax funds apportioned
    to municipalities, counties and road districts;
        (3) refunds provided for in Section 13, refunds for
    overpayment of decal fees paid under Section 13a.4 of this
    Act, and refunds provided for under the terms of the
    International Fuel Tax Agreement referenced in Section
    14a;
        (4) from October 1, 1985 until June 30, 1994, the
    administration of the Vehicle Emissions Inspection Law,
    which amount shall be certified monthly by the
    Environmental Protection Agency to the State Comptroller
    and shall promptly be transferred by the State Comptroller
    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
    Inspection Fund, and for the period July 1, 1994 through
    June 30, 2000, one-twelfth of $25,000,000 each month, for
    the period July 1, 2000 through June 30, 2003, one-twelfth
    of $30,000,000 each month, and $15,000,000 on July 1, 2003,
    and $15,000,000 on January 1, 2004, and $15,000,000 on each
    July 1 and October 1, or as soon thereafter as may be
    practical, during the period July 1, 2004 through June 30,
    2012, and $30,000,000 on June 1, 2013, or as soon
    thereafter as may be practical, and $15,000,000 on July 1
    and October 1, or as soon thereafter as may be practical,
    during the period of July 1, 2013 through June 30, 2014,
    for the administration of the Vehicle Emissions Inspection
    Law of 2005, to be transferred by the State Comptroller and
    Treasurer from the Motor Fuel Tax Fund into the Vehicle
    Inspection Fund;
        (5) amounts ordered paid by the Court of Claims; and
        (6) payment of motor fuel use taxes due to member
    jurisdictions under the terms of the International Fuel Tax
    Agreement. The Department shall certify these amounts to
    the Comptroller by the 15th day of each month; the
    Comptroller shall cause orders to be drawn for such
    amounts, and the Treasurer shall administer those amounts
    on or before the last day of each month;
    (e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
        (1) Until January 1, 2000, 58.4%, and beginning January
    1, 2000, 45.6% shall be deposited as follows:
            (A) 37% into the State Construction Account Fund,
        and
            (B) 63% into the Road Fund, $1,250,000 of which
        shall be reserved each month for the Department of
        Transportation to be used in accordance with the
        provisions of Sections 6-901 through 6-906 of the
        Illinois Highway Code;
        (2) Until January 1, 2000, 41.6%, and beginning January
    1, 2000, 54.4% shall be transferred to the Department of
    Transportation to be distributed as follows:
            (A) 49.10% to the municipalities of the State,
            (B) 16.74% to the counties of the State having
        1,000,000 or more inhabitants,
            (C) 18.27% to the counties of the State having less
        than 1,000,000 inhabitants,
            (D) 15.89% to the road districts of the State.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census
for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
    As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received
from the residents of such counties, respectively, during the
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year prior to 2011, no allocation shall be
made for any road district unless it levied a tax for road and
bridge purposes in an amount which will require the extension
of such tax against the taxable property in any such road
district at a rate of not less than either .08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which such tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less. Beginning
July 1, 2011 and each July 1 thereafter, an allocation shall be
made for any road district if it levied a tax for road and
bridge purposes. In counties other than DuPage County, if the
amount of the tax levy requires the extension of the tax
against the taxable property in the road district at a rate
that is less than 0.08% of the value thereof, based upon the
assessment for the year immediately prior to the year in which
the tax was levied and as equalized by the Department of
Revenue, then the amount of the allocation for that road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by the
district by 0.08%. In DuPage County, if the amount of the tax
levy requires the extension of the tax against the taxable
property in the road district at a rate that is less than the
lesser of (i) 0.08% of the value of the taxable property in the
road district, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue, or (ii) a rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district, then the amount of the
allocation for the road district shall be a percentage of the
maximum allocation equal to the percentage obtained by dividing
the rate extended by the district by the lesser of (i) 0.08% or
(ii) the rate that will yield an amount equal to $12,000 per
mile of road under the jurisdiction of the road district.
    Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a proper
compliance with this Section and shall qualify such road
district for an allotment under this Section. Beginning in 2011
and thereafter, if any road district has levied a special tax
for road purposes under Sections 6-601, 6-602, and 6-603 of the
Illinois Highway Code, and the tax was levied in an amount that
would require extension at a rate of not less than 0.08% of the
value of the taxable property of that road district, as
equalized or assessed by the Department of Revenue or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, that levy shall be deemed a proper
compliance with this Section and shall qualify such road
district for a full, rather than proportionate, allotment under
this Section. If the levy for the special tax is less than
0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment under
this Section. If the levy for the special tax is equal to or
less than any other levy for road and bridge purposes, then any
allotment under this Section shall be determined by the other
levy for road and bridge purposes.
    Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section and
shall qualify the road district for an allotment under this
Section.
    In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road
districts may retain their entitlement to a motor fuel tax
allotment or, beginning in 2011, their entitlement to a full
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
    As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "township or district road" also
includes such roads as are maintained by park districts, forest
preserve districts and conservation districts. The Department
of Transportation shall determine the mileage of all township
and district roads for the purposes of making allotments and
allocations of motor fuel tax funds for use in road districts.
    Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 96-34, eff. 7-13-09; 96-45, eff. 7-15-09; 96-959,
eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1024, eff. 7-12-10;
96-1384, eff. 7-29-10; 97-72, eff. 7-1-11; 97-333, eff.
8-12-11.)
 
    Section 5-65. The Illinois Independent Tax Tribunal Act of
2012 is amended by changing Section 1-15 as follows:
 
    (35 ILCS 1010/1-15)
    Sec. 1-15. Independent Tax Tribunal; establishment.
    (a) For the purpose of effectuating the policy declared in
Section 1-5 of this Act, a State agency known as the Illinois
Independent Tax Tribunal is created. The Tax Tribunal shall
have the powers and duties enumerated in this Act, together
with such others conferred upon it by law. The Tax Tribunal
shall operate as an independent agency, and shall be separate
from the authority of the Director of Revenue and the
Department of Revenue.
    (b) Except as otherwise limited by this Act, the Tax
Tribunal has all of the powers necessary or convenient to carry
out the purposes and provisions of this Act, including, without
limitation, each of the following:
        (1) To have a seal, and to alter that seal at pleasure,
    and to use it by causing it or a facsimile to be affixed or
    impressed or reproduced in any other manner.
        (2) To accept and expend appropriations.
        (3) To obtain and employ personnel as required in this
    Act, including any additional personnel necessary to
    fulfill the Tax Tribunal's purposes, and to make
    expenditures for personnel within the appropriations for
    that purpose.
        (4) To maintain offices at such places as required
    under this Act, and elsewhere as the Tax Tribunal may
    determine.
        (5) To engage in any activity or operation that is
    incidental to and in furtherance of efficient operation to
    accomplish the Tax Tribunal's purposes.
    (c) Unless otherwise stated, the Tax Tribunal is subject to
the provisions of all applicable laws, including, but not
limited to, each of the following:
        (1) The State Records Act.
        (2) The Illinois Procurement Code, except that the
    Illinois Procurement Code does not apply to the hiring of
    the chief administrative law judge or other administrative
    law judges pursuant to Section 1-25 of this Act.
        (3) The Freedom of Information Act, except as otherwise
    provided in Section 7 of that Act.
        (4) The State Property Control Act.
        (5) The State Officials and Employees Ethics Act.
        (6) The Illinois Administrative Procedure Act, to the
    extent not inconsistent with the provisions of this Act.
        (7) The Illinois State Auditing Act. For purposes of
    the Illinois State Auditing Act, the Tax Tribunal is a
    "State agency" within the meaning of the Act and is subject
    to the jurisdiction of the Auditor General.
    (d) Notwithstanding any provision in the tax statutes
listed in Section 1-45 of this Act, the The Tax Tribunal shall
exercise its jurisdiction on and after January 1, 2014, and any
protests prior to that date shall continue to be filed with the
Department, and the Department shall exercise jurisdiction
over such matters July 1, 2013, but the administrative law
judges of the Tax Tribunal may be appointed prior to that date
and may take any action prior to that date that is necessary to
enable the Tax Tribunal to properly exercise its jurisdiction
on or after that date. Any administrative proceeding commenced
on or after June 1, 2013 prior to July 1, 2013, that would
otherwise be subject to the jurisdiction of the Illinois
Independent Tax Tribunal may be conducted according to the
procedures set forth in this Act if the taxpayer so elects.
Such an election shall be irrevocable and may be made on or
after January 1, 2014 July 1, 2013, but no later than February
1, 2014 30 days after the date on which the taxpayer's protest
was filed.
(Source: P.A. 97-1129, eff. 8-28-12; revised 10-10-12.)
 
    Section 5-70. The Illinois Pension Code is amended by
changing Section 14-131 as follows:
 
    (40 ILCS 5/14-131)
    Sec. 14-131. Contributions by State.
    (a) The State shall make contributions to the System by
appropriations of amounts which, together with other employer
contributions from trust, federal, and other funds, employee
contributions, investment income, and other income, will be
sufficient to meet the cost of maintaining and administering
the System on a 90% funded basis in accordance with actuarial
recommendations.
    For the purposes of this Section and Section 14-135.08,
references to State contributions refer only to employer
contributions and do not include employee contributions that
are picked up or otherwise paid by the State or a department on
behalf of the employee.
    (b) The Board shall determine the total amount of State
contributions required for each fiscal year on the basis of the
actuarial tables and other assumptions adopted by the Board,
using the formula in subsection (e).
    The Board shall also determine a State contribution rate
for each fiscal year, expressed as a percentage of payroll,
based on the total required State contribution for that fiscal
year (less the amount received by the System from
appropriations under Section 8.12 of the State Finance Act and
Section 1 of the State Pension Funds Continuing Appropriation
Act, if any, for the fiscal year ending on the June 30
immediately preceding the applicable November 15 certification
deadline), the estimated payroll (including all forms of
compensation) for personal services rendered by eligible
employees, and the recommendations of the actuary.
    For the purposes of this Section and Section 14.1 of the
State Finance Act, the term "eligible employees" includes
employees who participate in the System, persons who may elect
to participate in the System but have not so elected, persons
who are serving a qualifying period that is required for
participation, and annuitants employed by a department as
described in subdivision (a)(1) or (a)(2) of Section 14-111.
    (c) Contributions shall be made by the several departments
for each pay period by warrants drawn by the State Comptroller
against their respective funds or appropriations based upon
vouchers stating the amount to be so contributed. These amounts
shall be based on the full rate certified by the Board under
Section 14-135.08 for that fiscal year. From the effective date
of this amendatory Act of the 93rd General Assembly through the
payment of the final payroll from fiscal year 2004
appropriations, the several departments shall not make
contributions for the remainder of fiscal year 2004 but shall
instead make payments as required under subsection (a-1) of
Section 14.1 of the State Finance Act. The several departments
shall resume those contributions at the commencement of fiscal
year 2005.
    (c-1) Notwithstanding subsection (c) of this Section, for
fiscal years 2010, 2012, and 2013, and 2014 only, contributions
by the several departments are not required to be made for
General Revenue Funds payrolls processed by the Comptroller.
Payrolls paid by the several departments from all other State
funds must continue to be processed pursuant to subsection (c)
of this Section.
    (c-2) For State fiscal years 2010, 2012, and 2013, and 2014
only, on or as soon as possible after the 15th day of each
month, the Board shall submit vouchers for payment of State
contributions to the System, in a total monthly amount of
one-twelfth of the fiscal year General Revenue Fund
contribution as certified by the System pursuant to Section
14-135.08 of the Illinois Pension Code.
    (d) If an employee is paid from trust funds or federal
funds, the department or other employer shall pay employer
contributions from those funds to the System at the certified
rate, unless the terms of the trust or the federal-State
agreement preclude the use of the funds for that purpose, in
which case the required employer contributions shall be paid by
the State. From the effective date of this amendatory Act of
the 93rd General Assembly through the payment of the final
payroll from fiscal year 2004 appropriations, the department or
other employer shall not pay contributions for the remainder of
fiscal year 2004 but shall instead make payments as required
under subsection (a-1) of Section 14.1 of the State Finance
Act. The department or other employer shall resume payment of
contributions at the commencement of fiscal year 2005.
    (e) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
    For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section; except that (i) for State
fiscal year 1998, for all purposes of this Code and any other
law of this State, the certified percentage of the applicable
employee payroll shall be 5.052% for employees earning eligible
creditable service under Section 14-110 and 6.500% for all
other employees, notwithstanding any contrary certification
made under Section 14-135.08 before the effective date of this
amendatory Act of 1997, and (ii) in the following specified
State fiscal years, the State contribution to the System shall
not be less than the following indicated percentages of the
applicable employee payroll, even if the indicated percentage
will produce a State contribution in excess of the amount
otherwise required under this subsection and subsection (a):
9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
2002; 10.6% in FY 2003; and 10.8% in FY 2004.
    Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2006 is $203,783,900.
    Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2007 is $344,164,400.
    For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
    Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2010 is $723,703,100 and shall be made from
the proceeds of bonds sold in fiscal year 2010 pursuant to
Section 7.2 of the General Obligation Bond Act, less (i) the
pro rata share of bond sale expenses determined by the System's
share of total bond proceeds, (ii) any amounts received from
the General Revenue Fund in fiscal year 2010, and (iii) any
reduction in bond proceeds due to the issuance of discounted
bonds, if applicable.
    Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2011 is the amount recertified by the System
on or before April 1, 2011 pursuant to Section 14-135.08 and
shall be made from the proceeds of bonds sold in fiscal year
2011 pursuant to Section 7.2 of the General Obligation Bond
Act, less (i) the pro rata share of bond sale expenses
determined by the System's share of total bond proceeds, (ii)
any amounts received from the General Revenue Fund in fiscal
year 2011, and (iii) any reduction in bond proceeds due to the
issuance of discounted bonds, if applicable.
    Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
    Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the
calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 14-135.08, shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's
total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
    (f) After the submission of all payments for eligible
employees from personal services line items in fiscal year 2004
have been made, the Comptroller shall provide to the System a
certification of the sum of all fiscal year 2004 expenditures
for personal services that would have been covered by payments
to the System under this Section if the provisions of this
amendatory Act of the 93rd General Assembly had not been
enacted. Upon receipt of the certification, the System shall
determine the amount due to the System based on the full rate
certified by the Board under Section 14-135.08 for fiscal year
2004 in order to meet the State's obligation under this
Section. The System shall compare this amount due to the amount
received by the System in fiscal year 2004 through payments
under this Section and under Section 6z-61 of the State Finance
Act. If the amount due is more than the amount received, the
difference shall be termed the "Fiscal Year 2004 Shortfall" for
purposes of this Section, and the Fiscal Year 2004 Shortfall
shall be satisfied under Section 1.2 of the State Pension Funds
Continuing Appropriation Act. If the amount due is less than
the amount received, the difference shall be termed the "Fiscal
Year 2004 Overpayment" for purposes of this Section, and the
Fiscal Year 2004 Overpayment shall be repaid by the System to
the Pension Contribution Fund as soon as practicable after the
certification.
    (g) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
    (h) For purposes of determining the required State
contribution to the System for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the System's actuarially assumed rate of return.
    (i) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2010 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2010 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2010 in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2010 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2010 Shortfall" for purposes of this
Section, and the Fiscal Year 2010 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2010
Overpayment" for purposes of this Section, and the Fiscal Year
2010 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
    (j) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2011 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2011 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2011 in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2011 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2011 Shortfall" for purposes of this
Section, and the Fiscal Year 2011 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2011
Overpayment" for purposes of this Section, and the Fiscal Year
2011 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
    (k) For fiscal years 2012 through 2014 and 2013 only, after
the submission of all payments for eligible employees from
personal services line items paid from the General Revenue Fund
in the fiscal year have been made, the Comptroller shall
provide to the System a certification of the sum of all
expenditures in the fiscal year for personal services. Upon
receipt of the certification, the System shall determine the
amount due to the System based on the full rate certified by
the Board under Section 14-135.08 for the fiscal year in order
to meet the State's obligation under this Section. The System
shall compare this amount due to the amount received by the
System for the fiscal year. If the amount due is more than the
amount received, the difference shall be termed the "Prior
Fiscal Year Shortfall" for purposes of this Section, and the
Prior Fiscal Year Shortfall shall be satisfied under Section
1.2 of the State Pension Funds Continuing Appropriation Act. If
the amount due is less than the amount received, the difference
shall be termed the "Prior Fiscal Year Overpayment" for
purposes of this Section, and the Prior Fiscal Year Overpayment
shall be repaid by the System to the General Revenue Fund as
soon as practicable after the certification.
(Source: P.A. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09;
96-1000, eff. 7-2-10; 96-1497, eff. 1-14-11; 96-1511, eff.
1-27-11; 96-1554, eff. 3-18-11; 97-72, eff. 7-1-11; 97-732,
eff. 6-30-12.)
 
    Section 5-75. The Illinois Police Training Act is amended
by changing Section 9 as follows:
 
    (50 ILCS 705/9)  (from Ch. 85, par. 509)
    Sec. 9. A special fund is hereby established in the State
Treasury to be known as "The Traffic and Criminal Conviction
Surcharge Fund" and shall be financed as provided in Section
9.1 of this Act and Section 5-9-1 of the "Unified Code of
Corrections", unless the fines, costs or additional amounts
imposed are subject to disbursement by the circuit clerk under
Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
shall be expended as follows:
        (1) A portion of the total amount deposited in the Fund
    may be used, as appropriated by the General Assembly, for
    the ordinary and contingent expenses of the Illinois Law
    Enforcement Training Standards Board;
        (2) A portion of the total amount deposited in the Fund
    shall be appropriated for the reimbursement of local
    governmental agencies participating in training programs
    certified by the Board, in an amount equaling 1/2 of the
    total sum paid by such agencies during the State's previous
    fiscal year for mandated training for probationary police
    officers or probationary county corrections officers and
    for optional advanced and specialized law enforcement or
    county corrections training. These reimbursements may
    include the costs for tuition at training schools, the
    salaries of trainees while in schools, and the necessary
    travel and room and board expenses for each trainee. If the
    appropriations under this paragraph (2) are not sufficient
    to fully reimburse the participating local governmental
    agencies, the available funds shall be apportioned among
    such agencies, with priority first given to repayment of
    the costs of mandatory training given to law enforcement
    officer or county corrections officer recruits, then to
    repayment of costs of advanced or specialized training for
    permanent police officers or permanent county corrections
    officers;
        (3) A portion of the total amount deposited in the Fund
    may be used to fund the "Intergovernmental Law Enforcement
    Officer's In-Service Training Act", veto overridden
    October 29, 1981, as now or hereafter amended, at a rate
    and method to be determined by the board;
        (4) A portion of the Fund also may be used by the
    Illinois Department of State Police for expenses incurred
    in the training of employees from any State, county or
    municipal agency whose function includes enforcement of
    criminal or traffic law;
        (5) A portion of the Fund may be used by the Board to
    fund grant-in-aid programs and services for the training of
    employees from any county or municipal agency whose
    functions include corrections or the enforcement of
    criminal or traffic law; and
        (6) For fiscal years year 2013 and 2014 only, a portion
    of the Fund also may be used by the Department of State
    Police to finance any of its lawful purposes or functions.
    All payments from The Traffic and Criminal Conviction
Surcharge Fund shall be made each year from moneys appropriated
for the purposes specified in this Section. No more than 50% of
any appropriation under this Act shall be spent in any city
having a population of more than 500,000. The State Comptroller
and the State Treasurer shall from time to time, at the
direction of the Governor, transfer from The Traffic and
Criminal Conviction Surcharge Fund to the General Revenue Fund
in the State Treasury such amounts as the Governor determines
are in excess of the amounts required to meet the obligations
of The Traffic and Criminal Conviction Surcharge Fund.
(Source: P.A. 97-732, eff. 6-30-12.)
 
    Section 5-80. The Law Enforcement Camera Grant Act is
amended by changing Section 10 as follows:
 
    (50 ILCS 707/10)
    Sec. 10. Law Enforcement Camera Grant Fund; creation,
rules.
    (a) The Law Enforcement Camera Grant Fund is created as a
special fund in the State treasury. From appropriations to the
Board from the Fund, the Board must make grants to units of
local government in Illinois for the purpose of installing
video cameras in law enforcement vehicles and training law
enforcement officers in the operation of the cameras.
    Moneys received for the purposes of this Section,
including, without limitation, fee receipts and gifts, grants,
and awards from any public or private entity, must be deposited
into the Fund. Any interest earned on moneys in the Fund must
be deposited into the Fund.
    (b) The Board may set requirements for the distribution of
grant moneys and determine which law enforcement agencies are
eligible.
    (c) The Board shall develop model rules to be adopted by
law enforcement agencies that receive grants under this
Section. The rules shall include the following requirements:
        (1) Cameras must be installed in the law enforcement
    vehicles.
        (2) Videotaping must provide audio of the officer when
    the officer is outside of the vehicle.
        (3) Camera access must be restricted to the supervisors
    of the officer in the vehicle.
        (4) Cameras must be turned on continuously throughout
    the officer's shift.
        (5) A copy of the videotape must be made available upon
    request to personnel of the law enforcement agency, the
    local State's Attorney, and any persons depicted in the
    video. Procedures for distribution of the videotape must
    include safeguards to protect the identities of
    individuals who are not a party to the requested stop.
        (6) Law enforcement agencies that receive moneys under
    this grant shall provide for storage of the tapes for a
    period of not less than 2 years.
    (d) Any law enforcement agency receiving moneys under this
Section must provide an annual report to the Board, the
Governor, and the General Assembly, which will be due on May 1
of the year following the receipt of the grant and each May 1
thereafter during the period of the grant. The report shall
include (i) the number of cameras received by the law
enforcement agency, (ii) the number of cameras actually
installed in law enforcement vehicles, (iii) a brief
description of the review process used by supervisors within
the law enforcement agency, (iv) a list of any criminal,
traffic, ordinance, and civil cases where video recordings were
used, including party names, case numbers, offenses charged,
and disposition of the matter, (this item applies, but is not
limited to, court proceedings, coroner's inquests, grand jury
proceedings, and plea bargains), and (v) any other information
relevant to the administration of the program.
    (e) No applications for grant money under this Section
shall be accepted before January 1, 2007 or after January 1,
2011.
    (f) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2012 only, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall transfer
any funds in excess of $1,000,000 held in the Law Enforcement
Camera Grant Fund to the State Police Operations Assistance
Fund.
    (g) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2013 only, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall transfer
the sum of $2,000,000 from the Law Enforcement Camera Grant
Fund to the Traffic and Criminal Conviction Surcharge Fund.
(Source: P.A. 97-732, eff. 6-30-12.)
 
    Section 5-85. The School Code is amended by changing
Sections 2-3.62, 3-2.5, and 18-5 as follows:
 
    (105 ILCS 5/2-3.62)  (from Ch. 122, par. 2-3.62)
    Sec. 2-3.62. Educational Service Centers.
    (a) A regional network of educational service centers shall
be established by the State Board of Education to coordinate
and combine existing services in a manner which is practical
and efficient and to provide new services to schools as
provided in this Section. Services to be made available by such
centers shall include the planning, implementation and
evaluation of:
        (1) (blank);
        (2) computer technology education;
        (3) mathematics, science and reading resources for
    teachers including continuing education, inservice
    training and staff development.
    The centers may provide training, technical assistance,
coordination and planning in other program areas such as school
improvement, school accountability, financial planning,
consultation, and services, career guidance, early childhood
education, alcohol/drug education and prevention, family life -
sex education, electronic transmission of data from school
districts to the State, alternative education and regional
special education, and telecommunications systems that provide
distance learning. Such telecommunications systems may be
obtained through the Department of Central Management Services
pursuant to Section 405-270 of the Department of Central
Management Services Law (20 ILCS 405/405-270). The programs and
services of educational service centers may be offered to
private school teachers and private school students within each
service center area provided public schools have already been
afforded adequate access to such programs and services.
    Upon the abolition of the office, removal from office,
disqualification for office, resignation from office, or
expiration of the current term of office of the regional
superintendent of schools, whichever is earlier, centers
serving that portion of a Class II county school unit outside
of a city of 500,000 or more inhabitants shall have and
exercise, in and with respect to each educational service
region having a population of 2,000,000 or more inhabitants and
in and with respect to each school district located in any such
educational service region, all of the rights, powers, duties,
and responsibilities theretofore vested by law in and exercised
and performed by the regional superintendent of schools for
that area under the provisions of this Code or any other laws
of this State.
    The State Board of Education shall promulgate rules and
regulations necessary to implement this Section. The rules
shall include detailed standards which delineate the scope and
specific content of programs to be provided by each Educational
Service Center, as well as the specific planning,
implementation and evaluation services to be provided by each
Center relative to its programs. The Board shall also provide
the standards by which it will evaluate the programs provided
by each Center.
    (b) Centers serving Class 1 county school units shall be
governed by an 11-member board, 3 members of which shall be
public school teachers nominated by the local bargaining
representatives to the appropriate regional superintendent for
appointment and no more than 3 members of which shall be from
each of the following categories, including but not limited to
superintendents, regional superintendents, school board
members and a representative of an institution of higher
education. The members of the board shall be appointed by the
regional superintendents whose school districts are served by
the educational service center. The composition of the board
will reflect the revisions of this amendatory Act of 1989 as
the terms of office of current members expire.
    (c) The centers shall be of sufficient size and number to
assure delivery of services to all local school districts in
the State.
    (d) From monies appropriated for this program the State
Board of Education shall provide grants paid from the Personal
Property Tax Replacement Fund for fiscal year 2012 only, and
from the General Revenue Fund for fiscal year 2013 and beyond
to qualifying Educational Service Centers applying for such
grants in accordance with rules and regulations promulgated by
the State Board of Education to implement this Section.
    (e) The governing authority of each of the 18 regional
educational service centers shall appoint a family life - sex
education advisory board consisting of 2 parents, 2 teachers, 2
school administrators, 2 school board members, 2 health care
professionals, one library system representative, and the
director of the regional educational service center who shall
serve as chairperson of the advisory board so appointed.
Members of the family life - sex education advisory boards
shall serve without compensation. Each of the advisory boards
appointed pursuant to this subsection shall develop a plan for
regional teacher-parent family life - sex education training
sessions and shall file a written report of such plan with the
governing board of their regional educational service center.
The directors of each of the regional educational service
centers shall thereupon meet, review each of the reports
submitted by the advisory boards and combine those reports into
a single written report which they shall file with the Citizens
Council on School Problems prior to the end of the regular
school term of the 1987-1988 school year.
    (f) The 14 educational service centers serving Class I
county school units shall be disbanded on the first Monday of
August, 1995, and their statutory responsibilities and
programs shall be assumed by the regional offices of education,
subject to rules and regulations developed by the State Board
of Education. The regional superintendents of schools elected
by the voters residing in all Class I counties shall serve as
the chief administrators for these programs and services. By
rule of the State Board of Education, the 10 educational
service regions of lowest population shall provide such
services under cooperative agreements with larger regions.
(Source: P.A. 96-893, eff. 7-1-10; 97-619, eff. 11-14-11.)
 
    (105 ILCS 5/3-2.5)
    Sec. 3-2.5. Salaries.
    (a) Except as otherwise provided in this Section, the
regional superintendents of schools shall receive for their
services an annual salary according to the population, as
determined by the last preceding federal census, of the region
they serve, as set out in the following schedule:
SALARIES OF REGIONAL SUPERINTENDENTS OF
SCHOOLS
    POPULATION OF REGION                 ANNUAL SALARY
    Less than 48,000                     $73,500
    48,000 to 99,999                     $78,000
    100,000 to 999,999                   $81,500
    1,000,000 and over                   $83,500
    The changes made by Public Act 86-98 in the annual salary
that the regional superintendents of schools shall receive for
their services shall apply to the annual salary received by the
regional superintendents of schools during each of their
elected terms of office that commence after July 26, 1989 and
before the first Monday of August, 1995.
    The changes made by Public Act 89-225 in the annual salary
that regional superintendents of schools shall receive for
their services shall apply to the annual salary received by the
regional superintendents of schools during their elected terms
of office that commence after August 4, 1995 and end on August
1, 1999.
    The changes made by this amendatory Act of the 91st General
Assembly in the annual salary that the regional superintendents
of schools shall receive for their services shall apply to the
annual salary received by the regional superintendents of
schools during each of their elected terms of office that
commence on or after August 2, 1999.
    Beginning July 1, 2000, the salary that the regional
superintendent of schools receives for his or her services
shall be adjusted annually to reflect the percentage increase,
if any, in the most recent Consumer Price Index, as defined and
officially reported by the United States Department of Labor,
Bureau of Labor Statistics, except that no annual increment may
exceed 2.9%. If the percentage of change in the Consumer Price
Index is a percentage decrease, the salary that the regional
superintendent of schools receives shall not be adjusted for
that year.
    When regional superintendents are authorized by the School
Code to appoint assistant regional superintendents, the
assistant regional superintendent shall receive an annual
salary based on his or her qualifications and computed as a
percentage of the salary of the regional superintendent to whom
he or she is assistant, as set out in the following schedule:
SALARIES OF ASSISTANT REGIONAL
SUPERINTENDENTS
    QUALIFICATIONS OF                    PERCENTAGE OF SALARY
    ASSISTANT REGIONAL                   OF REGIONAL
    SUPERINTENDENT                       SUPERINTENDENT
    No Bachelor's degree, but State
    certificate valid for teaching
    and supervising.                     70%    
    Bachelor's degree plus
    State certificate valid
    for supervising.                     75%    
    Master's degree plus
    State certificate valid
    for supervising.                     90%    
    However, in any region in which the appointment of more
than one assistant regional superintendent is authorized,
whether by Section 3-15.10 of this Code or otherwise, not more
than one assistant may be compensated at the 90% rate and any
other assistant shall be paid at not exceeding the 75% rate, in
each case depending on the qualifications of the assistant.
    The salaries provided in this Section plus an amount for
other employment-related compensation or benefits for regional
superintendents and assistant regional superintendents are
payable monthly by the State Board of Education out of the
Personal Property Tax Replacement Fund through a specific
appropriation to that effect in the State Board of Education
budget for the fiscal years 2012 and 2013 only, and are payable
monthly from the Common School Fund for fiscal year 2014 and
beyond through a specific appropriation to that effect in the
State Board of Education budget. The State Comptroller in
making his or her warrant to any county for the amount due it
from the Personal Property Tax Replacement Fund for the fiscal
years 2012 and 2013 only, and from the Common School Fund for
fiscal year 2014 and beyond shall deduct from it the several
amounts for which warrants have been issued to the regional
superintendent, and any assistant regional superintendent, of
the educational service region encompassing the county since
the preceding apportionment from the Personal Property Tax
Replacement Fund for the fiscal years 2012 and 2013 only, and
from the Common School Fund for fiscal year 2014 and beyond.
    County boards may provide for additional compensation for
the regional superintendent or the assistant regional
superintendents, or for each of them, to be paid quarterly from
the county treasury.
    (b) Upon abolition of the office of regional superintendent
of schools in educational service regions containing 2,000,000
or more inhabitants as provided in Section 3-0.01 of this Code,
the funds provided under subsection (a) of this Section shall
continue to be appropriated and reallocated, as provided for
pursuant to subsection (b) of Section 3-0.01 of this Code, to
the educational service centers established pursuant to
Section 2-3.62 of this Code for an educational service region
containing 2,000,000 or more inhabitants.
    (c) If the State pays all or any portion of the employee
contributions required under Section 16-152 of the Illinois
Pension Code for employees of the State Board of Education, it
shall also, subject to appropriation in the State Board of
Education budget for such payments to Regional Superintendents
and Assistant Regional Superintendents, pay the employee
contributions required of regional superintendents of schools
and assistant regional superintendents of schools on the same
basis, but excluding any contributions based on compensation
that is paid by the county rather than the State.
    This subsection (c) applies to contributions based on
payments of salary earned after the effective date of this
amendatory Act of the 91st General Assembly, except that in the
case of an elected regional superintendent of schools, this
subsection does not apply to contributions based on payments of
salary earned during a term of office that commenced before the
effective date of this amendatory Act.
(Source: P.A. 96-893, eff. 7-1-10; 96-1086, eff. 7-16-10;
97-333, eff. 8-12-11; 97-619, eff. 11-14-11; 97-732, eff.
6-30-12.)
 
    (105 ILCS 5/18-5)  (from Ch. 122, par. 18-5)
    Sec. 18-5. Compensation of regional superintendents and
assistants. The State Board of Education shall request an
appropriation payable from the Personal Property Tax
Replacement Fund for fiscal years 2012 and 2013 only, and the
common school fund for fiscal year 2014 and beyond as and for
compensation for regional superintendents of schools and the
assistant regional superintendents of schools authorized by
Section 3-15.10 of this Act, and as provided in "An Act
concerning fees and salaries and to classify the several
counties of this State with reference thereto", approved March
29, 1872 as amended, and shall present vouchers to the
Comptroller monthly for the payment to the several regional
superintendents and such assistant regional superintendents of
their compensation as fixed by law. Such payments shall be made
either (1) monthly, at the close of the month, or (2)
semimonthly on or around the 15th of the month and at the close
of the month, at the option of the regional superintendent or
assistant regional superintendent.
(Source: P.A. 97-619, eff. 11-14-11; 97-732, eff. 6-30-12.)
 
    Section 5-90. The Illinois Public Aid Code is amended by
changing Sections 5-5.4 and 12-9.1 and by adding Section
12-10.10 as follows:
 
    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
    Sec. 5-5.4. Standards of Payment - Department of Healthcare
and Family Services. The Department of Healthcare and Family
Services shall develop standards of payment of nursing facility
and ICF/DD services in facilities providing such services under
this Article which:
    (1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective basis.
The amount of the payment rate for all nursing facilities
certified by the Department of Public Health under the ID/DD
Community Care Act or the Nursing Home Care Act as Intermediate
Care for the Developmentally Disabled facilities, Long Term
Care for Under Age 22 facilities, Skilled Nursing facilities,
or Intermediate Care facilities under the medical assistance
program shall be prospectively established annually on the
basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994 and before
January 1, 2014, unless specifically provided for in this
Section. The changes made by Public Act 93-841 extending the
duration of the prohibition against a rate increase or update
for inflation are effective retroactive to July 1, 2004.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1998
shall include an increase of 3%. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1998 shall include an
increase of 3% plus $1.10 per resident-day, as defined by the
Department. For facilities licensed by the Department of Public
Health under the Nursing Home Care Act as Intermediate Care
Facilities for the Developmentally Disabled or Long Term Care
for Under Age 22 facilities, the rates taking effect on January
1, 2006 shall include an increase of 3%. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Intermediate Care Facilities for the
Developmentally Disabled or Long Term Care for Under Age 22
facilities, the rates taking effect on January 1, 2009 shall
include an increase sufficient to provide a $0.50 per hour wage
increase for non-executive staff.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 1999
shall include an increase of 1.6% plus $3.00 per resident-day,
as defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 1999 shall include an
increase of 1.6% and, for services provided on or after October
1, 1999, shall be increased by $4.00 per resident-day, as
defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on July 1, 2000
shall include an increase of 2.5% per resident-day, as defined
by the Department. For facilities licensed by the Department of
Public Health under the Nursing Home Care Act as Skilled
Nursing facilities or Intermediate Care facilities, the rates
taking effect on July 1, 2000 shall include an increase of 2.5%
per resident-day, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology must
be implemented for the nursing component of the rate effective
July 1, 2003. The Department of Public Aid (now Healthcare and
Family Services) shall develop the new payment methodology
using the Minimum Data Set (MDS) as the instrument to collect
information concerning nursing home resident condition
necessary to compute the rate. The Department shall develop the
new payment methodology to meet the unique needs of Illinois
nursing home residents while remaining subject to the
appropriations provided by the General Assembly. A transition
period from the payment methodology in effect on June 30, 2003
to the payment methodology in effect on July 1, 2003 shall be
provided for a period not exceeding 3 years and 184 days after
implementation of the new payment methodology as follows:
        (A) For a facility that would receive a lower nursing
    component rate per patient day under the new system than
    the facility received effective on the date immediately
    preceding the date that the Department implements the new
    payment methodology, the nursing component rate per
    patient day for the facility shall be held at the level in
    effect on the date immediately preceding the date that the
    Department implements the new payment methodology until a
    higher nursing component rate of reimbursement is achieved
    by that facility.
        (B) For a facility that would receive a higher nursing
    component rate per patient day under the payment
    methodology in effect on July 1, 2003 than the facility
    received effective on the date immediately preceding the
    date that the Department implements the new payment
    methodology, the nursing component rate per patient day for
    the facility shall be adjusted.
        (C) Notwithstanding paragraphs (A) and (B), the
    nursing component rate per patient day for the facility
    shall be adjusted subject to appropriations provided by the
    General Assembly.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on March 1, 2001
shall include a statewide increase of 7.85%, as defined by the
Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, except facilities participating
in the Department's demonstration program pursuant to the
provisions of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, the numerator of the ratio used by the
Department of Healthcare and Family Services to compute the
rate payable under this Section using the Minimum Data Set
(MDS) methodology shall incorporate the following annual
amounts as the additional funds appropriated to the Department
specifically to pay for rates based on the MDS nursing
component methodology in excess of the funding in effect on
December 31, 2006:
        (i) For rates taking effect January 1, 2007,
    $60,000,000.
        (ii) For rates taking effect January 1, 2008,
    $110,000,000.
        (iii) For rates taking effect January 1, 2009,
    $194,000,000.
        (iv) For rates taking effect April 1, 2011, or the
    first day of the month that begins at least 45 days after
    the effective date of this amendatory Act of the 96th
    General Assembly, $416,500,000 or an amount as may be
    necessary to complete the transition to the MDS methodology
    for the nursing component of the rate. Increased payments
    under this item (iv) are not due and payable, however,
    until (i) the methodologies described in this paragraph are
    approved by the federal government in an appropriate State
    Plan amendment and (ii) the assessment imposed by Section
    5B-2 of this Code is determined to be a permissible tax
    under Title XIX of the Social Security Act.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the support component of the
rates taking effect on January 1, 2008 shall be computed using
the most recent cost reports on file with the Department of
Healthcare and Family Services no later than April 1, 2005,
updated for inflation to January 1, 2006.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on April 1, 2002
shall include a statewide increase of 2.0%, as defined by the
Department. This increase terminates on July 1, 2002; beginning
July 1, 2002 these rates are reduced to the level of the rates
in effect on March 31, 2002, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, the rates taking effect on
July 1, 2001 shall be computed using the most recent cost
reports on file with the Department of Public Aid no later than
April 1, 2000, updated for inflation to January 1, 2001. For
rates effective July 1, 2001 only, rates shall be the greater
of the rate computed for July 1, 2001 or the rate effective on
June 30, 2001.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the Illinois Department shall
determine by rule the rates taking effect on July 1, 2002,
which shall be 5.9% less than the rates in effect on June 30,
2002.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, if the payment methodologies
required under Section 5A-12 and the waiver granted under 42
CFR 433.68 are approved by the United States Centers for
Medicare and Medicaid Services, the rates taking effect on July
1, 2004 shall be 3.0% greater than the rates in effect on June
30, 2004. These rates shall take effect only upon approval and
implementation of the payment methodologies required under
Section 5A-12.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the rates taking effect on
January 1, 2005 shall be 3% more than the rates in effect on
December 31, 2004.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2009, the
per diem support component of the rates effective on January 1,
2008, computed using the most recent cost reports on file with
the Department of Healthcare and Family Services no later than
April 1, 2005, updated for inflation to January 1, 2006, shall
be increased to the amount that would have been derived using
standard Department of Healthcare and Family Services methods,
procedures, and inflators.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as intermediate care facilities that
are federally defined as Institutions for Mental Disease, or
facilities licensed by the Department of Public Health under
the Specialized Mental Health Rehabilitation Act, a
socio-development component rate equal to 6.6% of the
facility's nursing component rate as of January 1, 2006 shall
be established and paid effective July 1, 2006. The
socio-development component of the rate shall be increased by a
factor of 2.53 on the first day of the month that begins at
least 45 days after January 11, 2008 (the effective date of
Public Act 95-707). As of August 1, 2008, the socio-development
component rate shall be equal to 6.6% of the facility's nursing
component rate as of January 1, 2006, multiplied by a factor of
3.53. For services provided on or after April 1, 2011, or the
first day of the month that begins at least 45 days after the
effective date of this amendatory Act of the 96th General
Assembly, whichever is later, the Illinois Department may by
rule adjust these socio-development component rates, and may
use different adjustment methodologies for those facilities
participating, and those not participating, in the Illinois
Department's demonstration program pursuant to the provisions
of Title 77, Part 300, Subpart T of the Illinois Administrative
Code, but in no case may such rates be diminished below those
in effect on August 1, 2008.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or as long-term care
facilities for residents under 22 years of age, the rates
taking effect on July 1, 2003 shall include a statewide
increase of 4%, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for Under
Age 22 facilities, the rates taking effect on the first day of
the month that begins at least 45 days after the effective date
of this amendatory Act of the 95th General Assembly shall
include a statewide increase of 2.5%, as defined by the
Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2005,
facility rates shall be increased by the difference between (i)
a facility's per diem property, liability, and malpractice
insurance costs as reported in the cost report filed with the
Department of Public Aid and used to establish rates effective
July 1, 2001 and (ii) those same costs as reported in the
facility's 2002 cost report. These costs shall be passed
through to the facility without caps or limitations, except for
adjustments required under normal auditing procedures.
    Rates established effective each July 1 shall govern
payment for services rendered throughout that fiscal year,
except that rates established on July 1, 1996 shall be
increased by 6.8% for services provided on or after January 1,
1997. Such rates will be based upon the rates calculated for
the year beginning July 1, 1990, and for subsequent years
thereafter until June 30, 2001 shall be based on the facility
cost reports for the facility fiscal year ending at any point
in time during the previous calendar year, updated to the
midpoint of the rate year. The cost report shall be on file
with the Department no later than April 1 of the current rate
year. Should the cost report not be on file by April 1, the
Department shall base the rate on the latest cost report filed
by each skilled care facility and intermediate care facility,
updated to the midpoint of the current rate year. In
determining rates for services rendered on and after July 1,
1985, fixed time shall not be computed at less than zero. The
Department shall not make any alterations of regulations which
would reduce any component of the Medicaid rate to a level
below what that component would have been utilizing in the rate
effective on July 1, 1984.
    (2) Shall take into account the actual costs incurred by
facilities in providing services for recipients of skilled
nursing and intermediate care services under the medical
assistance program.
    (3) Shall take into account the medical and psycho-social
characteristics and needs of the patients.
    (4) Shall take into account the actual costs incurred by
facilities in meeting licensing and certification standards
imposed and prescribed by the State of Illinois, any of its
political subdivisions or municipalities and by the U.S.
Department of Health and Human Services pursuant to Title XIX
of the Social Security Act.
    The Department of Healthcare and Family Services shall
develop precise standards for payments to reimburse nursing
facilities for any utilization of appropriate rehabilitative
personnel for the provision of rehabilitative services which is
authorized by federal regulations, including reimbursement for
services provided by qualified therapists or qualified
assistants, and which is in accordance with accepted
professional practices. Reimbursement also may be made for
utilization of other supportive personnel under appropriate
supervision.
    The Department shall develop enhanced payments to offset
the additional costs incurred by a facility serving exceptional
need residents and shall allocate at least $8,000,000 of the
funds collected from the assessment established by Section 5B-2
of this Code for such payments. For the purpose of this
Section, "exceptional needs" means, but need not be limited to,
ventilator care, tracheotomy care, bariatric care, complex
wound care, and traumatic brain injury care. The enhanced
payments for exceptional need residents under this paragraph
are not due and payable, however, until (i) the methodologies
described in this paragraph are approved by the federal
government in an appropriate State Plan amendment and (ii) the
assessment imposed by Section 5B-2 of this Code is determined
to be a permissible tax under Title XIX of the Social Security
Act.
    Beginning January 1, 2014 the methodologies for
reimbursement of nursing facility services as provided under
this Section 5-5.4 shall no longer be applicable for services
provided on or after January 1, 2014.
    No payment increase under this Section for the MDS
methodology, exceptional care residents, or the
socio-development component rate established by Public Act
96-1530 of the 96th General Assembly and funded by the
assessment imposed under Section 5B-2 of this Code shall be due
and payable until after the Department notifies the long-term
care providers, in writing, that the payment methodologies to
long-term care providers required under this Section have been
approved by the Centers for Medicare and Medicaid Services of
the U.S. Department of Health and Human Services and the
waivers under 42 CFR 433.68 for the assessment imposed by this
Section, if necessary, have been granted by the Centers for
Medicare and Medicaid Services of the U.S. Department of Health
and Human Services. Upon notification to the Department of
approval of the payment methodologies required under this
Section and the waivers granted under 42 CFR 433.68, all
increased payments otherwise due under this Section prior to
the date of notification shall be due and payable within 90
days of the date federal approval is received.
    On and after July 1, 2012, the Department shall reduce any
rate of reimbursement for services or other payments or alter
any methodologies authorized by this Code to reduce any rate of
reimbursement for services or other payments in accordance with
Section 5-5e.
(Source: P.A. 96-45, eff. 7-15-09; 96-339, eff. 7-1-10; 96-959,
eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1530, eff. 2-16-11;
97-10, eff. 6-14-11; 97-38, eff. 6-28-11; 97-227, eff. 1-1-12;
97-584, eff. 8-26-11; 97-689, eff. 6-14-12; 97-813, eff.
7-13-12.)
 
    (305 ILCS 5/12-9.1)
    Sec. 12-9.1. DHS Recoveries Trust Fund; uses. The DHS
Recoveries Trust Fund shall consist of (1) recoveries
authorized by this Code in respect to applicants or recipients
under Articles III, IV, and VI, including recoveries from the
estates of deceased recipients, (2) and payments received by
the Illinois Department of Human Services under Sections
10-3.1, 10-8, 10-10, 10-16, 10-19, and 12-9 that are required
by those Sections to be paid into the DHS Recoveries Trust
Fund, (3) federal financial participation revenue related to
eligible disbursements made by the Illinois Department of Human
Services from appropriations required by this Section, and (4)
amounts received by the Illinois Department of Human Services
directly from federal or State grants and intended to be used
to pay a portion of the Department's administrative expenses
associated with those grants. This Fund shall be held as a
special fund in the State Treasury.
    Disbursements from the Fund shall be only (1) for the
reimbursement of claims collected by the Illinois Department of
Human Services through error or mistake, (2) for payment to
persons or agencies designated as payees or co-payees on any
instrument, whether or not negotiable, delivered to the
Illinois Department of Human Services as a recovery under this
Section, such payment to be in proportion to the respective
interests of the payees in the amount so collected, (3) for
payments to non-recipients, or to former recipients of
financial aid of the collections which are made in their behalf
under Article X, (4) for payment to local governmental units of
support payments collected by the Illinois Department of Human
Services pursuant to an agreement under Section 10-3.1, (5) for
payment of administrative expenses incurred in performing the
activities authorized by Article X, (6) for payment of
administrative expenses associated with the administration of
federal or State grants, (7) for payment of fees to person or
agencies in the performance of activities pursuant to the
collection of moneys owed the State, (8) (7) for payments of
any amounts which are reimbursable to the federal government
which are required to be paid by State warrant by either the
State or federal government, and (9) (8) for disbursements to
attorneys or advocates for legal representation in an appeal of
any claim for federal Supplemental Security Income benefits
before an administrative law judge as provided for in Section
3-13 of this Code. Disbursements from the Fund for purposes of
items (5), (6), (7), and (9) (8) of this paragraph shall be
subject to appropriations from the Fund to the Illinois
Department of Human Services.
    The balance in the Fund on the first day of each calendar
quarter, after payment therefrom of any amounts reimbursable to
the federal government, and minus the amount reasonably
anticipated to be needed to make the disbursements during that
quarter authorized by this Section, shall be certified by the
Secretary of Human Services and transferred by the State
Comptroller to the General Revenue Fund within 30 days after
the first day of each calendar quarter.
(Source: P.A. 91-24, eff. 7-1-99.)
 
    (305 ILCS 5/12-10.10 new)
    Sec. 12-10.10. DHS Technology Initiative Fund.
    (a) The DHS Technology Initiative Fund is hereby created as
a trust fund within the State treasury with the State Treasurer
as the ex-officio custodian of the Fund.
    (b) The Department of Human Services may accept and receive
grants, awards, gifts, and bequests from any source, public or
private, in support of information technology initiatives.
Moneys received in support of information technology
initiatives, and any interest earned thereon, shall be
deposited into the DHS Technology Initiative Fund.
    (c) Moneys in the Fund may be used by the Department of
Human Services for the purpose of making grants associated with
the development and implementation of information technology
projects or paying for operational expenses of the Department
of Human Services related to such projects.
 
    Section 5-95. The Illinois Vehicle Code is amended by
changing Section 13C-10 as follows:
 
    (625 ILCS 5/13C-10)
    Sec. 13C-10. Program.
    (a) The Agency shall establish a program to begin February
1, 2007, to reduce the emission of pollutants by motor
vehicles. This program shall be a replacement for and
continuation of the program established under the Vehicle
Emissions Inspection Law of 1995, Chapter 13B of this Code.
    At a minimum, this program shall provide for all of the
following:
        (1) The inspection of certain motor vehicles every 2
    years, as required under Section 13C-15.
        (2) The establishment and operation of official
    inspection stations.
        (3) The designation of official test equipment and
    testing procedures.
        (4) The training and supervision of inspectors and
    other personnel.
        (5) Procedures to assure the correct operation,
    maintenance, and calibration of test equipment.
        (6) Procedures for certifying test results and for
    reporting and maintaining relevant data and records.
        (7) The funding of alternate fuel rebates and grants as
    authorized by Section 30 of the Alternate Fuels Act.
    (b) The Agency shall provide for the operation of a
sufficient number of official inspection stations to prevent
undue difficulty for motorists to obtain the inspections
required under this Chapter. In the event that the Agency
operates inspection stations or contracts with one or more
parties to operate inspection stations on its behalf, the
Agency shall endeavor to: (i) locate the stations so that the
owners of vehicles subject to inspection reside within 12 miles
of an official inspection station; and (ii) have sufficient
inspection capacity at the stations so that the usual wait
before the start of an inspection does not exceed 15 minutes.
(Source: P.A. 94-526, eff. 1-1-06.)
 
    Section 5-100. The Clerks of Courts Act is amended by
changing Section 27.3 as follows:
 
    (705 ILCS 105/27.3)  (from Ch. 25, par. 27.3)
    Sec. 27.3. Compensation.
    (a) The county board shall provide the compensation of
Clerks of the Circuit Court, and the amount necessary for clerk
hire, stationery, fuel and other expenses. Beginning December
1, 1989, the compensation per annum for Clerks of the Circuit
Court shall be as follows:
    In counties where the population is:
Less than 14,000.......................at least $13,500
14,001-30,000..........................at least $14,500
30,001-60,000..........................at least $15,000
60,001-100,000.........................at least $15,000
100,001-200,000........................at least $16,500
200,001-300,000........................at least $18,000
300,001- 3,000,000.....................at least $20,000
Over 3,000,000.........................at least $55,000
    (b) In counties in which the population is 3,000,000 or
less, "base salary" is the compensation paid for each Clerk of
the Circuit Court, respectively, before July 1, 1989.
    (c) The Clerks of the Circuit Court, in counties in which
the population is 3,000,000 or less, shall be compensated as
follows:
        (1) Beginning December 1, 1989, base salary plus at
    least 3% of base salary.
        (2) Beginning December 1, 1990, base salary plus at
    least 6% of base salary.
        (3) Beginning December 1, 1991, base salary plus at
    least 9% of base salary.
        (4) Beginning December 1, 1992, base salary plus at
    least 12% of base salary.
    (d) In addition to the compensation provided by the county
board, each Clerk of the Circuit Court shall receive an award
from the State for the additional duties imposed by Sections
5-9-1 and 5-9-1.2 of the Unified Code of Corrections, Section
10 of the Violent Crime Victims Assistance Act, Section 16-104a
of the Illinois Vehicle Code, and other laws, in the following
amount:
    (1) $3,500 per year before January 1, 1997.
    (2) $4,500 per year beginning January 1, 1997.
    (3) $5,500 per year beginning January 1, 1998.
    (4) $6,500 per year beginning January 1, 1999.
The total amount required for such awards shall be appropriated
each year by the General Assembly to the Supreme Court, which
shall distribute such awards in annual lump sum payments to the
Clerks of the Circuit Court in all counties. This annual award,
and any other award or stipend paid out of State funds to the
Clerks of the Circuit Court, shall not affect any other
compensation provided by law to be paid to Clerks of the
Circuit Court.
    (e) (Blank). Also in addition to the compensation provided
by the county board, Clerks of the Circuit Court in counties in
which one or more State correctional institutions are located
shall receive a minimum reimbursement in the amount of $2,500
per year for administrative assistance to perform services in
connection with the State correctional institution, payable
monthly from the State Treasury to the treasurer of the county
in which the additional staff is employed. Counties whose State
correctional institution inmate population exceeds 250 shall
receive reimbursement in the amount of $2,500 per 250 inmates.
This subsection (e) shall not apply to staff added before
November 29, 1990.
    For purposes of this subsection (e), "State correctional
institution" means any facility of the Department of
Corrections, including without limitation adult facilities,
juvenile facilities, pre-release centers, community correction
centers, and work camps.
    (f) No county board may reduce or otherwise impair the
compensation payable from county funds to a Clerk of the
Circuit Court if the reduction or impairment is the result of
the Clerk of the Circuit Court receiving an award or stipend
payable from State funds.
(Source: P.A. 92-114, eff. 1-1-02.)
 
    Section 5-105. The Uniform Disposition of Unclaimed
Property Act is amended by changing Section 18 as follows:
 
    (765 ILCS 1025/18)  (from Ch. 141, par. 118)
    Sec. 18. Deposit of funds received under the Act.
    (a) The State Treasurer shall retain all funds received
under this Act, including the proceeds from the sale of
abandoned property under Section 17, in a trust fund. The State
Treasurer may deposit any amount in the Trust Fund into the
State Pensions Fund during the fiscal year at his or her
discretion; however, he or she shall, on April 15 and October
15 of each year, deposit any amount in the trust fund exceeding
$2,500,000 into the State Pensions Fund. Beginning in State
fiscal year 2015 2014, all amounts in excess of $2,500,000 that
are deposited into the State Pensions Fund from the unclaimed
Property Trust Fund shall be apportioned to the designated
retirement systems as provided in subsection (c-6) of Section
8.12 of the State Finance Act to reduce their actuarial reserve
deficiencies. He or she shall make prompt payment of claims he
or she duly allows as provided for in this Act for the trust
fund. Before making the deposit the State Treasurer shall
record the name and last known address of each person appearing
from the holders' reports to be entitled to the abandoned
property. The record shall be available for public inspection
during reasonable business hours.
    (b) Before making any deposit to the credit of the State
Pensions Fund, the State Treasurer may deduct: (1) any costs in
connection with sale of abandoned property, (2) any costs of
mailing and publication in connection with any abandoned
property, and (3) any costs in connection with the maintenance
of records or disposition of claims made pursuant to this Act.
The State Treasurer shall semiannually file an itemized report
of all such expenses with the Legislative Audit Commission.
(Source: P.A. 96-1000, eff. 7-2-10; 97-732, eff. 6-30-12.)
 
ARTICLE 10.
RETIREMENT CONTRIBUTIONS

 
    Section 10-5. The State Finance Act is amended by changing
Sections 8.12 and 14.1 as follows:
 
    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
    Sec. 8.12. State Pensions Fund.
    (a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Uniform Disposition
of Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for the funding of
the unfunded liabilities of the designated retirement systems.
Beginning in State fiscal year 2015 2014, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
    "Designated retirement systems" means:
        (1) the State Employees' Retirement System of
    Illinois;
        (2) the Teachers' Retirement System of the State of
    Illinois;
        (3) the State Universities Retirement System;
        (4) the Judges Retirement System of Illinois; and
        (5) the General Assembly Retirement System.
    (b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Uniform Disposition of Unclaimed Property Act.
    Each month, the Commissioner of the Office of Banks and
Real Estate shall certify to the State Treasurer the actual
expenditures that the Office of Banks and Real Estate incurred
conducting unclaimed property examinations under the Uniform
Disposition of Unclaimed Property Act during the immediately
preceding month. Within a reasonable time following the
acceptance of such certification by the State Treasurer, the
State Treasurer shall pay from its appropriation from the State
Pensions Fund to the Bank and Trust Company Fund and the
Savings and Residential Finance Regulatory Fund an amount equal
to the expenditures incurred by each Fund for that month.
    Each month, the Director of Financial Institutions shall
certify to the State Treasurer the actual expenditures that the
Department of Financial Institutions incurred conducting
unclaimed property examinations under the Uniform Disposition
of Unclaimed Property Act during the immediately preceding
month. Within a reasonable time following the acceptance of
such certification by the State Treasurer, the State Treasurer
shall pay from its appropriation from the State Pensions Fund
to the Financial Institution Institutions Fund and the Credit
Union Fund an amount equal to the expenditures incurred by each
Fund for that month.
    (c) As soon as possible after the effective date of this
amendatory Act of the 93rd General Assembly, the General
Assembly shall appropriate from the State Pensions Fund (1) to
the State Universities Retirement System the amount certified
under Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems;
except that amounts appropriated under this subsection (c) in
State fiscal year 2005 shall not reduce the amount in the State
Pensions Fund below $5,000,000. If the amount in the State
Pensions Fund does not exceed the sum of the amounts certified
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,
the amount paid to each designated retirement system under this
subsection shall be reduced in proportion to the amount
certified by each of those designated retirement systems.
    (c-5) For fiscal years 2006 through 2014 2013, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to be
available during the fiscal year in the State Pensions Fund;
provided, however, that the amounts appropriated under this
subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
    (c-6) For fiscal year 2015 2014 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
    (d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
    (d-1) As soon as practicable after the effective date of
this amendatory Act of the 93rd General Assembly, the
Comptroller shall direct and the Treasurer shall transfer from
the State Pensions Fund to the General Revenue Fund, as funds
become available, a sum equal to the amounts that would have
been paid from the State Pensions Fund to the Teachers'
Retirement System of the State of Illinois, the State
Universities Retirement System, the Judges Retirement System
of Illinois, the General Assembly Retirement System, and the
State Employees' Retirement System of Illinois after the
effective date of this amendatory Act during the remainder of
fiscal year 2004 to the designated retirement systems from the
appropriations provided for in this Section if the transfers
provided in Section 6z-61 had not occurred. The transfers
described in this subsection (d-1) are to partially repay the
General Revenue Fund for the costs associated with the bonds
used to fund the moneys transferred to the designated
retirement systems under Section 6z-61.
    (e) The changes to this Section made by this amendatory Act
of 1994 shall first apply to distributions from the Fund for
State fiscal year 1996.
(Source: P.A. 96-959, eff. 7-1-10; 97-72, eff. 7-1-11; 97-732,
eff. 6-30-12; revised 10-17-12.)
 
    (30 ILCS 105/14.1)   (from Ch. 127, par. 150.1)
    Sec. 14.1. Appropriations for State contributions to the
State Employees' Retirement System; payroll requirements.
    (a) Appropriations for State contributions to the State
Employees' Retirement System of Illinois shall be expended in
the manner provided in this Section. Except as otherwise
provided in subsections (a-1), (a-2), (a-3), and (a-4) at the
time of each payment of salary to an employee under the
personal services line item, payment shall be made to the State
Employees' Retirement System, from the amount appropriated for
State contributions to the State Employees' Retirement System,
of an amount calculated at the rate certified for the
applicable fiscal year by the Board of Trustees of the State
Employees' Retirement System under Section 14-135.08 of the
Illinois Pension Code. If a line item appropriation to an
employer for this purpose is exhausted or is unavailable due to
any limitation on appropriations that may apply, (including,
but not limited to, limitations on appropriations from the Road
Fund under Section 8.3 of the State Finance Act), the amounts
shall be paid under the continuing appropriation for this
purpose contained in the State Pension Funds Continuing
Appropriation Act.
    (a-1) Beginning on the effective date of this amendatory
Act of the 93rd General Assembly through the payment of the
final payroll from fiscal year 2004 appropriations,
appropriations for State contributions to the State Employees'
Retirement System of Illinois shall be expended in the manner
provided in this subsection (a-1). At the time of each payment
of salary to an employee under the personal services line item
from a fund other than the General Revenue Fund, payment shall
be made for deposit into the General Revenue Fund from the
amount appropriated for State contributions to the State
Employees' Retirement System of an amount calculated at the
rate certified for fiscal year 2004 by the Board of Trustees of
the State Employees' Retirement System under Section 14-135.08
of the Illinois Pension Code. This payment shall be made to the
extent that a line item appropriation to an employer for this
purpose is available or unexhausted. No payment from
appropriations for State contributions shall be made in
conjunction with payment of salary to an employee under the
personal services line item from the General Revenue Fund.
    (a-2) For fiscal year 2010 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2010 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2010 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of
salary to an employee under the personal services line item
from the General Revenue Fund.
    (a-3) For fiscal year 2011 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2011 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2011 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of
salary to an employee under the personal services line item
from the General Revenue Fund.
    (a-4) In fiscal years 2012 through 2014 and 2013 only, at
the time of each payment of salary to an employee under the
personal services line item from a fund other than the General
Revenue Fund, payment shall be made for deposit into the State
Employees' Retirement System of Illinois from the amount
appropriated for State contributions to the State Employees'
Retirement System of Illinois of an amount calculated at the
rate certified for the applicable fiscal year by the Board of
Trustees of the State Employees' Retirement System of Illinois
under Section 14-135.08 of the Illinois Pension Code. In fiscal
years 2012 through 2014 and 2013 only, no payment from
appropriations for State contributions shall be made in
conjunction with payment of salary to an employee under the
personal services line item from the General Revenue Fund.
    (b) Except during the period beginning on the effective
date of this amendatory Act of the 93rd General Assembly and
ending at the time of the payment of the final payroll from
fiscal year 2004 appropriations, the State Comptroller shall
not approve for payment any payroll voucher that (1) includes
payments of salary to eligible employees in the State
Employees' Retirement System of Illinois and (2) does not
include the corresponding payment of State contributions to
that retirement system at the full rate certified under Section
14-135.08 for that fiscal year for eligible employees, unless
the balance in the fund on which the payroll voucher is drawn
is insufficient to pay the total payroll voucher, or
unavailable due to any limitation on appropriations that may
apply, including, but not limited to, limitations on
appropriations from the Road Fund under Section 8.3 of the
State Finance Act. If the State Comptroller approves a payroll
voucher under this Section for which the fund balance is
insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System, the
Comptroller shall promptly so notify the Retirement System.
    (b-1) For fiscal year 2010 and fiscal year 2011 only, the
State Comptroller shall not approve for payment any non-General
Revenue Fund payroll voucher that (1) includes payments of
salary to eligible employees in the State Employees' Retirement
System of Illinois and (2) does not include the corresponding
payment of State contributions to that retirement system at the
full rate certified under Section 14-135.08 for that fiscal
year for eligible employees, unless the balance in the fund on
which the payroll voucher is drawn is insufficient to pay the
total payroll voucher, or unavailable due to any limitation on
appropriations that may apply, including, but not limited to,
limitations on appropriations from the Road Fund under Section
8.3 of the State Finance Act. If the State Comptroller approves
a payroll voucher under this Section for which the fund balance
is insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System of
Illinois, the Comptroller shall promptly so notify the
retirement system.
    (c) Notwithstanding any other provisions of law, beginning
July 1, 2007, required State and employee contributions to the
State Employees' Retirement System of Illinois relating to
affected legislative staff employees shall be paid out of
moneys appropriated for that purpose to the Commission on
Government Forecasting and Accountability, rather than out of
the lump-sum appropriations otherwise made for the payroll and
other costs of those employees.
    These payments must be made pursuant to payroll vouchers
submitted by the employing entity as part of the regular
payroll voucher process.
    For the purpose of this subsection, "affected legislative
staff employees" means legislative staff employees paid out of
lump-sum appropriations made to the General Assembly, an
Officer of the General Assembly, or the Senate Operations
Commission, but does not include district-office staff or
employees of legislative support services agencies.
(Source: P.A. 96-45, eff. 7-15-09; 96-958, eff. 7-1-10;
96-1497, eff. 1-14-11; 97-72, eff. 7-1-11; 97-732, eff.
6-30-12.)
 
ARTICLE 15. GRANT FUNDS RECOVERY ACT

 
    Section 15-5. The Illinois Grant Funds Recovery Act is
amended by changing Section 4.2 as follows:
 
    (30 ILCS 705/4.2)
    Sec. 4.2. Suspension of grant making authority. Any grant
funds and any grant program administered by a grantor agency
subject to this Act are indefinitely suspended on June 30, 2014
2013, and on July 1st of every 5th year thereafter, unless the
General Assembly, by law, authorizes that grantor agency to
make grants or lifts the suspension of the authorization of
that grantor agency to make grants. In the case of a suspension
of the authorization of a grantor agency to make grants, the
authority of that grantor agency to make grants is suspended
until the suspension is explicitly lifted by law by the General
Assembly, even if an appropriation has been made for the
explicit purpose of such grants. This suspension of grant
making authority supersedes any other law or rule to the
contrary.
(Source: P.A. 96-1529, eff. 2-16-11; 97-732, eff. 6-30-12;
97-1144, eff. 12-28-12.)
 
ARTICLE 99.

 
    Section 99-97. Severability. The provisions of this Act are
severable under Section 1.31 of the Statute on Statutes.
 
    Section 99-99. Effective date. This Act takes effect upon
becoming law.